SB2744 EngrossedLRB100 17584 RJF 32754 b

1    AN ACT concerning government.
 
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 2-45, 3-5, 8-35, 11-25, 11-155, 11-160, 11-165, 17-20,
6and 17-40 as follows:
 
7    (35 ILCS 200/2-45)
8    Sec. 2-45. Selection and eligibility of township and
9multi-township assessors.
10    (a) In all counties under township organization, township
11or multi-township assessors shall be qualified as required by
12subsections (b) through (d) of this Section and shall be
13elected as provided in this Code. Township or multi-township
14assessors shall enter upon their duties on January 1 following
15their election, and perform the duties of the office for 4
16years.
17    (b) Beginning December 1, 1996, in any township or
18multi-township assessment district not subject to the
19requirements of subsections (c) or (d) of this Section, no
20person is eligible to file nomination papers or participate as
21a candidate in any caucus or primary or general election for,
22or be appointed to fill vacancies in, the office of township or
23multi-township assessor, unless he or she (i) has successfully

 

 

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1completed an introductory course in assessment practices that
2is approved by the Department; or (ii) possesses at least one
3of the qualifications listed in paragraphs (1) through (6) of
4subsection (c) of this Section. The candidate cannot file
5nominating papers or participate as a candidate unless a copy
6of the certificate of his or her qualifications from the
7Department is filed with the township clerk, board of election
8commissioners, or other appropriate authority as required by
9the Election Code. The candidate cannot be appointed to fill a
10vacancy until he or she has filed a copy of the certificate of
11his or her qualifications from the Department with the
12appointing authority.
13    (c) Beginning December 1, 1996, in a township or
14multi-township assessment district with $25,000,000 or more of
15non-farm equalized assessed value or $1,000,000 or more in
16commercial and industrial equalized assessed value, no person
17is eligible to file nomination papers or participate as a
18candidate in any caucus or primary or general election for, or
19be appointed to fill vacancies in, the office of township or
20multi-township assessor, unless he or she possesses at least
21one of the qualifications listed in paragraphs (1) through (6)
22of this subsection (c).
23        (1) a currently active Certified Illinois Assessing
24    Officer designation certificate from the Illinois Property
25    Assessment Institute with current additional 30 class
26    hours as required for additional compensation under

 

 

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1    Section 4-10;
2        (2) (blank); (A) A Certified Illinois Assessing
3    Officer certificate from the Illinois Property Assessment
4    Institute with a minimum of 300 additional hours of
5    successfully completed courses approved by the Department,
6    if at least 150 of the course hours required a written
7    examination; and
8        (B) within the 4 years preceding the election,
9    successful completion of at least 15 class hours of
10    additional training in courses that must be approved by the
11    Department, including but not limited to, assessment,
12    appraisal, or computer courses, and that may be offered by
13    accredited universities, colleges, or community colleges;
14        (3) a Certified Assessment Evaluator designation from
15    the International Association of Assessing Officers;
16        (4) a currently active MAI, SREA, SRPA, SRA, or RM
17    designation certification as a Member of the Appraisal
18    Institute, Senior Real Estate Analyst, or Senior Real
19    Property Appraiser from the Appraisal Institute or its
20    predecessor organization;
21        (5) a currently active professional designation by any
22    other appraisal or assessing association approved by the
23    Department; or
24        (6) (blank). if the person has served as a township or
25    multi-township assessor for 12 years or more, a Certified
26    Illinois Assessing Official certificate from the Illinois

 

 

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1    Property Assessment Institute with a minimum of 360
2    additional hours of successfully completed courses
3    approved by the Department, if at least 180 of the course
4    hours required a written examination.
5    The candidate cannot file nominating papers or participate
6as a candidate unless a copy of the certificate of his or her
7qualifications from the Department is filed with the township
8clerk, board of election commissioners, or other appropriate
9authority as required by the Election Code. The candidate
10cannot be appointed to fill a vacancy until he or she has filed
11a copy of the certificate of his or her qualifications with the
12appointing authority.
13    (d) Beginning December 1, 2000, in a township or
14multi-township assessment district with more than $10,000,000
15and less than $25,000,000 of non-farm equalized assessed value
16and less than $1,000,000 in commercial and industrial equalized
17assessed value, no person who has previously been elected as
18township or multi-township assessor in any such township or
19multi-township assessment district is eligible to file
20nomination papers or participate as a candidate in any caucus
21or primary or general election for the office of township or
22multi-township assessor, unless he or she possesses at least
23one of the qualifications listed in paragraphs (1) through (6)
24of subsection (c) of this Section. The candidate cannot file
25nominating papers or participate as a candidate unless a copy
26of the certificate of his or her qualifications from the

