100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
SB3187

 

Introduced 2/15/2018, by Sen. Terry Link

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/16-160
35 ILCS 200/21-387 new
35 ILCS 200/23-5
35 ILCS 200/23-7 new
35 ILCS 200/23-20

    Amends the Property Tax Code. Provides that, beginning with the 2020 tax year, if a tax objection complaint has been filed, or when a petition filed with the Property Tax Appeal Board remains pending at the time the tax is due, the taxpayer may elect to (i) pay all of the tax due or (ii) pay the amount of tax due for the immediately preceding tax year. Contains provisions requiring the taxpayer to notify all taxing districts if the taxpayer elects to make a partial payment.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Sections 16-160, 23-5, and 23-20 and by adding Sections 21-387
6and 23-7 as follows:
 
7    (35 ILCS 200/16-160)
8    Sec. 16-160. Property Tax Appeal Board; process. In
9counties with 3,000,000 or more inhabitants, beginning with
10assessments made for the 1996 assessment year for residential
11property of 6 units or less and beginning with assessments made
12for the 1997 assessment year for all other property, and for
13all property in any county other than a county with 3,000,000
14or more inhabitants, any taxpayer dissatisfied with the
15decision of a board of review or board of appeals as such
16decision pertains to the assessment of his or her property for
17taxation purposes, or any taxing body that has an interest in
18the decision of the board of review or board of appeals on an
19assessment made by any local assessment officer, may, (i) in
20counties with less than 3,000,000 inhabitants within 30 days
21after the date of written notice of the decision of the board
22of review or (ii) in assessment year 1999 and thereafter in
23counties with 3,000,000 or more inhabitants within 30 days

 

 

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1after the date of the board of review notice or within 30 days
2after the date that the board of review transmits to the county
3assessor pursuant to Section 16-125 its final action on the
4township in which the property is located, whichever is later,
5appeal the decision to the Property Tax Appeal Board for
6review. In any appeal where the board of review or board of
7appeals has given written notice of the hearing to the taxpayer
830 days before the hearing, failure to appear at the board of
9review or board of appeals hearing shall be grounds for
10dismissal of the appeal unless a continuance is granted to the
11taxpayer. If an appeal is dismissed for failure to appear at a
12board of review or board of appeals hearing, the Property Tax
13Appeal Board shall have no jurisdiction to hear any subsequent
14appeal on that taxpayer's complaint. Such taxpayer or taxing
15body, hereinafter called the appellant, shall file a petition
16with the clerk of the Property Tax Appeal Board, setting forth
17the facts upon which he or she bases the objection, together
18with a statement of the contentions of law which he or she
19desires to raise, and the relief requested. If a taxpayer
20elects to make a partial payment of the tax due, as provided in
21Section 21-387, the taxpayer shall notify all taxing districts
22listed on the last available tax bill of the taxpayer's intent
23to pay the amount of tax due for the immediately preceding tax
24year or the amount of tax due for the year in which the appeal
25is made, minus the amount of tax attributable to any portion of
26the amount of the requested reduction in assessed valuation. If

 

 

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1a petition is filed by a taxpayer, the taxpayer is precluded
2from filing objections based upon valuation, as may otherwise
3be permitted by Sections 21-175 and 23-5. However, any taxpayer
4not satisfied with the decision of the board of review or board
5of appeals as such decision pertains to the assessment of his
6or her property need not appeal the decision to the Property
7Tax Appeal Board before seeking relief in the courts. The
8changes made by this amendatory Act of the 91st General
9Assembly shall be effective beginning with the 1999 assessment
10year.
11(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
 
12    (35 ILCS 200/21-387 new)
13    Sec. 21-387. Partial payment of tax due. Beginning with the
142020 tax year, when a petition filed by a taxpayer pursuant to
15Section 16-160 of this Code remains pending at the time the tax
16is due, the taxpayer may elect to (i) pay all of the tax due or
17(ii) pay the amount of tax due for the immediately preceding
18tax year. If the tax due for the immediately preceding tax year
19exceeds the amount of tax due for the year in which the
20petition is filed, the taxpayer may elect to pay the amount of
21tax due for the year in which the petition is filed minus the
22amount attributable to any portion of the amount of the
23requested reduction in assessed valuation. For the 2020 tax
24year, the provisions of this Section apply to property with an
25assessed valuation of less than $300,000; for tax year 2021,

 

 

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1the provisions of this Section apply to property with an
2assessed valuation of less than $600,000; for tax year 2022,
3the provisions of this Section apply to property with an
4assessed valuation less than $1,200,000; for tax year 2023, the
5provisions of this Section apply to property with an assessed
6valuation of less than $2,400,000; for tax year 2024 and
7thereafter, the provisions of this Section apply to property
8with an assessed value of less than $8,000,000. The taxpayer
9shall notify all taxing districts, as shown on the current tax
10bill, of the amount of tax paid.
 
