Illinois General Assembly - Full Text of HB1287
Illinois General Assembly

  Bills & Resolutions  
  Compiled Statutes  
  Public Acts  
  Legislative Reports  
  IL Constitution  
  Legislative Guide  
  Legislative Glossary  

 Search By Number
 (example: HB0001)
Search Tips

Search By Keyword

Full Text of HB1287  103rd General Assembly




State of Illinois
2023 and 2024


Introduced 1/31/2023, by Rep. William "Will" Davis


35 ILCS 200/9-285 new

    Amends the Property Tax Code. Provides that owners of income-producing properties shall file physical descriptions of their properties with the chief county assessor in the form and format determined by the chief county assessor. Effective immediately.

LRB103 05701 HLH 50720 b





HB1287LRB103 05701 HLH 50720 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 adding
5Section 9-285 as follows:
6    (35 ILCS 200/9-285 new)
7    Sec. 9-285. Real property descriptions.
8    (a) This Section applies to all counties with 3,000,000 or
9more inhabitants and to all counties in which the county board
10provides, by ordinance or resolution, that owners of
11income-producing properties must comply with subsection (b).
12    (b) Owners of income-producing properties shall file
13physical descriptions of their properties with the chief
14county assessor, in the form and format determined by the
15chief county assessor, within 120 days after:
16        (1) the effective date of this amendatory Act of the
17    103rd General Assembly, for counties with 3,000,000 or
18    more inhabitants; or
19        (2) the effective date of the ordinance or resolution
20    adopted by the county board under subsection (a), for any
21    other counties to which this Section applies.
22    After making the initial filing under subsection (b), a
23property owner shall also update the filing within 120 days



HB1287- 2 -LRB103 05701 HLH 50720 b

1after any material change in the physical description.
2    (c) If the owner fails to submit the required physical
3description or fails to adequately explain why no submission
4is required, the owner shall pay a penalty to the chief county
5assessment officer of up to 0.025% of the prior year's market
6value, as indicated by the most recent certified assessed
7value for the property at issue, but in no case shall the owner
8be required to pay more than a maximum penalty of $1,000 per
9property. The chief county assessment officer shall review all
10submissions and determine whether the owner provided
11sufficient evidence that he or she was not required to report a
12property description or that the submission complies based on
13available documentation.
14    If a party is dissatisfied with a decision of the chief
15county assessment officer, the party may request review of
16that decision. Upon such a request, at least 30 days' notice
17shall be provided to the party of a hearing to be conducted by
18a hearing officer designated by the chief county assessment
19officer. If a party is dissatisfied with a hearing officer's
20decision, the party may appeal that decision to the circuit
21court of the county in which the property is located as a final
22administrative decision under the Administrative Review Law.
23If a party is unsuccessful at hearing, the penalty imposed
24under this Section shall bear interest at 0.05% per month
25thereafter, beginning 21 days after the date of the decision
26or 21 days after the date of the issuance of a final decision



HB1287- 3 -LRB103 05701 HLH 50720 b

1on administrative review.
2    (d) Definitions. As used in this Section:
3    "Income-producing property" means property that is not
4owner-occupied, as defined in this Section, and that is owned
5for the purpose of generating income from the property itself,
6regardless of whether the property actually generates income
7in a particular year. "Income-producing property" does not
9        (1) property with a market value of $500,000 or less
10    in the most recent assessment year for which an assessment
11    is certified exclusive of any adjustments to assessed
12    value by a board of review, the Property Tax Appeal Board,
13    or the circuit court;
14        (2) residential property containing 6 or fewer
15    dwelling units;
16        (3) property assessed under Article 10 of this Code
17    and stadiums that are not qualified property under Section
18    10-215 that have a seating capacity of 20,000 or more and
19    host major professional sporting events;
20        (4) property that is assessed by the Department under
21    Article 11 of this Code;
22        (5) property that is owned or leased by a hospital
23    licensed under the Hospital Licensing Act or operated
24    under the University of Illinois Hospital Act, including
25    any hospital affiliate that directly or indirectly
26    controls, is controlled by, or is under common control



HB1287- 4 -LRB103 05701 HLH 50720 b

1    with a hospital; or
2        (6) property that is owned or leased by a facility
3    licensed under the Nursing Home Care Act that is an
4    intermediate or skilled facility.
5    "Net rentable area" means the square footage of an
6improvement that may be leased or rented to tenants, excluding
7common areas such as elevators, stairways, and atriums.
8    "Owner-occupied" means real property that is used or
9occupied exclusively by a record owner or related entity, or
10real property having 80% or more of its net rentable area
11occupied or held for future use by the record owner of the
12property or a related person or entity as described in
13subsection (b) of Section 267 of the Internal Revenue Code. If
14more than 20% of the net rentable area of a property is subject
15to an existing lease or is subject to a short-term rental by an
16unrelated entity, the property is not considered
17owner-occupied for purposes of this Section.
18    "Physical description" means the land size and, for each
19individual development on the parcel, information about the
20construction type, year built, total development size,
21electrical supply capacity in megawatts, cooling and heating
22system capacity, floor load bearing capacity, number of
23buildings, number of stories in each building, and parking
25    For multi-family residential properties of 6 or more
26units, "physical description" also includes the size and use



HB1287- 5 -LRB103 05701 HLH 50720 b

1of the basement area, the number of studio, 1-bedroom,
22-bedroom, 3-bedroom, and larger units; the pool area (if
3any); the exercise area (if any); lower level uses; and the
4number of units, if any, that are enrolled in any
5government-administered affordable housing program.
6    For office properties, "physical description" also
7includes the net rentable area, the size and use of the
8basement area, lower level uses, ceiling height, whether or
9not each unit is used for medical services, and whether or not
10buildings on the property share a central plant.
11    For retail properties, "physical description" also
12includes the net rentable area, the size and uses of the
13basement area, the size and use of lower levels, the ceiling
14height, and the total customer capacity.
15    For industrial properties, "physical description" also
16includes the size and location of office area or areas,
17ceiling height, the size and location of docks, the number and
18size of loading bay doors, and the primary tenant or business
20    For hospitality properties, "physical description" also
21includes the size of any conference area, the size and use of
22the basement area, the room count, the suite count, the size
23and location of lounge areas, the size and location of
24restaurant areas, franchise affiliation, the size and location
25of any pool area, and lower level uses.
26    "Property" has the meaning set forth in Section 1-130 of



HB1287- 6 -LRB103 05701 HLH 50720 b

1this Code and includes contiguous parcels or property index
2numbers that comprise one functional property location.
3    Section 99. Effective date. This Act takes effect upon
4becoming law.