 

 

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1Department is filed with the township clerk, board of election
2commissioners, or other appropriate authority as required by
3the Election Code.
4    (e) If any person files nominating papers for candidacy for
5the office of township or multi-township assessor without also
6filing a copy of the certificate of his or her qualifications
7from the Department as required by this Section, the clerk of
8the township, the board of election commissioners, or other
9appropriate authority as required by the Election Code shall
10refuse to certify the name of the person as a candidate to the
11proper election officials.
12    If no candidate for election meets the above qualifications
13there shall be no election and the town board of trustees or
14multi-township board of trustees shall appoint or contract with
15a person under Section 2-60.
16    As used in this Section only, "non-farm equalized assessed
17value" means the total equalized assessed value in the township
18or multi-township assessment district as reported to the
19Department under Section 18-225 after removal of homestead
20exemptions, and after removal of the equalized assessed value
21reported as farm or minerals to the Department under Section
2218-225.
23    For purposes of this Section only, "file nomination papers"
24also includes having nomination papers filed on behalf of the
25candidate by another person.
26(Source: P.A. 93-188, eff. 7-11-03.)
 

 

 

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1    (35 ILCS 200/3-5)
2    Sec. 3-5. Supervisor of assessments. In counties with less
3than 3,000,000 inhabitants and in which no county assessor has
4been elected under Section 3-45, there shall be a county
5supervisor of assessments, either appointed as provided in this
6Section, or elected.
7    In counties with less than 3,000,000 inhabitants and not
8having an elected county assessor or an elected supervisor of
9assessments, the office of supervisor of assessments shall be
10filled by appointment by the presiding officer of the county
11board with the advice and consent of the county board.
12    To be eligible for appointment or to be eligible to file
13nomination papers or participate as a candidate in any primary
14or general election for, or be elected to, the office of
15supervisor of assessments, or to enter upon the duties of the
16office, a person must possess one of the following
17qualifications as certified by the Department individual to the
18county clerk:
19        (1) A currently active Certified Illinois Assessing
20    Official designation certificate from the Illinois
21    Property Assessment Institute, plus the additional
22    training required for additional compensation under
23    Section 4-10.
24        (2) A currently active Certified Assessment Evaluator
25    certificate from the International Association of

 

 

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1    Assessing Officers.
2        (3) A currently active MAI, SREA, SRPA, SRA, or RM
3    designation Member of the Appraisal Institute (MAI),
4    Residential Member (RM), Senior Real Estate Analyst
5    (SREA), Senior Real Property Analyst (SRPA) or Senior
6    Residential Analyst (SRA) certificate from the Appraisal
7    Institute or its predecessor organizations.
8        (4) (Blank). If the person has served as a supervisor
9    of assessments for 12 years or more, a Certified Illinois
10    Assessing Official certificate from the Illinois Property
11    Assessment Institute with a minimum of 360 additional hours
12    of successfully completed courses approved by the
13    Department if at least 180 of the course hours required a
14    written examination.
15    In addition, a person must have had at least 2 years'
16experience in the field of property sales, assessments, finance
17or appraisals and must have passed an examination conducted by
18the Department to determine his or her competence to hold the
19office. The examination may be conducted by the Department at a
20convenient location in the county or region. Notice of the time
21and place shall be given by publication in a newspaper of
22general circulation in the counties and on the Department's
23official website, at least one week prior to the exam. The
24Department shall certify to the county board a list of the
25names and scores of persons who pass the examination. The
26Department may provide by rule the maximum time that the name

 

 

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1of a person who has passed the examination will be included on
2a list of persons eligible for appointment or election. The
3term of office shall be 4 years from the date of appointment
4and until a successor is appointed and qualified.
5(Source: P.A. 92-667, eff. 7-16-02.)
 
