Illinois General Assembly - Full Text of HB4667
Illinois General Assembly

Previous General Assemblies

Full Text of HB4667  99th General Assembly

HB4667 99TH GENERAL ASSEMBLY

  
  

 


 
99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
HB4667

 

Introduced , by Rep. Sam Yingling

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/2-85 new
35 ILCS 200/6-10
35 ILCS 200/6-60
35 ILCS 200/9-17 new
35 ILCS 200/9-147 new
35 ILCS 200/9-163 new
35 ILCS 200/16-55
35 ILCS 200/16-86 new

    Amends the Property Tax Code. Requires the township assessor or chief county assessment officer in a county with a population of more than 300,000 but less than 3,000,000 inhabitants to deliver to each person who makes a request a description or statement of any property assessed in that person's name or in which he or she holds ownership interest and the valuation placed on that property. Provides that the statement must include certain specified information. Provides that, in lieu of this statement, the assessor may include the equalization factors applied to the property and an explanation of how equalization affects the assessment. Provides that the county board may determine additional qualifications for board of review members above and beyond the statutory requirements. Requires assessors in counties of more than 300,000 but less than 3,000,000 residents to maintain a list of all properties where the equalized assessed value has increased by more than 15% over the equalized assessed value of that property in the previous assessment year. Provides that the list shall be transmitted to the chief county assessment officer with the assessment books for that taxable year. Makes other changes. Effective immediately.


LRB099 16801 HLH 41148 b

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

 

 

A BILL FOR

 

HB4667LRB099 16801 HLH 41148 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 6-10, 6-60, and 16-55 and by adding Sections 2-85,
69-17, 9-147, 9-163, and 16-86 as follows:
 
7    (35 ILCS 200/2-85 new)
8    Sec. 2-85. Taxpayer entitled to statement of assessment
9process. In a county with a population of more than 300,000 but
10less than 3,000,000 inhabitants, the township assessor or chief
11county assessment officer, when requested, shall deliver to any
12person a copy of the description or statement of property
13assessed in his or her name or in which he or she holds
14ownership interest, and the valuation placed thereon by the
15assessor for the most recent taxable year. The description
16shall include the method by which the assessment was derived,
17comparable properties used to reach the assessment or to
18substantiate the assessment given, and other information which
19explains the method in which the assessment was reached. A copy
20of the statement shall serve as the township assessor's
21evidence at any appeal the taxpayer brings before the board of
22review. The assessor may submit further evidence in response to
23an appeal filed before the board of review. In lieu of a

 

 

HB4667- 2 -LRB099 16801 HLH 41148 b

1description of the method by which the assessment was derived,
2the township assessor may include the equalization factors
3applied to the property and an explanation of how equalization
4affects the assessment. If the township assessor includes the
5equalization factors applied to the property and an explanation
6of how equalization affects the assessment, the person
7requesting the statement may request an additional statement
8setting forth the method by which the assessment was derived. A
9copy of the statement shall serve as the township assessor's
10initial evidence at any appeal the taxpayer brings before the
11board of review. The assessor may submit further evidence in
12response to an appeal filed before the board of review. Notice
13of the requesting party's right to obtain a statement under
14this Section shall be included with the assessment notice
15provided under Sections 12-30 or 12-55.
 
16    (35 ILCS 200/6-10)
17    Sec. 6-10. Examination requirement; counties - Counties of
18100,000 or more. In any county to which Section 6-5 applies and
19which has 100,000 or more inhabitants, no person may serve on
20the board of review who has not passed an examination prepared
21and administered by the Department to determine his or her
22competence to hold the office. The examination shall be
23conducted by the Department at some convenient location in the
24county. The Department may provide by rule the maximum time
25that the name of a person who has passed the examination will

 

 

HB4667- 3 -LRB099 16801 HLH 41148 b

1be included on a list of persons eligible for appointment or
2election. The county board of any other county may, by
3resolution, impose a like requirement in its county. In
4counties with less than 100,000 inhabitants, the members of the
5board of review shall within one year of taking office
6successfully complete a basic course in assessment practice
7approved by the Department. In counties with 3,000,000 or more
8inhabitants, the members of the board of review shall
9successfully complete a basic course in assessment practice,
10approved by the Department, within one year after taking
11office. The county board may, by ordinance or resolution,
12determine other qualifications a person shall possess prior to
13their appointment to a board of review above and beyond the
14requirements of this Section.
15(Source: P.A. 88-455; incorporates 88-221; 88-670, eff.
1612-2-94; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
 
17    (35 ILCS 200/6-60)
18    Sec. 6-60. Rules and procedures. The board of review in
19every county with less than 3,000,000 inhabitants must make
20available to the public a detailed description of the rules and
21procedures for hearings before the board. This description must
22include an explanation of any applicable burdens of proof,
23rules of evidence, timelines, the method by which a member or
24additional member is assigned to a hearing, and any other
25procedures that will allow the taxpayer to effectively present

 

 

HB4667- 4 -LRB099 16801 HLH 41148 b

1his or her case before the board. If a county Internet website
2exists, the rules and procedures must also be published on that
3website.
4    The board of review shall publish guidelines for
5residential property appeals. Those guidelines shall provide
6information about the most appropriate types of evidence that
7may be used to support an appeal, the process and timeline for
8appeals, and how the board conducts appeals. These guidelines
9shall be published on the board's website or on the county
10website if no board of review website exists.
11(Source: P.A. 96-122, eff. 1-1-10.)
 
