Full Text of HB5294 101st General Assembly
HB5294 101ST GENERAL ASSEMBLY |
| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020 HB5294 Introduced , by Rep. Deanne M. Mazzochi SYNOPSIS AS INTRODUCED: |
|
35 ILCS 200/12-10 |
|
35 ILCS 200/12-20 |
|
35 ILCS 200/12-30 |
|
35 ILCS 200/14-15 |
|
35 ILCS 200/14-20 |
|
|
Amends the Property Tax Code. Provides that certain notices may be given by electronic means. Provides that the county assessor shall compile and post on its website a list with certain information concerning certificates of error. Effective immediately.
|
| |
| | FISCAL NOTE ACT MAY APPLY | | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | A BILL FOR |
|
| | | HB5294 | | LRB101 18103 HLH 67542 b |
|
| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Sections 12-10, 12-20, 12-30, 14-15, and 14-20 as follows:
| 6 | | (35 ILCS 200/12-10)
| 7 | | Sec. 12-10. Publication of assessments; counties of less | 8 | | than 3,000,000. In
counties with less than 3,000,000 | 9 | | inhabitants, as soon as the chief county
assessment officer has | 10 | | completed the assessment in the county or in the
assessment | 11 | | district, he or she shall, in each year of a general | 12 | | assessment,
publish for the county or assessment district a | 13 | | complete list of the
assessment, by townships if so organized. | 14 | | In years other than years of a
general assessment, the chief | 15 | | county assessment officer shall publish a list of
property for | 16 | | which assessments have been added or changed since the | 17 | | preceding
assessment, together with the amounts of the | 18 | | assessments, except that
publication of individual assessment | 19 | | changes shall not be required if the
changes result from | 20 | | equalization by the supervisor of assessments under Section
| 21 | | 9-210, or Section 10-200, in which case the list shall include | 22 | | a general
statement indicating that assessments have been | 23 | | changed because of the
application of an equalization factor |
| | | HB5294 | - 2 - | LRB101 18103 HLH 67542 b |
|
| 1 | | and shall set forth the percentage of
increase or decrease | 2 | | represented by the factor. The publication shall be made
on or | 3 | | before December 31 of that year, and shall be printed in some | 4 | | public
newspaper or newspapers published in the county. In | 5 | | every township or
assessment district in which there is | 6 | | published one or more newspapers of
general circulation, the | 7 | | list of that township shall be published in one of the
| 8 | | newspapers.
| 9 | | At the top of the list of assessments there shall be a | 10 | | notice in
substantially the following form printed in type no | 11 | | smaller than eleven point:
| 12 | | "NOTICE TO TAXPAYERS
| 13 | | Median Level of Assessment--(insert here the median level | 14 | | of assessment
for the assessment district)
| 15 | | Your property is to be assessed at the above listed median | 16 | | level of
assessment for the assessment district. You may check | 17 | | the accuracy of your
assessment by dividing your assessment by | 18 | | the median level of assessment. The
resulting value should | 19 | | equal the estimated fair cash value of your property.
If the | 20 | | resulting value is greater than the estimated fair cash value | 21 | | of your
property, you may be over-assessed. If the resulting | 22 | | value is less than the
fair cash value of your property, you | 23 | | may be under-assessed. You may appeal
your assessment to the | 24 | | Board of Review."
