Illinois General Assembly - Full Text of HB2535
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Full Text of HB2535  99th General Assembly




State of Illinois
2015 and 2016


Introduced 2/18/2015, by Rep. Michael W. Tryon


35 ILCS 200/12-10
35 ILCS 200/16-55

    Amends the Property Tax Code. Provides that, in counties with a population of less than 3,000,000, a complaint to affect the assessment of property shall be filed on or before 60 calendar days (instead of 30 calendar days) after the date of publication of the assessment list, if the appeal contains an appraisal. Effective immediately.

LRB099 06635 HLH 26708 b






HB2535LRB099 06635 HLH 26708 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
5Sections 12-10 and 16-55 as follows:
6    (35 ILCS 200/12-10)
7    Sec. 12-10. Publication of assessments; counties of less
8than 3,000,000. In counties with less than 3,000,000
9inhabitants, as soon as the chief county assessment officer has
10completed the assessment in the county or in the assessment
11district, he or she shall, in each year of a general
12assessment, publish for the county or assessment district a
13complete list of the assessment, by townships if so organized.
14In years other than years of a general assessment, the chief
15county assessment officer shall publish a list of property for
16which assessments have been added or changed since the
17preceding assessment, together with the amounts of the
18assessments, except that publication of individual assessment
19changes shall not be required if the changes result from
20equalization by the supervisor of assessments under Section
219-210, or Section 10-200, in which case the list shall include
22a general statement indicating that assessments have been
23changed because of the application of an equalization factor



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1and shall set forth the percentage of increase or decrease
2represented by the factor. The publication shall be made on or
3before December 31 of that year, and shall be printed in some
4public newspaper or newspapers published in the county. In
5every township or assessment district in which there is
6published one or more newspapers of general circulation, the
7list of that township shall be published in one of the
9    At the top of the list of assessments there shall be a
10notice in substantially the following form printed in type no
11smaller than eleven point:
13    Median Level of Assessment--(insert here the median level
14of assessment for the assessment district)
15    Your property is to be assessed at the above listed median
16level of assessment for the assessment district. You may check
17the accuracy of your assessment by dividing your assessment by
18the median level of assessment. The resulting value should
19equal the estimated fair cash value of your property. If the
20resulting value is greater than the estimated fair cash value
21of your property, you may be over-assessed. If the resulting
22value is less than the fair cash value of your property, you
23may be under-assessed. You may appeal your assessment to the
24Board of Review."
25    The notice published under this Section shall also include
26the following:



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1        (1) A statement advising the taxpayer that assessments
2    of property, other than farm land and coal, are required by
3    law to be assessed at 33 1/3% of fair market value.
4        (2) The name, address, phone number, office hours, and,
5    if one exists, the website address of the assessor.
6        (3) A statement advising the taxpayer of the steps to
7    follow if the taxpayer believes the full fair market value
8    of the property is incorrect or believes the assessment is
9    not uniform with other comparable properties in the same
10    neighborhood. The statement shall also (i) advise all
11    taxpayers to contact the township assessor's office, in
12    those counties under township organization, first to
13    review the assessment, (ii) advise all taxpayers to file an
14    appeal with the board of review if not satisfied with the
15    assessor review, and (iii) give the phone number to call
16    for a copy of the board of review rules; if the Board of
17    Review maintains a web site, the notice must also include
18    the address of the website where the Board of Review rules
19    can be viewed.
20        (4) A statement advising the taxpayer that there is a
21    deadline date for filing an appeal with the board of review
22    and indicating that deadline date (30 days following the
23    scheduled publication date, or 60 days following the
24    scheduled publication date if the appeal contains a land
25    appraisal prepared by a licensed real estate appraiser).
26        (5) A brief explanation of the relationship between the



