Sen. Pamela J. Althoff

Filed: 5/1/2018

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 2744

2    AMENDMENT NO. ______. Amend Senate Bill 2744 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Sections 2-45, 3-5, 8-35, 11-25, 11-155, 11-160, 11-165, 17-20,
6and 17-40 as follows:
 
7    (35 ILCS 200/2-45)
8    Sec. 2-45. Selection and eligibility of township and
9multi-township assessors.
10    (a) In all counties under township organization, township
11or multi-township assessors shall be qualified as required by
12subsections (b) through (d) of this Section and shall be
13elected as provided in this Code. Township or multi-township
14assessors shall enter upon their duties on January 1 following
15their election, and perform the duties of the office for 4
16years.

 

 

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1    (b) Beginning December 1, 1996, in any township or
2multi-township assessment district not subject to the
3requirements of subsections (c) or (d) of this Section, no
4person is eligible to file nomination papers or participate as
5a candidate in any caucus or primary or general election for,
6or be appointed to fill vacancies in, the office of township or
7multi-township assessor, unless he or she (i) has successfully
8completed an introductory course in assessment practices that
9is approved by the Department; or (ii) possesses at least one
10of the qualifications listed in paragraphs (1) through (6) of
11subsection (c) of this Section. The candidate cannot file
12nominating papers or participate as a candidate unless a copy
13of the certificate of his or her qualifications from the
14Department is filed with the township clerk, board of election
15commissioners, or other appropriate authority as required by
16the Election Code. The candidate cannot be appointed to fill a
17vacancy until he or she has filed a copy of the certificate of
18his or her qualifications from the Department with the
19appointing authority.
20    (c) Beginning December 1, 1996, in a township or
21multi-township assessment district with $25,000,000 or more of
22non-farm equalized assessed value or $1,000,000 or more in
23commercial and industrial equalized assessed value, no person
24is eligible to file nomination papers or participate as a
25candidate in any caucus or primary or general election for, or
26be appointed to fill vacancies in, the office of township or

 

 

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1multi-township assessor, unless he or she possesses at least
2one of the qualifications listed in paragraphs (1) through (6)
3of this subsection (c).
4        (1) a currently active Certified Illinois Assessing
5    Officer designation certificate from the Illinois Property
6    Assessment Institute with current additional 30 class
7    hours as required for additional compensation under
8    Section 4-10;
9        (2) (blank); (A) A Certified Illinois Assessing
10    Officer certificate from the Illinois Property Assessment
11    Institute with a minimum of 300 additional hours of
12    successfully completed courses approved by the Department,
13    if at least 150 of the course hours required a written
14    examination; and
15        (B) within the 4 years preceding the election,
16    successful completion of at least 15 class hours of
17    additional training in courses that must be approved by the
18    Department, including but not limited to, assessment,
19    appraisal, or computer courses, and that may be offered by
20    accredited universities, colleges, or community colleges;
21        (3) a Certified Assessment Evaluator designation from
22    the International Association of Assessing Officers;
23        (4) a currently active MAI, SREA, SRPA, SRA, or RM
24    designation certification as a Member of the Appraisal
25    Institute, Senior Real Estate Analyst, or Senior Real
26    Property Appraiser from the Appraisal Institute or its

 

 

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1    predecessor organization;
2        (5) a currently active professional designation by any
3    other appraisal or assessing association approved by the
4    Department; or
5        (6) (blank). if the person has served as a township or
6    multi-township assessor for 12 years or more, a Certified
7    Illinois Assessing Official certificate from the Illinois
8    Property Assessment Institute with a minimum of 360
9    additional hours of successfully completed courses
10    approved by the Department, if at least 180 of the course
11    hours required a written examination.
12    The candidate cannot file nominating papers or participate
13as a candidate unless a copy of the certificate of his or her
14qualifications from the Department is filed with the township
15clerk, board of election commissioners, or other appropriate
16authority as required by the Election Code. The candidate
17cannot be appointed to fill a vacancy until he or she has filed
18a copy of the certificate of his or her qualifications with the
19appointing authority.
20    (d) Beginning December 1, 2000, in a township or
21multi-township assessment district with more than $10,000,000
22and less than $25,000,000 of non-farm equalized assessed value
23and less than $1,000,000 in commercial and industrial equalized
24assessed value, no person who has previously been elected as
25township or multi-township assessor in any such township or
26multi-township assessment district is eligible to file