6    (35 ILCS 200/8-35)
7    Sec. 8-35. Notification requirements; procedure on
8protest.
9    (a) Assessments made by the Department. Upon completion of
10its original assessments, the Department shall publish a
11complete list of the assessments on the Department's official
12website and in the State "official newspaper." Any person
13feeling aggrieved by any such assessment may, within 10 days of
14the date of publication of the list, apply to the Department
15for a review and correction of that assessment. Upon review of
16the assessment, the Department shall make any correction as it
17considers just.
18    If review of an assessment has been made and notice has
19been given of the Department's decision, any party to the
20proceeding who feels aggrieved by the decision, may file an
21application for hearing. The application shall be in writing
22and shall be filed with the Department within 20 days after
23notice of the decision has been given by certified mail.
24Petitions for hearing shall state concisely the mistakes
25alleged to have been made or the new evidence to be presented.

 

 

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1    No action for the judicial review of any assessment
2decision of the Department shall be allowed unless the party
3commencing such action has filed an application for a hearing
4and the Department has acted upon the application.
5    The extension of taxes on an assessment shall not be
6delayed by any proceeding under this Section. In cases where
7the assessment is revised, the taxes extended upon the
8assessment, or that part of the taxes as may be appropriate,
9shall be abated or, if already paid, refunded.
10    (b) Exemption decisions made by the Department. Notice of
11each exemption decision made by the Department under Section
1215-25, 16-70, or 16-130 shall be given by certified mail to the
13applicant for exemption.
14    If an exemption decision has been made by the Department
15and notice has been given of the Department's decision, any
16party to the proceeding who feels aggrieved by the decision may
17file an application for hearing. The application shall be in
18writing and shall be filed with the Department within 60 days
19after notice of the decision has been given by certified mail.
20Petitions for hearing shall state concisely the mistakes
21alleged to have been made or the new evidence to be presented.
22    If a petition for hearing is filed, the Department shall
23reconsider the exemption decision and shall grant any party to
24the proceeding a hearing. As soon as practical after the
25reconsideration and hearing, the Department shall issue a
26notice of decision by mailing the notice by certified mail. The

 

 

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1notice shall set forth the Department's findings of fact and
2the basis of the decision.
3    Within 30 days after the mailing of a notice of decision,
4any party to the proceeding may file with the Director a
5written request for rehearing in such form as the Department
6may by rule prescribe, setting forth the grounds on which
7rehearing is requested. If rehearing or Departmental review is
8granted, as soon as practical after the rehearing or
9Departmental review has been held, the Department shall issue a
10revised decision to the party or the party's legal
11representative as a result of the rehearing. The action of the
12Department on a petition for hearing shall become final the
13later of (i) 30 days after issuance of a notice of decision, if
14no request for rehearing is made, or (ii) if a timely request
15for rehearing is made, upon the issuance of the denial of the
16request or the issuance of a notice of final decision.
17    No action for the judicial review of any exemption decision
18of the Department shall be allowed unless the party commencing
19the action has filed an application for a hearing and the
20Department has acted upon the application.
21    The extension of taxes on an assessment shall not be
22delayed by any proceeding under this Section. In cases when the
23exemption is granted, in whole or in part, the taxes extended
24upon the assessment, or that part of the taxes as may be
25appropriate, shall be abated or, if already paid, refunded.
26(Source: P.A. 92-658, eff. 7-16-02.)
 