| 25 | | The notice published under this Section shall also include | 26 | | the following: |
| | | HB5294 | - 3 - | LRB101 18103 HLH 67542 b |
|
| 1 | | (1) A statement advising the taxpayer that assessments | 2 | | of property, other than farm land and coal, are required by | 3 | | law to be assessed at 33 1/3% of fair market value. | 4 | | (2) The name, address, phone number, office hours, and, | 5 | | if one exists, the website address of the assessor. | 6 | | (3) A statement advising the taxpayer of the steps to | 7 | | follow if the taxpayer believes the full fair market value | 8 | | of the property is incorrect or believes the assessment is | 9 | | not uniform with other comparable properties in the same | 10 | | neighborhood. The statement shall also (i) advise all | 11 | | taxpayers to contact the township assessor's office, in | 12 | | those counties under township organization, first to | 13 | | review the assessment, (ii) advise all taxpayers to file an | 14 | | appeal with the board of review if not satisfied with the | 15 | | assessor review, and (iii) give the phone number to call | 16 | | for a copy of the board of review rules; if the Board of | 17 | | Review maintains a web site, the notice must also include | 18 | | the address of the website where the Board of Review rules | 19 | | can be viewed. | 20 | | (4) A statement advising the taxpayer that there is a | 21 | | deadline date for filing an appeal with the board of review | 22 | | and indicating that deadline date (30 days following the | 23 | | scheduled publication date). When a taxpayer has sent | 24 | | written or electronic notice to the assessor's office | 25 | | requesting notice by electronic means to a valid e-mail | 26 | | address, the statement required under this paragraph (4) |
| | | HB5294 | - 4 - | LRB101 18103 HLH 67542 b |
|
| 1 | | may additionally be delivered via electronic means, | 2 | | including, but not limited to, e-mail notification where | 3 | | possible. | 4 | | (5) A brief explanation of the relationship between the | 5 | | assessment and the tax bill. | 6 | | (6) In bold type, a notice of possible eligibility for | 7 | | the various homestead exemptions as provided in Section | 8 | | 15-165 through Section 15-175 and Section 15-180. | 9 | | The newspaper shall furnish to the local assessment | 10 | | officers as many
copies of the paper containing the assessment | 11 | | list as they may require.
| 12 | | (Source: P.A. 97-146, eff. 7-14-11.)
| 13 | | (35 ILCS 200/12-20)
| 14 | | Sec. 12-20. Publication of assessments; counties of | 15 | | 3,000,000 or more. | 16 | | (a) In
counties with 3,000,000 or more inhabitants, in each | 17 | | year of a general
assessment, for each county or assessment | 18 | | district therein if the county is
divided into assessment | 19 | | districts as provided in Section 9-220, the county
assessor | 20 | | shall publish a complete assessment list as soon as the | 21 | | assessment is
completed as required under this Section. If the | 22 | | county assessor revises the assessment after the complete | 23 | | assessment list is published, then the county assessor must | 24 | | publish a subsequent list of all the revised assessments for | 25 | | that year. In years other than years of a
general assessment or |
| | | HB5294 | - 5 - | LRB101 18103 HLH 67542 b |
|
| 1 | | reassessment, the county assessor shall cause to be
published, | 2 | | within the time and in the manner described here, a complete | 3 | | list of
assessments in which changes are made together with the | 4 | | changes made in the
valuation or assessment of property since | 5 | | the last preceding assessment. The
publication shall contain a | 6 | | copy of the land value map for the township, if
required by the | 7 | | Department.
| 8 | | The publication of the assessments or the changes shall be | 9 | | printed in some
newspaper or newspapers of general circulation | 10 | | published in the county except
that, in every township or | 11 | | incorporated town which has superseded a civil
township, in | 12 | | which there is published one or more newspapers of general
| 13 | | circulation, the assessment list of each township shall be | 14 | | published in one of
the newspapers. In cities of more than | 15 | | 2,000,000 inhabitants, the assessment
list of the city shall be | 16 | | printed in one or more newspapers of general
circulation | 17 | | published in the township assessment district within the city | 18 | | or,
in the event a newspaper of general circulation is not | 19 | | published within the
township assessment district, in one or | 20 | | more newspapers of general circulation
published within the | 21 | | city.
| 22 | | Any newspaper publishing an assessment list under this | 23 | | Section is entitled to
a fee of 40˘ per column line for | 24 | | publishing the list.
| 25 | | (b) For each county with 3,000,000 or more inhabitants, the | 26 | | county assessor shall provide each taxpayer a statement |
| | | HB5294 | - 6 - | LRB101 18103 HLH 67542 b |
|
| 1 | | advising the taxpayer that there is a deadline date for filing | 2 | | an appeal with the board of review and providing that deadline | 3 | | date. If a taxpayer sends written or electronic notice to the | 4 | | assessor requesting notice by electronic means to a valid | 5 | | e-mail address, then the statement required under this | 6 | | subsection may additionally be delivered via electronic means, | 7 | | including, but not limited to, e-mail notification. | 8 | | (Source: P.A. 93-759, eff. 1-1-05.)
