100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB2941

 

Introduced , by Rep. Allen Skillicorn

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/12-10

    Amends the Property Tax Code. Provides that the chief county assessment officer shall notify each member of the General Assembly representing a district located in whole or in part within that county that the assessment list has been published. Effective immediately.


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A BILL FOR

 

HB2941LRB100 10215 HLH 20397 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
5Section 12-10 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 (30 days following the
23    scheduled publication date).
24        (5) A brief explanation of the relationship between the
25    assessment and the tax bill.
26        (6) In bold type, a notice of possible eligibility for

 

 

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1    the various homestead exemptions as provided in Section
2    15-165 through Section 15-175 and Section 15-180.
3    The newspaper shall furnish to the local assessment
4officers as many copies of the paper containing the assessment
5list as they may require.
6    As soon as possible after the assessment list is published,
7the chief county assessment officer shall notify each member of
8the General Assembly representing a district located in whole
9or in part within that county that the list has been published.
10(Source: P.A. 97-146, eff. 7-14-11.)
 
11    Section 99. Effective date. This Act takes effect upon
12becoming law.