103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB2736

 

Introduced 1/12/2024, by Sen. Andrew S. Chesney

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/12-30

    Amends the Property Tax Code. In provisions concerning notices of increased assessments, provides that the chief county assessment officer shall continue to accept appeals from the taxpayer for a period of not less than 30 business days from the later of the date the assessment notice is mailed or is published on the assessor's website. Effective immediately.


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A BILL FOR

 

SB2736LRB103 36732 HLH 66842 b

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
5Section 12-30 as follows:
 
6    (35 ILCS 200/12-30)
7    Sec. 12-30. Mailed notice of changed assessments; counties
8of less than 3,000,000.
9    (a) In every county with less than 3,000,000 inhabitants,
10in addition to the publication of the list of assessments in
11each year of a general assessment and of the list of property
12for which assessments have been added or changed, as provided
13above, a notice shall be mailed by the chief county assessment
14officer to each taxpayer whose assessment has been changed
15since the last preceding assessment, using the address as it
16appears on the assessor's records, except in the case of
17changes caused by a change in the county equalization factor
18by the Department or in the case of changes resulting from
19equalization by the chief county assessment officer under
20Section 9-210, during any year such change is made. The chief
21county assessment officer shall continue to accept appeals
22from the taxpayer for a period of not less than 30 business
23days from the later of the date the assessment notice is mailed

 

 

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1as provided in this subsection or is published on the
2assessor's website. The notice may, but need not be, sent by a
3township assessor.
4    (b) The notice sent under this Section shall include the
5following:
6        (1) The previous year's assessed value after board of
7    review equalization.
8        (2) Current assessed value and the date of that
9    valuation.
10        (3) The percentage change from the previous assessed
11    value to the current assessed value.
12        (4) The full fair market value (as indicated by
13    dividing the current assessed value by the median level of
14    assessment in the assessment district as determined by the
15    most recent 3 year assessment to sales ratio study
16    adjusted to take into account any changes in assessment
17    levels since the data for the studies were collected).
18        (5) A statement advising the taxpayer that assessments
19    of property, other than farm land and coal, are required
20    by law to be assessed at 33 1/3% of fair market value.
21        (6) The name, address, phone number, office hours,
22    and, if one exists, the website address of the assessor.
23        (7) Where practicable, the notice shall include the
24    reason for any increase in the property's valuation.
25        (8) The name and price per copy by mail of the
26    newspaper in which the list of assessments will be

 

 

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1    published and the scheduled publication date.
2        (9) A statement advising the taxpayer of the steps to
3    follow if the taxpayer believes the full fair market value
4    of the property is incorrect or believes the assessment is
5    not uniform with other comparable properties in the same
6    neighborhood. The statement shall also (i) advise all
7    taxpayers to contact the township assessor's office, in
8    those counties under township organization, first to
9    review the assessment, (ii) advise all taxpayers to file
10    an appeal with the board of review if not satisfied with
11    the assessor review, and (iii) give the phone number to
12    call for a copy of the board of review rules.
13        (10) A statement advising the taxpayer that there is a
14    deadline date for filing an appeal with the board of
15    review and indicating that deadline date (30 business days
16    following the scheduled publication date).
17        (11) A brief explanation of the relationship between
18    the assessment and the tax bill (including an explanation
19    of the equalization factors) and an explanation that the
20    assessment stated for the preceding year is the assessment
21    after equalization by the board of review in the preceding
22    year.
23        (12) In bold type, a notice of possible eligibility
24    for the various homestead exemptions as provided in
25    Section 15-165 through Section 15-175 and Section 15-180.
26    (c) In addition to the requirements of subsection (b) of

 

 

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1this Section, in every county with less than 3,000,000
2inhabitants, where the chief county assessment officer
3maintains and controls an electronic database containing the
4physical characteristics of the property, the notice shall
5include the following:
6        (1) The physical characteristics of the taxpayer's
7    property that are available from that database; or
8        (2) A statement advising the taxpayer that detailed
9    property characteristics are available on the county
10    website and the URL address of that website.
11    (d) In addition to the requirements of subsection (b) of
12this Section, in every county with less than 3,000,000
13inhabitants, where the chief county assessment officer does
14not maintain and control an electronic database containing the
15physical characteristics of the property, and where one or
16more townships in the county maintain and control an
17electronic database containing the physical characteristics of
18the property and some or all of the database is available on a
19website that is maintained and controlled by the township, the
20notice shall include a statement advising the taxpayer that
21detailed property characteristics are available on the
22township website and the URL address of that website.
23    (e) Except as provided in this Section, the form and
24manner of providing the information and explanations required
25to be in the notice shall be prescribed by the Department.
26(Source: P.A. 96-122, eff. 1-1-10.)
 

 

 

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1    Section 99. Effective date. This Act takes effect upon
2becoming law.