| 9 | | (35 ILCS 200/12-30)
| 10 | | Sec. 12-30. Mailed notice of changed assessments; counties | 11 | | of less than
3,000,000. | 12 | | (a) In every county with less than 3,000,000 inhabitants, | 13 | | in addition to
the publication of the list of assessments in | 14 | | each year of a general assessment
and of the list of property | 15 | | for which assessments have been added or changed,
as provided | 16 | | above, a notice shall be mailed by the chief county assessment
| 17 | | officer to each taxpayer whose assessment has been changed | 18 | | since the last
preceding assessment, using the address as it | 19 | | appears on the assessor's
records, except in the case of | 20 | | changes caused by a change in the county
equalization factor by | 21 | | the Department or in the case of changes resulting
from | 22 | | equalization by the chief county assessment officer under | 23 | | Section 9-210,
during any year such change is made. The notice | 24 | | may, but need not be, sent by a
township assessor. | 25 | | (b) The notice sent under this Section shall include the |
| | | HB5294 | - 7 - | LRB101 18103 HLH 67542 b |
|
| 1 | | following: | 2 | | (1) The previous year's assessed value after board of | 3 | | review equalization. | 4 | | (2) Current assessed value and the date of that | 5 | | valuation. | 6 | | (3) The percentage change from the previous assessed | 7 | | value to the current assessed value. | 8 | | (4) The full fair market value (as indicated by | 9 | | dividing the current assessed value by the median level of | 10 | | assessment in the assessment district as determined by the | 11 | | most recent 3 year assessment to sales ratio study adjusted | 12 | | to take into account any changes in assessment levels since | 13 | | the data for the studies were collected). | 14 | | (5) A statement advising the taxpayer that assessments | 15 | | of property, other than farm land and coal, are required by | 16 | | law to be assessed at 33 1/3% of fair market value. | 17 | | (6) The name, address, phone number, office hours, and, | 18 | | if one exists, the website address of the assessor. | 19 | | (7) Where practicable, the notice shall include the | 20 | | reason for any increase in the property's valuation. | 21 | | (8) The name and price per copy by mail of the | 22 | | newspaper in which the list of assessments will be | 23 | | published and the scheduled publication date. | 24 | | (9) A statement advising the taxpayer of the steps to | 25 | | follow if the taxpayer believes the full fair market value | 26 | | of the property is incorrect or believes the assessment is |
| | | HB5294 | - 8 - | LRB101 18103 HLH 67542 b |
|
| 1 | | not uniform with other comparable properties in the same | 2 | | neighborhood. The statement shall also (i) advise all | 3 | | taxpayers to contact the township assessor's office, in | 4 | | those counties under township organization, first to | 5 | | review the assessment, (ii) advise all taxpayers to file an | 6 | | appeal with the board of review if not satisfied with the | 7 | | assessor review, and (iii) give the phone number to call | 8 | | for a copy of the board of review rules. | 9 | | (10) A statement advising the taxpayer that there is a | 10 | | deadline date for filing an appeal with the board of review | 11 | | and indicating that deadline date (30 days following the | 12 | | scheduled publication date). When a taxpayer has provided | 13 | | written or electronic notice to the assessor requesting | 14 | | notice by electronic means to a valid e-mail address, the | 15 | | statement required under this subsection by additionally | 16 | | be delivered via electronic means, including, but not | 17 | | limited to, e-mail notification where possible. | 18 | | (11) A brief explanation of the relationship between | 19 | | the assessment and the tax bill (including an explanation | 20 | | of the equalization factors) and an explanation that the | 21 | | assessment stated for the preceding year is the assessment | 22 | | after equalization by the board of review in the preceding | 23 | | year. | 24 | | (12) In bold type, a notice of possible eligibility for | 25 | | the
various homestead exemptions as provided in Section | 26 | | 15-165
through Section 15-175 and Section 15-180. |
| | | HB5294 | - 9 - | LRB101 18103 HLH 67542 b |
|
