97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB1049

 

Introduced 01/31/11, by Rep. Michael W. Tryon

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/12-30
35 ILCS 200/12-50
35 ILCS 200/16-25
35 ILCS 200/16-55
35 ILCS 200/16-160
35 ILCS 200/16-185

    Amends the Property Tax Code. Provides that certain appeals must be filed with the board of review or the Property Tax Appeal Board within 30 business days (instead of 30 days) after notice is given. Makes corresponding changes in several provisions concerning the form of notices that must be given.


LRB097 05178 HLH 45225 b

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

 

 

A BILL FOR

 

HB1049LRB097 05178 HLH 45225 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
5Sections 12-30, 12-50, 16-25, 16-55, 16-160, and 16-185 as
6follows:
 
7    (35 ILCS 200/12-30)
8    Sec. 12-30. Mailed notice of changed assessments; counties
9of less than 3,000,000.
10    (a) In every county with less than 3,000,000 inhabitants,
11in addition to the publication of the list of assessments in
12each year of a general assessment and of the list of property
13for which assessments have been added or changed, as provided
14above, a notice shall be mailed by the chief county assessment
15officer to each taxpayer whose assessment has been changed
16since the last preceding assessment, using the address as it
17appears on the assessor's records, except in the case of
18changes caused by a change in the county equalization factor by
19the Department or in the case of changes resulting from
20equalization by the chief county assessment officer under
21Section 9-210, during any year such change is made. The notice
22may, but need not be, sent by a township assessor.
23    (b) The notice sent under this Section shall include the

 

 

HB1049- 2 -LRB097 05178 HLH 45225 b

1following:
2        (1) The previous year's assessed value after board of
3    review equalization.
4        (2) Current assessed value and the date of that
5    valuation.
6        (3) The percentage change from the previous assessed
7    value to the current assessed value.
8        (4) The full fair market value (as indicated by
9    dividing the current assessed value by the median level of
10    assessment in the assessment district as determined by the
11    most recent 3 year assessment to sales ratio study adjusted
12    to take into account any changes in assessment levels since
13    the data for the studies were collected).
14        (5) A statement advising the taxpayer that assessments
15    of property, other than farm land and coal, are required by
16    law to be assessed at 33 1/3% of fair market value.
17        (6) The name, address, phone number, office hours, and,
18    if one exists, the website address of the assessor.
19        (7) Where practicable, the notice shall include the
20    reason for any increase in the property's valuation.
21        (8) The name and price per copy by mail of the
22    newspaper in which the list of assessments will be
23    published and the scheduled publication date.
24        (9) A statement advising the taxpayer of the steps to
25    follow if the taxpayer believes the full fair market value
26    of the property is incorrect or believes the assessment is

 

 

HB1049- 3 -LRB097 05178 HLH 45225 b

1    not uniform with other comparable properties in the same
2    neighborhood. The statement shall also (i) advise all
3    taxpayers to contact the township assessor's office, in
4    those counties under township organization, first to
5    review the assessment, (ii) advise all taxpayers to file an
6    appeal with the board of review if not satisfied with the
7    assessor review, and (iii) give the phone number to call
8    for a copy of the board of review rules.
9        (10) A statement advising the taxpayer that there is a
10    deadline date for filing an appeal with the board of review
11    and indicating that deadline date (30 business days
12    following the scheduled publication date).
13        (11) A brief explanation of the relationship between
14    the assessment and the tax bill (including an explanation
15    of the equalization factors) and an explanation that the
16    assessment stated for the preceding year is the assessment
17    after equalization by the board of review in the preceding
18    year.
19        (12) In bold type, a notice of possible eligibility for
20    the various homestead exemptions as provided in Section
21    15-165 through Section 15-175 and Section 15-180.
22    (c) In addition to the requirements of subsection (b) of
23this Section, in every county with less than 3,000,000
24inhabitants, where the chief county assessment officer
25maintains and controls an electronic database containing the
26physical characteristics of the property, the notice shall

