SB3499 98TH GENERAL ASSEMBLY

  
  
 

 
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.
  


LRB098 16101 HLH 51157 b

 
 
A BILL FOR
 

  
SB3499LRB098 16101 HLH 51157 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 6-65 as follows:
 
6    (35 ILCS 200/6-65 new)
7    Sec. 6-65. Representation before the board of review in 
8counties of fewer than 3,000,000 residents.
9    (a) In a county with fewer than 3,000,000 residents, a  
10taxpayer may choose to be represented before the board of 
11review by a tax representative. 
12    (b) For the purpose of this Section, "tax representative" 
13means a person who represents another person at a proceeding 
14before the board of review and  who: (i) has been granted power 
15of attorney by the taxpayer for the specific purpose of an 
16appeal before the board of review; and (ii) meets at least one 
17of the following qualifications: 
18        (1) The person is an attorney licensed to practice law 
19    in Illinois. 
20        (2) The person is a Certified Public Accountant. 
21        (3) The person is a licensed Illinois real estate 
22    agent. 
23        (4) The person possesses a Certified Illinois 
 
 
SB3499- 2 -LRB098 16101 HLH 51157 b

1    Assessing Officer certificate from the Illinois Property 
2    Assessment Institute. 
3        (5) The person possesses a Certified Assessment 
4    Evaluator designation from the International Association 
5    of Assessing Officers. 
6        (6) The person has obtained Certification as a Member 
7    of the Appraisal Institute, Senior Real Estate Analyst, or 
8    Senior Real Property Appraiser from the Appraisal 
9    Institute or its predecessor organization. 
10    (c) A county may designate additional qualifications by 
11ordinance. A county may not restrict qualifications beyond 
12those listed in paragraphs (1) through (6)  of subsection (b). 
13    (d) The power of attorney required in subsection (b) shall 
14be given on a form determined by the board of review. 
 
 
15    Section 99. Effective date. This Act takes effect upon 
16becoming law.