11    (35 ILCS 200/23-5)
12    Sec. 23-5. Payment under protest. Except as provided in
13Section 23-7, beginning Beginning with the 1994 tax year in
14counties with 3,000,000 or more inhabitants, and beginning with
15the 1995 tax year in all other counties, if any person desires
16to object to all or any part of a property tax for any year, for
17any reason other than that the property is exempt from
18taxation, he or she shall pay all of the tax due within 60 days
19from the first penalty date of the final installment of taxes
20for that year. Whenever taxes are paid in compliance with this
21Section and a tax objection complaint is filed in compliance
22with Section 23-10, 100% of the taxes shall be deemed paid
23under protest without the filing of a separate letter of
24protest with the county collector.
25(Source: P.A. 88-455; 89-126, eff. 7-1195.)
 

 

 

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1    (35 ILCS 200/23-7 new)
2    Sec. 23-7. Partial payment of tax due. Beginning with the
32020 tax year, if a taxpayer objects to all or any part of a
4property tax for any year based on an assessment, the taxpayer
5may elect to (i) pay all of the tax due or (ii) pay the amount
6of tax due for the immediately preceding tax year. If the tax
7due for the immediately preceding tax year exceeds the amount
8of tax due for the year for which the tax objection complaint
9will be filed in compliance with Section 23-10, the taxpayer
10may elect to pay the amount of tax due for the year in which the
11tax objection complaint will be filed, minus the amount
12attributable to any portion of the amount of the requested
13reduction in assessed valuation. For the 2020 tax year, the
14provisions of this Section apply to property with an assessed
15valuation of less than $300,000; for tax year 2021, the
16provisions of this Section apply to property with an assessed
17valuation of less than $600,000; for tax year 2022, the
18provisions of this Section apply to property with an assessed
19valuation of less than $1,200,000; for tax year 2023, the
20provisions of this Section apply to property with an assessed
21valuation of less than $2,4000,000; for tax years 2024 and
22thereafter, the provisions of this Section apply to property
23with an assessed value of less than $5,000,000. If a taxpayer
24elects to make a partial payment of the tax due, the taxpayer
25shall notify all taxing districts listed on the current tax

 

 

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1bill of the amount paid. Payment shall be made within 60 days
2from the first penalty date of the final installment of taxes
3for the year for which a tax objection complaint will be filed.
 
4    (35 ILCS 200/23-20)
5    Sec. 23-20. Effect of protested payments; refunds. No
6protest shall prevent or be a cause of delay in the
7distribution of tax collections to the taxing districts of any
8taxes collected which were not paid under protest. If the final
9order of the Property Tax Appeal Board or of a court results in
10a refund to the taxpayer, refunds shall be made by the
11collector from funds remaining in the Protest Fund until such
12funds are exhausted and thereafter from the next funds
13collected after entry of the final order until full payment of
14the refund and interest thereon has been made. Interest from
15the date of payment, regardless of whether the payment was made
16before the effective date of this amendatory Act of 1997, or
17from the date payment is due, whichever is later, to the date
18of refund shall also be paid to the taxpayer at the annual rate
19of the lesser of (i) 5% or (ii) the percentage increase in the
20Consumer Price Index For All Urban Consumers during the
2112-month calendar year preceding the levy year for which the
22refund was made, as published by the federal Bureau of Labor
23Statistics. If the final order of the Property Tax Appeal Board
24or of a court results in a payment due, the taxpayer shall pay
25the amount due and interest thereon. Interest shall accrue from

 

 

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1the date payment was made in accordance with Section 21 –387 or
2Section 23 –7 to the date payment, as ordered by the Property
3Tax Appeal Board or a court, is made at the annual rate of the
4lesser of (i) 5% or (ii) the percentage increase in the
5Consumer Price Index for All Urban Consumers, as issued by the
6United states Department of Labor, Bureau of Labor Statistics,
7during the 12-month calendar year preceding the levy year for
8which the payment is made.
9(Source: P.A. 94-558, eff. 1-1-06.)