Illinois General Assembly

  Bills & Resolutions  
  Compiled Statutes  
  Public Acts  
  Legislative Reports  
  IL Constitution  
  Legislative Guide  
  Legislative Glossary  

 Search By Number
 (example: HB0001)
Search Tips

Search By Keyword

Public Act 100-0216


 

Public Act 0216 100TH GENERAL ASSEMBLY

  
  
  

 


 
Public Act 100-0216
 
SB0609 EnrolledLRB100 05446 HLH 15457 b

    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 16-185 as follows:
 
    (35 ILCS 200/16-185)
    Sec. 16-185. Decisions. The Board shall make a decision in
each appeal or case appealed to it, and the decision shall be
based upon equity and the weight of evidence and not upon
constructive fraud, and shall be binding upon appellant and
officials of government. The extension of taxes on any
assessment so appealed shall not be delayed by any proceeding
before the Board, and, in case the assessment is altered by the
Board, any taxes extended upon the unauthorized assessment or
part thereof shall be abated, or, if already paid, shall be
refunded with interest as provided in Section 23-20.
    The decision or order of the Property Tax Appeal Board in
any such appeal, shall, within 10 days thereafter, be certified
at no charge to the appellant and to the proper authorities,
including the board of review or board of appeals whose
decision was appealed, the county clerk who extends taxes upon
the assessment in question, and the county collector who
collects property taxes upon such assessment.
    The final administrative decision of the Property Tax
Appeal Board shall be deemed served on a party when a copy of
the decision is: (1) deposited in the United States Mail, in a
sealed package, with postage prepaid, addressed to that party
at the address listed for that party in the pleadings; except
that, if the party is represented by an attorney, the notice
shall go to the attorney at the address listed in the
pleadings; or (2) sent electronically to the party at the
e-mail addresses provided for that party in the pleadings. The
Property Tax Appeal Board shall allow each party to designate
one or more individuals to receive electronic correspondence on
behalf of that party and shall allow each party to change, add,
or remove designees selected by that party during the course of
the proceedings. Decisions and all electronic correspondence
shall be directed to each individual so designated.
    If the Property Tax Appeal Board renders a decision
lowering the assessment of a particular parcel after the
deadline for filing complaints with the board of review or
board of appeals or after adjournment of the session of the
board of review or board of appeals at which assessments for
the subsequent year or years of the same general assessment
period, as provided in Sections 9-215 through 9-225, are being
considered, the taxpayer may, within 30 days after the date of
written notice of the Property Tax Appeal Board's decision,
appeal the assessment for such the subsequent year or years
directly to the Property Tax Appeal Board.
    If the Property Tax Appeal Board renders a decision
lowering the assessment of a particular parcel on which a
residence occupied by the owner is situated, such 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 that parcel is
subsequently sold in an arm's length transaction establishing a
fair cash value for the parcel that is different from the fair
cash value on which the Board's assessment is based, or unless
the decision of the Property Tax Appeal Board is reversed or
modified upon review.
(Source: P.A. 99-626, eff. 7-22-16.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 8/18/2017