Rep. Barbara Flynn Currie

Filed: 1/10/2011

 

 


 

 


 
09600SB2797ham002LRB096 18007 PJG 44908 a

1
AMENDMENT TO SENATE BILL 2797

2    AMENDMENT NO. ______. Amend Senate Bill 2797, AS AMENDED,
3by replacing everything after the enacting clause with the
4following:
 
5    "Section 5. The Property Tax Code is amended by changing
6Sections 9-260, 9-265, 9-270, 15-20, 16-95, 16-135, and 16-140
7as follows:
 
8    (35 ILCS 200/9-260)
9    Sec. 9-260. Assessment of omitted property; counties of
103,000,000 or more.
11    (a) After signing the affidavit, the county assessor shall
12have power, when directed by the board of appeals (until the
13first Monday in December 1998 and the board of review beginning
14the first Monday in December 1998 and thereafter), or on his or
15her own initiative, subject to the limitations of Sections
169-265 and 9-270, to assess properties which may have been

 

 

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1omitted from assessments for the current year and not more than
23 years prior to the current year or during any year or years
3for which the property was liable to be taxed, and for which
4the tax has not been paid, but only on notice and an
5opportunity to be heard in the manner and form required by law,
6and shall enter the assessments upon the assessment books. Any
7notice shall include (i) a request that a person receiving the
8notice who is not the current taxpayer contact the office of
9the county assessor and explain that the person is not the
10current taxpayer, which contact may be made on the telephone,
11in writing, or in person upon receipt of the notice, and (ii)
12the name, address, and telephone number of the appropriate
13personnel in the office of the county assessor to whom the
14response should be made. Any time period for the review of an
15omitted assessment included in the notice shall be consistent
16with the time period established by the assessor in accordance
17with subsection (a) of Section 12-55. No charge for tax of
18previous years shall be made against any property if (1) the
19assessor failed to notify the board of review of the omitted
20assessment in accordance with subsection (a-1) of this Section;
21(2) (a) the property was last assessed as unimproved, (b) the
22owner of such property gave notice of subsequent improvements
23and requested a reassessment as required by Section 9-180, and
24(c) reassessment of the property was not made within the 16
25month period immediately following the receipt of that notice;
26(3) the owner of the property gave notice as required by

 

 

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1Section 9-265; (4) the assessor received a building permit for
2the property evidencing that new construction had occurred or
3was occurring on the property but failed to list the
4improvement on the tax rolls; (5) the assessor received a plat
5map, plat of survey, ALTA survey, mortgage survey, or other
6similar document containing the omitted property but failed to
7list the improvement on the tax rolls; (6) the assessor
8received a real estate transfer declaration indicating a sale
9from an exempt property owner to a non-exempt property owner
10but failed to list the property on the tax rolls; or (7) the
11property was the subject of an assessment appeal before the
12assessor or the board of review that had included the intended
13omitted property as part of the assessment appeal and provided
14evidence of its market value.
15    (a-1) After providing notice and an opportunity to be heard
16as required by subsection (a) of this Section, the assessor
17shall render a decision on the omitted assessment, whether or
18not the omitted assessment was contested, and shall mail a
19notice of the decision to the taxpayer of record or to the
20party that contested the omitted assessment. The notice of
21decision shall contain a statement that the decision may be
22appealed to the board of review. The decision and all evidence
23used in the decision shall be transmitted by the assessor to
24the board of review on or before the dates specified in
25accordance with Section 16-110.
26    (b) Any taxes based on the omitted assessment of a property

 

 

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1pursuant to Sections 9-260 through 9-270 and Sections 16-135
2and 16-140 shall be prepared and mailed at the same time as the
3estimated first installment property tax bill for the preceding
4year (as described in Section 21-30) is prepared and mailed.
5The omitted assessment tax bill is not due until the date on
6which the second installment property tax bill for the
7preceding year becomes due. The omitted assessment tax bill
8shall be deemed delinquent and shall bear interest beginning on
9the day after the due date of the second installment (as
10described in Section 21-25). Any taxes for omitted assessments
11deemed delinquent after the due date of the second installment
12tax bill shall bear interest at the rate of 1.5% per month or
13portion thereof until paid or forfeited (as described in
14Section 21-25).
15    (c) The assessor shall have no power to change the
16assessment or alter the assessment books in any other manner or
17for any other purpose so as to change or affect the taxes in
18that year, except as ordered by the board of appeals (until the
19first Monday in December 1998 and the board of review beginning
20the first Monday in December 1998 and thereafter). The county
21assessor shall make all changes and corrections ordered by the
22board of appeals (until the first Monday in December 1998 and
23the board of review beginning the first Monday in December 1998
24and thereafter). The county assessor may for the purpose of
25revision by the board of appeals (until the first Monday in
26December 1998 and the board of review beginning the first

 

 

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1Monday in December 1998 and thereafter) certify the assessment
2books for any town or taxing district after or when such books
3are completed.
4(Source: P.A. 93-560, eff. 8-20-03.)
 
