Full Text of HB4044 97th General Assembly
HB4044 97TH GENERAL ASSEMBLY |
| | 97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012 HB4044 Introduced , by Rep. Arthur Turner SYNOPSIS AS INTRODUCED: |
| 35 ILCS 200/16-55 | | 35 ILCS 200/21-145 | |
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Amends the Property Tax Code. Requires boards of review in counties with less than 3,000,000 inhabitants to notify the complainant or the complainant's attorney, either electronically or by mail, of the receipt of the filing of a complaint. Provides that the notice shall include the docket number. Provides that, if the complaint does not comply with board of review rules, the notification must identify which rules have not been complied with and provide the complainant with not less than 5 days to comply with those rules. Provides that, if the complainant complies with the board of review rules at the time the complaint is filed or within the extended period granted by the board of review, then the board of review must send the complainant or the complainant's attorney a notice of a hearing. Provides that boards of review in counties with less than 3,000,000 inhabitants shall adopt rules allowing a complaining party or its attorney to attend and participate in a hearing telephonically or electronically. In a Section concerning scavenger sales, requires certain county collectors to publish notice of the intended
application for judgment and sale of all properties upon which all or a part of
the general taxes for each of 3 or more years (instead of 2 or more years) are delinquent.
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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 | | Sections 16-55 and 21-145 as follows:
| 6 | | (35 ILCS 200/16-55)
| 7 | | Sec. 16-55. Complaints. On written complaint that any | 8 | | property is
overassessed or underassessed, the board shall | 9 | | review the assessment, and
correct it, as appears to be just, | 10 | | but in no case shall the property be
assessed at a higher | 11 | | percentage of fair cash value than other property in the
| 12 | | assessment district prior to equalization by the board or the | 13 | | Department. The board shall include compulsory sales in | 14 | | reviewing and correcting assessments, including, but not | 15 | | limited to, those compulsory sales submitted by the taxpayer, | 16 | | if the board determines that those sales reflect the same | 17 | | property characteristics and condition as those originally | 18 | | used to make the assessment. The board shall also consider | 19 | | whether the compulsory sale would otherwise be considered an | 20 | | arm's length transaction. A
complaint to affect the assessment | 21 | | for the current year shall be filed on or
before the 10th day | 22 | | of August in counties with less than 150,000 inhabitants
and on | 23 | | or before the 10th day of September in counties with 150,000 or |
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| 1 | | more but
less than 3,000,000 inhabitants, except if the | 2 | | assessment books containing the
assessment complained of are | 3 | | not filed with the board of review by the 10th day
of July in a | 4 | | county with fewer than 150,000 inhabitants or by the 10th day | 5 | | of
August in a county with 150,000 or more but less than | 6 | | 3,000,000 inhabitants,
then the complaint shall be filed on or | 7 | | before 30 calendar days after the date
of publication of the | 8 | | assessment list under Section 12-10. The board may also,
at any | 9 | | time before its revision of the assessments is completed in | 10 | | every year,
increase, reduce or otherwise adjust the assessment | 11 | | of any property, making
changes in the valuation as may be | 12 | | just, and shall have full power over the
assessment of any | 13 | | person and may do anything in regard thereto that it may deem
| 14 | | necessary to make a just assessment, but the property shall not | 15 | | be assessed at
a higher percentage of fair cash value than the | 16 | | assessed valuation of other
property in the assessment district | 17 | | prior to equalization by the board or the
Department. No | 18 | | assessment shall be increased until the person to be affected
| 19 | | has been notified and given an opportunity to be heard, except | 20 | | as provided
below. Before making any reduction in assessments | 21 | | of its own motion, the board
of review shall give notice to the | 22 | | assessor or chief county assessment officer
who certified the | 23 | | assessment, and give the assessor or chief county assessment
| 24 | | officer an opportunity to be heard thereon. All complaints of | 25 | | errors in
assessments of property shall be in writing, and | 26 | | shall be filed by the
complaining party with the board of |
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| 1 | | review, in duplicate. The duplicate shall
be filed by the board | 2 | | of review with the assessor or chief county assessment
officer | 3 | | who certified the assessment. In all cases where a change in | 4 | | assessed
valuation of $100,000 or more is sought, the board of | 5 | | review shall also serve a
copy of the petition on all taxing | 6 | | districts as shown on the last available tax
bill at least 14 | 7 | | days prior to the hearing on the complaint. All taxing
| 8 | | districts shall have an opportunity to be heard on the | 9 | | complaint. Complaints
shall be classified by townships or | 10 | | taxing districts by the clerk of the board
of review. All | 11 | | classes of complaints shall be docketed numerically, each in | 12 | | its
own class, in the order in which they are presented, in | 13 | | books kept for that
purpose, which books shall be open to | 14 | | public inspection. Complaints shall be
considered by townships | 15 | | or taxing districts until all complaints have been
heard and | 16 | | passed upon by the board.