 

 

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1nomination papers or participate as a candidate in any caucus
2or primary or general election for the office of township or
3multi-township assessor, unless he or she possesses at least
4one of the qualifications listed in paragraphs (1) through (6)
5of subsection (c) of this Section. The candidate cannot file
6nominating papers or participate as a candidate unless a copy
7of the certificate of his or her qualifications from the
8Department is filed with the township clerk, board of election
9commissioners, or other appropriate authority as required by
10the Election Code.
11    (e) If any person files nominating papers for candidacy for
12the office of township or multi-township assessor without also
13filing a copy of the certificate of his or her qualifications
14from the Department as required by this Section, the clerk of
15the township, the board of election commissioners, or other
16appropriate authority as required by the Election Code shall
17refuse to certify the name of the person as a candidate to the
18proper election officials.
19    If no candidate for election meets the above qualifications
20there shall be no election and the town board of trustees or
21multi-township board of trustees shall appoint or contract with
22a person under Section 2-60.
23    As used in this Section only, "non-farm equalized assessed
24value" means the total equalized assessed value in the township
25or multi-township assessment district as reported to the
26Department under Section 18-225 after removal of homestead

 

 

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1exemptions, and after removal of the equalized assessed value
2reported as farm or minerals to the Department under Section
318-225.
4    For purposes of this Section only, "file nomination papers"
5also includes having nomination papers filed on behalf of the
6candidate by another person.
7(Source: P.A. 93-188, eff. 7-11-03.)
 
8    (35 ILCS 200/3-5)
9    Sec. 3-5. Supervisor of assessments. In counties with less
10than 3,000,000 inhabitants and in which no county assessor has
11been elected under Section 3-45, there shall be a county
12supervisor of assessments, either appointed as provided in this
13Section, or elected.
14    In counties with less than 3,000,000 inhabitants and not
15having an elected county assessor or an elected supervisor of
16assessments, the office of supervisor of assessments shall be
17filled by appointment by the presiding officer of the county
18board with the advice and consent of the county board.
19    To be eligible for appointment or to be eligible to file
20nomination papers or participate as a candidate in any primary
21or general election for, or be elected to, the office of
22supervisor of assessments, or to enter upon the duties of the
23office, a person must possess one of the following
24qualifications as certified by the Department individual to the
25county clerk:

 

 

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1        (1) A currently active Certified Illinois Assessing
2    Official designation certificate from the Illinois
3    Property Assessment Institute, plus the additional
4    training required for additional compensation under
5    Section 4-10.
6        (2) A currently active Certified Assessment Evaluator
7    certificate from the International Association of
8    Assessing Officers.
9        (3) A currently active MAI, SREA, SRPA, SRA, or RM
10    designation Member of the Appraisal Institute (MAI),
11    Residential Member (RM), Senior Real Estate Analyst
12    (SREA), Senior Real Property Analyst (SRPA) or Senior
13    Residential Analyst (SRA) certificate from the Appraisal
14    Institute or its predecessor organizations.
15        (4) (Blank). If the person has served as a supervisor
16    of assessments for 12 years or more, a Certified Illinois
17    Assessing Official certificate from the Illinois Property
18    Assessment Institute with a minimum of 360 additional hours
19    of successfully completed courses approved by the
20    Department if at least 180 of the course hours required a
21    written examination.
22    In addition, a person must have had at least 2 years'
23experience in the field of property sales, assessments, finance
24or appraisals and must have passed an examination conducted by
25the Department to determine his or her competence to hold the
26office. The examination may be conducted by the Department at a

 

 

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1convenient location in the county or region. Notice of the time
2and place shall be given by publication in a newspaper of
3general circulation in the counties and on the Department's
4official website, at least one week prior to the exam. The
5Department shall certify to the county board a list of the
6names and scores of persons who pass the examination. The
7Department may provide by rule the maximum time that the name
8of a person who has passed the examination will be included on
9a list of persons eligible for appointment or election. The
10term of office shall be 4 years from the date of appointment
11and until a successor is appointed and qualified.
12(Source: P.A. 92-667, eff. 7-16-02.)
 