12    (35 ILCS 200/9-17 new)
13    Sec. 9-17. Annual meeting with the Department.
14    (a) The Department shall, in each year, assemble all
15supervisors of assessment who have been appointed or elected
16under Section 3-5 or 3-45 for consultation and shall instruct
17them in the uniformity of their functions. The instructions
18shall be in writing and shall be available to the public.
19Notice of the annual assembly shall be published on the
20Department's website. The assembly may be held concurrently
21with the assembly for board of review members under subsection
22(b) and shall be open to the public.
23    (b) The Department shall, in each year, assemble all board
24of review members who have been appointed or elected under
25Section 6-5, 6-30, or 6-35, and all county commissioners

 

 

HB4667- 5 -LRB099 16801 HLH 41148 b

1constituting a board of review under Section 6-30, for
2consultation and shall instruct them in the uniformity of their
3functions. The instructions shall be in writing and shall be
4available to the public. Notice of the annual assembly shall be
5published on the Department's website. The assembly may be held
6concurrently with the assembly for supervisors of assessments
7under subsection (a) and shall be open to the public.
8    (c) This Section does not apply to supervisors of
9assessment or board of review members in counties with more
10than 3,000,000 inhabitants.
 
11    (35 ILCS 200/9-147 new)
12    Sec. 9-147. Method of assessment. Township assessors shall
13inform the supervisor of assessments of the type of software or
14other method by which assessments are conducted in the
15township. If a township Internet website exists, this
16information shall be published on that website. If a township
17Internet website does not exist and a county Internet website
18exists, the supervisor of assessments shall publish this
19information on the county website. This Section does not apply
20in any county with more than 3,000,000 residents.
 
21    (35 ILCS 200/9-163 new)
22    Sec. 9-163. Increase in equalized assessed value.
23Notwithstanding any other provision of law, in a county of more
24than 300,000 but less than 3,000,000 residents, if the

 

 

HB4667- 6 -LRB099 16801 HLH 41148 b

1equalized assessed value of any property increases by more than
215% over the equalized assessed value of that property in the
3previous assessment year, and if that increase is not
4attributable to new construction or improvements on the
5property, then the assessor shall include that property on a
6list maintained by the assessor of all such properties for the
7taxable year. That list shall be transmitted to the chief
8county assessment officer with the assessment books for that
9taxable year.
 
10    (35 ILCS 200/16-55)
11    Sec. 16-55. Complaints.
12    (a) On written complaint that any property is overassessed
13or underassessed, the board shall review the assessment, and
14correct it, as appears to be just, but in no case shall the
15property be assessed at a higher percentage of fair cash value
16than other property in the assessment district prior to
17equalization by the board or the Department.
18    (b) The board shall include compulsory sales in reviewing
19and correcting assessments, including, but not limited to,
20those compulsory sales submitted by the complainant, if the
21board determines that those sales reflect the same property
22characteristics and condition as those originally used to make
23the assessment. The board shall also consider whether the
24compulsory sale would otherwise be considered an arm's length
25transaction.

 

 

HB4667- 7 -LRB099 16801 HLH 41148 b

1    (c) If a complaint is filed by an attorney on behalf of a
2complainant, all notices and correspondence from the board
3relating to the appeal shall be directed to the attorney. The
4board may require proof of the attorney's authority to
5represent the taxpayer. If the attorney fails to provide proof
6of authority within the compliance period granted by the board
7pursuant to subsection (d), the board may dismiss the
8complaint. The Board shall send, electronically or by mail,
9notice of the dismissal to the attorney and complainant.
10    (d) A complaint to affect the assessment for the current
11year shall be filed on or before 30 calendar days after the
12date of publication of the assessment list under Section 12-10.
13Upon receipt of a written complaint that is timely filed under
14this Section, the board of review shall docket the complaint.
15If the complaint does not comply with the board of review rules
16adopted under Section 9-5 entitling the complainant to a
17hearing, the board shall send, electronically or by mail,
18notification acknowledging receipt of the complaint. The
19notification must identify which rules have not been complied
20with and provide the complainant with not less than 10 business
21days to bring the complaint into compliance with those rules.
22If the complainant complies with the board of review rules
23either upon the initial filing of a complaint or within the
24time as extended by the board of review for compliance, then
25the board of review shall send, electronically or by mail, a
26notice of hearing and the board shall hear the complaint and