5    (35 ILCS 200/9-265)
6    Sec. 9-265. Omitted property; interest; change in exempt
7use or ownership. If any property is omitted in the assessment
8of any year or years, not to exceed the current assessment year
9and 3 prior years, so that the taxes, for which the property
10was liable, have not been paid, or if by reason of defective
11description or assessment, taxes on any property for any year
12or years have not been paid, or if any taxes are refunded under
13subsection (b) of Section 14-5 because the taxes were assessed
14in the wrong person's name, the property, when discovered,
15shall be listed and assessed by the board of review or, in
16counties with 3,000,000 or more inhabitants, by the county
17assessor either on his or her own initiative or when so
18directed by the board of appeals or board of review. The board
19of review in counties with less than 3,000,000 inhabitants or
20the county assessor in counties with 3,000,000 or more
21inhabitants may develop reasonable procedures for contesting
22the listing of omitted property under this Division. For
23purposes of this Section, "defective description or
24assessment" includes a description or assessment which omits
25all the improvements thereon as a result of which part of the

 

 

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1taxes on the total value of the property as improved remain
2unpaid. In the case of property subject to assessment by the
3Department, the property shall be listed and assessed by the
4Department. All such property shall be placed on the assessment
5and tax books. The arrearages of taxes which might have been
6assessed, with 10% interest thereon for each year or portion
7thereof from 2 years after the time the first correct tax bill
8ought to have been received, shall be charged against the
9property by the county clerk.
10    When property or acreage omitted by either incorrect survey
11or other ministerial assessor error is discovered and the owner
12has paid its tax bills as received for the year or years of
13omission of the parcel, then the interest authorized by this
14Section shall not be chargeable to the owner. However, nothing
15in this Section shall prevent the collection of the principal
16amount of back taxes due and owing.
17    If any property listed as exempt by the chief county
18assessment officer has a change in use, a change in leasehold
19estate, or a change in titleholder of record by purchase,
20grant, taking or transfer, it shall be the obligation of the
21transferee to notify the chief county assessment officer in
22writing within 30 days of the change. The notice shall be sent
23by certified mail, return receipt requested, and shall include
24the name and address of the taxpayer, the legal description of
25the property, and the property index number of the property
26when an index number exists. If the failure to give the

 

 

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1notification results in the assessing official continuing to
2list the property as exempt in subsequent years, the property
3shall be considered omitted property for purposes of this Code.
4(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
58-14-96.)
 
6    (35 ILCS 200/9-270)
7    Sec. 9-270. Omitted property; limitations on assessment. A
8charge for tax and interest for previous years, as provided in
9Sections 9-265 or 14-40, shall not be made against any property
10for years prior to the date of ownership of the person owning
11the property at the time the liability for the omitted tax was
12first ascertained. Ownership as used in this section shall be
13held to refer to bona fide legal and equitable titles or
14interests acquired for value and without notice of the tax, as
15may appear by deed, deed of trust, mortgage, certificate of
16purchase or sale, or other form of contract. No charge for tax
17of previous years, as provided in Section 9-265, shall be made
18against any property if (1) the assessor failed to notify the
19board of review of an omitted assessment in accordance with
20subsection (a-1) of Section 9-260; (2) (a) the property was
21last assessed as unimproved, (b) the owner of the property gave
22notice of subsequent improvements and requested a reassessment
23as required by Section 9-180, and (c) reassessment of the
24property was not made within the 16 month period immediately
25following the receipt of that notice; (3) The owner of the

 

 

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1property gave notice as required by Section 9-265; (4) the
2assessor received a building permit for the property evidencing
3that new construction had occurred or was occurring on the
4property but failed to list the improvement on that tax rolls;
5(5) the assessor received a plat map, plat of survey, ALTA
6survey, mortgage survey, or other similar document containing
7the omitted property but failed to list the improvement on the
8tax rolls; (6) the assessor received a real estate transfer
9declaration indicating a sale from an exempt property owner to
10a non-exempt property owner but failed to list the property on
11the tax rolls; or (7) the property was the subject of an
12assessment appeal before the assessor or the board of review
13that had included the intended omitted property as part of the
14assessment appeal and provided evidence of its market value.
15The owner of property, if known, assessed under this and the
16preceding section shall be notified by the county assessor,
17board of review or Department, as the case may require.
18(Source: P.A. 86-359; 88-455.)
 