 

 

HB1049- 4 -LRB097 05178 HLH 45225 b

1include the following:
2        (1) The physical characteristics of the taxpayer's
3    property that are available from that database; or
4        (2) A statement advising the taxpayer that detailed
5    property characteristics are available on the county
6    website and the URL address of that website.
7    (d) In addition to the requirements of subsection (b) of
8this Section, in every county with less than 3,000,000
9inhabitants, where the chief county assessment officer does not
10maintain and control an electronic database containing the
11physical characteristics of the property, and where one or more
12townships in the county maintain and control an electronic
13database containing the physical characteristics of the
14property and some or all of the database is available on a
15website that is maintained and controlled by the township, the
16notice shall include a statement advising the taxpayer that
17detailed property characteristics are available on the
18township website and the URL address of that website.
19    (e) Except as provided in this Section, the form and manner
20of providing the information and explanations required to be in
21the notice shall be prescribed by the Department.
22(Source: P.A. 96-122, eff. 1-1-10.)
 
23    (35 ILCS 200/12-50)
24    Sec. 12-50. Mailed notice to taxpayer after change by board
25of review or board of appeals. If final board of review or

 

 

HB1049- 5 -LRB097 05178 HLH 45225 b

1board of appeals action regarding any property, including
2equalization under Section 16-60 or Section 16-65, results in
3an increased or decreased assessment, the board shall mail a
4notice to the taxpayer, at his or her address as it appears in
5the assessment records, whose property is affected by such
6action, and in the case of a complaint filed with a board of
7review under Section 16-25 or 16-115, to the taxing body filing
8the complaint. A copy shall be given to the assessor or chief
9county assessment officer if his or her assessment was reversed
10or modified by the board. Written notice shall also be given to
11any taxpayer who filed a complaint in writing with the board
12and whose assessment was not changed. The notice shall set
13forth the assessed value prior to board action; the assessed
14value after final board action but prior to any equalization;
15and the assessed value as equalized by the board, if the board
16equalizes. This notice shall state that the value as certified
17to the county clerk by the board will be the locally assessed
18value of the property for that year and each succeeding year,
19unless revised in a succeeding year in the manner provided in
20this Code. The written notice shall also set forth specifically
21the facts upon which the board's decision is based. In counties
22with less than 3,000,000 inhabitants, the notice shall also
23contain the following statement: "You may appeal this decision
24to the Property Tax Appeal Board by filing a petition for
25review with the Property Tax Appeal Board within 30 business
26days after this notice is mailed to you or your agent, or is

 

 

HB1049- 6 -LRB097 05178 HLH 45225 b

1personally served upon you or your agent". In counties with
23,000,000 or more inhabitants, the notice shall also contain
3the following statement: "You may appeal this decision to the
4Property Tax Appeal Board by filing a petition for review with
5the Property Tax Appeal Board within 30 business days after the
6date of this notice or within 30 business days after the date
7that the Board of Review transmits to the county assessor
8pursuant to Section 16-125 its final action on the township in
9which your property is located, whichever is later". The Board
10shall publish its transmittal date of final action on each
11township in at least one newspaper of general circulation in
12the county. The changes made by this amendatory Act of the 91st
13General Assembly apply to the 1999 assessment year and
14thereafter.
15(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
 
16    (35 ILCS 200/16-25)
17    Sec. 16-25. Review after complaint by taxing bodies. Any
18taxing body that has an interest in an assessment made by any
19local assessment officer or officers may have the assessment
20reviewed by the board of review by filing a complaint in
21writing with the board within 30 business calendar days after
22publication of the assessment list under Section 12-10. All
23complaints shall identify and describe the particular property
24and shall be filed with the board in duplicate. The board shall
25make a determination as to the correct amount of the

 

 

HB1049- 7 -LRB097 05178 HLH 45225 b

1assessment, but the board shall not increase the amount of the
2assessment without first giving due notice and an opportunity
3to be heard to the taxpayer affected.
4(Source: P.A. 78-450; 88-455.)
 