 

 

HB4667- 8 -LRB099 16801 HLH 41148 b

1shall issue and send, electronically or by mail, a decision
2upon resolution. Except as otherwise provided in subsection
3(c), if the complainant has not complied with the rules within
4the time as extended by the board of review, the board shall
5nonetheless issue and send a decision. The board of review may
6adopt rules allowing any party to attend and participate in a
7hearing by telephone or electronically.
8    (d-5) Complaints and other written correspondence sent by
9the United States mail shall be considered filed as of the
10postmark date in accordance with Section 1.25 of the Statute on
11Statutes. Complaints and other written correspondence sent by a
12delivery service other than the United States Postal System
13shall be considered as filed as of the date sent as indicated
14by the shipper's tracking label. If allowed by board of review
15rule, complaints and other written correspondence transmitted
16electronically shall be considered filed as of the date
17received.
18    (e) The board may also, at any time before its revision of
19the assessments is completed in every year, increase, reduce or
20otherwise adjust the assessment of any property, making changes
21in the valuation as may be just, and shall have full power over
22the assessment of any person and may do anything in regard
23thereto that it may deem necessary to make a just assessment,
24but the property shall not be assessed at a higher percentage
25of fair cash value than the assessed valuation of other
26property in the assessment district prior to equalization by

 

 

HB4667- 9 -LRB099 16801 HLH 41148 b

1the board or the Department.
2    (f) No assessment shall be increased until the person to be
3affected has been notified and given an opportunity to be
4heard, except as provided below.
5    (g) Before making any reduction in assessments of its own
6motion, the board of review shall give notice to the assessor
7or chief county assessment officer who certified the
8assessment, and give the assessor or chief county assessment
9officer an opportunity to be heard thereon.
10    (g-10) Upon request of the assessor or chief county
11assessment officer who made the original assessment, the board
12of review shall provide a written explanation to that assessor
13or chief county assessment officer setting forth the board's
14reasoning for an assessment reduction for reductions that occur
15as a result of an appeal.
16    (h) All complaints of errors in assessments of property
17shall be in writing, and shall be filed by the complaining
18party with the board of review, in the number of copies
19required by board of review rule. A copy shall be filed by the
20board of review with the assessor or chief county assessment
21officer who certified the assessment.
22    (i) In all cases where a change in assessed valuation of
23$100,000 or more is sought, the board of review shall also
24serve a copy of the petition on all taxing districts as shown
25on the last available tax bill at least 14 days prior to the
26hearing on the complaint. All taxing districts shall have an

 

 

HB4667- 10 -LRB099 16801 HLH 41148 b

1opportunity to be heard on the complaint. A taxing district
2wishing to intervene shall file a request to intervene with the
3board of review at least five days in advance of a scheduled
4hearing. If board of review rules require the appellant to
5submit evidence in advance of a hearing, then any evidence in
6support of the intervenor's opinion of assessed value must be
7submitted to the board of review and complainant no later than
8five calendar days prior to the hearing. Service shall be made
9as set forth in subsection (d-5), but if board of review rules
10allow complaints and correspondence to be transmitted
11electronically, then the intervenor's evidence shall be
12transmitted electronically.
13    (i-5) If board of review rules require the appellant to
14submit evidence in advance of a hearing, then any evidence to
15support the assessor's opinion of assessed value must be
16submitted to the board of review and the complainant (or, if
17represented by an attorney, to the attorney) no later than five
18calendar days prior to the hearing. Service shall be made as
19set forth in subsection (d-5), but if board of review rules
20allow complaints and correspondence to be transmitted
21electronically, then the assessor's evidence shall be
22transmitted electronically.
23    (j) Complaints shall be classified by townships or taxing
24districts by the clerk of the board of review. All classes of
25complaints shall be docketed numerically, each in its own
26class, in the order in which they are presented, in books kept

 

 

HB4667- 11 -LRB099 16801 HLH 41148 b

1for that purpose, which books shall be open to public
2inspection. Complaints shall be considered by townships or
3taxing districts until all complaints have been heard and
4passed upon by the board.
5(Source: P.A. 98-322, eff. 8-12-13; 99-98, eff. 1-1-16.)
 
6    (35 ILCS 200/16-86 new)
7    Sec. 16-86. List of reduced assessments. At the time of the
8certification of the assessment books as provided under Section
916-85, the chief county assessment officer shall publish on the
10county's website a report of all equalized assessed valuations
11reduced from the township assessor's valuation in the aggregate
12by class of property, organized by township if the county is so
13organized.
 
14    Section 99. Effective date. This Act takes effect upon
15becoming law.