Full Text of SB0113 102nd General Assembly
SB0113 102ND GENERAL ASSEMBLY |
| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022 SB0113 Introduced 2/3/2021, by Sen. Sara Feigenholtz SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Provides that condominium associations and homeowner associations may also file appeals with the Property Tax Appeal Board.
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| | FISCAL NOTE ACT MAY APPLY | | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | A BILL FOR |
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| 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 | | Section 16-160 as follows:
| 6 | | (35 ILCS 200/16-160)
| 7 | | Sec. 16-160. Property Tax Appeal Board; process. In | 8 | | counties with
3,000,000 or more inhabitants, beginning with | 9 | | assessments made for the 1996
assessment year for residential | 10 | | property of 6 units or less and beginning with
assessments | 11 | | made for the 1997 assessment year for all other property, and | 12 | | for
all property in any county
other than a county with | 13 | | 3,000,000 or more inhabitants, any taxpayer
dissatisfied with | 14 | | the decision of a board of review or board of appeals as
such
| 15 | | decision pertains to the assessment of his or her property for | 16 | | taxation
purposes, or any taxing body that has an interest in | 17 | | the decision of the board
of
review or board of appeals on an | 18 | | assessment made by any local assessment
officer,
may, (i) in | 19 | | counties with less than 3,000,000 inhabitants within 30 days
| 20 | | after the date of written notice of the decision of
the board | 21 | | of review or (ii) in assessment year 1999 and thereafter
in | 22 | | counties with 3,000,000 or more inhabitants within 30 days | 23 | | after the
date of the board of review notice or within 30 days
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| 1 | | after the date that the board of review transmits to the
county | 2 | | assessor pursuant to Section 16-125 its final action on
the | 3 | | township
in which the property is located, whichever is later,
| 4 | | appeal the
decision to the
Property Tax Appeal Board for | 5 | | review. For filing purposes, taxpayers or owners shall also | 6 | | include condominium associations and homeowner associations. | 7 | | In any appeal where the board of review
or board of appeals has | 8 | | given written
notice of the hearing to the taxpayer 30 days | 9 | | before the hearing, failure to
appear at the board of review or | 10 | | board of appeals hearing shall be grounds
for dismissal of the
| 11 | | appeal unless a continuance is granted to the taxpayer. If an | 12 | | appeal is
dismissed for failure to appear at a board of review | 13 | | or board of appeals
hearing, the Property Tax
Appeal Board | 14 | | shall have no jurisdiction to hear any subsequent appeal on | 15 | | that
taxpayer's complaint. Such taxpayer or taxing body, | 16 | | hereinafter called the
appellant, shall file a petition with | 17 | | the clerk of the Property Tax Appeal
Board, setting forth the | 18 | | facts upon which he or she bases the objection,
together with a | 19 | | statement of the contentions of law which he or she desires to
| 20 | | raise, and the relief requested. If a petition is filed by a | 21 | | taxpayer, the
taxpayer is precluded from filing objections | 22 | | based upon valuation, as may
otherwise be permitted by | 23 | | Sections 21-175 and 23-5. However, any taxpayer not
satisfied | 24 | | with the decision of the board of review or board of appeals as
| 25 | | such decision pertains to
the assessment of his or her | 26 | | property need not appeal the decision to the
Property Tax |
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| 1 | | Appeal Board before seeking relief in the courts.
The changes | 2 | | made by this amendatory Act of the 91st General Assembly shall | 3 | | be
effective beginning
with the 1999 assessment year.
| 4 | | (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
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