5    (35 ILCS 200/16-55)
6    Sec. 16-55. Complaints. On written complaint that any
7property is overassessed or underassessed, the board shall
8review the assessment, and correct it, as appears to be just,
9but in no case shall the property be assessed at a higher
10percentage of fair cash value than other property in the
11assessment district prior to equalization by the board or the
12Department. The board shall include compulsory sales in
13reviewing and correcting assessments, including, but not
14limited to, those compulsory sales submitted by the taxpayer,
15if the board determines that those sales reflect the same
16property characteristics and condition as those originally
17used to make the assessment. The board shall also consider
18whether the compulsory sale would otherwise be considered an
19arm's length transaction. A complaint to affect the assessment
20for the current year shall be filed on or before the 10th day
21of August in counties with less than 150,000 inhabitants and on
22or before the 10th day of September in counties with 150,000 or
23more but less than 3,000,000 inhabitants, except if the
24assessment books containing the assessment complained of are
25not filed with the board of review by the 10th day of July in a

 

 

HB1049- 8 -LRB097 05178 HLH 45225 b

1county with fewer than 150,000 inhabitants or by the 10th day
2of August in a county with 150,000 or more but less than
33,000,000 inhabitants, then the complaint shall be filed on or
4before 30 business calendar days after the date of publication
5of the assessment list under Section 12-10. The board may also,
6at any time before its revision of the assessments is completed
7in every year, increase, reduce or otherwise adjust the
8assessment of any property, making changes in the valuation as
9may be just, and shall have full power over the assessment of
10any person and may do anything in regard thereto that it may
11deem necessary to make a just assessment, but the property
12shall not be assessed at a higher percentage of fair cash value
13than the assessed valuation of other property in the assessment
14district prior to equalization by the board or the Department.
15No assessment shall be increased until the person to be
16affected has been notified and given an opportunity to be
17heard, except as provided below. Before making any reduction in
18assessments of its own motion, the board of review shall give
19notice to the assessor or chief county assessment officer who
20certified the assessment, and give the assessor or chief county
21assessment officer an opportunity to be heard thereon. All
22complaints of errors in assessments of property shall be in
23writing, and shall be filed by the complaining party with the
24board of review, in duplicate. The duplicate shall be filed by
25the board of review with the assessor or chief county
26assessment officer who certified the assessment. In all cases

 

 

HB1049- 9 -LRB097 05178 HLH 45225 b

1where a change in assessed valuation of $100,000 or more is
2sought, the board of review shall also serve a copy of the
3petition on all taxing districts as shown on the last available
4tax bill at least 14 days prior to the hearing on the
5complaint. All taxing districts shall have an opportunity to be
6heard on the complaint. Complaints shall be classified by
7townships or taxing districts by the clerk of the board of
8review. All classes of complaints shall be docketed
9numerically, each in its own class, in the order in which they
10are presented, in books kept for that purpose, which books
11shall be open to public inspection. Complaints shall be
12considered by townships or taxing districts until all
13complaints have been heard and passed upon by the board.
14(Source: P.A. 96-1083, eff. 7-16-10.)
 
15    (35 ILCS 200/16-160)
16    Sec. 16-160. Property Tax Appeal Board; process. In
17counties with 3,000,000 or more inhabitants, beginning with
18assessments made for the 1996 assessment year for residential
19property of 6 units or less and beginning with assessments made
20for the 1997 assessment year for all other property, and for
21all property in any county other than a county with 3,000,000
22or more inhabitants, any taxpayer dissatisfied with the
23decision of a board of review or board of appeals as such
24decision pertains to the assessment of his or her property for
25taxation purposes, or any taxing body that has an interest in

 

 

