Rep. Sheri Jesiel

Filed: 4/21/2017

 

 


 

 


 
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1
AMENDMENT TO HOUSE BILL 1878

2    AMENDMENT NO. ______. Amend House Bill 1878 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Section 9-160 as follows:
 
6    (35 ILCS 200/9-160)
7    Sec. 9-160. Valuation in years other than general
8assessment years. On or before June 1 in each year other than
9the general assessment year, in all counties with less than
103,000,000 inhabitants, and as soon as he or she reasonably can
11in counties with 3,000,000 or more inhabitants, the assessor
12shall list and assess all property which becomes taxable and
13which is not upon the general assessment, and also make and
14return a list of all new or added buildings, structures or
15other improvements of any kind, the value of which had not been
16previously added to or included in the valuation of the

 

 

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1property on which such improvements have been made, specifying
2the property on which each of the improvements has been made,
3the kind of improvement and the value which, in his or her
4opinion, has been added to the property by the improvements.
5The assessment shall also include or exclude, on a
6proportionate basis in accordance with the provisions of
7Section 9-180, all new or added buildings, structures or other
8improvements, the value of which was not included in the
9valuation of the property for that year, and all improvements
10which were destroyed or removed. In case of the destruction or
11injury by fire, flood, cyclone, storm or otherwise, or removal
12of any structures of any kind, or of the destruction of or any
13injury to orchard timber, ornamental trees or groves, the value
14of which has been included in any former valuation of the
15property, the assessor shall determine as near as practicable
16how much the value of the property has been diminished, and
17make return thereof.
18    Beginning January 1, 1996, the authority within a unit of
19local government that is responsible for issuing building or
20occupancy permits shall notify the chief county assessment
21officer, by December 31 of the assessment year, when a full or
22partial occupancy permit has been issued for a parcel of real
23property. The chief county assessment officer shall include in
24the assessment of the property for the current year the
25proportionate value of new or added improvements on that
26property from the date the occupancy permit was issued or from

 

 

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1the date the new or added improvement was inhabitable and fit
2for occupancy or for intended customary use until December 31
3of that year. If the chief county assessment officer has
4already certified the books for the year, the board of review
5or interim board of review shall assess the new or added
6improvements on a proportionate basis for the year in which the
7occupancy permit was issued or the new or added improvement was
8inhabitable and fit for occupancy or for intended customary
9use. The proportionate value of the new or added improvements
10may be assessed by the board of review or interim board of
11review as omitted property pursuant to Sections 9-265, 9-270,
1216-50 and 16-140 in a subsequent year on a proportionate basis
13for the year in which the occupancy permit was issued or the
14new or added improvement was inhabitable and fit for occupancy
15or for intended customary use if it was not assessed in that
16year.
17    Nothing in this Section shall be construed to prohibit
18valuation changes in accordance with the provisions of this
19Code, including, but not limited to, Sections 9-75 and 9-205.
20(Source: P.A. 91-486, eff. 1-1-00.)
 
21    Section 99. Effective date. This Act takes effect upon
22becoming law.".