(35 ILCS 200/16-175)
Sec. 16-175.
Subpoenas.
The Chairman of the Property Tax Appeal Board or
his or her designee may issue subpoenas which shall be served by any person
lawfully authorized to serve a subpoena under the laws of the State of
Illinois. In case of disobedience to a subpoena, the Board may petition any
circuit court of the State for an order requiring the attendance and testimony
of witnesses. Witnesses attending any hearing held by the Property Tax Appeal
Board, pursuant to any subpoena, shall be paid the same fees and mileage that
are paid witnesses in the circuit courts of the State.
(Source: P.A. 83-1250; 88-455.)
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(35 ILCS 200/16-180)
Sec. 16-180. Procedure for determination of correct assessment. The Property
Tax Appeal Board shall establish by rules an informal procedure for the
determination of the correct assessment of property which is the subject of an
appeal. The procedure, to the extent that the Board considers practicable,
shall eliminate formal rules of pleading, practice and evidence, and except
for any reasonable filing fee determined by the Board, may provide that costs
shall be in the discretion of the Board. A copy of the appellant's petition
shall be mailed or sent by electronic means by the clerk of the Property Tax Appeal Board to the board
of review whose decision is being appealed. In all
cases where a change in
assessed valuation of $100,000 or more is sought, the board of review
shall
serve a copy of the petition on all taxing districts as shown on the last
available tax bill. The chairman of the Property Tax Appeal Board shall
provide for the speedy hearing of all such appeals. Each appeal shall be
limited to the grounds listed in the petition filed with the Property Tax
Appeal Board. All appeals shall be
considered de novo and the Property Tax Appeal Board shall not be limited to the evidence presented to the board of review of the county. A party participating in the hearing before the Property Tax Appeal Board is entitled to introduce evidence that is otherwise proper and admissible without regard to whether that evidence has previously been introduced at a hearing before the board of review of the county. Where no complaint has been made to the board
of review of the county where the property is located
and the appeal is
based solely on the effect of an equalizing factor assigned to all property
or to a class of property by the board of review, the
Property Tax Appeal
Board shall not grant a reduction in assessment greater than the
amount that was added as the result of the equalizing factor.
The provisions added to this Section by this amendatory Act of the 93rd
General Assembly shall be construed as declaratory of existing law and not as a
new enactment. (Source: P.A. 99-626, eff. 7-22-16.)
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(35 ILCS 200/16-183) Sec. 16-183. Compulsory sales. The Property Tax Appeal Board shall consider compulsory sales of comparable properties for the purpose of revising and correcting assessments, including those compulsory sales of comparable properties submitted by the taxpayer.
(Source: P.A. 96-1083, eff. 7-16-10.) |
(35 ILCS 200/16-185)
Sec. 16-185. Decisions. The Board shall make a decision in each appeal or
case appealed to it, and the decision shall be based upon equity and the weight
of evidence and not upon constructive fraud, and shall be binding upon
appellant and officials of government. The extension of taxes on any
assessment so appealed shall not be delayed by any proceeding before the Board,
and, in case the assessment is altered by the Board, any taxes extended upon
the unauthorized assessment or part thereof shall be abated, or, if already
paid, shall be refunded with interest as provided in Section 23-20.
The decision or order of the Property Tax Appeal Board in any such
appeal, shall, within 10 days thereafter, be certified at no charge to
the appellant and to the proper authorities, including the board of
review or board of appeals whose decision was appealed, the county clerk
who extends taxes
upon the assessment in question, and the county collector who collects
property taxes upon such assessment. The final administrative decision of the Property Tax Appeal Board shall be deemed served on a party when a copy of the decision is: (1) deposited in the United States Mail, in a sealed package, with postage prepaid, addressed to that party at the address listed for that party in the pleadings; except that, if the party is represented by an attorney, the notice shall go to the attorney at the address listed in the pleadings; or (2) sent electronically to the party at the e-mail addresses provided for that party in the pleadings. The Property Tax Appeal Board shall allow each party to designate one or more individuals to receive electronic correspondence on behalf of that party and shall allow each party to change, add, or remove designees selected by that party during the course of the proceedings. Decisions and all electronic correspondence shall be directed to each individual so designated.
