103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB4559

 

Introduced 1/31/2024, by Rep. Mark L. Walker

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/12-55

    Amends the Property Tax Code. In provisions concerning notices of increased assessments, provides that the county assessor shall continue to accept appeals from the taxpayer for a period of not less than 30 days (currently, 30 business days) from the date the assessment notice is mailed or the date the notice is published on the assessor's website, whichever is later. Effective immediately.


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A BILL FOR

 

HB4559LRB103 37669 HLH 67796 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 12-55 as follows:
 
6    (35 ILCS 200/12-55)
7    (Text of Section before amendment by P.A. 103-583)
8    Sec. 12-55. Notice requirement if assessment is increased;
9counties of 3,000,000 or more.
10    (a) In counties with 3,000,000 or more inhabitants, a
11revision by the county assessor, except where such revision is
12made on complaint of the owner, shall not increase an
13assessment without notice to the person to whom the most
14recent tax bill was mailed and an opportunity to be heard
15before the assessment is verified. When a notice is mailed by
16the county assessor to the address of a mortgagee, the
17mortgagee, within 7 business days after the mortgagee receives
18the notice, shall forward a copy of the notice to each
19mortgagor of the property referred to in the notice at the last
20known address of each mortgagor as shown on the records of the
21mortgagee. There shall be no liability for the failure of the
22mortgagee to forward the notice to each mortgagor. The
23assessor may provide for the filing of complaints and make

 

 

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1revisions at times other than those dates published under
2Section 14-35. When the county assessor has completed the
3revision and correction and entered the changes and revision
4in the assessment books, an affidavit shall be attached to the
5assessment books in the form required by law, signed by the
6county assessor.
7    (b) In counties with 3,000,000 or more inhabitants, for
8parcels, other than parcels in the class that includes the
9majority of the single-family residential parcels under a
10county ordinance adopted in accordance with Section 4 of
11Article IX of the Illinois Constitution, located in the
12assessment district for which the current assessment year is a
13general assessment year, within 30 days after sending the
14required notices under this Section, the county assessor shall
15file with the board of appeals (until the first Monday in
16December 1998, and the board of review beginning the first
17Monday in December 1998 and thereafter) a list of the parcels
18for which the notices under this Section were sent, showing
19the following information for each such parcel: the parcel
20index number, the township in which the parcel is located, the
21class for the current year, the previous year's final total
22assessed value, the total assessed value proposed by the
23county assessor, and the name of the person to whom the notice
24required under this Section was sent. The list shall be
25available for public inspection at the office of the board
26during the regular office hours of the board. The list shall be

 

 

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1retained by the board for at least 10 years after the date it
2is initially filed by the county assessor.
3    (c) The provisions of subsection (b) of this Section shall
4be applicable beginning with the assessment for the 1997 tax
5year.
6(Source: P.A. 90-4, eff. 3-7-97; 91-751, eff. 6-2-00.)
 
7    (Text of Section after amendment by P.A. 103-583)
8    Sec. 12-55. Notice requirement if assessment is increased;
9counties of 3,000,000 or more.
10    (a) In counties with 3,000,000 or more inhabitants, a
11revision by the county assessor, except where such revision is
12made on complaint of the owner, shall not increase an
13assessment without notice to the person to whom the most
14recent tax bill was mailed and an opportunity to be heard
15before the assessment is verified. The county assessor shall
16continue to accept appeals from the taxpayer for a period of
17not less than 30 business days from the later of the date the
18assessment notice is mailed as provided in this subsection or
19is published on the assessor's website. When a notice is
20mailed by the county assessor to the address of a mortgagee,
21the mortgagee, within 7 business days after the mortgagee
22receives the notice, shall forward a copy of the notice to each
23mortgagor of the property referred to in the notice at the last
24known address of each mortgagor as shown on the records of the
25mortgagee. There shall be no liability for the failure of the

 

 

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1mortgagee to forward the notice to each mortgagor. The
2assessor may provide for the filing of complaints and make
3revisions at times other than those dates published under
4Section 14-35. When the county assessor has completed the
5revision and correction and entered the changes and revision
6in the assessment books, an affidavit shall be attached to the
7assessment books in the form required by law, signed by the
8county assessor.
9    (b) In counties with 3,000,000 or more inhabitants, for
10parcels, other than parcels in the class that includes the
11majority of the single-family residential parcels under a
12county ordinance adopted in accordance with Section 4 of
13Article IX of the Illinois Constitution, located in the
14assessment district for which the current assessment year is a
15general assessment year, within 30 days after sending the
16required notices under this Section, the county assessor shall
17file with the board of appeals (until the first Monday in
18December 1998, and the board of review beginning the first
19Monday in December 1998 and thereafter) a list of the parcels
20for which the notices under this Section were sent, showing
21the following information for each such parcel: the parcel
22index number, the township in which the parcel is located, the
23class for the current year, the previous year's final total
24assessed value, the total assessed value proposed by the
25county assessor, and the name of the person to whom the notice
26required under this Section was sent. The list shall be

 

 

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1available for public inspection at the office of the board
2during the regular office hours of the board. The list shall be
3retained by the board for at least 10 years after the date it
4is initially filed by the county assessor.
5    (c) The provisions of subsection (b) of this Section shall
6be applicable beginning with the assessment for the 1997 tax
7year.
8(Source: P.A. 103-583, eff. 6-1-24.)
 
9    Section 95. No acceleration or delay. Where this Act makes
10changes in a statute that is represented in this Act by text
11that is not yet or no longer in effect (for example, a Section
12represented by multiple versions), the use of that text does
13not accelerate or delay the taking effect of (i) the changes
14made by this Act or (ii) provisions derived from any other
15Public Act.
 
16    Section 99. Effective date. This Act takes effect upon
17becoming law.