Full Text of HB5244 100th General Assembly
HB5244 100TH GENERAL ASSEMBLY |
| | 100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018 HB5244 Introduced , by Rep. Linda Chapa LaVia SYNOPSIS AS INTRODUCED: |
| 35 ILCS 200/12-10 | | 35 ILCS 200/12-30 | |
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Amends the Property Tax Code. Provides that, beginning with the 2017 valuation year, publication of an individual listing of assessment in a newspaper is not required for each parcel which meets the requirements for an individual notification if a list is published on a county-controlled website. Effective immediately.
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| | 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 12-10 and 12-30 as follows:
| 6 | | (35 ILCS 200/12-10)
| 7 | | Sec. 12-10. Publication of assessments; counties of less | 8 | | than 3,000,000. | 9 | | (a) In
counties with less than 3,000,000 inhabitants, as | 10 | | soon as the chief county
assessment officer has completed the | 11 | | assessment in the county or in the
assessment district, he or | 12 | | she shall, in each year of a general assessment,
publish for | 13 | | the county or assessment district a complete list of the
| 14 | | assessment, by townships if so organized. In years other than | 15 | | years of a
general assessment, the chief county assessment | 16 | | officer shall publish a list of
property for which assessments | 17 | | have been added or changed since the preceding
assessment, | 18 | | together with the amounts of the assessments, except that
| 19 | | publication of individual assessment changes shall not be | 20 | | required if the
changes result from equalization by the | 21 | | supervisor of assessments under Section
9-210, or Section | 22 | | 10-200, in which case the list shall include a general
| 23 | | statement indicating that assessments have been changed |
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| 1 | | because of the
application of an equalization factor and shall | 2 | | set forth the percentage of
increase or decrease represented by | 3 | | the factor. The publication shall be made
on or before December | 4 | | 31 of that year, and shall be printed in some public
newspaper | 5 | | or newspapers published in the county. In every township or
| 6 | | assessment district in which there is published one or more | 7 | | newspapers of
general circulation, the list of that township | 8 | | shall be published in one of the
newspapers.
| 9 | | (b) Notwithstanding any other provision of law, for each | 10 | | parcel for which an individual notification meeting the | 11 | | requirements of Section 12-30 was mailed to the taxpayer, | 12 | | publication of an individual listing of assessment in a | 13 | | newspaper of general circulation is not required beginning with | 14 | | the 2017 valuation year, so long as the list as described in | 15 | | subsection (a) above is published on a county-controlled | 16 | | website. | 17 | | (c) At the top of the list of assessments there shall be a | 18 | | notice in
substantially the following form printed in type no | 19 | | smaller than eleven point:
| 20 | | "NOTICE TO TAXPAYERS
| 21 | | Median Level of Assessment--(insert here the median level | 22 | | of assessment
for the assessment district)
| 23 | | Your property is to be assessed at the above listed median | 24 | | level of
assessment for the assessment district. You may check | 25 | | the accuracy of your
assessment by dividing your assessment by | 26 | | the median level of assessment. The
resulting value should |
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| 1 | | equal the estimated fair cash value of your property.
If the | 2 | | resulting value is greater than the estimated fair cash value | 3 | | of your
property, you may be over-assessed. If the resulting | 4 | | value is less than the
fair cash value of your property, you | 5 | | may be under-assessed. You may appeal
your assessment to the | 6 | | Board of Review."
| 7 | | (d) The notice published under this Section shall also | 8 | | include the following: | 9 | | (1) A statement advising the taxpayer that assessments | 10 | | of property, other than farm land and coal, are required by | 11 | | law to be assessed at 33 1/3% of fair market value. | 12 | | (2) The name, address, phone number, office hours, and, | 13 | | if one exists, the website address of the assessor. | 14 | | (3) A statement advising the taxpayer of the steps to | 15 | | follow if the taxpayer believes the full fair market value | 16 | | of the property is incorrect or believes the assessment is | 17 | | not uniform with other comparable properties in the same | 18 | | neighborhood. The statement shall also (i) advise all | 19 | | taxpayers to contact the township assessor's office, in | 20 | | those counties under township organization, first to | 21 | | review the assessment, (ii) advise all taxpayers to file an | 22 | | appeal with the board of review if not satisfied with the | 23 | | assessor review, and (iii) give the phone number to call | 24 | | for a copy of the board of review rules; if the Board of | 25 | | Review maintains a web site, the notice must also include | 26 | | the address of the website where the Board of Review rules |
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| 1 | | can be viewed. | 2 | | (4) A statement advising the taxpayer that there is a | 3 | | deadline date for filing an appeal with the board of review | 4 | | and indicating that deadline date (30 days following the | 5 | | scheduled publication date). | 6 | | (5) A brief explanation of the relationship between the | 7 | | assessment and the tax bill. | 8 | | (6) In bold type, a notice of possible eligibility for | 9 | | the various homestead exemptions as provided in Section | 10 | | 15-165 through Section 15-175 and Section 15-180. | 11 | | (e) The newspaper shall furnish to the local assessment | 12 | | officers as many
copies of the paper containing the assessment | 13 | | list as they may require.
