| |
Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide. Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
() 35 ILCS 200/16-75
(35 ILCS 200/16-75)
Sec. 16-75.
Certificates of error.
The board of review shall, at any time
before judgment, if an error or mistake is discovered (other than errors of
judgment as to the valuation), in any assessment, issue to the person
erroneously assessed a certificate setting forth the nature of the error and
its cause or causes. The certificate when properly endorsed by the chief
county assessment officer, showing concurrence therein, 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 records, and shall not
be removed from the files except upon the order of the court.
After the board of review has issued a certificate of error and it has been
properly endorsed by the chief county assessment officer, 2 copies of the
certificate shall be made and one copy given to the county clerk and one copy
to the collector. The county clerk shall keep records of the changes or
corrections made in the certificate and shall certify such corrections to the
collector so that he or she can account for the proper amount of taxes
chargeable to him or her.
(Source: P.A. 91-377, eff. 7-30-99.)
|
35 ILCS 200/16-80
(35 ILCS 200/16-80)
Sec. 16-80.
Reduced assessment of homestead property.
In any county
with
fewer than 3,000,000 inhabitants, if
the board of review
lowers the assessment of a particular parcel on which a
residence occupied by
the owner is situated, the reduced assessment, subject to equalization, shall
remain in effect for the remainder of the general assessment period as provided
in Sections 9-215 through 9-225, unless the taxpayer, county assessor, or
other interested party
can show substantial cause why the reduced assessment should not remain in
effect, or unless the decision of the board is reversed or modified upon
review.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
|
35 ILCS 200/16-85
(35 ILCS 200/16-85)
Sec. 16-85.
Certification of assessment books.
The board of review in
counties with less than 3,000,000 inhabitants, shall, on or before the annual
date for adjournment as fixed by Section 16-35, complete its work and make the
entries in the assessment books required to make the assessment conform to the
changes made therein by the board of review, and shall attach to each book an
affidavit signed by at least 2 members of the board, which affidavit shall be
substantially in the following form: State of Illinois, County of ....,
We, and each of us, as a member of the board of review of the county of
.... in the State of Illinois, do solemnly swear that the book to which this
affidavit is attached contains a full and complete list of all the property in
the county subject to taxation for the year .... so far as we have been able to
ascertain, and that the assessed value set down opposite the description of a
property, is, in our opinion, a just and equal assessment of the property for
the purposes of taxation according to law, and that the footings of the columns
in the book are correct, to the best of our knowledge and belief.
Dated ....
(Source: P.A. 83-121; 88-455.)
|
35 ILCS 200/16-90
(35 ILCS 200/16-90)
Sec. 16-90.
Delivery of assessment books.
In counties with less than
3,000,000 inhabitants, when the books are completed, the board of review shall
deliver one set of the books to the county clerk, who shall file it in his or
her office; and one set to the chief county assessment officer. All of the
books shall be public records. All assessors' books shall be retained for a
period of 5 years, after which the County Board may order the officer having
custody of the books to dispose of them and to certify that fact, when
completed, to the county board. The assessment completed by the board of review
and certified to the county clerk, as equalized, shall be the assessment
upon which the taxes of that year shall be extended by the county clerk.
(Source: P.A. 83-1362; 88-455.)
|
35 ILCS 200/Art. 16 Div. 3
(35 ILCS 200/Art. 16 Div. 3 heading)
Division 3.
Board of review;
counties of 3,000,000 or more
|
35 ILCS 200/16-95
(35 ILCS 200/16-95)
Sec. 16-95. Powers and duties of board of appeals or review; complaints. In counties with 3,000,000 or more inhabitants, until the first Monday in
December 1998, the board of appeals in any year shall, on complaint that any
property is overassessed or underassessed, or is exempt, review and order the
assessment corrected.
