98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB3358

 

Introduced , by Rep. Michael W. Tryon

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/12-10
35 ILCS 200/16-55

    Amends the Property Tax Code. Provides that, in counties with a population of less than 3,000,000, a complaint to affect the assessment of property shall be filed on or before 60 calendar days (instead of 30 calendar days) after the date of publication of the assessment list, if the appeal contains an appraisal. Effective immediately.


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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 12-10 and 16-55 as follows:
 
6    (35 ILCS 200/12-10)
7    Sec. 12-10. Publication of assessments; counties of less
8than 3,000,000. In counties with less than 3,000,000
9inhabitants, as soon as the chief county assessment officer has
10completed the assessment in the county or in the assessment
11district, he or she shall, in each year of a general
12assessment, publish for the county or assessment district a
13complete list of the assessment, by townships if so organized.
14In years other than years of a general assessment, the chief
15county assessment officer shall publish a list of property for
16which assessments have been added or changed since the
17preceding assessment, together with the amounts of the
18assessments, except that publication of individual assessment
19changes shall not be required if the changes result from
20equalization by the supervisor of assessments under Section
219-210, or Section 10-200, in which case the list shall include
22a general statement indicating that assessments have been
23changed because of the application of an equalization factor

 

 

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1and shall set forth the percentage of increase or decrease
2represented by the factor. The publication shall be made on or
3before December 31 of that year, and shall be printed in some
4public newspaper or newspapers published in the county. In
5every township or assessment district in which there is
6published one or more newspapers of general circulation, the
7list of that township shall be published in one of the
8newspapers.
9    At the top of the list of assessments there shall be a
10notice in substantially the following form printed in type no
11smaller than eleven point:
12
"NOTICE TO TAXPAYERS
13    Median Level of Assessment--(insert here the median level
14of assessment for the assessment district)
15    Your property is to be assessed at the above listed median
16level of assessment for the assessment district. You may check
17the accuracy of your assessment by dividing your assessment by
18the median level of assessment. The resulting value should
19equal the estimated fair cash value of your property. If the
20resulting value is greater than the estimated fair cash value
21of your property, you may be over-assessed. If the resulting
22value is less than the fair cash value of your property, you
23may be under-assessed. You may appeal your assessment to the
24Board of Review."
25    The notice published under this Section shall also include
26the following:

 

 

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1        (1) A statement advising the taxpayer that assessments
2    of property, other than farm land and coal, are required by
3    law to be assessed at 33 1/3% of fair market value.
4        (2) The name, address, phone number, office hours, and,
5    if one exists, the website address of the assessor.
6        (3) A statement advising the taxpayer of the steps to
7    follow if the taxpayer believes the full fair market value
8    of the property is incorrect or believes the assessment is
9    not uniform with other comparable properties in the same
10    neighborhood. The statement shall also (i) advise all
11    taxpayers to contact the township assessor's office, in
12    those counties under township organization, first to
13    review the assessment, (ii) advise all taxpayers to file an
14    appeal with the board of review if not satisfied with the
15    assessor review, and (iii) give the phone number to call
16    for a copy of the board of review rules; if the Board of
17    Review maintains a web site, the notice must also include
18    the address of the website where the Board of Review rules
19    can be viewed.
20        (4) A statement advising the taxpayer that there is a
21    deadline date for filing an appeal with the board of review
22    and indicating that deadline date (30 days following the
23    scheduled publication date, or 60 days following the
24    scheduled publication date if the appeal contains a land
25    appraisal prepared by a licensed real estate appraiser).
26        (5) A brief explanation of the relationship between the

 

 

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1    assessment and the tax bill.
2        (6) In bold type, a notice of possible eligibility for
3    the various homestead exemptions as provided in Section
4    15-165 through Section 15-175 and Section 15-180.
5    The newspaper shall furnish to the local assessment
6officers as many copies of the paper containing the assessment
7list as they may require.
8(Source: P.A. 97-146, eff. 7-14-11.)
 
9    (35 ILCS 200/16-55)
10    Sec. 16-55. Complaints. On written complaint that any
11property is overassessed or underassessed, the board shall
12review the assessment, and correct it, as appears to be just,
13but in no case shall the property be assessed at a higher
14percentage of fair cash value than other property in the
15assessment district prior to equalization by the board or the
16Department. The board shall include compulsory sales in
17reviewing and correcting assessments, including, but not
18limited to, those compulsory sales submitted by the taxpayer,
19if the board determines that those sales reflect the same
20property characteristics and condition as those originally
21used to make the assessment. The board shall also consider
22whether the compulsory sale would otherwise be considered an
23arm's length transaction. A complaint to affect the assessment
24for the current year shall be filed on or before 30 calendar
25days after the date of publication of the assessment list under

 

 

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1Section 12-10, except that, if the appeal contains a land
2appraisal prepared by a real estate appraiser who is licensed
3to do business in Illinois under the Real Estate Appraiser
4Licensing Act of 2002, then the complaint shall be filed on or
5before 60 calendar days after the date of publication of the
6assessment list. The board may also, at any time before its
7revision of the assessments is completed in every year,
8increase, reduce or otherwise adjust the assessment of any
9property, making changes in the valuation as may be just, and
10shall have full power over the assessment of any person and may
11do anything in regard thereto that it may deem necessary to
12make a just assessment, but the property shall not be assessed
13at a higher percentage of fair cash value than the assessed
14valuation of other property in the assessment district prior to
15equalization by the board or the Department. No assessment
16shall be increased until the person to be affected has been
17notified and given an opportunity to be heard, except as
18provided below. Before making any reduction in assessments of
19its own motion, the board of review shall give notice to the
20assessor or chief county assessment officer who certified the
21assessment, and give the assessor or chief county assessment
22officer an opportunity to be heard thereon. All complaints of
23errors in assessments of property shall be in writing, and
24shall be filed by the complaining party with the board of
25review, in duplicate. The duplicate shall be filed by the board
26of review with the assessor or chief county assessment officer

 

 

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1who certified the assessment. In all cases where a change in
2assessed valuation of $100,000 or more is sought, the board of
3review shall also serve a copy of the petition on all taxing
4districts as shown on the last available tax bill at least 14
5days prior to the hearing on the complaint. All taxing
6districts shall have an opportunity to be heard on the
7complaint. Complaints shall be classified by townships or
8taxing districts by the clerk of the board of review. All
9classes of complaints shall be docketed numerically, each in
10its own class, in the order in which they are presented, in
11books kept for that purpose, which books shall be open to
12public inspection. Complaints shall be considered by townships
13or taxing districts until all complaints have been heard and
14passed upon by the board.
15(Source: P.A. 96-1083, eff. 7-16-10; 97-812, eff. 7-13-12.)
 
16    Section 99. Effective date. This Act takes effect upon
17becoming law.