| 1 | | (c) In addition to the requirements of subsection (b) of | 2 | | this Section, in every county with less than 3,000,000 | 3 | | inhabitants, where the chief county assessment officer | 4 | | maintains and controls an electronic database containing the | 5 | | physical characteristics of the property, the notice shall | 6 | | include the following: | 7 | | (1) The physical characteristics of the taxpayer's | 8 | | property that are available from that database; or | 9 | | (2) A statement advising the taxpayer that detailed | 10 | | property characteristics are available on the county | 11 | | website and the URL address of that website. | 12 | | (d) In addition to the requirements of subsection (b) of | 13 | | this Section, in every county with less than 3,000,000 | 14 | | inhabitants, where the chief county assessment officer does not | 15 | | maintain and control an electronic database containing the | 16 | | physical characteristics of the property, and where one or more | 17 | | townships in the county maintain and control an electronic | 18 | | database containing the physical characteristics of the | 19 | | property and some or all of the database is available on a | 20 | | website that is maintained and controlled by the township, the | 21 | | notice shall include a statement advising the taxpayer that | 22 | | detailed property characteristics are available on the | 23 | | township website and the URL address of that website. | 24 | | (e) Except as provided in this Section, the form and manner | 25 | | of
providing the information and explanations required to be in | 26 | | the notice shall
be prescribed by the Department.
|
| | | HB5294 | - 10 - | LRB101 18103 HLH 67542 b |
|
| 1 | | (Source: P.A. 96-122, eff. 1-1-10.)
| 2 | | (35 ILCS 200/14-15)
| 3 | | Sec. 14-15. Certificate of error; counties of 3,000,000 or | 4 | | more.
| 5 | | (a) In counties with 3,000,000 or more inhabitants, if, | 6 | | after the
assessment is certified pursuant to Section 16-150, | 7 | | but subject to the
limitations of subsection (c) of this | 8 | | Section,
the county assessor discovers an error or mistake in | 9 | | the assessment, the
assessor shall execute a certificate | 10 | | setting forth the nature and cause of the
error. The | 11 | | certificate when endorsed by the county assessor, or when | 12 | | endorsed
by the county assessor and board of appeals (until the | 13 | | first Monday in December
1998 and the board of review beginning | 14 | | the first Monday in December 1998 and
thereafter) where the | 15 | | certificate is executed for any assessment which was the
| 16 | | subject of a complaint filed in the board of appeals (until the | 17 | | first Monday in
December 1998 and the board of review beginning | 18 | | the first Monday in December
1998 and thereafter) for the tax | 19 | | year for which the certificate is issued,
may, either be | 20 | | certified according
to the procedure authorized by this Section | 21 | | or
be presented and received in evidence in any court of | 22 | | competent
jurisdiction.
Certification is authorized, at the | 23 | | discretion of the county assessor, for:
(1) certificates of | 24 | | error allowing homestead exemptions under Article 15; (2) | 25 | | certificates of error on
residential property
of 6 units or |
| | | HB5294 | - 11 - | LRB101 18103 HLH 67542 b |
|
| 1 | | less; (3) certificates of error allowing exemption of the
| 2 | | property pursuant to Section 14-25; and (4) other certificates | 3 | | of error
reducing assessed value by less than $100,000. Any | 4 | | certificate of error not
certified shall be presented to the | 5 | | court.
The county assessor shall develop reasonable procedures | 6 | | for the filing and
processing of certificates of error. Prior | 7 | | to the certification or
presentation to the court, the county | 8 | | assessor or his or her designee shall
execute and include in | 9 | | the certificate of error a statement attesting that all
| 10 | | procedural requirements pertaining to the issuance of the | 11 | | certificate of error
have been met and that in fact an error | 12 | | exists.
When so
introduced in evidence such certificate shall | 13 | | become a part of the court
records, and shall not be removed | 14 | | from the files except upon the order of the
court.
| 15 | | Certificates of error that will be presented to the court | 16 | | shall be filed as
an
objection in the application for judgment | 17 | | and order of sale for the year in
relation to which the | 18 | | certificate is made
or as an amendment to the objection
under | 19 | | subsection (b).