13    (35 ILCS 200/8-35)
14    Sec. 8-35. Notification requirements; procedure on
15protest.
16    (a) Assessments made by the Department. Upon completion of
17its original assessments, the Department shall publish a
18complete list of the assessments on the Department's official
19website and in the State "official newspaper." Any person
20feeling aggrieved by any such assessment may, within 10 days of
21the date of publication of the list, apply to the Department
22for a review and correction of that assessment. Upon review of
23the assessment, the Department shall make any correction as it
24considers just.
25    If review of an assessment has been made and notice has

 

 

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1been given of the Department's decision, any party to the
2proceeding who feels aggrieved by the decision, may file an
3application for hearing. The application shall be in writing
4and shall be filed with the Department within 20 days after
5notice of the decision has been given by certified mail.
6Petitions for hearing shall state concisely the mistakes
7alleged to have been made or the new evidence to be presented.
8    No action for the judicial review of any assessment
9decision of the Department shall be allowed unless the party
10commencing such action has filed an application for a hearing
11and the Department has acted upon the application.
12    The extension of taxes on an assessment shall not be
13delayed by any proceeding under this Section. In cases where
14the assessment is revised, the taxes extended upon the
15assessment, or that part of the taxes as may be appropriate,
16shall be abated or, if already paid, refunded.
17    (b) Exemption decisions made by the Department. Notice of
18each exemption decision made by the Department under Section
1915-25, 16-70, or 16-130 shall be given by certified mail to the
20applicant for exemption.
21    If an exemption decision has been made by the Department
22and notice has been given of the Department's decision, any
23party to the proceeding who feels aggrieved by the decision may
24file an application for hearing. The application shall be in
25writing and shall be filed with the Department within 60 days
26after notice of the decision has been given by certified mail.

 

 

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1Petitions for hearing shall state concisely the mistakes
2alleged to have been made or the new evidence to be presented.
3    If a petition for hearing is filed, the Department shall
4reconsider the exemption decision and shall grant any party to
5the proceeding a hearing. As soon as practical after the
6reconsideration and hearing, the Department shall issue a
7notice of decision by mailing the notice by certified mail. The
8notice shall set forth the Department's findings of fact and
9the basis of the decision.
10    Within 30 days after the mailing of a notice of decision,
11any party to the proceeding may file with the Director a
12written request for rehearing in such form as the Department
13may by rule prescribe, setting forth the grounds on which
14rehearing is requested. If rehearing or Departmental review is
15granted, as soon as practical after the rehearing or
16Departmental review has been held, the Department shall issue a
17revised decision to the party or the party's legal
18representative as a result of the rehearing. The action of the
19Department on a petition for hearing shall become final the
20later of (i) 30 days after issuance of a notice of decision, if
21no request for rehearing is made, or (ii) if a timely request
22for rehearing is made, upon the issuance of the denial of the
23request or the issuance of a notice of final decision.
24    No action for the judicial review of any exemption decision
25of the Department shall be allowed unless the party commencing
26the action has filed an application for a hearing and the

 

 

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1Department has acted upon the application.
2    The extension of taxes on an assessment shall not be
3delayed by any proceeding under this Section. In cases when the
4exemption is granted, in whole or in part, the taxes extended
5upon the assessment, or that part of the taxes as may be
6appropriate, shall be abated or, if already paid, refunded.
7(Source: P.A. 92-658, eff. 7-16-02.)
 