Beginning the first Monday in December 1998 and thereafter, in counties with
3,000,000 or more inhabitants, the board of review:
(1) shall, on written complaint of any taxpayer or | | any taxing district that has an interest in the assessment that any property is overassessed, underassessed, or exempt, review the assessment and confirm, revise, correct, alter, or modify the assessment, as appears to be just; and
|
|
(2) may, upon written motion of any one or more
| | members of the board that is made on or before the dates specified in notices given under Section 16-110 for each township and upon good cause shown, revise, correct, alter, or modify any assessment (or part of an assessment) of real property regardless of whether the taxpayer or owner of the property has filed a complaint with the board; and
|
| (3) shall, after the effective date of this
| | amendatory Act of the 96th General Assembly, pursuant to the provisions of Sections 9-260, 9-265, 2-270, 16-135, and 16-140, review any omitted assessment proposed by the county assessor and confirm, revise, correct, alter, or modify the proposed assessment, as appears to be just.
|
|
No assessment may be changed by the board on its own
| | motion until the taxpayer in whose name the property is assessed and the chief county assessment officer who certified the assessment have been notified and given an opportunity to be heard thereon. All taxing districts shall have an opportunity to be heard on the matter.
|
|
(Source: P.A. 96-1553, eff. 3-10-11.)
|
35 ILCS 200/16-100
(35 ILCS 200/16-100)
Sec. 16-100.
Correction orders.
In counties with 3,000,000 or more
inhabitants, the board of appeals (until the first Monday in December
1998 and the board of review beginning the first Monday in December 1998
and thereafter) in any year shall order the county assessor
to correct any mistake or error (other than mistakes or errors of judgment as
to the valuation of any property) in the manner provided in Sections 14-10 and
16-145.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
|
35 ILCS 200/16-105
(35 ILCS 200/16-105)
Sec. 16-105.
Time of meeting - Public records.
In counties with 3,000,000
or more inhabitants, the board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
shall meet on or before the second
Monday in September in each year for the purpose of revising the assessment of
property as provided for in this Code. The meeting may be adjourned from day
to day as may be necessary.
All hearings conducted by the board under this Code shall be
open
to the public. All files maintained by the board relating to the matters
specified in Sections 16-95, 16-100, and 16-140 shall be available for public
inspection during regular office hours. However, only the actual portions of
the income tax return relating to the property for which a complaint has been
filed shall be a public record. Copies of such records shall be furnished upon
request. The board may charge for the costs of copying, at 35¢ per page of
legal size or smaller and $1 for each larger page.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
|
35 ILCS 200/16-110
(35 ILCS 200/16-110)
Sec. 16-110.
Notice of meetings - Filing complaints.
In counties with
3,000,000 or more inhabitants, at least one week before its meeting to revise
and correct assessments, the board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
shall publish a notice of the
time and place of that meeting. The board shall, from time to time, publish
notices which shall specify the date and place at which complaints
may be filed
for those townships or taxing districts for which property assessments have
been completed by the county assessor, and which will then be considered for
revision and correction at that time. All notices required by this Section may
provide for a revision and correction at the specified time of one or more
townships or taxing districts. All such notices shall be published once in at
least one newspaper of general circulation published in the county. The board
at the time and place fixed, and upon notice as provided in this
Section, may receive and hold hearings on all those complaints and revise and
correct assessments within those townships or taxing districts. Taxpayers
shall
have at least 20 days after the date of publication of the notice within which
to file complaints.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
|
35 ILCS 200/16-115
(35 ILCS 200/16-115)
Sec. 16-115. Filing complaints. In counties with 3,000,000 or more
inhabitants, complaints that any property is overassessed or underassessed or
is exempt may be made by any taxpayer. Complaints that any property is
overassessed or underassessed or is exempt may be made by a taxing district
that has an interest in the assessment to
a board of review. All complaints
shall be in writing,
identify and describe the particular property, otherwise comply with the rules
in force, be either signed by the complaining party or his or her attorney or, if filed electronically, signed with the electronic signature of the complaining party or his or her attorney, and be
filed with the board of appeals
(until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter)
in at least duplicate. The board
shall forward one copy of each complaint to the county assessor.
Complaints by taxpayers and taxing districts and certificates of
correction by the county assessor
as provided in this Code shall be filed with the board according to
townships on or before the dates specified in the notices given in Section
16-110.
(Source: P.A. 97-1054, eff. 1-1-13.)
|
35 ILCS 200/16-120
(35 ILCS 200/16-120)
Sec. 16-120.
Decision on complaints.
