97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB0009

 

Introduced 1/12/2011, by Rep. Jim Sacia

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/12-10
35 ILCS 200/12-15
35 ILCS 200/12-25
35 ILCS 200/12-33 new

    Amends the Property Tax Code. Provides that, in addition to or instead of publishing any property tax assessment in a newspaper, a county of less than 3,000,000 may publish the assessment on its Internet website. Sets forth requirements for the Internet publication.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB0009LRB097 00226 HLH 40241 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
5Sections 12-10, 12-15, 12-20, and 12-25, and by adding Section
612-33 as follows:
 
7    (35 ILCS 200/12-10)
8    Sec. 12-10. Publication of assessments; counties of less
9than 3,000,000. In counties with less than 3,000,000
10inhabitants, as soon as the chief county assessment officer has
11completed the assessment in the county or in the assessment
12district, he or she shall, in each year of a general
13assessment, publish for the county or assessment district a
14complete list of the assessment, by townships if so organized.
15In years other than years of a general assessment, the chief
16county assessment officer shall publish a list of property for
17which assessments have been added or changed since the
18preceding assessment, together with the amounts of the
19assessments, except that publication of individual assessment
20changes shall not be required if the changes result from
21equalization by the supervisor of assessments under Section
229-210, or Section 10-200, in which case the list shall include
23a general statement indicating that assessments have been

 

 

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1changed because of the application of an equalization factor
2and shall set forth the percentage of increase or decrease
3represented by the factor. The publication shall be made on or
4before December 31 of that year, and shall be: (i) published on
5the county's Internet website as set forth under Section 12-33;
6or (ii) printed in some public newspaper or newspapers
7published in the county. In every township or assessment
8district in which there is published one or more newspapers of
9general circulation, the list of that township shall be
10published in one of the newspapers.
11    At the top of the list of assessments there shall be a
12notice in substantially the following form printed in type no
13smaller than eleven point:
14
"NOTICE TO TAXPAYERS
15    Median Level of Assessment--(insert here the median level
16of assessment for the assessment district)
17    Your property is to be assessed at the above listed median
18level of assessment for the assessment district. You may check
19the accuracy of your assessment by dividing your assessment by
20the median level of assessment. The resulting value should
21equal the estimated fair cash value of your property. If the
22resulting value is greater than the estimated fair cash value
23of your property, you may be over-assessed. If the resulting
24value is less than the fair cash value of your property, you
25may be under-assessed. You may appeal your assessment to the
26Board of Review."

 

 

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1    The newspaper shall furnish to the local assessment
2officers as many copies of the paper containing the assessment
3list as they may require.
4(Source: P.A. 86-415; 86-1481; 87-1189; 88-455.)
 
5    (35 ILCS 200/12-15)
6    Sec. 12-15. Publication fee - Counties of less than
73,000,000. The newspaper shall be paid a fee for publishing the
8assessment list according to the following schedule:
9    (a) For a parcel listing including the name of the property
10owner, a property index number and the total assessment, 80¢
11per parcel;
12    (b) For a parcel listing including the name of the property
13owner, a property index number, the assessed value of
14improvements and the total assessment, $1.20 per parcel;
15    (c) For a parcel listing including the name of the property
16owner, a legal description of the property and the total
17assessment, $1.20 per parcel;
18    (d) For a parcel listing including the name of the property
19owner, a property index number, a legal description and the
20total assessment, $1.60 per parcel;
21    (e) For a parcel listing including the name of the property
22owner, a legal description, the assessed value of improvements
23and the total assessment, $1.60 per parcel;
24    (f) For a parcel listing including the name of the property
25owner, a property index number, a legal description, the

 

 

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1assessed value of improvements and the total assessment, $2.00
2per parcel; and
3    (g) For the preamble, headings, and any other explanatory
4matter either required by law, or requested by the supervisor
5of assessments, to be published, the newspaper's published rate
6for such advertising.
7    (h) For a notice of Internet publishing under Section
812-33, the newspaper's published rate for similar advertising.
9(Source: P.A. 86-415; 86-1481; 87-1189; 88-455.)
 
10    (35 ILCS 200/12-25)
11    Sec. 12-25. Contents of assessment list publication;
12payment. In all counties, the expense of printing the notice of
13Internet publishing and of the printing and publication of
14assessment lists shall be paid out of the county treasury. The
15publication of the assessments shall include the name of the
16owner or of the person who last paid the taxes on each
17property, and the total amount of its assessment and how much
18of the assessment is attributable to the improvements on the
19property. When any property so assessed is susceptible of
20description or identification by street name and street or
21house number, or by a property index number, the publication of
22the street name and street or house number, or property index
23number shall constitute a sufficient description of the
24property for the purposes of publication required by this Code.
25(Source: Laws 1939, p. 886; P.A. 88-455.)
 

 

 

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1    (35 ILCS 200/12-33 new)
2    Sec. 12-33. Internet publication of assessments.
3    (a) In addition to or instead of publishing any assessment
4under this Division in a newspaper, the chief county assessment
5officer may publish the assessment on the county's Internet
6website. The form of the Internet publication must be in
7substantially the same form as otherwise required under this
8Division.
9    (b) If a county publishes an assessment on the Internet, it
10must publish a notice of the Internet publication in some
11public newspaper or newspapers published in the county. In
12every township or assessment district in which there is
13published one or more newspapers of general circulation, the
14notice of the Internet publication shall be published in one of
15the newspapers. The notice shall be in substantially the
16following form printed in type no smaller than eleven point:
17
NOTICE TO TAXPAYERS
18        The assessment for (the assessment district) may be
19    viewed online at the (the county's) Internet website at
20    (website address).
21        Median Level of Assessment--(insert here the median
22    level of assessment for the assessment district).
23        Your property is to be assessed at the above listed
24    median level of assessment for the assessment district. You
25    may check the accuracy of your assessment by dividing your

 

 

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1    assessment by the median level of assessment. The resulting
2    value should equal the estimated fair cash value of your
3    property. If the resulting value is greater than the
4    estimated fair cash value of your property, you may be
5    over-assessed. If the resulting value is less than the fair
6    cash value of your property, you may be under-assessed. You
7    may appeal your assessment to the Board of Review.