Illinois General Assembly - Full Text of SB3143
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Full Text of SB3143  101st General Assembly




State of Illinois
2019 and 2020


Introduced 2/6/2020, by Sen. Sara Feigenholtz


35 ILCS 200/12-10

    Amends the Property Tax Code. Provides that, in counties with less than 3,000,000 inhabitants, the assessment list may be posted on the chief county assessment officer's website.

LRB101 16156 HLH 65524 b





SB3143LRB101 16156 HLH 65524 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
5Section 12-10 as follows:
6    (35 ILCS 200/12-10)
7    Sec. 12-10. Publication of assessments; counties of less
8than 3,000,000. In counties with less than 3,000,000
9inhabitants, as soon as the chief county assessment officer has
10completed the assessment in the county or in the assessment
11district, he or she shall, in each year of a general
12assessment, publish for the county or assessment district a
13complete list of the assessment, by townships if so organized.
14In years other than years of a general assessment, the chief
15county assessment officer shall publish a list of property for
16which assessments have been added or changed since the
17preceding assessment, together with the amounts of the
18assessments, except that publication of individual assessment
19changes shall not be required if the changes result from
20equalization by the supervisor of assessments under Section
219-210, or Section 10-200, in which case the list shall include
22a general statement indicating that assessments have been
23changed because of the application of an equalization factor



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1and shall set forth the percentage of increase or decrease
2represented by the factor. The publication shall be made on or
3before December 31 of that year, and shall be printed in some
4public newspaper or newspapers published in the county or
5posted on the chief county assessment officer's website. In
6every township or assessment district in which there is
7published one or more newspapers of general circulation, if the
8publication is not posted on the chief county assessment
9officer's website, the list of that township shall be published
10in one of the newspapers.
11    At the top of the list of assessments there shall be a
12notice in substantially the following form printed in type no
13smaller than eleven point:
15    Median Level of Assessment--(insert here the median level
16of assessment for the assessment district)
17    Your property is to be assessed at the above listed median
18level of assessment for the assessment district. You may check
19the accuracy of your assessment by dividing your assessment by
20the median level of assessment. The resulting value should
21equal the estimated fair cash value of your property. If the
22resulting value is greater than the estimated fair cash value
23of your property, you may be over-assessed. If the resulting
24value is less than the fair cash value of your property, you
25may be under-assessed. You may appeal your assessment to the
26Board of Review."



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1    The notice published under this Section shall also include
2the following:
3        (1) A statement advising the taxpayer that assessments
4    of property, other than farm land and coal, are required by
5    law to be assessed at 33 1/3% of fair market value.
6        (2) The name, address, phone number, office hours, and,
7    if one exists, the website address of the assessor.
8        (3) A statement advising the taxpayer of the steps to
9    follow if the taxpayer believes the full fair market value
10    of the property is incorrect or believes the assessment is
11    not uniform with other comparable properties in the same
12    neighborhood. The statement shall also (i) advise all
13    taxpayers to contact the township assessor's office, in
14    those counties under township organization, first to
15    review the assessment, (ii) advise all taxpayers to file an
16    appeal with the board of review if not satisfied with the
17    assessor review, and (iii) give the phone number to call
18    for a copy of the board of review rules; if the Board of
19    Review maintains a web site, the notice must also include
20    the address of the website where the Board of Review rules
21    can be viewed.
22        (4) A statement advising the taxpayer that there is a
23    deadline date for filing an appeal with the board of review
24    and indicating that deadline date (30 days following the
25    scheduled publication date).
26        (5) A brief explanation of the relationship between the



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1    assessment and the tax bill.
2        (6) In bold type, a notice of possible eligibility for
3    the various homestead exemptions as provided in Section
4    15-165 through Section 15-175 and Section 15-180.
5    The newspaper shall furnish to the local assessment
6officers as many copies of the paper containing the assessment
7list as they may require.
8(Source: P.A. 97-146, eff. 7-14-11.)