In counties with 3,000,000 or more
inhabitants, at its meeting for the purpose of revising and correcting the
assessments, the board of appeals
(until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter),
upon complaint filed by a taxpayer or taxing district as
prescribed in this Code, may revise the entire assessment of any taxpayer, or
any part thereof, and correct the same as shall appear to the board to be just.
The assessment of the property of any taxpayer shall not be increased unless
that taxpayer or his agent shall first have been notified in writing and been
given an opportunity to be heard.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
|
35 ILCS 200/16-125
(35 ILCS 200/16-125)
Sec. 16-125. Hearings. In counties with 3,000,000 or more inhabitants,
complaints filed with the board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
shall be classified by townships.
All complaints shall be docketed numerically, in the order in which they are
presented, as nearly as possible, in books or computer records kept for that
purpose, which shall be open to public inspection. The complaints shall be
considered by townships until they have been heard and passed upon by the
board.
After completing final action on all matters in a township, the
board shall transmit such final actions to the county assessor.
A hearing upon any complaint shall not be held until the taxpayer affected
and the county assessor have each been notified and have been given an
opportunity to be heard. All hearings shall be open to the public and the board
shall sit together and hear the representations of the
interested
parties or their representatives. An order for a correction of any
assessment shall not be made unless both commissioners of the board, or a
majority of the members in the case of a board of review, concur
therein, in which case, an order for correction shall be made in open session and
entered in the records of the board. When an assessment is ordered corrected,
the board shall transmit a computer printout of the results, or
make
and sign a brief written statement of the reason for the change and the manner
in which the method used by the assessor in making the assessment was
erroneous, and shall deliver a copy of the statement to the county assessor.
Upon request the board shall hear any taxpayer in opposition to a proposed
reduction in any assessment.
The board may destroy or otherwise dispose of complaints and
records pertaining thereto after the lapse of 5 years from the date
of
filing.
(Source: P.A. 97-1054, eff. 1-1-13.)
|
35 ILCS 200/16-130
(35 ILCS 200/16-130)
Sec. 16-130. Exemption procedures; board of appeals; board of
review. Whenever the board of appeals
(until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter)
in any county with 3,000,000 or more inhabitants determines that any
property is or is not exempt from taxation, the decision of the board shall not
be final, except as to homestead exemptions and exemptions provided under subsection (b) of Section 15-5. With the exception of homestead exemptions and exemptions provided under subsection (b) of Section 15-5, upon filing of any application
for an exemption which would, if approved, reduce the assessed valuation of any
property by more than $100,000, other than a homestead exemption, the owner
shall give timely notice of the application by mailing a copy of it to any
municipality, fire protection district, school district, and community college district in which such
property is situated. Failure of a municipality, fire protection district, school district, or community
college district to receive the notice shall not invalidate any exemption. The
board shall give the municipalities, fire protection districts, school districts, and community college
districts and the taxpayer an opportunity to be heard. In all exemption cases
other than homestead exemptions, the secretary of the board shall
comply with the provisions of Section 5-15. The Department shall then determine
whether the property is or is not legally liable to taxation. It shall notify
the board of its decision and the board shall correct the assessment
accordingly, if necessary. The decision of the Department is subject to review
under Sections 8-35 and 8-40. The extension of taxes on any assessment shall
not be delayed by any proceedings under this paragraph, and, in case the
property is determined to be exempt, any taxes extended upon the unauthorized
assessment shall be abated or, if already paid, shall be refunded.
(Source: P.A. 102-815, eff. 5-13-22.)
|
35 ILCS 200/16-135
(35 ILCS 200/16-135)
Sec. 16-135. Omitted property; Notice provisions. In counties with
3,000,000 or more inhabitants, the owner of property and the executor,
administrator, or trustee of a decedent whose property has been omitted
in the assessment in any year or years or on which a tax for which the property
was liable has not been paid, and the several taxing bodies interested therein,
shall be given at least 30 days notice in writing by the board of appeals
(until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter) or
county assessor of the hearing on the proposed assessments of the omitted
property. The board or assessor shall have full power to examine the owner, or
the executor, administrator, trustee, legatee, or heirs of the decedent, or
other person concerning the ownership, kind, character, amount and the value of
the omitted property.