8    (35 ILCS 200/11-25)
9    Sec. 11-25. Certification procedure. Application for a
10pollution control facility certificate shall be filed with the
11Pollution Control Board in a manner and form prescribed in
12regulations issued by that board. The application shall contain
13appropriate and available descriptive information concerning
14anything claimed to be entitled in whole or in part to tax
15treatment as a pollution control facility. If it is found that
16the claimed facility or relevant portion thereof is a pollution
17control facility as defined in Section 11-10, the Pollution
18Control Board, acting through its Chairman or his or her
19specifically authorized delegate, shall enter a finding and
20issue a certificate to that effect. The certificate shall
21require tax treatment as a pollution control facility, but only
22for the portion certified if only a portion is certified. The
23effective date of a certificate shall be the date of
24recommendation by the Illinois Environmental Protection Agency
25to the Illinois Pollution Control Board application for the

 

 

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1certificate or the date of the construction of the facility,
2whichever is later.
3(Source: P.A. 100-201, eff. 8-18-17.)
 
4    (35 ILCS 200/11-155)
5    Sec. 11-155. Certification and assessment authority. For
6assessment tax purposes, a qualifying water treatment facility
7shall be certified as such by the Director of Natural Resources
8and shall be assessed by the Department of Revenue. If an
9application is approved and a certification is issued following
10the procedure contained in Section 11-160, the property shall
11be assessed as a qualifying water treatment facility by the
12Department of Revenue.
13(Source: P.A. 92-278, eff. 1-1-02.)
 
14    (35 ILCS 200/11-160)
15    Sec. 11-160. Approval procedure. Application for approval
16as a qualifying water treatment facility shall be filed with
17the Department of Revenue Natural Resources in the manner and
18form prescribed by the Department of Revenue Director of
19National Resources. The application shall contain appropriate
20and available descriptive information concerning anything
21claimed to be entitled to assessment tax treatment as defined
22in this Division 4. If it is found that the facility meets the
23definition, the Director of Revenue Natural Resources, or his
24or her duly authorized designee, shall enter a finding and

 

 

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1issue a certificate that requires assessment tax treatment as a
2qualifying water treatment facility. The effective date of a
3certificate shall be on January 1 preceding the date of
4certification or preceding the date construction or
5installation of the facility commences, whichever is later.
6(Source: P.A. 92-278, eff. 1-1-02.)
 
7    (35 ILCS 200/11-165)
8    Sec. 11-165. Judicial review; qualifying water treatment
9facilities. Any applicant or holder aggrieved by the issuance,
10refusal to issue, denial, revocation, modification, or
11restriction of a qualifying water treatment facility
12certificate may appeal the finding and order of the Department
13of Revenue (or the Department of Natural Resources, if
14applicable) under the Administrative Review Law.
15(Source: P.A. 92-278, eff. 1-1-02.)
 
16    (35 ILCS 200/17-20)
17    Sec. 17-20. Hearing on tentative equalization factor. The
18Department shall, after publishing its tentative equalization
19factor and giving notice of hearing to the public in a
20newspaper of general circulation in the county and on the
21Department's official website, hold a hearing on its estimate
22not less than 10 days nor more than 30 days from the date of the
23publication. The notice shall state the date and time of the
24hearing, which shall be held in either Chicago or Springfield,

 

 

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1the basis for the estimate of the Department, and further
2information as the Department may prescribe. The Department
3shall, after giving a hearing to all interested parties and
4opportunity for submitting testimony and evidence in support of
5or adverse to the estimate as the Department considers
6requisite, either confirm or revise the estimate so as to
7correctly represent the considered judgment of the Department
8respecting the estimated percentage to be added to or deducted
9from the aggregate assessment of all locally assessed property
10in the county except property assessed under Sections 10-110
11through 10-140 or 10-170 through 10-200. Within 30 days after
12the conclusion of the hearing the Department shall mail to the
13County Clerk, by certified mail, its determination with respect
14to such estimated percentage to be added to or deducted from
15the aggregate assessment.
16(Source: P.A. 91-555, eff. 1-1-00.)
 
17    (35 ILCS 200/17-40)
18    Sec. 17-40. Publication of final equalization factor. The
19Department shall publish in each county and on the Department's
20official website the percentage and equalization factor
21certified to each county clerk under Section 17-30. If the
22percentage differs from the percentage derived from the initial
23estimate certified under Section 17-15, a statement as to the
24basis for the final percentage shall also be published. The
25Department shall provide the statement to any member of the

 

 

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1public upon request.
2(Source: P.A. 79-703; 88-455.)".