If the Property Tax Appeal Board renders a decision lowering the
assessment of a particular parcel after the deadline for filing complaints
with the board of review or board of appeals or after adjournment of the
session of
the board of review or board of appeals at which assessments for the
subsequent year or years of the same general assessment period, as provided in Sections 9-215 through 9-225, are
being considered, the taxpayer may, within 30 days after the date of
written notice of the Property Tax Appeal Board's decision, appeal the
assessment for such subsequent year or years directly to the Property Tax
Appeal Board.
If the Property Tax Appeal Board renders a decision lowering the
assessment of a particular parcel on which a residence
occupied by the
owner is situated, such reduced assessment, subject to equalization, shall
remain in effect for the remainder of the general assessment period as provided
in Sections 9-215 through 9-225, unless that parcel is subsequently sold in
an arm's length transaction establishing a fair cash value for the parcel that
is different from the fair cash value on which the Board's assessment is
based, or unless the decision of the Property Tax Appeal Board is reversed
or modified upon review.
(Source: P.A. 99-626, eff. 7-22-16; 100-216, eff. 8-18-17.)
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(35 ILCS 200/16-190)
Sec. 16-190. Record of proceedings and orders.
(a) The Property Tax Appeal
Board shall keep a record of its proceedings and orders and the record shall be
a public record. In all cases where the contesting party is seeking a change of
$100,000 or more in assessed valuation, the contesting party must provide a
court reporter at his or her own expense. The original certified transcript of
such hearing shall be forwarded to the Springfield office of the Property Tax
Appeal Board and shall become part of the Board's official record of the
proceeding on appeal. Each year the Property Tax Appeal Board shall publish a
volume containing a synopsis of representative cases decided by the Board
during that year. The publication shall be organized by or cross-referenced by
the issue presented before the Board in each case contained in the
publication. The publication shall be available for inspection by the public at
the Property Tax Appeal Board offices and copies shall be available for a
reasonable cost, except as provided in Section 16-191.
(b) The Property Tax Appeal Board shall provide annually, no later than
February 1, to the Governor and the General Assembly a report that contains for
each county the following:
(1) the total number of cases for commercial and | ||
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(2) the total number of cases for commercial and | ||
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(3) the total change in assessed value based on the | ||
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(c) The requirement for providing a report to the General Assembly shall be
satisfied by filing copies of the report with the following:
(1) the Speaker of the House of Representatives;
(2) the Minority Leader of the House of | ||
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(3) the Clerk of the House of Representatives;
(4) the President of the Senate;
(5) the Minority Leader of the Senate;
(6) the Secretary of the Senate;
(7) the Commission on Government Forecasting and | ||
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(8) the State Government Report Distribution Center | ||
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(Source: P.A. 100-1148, eff. 12-10-18.)
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(35 ILCS 200/16-191)
Sec. 16-191.
Publications for Chief County Assessment Officers.
The
Property Tax Appeal Board shall annually distribute to each chief county
assessment officer, free of charge, one copy of the volume published
pursuant to Section 16-190 and one copy of
any other publication produced by the Property Tax Appeal Board, upon
request.
In addition, in counties with 3,000,000 or more inhabitants, the Property
Tax
Appeal Board shall electronically distribute every 30 days to the chief county
assessment
officer, free of charge, appeal information containing the following:
(1) appeal year and appeal docket number;
(2) Property Tax Appeal Board class and requested | ||
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(3) appellant name;
(4) permanent index number or numbers;
(5) scheduled hearing dates;
(6) final assessed value determined by the Property | ||
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(7) date case closed at Property Tax Appeal Board;
(8) reason for action;
(9) intervenor name; and
(10) intervenor representatives.
(Source: P.A. 93-248, eff. 7-22-03.)
