100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB0297

 

Introduced , by Rep. David S. Olsen

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/12-10
35 ILCS 200/16-55

    Amends the Property Tax Code. Provides that, in counties with a population of less than 3,000,000, a complaint to affect the assessment of property shall be filed on or before 60 calendar days (instead of 30 calendar days) after the date of publication of the assessment list if the appeal contains an appraisal. Effective immediately.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB0297LRB100 05282 HLH 15293 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Sections 12-10 and 16-55 as follows:
 
6    (35 ILCS 200/12-10)
7    Sec. 12-10. Publication of assessments; counties of less
8than 3,000,000. In counties with less than 3,000,000
9inhabitants, as soon as the chief county assessment officer has
10completed the assessment in the county or in the assessment
11district, he or she shall, in each year of a general
12assessment, publish for the county or assessment district a
13complete list of the assessment, by townships if so organized.
14In years other than years of a general assessment, the chief
15county assessment officer shall publish a list of property for
16which assessments have been added or changed since the
17preceding assessment, together with the amounts of the
18assessments, except that publication of individual assessment
19changes shall not be required if the changes result from
20equalization by the supervisor of assessments under Section
219-210, or Section 10-200, in which case the list shall include
22a general statement indicating that assessments have been
23changed because of the application of an equalization factor

 

 

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1and shall set forth the percentage of increase or decrease
2represented by the factor. The publication shall be made on or
3before December 31 of that year, and shall be printed in some
4public newspaper or newspapers published in the county. In
5every township or assessment district in which there is
6published one or more newspapers of general circulation, the
7list of that township shall be published in one of the
8newspapers.
9    At the top of the list of assessments there shall be a
10notice in substantially the following form printed in type no
11smaller than eleven point:
12
"NOTICE TO TAXPAYERS
13    Median Level of Assessment--(insert here the median level
14of assessment for the assessment district)
15    Your property is to be assessed at the above listed median
16level of assessment for the assessment district. You may check
17the accuracy of your assessment by dividing your assessment by
18the median level of assessment. The resulting value should
19equal the estimated fair cash value of your property. If the
20resulting value is greater than the estimated fair cash value
21of your property, you may be over-assessed. If the resulting
22value is less than the fair cash value of your property, you
23may be under-assessed. You may appeal your assessment to the
24Board of Review."
25    The notice published under this Section shall also include
26the following:

 

 

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1        (1) A statement advising the taxpayer that assessments
2    of property, other than farm land and coal, are required by
3    law to be assessed at 33 1/3% of fair market value.
4        (2) The name, address, phone number, office hours, and,
5    if one exists, the website address of the assessor.
6        (3) A statement advising the taxpayer of the steps to
7    follow if the taxpayer believes the full fair market value
8    of the property is incorrect or believes the assessment is
9    not uniform with other comparable properties in the same
10    neighborhood. The statement shall also (i) advise all
11    taxpayers to contact the township assessor's office, in
12    those counties under township organization, first to
13    review the assessment, (ii) advise all taxpayers to file an
14    appeal with the board of review if not satisfied with the
15    assessor review, and (iii) give the phone number to call
16    for a copy of the board of review rules; if the Board of
17    Review maintains a web site, the notice must also include
18    the address of the website where the Board of Review rules
19    can be viewed.
20        (4) A statement advising the taxpayer that there is a
21    deadline date for filing an appeal with the board of review
22    and indicating that deadline date (60 days following the
23    scheduled publication date if the appeal contains a land
24    appraisal prepared by a licensed real estate appraiser or
25    30 days following the scheduled publication date in other
26    cases).

 

 

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1        (5) A brief explanation of the relationship between the
2    assessment and the tax bill.
3        (6) In bold type, a notice of possible eligibility for
4    the various homestead exemptions as provided in Section
5    15-165 through Section 15-175 and Section 15-180.
6    The newspaper shall furnish to the local assessment
7officers as many copies of the paper containing the assessment
8list as they may require.
9(Source: P.A. 97-146, eff. 7-14-11.)
 
10    (35 ILCS 200/16-55)
11    Sec. 16-55. Complaints.
12    (a) On written complaint that any property is overassessed
13or underassessed, the board shall review the assessment, and
14correct it, as appears to be just, but in no case shall the
15property be assessed at a higher percentage of fair cash value
16than other property in the assessment district prior to
17equalization by the board or the Department.
18    (b) The board shall include compulsory sales in reviewing
19and correcting assessments, including, but not limited to,
20those compulsory sales submitted by the complainant, if the
21board determines that those sales reflect the same property
22characteristics and condition as those originally used to make
23the assessment. The board shall also consider whether the
24compulsory sale would otherwise be considered an arm's length
25transaction.