HB1049- 10 -LRB097 05178 HLH 45225 b

1the decision of the board of review or board of appeals on an
2assessment made by any local assessment officer, may, (i) in
3counties with less than 3,000,000 inhabitants within 30
4business days after the date of written notice of the decision
5of the board of review or (ii) in assessment year 1999 and
6thereafter in counties with 3,000,000 or more inhabitants
7within 30 business days after the date of the board of review
8notice or within 30 business days after the date that the board
9of review transmits to the county assessor pursuant to Section
1016-125 its final action on the township in which the property
11is located, whichever is later, appeal the decision to the
12Property Tax Appeal Board for review. In any appeal where the
13board of review or board of appeals has given written notice of
14the hearing to the taxpayer 30 business days before the
15hearing, failure to appear at the board of review or board of
16appeals hearing shall be grounds for dismissal of the appeal
17unless a continuance is granted to the taxpayer. If an appeal
18is dismissed for failure to appear at a board of review or
19board of appeals hearing, the Property Tax Appeal Board shall
20have no jurisdiction to hear any subsequent appeal on that
21taxpayer's complaint. Such taxpayer or taxing body,
22hereinafter called the appellant, shall file a petition with
23the clerk of the Property Tax Appeal Board, setting forth the
24facts upon which he or she bases the objection, together with a
25statement of the contentions of law which he or she desires to
26raise, and the relief requested. If a petition is filed by a

 

 

HB1049- 11 -LRB097 05178 HLH 45225 b

1taxpayer, the taxpayer is precluded from filing objections
2based upon valuation, as may otherwise be permitted by Sections
321-175 and 23-5. However, any taxpayer not satisfied with the
4decision of the board of review or board of appeals as such
5decision pertains to the assessment of his or her property need
6not appeal the decision to the Property Tax Appeal Board before
7seeking relief in the courts. The changes made by this
8amendatory Act of the 91st General Assembly shall be effective
9beginning with the 1999 assessment year.
10(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
 
11    (35 ILCS 200/16-185)
12    Sec. 16-185. Decisions. The Board shall make a decision in
13each appeal or case appealed to it, and the decision shall be
14based upon equity and the weight of evidence and not upon
15constructive fraud, and shall be binding upon appellant and
16officials of government. The extension of taxes on any
17assessment so appealed shall not be delayed by any proceeding
18before the Board, and, in case the assessment is altered by the
19Board, any taxes extended upon the unauthorized assessment or
20part thereof shall be abated, or, if already paid, shall be
21refunded with interest as provided in Section 23-20.
22    The decision or order of the Property Tax Appeal Board in
23any such appeal, shall, within 10 days thereafter, be certified
24at no charge to the appellant and to the proper authorities,
25including the board of review or board of appeals whose

 

 

HB1049- 12 -LRB097 05178 HLH 45225 b

1decision was appealed, the county clerk who extends taxes upon
2the assessment in question, and the county collector who
3collects property taxes upon such assessment.
4    If the Property Tax Appeal Board renders a decision
5lowering the assessment of a particular parcel after the
6deadline for filing complaints with the board of review or
7board of appeals or after adjournment of the session of the
8board of review or board of appeals at which assessments for
9the subsequent year are being considered, the taxpayer may,
10within 30 business days after the date of written notice of the
11Property Tax Appeal Board's decision, appeal the assessment for
12the subsequent year directly to the Property Tax Appeal Board.
13    If the Property Tax Appeal Board renders a decision
14lowering the assessment of a particular parcel on which a
15residence occupied by the owner is situated, such reduced
16assessment, subject to equalization, shall remain in effect for
17the remainder of the general assessment period as provided in
18Sections 9-215 through 9-225, unless that parcel is
19subsequently sold in an arm's length transaction establishing a
20fair cash value for the parcel that is different from the fair
21cash value on which the Board's assessment is based, or unless
22the decision of the Property Tax Appeal Board is reversed or
23modified upon review.
24(Source: P.A. 88-455; 88-660, eff. 9-16-94; 89-671, eff.
258-14-96.)