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(35 ILCS 200/16-195)
Sec. 16-195.
Review of decisions.
Final administrative decisions of
the Property Tax Appeal Board are subject to review under the provisions of the
Administrative Review Law, except that in every case where a change in
assessed valuation of $300,000 or more was sought, that review shall be
afforded directly in the Appellate Court for the district in which the property
involved in the Board's decision is situated, and not in the circuit court. The
Property Tax Appeal Board shall certify the record of its proceedings only if
the taxpayer or other entity seeking review under the Administrative Review Law
pays to it for each page of legal size or smaller, the sum of 75¢ per page for
testimony taken before the Board and 25¢ per page for all other matters
contained in the record, and for any page larger than legal size the sum of $1,
except that these charges may be waived when the Board is satisfied that the
aggrieved party cannot afford to pay such charges. There shall be no charge to
the taxpayer or other entity for certification by the Property Tax Appeal Board
of any pages of the record which are furnished for inclusion in the record by
the taxpayer or other entity seeking review. If payment for the record is not
made by the taxpayer or other entity within 30 days after notice from the Board
or the Attorney General of the cost thereof, the court in which the proceeding
is pending, on motion of the Board, shall dismiss the complaint.
(Source: P.A. 87-1189; 88-455.)
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(35 ILCS 200/Art. 16 Div. 5 heading) Division 5.
Department of Revenue
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(35 ILCS 200/16-200)
Sec. 16-200.
Review of farmland and coal assessments.
Assessments in each
county made under Sections 10-110 through 10-140 and 10-170 through 10-200
shall be subject to review by the Department to determine whether they are
being made in accordance with those Sections. If it appears to the Department
that local assessing officials are not assigning values determined under the
Sections cited above, the Department may order a reassessment under Section
13-10 or may order that the Board of Review reconvene to correct those
assessments.
(Source: P.A. 80-1386; 88-455.)
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(35 ILCS 200/16-205)
Sec. 16-205.
Limitation on Department review of individual assessments.
Nothing in this Code shall be construed to give the Department any power,
jurisdiction or authority to review, revise, correct or change any individual
assessment made by any local assessment officer.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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(35 ILCS 200/Art. 17 heading) Article 17.
State Equalization Process
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(35 ILCS 200/17-5)
Sec. 17-5.
Equalization among counties.
The Department shall act as an
equalizing authority. It shall examine the abstracts of property assessed for
taxation in the counties and in the assessment districts in counties having
assessment districts, as returned by the county clerks, and shall equalize the
assessments between counties as provided in this Code. Except as hereinafter
provided, the Department shall lower or raise the total assessed value of
property in each county as returned by the county clerk, other than
property
assessed under Sections 10-110 through 10-140 and 10-170 through 10-200, so
that the property will be assessed at 33 1/3% of its fair cash value.
The Department shall annually determine the percentage relationship, for each
county of the State, between the valuations at which locally-assessed property,
other than property assessed under the Sections 10-110 through 10-140 and
10-170 through 10-200, as listed by assessors and revised by boards
of review, and the estimated 33 1/3% of the fair cash value of
the
property. To make this analysis, the Department shall use property transfers,
property appraisals, and other means as it deems proper and reasonable.
With the ratio determined for each county, the Department shall then
determine the percentage to be added to or deducted from the aggregate reviewed
assessment on property subject to local assessment jurisdiction, other than
property assessed under the Sections cited above, to produce a ratio of
assessed value to 33 1/3% of the fair cash value equivalent to 100%.
(Source: P.A. 91-555, eff. 1-1-00.)
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(35 ILCS 200/17-10)
Sec. 17-10. Sales ratio studies. The Department shall monitor the
quality of local assessments by designing, preparing and using ratio studies,
and shall use the results as the basis for equalization decisions. In
compiling sales ratio studies, the Department shall exclude from the reported
sales price of any property any amounts included for personal property and,
for sales occurring through December 31, 1999, shall exclude
seller paid points. The Department shall not include in its sales ratio
studies sales of property which have been platted and for which an increase in
the assessed valuation is restricted by Section 10-30.
