(35 ILCS 200/16-145)
Sec. 16-145.
Assessment list changes.
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 revising assessments in any year, shall
require the county assessor to note all changes in the valuation of property
upon an assessment list and books certified by the county assessor.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/16-147)
Sec. 16-147.
Reduced assessment of homestead property.
In any county with
3,000,000 or more inhabitants, if
the board of review or board of appeals
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. 89-671, eff. 8-14-96.)
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(35 ILCS 200/16-150)
Sec. 16-150.
Certification of assessment books.
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, on or before the annual date
for final adjournment as fixed by this Section, complete its work, and order
the county assessor to make those entries in the assessment books and lists as
may be required to make the assessments conform with the changes directed to be
made therein by the board. The county assessor and a majority of the members
of the board shall attach to each of the assessment books in the
possession of the county assessor and the county clerk an affidavit signed by
the county assessor and a majority of the members of the board, which
affidavit shall be in substantially the following form:
State of Illinois) ) ss. County of .......)
We, and each of us, as county assessor and as members of the (board of
appeals or board of review) of the County of ...., in the State of Illinois, do
solemnly swear that the books .... in number .... to which this affidavit is
attached, contain a full and complete list of all the property in this county
subject to taxation for the year (insert year) so far as we have
been able to ascertain them, and that the assessed value set down in the proper
column opposite the several kinds and descriptions of 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 several columns in
these books are correct to the best of our knowledge and belief.
The final date of adjournment of the board shall be 60 days
after the date of the last delivery to it of the assessment books for any
township or taxing district.
(Source: P.A. 91-357, eff. 7-29-99.)
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(35 ILCS 200/16-155)
Sec. 16-155.
Use of certified assessments.
In counties with 3,000,000 or
more inhabitants, the assessments of property after review 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)
shall be certified to the county clerk and shall be the basis of that
clerk's reports of assessments to the Department and, as equalized, shall be
used by the county clerk in ascertaining tax rates and extending taxes.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/Art. 16 Div. 4 heading) Division 4.
Property Tax Appeal Board
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(35 ILCS 200/16-160)
Sec. 16-160. Property Tax Appeal Board; process. In counties with
3,000,000 or more inhabitants, beginning with assessments made for the 1996
assessment year for residential property of 6 units or less and beginning with
assessments made for the 1997 assessment year for all other property, and for
all property in any county
other than a county with 3,000,000 or more inhabitants, any taxpayer
dissatisfied with the decision of a board of review or board of appeals as
such
decision pertains to the assessment of his or her property for taxation
purposes, or any taxing body that has an interest in the decision of the board
of
review or board of appeals on an assessment made by any local assessment
officer,
may, (i) in counties with less than 3,000,000 inhabitants within 30 days
after the date of written notice of the decision of
the board of review or (ii) in assessment year 1999 and thereafter
in counties with 3,000,000 or more inhabitants within 30 days after the
date of the board of review notice or within 30 days
after the date that the board of review transmits to the
county assessor pursuant to Section 16-125 its final action on
the township
in which the property is located, whichever is later,
appeal the
decision to the
Property Tax Appeal Board for review. In any appeal where the board of review
or board of appeals has given written
notice of the hearing to the taxpayer 30 days before the hearing, failure to
appear at the board of review or board of appeals hearing shall be grounds
for dismissal of the
appeal unless a continuance is granted to the taxpayer. If an appeal is
dismissed for failure to appear at a board of review or board of appeals
hearing, the Property Tax
Appeal Board shall have no jurisdiction to hear any subsequent appeal on that
taxpayer's complaint. Such taxpayer or taxing body, hereinafter called the
appellant, shall file a petition with the clerk of the Property Tax Appeal
Board, setting forth the facts upon which he or she bases the objection,
together with a statement of the contentions of law which he or she desires to
raise, and the relief requested. If a petition is filed by a taxpayer, the
taxpayer is precluded from filing objections based upon valuation, as may
otherwise be permitted by Sections 21-175 and 23-5. However, any taxpayer not
satisfied with the decision of the board of review or board of appeals as
such decision pertains to
the assessment of his or her property need not appeal the decision to the
Property Tax Appeal Board before seeking relief in the courts.
The changes made by this amendatory Act of the 91st General Assembly shall be
effective beginning
with the 1999 assessment year.