| 17 | | In counties with less than 3,000,000 inhabitants, upon | 18 | | receipt of a written complaint timely filed under this Section, | 19 | | the board of review shall docket the complaint and send | 20 | | electronically or by mail to the complainant, or the | 21 | | complainant's attorney (if the complaint is filed by an | 22 | | attorney on behalf of a complainant), a notification of receipt | 23 | | of the filing of a complaint. That notification shall include | 24 | | the docket number. In counties with less than 3,000,000 | 25 | | inhabitants, if the complaint does not comply with the board of | 26 | | review rules entitling the complainant to a hearing, the |
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| 1 | | notification must identify which rules have not been complied | 2 | | with and provide the complainant with not less than 5 days to | 3 | | comply with those rules. In those counties, if the complainant | 4 | | complies with the board of review rules either upon the initial | 5 | | filing of a complaint or within the time as extended by the | 6 | | board of review for compliance, then the board of review shall | 7 | | send electronically or by mail to the complainant or the | 8 | | complainant's attorney a notice of a hearing. Where | 9 | | practicable, the board of review in a county with less than | 10 | | 3,000,000 inhabitants shall adopt rules allowing a complainant | 11 | | or a complainant's attorney to attend and participate in a | 12 | | hearing telephonically or electronically. | 13 | | (Source: P.A. 96-1083, eff. 7-16-10.)
| 14 | | (35 ILCS 200/21-145)
| 15 | | Sec. 21-145. Scavenger sale. At the same time the County | 16 | | Collector annually
publishes the collector's annual sale | 17 | | advertisement under Sections 21-110,
21-115 and 21-120, it is | 18 | | mandatory for the collector in counties with 3,000,000
or more | 19 | | inhabitants, and in other counties if the county board so | 20 | | orders by
resolution, to publish an advertisement giving notice | 21 | | of the intended
application for judgment and sale of all | 22 | | properties upon which all or a part of
the general taxes for | 23 | | each of 3 2 or more years, including the current tax
year, are | 24 | | delinquent as of the date of
the advertisement. In no event may | 25 | | there be more than 2 consecutive years
without a sale under |
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| 1 | | this Section. The term delinquent also includes
forfeitures. | 2 | | The County Collector shall include in the advertisement and in | 3 | | the
application for judgment and sale under this Section and | 4 | | Section 21-260 the
total amount of all general taxes upon those | 5 | | properties which are delinquent as
of the date of the | 6 | | advertisement. In lieu of a single annual advertisement and
| 7 | | application for judgment and sale under this Section and | 8 | | Section 21-260, the
County Collector may, from time to time, | 9 | | beginning on the date of the
publication of the annual sale | 10 | | advertisement and before August 1 of the next
year, publish | 11 | | separate advertisements and make separate applications on
| 12 | | eligible properties described in one or more volumes of the | 13 | | delinquent list.
The separate advertisements and applications | 14 | | shall, in the aggregate, include
all the properties which | 15 | | otherwise would have been included in the single
annual | 16 | | advertisement and application for judgment and sale under this | 17 | | Section.
Upon the written request of the taxing district which | 18 | | levied the same, the
County Collector shall also include in the | 19 | | advertisement the special taxes and
special assessments, | 20 | | together with interest, penalties and costs thereon upon
those | 21 | | properties which are delinquent as of the date of the | 22 | | advertisement. The
advertisement and application for judgment | 23 | | and sale shall be in the manner
prescribed by this Code | 24 | | relating to the annual advertisement and application
for | 25 | | judgment and sale of delinquent properties.
| 26 | | (Source: P.A. 88-455; 89-695, eff. 12-31-96.)
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