Sen. Pamela J. Althoff

Filed: 3/31/2014





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2    AMENDMENT NO. ______. Amend Senate Bill 3503 by replacing
3everything after the enacting clause with the following:
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,



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1comparable properties used to reach the assessment or to
2substantiate the assessment given, and other information which
3explains the method in which the assessment was reached. A copy
4of the statement shall serve as the township assessor's
5evidence at any appeal the taxpayer brings before the board of
6review. The assessor may submit further evidence in response to
7an appeal filed before the board of review. In lieu of a
8description of the method by which the assessment was derived,
9the township assessor may include the equalization factors
10applied to the property and an explanation of how equalization
11affects the assessment. If the township assessor includes the
12equalization factors applied to the property and an explanation
13of how equalization affects the assessment, the person
14requesting the statement may request an additional statement
15setting forth the method by which the assessment was derived. A
16copy of the statement shall serve as the township assessor's
17initial evidence at any appeal the taxpayer brings before the
18board of review. The assessor may submit further evidence in
19response to an appeal filed before the board of review. Notice
20of the requesting party's right to obtain a statement under
21this Section shall be included with the assessment notice
22provided under Sections 12-30 or 12-55.
23    (35 ILCS 200/4-17 new)
24    Sec. 4-17. Continuing education. Beginning on January 1,
252016, each of the following officials shall complete a minimum



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1of 15 continuing education hours each year: (i) each supervisor
2of assessments; (ii) each assessor; (iii) each deputy assessor;
3and (iv) each member of a board of review. The Department shall
4designate and approve acceptable courses and specify
5procedures for certifying the completion of those continuing
6education hours. If a supervisor of assessments, assessor,
7deputy assessor, or member of a board of review holds a
8Certified Illinois Assessing Officer certificate from the
9Illinois Property Assessment Institute, or a professional
10designation by any other appraisal or assessing association
11approved by the Department that requires at least 15 hours of
12continuing education as a requirement for maintaining that
13designation, then that supervisor of assessments, assessor,
14deputy assessor, or member of a board of review shall be deemed
15to be in compliance with this Section.
16    (35 ILCS 200/6-10)
17    Sec. 6-10. Examination requirement; counties - Counties of
18100,000 or more. In any county to which Section 6-5 applies and
19which has 100,000 or more inhabitants, no person may serve on
20the board of review who has not passed an examination prepared
21and administered by the Department to determine his or her
22competence to hold the office. The examination shall be
23conducted by the Department at some convenient location in the
24county. The Department may provide by rule the maximum time
25that the name of a person who has passed the examination will



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1be included on a list of persons eligible for appointment or
2election. The county board of any other county may, by
3resolution, impose a like requirement in its county. In
4counties with less than 100,000 inhabitants, the members of the
5board of review shall within one year of taking office
6successfully complete a basic course in assessment practice
7approved by the Department. In counties with 3,000,000 or more
8inhabitants, the members of the board of review shall
9successfully complete a basic course in assessment practice,
10approved by the Department, within one year after taking
11office. The county board may, by ordinance or resolution,
12determine other qualifications a person shall possess prior to
13their appointment to a board of review above and beyond the
14requirements of this Section.
15(Source: P.A. 88-455; incorporates 88-221; 88-670, eff.
1612-2-94; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
17    (35 ILCS 200/6-60)
18    Sec. 6-60. Rules and procedures. The board of review in
19every county with less than 3,000,000 inhabitants must make
20available to the public a detailed description of the rules and
21procedures for hearings before the board. This description must
22include an explanation of any applicable burdens of proof,
23rules of evidence, timelines, the method by which a member or
24additional member is assigned to a hearing, and any other
25procedures that will allow the taxpayer to effectively present



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1his or her case before the board. If a county Internet website
2exists, the rules and procedures must also be published on that
4    The board of review shall publish guidelines for
5residential property appeals. Those guidelines shall provide
6information about the most appropriate types of evidence that
7may be used to support an appeal, the process and timeline for
8appeals, and how the board conducts appeals. These guidelines
9shall be published on the board's website or on the county
10website if no board of review website exists.
11(Source: P.A. 96-122, eff. 1-1-10.)
12    (35 ILCS 200/9-147 new)
13    Sec. 9-147. Method of assessment. Township assessors shall
14inform the supervisor of assessments of the type of software or
15other method by which assessments are conducted in the
16township. If a township Internet website exists, this
17information shall be published on that website. If a township
18Internet website does not exist and a county Internet website
19exists, the supervisor of assessments shall publish this
20information on the county website.
21    (35 ILCS 200/9-163 new)
22    Sec. 9-163. Increase in equalized assessed value.
23Notwithstanding any other provision of law, in a county of more
24than 300,000 but less than 3,000,000 residents, if the



