Illinois Compiled Statutes
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REVENUE35 ILCS 200/Art. 13
(35 ILCS 200/) Property Tax Code.
(35 ILCS 200/Art. 13 heading)
35 ILCS 200/13-5
(35 ILCS 200/13-5)
Reassessment in disaster areas.
In every county which has been
declared a major disaster area by the President of the United States or the
Governor of the State of Illinois, the chief county assessment officer, board
of review or board of appeals shall, upon application by the property owner,
make a reassessment of any taxable property in the county which was
substantially damaged by the disaster. The Department shall advise with the
chief county assessment officers, boards of review or boards of appeals of the
several counties involved in connection with such reassessment.
In the reassessment, the value of the property shall be determined as of the
date of the declaration of the county as a major disaster area. If the value of
any property on that date is, by reason of the disaster, less than the prior
assessment, the assessment for that year shall be arrived at by dividing by 365
the sum of the 2 products obtained (a) by multiplying the prior assessment by
the number of days from January 1 of that year to the date of the declaration
and (b) by multiplying the value of the property as of the date of the
declaration by the number of days from the date of the declaration to December
31 of that year.
If the reassessment and computations occur prior to the adjournment of the
current board of review or board of appeals, the assessment of the property
shall be reduced accordingly. If the board of review or board of appeals has
adjourned at the time of the declaration, the Department shall convene the
board of review or board of appeals to make the reassessment of property
applied for after that adjournment.
(Source: P.A. 83-121; 88-455.)
35 ILCS 200/13-10
(35 ILCS 200/13-10)
Reassessment order by Department.
Whenever it appears to the
Department that the property in any county, or in any assessment district, has
not been assessed in substantial compliance with law, the Department may, in
its discretion, in any year, either before or after the original assessment is
completed by the local assessment officers, order a reassessment by the local
assessing officers for that year of all or any class of the taxable property in
the county or assessment district. The reassessment shall be substituted for
the original assessment. The order directing a reassessment shall be filed in
the office of the county treasurer of the county in which the reassessment has
been ordered, except in counties having an elective board of review or board of
appeals in which case the order shall be filed with that board.
If any general assessment is not published in any year for which the
assessment was made, or if that publication was not made in time to permit the
examination thereof by the Department in that year, the Department may in any
of the 3 years intervening between the years for which general assessments are
made, order reassessment of the last general assessment of all or any class of
property in the county or assessment district, and the reassessment shall be
substituted for the original general assessment for the intervening year and
thereafter until the next general assessment is made.
No substitute assessment shall invalidate any prior assessment as to taxes
The Department may order the board of review of any county not having an
elected county assessor and an elective board of review to convene in
extraordinary session for the purpose of further revising, correcting and
equalizing the assessment of property within that county.
When a reassessment has been ordered under this Section, the individual
assessments made under such order shall be reviewed, revised and corrected by
townships or taxing districts by the assessors making the reassessment.
The assessors making the reassessment shall give notice of the order under
which it is made showing the class of property affected by the reassessment,
each township or taxing district to be reviewed, revised and corrected and the
time and place for the revision and correction, by publishing the notice in one
or more newspapers, published and having a general circulation in the county,
at least 5 days before the time set for the revision in each township or taxing
(Source: P.A. 86-1481; 88-455.)
35 ILCS 200/13-15
(35 ILCS 200/13-15)
Manner of reassessment.
Reassessments shall be made in the same
manner and subject to the same laws and rules as an original assessment and
shall be subject to review and correction by the board of review or board of
appeals as in the case of an original assessment.
(Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/13-20
(35 ILCS 200/13-20)
Review and equalization of reassessments.
The board of review or
board of appeals of the county in which a reassessment is made shall review,
correct, and equalize the reassessment in the same manner and subject to the
same laws and rules as an original assessment. The Department shall fix the
time and place of the meeting of the board to review and correct the
reassessment. At least one week before the meeting, the board shall publish a
notice of the time and place of its meeting, in at least one newspaper of
general circulation published in the county in which the reassessment is made,
except that in every township in which there is published one or more
newspapers of general circulation the notice shall be published in one of
those newspapers in each township. The board shall convene at the time and
place fixed in the order, and shall review, correct, return and certify
the reassessment in like manner, and shall have and exercise all the
powers and authority given to boards of review or boards of appeals, and
shall be subject to all the restrictions, duties and penalties of those
boards. When a reassessment has been ordered, the board, at the time and place
fixed in the notice given as required by this Section, may hear complaints and
review and correct the reassessment by townships or assessment districts, as
the reassessment for such townships or assessment districts is completed and
certified by the chief county assessment officer, without waiting for the
completion of the entire reassessment. Two or more townships or assessment
districts may be notified for a revision and correction at the same time.
(Source: Laws 1951, p. 1181; P.A. 88-455.)
35 ILCS 200/13-25
(35 ILCS 200/13-25)
Each local assessment officer, while engaged
in making a reassessment, shall have custody and possession of the assessment
books containing the original assessment and all property and other statements
and memoranda relating thereto. The person previously having custody shall
deliver the assessment books and other property to the local assessment officer
on demand. He or she shall, in making the reassessment, have all the power and
authority given by law to local assessment officers and shall be subject to all
the restrictions, liabilities and penalties imposed by law upon local
(Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/13-30
(35 ILCS 200/13-30)
Reassessment supplies; compensation.
The necessary books,
records and blank forms needed for a reassessment shall be furnished by the
same authorities that furnish books, records and blank forms for an original
assessment. Local assessment officers and the members of the board of appeals,
when convened in extraordinary session to make a reassessment or to review and
correct the reassessment shall receive the same compensation as for like
service in making or reviewing an original assessment. The compensation and
all other expenses in making the reassessment shall be paid by the county on
the certificate of the Department. However, the township, townships or other
assessment district or districts in which the reassessment is accomplished,
shall reimburse the county for all expenses, including amounts expended as
salaries or compensation, which the county has incurred by reason of the
reassessment. The amount to be contributed to the county by each such township
or other assessment district shall be apportioned on the basis of the expense
incurred in reassessing that township or assessment district.
(Source: P.A. 84-582; 88-455.)
35 ILCS 200/13-35
(35 ILCS 200/13-35)
Effect of reassessment.
A reassessment, when completed and
revised under this Code, shall be the assessment upon which taxes for that year
shall be levied and extended in the county or assessment district for which the
reassessment was made.
(Source: Laws 1939, p. 886; P.A. 88-455.)