The Department shall not include in its sales ratio studies the initial sale
of residential property that has been converted to condominium property. The Department shall include compulsory sales occurring on or after January 1, 2011 in its sales ratio studies. The Department shall also consider whether the compulsory sale would otherwise be considered an arm's length transaction, based on existing sales ratio study standards.
When the declaration
required under the Real Estate Transfer Tax Law contains financing information
required under Section 31-25, the Department shall adjust sales prices to
exclude seller-paid points and shall adjust sales prices to "cash value" when
seller related financing is used that is different than the prevailing cost of
cash. The prevailing cost of cash for sales occurring on or after January 1,
1992 shall be established as the monthly average 30-year fixed Primary Mortgage
Market Survey rate for the North Central Region as published weekly by the
Federal Home Loan Mortgage Corporation, as computed by the Department, or such
other rate as determined by the Department. This rate shall be known as the
survey rate. For sales occurring on or after January 1, 1992, through
December 31, 1999, adjustments in
the prevailing cost of cash shall be made only after the survey rate has been
at or above 13% for 12 consecutive months and will continue until the survey
rate has been below 13% for 12 consecutive months.
For sales occurring on or after January 1, 2000, adjustments for seller paid
points and adjustments in the prevailing cost of cash shall be made only after
the survey rate has been at or above 13% for 12 consecutive months and will
continue until the survey rate has been below 13% for 12 consecutive months. The Department shall make
public its adjustment procedure upon request.
(Source: P.A. 96-1083, eff. 7-16-10.)
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(35 ILCS 200/17-15)
Sec. 17-15.
Tentative equalization factor.
The Department shall forward to
the County Clerk of each county in each year its estimate of the percentage,
established under Section 17-5, to be added to or deducted from the aggregate
of the locally assessed property in that county, other than property assessed
under Sections 10-110 through 10-140 and 10-170 through 10-200. The percentage
relationship to be certified to each county
by the Department as provided by Section 17-25 shall be determined by the ratio
between the percentage estimate so made and forwarded, as provided by this
Section, and the level of assessments of the assessed valuations as made by the
assessors and thereafter finally revised by the board of review of that county. Such estimate shall be forwarded by the Department
to
the County Clerk of any County within 15 days after the chief county
assessment officer files with the Department an abstract of the assessments
of the locally assessed property in the county, as finally
revised. The abstract shall be in substantially the same form as
required of the County Clerk by Sections 9-250 and 9-255 after
completion of the revisions thereafter to be made by the board of review of the
county, except that the abstract shall
specify separately the amount of omitted property, and the amount of
improvements upon property assessed for the first time in that year.
The chief county assessment officer shall forward the abstract to the
Department within 30 days after returning the county assessment books to the
county board of review.
(Source: P.A. 91-555, eff. 1-1-00.)
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(35 ILCS 200/17-20)
Sec. 17-20. Hearing on tentative equalization factor. The Department
shall, after publishing its tentative equalization factor and giving notice
of hearing to the public in a newspaper of general circulation in the county,
hold a hearing on its estimate not less than 10 days nor more than 30 days from
the date of the publication. The notice shall state the provided hearing platform and accessibility instructions, date, and time of the
hearing, the basis for
the estimate of the Department, and further information as the Department may
prescribe. The Department shall, after giving a hearing to all interested
parties and opportunity for submitting testimony and evidence in support of or
adverse to the estimate as the Department considers requisite, either confirm
or revise the estimate so as to correctly represent the considered judgment of
the Department respecting the estimated percentage to be added to or deducted
from the aggregate assessment of all locally assessed property in the county
except property assessed under Sections 10-110 through 10-140 or 10-170 through
10-200. Within 30 days after the conclusion of the hearing the Department
shall mail to the County Clerk, by certified mail, its determination with
respect to such estimated percentage to be added to or deducted from the
aggregate assessment.
(Source: P.A. 102-1019, eff. 1-1-23 .)
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