 

 

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1    (c) If a complaint is filed by an attorney on behalf of a
2complainant, all notices and correspondence from the board
3relating to the appeal shall be directed to the attorney. The
4board may require proof of the attorney's authority to
5represent the taxpayer. If the attorney fails to provide proof
6of authority within the compliance period granted by the board
7pursuant to subsection (d), the board may dismiss the
8complaint. The Board shall send, electronically or by mail,
9notice of the dismissal to the attorney and complainant.
10    (d) A complaint to affect the assessment for the current
11year shall be filed on or before 30 calendar days after the
12date of publication of the assessment list under Section 12-10,
13except that, if the appeal contains a land appraisal prepared
14by a real estate appraiser who is licensed to do business in
15Illinois under the Real Estate Appraiser Licensing Act of 2002,
16then the complaint shall be filed on or before 60 calendar days
17after the date of publication of the assessment list. Upon
18receipt of a written complaint that is timely filed under this
19Section, the board of review shall docket the complaint. If the
20complaint does not comply with the board of review rules
21adopted under Section 9-5 entitling the complainant to a
22hearing, the board shall send, electronically or by mail,
23notification acknowledging receipt of the complaint. The
24notification must identify which rules have not been complied
25with and provide the complainant with not less than 10 business
26days to bring the complaint into compliance with those rules.

 

 

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1If the complainant complies with the board of review rules
2either upon the initial filing of a complaint or within the
3time as extended by the board of review for compliance, then
4the board of review shall send, electronically or by mail, a
5notice of hearing and the board shall hear the complaint and
6shall issue and send, electronically or by mail, a decision
7upon resolution. Except as otherwise provided in subsection
8(c), if the complainant has not complied with the rules within
9the time as extended by the board of review, the board shall
10nonetheless issue and send a decision. The board of review may
11adopt rules allowing any party to attend and participate in a
12hearing by telephone or electronically.
13    (d-5) Complaints and other written correspondence sent by
14the United States mail shall be considered filed as of the
15postmark date in accordance with Section 1.25 of the Statute on
16Statutes. Complaints and other written correspondence sent by a
17delivery service other than the United States Postal System
18shall be considered as filed as of the date sent as indicated
19by the shipper's tracking label. If allowed by board of review
20rule, complaints and other written correspondence transmitted
21electronically shall be considered filed as of the date
22received.
23    (e) The board may also, at any time before its revision of
24the assessments is completed in every year, increase, reduce or
25otherwise adjust the assessment of any property, making changes
26in the valuation as may be just, and shall have full power over

 

 

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1the assessment of any person and may do anything in regard
2thereto that it may deem necessary to make a just assessment,
3but the property shall not be assessed at a higher percentage
4of fair cash value than the assessed valuation of other
5property in the assessment district prior to equalization by
6the board or the Department.
7    (f) No assessment shall be increased until the person to be
8affected has been notified and given an opportunity to be
9heard, except as provided below.
10    (g) Before making any reduction in assessments of its own
11motion, the board of review shall give notice to the assessor
12or chief county assessment officer who certified the
13assessment, and give the assessor or chief county assessment
14officer an opportunity to be heard thereon.
15    (h) All complaints of errors in assessments of property
16shall be in writing, and shall be filed by the complaining
17party with the board of review, in the number of copies
18required by board of review rule. A copy shall be filed by the
19board of review with the assessor or chief county assessment
20officer who certified the assessment.
21    (i) In all cases where a change in assessed valuation of
22$100,000 or more is sought, the board of review shall also
23serve a copy of the petition on all taxing districts as shown
24on the last available tax bill at least 14 days prior to the
25hearing on the complaint. Service may be by electronic means if
26the taxing district consents to electronic service and provides

 

 

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1the board of review with a valid e-mail address for the purpose
2of receiving service. All taxing districts shall have an
3opportunity to be heard on the complaint. A taxing district
4wishing to intervene shall file a request to intervene with the
5board of review at least five days in advance of a scheduled
6hearing. If board of review rules require the appellant to
7submit evidence in advance of a hearing, then any evidence in
8support of the intervenor's opinion of assessed value must be
9submitted to the board of review and complainant no later than
10five calendar days prior to the hearing. Service shall be made
11as set forth in subsection (d-5), but if board of review rules
12allow complaints and correspondence to be transmitted
13electronically, then the intervenor's evidence shall be
14transmitted electronically.
15    (i-5) If board of review rules require the appellant to
16submit evidence in advance of a hearing, then any evidence to
17support the assessor's opinion of assessed value must be
18submitted to the board of review and the complainant (or, if
19represented by an attorney, to the attorney) no later than five
20calendar days prior to the hearing. Service shall be made as
21set forth in subsection (d-5), but if board of review rules
22allow complaints and correspondence to be transmitted
23electronically, then the assessor's evidence shall be
24transmitted electronically.
25    (j) Complaints shall be classified by townships or taxing
26districts by the clerk of the board of review. All classes of

 

 

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1complaints shall be docketed numerically, each in its own
2class, in the order in which they are presented, in books kept
3for that purpose, which books shall be open to public
4inspection. Complaints shall be considered by townships or
5taxing districts until all complaints have been heard and
6passed upon by the board.
7(Source: P.A. 98-322, eff. 8-12-13; 99-98, eff. 1-1-16; 99-579,
8eff. 7-15-16.)
 
9    Section 99. Effective date. This Act takes effect upon
10becoming law.