Certificates of error that are to be
certified | 20 | | according to the procedure authorized by this Section need not | 21 | | be
presented to the court as an objection or an amendment under | 22 | | subsection
(b). The State's Attorney of the county
in which the | 23 | | property is situated shall mail a copy of any final judgment
| 24 | | entered by the court regarding any certificate of error to the
| 25 | | taxpayer of record for
the year in question.
| 26 | | Any unpaid taxes after the entry of the final judgment by |
| | | HB5294 | - 12 - | LRB101 18103 HLH 67542 b |
|
| 1 | | the court or
certification on
certificates issued under this | 2 | | Section may be included in a special tax sale,
provided that an | 3 | | advertisement is published and a notice is mailed to the
person | 4 | | in whose name the taxes were last assessed, in a form and | 5 | | manner
substantially similar to the advertisement and notice | 6 | | required under Sections
21-110 and 21-135. The advertisement | 7 | | and sale shall be subject to all
provisions of law regulating | 8 | | the annual advertisement and sale of delinquent
property, to | 9 | | the extent that those provisions may be made applicable.
| 10 | | A certificate of error certified under this Section shall | 11 | | be given effect by the county treasurer, who shall mark the tax
| 12 | | books and, upon receipt of one of the following certificates | 13 | | from the county assessor
or the county assessor and the board | 14 | | of
review
where the board of review is
required to endorse the | 15 | | certificate of error,
shall issue refunds to the taxpayer | 16 | | accordingly:
| 17 | | "CERTIFICATION
| 18 | | I, .................., county assessor, hereby certify | 19 | | that the Certificates
of Error set out on the attached list | 20 | | have been duly issued to correct an
error or mistake in the | 21 | | assessment."
| 22 | | "CERTIFICATION
| 23 | | I, .................., county assessor, and we,
| 24 | | ........................................................,
|
| | | HB5294 | - 13 - | LRB101 18103 HLH 67542 b |
|
| 1 | | members of the board of review,
hereby certify that the | 2 | | Certificates
of Error set out on the attached list have | 3 | | been duly issued to correct an
error or mistake in the | 4 | | assessment and that any certificates of error required
to
| 5 | | be endorsed by the
board of review
have been so endorsed."
| 6 | | The county treasurer has the power to mark the tax books to | 7 | | reflect
the issuance of certificates of error
certified | 8 | | according to
the procedure authorized in this Section for | 9 | | certificates of error issued under
Section 14-25 or | 10 | | certificates of error
issued to and including 3
years after the | 11 | | date on which the annual judgment and order of sale for that
| 12 | | tax year was first entered. The county
treasurer has the power | 13 | | to issue refunds to the taxpayer as set forth
above until all | 14 | | refunds authorized by this Section have been completed.
| 15 | | To the extent that the certificate of error obviates the | 16 | | liability for
nonpayment of taxes, certification of a | 17 | | certificate of error according to the
procedure authorized in | 18 | | this Section shall operate to vacate any judgment or
forfeiture | 19 | | as to that year's taxes, and the warrant books and judgment | 20 | | books
shall be marked to reflect that the judgment or | 21 | | forfeiture has been vacated.
| 22 | | No later than December 31, 2020, the assessor shall compile | 23 | | and post on its website a list, searchable by geographic map | 24 | | location and address, which identifies at least (i) the | 25 | | issuance of each certificate of error from January 1, 2015 |
| | | HB5294 | - 14 - | LRB101 18103 HLH 67542 b |
|
| 1 | | until December 1, 2020; (2) the dollar amount of the correction | 2 | | resulting from an error or mistake; and (3) the final assessed | 3 | | value as corrected. Any further certificates of error or | 4 | | correction that issue on or after December 1, 2020 shall be | 5 | | added to the compilation within 30 calendar days after the date | 6 | | the certificate of error or correction becomes final. | 7 | | (b) Nothing in subsection (a) of this Section shall be | 8 | | construed to
prohibit the execution, endorsement, issuance, | 9 | | and adjudication of a
certificate of error if (i) the annual | 10 | | judgment and order of sale for the tax
year in question is | 11 | | reopened for further proceedings upon consent of the county
| 12 | | collector and county assessor, represented by the State's | 13 | | Attorney, and (ii) a
new final judgment is subsequently entered | 14 | | pursuant to the certificate. This
subsection (b) shall be | 15 | | construed as declarative of existing law and not as a
new | 16 | | enactment.
