Illinois General Assembly - Full Text of SB3069
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Full Text of SB3069  102nd General Assembly




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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 16-160 as follows:
6    (35 ILCS 200/16-160)
7    Sec. 16-160. Property Tax Appeal Board; process. In
8counties with 3,000,000 or more inhabitants, beginning with
9assessments made for the 1996 assessment year for residential
10property of 6 units or less and beginning with assessments
11made for the 1997 assessment year for all other property, and
12for all property in any county other than a county with
133,000,000 or more inhabitants, any taxpayer dissatisfied with
14the decision of a board of review or board of appeals as such
15decision pertains to the assessment of his or her property for
16taxation purposes, or any taxing body that has an interest in
17the decision of the board of review or board of appeals on an
18assessment made by any local assessment officer, may, (i) in
19counties with less than 3,000,000 inhabitants within 30 days
20after the date of written notice of the decision of the board
21of review or (ii) in assessment year 1999 and thereafter in
22counties with 3,000,000 or more inhabitants within 30 days
23after the date of the board of review notice or within 30 days



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1after the date that the board of review transmits to the county
2assessor pursuant to Section 16-125 its final action on the
3township in which the property is located, whichever is later,
4appeal the decision to the Property Tax Appeal Board for
5review. For filing purposes, taxpayers or owners shall also
6include condominium associations and homeowner associations.
7In any appeal where the board of review or board of appeals has
8given written notice of the hearing to the taxpayer 30 days
9before the hearing, failure to appear at the board of review or
10board of appeals hearing shall be grounds for dismissal of the
11appeal unless a continuance is granted to the taxpayer. If an
12appeal is dismissed for failure to appear at a board of review
13or board of appeals hearing, the Property Tax Appeal Board
14shall have no jurisdiction to hear any subsequent appeal on
15that taxpayer's complaint. Such taxpayer or taxing body,
16hereinafter called the appellant, shall file a petition with
17the clerk of the Property Tax Appeal Board, setting forth the
18facts upon which he or she bases the objection, together with a
19statement of the contentions of law which he or she desires to
20raise, and the relief requested. If a petition is filed by a
21taxpayer, the taxpayer is precluded from filing objections
22based upon valuation, as may otherwise be permitted by
23Sections 21-175 and 23-5. However, any taxpayer not satisfied
24with the decision of the board of review or board of appeals as
25such decision pertains to the assessment of his or her
26property need not appeal the decision to the Property Tax



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1Appeal Board before seeking relief in the courts. The changes
2made by this amendatory Act of the 91st General Assembly shall
3be effective beginning with the 1999 assessment year.
4(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
5    Section 99. Effective date. This Act takes effect upon
6becoming law.