103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2232

 

Introduced 2/8/2023, by Rep. Robert "Bob" Rita

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/16-185

    Amends the Property Tax Code. Provides that, upon petition of a party to any case previously decided by the Property Tax Appeal Board, the Board shall reissue its prior decision. Effective immediately.


LRB103 25574 HLH 51923 b

 

 

A BILL FOR

 

HB2232LRB103 25574 HLH 51923 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 16-185 as follows:
 
6    (35 ILCS 200/16-185)
7    Sec. 16-185. Decisions. The Board shall make a decision in
8each appeal or case appealed to it, and the decision shall be
9based upon equity and the weight of evidence and not upon
10constructive fraud, and shall be binding upon appellant and
11officials of government. The extension of taxes on any
12assessment so appealed shall not be delayed by any proceeding
13before the Board, and, in case the assessment is altered by the
14Board, any taxes extended upon the unauthorized assessment or
15part thereof shall be abated, or, if already paid, shall be
16refunded with interest as provided in Section 23-20.
17    The decision or order of the Property Tax Appeal Board in
18any such appeal, shall, within 10 days thereafter, be
19certified at no charge to the appellant and to the proper
20authorities, including the board of review or board of appeals
21whose decision was appealed, the county clerk who extends
22taxes upon the assessment in question, and the county
23collector who collects property taxes upon such assessment.

 

 

HB2232- 2 -LRB103 25574 HLH 51923 b

1Upon petition of a party to any case previously decided by the
2Board, the Board shall reissue its prior decision.
3    The final administrative decision of the Property Tax
4Appeal Board shall be deemed served on a party when a copy of
5the decision is: (1) deposited in the United States Mail, in a
6sealed package, with postage prepaid, addressed to that party
7at the address listed for that party in the pleadings; except
8that, if the party is represented by an attorney, the notice
9shall go to the attorney at the address listed in the
10pleadings; or (2) sent electronically to the party at the
11e-mail addresses provided for that party in the pleadings. The
12Property Tax Appeal Board shall allow each party to designate
13one or more individuals to receive electronic correspondence
14on behalf of that party and shall allow each party to change,
15add, or remove designees selected by that party during the
16course of the proceedings. Decisions and all electronic
17correspondence shall be directed to each individual so
18designated.
19    If the Property Tax Appeal Board renders a decision
20lowering the assessment of a particular parcel after the
21deadline for filing complaints with the board of review or
22board of appeals or after adjournment of the session of the
23board of review or board of appeals at which assessments for
24the subsequent year or years of the same general assessment
25period, as provided in Sections 9-215 through 9-225, are being
26considered, the taxpayer may, within 30 days after the date of

 

 

HB2232- 3 -LRB103 25574 HLH 51923 b

1written notice of the Property Tax Appeal Board's decision,
2appeal the assessment for such subsequent year or years
3directly to the Property Tax Appeal Board.
4    If the Property Tax Appeal Board renders a decision
5lowering the assessment of a particular parcel on which a
6residence occupied by the owner is situated, such reduced
7assessment, subject to equalization, shall remain in effect
8for the remainder of the general assessment period as provided
9in Sections 9-215 through 9-225, unless that parcel is
10subsequently sold in an arm's length transaction establishing
11a fair cash value for the parcel that is different from the
12fair cash value on which the Board's assessment is based, or
13unless the decision of the Property Tax Appeal Board is
14reversed or modified upon review.
15(Source: P.A. 99-626, eff. 7-22-16; 100-216, eff. 8-18-17.)
 
16    Section 99. Effective date. This Act takes effect upon
17becoming law.