| 17 | | (c) No certificate of error, other than a certificate to | 18 | | establish an
exemption under Section 14-25, shall be executed | 19 | | for any tax year more than 3
years after the date on which the | 20 | | annual judgment and order of sale for that
tax year was first | 21 | | entered, except that during calendar years 1999 and 2000 a
| 22 | | certificate of error may
be
executed
for any tax year, provided | 23 | | that the error or mistake in the assessment was
discovered no
| 24 | | more than 3 years after the date on which the annual judgment | 25 | | and order of sale
for that
tax year was first entered.
| 26 | | (d) The time limitation of subsection (c) shall not apply |
| | | HB5294 | - 15 - | LRB101 18103 HLH 67542 b |
|
| 1 | | to a certificate
of error correcting an assessment to $1, under | 2 | | Section 10-35, on a parcel that
a subdivision or planned | 3 | | development has acquired by adverse possession, if
during the | 4 | | tax year for which the certificate is executed the subdivision | 5 | | or
planned development used the parcel as common area, as | 6 | | defined in Section
10-35, and if application for the | 7 | | certificate of error is made prior to
December 1, 1997.
| 8 | | (e) The changes made by this amendatory Act of the 91st | 9 | | General
Assembly apply to certificates
of error issued before, | 10 | | on, and after the effective date of this amendatory Act
of the | 11 | | 91st General Assembly.
| 12 | | (Source: P.A. 95-644, eff. 10-12-07.)
| 13 | | (35 ILCS 200/14-20)
| 14 | | Sec. 14-20. Certificate of error; counties of less than | 15 | | 3,000,000. In any
county with less than 3,000,000 inhabitants, | 16 | | if, at any time before judgment or
order of sale is entered in | 17 | | any proceeding to collect or to enjoin the
collection of taxes | 18 | | based upon any assessment of any property, the chief county
| 19 | | assessment officer discovers an error or mistake in the | 20 | | assessment (other than
errors of judgment as to the valuation | 21 | | of the property), he or she shall issue
to the person | 22 | | erroneously assessed a certificate setting forth the nature of
| 23 | | the error and the cause or causes of the error.
In any county | 24 | | with less than 3,000,000 inhabitants, if an owner fails to
file
| 25 | | an application for any homestead exemption provided under |
| | | HB5294 | - 16 - | LRB101 18103 HLH 67542 b |
|
| 1 | | Article 15 during the previous assessment year and qualifies
| 2 | | for the exemption, the Chief County Assessment Officer pursuant | 3 | | to this
Section,
or the Board of Review pursuant to Section | 4 | | 16-75, shall issue a
certificate of error setting forth the | 5 | | correct taxable valuation of the
property.
The certificate, | 6 | | when properly
endorsed by the majority of the board of review, | 7 | | showing their concurrence, and
not otherwise, may be used in | 8 | | evidence in any court of competent jurisdiction,
and when so | 9 | | introduced in evidence, shall become a part of the court record | 10 | | and
shall not be removed from the files except on an order of | 11 | | the court. In counties of less than 3,000,000 inhabitants and | 12 | | more than 300,000 inhabitants, no later than December 31, 2021, | 13 | | the assessor shall compile and post on its website a list, | 14 | | searchable by geographic map location and address, which | 15 | | identifies at least: (1) the issuance of each certificate of | 16 | | error from January 1, 2015 to December 1, 2021; (2) the dollar | 17 | | amount of the correction resulting from error or mistake; and | 18 | | (3) the final assessed value as corrected. Any further | 19 | | certificates of error or correction that issue on or after | 20 | | December 1, 2021 shall be added to the compilation within 30 | 21 | | calendar days after the date the certificate of error or | 22 | | correction becomes final.
| 23 | | (Source: P.A. 96-522, eff. 8-14-09.)
| 24 | | Section 99. Effective date. This Act takes effect upon | 25 | | becoming law.
|
|