HB4918 95TH GENERAL ASSEMBLY

LRB095 15245 BDD 45551 b

95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008
HB4918

Introduced , by Rep. Brent Hassert

SYNOPSIS AS INTRODUCED:

35 ILCS 200/4-35 new
35 ILCS 200/14-20
35 ILCS 200/16-57 new
30 ILCS 805/8.32 new

Amends the Property Tax Code. In counties with 75,000 or more inhabitants, requires the chief county assessment official to publish on the county's Internet website the property data for each parcel of property in the county. Requires that certificates of error be issued if an owner fails to file an application for any homestead exemption under Article 15 during any of the 3 previous assessment years and he or she qualifies for the exemption. Requires assessors to submit discovery to taxpayers at least 10 days before a hearing with a board of review. Amends the State Mandates Act to require implementation without reimbursement.

FISCAL NOTE ACT MAY APPLY

HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Property Tax Code is amended by changing Section 14-20 and by adding Sections 4-35 and 16-57 as follows:

(35 ILCS 200/4-35 new)

Sec. 4-35. Information on Internet website. In counties with 75,000 or more inhabitants, the chief county assessment official shall publish on the county's Internet website the property data for each parcel of property in the county. For each parcel, the website shall include, but not be limited to, the following:

(1) the common street address;

(2) the property index number;

(3) the characteristics of the property, including the total square footage of the property, the age of the property, a description of any structures, including square footage, on the property, the above-ground livable square footage of the property, and a description of the use of the property;

(4) a photograph of the property;

(5) the fair cash value of the property;

(6) the unequalized assessed value of the property;

(7) each equalization factor that applies to the property; and

(8) an explanation of the appeals process.

(35 ILCS 200/14-20)

Sec. 14-20. Certificate of error; counties of less than 3,000,000. In any county with less than 3,000,000 inhabitants, if, at any time before judgment or order of sale is entered in any proceeding to collect or to enjoin the collection of taxes based upon any assessment of any property, the chief county assessment officer discovers an error or mistake in the assessment (other than errors of judgment as to the valuation of the property), he or she shall issue to the person erroneously assessed a certificate setting forth the nature of the error and the cause or causes of the error. In any county with less than 3,000,000 inhabitants, if an owner fails to file an application for any homestead exemption under Article 15 the Senior Citizens Assessment Freeze Homestead Exemption provided in Section 15-172 during any of the 3 previous assessment years year and qualifies for the exemption, the Chief County Assessment Officer pursuant to this Section, or the Board of Review pursuant to Section 16-75, shall issue a certificate of error setting forth the correct taxable valuation of the property. The certificate, when properly endorsed by the majority of the board of review, showing their concurrence, and not otherwise, may be used in evidence in any court of competent jurisdiction, and when so introduced in evidence, shall become a part of the court record and shall not be removed from the files except on an order of the court.

(Source: P.A. 90-552, eff. 12-12-97; 91-377, eff. 7-30-99.)

(35 ILCS 200/16-57 new)

Sec. 16-57. Discovery. At least 10 days before a scheduled hearing before the county board of review on a residential appeal, the assessor or chief county assessment officer must provide a copy of all evidence to be submitted by the assessing official at the hearing, including listings of comparable properties with their common street address. If this material is not provided to the taxpayer, the appeal defaults to the taxpayer with a valuation established solely by the board of review's consideration of the taxpayer's evidence.

Section 90. The State Mandates Act is amended by adding Section 8.32 as follows:

(30 ILCS 805/8.32 new)

Sec. 8.32. Exempt mandate. Notwithstanding Sections 6 and 8 of this Act, no reimbursement by the State is required for the implementation of any mandate created by this amendatory Act of the 95th General Assembly.