Illinois General Assembly - Full Text of HB3526
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Full Text of HB3526  102nd General Assembly

HB3526 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB3526

 

Introduced 2/22/2021, by Rep. Michael J. Zalewski

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 105/5.935 new
35 ILCS 200/16-180

    Amends the State Finance Act. Creates the Property Tax Appeal Board Supplemental Fund. Amends the Property Tax Code. Provides that the Property Tax Appeal Board Supplemental Fund is created as a special fund in the State treasury. Provides that all filing fees collected by the Board in accordance with the Section shall be deposited into the Property Tax Appeal Board Supplemental Fund. Provides that all moneys in the Property Tax Appeal Board Supplemental Fund shall be appropriated to the Board, on an annual basis, to be used in enhancing the Board's operations, including, but not limited to, information technology initiatives, personnel, and office equipment for increasing the Board's efficiency in rendering final administrative decisions in a timely fashion.


LRB102 15010 HLH 20365 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB3526LRB102 15010 HLH 20365 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 State Finance Act is amended by adding
5Section 5.935 as follows:
 
6    (30 ILCS 105/5.935 new)
7    Sec. 5.935. The Property Tax Appeal Board Supplemental
8Fund.
 
9    Section 10. The Property Tax Code is amended by changing
10Section 16-180 as follows:
 
11    (35 ILCS 200/16-180)
12    Sec. 16-180. Procedure for determination of correct
13assessment and filing fees.
14    (a) The Property Tax Appeal Board shall establish by rules
15an informal procedure for the determination of the correct
16assessment of property which is the subject of an appeal. The
17procedure, to the extent that the Board considers practicable,
18shall eliminate formal rules of pleading, practice and
19evidence, and except for any reasonable filing fee determined
20by the Board, may provide that costs shall be in the discretion
21of the Board. A copy of the appellant's petition shall be

 

 

HB3526- 2 -LRB102 15010 HLH 20365 b

1mailed or sent by electronic means by the clerk of the Property
2Tax Appeal Board to the board of review whose decision is being
3appealed. In all cases where a change in assessed valuation of
4$100,000 or more is sought, the board of review shall serve a
5copy of the petition on all taxing districts as shown on the
6last available tax bill. The chairman of the Property Tax
7Appeal Board shall provide for the speedy hearing of all such
8appeals. Each appeal shall be limited to the grounds listed in
9the petition filed with the Property Tax Appeal Board. All
10appeals shall be considered de novo and the Property Tax
11Appeal Board shall not be limited to the evidence presented to
12the board of review of the county. A party participating in the
13hearing before the Property Tax Appeal Board is entitled to
14introduce evidence that is otherwise proper and admissible
15without regard to whether that evidence has previously been
16introduced at a hearing before the board of review of the
17county. Where no complaint has been made to the board of review
18of the county where the property is located and the appeal is
19based solely on the effect of an equalizing factor assigned to
20all property or to a class of property by the board of review,
21the Property Tax Appeal Board shall not grant a reduction in
22assessment greater than the amount that was added as the
23result of the equalizing factor.
24    The provisions added to this Section by this amendatory
25Act of the 93rd General Assembly shall be construed as
26declaratory of existing law and not as a new enactment.

 

 

HB3526- 3 -LRB102 15010 HLH 20365 b

1    (b) The Property Tax Appeal Board Supplemental Fund is
2created as a special fund in the State treasury. All filing
3fees collected by the Board in accordance with this Section
4shall be deposited into the Property Tax Appeal Board
5Supplemental Fund. All moneys in the Property Tax Appeal Board
6Supplemental Fund shall be appropriated to the Board, on an
7annual basis, to be used in enhancing the Board's operations,
8including, but not limited to, information technology
9initiatives, personnel, and office equipment for increasing
10the Board's efficiency in rendering final administrative
11decisions in a timely fashion.
12(Source: P.A. 99-626, eff. 7-22-16.)