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1equalized assessed value of any property increases by more than
215% over the equalized assessed value of that property in the
3previous assessment year, and if that increase is not
4attributable to new construction or improvements on the
5property, then the assessor shall include that property on a
6list maintained by the assessor of all such properties for the
7taxable year. That list shall be transmitted to the chief
8county assessment officer with the assessment books for that
9taxable year.
10    (35 ILCS 200/16-55)
11    Sec. 16-55. Complaints.
12    (a) On written complaint that any property is overassessed
13or underassessed, the board shall review the assessment, and
14correct it, as appears to be just, but in no case shall the
15property be assessed at a higher percentage of fair cash value
16than other property in the assessment district prior to
17equalization by the board or the Department.
18    (b) The board shall include compulsory sales in reviewing
19and correcting assessments, including, but not limited to,
20those compulsory sales submitted by the taxpayer, if the board
21determines that those sales reflect the same property
22characteristics and condition as those originally used to make
23the assessment. The board shall also consider whether the
24compulsory sale would otherwise be considered an arm's length



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1    (c) If a complaint is filed by an attorney on behalf of a
2taxpayer, all notices and correspondence from the board
3relating to the appeal shall be directed to the attorney. The
4board may require proof of the attorney's authority to
5represent the taxpayer. If the attorney fails to provide proof
6of authority within the compliance period granted by the board
7pursuant to subsection (d), the board may dismiss the
8complaint. The Board shall send, electronically or by mail,
9notice of the dismissal to the attorney and taxpayer.
10    (d) A complaint to affect the assessment for the current
11year shall be filed on or before 30 calendar days after the
12date of publication of the assessment list under Section 12-10.
13Upon receipt of a written complaint that is timely filed under
14this Section, the board of review shall docket the complaint.
15If the complaint does not comply with the board of review rules
16adopted under Section 9-5 entitling the complainant to a
17hearing, the board shall send, electronically or by mail,
18notification acknowledging receipt of the complaint. The
19notification must identify which rules have not been complied
20with and provide the complainant with not less than 10 business
21days to bring the complaint into compliance with those rules.
22If the complainant complies with the board of review rules
23either upon the initial filing of a complaint or within the
24time as extended by the board of review for compliance, then
25the board of review shall send, electronically or by mail, a
26notice of hearing and the board shall hear the complaint and



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1shall issue and send, electronically or by mail, a decision
2upon resolution. Except as otherwise provided in subsection
3(c), if the complainant has not complied with the rules within
4the time as extended by the board of review, the board shall
5nonetheless issue and send a decision. The board of review may
6adopt rules allowing any party to attend and participate in a
7hearing by telephone or electronically.
8    (e) The board may also, at any time before its revision of
9the assessments is completed in every year, increase, reduce or
10otherwise adjust the assessment of any property, making changes
11in the valuation as may be just, and shall have full power over
12the assessment of any person and may do anything in regard
13thereto that it may deem necessary to make a just assessment,
14but the property shall not be assessed at a higher percentage
15of fair cash value than the assessed valuation of other
16property in the assessment district prior to equalization by
17the board or the Department.
18    (f) No assessment shall be increased until the person to be
19affected has been notified and given an opportunity to be
20heard, except as provided below.
21    (g) Before making any reduction in assessments of its own
22motion, the board of review shall give notice to the assessor
23or chief county assessment officer who certified the
24assessment, and give the assessor or chief county assessment
25officer an opportunity to be heard thereon.
26    (g-10) Upon request of the assessor or chief county



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1assessment officer who made the original assessment, the board
2of review shall provide a written explanation to that assessor
3or chief county assessment officer setting forth the board's
4reasoning for an assessment reduction for reductions that occur
5as a result of an appeal.
6    (h) All complaints of errors in assessments of property
7shall be in writing, and shall be filed by the complaining
8party with the board of review, in duplicate. The duplicate
9shall be filed by the board of review with the assessor or
10chief county assessment officer who certified the assessment.
11    (i) In all cases where a change in assessed valuation of
12$100,000 or more is sought, the board of review shall also
13serve a copy of the petition on all taxing districts as shown
14on the last available tax bill at least 14 days prior to the
15hearing on the complaint. All taxing districts shall have an
16opportunity to be heard on the complaint.
17    (j) Complaints shall be classified by townships or taxing
18districts by the clerk of the board of review. All classes of
19complaints shall be docketed numerically, each in its own
20class, in the order in which they are presented, in books kept
21for that purpose, which books shall be open to public
22inspection. Complaints shall be considered by townships or
23taxing districts until all complaints have been heard and
24passed upon by the board.
25(Source: P.A. 97-812, eff. 7-13-12; 98-322, eff. 8-12-13.)



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1    (35 ILCS 200/16-86 new)
2    Sec. 16-86. List of reduced assessments. At the time of the
3certification of the assessment books as provided under Section
416-85, the chief county assessment officer shall cause to be
5published on the county's website a report of all equalized
6assessed valuations reduced from the township assessor's
7valuation in the aggregate by class of property, organized by
8township if the county is so organized.
9    Section 99. Effective date. This Act takes effect upon
10becoming law.".