Illinois General Assembly - Full Text of SB3069
Illinois General Assembly

Previous General Assemblies

Full Text of SB3069  102nd General Assembly




SB3069 EnrolledLRB102 20868 HLH 29750 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 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



SB3069 Enrolled- 2 -LRB102 20868 HLH 29750 b

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. In any appeal where the board of review or board of
6appeals has given written notice of the hearing to the
7taxpayer 30 days before the hearing, failure to appear at the
8board of review or board of appeals hearing shall be grounds
9for dismissal of the appeal unless a continuance is granted to
10the taxpayer. If an appeal is dismissed for failure to appear
11at a board of review or board of appeals hearing, the Property
12Tax Appeal Board shall have no jurisdiction to hear any
13subsequent appeal on that taxpayer's complaint. Such taxpayer
14or taxing body, hereinafter called the appellant, shall file a
15petition with the clerk of the Property Tax Appeal Board,
16setting forth the facts upon which he or she bases the
17objection, together with a statement of the contentions of law
18which he or she desires to raise, and the relief requested. If
19a petition is filed by a taxpayer, the taxpayer is precluded
20from filing objections based upon valuation, as may otherwise
21be permitted by Sections 21-175 and 23-5. However, any
22taxpayer not satisfied with the decision of the board of
23review or board of appeals as such decision pertains to the
24assessment of his or her property need not appeal the decision
25to the Property Tax Appeal Board before seeking relief in the
26courts. The changes made by this amendatory Act of the 91st



SB3069 Enrolled- 3 -LRB102 20868 HLH 29750 b

1General Assembly shall be effective beginning with the 1999
2assessment year.
3    An association may, on behalf of all or several of the
4owners that constitute the association, file an appeal to the
5Property Tax Appeal Board or intervene in an appeal to the
6Property Tax Appeal Board filed by a taxing body. For purposes
7of this Section, "association" means: (1) a common interest
8community association, as that term is defined in Section 1-5
9of the Common Interest Community Association Act; (2) a unit
10owners' association, as that term is defined in subsection (o)
11of Section 2 of the Condominium Property Act; or (3) a master
12association, as that term is defined in subsection (u) of
13Section 2 of the Condominium Property Act.
14(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)