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1    assessment and the tax bill.
2        (6) In bold type, a notice of possible eligibility for
3    the various homestead exemptions as provided in Section
4    15-165 through Section 15-175 and Section 15-180.
5    The newspaper shall furnish to the local assessment
6officers as many copies of the paper containing the assessment
7list as they may require.
8(Source: P.A. 97-146, eff. 7-14-11.)
9    (35 ILCS 200/16-55)
10    Sec. 16-55. Complaints.
11    (a) On written complaint that any property is overassessed
12or underassessed, the board shall review the assessment, and
13correct it, as appears to be just, but in no case shall the
14property be assessed at a higher percentage of fair cash value
15than other property in the assessment district prior to
16equalization by the board or the Department.
17    (b) The board shall include compulsory sales in reviewing
18and correcting assessments, including, but not limited to,
19those compulsory sales submitted by the taxpayer, if the board
20determines that those sales reflect the same property
21characteristics and condition as those originally used to make
22the assessment. The board shall also consider whether the
23compulsory sale would otherwise be considered an arm's length
25    (c) If a complaint is filed by an attorney on behalf of a



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1taxpayer, all notices and correspondence from the board
2relating to the appeal shall be directed to the attorney. The
3board may require proof of the attorney's authority to
4represent the taxpayer. If the attorney fails to provide proof
5of authority within the compliance period granted by the board
6pursuant to subsection (d), the board may dismiss the
7complaint. The Board shall send, electronically or by mail,
8notice of the dismissal to the attorney and taxpayer.
9    (d) A complaint to affect the assessment for the current
10year shall be filed on or before 30 calendar days after the
11date of publication of the assessment list under Section 12-10,
12except that, if the appeal contains a land appraisal prepared
13by a real estate appraiser who is licensed to do business in
14Illinois under the Real Estate Appraiser Licensing Act of 2002,
15then the complaint shall be filed on or before 60 calendar days
16after the date of publication of the assessment list. Upon
17receipt of a written complaint that is timely filed under this
18Section, the board of review shall docket the complaint. If the
19complaint does not comply with the board of review rules
20adopted under Section 9-5 entitling the complainant to a
21hearing, the board shall send, electronically or by mail,
22notification acknowledging receipt of the complaint. The
23notification must identify which rules have not been complied
24with and provide the complainant with not less than 10 business
25days to bring the complaint into compliance with those rules.
26If the complainant complies with the board of review rules



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1either upon the initial filing of a complaint or within the
2time as extended by the board of review for compliance, then
3the board of review shall send, electronically or by mail, a
4notice of hearing and the board shall hear the complaint and
5shall issue and send, electronically or by mail, a decision
6upon resolution. Except as otherwise provided in subsection
7(c), if the complainant has not complied with the rules within
8the time as extended by the board of review, the board shall
9nonetheless issue and send a decision. The board of review may
10adopt rules allowing any party to attend and participate in a
11hearing by telephone or electronically.
12    (e) The board may also, at any time before its revision of
13the assessments is completed in every year, increase, reduce or
14otherwise adjust the assessment of any property, making changes
15in the valuation as may be just, and shall have full power over
16the assessment of any person and may do anything in regard
17thereto that it may deem necessary to make a just assessment,
18but the property shall not be assessed at a higher percentage
19of fair cash value than the assessed valuation of other
20property in the assessment district prior to equalization by
21the board or the Department.
22    (f) No assessment shall be increased until the person to be
23affected has been notified and given an opportunity to be
24heard, except as provided below.
25    (g) Before making any reduction in assessments of its own
26motion, the board of review shall give notice to the assessor



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1or chief county assessment officer who certified the
2assessment, and give the assessor or chief county assessment
3officer an opportunity to be heard thereon.
4    (h) All complaints of errors in assessments of property
5shall be in writing, and shall be filed by the complaining
6party with the board of review, in duplicate. The duplicate
7shall be filed by the board of review with the assessor or
8chief county assessment officer who certified the assessment.
9    (i) In all cases where a change in assessed valuation of
10$100,000 or more is sought, the board of review shall also
11serve a copy of the petition on all taxing districts as shown
12on the last available tax bill at least 14 days prior to the
13hearing on the complaint. All taxing districts shall have an
14opportunity to be heard on the complaint.
15    (j) Complaints shall be classified by townships or taxing
16districts by the clerk of the board of review. All classes of
17complaints shall be docketed numerically, each in its own
18class, in the order in which they are presented, in books kept
19for that purpose, which books shall be open to public
20inspection. Complaints shall be considered by townships or
21taxing districts until all complaints have been heard and
22passed upon by the board.
23(Source: P.A. 97-812, eff. 7-13-12; 98-322, eff. 8-12-13.)
24    Section 99. Effective date. This Act takes effect upon
25becoming law.