 

 

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1    (35 ILCS 200/11-25)
2    Sec. 11-25. Certification procedure. Application for a
3pollution control facility certificate shall be filed with the
4Pollution Control Board in a manner and form prescribed in
5regulations issued by that board. The application shall contain
6appropriate and available descriptive information concerning
7anything claimed to be entitled in whole or in part to tax
8treatment as a pollution control facility. If it is found that
9the claimed facility or relevant portion thereof is a pollution
10control facility as defined in Section 11-10, the Pollution
11Control Board, acting through its Chairman or his or her
12specifically authorized delegate, shall enter a finding and
13issue a certificate to that effect. The certificate shall
14require tax treatment as a pollution control facility, but only
15for the portion certified if only a portion is certified. The
16effective date of a certificate shall be the date of
17recommendation by the Illinois Environmental Protection Agency
18to the Illinois Pollution Control Board application for the
19certificate or the date of the construction of the facility,
20whichever is later.
21(Source: P.A. 100-201, eff. 8-18-17.)
 
22    (35 ILCS 200/11-155)
23    Sec. 11-155. Certification and assessment authority. For
24assessment tax purposes, a qualifying water treatment facility

 

 

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1shall be certified as such by the Director of Natural Resources
2and shall be assessed by the Department of Revenue. If an
3application is approved and a certification is issued following
4the procedure contained in Section 11-160, the property shall
5be assessed as a qualifying water treatment facility by the
6Department of Revenue.
7(Source: P.A. 92-278, eff. 1-1-02.)
 
8    (35 ILCS 200/11-160)
9    Sec. 11-160. Approval procedure. Application for approval
10as a qualifying water treatment facility shall be filed with
11the Department of Revenue Natural Resources in the manner and
12form prescribed by the Department of Revenue Director of
13National Resources. The application shall contain appropriate
14and available descriptive information concerning anything
15claimed to be entitled to assessment tax treatment as defined
16in this Division 4. If it is found that the facility meets the
17definition, the Director of Revenue Natural Resources, or his
18or her duly authorized designee, shall enter a finding and
19issue a certificate that requires assessment tax treatment as a
20qualifying water treatment facility. The effective date of a
21certificate shall be on January 1 preceding the date of
22certification or preceding the date construction or
23installation of the facility commences, whichever is later.
24(Source: P.A. 92-278, eff. 1-1-02.)
 

 

 

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1    (35 ILCS 200/11-165)
2    Sec. 11-165. Judicial review; qualifying water treatment
3facilities. Any applicant or holder aggrieved by the issuance,
4refusal to issue, denial, revocation, modification, or
5restriction of a qualifying water treatment facility
6certificate may appeal the finding and order of the Department
7of Revenue (or the Department of Natural Resources, if
8applicable) under the Administrative Review Law.
9(Source: P.A. 92-278, eff. 1-1-02.)
 
10    (35 ILCS 200/17-20)
11    Sec. 17-20. Hearing on tentative equalization factor. The
12Department shall, after publishing its tentative equalization
13factor and giving notice of hearing to the public in a
14newspaper of general circulation in the county and on the
15Department's official website, hold a hearing on its estimate
16not less than 10 days nor more than 30 days from the date of the
17publication. The notice shall state the date and time of the
18hearing, which shall be held in either Chicago or Springfield,
19the basis for the estimate of the Department, and further
20information as the Department may prescribe. The Department
21shall, after giving a hearing to all interested parties and
22opportunity for submitting testimony and evidence in support of
23or adverse to the estimate as the Department considers
24requisite, either confirm or revise the estimate so as to
25correctly represent the considered judgment of the Department

 

 

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1respecting the estimated percentage to be added to or deducted
2from the aggregate assessment of all locally assessed property
3in the county except property assessed under Sections 10-110
4through 10-140 or 10-170 through 10-200. Within 30 days after
5the conclusion of the hearing the Department shall mail to the
6County Clerk, by certified mail, its determination with respect
7to such estimated percentage to be added to or deducted from
8the aggregate assessment.
9(Source: P.A. 91-555, eff. 1-1-00.)
 
10    (35 ILCS 200/17-40)
11    Sec. 17-40. Publication of final equalization factor. The
12Department shall publish in each county and on the Department's
13official website the percentage and equalization factor
14certified to each county clerk under Section 17-30. If the
15percentage differs from the percentage derived from the initial
16estimate certified under Section 17-15, a statement as to the
17basis for the final percentage shall also be published. The
18Department shall provide the statement to any member of the
19public upon request.
20(Source: P.A. 79-703; 88-455.)