19    (35 ILCS 200/15-20)
20    Sec. 15-20. Notification requirements after change in use
21or ownership. If any property listed as exempt by the chief
22county assessment officer has a change in use, a change in
23leasehold estate, or a change in titleholder of record by
24purchase, grant, taking or transfer, it is the obligation of
25the transferee to notify the chief county assessment officer in

 

 

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1writing within 90 30 days of the change. If mailed, the The
2notice shall be sent by certified mail, return receipt
3requested, and shall include the name and address of the
4taxpayer, the legal description of the property, the address of
5the property, and the permanent index number of the property
6where such number exists. If notice is provided in person, it
7shall be provided on a form prescribed by the chief county
8assessment officer, and the chief county assessment officer
9shall provide a date stamped copy of the notice. Except as
10provided in item (6) of subsection (a) of Section 9-260, item
11(6) of Section 16-135, and item (6) of Section 16-140 of this
12Code, if If the failure to give such notification results in
13the assessment officer listing the property as exempt in
14subsequent years, the property shall be considered omitted
15property for purposes of this Code.
16(Source: P.A. 87-895; 87-1189; 88-455; incorporates 88-221;
1788-670, eff. 12-2-94.)
 
18    (35 ILCS 200/16-95)
19    Sec. 16-95. Powers and duties of board of appeals or
20review; complaints. In counties with 3,000,000 or more
21inhabitants, until the first Monday in December 1998, the board
22of appeals in any year shall, on complaint that any property is
23overassessed or underassessed, or is exempt, review and order
24the assessment corrected.
25    Beginning the first Monday in December 1998 and thereafter,

 

 

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1in counties with 3,000,000 or more inhabitants, the board of
2review:
3        (1) shall, on written complaint of any taxpayer or any
4    taxing district that has an interest in the assessment that
5    any property is overassessed, underassessed, or exempt,
6    review the assessment and confirm, revise, correct, alter,
7    or modify the assessment, as appears to be just; and
8        (2) may, upon written motion of any one or more members
9    of the board that is made on or before the dates specified
10    in notices given under Section 16-110 for each township and
11    upon good cause shown, revise, correct, alter, or modify
12    any assessment (or part of an assessment) of real property
13    regardless of whether the taxpayer or owner of the property
14    has filed a complaint with the board; and
15        (3) shall, after the effective date of this amendatory
16    Act of the 96th General Assembly, pursuant to the
17    provisions of Sections 9-260, 9-265, 2-270, 16-135, and
18    16-140, review any omitted assessment proposed by the
19    county assessor and confirm, revise, correct, alter, or
20    modify the proposed assessment, as appears to be just.
21        No assessment may be changed by the board on its own
22    motion until the taxpayer in whose name the property is
23    assessed and the chief county assessment officer who
24    certified the assessment have been notified and given an
25    opportunity to be heard thereon. All taxing districts shall
26    have an opportunity to be heard on the matter.

 

 

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1(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
 
2    (35 ILCS 200/16-135)
3    Sec. 16-135. Omitted property; Notice provisions. In
4counties with 3,000,000 or more inhabitants, the owner of
5property and the executor, administrator, or trustee of a
6decedent whose property has been omitted in the assessment in
7any year or years or on which a tax for which the property was
8liable has not been paid, and the several taxing bodies
9interested therein, shall be given at least 30 5 days notice in
10writing by the board of appeals (until the first Monday in
11December 1998 and the board of review beginning the first
12Monday in December 1998 and thereafter) or county assessor of
13the hearing on the proposed assessments of the omitted
14property. The board or assessor shall have full power to
15examine the owner, or the executor, administrator, trustee,
16legatee, or heirs of the decedent, or other person concerning
17the ownership, kind, character, amount and the value of the
18omitted property.
19    If the board determines that the property of any decedent
20was omitted from assessment during any year or years, or that a
21tax for which the property was liable, has not been paid, the
22board shall direct the county assessor to assess the property.
23However, if the county assessor, on his or her own initiative,
24makes such a determination, then the assessor shall assess the
25property. No charge for tax of previous years shall be made

 

 

