Illinois General Assembly - Full Text of SB0395
Illinois General Assembly

Previous General Assemblies

Full Text of SB0395  97th General Assembly


Rep. Maria Antonia Berrios

Filed: 5/17/2011





09700SB0395ham003LRB097 04207 HLH 55787 a


2    AMENDMENT NO. ______. Amend Senate Bill 395 on page 1, line
35, by replacing "Section 10-380" with "Sections 9-265 and
410-380"; and
5on page 1, immediately below line 5, by inserting the
7    "(35 ILCS 200/9-265)
8    Sec. 9-265. Omitted property; interest; change in exempt
9use or ownership. If any property is omitted in the assessment
10of any year or years, not to exceed the current assessment year
11and 3 prior years, so that the taxes, for which the property
12was liable, have not been paid, or if by reason of defective
13description or assessment, taxes on any property for any year
14or years have not been paid, or if any taxes are refunded under
15subsection (b) of Section 14-5 because the taxes were assessed
16in the wrong person's name, the property, when discovered,



09700SB0395ham003- 2 -LRB097 04207 HLH 55787 a

1shall be listed and assessed by the board of review or, in
2counties with 3,000,000 or more inhabitants, by the county
3assessor either on his or her own initiative or when so
4directed by the board of appeals or board of review. The board
5of review in counties with less than 3,000,000 inhabitants or
6the county assessor in counties with 3,000,000 or more
7inhabitants may develop reasonable procedures for contesting
8the listing of omitted property under this Division. For
9purposes of this Section, "defective description or
10assessment" includes a description or assessment which omits
11all the improvements thereon as a result of which part of the
12taxes on the total value of the property as improved remain
13unpaid. In the case of property subject to assessment by the
14Department, the property shall be listed and assessed by the
15Department. All such property shall be placed on the assessment
16and tax books. The arrearages of taxes which might have been
17assessed, with 10% interest thereon for each year or portion
18thereof from 2 years after the time the first correct tax bill
19ought to have been received, shall be charged against the
20property by the county clerk.
21    When property or acreage omitted by either incorrect survey
22or other ministerial assessor error is discovered and the owner
23has paid its tax bills as received for the year or years of
24omission of the parcel, then the interest authorized by this
25Section shall not be chargeable to the owner. However, nothing
26in this Section shall prevent the collection of the principal



09700SB0395ham003- 3 -LRB097 04207 HLH 55787 a

1amount of back taxes due and owing.
2    If any property listed as exempt by the chief county
3assessment officer has a change in use, a change in leasehold
4estate, or a change in titleholder of record by purchase,
5grant, taking or transfer, it shall be the obligation of the
6transferee to notify the chief county assessment officer in
7writing within 90 days of the change. If mailed, the notice
8shall be sent by certified mail, return receipt requested, and
9shall include the name and address of the taxpayer, the legal
10description of the property, and the property index number of
11the property when an index number exists. If notice is provided
12in person, it shall be provided on a form prescribed by the
13chief county assessment officer, and the chief county
14assessment officer shall provide a date stamped copy of the
15notice. Except as provided in item (6) of subsection (a) of
16Section 9-260, item (6) of Section 16-135, and item (6) of
17Section 16-140 of this Code, if the failure to give the
18notification results in the assessing official continuing to
19list the property as exempt in subsequent years, the property
20shall be considered omitted property for purposes of this Code.
21    If, upon determination by the chief county assessment
22officer, any property that was not eligible to receive a
23homestead exemption under Article 15 of this Code was
24erroneously granted a homestead exemption in any year or years
25not to exceed the current assessment year and 10 prior years
26for assessment years 2011 and 2012, and the current assessment



09700SB0395ham003- 4 -LRB097 04207 HLH 55787 a

1year and 4 prior years for assessment year 2013 and thereafter,
2then the chief county assessment officer shall cause to be
3served upon the property owner a notice of intent to record a
4tax lien against the property with respect to which the
5erroneous homestead exemption was granted. The notice shall
6identify the property against which the lien is being sought
7and include a form that the property owner may return to the
8chief county assessment officer to request a hearing. The
9property owner may request a hearing by returning the form to
10the chief county assessment officer within 30 days after
11service. The hearing shall be held within 90 days after the
12property owner is served. The chief county assessment officer
13shall promulgate rules of service and procedures for the
14hearing. The chief county assessment officer must generally
15follow rules of evidence and practices that prevail in the
16circuit court of the county, but, because of the nature of
17these proceedings, the chief county assessment officer shall
18not be bound by those rules in all particulars. The chief
19county assessment officer shall appoint a hearing officer to
20oversee the hearing. The property owner shall be allowed to
21present evidence to the hearing officer at the hearing. After
22taking into consideration all relevant testimony and evidence,
23the hearing officer shall make an administrative decision on
24whether the property owner was erroneously granted a homestead
25exemption for the assessment year or years in question. The
26property owner may appeal the hearing officer's ruling to the



09700SB0395ham003- 5 -LRB097 04207 HLH 55787 a

1circuit court of the county where the property is located under
2the Administrative Review Law.
3    A lien imposed under this Section may not be filed with the
4county clerk sooner than 45 days after the notice was delivered
5to the property owner if the property owner does not request a
6hearing, or, until the conclusion of the hearing and all
7appeals if the property owner does request a hearing. In
8addition, when the lien is filed, the arrearages of taxes that
9might have been assessed, plus a penalty of 25% of the total
10amount of unpaid taxes for each year and 18% interest per
11annum, shall be charged against the property by the county
12clerk. If the erroneous homestead exemption was granted as a
13result of a clerical error or omission on the part of the chief
14county assessment officer, and if the owner has paid its tax
15bills as received for the year or years in which the error
16occurred, then the interest and penalties authorized by this
17Section shall not be chargeable to the owner. However, nothing
18in this Section shall prevent the collection of the principal
19amount of unpaid taxes due and owing.
20    The unpaid taxes shall be paid to the appropriate taxing
21districts. The interest shall be paid to the county where the
22property is located. The penalty shall be paid to the chief
23county assessment officer's office for the administration of
24the provisions of this amendatory Act of the 97th General
26    For purposes of this Section, "homestead exemption" means



09700SB0395ham003- 6 -LRB097 04207 HLH 55787 a

1an exemption under Section 15-165 (disabled veterans), 15-167
2(returning veterans), 15-169 (disabled veterans standard
3homestead), 15-170 (senior citizens), 15-172 (senior citizens
4assessment freeze), 15-175 (general homestead), 15-176
5(alternative general homestead), or 15-177 (long-time
7(Source: P.A. 96-1553, eff. 3-10-11.)".