Full Text of SB1526 99th General Assembly
SB1526sam001 99TH GENERAL ASSEMBLY | Sen. Pat McGuire Filed: 3/23/2015
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| 1 | | AMENDMENT TO SENATE BILL 1526
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 1526 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Property Tax Code is amended by changing | 5 | | Sections 16-55 and 16-160 as follows:
| 6 | | (35 ILCS 200/16-55)
| 7 | | Sec. 16-55. Complaints. | 8 | | (a) On written complaint that any property is
overassessed | 9 | | or underassessed, the board shall review the assessment, and
| 10 | | correct it, as appears to be just, but in no case shall the | 11 | | property be
assessed at a higher percentage of fair cash value | 12 | | than other property in the
assessment district prior to | 13 | | equalization by the board or the Department. | 14 | | (b) The board shall include compulsory sales in reviewing | 15 | | and correcting assessments, including, but not limited to, | 16 | | those compulsory sales submitted by the taxpayer, if the board |
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| 1 | | determines that those sales reflect the same property | 2 | | characteristics and condition as those originally used to make | 3 | | the assessment. The board shall also consider whether the | 4 | | compulsory sale would otherwise be considered an arm's length | 5 | | transaction. | 6 | | (c) If a complaint is filed by an attorney on behalf of a | 7 | | taxpayer, all notices and correspondence from the board | 8 | | relating to the appeal shall be directed to the attorney. The | 9 | | board may require proof of the attorney's authority to | 10 | | represent the taxpayer. If the attorney fails to provide proof | 11 | | of authority within the compliance period granted by the board | 12 | | pursuant to subsection (d), the board may dismiss the | 13 | | complaint. The Board shall send, electronically or by mail, | 14 | | notice of the dismissal to the attorney and taxpayer. | 15 | | (d) A
complaint to affect the assessment for the current | 16 | | year shall be filed on or before 30 calendar days after the | 17 | | date
of publication of the assessment list under Section 12-10. | 18 | | Upon receipt of a written complaint that is timely filed under | 19 | | this Section, the board of review shall docket the complaint. | 20 | | If the complaint does not comply with the board of review rules | 21 | | adopted under Section 9-5 entitling the complainant to a | 22 | | hearing, the board shall send, electronically or by mail, | 23 | | notification acknowledging receipt of the complaint. The | 24 | | notification must identify which rules have not been complied | 25 | | with and provide the complainant with not less than 10 business | 26 | | days to bring the complaint into compliance with those rules. |
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| 1 | | If the complainant complies with the board of review rules | 2 | | either upon the initial filing of a complaint or within the | 3 | | time as extended by the board of review for compliance, then | 4 | | the board of review shall send, electronically or by mail, a | 5 | | notice of hearing and the board shall hear the complaint and | 6 | | shall issue and send, electronically or by mail, a decision | 7 | | upon resolution. Except as otherwise provided in subsection | 8 | | (c), if the complainant has not complied with the rules within | 9 | | the time as extended by the board of review, the board shall | 10 | | nonetheless issue and send a decision. The board of review may | 11 | | adopt rules allowing any party to attend and participate in a | 12 | | hearing by telephone or electronically. | 13 | | (e) The board may also,
at any time before its revision of | 14 | | the assessments is completed in every year,
increase, reduce or | 15 | | otherwise adjust the assessment of any property, making
changes | 16 | | in the valuation as may be just, and shall have full power over | 17 | | the
assessment of any person and may do anything in regard | 18 | | thereto that it may deem
necessary to make a just assessment, | 19 | | but the property shall not be assessed at
a higher percentage | 20 | | of fair cash value than the assessed valuation of other
| 21 | | property in the assessment district prior to equalization by | 22 | | the board or the
Department. | 23 | | (f) No assessment shall be increased until the person to be | 24 | | affected
has been notified and given an opportunity to be | 25 | | heard, except as provided
below. | 26 | | (g) Before making any reduction in assessments of its own |
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| 1 | | motion, the board
of review shall give notice to the assessor | 2 | | or chief county assessment officer
who certified the | 3 | | assessment, and give the assessor or chief county assessment
| 4 | | officer an opportunity to be heard thereon. | 5 | | (h) All complaints of errors in
assessments of property | 6 | | shall be in writing, and shall be filed by the
complaining | 7 | | party with the board of review, in duplicate. The duplicate | 8 | | shall
be filed by the board of review with the assessor or | 9 | | chief county assessment
officer who certified the assessment. | 10 | | (i) In all cases where a change in assessed
valuation of | 11 | | $100,000 or more is sought, the party filing the petition must | 12 | | state in the initial complaint the valuation that is sought. | 13 | | Failure to so indicate shall result in a waiver of the | 14 | | petitioner to seek a change of $100,000 or more that year. The | 15 | | the board of review shall provide notice of the petition to all | 16 | | municipalities, school districts, park districts, forest | 17 | | preserve districts, conservation districts, fire protection | 18 | | districts, and community college districts that have a revenue | 19 | | interest in the property at least 14 days prior to the hearing | 20 | | on the complaint; this notice may be e-mailed. The board of | 21 | | review shall also provide notice of the petition to any other | 22 | | taxing district that has a revenue interest in the property, so | 23 | | long as the district files a written request to receive such | 24 | | notice with the clerk of the board of review. also serve a
copy | 25 | | of the petition on all taxing districts as shown on the last | 26 | | available tax
bill at least 14 days prior to the hearing on the |
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| 1 | | complaint. All taxing
districts shall have an opportunity to be | 2 | | heard on the complaint. | 3 | | (j) Complaints
shall be classified by townships or taxing | 4 | | districts by the clerk of the board
of review. All classes of | 5 | | complaints shall be docketed numerically, each in its
own | 6 | | class, in the order in which they are presented, in books kept | 7 | | for that
purpose, which books shall be open to public | 8 | | inspection. Complaints shall be
considered by townships or | 9 | | taxing districts until all complaints have been
heard and | 10 | | passed upon by the board.