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1against any property prior to the date of ownership of the
2person owning the property at the time the liability for such
3omitted tax is first ascertained. Ownership as used in this
4Section refers to bona fide legal and equitable titles or
5interests acquired for value and without notice of the tax, as
6may appear by deed, deed of trust, mortgage, certificate of
7purchase or sale, or other form of contract. No such charge for
8tax of previous years shall be made against any property if:
9        (1) the assessor failed to notify the board of review
10    of an omitted assessment in accordance with subsection
11    (a-1) of Section 9-260 of this Code; or
12        (2) (a) the property was last assessed as unimproved,
13    (b) the owner of the property, gave notice of subsequent
14    improvements and requested a reassessment as required by
15    Section 9-180, and (c) reassessment of the property was not
16    made within 16 months of receipt of that notice; or
17        (3) the owner of the property gave notice as required
18    by Section 9-265; or
19        (4) the assessor received a building permit for the
20    property evidencing that new construction had occurred or
21    was occurring on the property but failed to list the
22    improvement on the tax rolls; or
23        (5) the assessor received a plat map, plat of survey,
24    ALTA survey, mortgage survey, or other similar document
25    containing the omitted property but failed to list the
26    improvement on the tax rolls; or

 

 

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1        (6) the assessor received a real estate transfer
2    declaration indicating a sale from an exempt property owner
3    to a non-exempt property owner but failed to list the
4    property on the tax rolls; or
5        (7) the property was the subject of an assessment
6    appeal before the assessor or the board of review that had
7    included the intended omitted property as part of the
8    assessment appeal and provided evidence of its market
9    value.
10    The assessment of omitted property by the county assessor
11may be reviewed by the board in the same manner as other
12assessments are reviewed under the provisions of this Code and
13when so reviewed, the assessment shall not thereafter be
14subject to review by any succeeding board.
15    For the purpose of enforcing the provisions of this Code,
16relating to property omitted from assessment, the taxing bodies
17interested therein are hereby empowered to employ counsel to
18appear before the board or assessor (as the case may be) and
19take all necessary steps to enforce the assessment on the
20omitted property.
21(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
228-14-96.)
 
23    (35 ILCS 200/16-140)
24    Sec. 16-140. Omitted property. In counties with 3,000,000
25or more inhabitants, the board of appeals (until the first

 

 

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1Monday in December 1998 and the board of review beginning the
2first Monday in December 1998 and thereafter) in any year shall
3direct the county assessor, in accordance with Section 16-135,
4when he or she fails to do so on his or her own initiative, to
5assess all property which has not been assessed, for any
6reason, and enter the same upon the assessment books and to
7list and assess all property that has been omitted in the
8assessment for the current year and not more than 3 years prior
9to the current year of any year or years. If the tax for which
10that property was liable has not been paid or if any property,
11by reason of defective description or assessment thereof, fails
12to pay taxes for any year or years, the property, when
13discovered by the board shall be listed and assessed by the
14county assessor. The board may order the county assessor to
15make such alterations in the description of property as it
16deems necessary. No charge for tax of previous years shall be
17made against any property if:
18        (1) the assessor failed to notify the board of review
19    of an omitted assessment in accordance with subsection
20    (a-1) of Section 9-260 of this Code; or
21        (2) (a) the property was last assessed as unimproved,
22    (b) the owner of the property gave notice of subsequent
23    improvements and requested a reassessment as required by
24    Section 9-180, and (c) reassessment of the property was not
25    made within 16 months of receipt of that notice; or
26        (3) the owner of the property gave notice as required

 

 

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1    by Section 9-265; or
2        (4) the assessor received a building permit for the
3    property evidencing that new construction had occurred or
4    was occurring on the property but failed to list the
5    improvement on the tax rolls; or
6        (5) the assessor received a plat map, plat of survey,
7    ALTA survey, mortgage survey, or other similar document
8    containing the omitted property but failed to list the
9    improvement on the tax rolls; or
10        (6) the assessor received a real estate transfer
11    declaration indicating a sale from an exempt property owner
12    to a non-exempt property owner but failed to list the
13    property on the tax rolls; or
14        (7) the property was the subject of an assessment
15    appeal before the assessor or the board of review that had
16    included the intended omitted property as part of the
17    assessment appeal and provided evidence of its market
18    value.
19    The board shall hear complaints and revise assessments of
20any particular parcel of property of any person identified and
21described in a complaint filed with the board and conforming to
22the requirements of Section 16-115. The board shall make
23revisions in no other cases.
24(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
258-14-96.)
 

 

 

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