SB3503 EngrossedLRB098 16866 HLH 51939 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 6-10, 6-60, and 16-55 and by adding Sections 2-85,
64-17, 9-147, 9-163, and 16-86 as follows:
7    (35 ILCS 200/2-85 new)
8    Sec. 2-85. Taxpayer entitled to statement of assessment
9process. In a county with a population of more than 300,000 but
10less than 3,000,000 inhabitants, the township assessor or chief
11county assessment officer, when requested, shall deliver to any
12person a copy of the description or statement of property
13assessed in his or her name or in which he or she holds
14ownership interest, and the valuation placed thereon by the
15assessor for the most recent taxable year. The description
16shall include the method by which the assessment was derived,
17comparable properties used to reach the assessment or to
18substantiate the assessment given, and other information which
19explains the method in which the assessment was reached. A copy
20of the statement shall serve as the township assessor's
21evidence at any appeal the taxpayer brings before the board of
22review. The assessor may submit further evidence in response to
23an appeal filed before the board of review. In lieu of a



SB3503 Engrossed- 2 -LRB098 16866 HLH 51939 b

1description of the method by which the assessment was derived,
2the township assessor may include the equalization factors
3applied to the property and an explanation of how equalization
4affects the assessment. If the township assessor includes the
5equalization factors applied to the property and an explanation
6of how equalization affects the assessment, the person
7requesting the statement may request an additional statement
8setting forth the method by which the assessment was derived. A
9copy of the statement shall serve as the township assessor's
10initial evidence at any appeal the taxpayer brings before the
11board of review. The assessor may submit further evidence in
12response to an appeal filed before the board of review. Notice
13of the requesting party's right to obtain a statement under
14this Section shall be included with the assessment notice
15provided under Sections 12-30 or 12-55.
16    (35 ILCS 200/4-17 new)
17    Sec. 4-17. Continuing education. Beginning on January 1,
182016, each of the following officials shall complete a minimum
19of 15 continuing education hours each year: (i) each supervisor
20of assessments; (ii) each assessor; (iii) each deputy assessor;
21and (iv) each member of a board of review. The Department shall
22designate and approve acceptable courses and specify
23procedures for certifying the completion of those continuing
24education hours. If a supervisor of assessments, assessor,
25deputy assessor, or member of a board of review holds a



SB3503 Engrossed- 3 -LRB098 16866 HLH 51939 b

1Certified Illinois Assessing Officer certificate from the
2Illinois Property Assessment Institute, or a professional
3designation by any other appraisal or assessing association
4approved by the Department that requires at least 15 hours of
5continuing education as a requirement for maintaining that
6designation, then that supervisor of assessments, assessor,
7deputy assessor, or member of a board of review shall be deemed
8to be in compliance with this Section.
9    (35 ILCS 200/6-10)
10    Sec. 6-10. Examination requirement; counties - Counties of
11100,000 or more. In any county to which Section 6-5 applies and
12which has 100,000 or more inhabitants, no person may serve on
13the board of review who has not passed an examination prepared
14and administered by the Department to determine his or her
15competence to hold the office. The examination shall be
16conducted by the Department at some convenient location in the
17county. The Department may provide by rule the maximum time
18that the name of a person who has passed the examination will
19be included on a list of persons eligible for appointment or
20election. The county board of any other county may, by
21resolution, impose a like requirement in its county. In
22counties with less than 100,000 inhabitants, the members of the
23board of review shall within one year of taking office
24successfully complete a basic course in assessment practice
25approved by the Department. In counties with 3,000,000 or more



SB3503 Engrossed- 4 -LRB098 16866 HLH 51939 b

1inhabitants, the members of the board of review shall
2successfully complete a basic course in assessment practice,
3approved by the Department, within one year after taking
4office. The county board may, by ordinance or resolution,
5determine other qualifications a person shall possess prior to
6their appointment to a board of review above and beyond the
7requirements of this Section.
8(Source: P.A. 88-455; incorporates 88-221; 88-670, eff.
912-2-94; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
10    (35 ILCS 200/6-60)
11    Sec. 6-60. Rules and procedures. The board of review in
12every county with less than 3,000,000 inhabitants must make
13available to the public a detailed description of the rules and
14procedures for hearings before the board. This description must
15include an explanation of any applicable burdens of proof,
16rules of evidence, timelines, the method by which a member or
17additional member is assigned to a hearing, and any other
18procedures that will allow the taxpayer to effectively present
19his or her case before the board. If a county Internet website
20exists, the rules and procedures must also be published on that
22    The board of review shall publish guidelines for
23residential property appeals. Those guidelines shall provide
24information about the most appropriate types of evidence that
25may be used to support an appeal, the process and timeline for



SB3503 Engrossed- 5 -LRB098 16866 HLH 51939 b

1appeals, and how the board conducts appeals. These guidelines
2shall be published on the board's website or on the county
3website if no board of review website exists.
4(Source: P.A. 96-122, eff. 1-1-10.)
5    (35 ILCS 200/9-147 new)
6    Sec. 9-147. Method of assessment. Township assessors shall
7inform the supervisor of assessments of the type of software or
8other method by which assessments are conducted in the
9township. If a township Internet website exists, this
10information shall be published on that website. If a township
11Internet website does not exist and a county Internet website
12exists, the supervisor of assessments shall publish this
13information on the county website.
14    (35 ILCS 200/9-163 new)
15    Sec. 9-163. Increase in equalized assessed value.
16Notwithstanding any other provision of law, in a county of more
17than 300,000 but less than 3,000,000 residents, if the
18equalized assessed value of any property increases by more than
1915% over the equalized assessed value of that property in the
20previous assessment year, and if that increase is not
21attributable to new construction or improvements on the
22property, then the assessor shall include that property on a
23list maintained by the assessor of all such properties for the
24taxable year. That list shall be transmitted to the chief