| 14 | | (Source: P.A. 97-146, eff. 7-14-11.)
| 15 | | (35 ILCS 200/12-30)
| 16 | | Sec. 12-30. Mailed notice of changed assessments; counties | 17 | | of less than
3,000,000. | 18 | | (a) In every county with less than 3,000,000 inhabitants, | 19 | | in addition to
the publication of the list of assessments in | 20 | | each year of a general assessment
and of the list of property | 21 | | for which assessments have been added or changed,
as provided | 22 | | above, a notice shall be mailed by the chief county assessment
| 23 | | officer to each taxpayer whose assessment has been changed | 24 | | since the last
preceding assessment, using the address as it | 25 | | appears on the assessor's
records, except in the case of |
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| 1 | | changes caused by a change in the county
equalization factor by | 2 | | the Department or in the case of changes resulting
from | 3 | | equalization by the chief county assessment officer under | 4 | | Section 9-210,
during any year such change is made. The notice | 5 | | may, but need not be, sent by a
township assessor. | 6 | | (b) The notice sent under this Section shall include the | 7 | | following: | 8 | | (1) The previous year's assessed value after board of | 9 | | review equalization. | 10 | | (2) Current assessed value and the date of that | 11 | | valuation. | 12 | | (3) The percentage change from the previous assessed | 13 | | value to the current assessed value. | 14 | | (4) The full fair market value (as indicated by | 15 | | dividing the current assessed value by the median level of | 16 | | assessment in the assessment district as determined by the | 17 | | most recent 3 year assessment to sales ratio study adjusted | 18 | | to take into account any changes in assessment levels since | 19 | | the data for the studies were collected). | 20 | | (5) A statement advising the taxpayer that assessments | 21 | | of property, other than farm land and coal, are required by | 22 | | law to be assessed at 33 1/3% of fair market value. | 23 | | (6) The name, address, phone number, office hours, and, | 24 | | if one exists, the website address of the assessor. | 25 | | (7) Where practicable, the notice shall include the | 26 | | reason for any increase in the property's valuation. |
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| 1 | | (8) The name and price per copy by mail of the | 2 | | newspaper in which the list of assessments will be | 3 | | published and the scheduled publication date. | 4 | | (9) A statement advising the taxpayer of the steps to | 5 | | follow if the taxpayer believes the full fair market value | 6 | | of the property is incorrect or believes the assessment is | 7 | | not uniform with other comparable properties in the same | 8 | | neighborhood. The statement shall also (i) advise all | 9 | | taxpayers to contact the township assessor's office, in | 10 | | those counties under township organization, first to | 11 | | review the assessment, (ii) advise all taxpayers to file an | 12 | | appeal with the board of review if not satisfied with the | 13 | | assessor review, and (iii) give the phone number to call | 14 | | for a copy of the board of review rules. | 15 | | (10) A statement advising the taxpayer that there is a | 16 | | deadline date for filing an appeal with the board of review | 17 | | and indicating that deadline date (30 days following the | 18 | | scheduled publication date). | 19 | | (11) A brief explanation of the relationship between | 20 | | the assessment and the tax bill (including an explanation | 21 | | of the equalization factors) and an explanation that the | 22 | | assessment stated for the preceding year is the assessment | 23 | | after equalization by the board of review in the preceding | 24 | | year. | 25 | | (12) In bold type, a notice of possible eligibility for | 26 | | the
various homestead exemptions as provided in Section |
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| 1 | | 15-165
through Section 15-175 and Section 15-180. | 2 | | (c) In addition to the requirements of subsection (b) of | 3 | | this Section, in every county with less than 3,000,000 | 4 | | inhabitants, where the chief county assessment officer | 5 | | maintains and controls an electronic database containing the | 6 | | physical characteristics of the property, the notice shall | 7 | | include the following: | 8 | | (1) The physical characteristics of the taxpayer's | 9 | | property that are available from that database; or | 10 | | (2) A statement advising the taxpayer that detailed | 11 | | property characteristics are available on the county | 12 | | website and the URL address of that website. | 13 | | (d) In addition to the requirements of subsection (b) of | 14 | | this Section, in every county with less than 3,000,000 | 15 | | inhabitants, where the chief county assessment officer does not | 16 | | maintain and control an electronic database containing the | 17 | | physical characteristics of the property, and where one or more | 18 | | townships in the county maintain and control an electronic | 19 | | database containing the physical characteristics of the | 20 | | property and some or all of the database is available on a | 21 | | website that is maintained and controlled by the township, the | 22 | | notice shall include a statement advising the taxpayer that | 23 | | detailed property characteristics are available on the | 24 | | township website and the URL address of that website. | 25 | | (e) Except as provided in this Section, the form and manner | 26 | | of
providing the information and explanations required to be in |
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| 1 | | the notice shall
be prescribed by the Department.
| 2 | | (Source: P.A. 96-122, eff. 1-1-10.)
| 3 | | Section 99. Effective date. This Act takes effect upon | 4 | | becoming law.
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