SB3499 98TH GENERAL ASSEMBLY

LRB098 16101 HLH 51157 b

98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
SB3499

Introduced 2/14/2014, by Sen. Pamela J. Althoff

SYNOPSIS AS INTRODUCED:

35 ILCS 200/6-65 new

Amends the Property Tax Code. Provides that, in a county with fewer than 3,000,000 residents, a taxpayer may choose to be represented before the board of review by a tax representative. Defines "tax representative" to mean a person who represents another person at a proceeding before the board of review and who: (i) has been granted power of attorney by the taxpayer for the specific purpose of an appeal before the board of review; and (ii) meets at least one of the following qualifications: (1) the person is an attorney licensed to practice law in the State of Illinois; (2) the person is a Certified Public Accountant; (3) the person is a licensed Illinois real estate agent; (4) the person possesses a Certified Illinois Assessing Officer certificate from the Illinois Property Assessment Institute; (5) the person possesses a Certified Assessment Evaluator designation from the International Association of Assessing Officers; or (6) the person has obtained Certification as a Member of the Appraisal Institute, Senior Real Estate Analyst, or Senior Real Property Appraiser from the Appraisal Institute or its predecessor organization. Effective immediately.

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Property Tax Code is amended by adding Section 6-65 as follows:

(35 ILCS 200/6-65 new)

Sec. 6-65. Representation before the board of review in counties of fewer than 3,000,000 residents.

(a) In a county with fewer than 3,000,000 residents, a taxpayer may choose to be represented before the board of review by a tax representative.

(b) For the purpose of this Section, "tax representative" means a person who represents another person at a proceeding before the board of review and who: (i) has been granted power of attorney by the taxpayer for the specific purpose of an appeal before the board of review; and (ii) meets at least one of the following qualifications:

(1) The person is an attorney licensed to practice law in Illinois.

(2) The person is a Certified Public Accountant.

(3) The person is a licensed Illinois real estate agent.

(4) The person possesses a Certified Illinois Assessing Officer certificate from the Illinois Property Assessment Institute.

(5) The person possesses a Certified Assessment Evaluator designation from the International Association of Assessing Officers.

(6) The person has obtained Certification as a Member of the Appraisal Institute, Senior Real Estate Analyst, or Senior Real Property Appraiser from the Appraisal Institute or its predecessor organization.

(c) A county may designate additional qualifications by ordinance. A county may not restrict qualifications beyond those listed in paragraphs (1) through (6) of subsection (b).

(d) The power of attorney required in subsection (b) shall be given on a form determined by the board of review.

Section 99. Effective date. This Act takes effect upon becoming law.