SB3503 Engrossed- 6 -LRB098 16866 HLH 51939 b

1county assessment officer with the assessment books for that
2taxable year.
3    (35 ILCS 200/16-55)
4    Sec. 16-55. Complaints.
5    (a) On written complaint that any property is overassessed
6or underassessed, the board shall review the assessment, and
7correct it, as appears to be just, but in no case shall the
8property be assessed at a higher percentage of fair cash value
9than other property in the assessment district prior to
10equalization by the board or the Department.
11    (b) The board shall include compulsory sales in reviewing
12and correcting assessments, including, but not limited to,
13those compulsory sales submitted by the taxpayer, if the board
14determines that those sales reflect the same property
15characteristics and condition as those originally used to make
16the assessment. The board shall also consider whether the
17compulsory sale would otherwise be considered an arm's length
19    (c) If a complaint is filed by an attorney on behalf of a
20taxpayer, all notices and correspondence from the board
21relating to the appeal shall be directed to the attorney. The
22board may require proof of the attorney's authority to
23represent the taxpayer. If the attorney fails to provide proof
24of authority within the compliance period granted by the board
25pursuant to subsection (d), the board may dismiss the



SB3503 Engrossed- 7 -LRB098 16866 HLH 51939 b

1complaint. The Board shall send, electronically or by mail,
2notice of the dismissal to the attorney and taxpayer.
3    (d) A complaint to affect the assessment for the current
4year shall be filed on or before 30 calendar days after the
5date of publication of the assessment list under Section 12-10.
6Upon receipt of a written complaint that is timely filed under
7this Section, the board of review shall docket the complaint.
8If the complaint does not comply with the board of review rules
9adopted under Section 9-5 entitling the complainant to a
10hearing, the board shall send, electronically or by mail,
11notification acknowledging receipt of the complaint. The
12notification must identify which rules have not been complied
13with and provide the complainant with not less than 10 business
14days to bring the complaint into compliance with those rules.
15If the complainant complies with the board of review rules
16either upon the initial filing of a complaint or within the
17time as extended by the board of review for compliance, then
18the board of review shall send, electronically or by mail, a
19notice of hearing and the board shall hear the complaint and
20shall issue and send, electronically or by mail, a decision
21upon resolution. Except as otherwise provided in subsection
22(c), if the complainant has not complied with the rules within
23the time as extended by the board of review, the board shall
24nonetheless issue and send a decision. The board of review may
25adopt rules allowing any party to attend and participate in a
26hearing by telephone or electronically.



SB3503 Engrossed- 8 -LRB098 16866 HLH 51939 b

1    (e) The board may also, at any time before its revision of
2the assessments is completed in every year, increase, reduce or
3otherwise adjust the assessment of any property, making changes
4in the valuation as may be just, and shall have full power over
5the assessment of any person and may do anything in regard
6thereto that it may deem necessary to make a just assessment,
7but the property shall not be assessed at a higher percentage
8of fair cash value than the assessed valuation of other
9property in the assessment district prior to equalization by
10the board or the Department.
11    (f) No assessment shall be increased until the person to be
12affected has been notified and given an opportunity to be
13heard, except as provided below.
14    (g) Before making any reduction in assessments of its own
15motion, the board of review shall give notice to the assessor
16or chief county assessment officer who certified the
17assessment, and give the assessor or chief county assessment
18officer an opportunity to be heard thereon.
19    (g-10) Upon request of the assessor or chief county
20assessment officer who made the original assessment, the board
21of review shall provide a written explanation to that assessor
22or chief county assessment officer setting forth the board's
23reasoning for an assessment reduction for reductions that occur
24as a result of an appeal.
25    (h) All complaints of errors in assessments of property
26shall be in writing, and shall be filed by the complaining



SB3503 Engrossed- 9 -LRB098 16866 HLH 51939 b

1party with the board of review, in duplicate. The duplicate
2shall be filed by the board of review with the assessor or
3chief county assessment officer who certified the assessment.
4    (i) In all cases where a change in assessed valuation of
5$100,000 or more is sought, the board of review shall also
6serve a copy of the petition on all taxing districts as shown
7on the last available tax bill at least 14 days prior to the
8hearing on the complaint. All taxing districts shall have an
9opportunity to be heard on the complaint.
10    (j) Complaints shall be classified by townships or taxing
11districts by the clerk of the board of review. All classes of
12complaints shall be docketed numerically, each in its own
13class, in the order in which they are presented, in books kept
14for that purpose, which books shall be open to public
15inspection. Complaints shall be considered by townships or
16taxing districts until all complaints have been heard and
17passed upon by the board.
18(Source: P.A. 97-812, eff. 7-13-12; 98-322, eff. 8-12-13.)
19    (35 ILCS 200/16-86 new)
20    Sec. 16-86. List of reduced assessments. At the time of the
21certification of the assessment books as provided under Section
2216-85, the chief county assessment officer shall cause to be
23published on the county's website a report of all equalized
24assessed valuations reduced from the township assessor's
25valuation in the aggregate by class of property, organized by



SB3503 Engrossed- 10 -LRB098 16866 HLH 51939 b

1township if the county is so organized.
2    Section 99. Effective date. This Act takes effect upon
3becoming law.