If the board determines that the property of any decedent was omitted
from assessment during any year or years, or that a tax for which
the property was liable, has not been paid, the board shall direct the county
assessor to assess the property. However, if the county assessor, on his or
her own initiative, makes such a determination, then the assessor shall assess
the property. No charge for tax of previous years shall be made against any
property prior to the date of ownership of the person owning the property
at the time the liability for such omitted tax is first ascertained.
Ownership as used in this Section refers to bona fide legal
and equitable titles or interests acquired for value and without notice of
the tax, as may appear by deed, deed of trust, mortgage, certificate of
purchase or sale, or other form of contract. No such charge for tax of previous
years shall be made against any property if: (1) the assessor failed to notify the board of review | | of an omitted assessment in accordance with subsection (a-1) of Section 9-260 of this Code; or
|
|
(2) the property was last assessed as unimproved,
| | the owner of the property, gave notice of subsequent improvements and requested a reassessment as required by Section 9-180, and reassessment of the property was not made within 16 months of receipt of that notice; or
|
| (3) the owner of the property gave notice as required
| | (4) the assessor received a building permit for the
| | property evidencing that new construction had occurred or was occurring on the property but failed to list the improvement on the tax rolls; or
|
| (5) the assessor received a plat map, plat of survey,
| | ALTA survey, mortgage survey, or other similar document containing the omitted property but failed to list the improvement on the tax rolls; or
|
| (6) the assessor received a real estate transfer
| | declaration indicating a sale from an exempt property owner to a non-exempt property owner but failed to list the property on the tax rolls; or
|
| (7) the property was the subject of an assessment
| | appeal before the assessor or the board of review that had included the intended omitted property as part of the assessment appeal and provided evidence of its market value.
|
|
The assessment of omitted property by the county assessor may be reviewed by
the board in the same manner as other assessments are reviewed
under the provisions of this Code and when so reviewed, the assessment shall
not thereafter be subject to review by any succeeding board.
For the purpose of enforcing the provisions of this Code, relating to
property omitted from assessment, the taxing bodies interested
therein are hereby empowered to employ counsel to appear before the board
or assessor (as the case may be) and take all necessary steps to enforce
the assessment on the omitted property.
(Source: P.A. 96-1553, eff. 3-10-11.)
|
35 ILCS 200/16-140
(35 ILCS 200/16-140)
Sec. 16-140. Omitted property. In counties with 3,000,000 or more
inhabitants, the board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
in any year shall direct the county assessor,
in accordance with Section 16-135, when he or she fails to do so on his or her
own initiative, to assess all property which has not been assessed, for any
reason, and enter the same upon the assessment books and to list and assess all
property that has been omitted in the assessment for the current year and not more
than 3 years prior to the current year. If the
tax for which that property was liable has not been paid or if any property,
by reason of defective description or assessment thereof, fails to pay taxes
for any year or years, the property, when discovered by the board shall be
listed and assessed by the county assessor. The board may order the county
assessor to make such alterations in the description of property as it deems
necessary. No charge for tax of previous years shall be made against any
property if: (1) the assessor failed to notify the board of review | | of an omitted assessment in accordance with subsection (a-1) of Section 9-260 of this Code; or
|
|
(2) the property was last assessed as unimproved,
| | the owner of the property gave notice of subsequent improvements and requested a reassessment as required by Section 9-180, and reassessment of the property was not made within 16 months of receipt of that notice; or
|
| (3) the owner of the property gave notice as required
| | (4) the assessor received a building permit for the
| | property evidencing that new construction had occurred or was occurring on the property but failed to list the improvement on the tax rolls; or
|
| (5) the assessor received a plat map, plat of survey,
| | ALTA survey, mortgage survey, or other similar document containing the omitted property but failed to list the improvement on the tax rolls; or
|
| (6) the assessor received a real estate transfer
| | declaration indicating a sale from an exempt property owner to a non-exempt property owner but failed to list the property on the tax rolls; or
|
| (7) the property was the subject of an assessment
| | appeal before the assessor or the board of review that had included the intended omitted property as part of the assessment appeal and provided evidence of its market value.
|
|
The board shall hear complaints and revise assessments of any
particular parcel of property of any person identified and described in a
complaint filed with the board and conforming to the requirements of Section
16-115. The board shall make revisions in no other cases.
(Source: P.A. 96-1553, eff. 3-10-11.)
|
|
|
|