An association may, on behalf of all or several of the owners that constitute the association, file an appeal to the Property Tax Appeal Board or intervene in an appeal to the Property Tax Appeal Board filed by a taxing body. For purposes of this Section, "association" means: (1) a common interest community association, as that term is defined in Section 1-5 of the Common Interest Community Association Act; (2) a unit owners' association, as that term is defined in subsection (o) of Section 2 of the Condominium Property Act; or (3) a master association, as that term is defined in subsection (u) of Section 2 of the Condominium Property Act. (Source: P.A. 102-1000, eff. 1-1-23 .)
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(35 ILCS 200/16-165)
Sec. 16-165.
Forms for appeal.
The Property Tax Appeal Board shall supply
forms for appeal to the Boards of Review or Boards of Appeals. Each Board
of Review or Board of Appeals shall provide
such forms to each person or taxing body entitled to appeal a decision of
the
Board of Review or Board of Appeals.
(Source: P.A. 88-455; 89-671, eff. 8-14-96.)
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(35 ILCS 200/16-170)
Sec. 16-170.
Hearings.
A hearing shall be granted if any party to the appeal
so requests, and, upon motion of any party to the appeal or by direction of
the Property Tax Appeal Board, any appeal may be set down for a hearing,
with proper notice to the interested parties. Notice to all interested
taxing bodies shall be deemed to have been given when served upon the
State's Attorney of the county from which the appeal has been taken.
Hearings may be held before less than a majority of the members of the
Board, and the chairman may assign members or hearing officers to hold
hearings. Such hearings shall be open to the public and shall be conducted in
accordance with the rules of practice and procedure promulgated by
the Board. The Board, any member or hearing officer may require the
production of any books, records, papers or documents that may be material
or relevant as evidence in any matter pending before it and necessary for
the making of a just decision.
(Source: P.A. 76-689; 88-455.)
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(35 ILCS 200/16-175)
Sec. 16-175.
Subpoenas.
The Chairman of the Property Tax Appeal Board or
his or her designee may issue subpoenas which shall be served by any person
lawfully authorized to serve a subpoena under the laws of the State of
Illinois. In case of disobedience to a subpoena, the Board may petition any
circuit court of the State for an order requiring the attendance and testimony
of witnesses. Witnesses attending any hearing held by the Property Tax Appeal
Board, pursuant to any subpoena, shall be paid the same fees and mileage that
are paid witnesses in the circuit courts of the State.
(Source: P.A. 83-1250; 88-455.)
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(35 ILCS 200/16-180)
Sec. 16-180. Procedure for determination of correct assessment. The Property
Tax Appeal Board shall establish by rules an informal procedure for the
determination of the correct assessment of property which is the subject of an
appeal. The procedure, to the extent that the Board considers practicable,
shall eliminate formal rules of pleading, practice and evidence, and except
for any reasonable filing fee determined by the Board, may provide that costs
shall be in the discretion of the Board. A copy of the appellant's petition
shall be mailed or sent by electronic means by the clerk of the Property Tax Appeal Board to the board
of review whose decision is being appealed. In all
cases where a change in
assessed valuation of $100,000 or more is sought, the board of review
shall
serve a copy of the petition on all taxing districts as shown on the last
available tax bill. The chairman of the Property Tax Appeal Board shall
provide for the speedy hearing of all such appeals. Each appeal shall be
limited to the grounds listed in the petition filed with the Property Tax
Appeal Board. All appeals shall be
considered de novo and the Property Tax Appeal Board shall not be limited to the evidence presented to the board of review of the county. A party participating in the hearing before the Property Tax Appeal Board is entitled to introduce evidence that is otherwise proper and admissible without regard to whether that evidence has previously been introduced at a hearing before the board of review of the county. Where no complaint has been made to the board
of review of the county where the property is located
and the appeal is
based solely on the effect of an equalizing factor assigned to all property
or to a class of property by the board of review, the
Property Tax Appeal
Board shall not grant a reduction in assessment greater than the
amount that was added as the result of the equalizing factor.
The provisions added to this Section by this amendatory Act of the 93rd
General Assembly shall be construed as declaratory of existing law and not as a
new enactment. (Source: P.A. 99-626, eff. 7-22-16.)
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(35 ILCS 200/16-183) Sec. 16-183. Compulsory sales. The Property Tax Appeal Board shall consider compulsory sales of comparable properties for the purpose of revising and correcting assessments, including those compulsory sales of comparable properties submitted by the taxpayer.
(Source: P.A. 96-1083, eff. 7-16-10.) |