| 11 | | (Source: P.A. 97-812, eff. 7-13-12; 98-322, eff. 8-12-13.)
| 12 | | (35 ILCS 200/16-160)
| 13 | | Sec. 16-160. Property Tax Appeal Board; process. | 14 | | (a) In counties with
3,000,000 or more inhabitants, | 15 | | beginning with assessments made for the 1996
assessment year | 16 | | for residential property of 6 units or less and beginning with
| 17 | | assessments made for the 1997 assessment year for all other | 18 | | property, and for
all property in any county
other than a | 19 | | county with 3,000,000 or more inhabitants, any taxpayer
| 20 | | dissatisfied with the decision of a board of review or board of | 21 | | appeals as
such
decision pertains to the assessment of his or | 22 | | her property for taxation
purposes, or any taxing body that has | 23 | | an interest in the decision of the board
of
review or board of | 24 | | appeals on an assessment made by any local assessment
officer,
| 25 | | may, (i) in counties with less than 3,000,000 inhabitants |
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| 1 | | within 30 days
after the date of written notice of the decision | 2 | | of
the board of review or (ii) in assessment year 1999 and | 3 | | thereafter
in counties with 3,000,000 or more inhabitants | 4 | | within 30 days after the
date of the board of review notice or | 5 | | within 30 days
after the date that the board of review | 6 | | transmits to the
county assessor pursuant to Section 16-125 its | 7 | | final action on
the township
in which the property is located, | 8 | | whichever is later,
appeal the
decision to the
Property Tax | 9 | | Appeal Board for review. | 10 | | (b) In any appeal where the board of review
or board of | 11 | | appeals has given written
notice of the hearing to the taxpayer | 12 | | 30 days before the hearing, failure to
appear at the board of | 13 | | review or board of appeals hearing shall be grounds
for | 14 | | dismissal of the
appeal unless a continuance is granted to the | 15 | | taxpayer. If an appeal is
dismissed for failure to appear at a | 16 | | board of review or board of appeals
hearing, the Property Tax
| 17 | | Appeal Board shall have no jurisdiction to hear any subsequent | 18 | | appeal on that
taxpayer's complaint. | 19 | | (c) (Blank). | 20 | | (d) Such taxpayer or taxing body, hereinafter called the
| 21 | | appellant, shall file a petition with the clerk of the Property | 22 | | Tax Appeal
Board, setting forth the facts upon which he or she | 23 | | bases the objection,
together with a statement of the | 24 | | contentions of law which he or she desires to
raise, and the | 25 | | relief requested. | 26 | | (e) If a petition is filed by a taxpayer, the
taxpayer is |
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| 1 | | precluded from filing objections based upon valuation, as may
| 2 | | otherwise be permitted by Sections 21-175 and 23-5. However, | 3 | | any taxpayer not
satisfied with the decision of the board of | 4 | | review or board of appeals as
such decision pertains to
the | 5 | | assessment of his or her property need not appeal the decision | 6 | | to the
Property Tax Appeal Board before seeking relief in the | 7 | | courts.
| 8 | | (f) The changes made by this amendatory Act of the 91st | 9 | | General Assembly shall be
effective beginning
with the 1999 | 10 | | assessment year.
| 11 | | (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
| 12 | | Section 99. Effective date. This Act takes effect upon | 13 | | becoming law.".
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