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Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide. Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
() 35 ILCS 200/Tit. 1
(35 ILCS 200/Tit. 1 heading)
TITLE 1.
GENERAL
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35 ILCS 200/Art. 1
(35 ILCS 200/Art. 1 heading)
Article 1.
Short Title and Definitions
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35 ILCS 200/1-1
(35 ILCS 200/1-1)
Sec. 1-1.
Short title.
This Act may be cited as the Property Tax Code.
(Source: P.A. 88-455.)
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35 ILCS 200/1-3
(35 ILCS 200/1-3)
Sec. 1-3.
Definitions.
The words and phrases in this Article, when used in
this Code, are defined as follows:
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/1-5
(35 ILCS 200/1-5)
Sec. 1-5.
Assessment book; book or list.
When used in reference to an
assessment book, all mechanically, electronically, or otherwise produced record
making material. The substantive information required to be placed in and kept
as a public record in an assessment book by this Code may be transferred from
one media to another within this definition, but the substantive information
shall not be changed in the process and the record made shall reflect and make
available exactly the same substantive assessment information as assessment
books would contain and reflect had any other method been used.
(Source: P.A. 88-455.)
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35 ILCS 200/1-10
(35 ILCS 200/1-10)
Sec. 1-10.
Assessor; assessors.
County, township, multi-township or deputy
assessors, all of whom evaluate and appraise property.
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/1-15
(35 ILCS 200/1-15)
Sec. 1-15.
Chief county assessment officer.
The supervisor of
assessments or the county assessor in each county.
(Source: P.A. 88-455.)
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35 ILCS 200/1-20
(35 ILCS 200/1-20)
Sec. 1-20.
Collector; collectors.
County, township, and deputy collectors.
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/1-23 (35 ILCS 200/1-23) Sec. 1-23. Compulsory sale. "Compulsory sale" means (i) the sale of real estate for less than the amount owed to the mortgage lender or mortgagor, if the lender or mortgagor has agreed to the sale, commonly referred to as a "short sale" and (ii) the first sale of real estate owned by a financial institution as a result of a judgment of foreclosure, transfer pursuant to a deed in lieu of foreclosure, or consent judgment, occurring after the foreclosure proceeding is complete.
(Source: P.A. 96-1083, eff. 7-16-10.) |
35 ILCS 200/1-25
(35 ILCS 200/1-25)
Sec. 1-25.
Collector's tax book; Collector's warrant book.
When used in
reference to a collector's tax book, all mechanically, electronically, or
otherwise produced record making material. The substantive information required
to be placed in and kept as a public record in a tax collector's book by this
Code may be transferred from one media to another within this definition, but
the substantive information shall not be changed in the process and the record
made shall reflect and make available exactly the same substantive tax
information as tax collector's books would contain and reflect had any other
method been used.
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/1-30
(35 ILCS 200/1-30)
Sec. 1-30.
Columns.
When used in a reference to Collector's tax books,
includes any kind of division that will clearly separate the material required
by this Code to be placed in separate columns.
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/1-35
(35 ILCS 200/1-35)
Sec. 1-35.
County Board.
The elected governing body of a county.
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/1-40
(35 ILCS 200/1-40)
Sec. 1-40.
Department.
Department of Revenue of the State of Illinois.
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/1-45
(35 ILCS 200/1-45)
Sec. 1-45.
Developed coal.
When used in connection with valuing coal means
the
acres of land for which a permit has been issued under the Surface Coal Mining
Land Conservation and Reclamation Act containing coal that is anticipated to be
mined during the lesser of 5 years following the current assessment date, the
term of the permit, or the life of the mine, if initial extraction of coal
from the land will occur in the year immediately following the assessment date.
For purposes of this Section, "mining" or "initial extraction" means the first
removal of coal from the coal seam.
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/1-46 (35 ILCS 200/1-46) Sec. 1-46. Electronic. Includes electrical, digital, magnetic, optical, electromagnetic, or any other form of technology that has capabilities similar to these technologies.
(Source: P.A. 97-1054, eff. 1-1-13.) |
35 ILCS 200/1-47 (35 ILCS 200/1-47) Sec. 1-47. Electronic record. A record generated, communicated, received, or stored by electronic means for use in an information system or for transmission from one information system to another.
(Source: P.A. 97-1054, eff. 1-1-13.) |
35 ILCS 200/1-48 (35 ILCS 200/1-48) Sec. 1-48. Electronic signature. A signature in electronic form attached to, or logically associated with, an electronic record.
(Source: P.A. 97-1054, eff. 1-1-13.) |
35 ILCS 200/1-50
(35 ILCS 200/1-50)
Sec. 1-50.
Fair cash value.
The amount for which a property can be
sold in the due course of business and trade, not under duress, between a
willing buyer and a willing seller.
(Source: P.A. 88-455.)
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35 ILCS 200/1-55
(35 ILCS 200/1-55)
Sec. 1-55.
33 1/3%.
One-third of the fair cash value of property, as
determined by the Department's sales ratio studies for the 3 most recent years
preceding the assessment year, adjusted to take into account any changes in
assessment levels implemented since the data for the studies were collected.
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/1-60
(35 ILCS 200/1-60)
Sec. 1-60.
Farm.
When used in connection with valuing land and buildings
for an agricultural use, any property used solely for the
growing and harvesting of crops; for the feeding, breeding and
management of livestock; for dairying or for any other agricultural or
horticultural use or combination thereof; including, but not limited to,
hay, grain, fruit, truck or vegetable crops, floriculture, mushroom
growing, plant or tree nurseries, orchards, forestry, sod farming and
greenhouses; the keeping, raising and feeding of livestock or poultry,
including dairying, poultry, swine, sheep, beef cattle, ponies or
horses, fur farming, bees, fish and wildlife farming. The dwellings and
parcels of property on which farm dwellings are immediately
situated shall be assessed as a part of the farm. Improvements, other
than farm dwellings, shall be assessed as a part of the farm
and in addition to the farm dwellings when such buildings contribute in
whole or in part to the operation of the farm. For purposes of this
Code, "farm" does not include property which is primarily used for
residential purposes even though some farm products may be grown or farm
animals bred or fed on the property incidental to its primary use. The
ongoing removal of oil, gas, coal or any other mineral from property used for
farming shall not cause that property to not be considered as
used solely for farming.
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/1-65
(35 ILCS 200/1-65)
Sec. 1-65.
General Assessment.
The general assessment of property under
Sections 9-215, 9-220 and 9-225.
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/1-70
(35 ILCS 200/1-70)
Sec. 1-70.
He; him; his; she; her.
Male, female, company, corporation,
firm, society, singular or plural number.
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/1-75
(35 ILCS 200/1-75)
Sec. 1-75.
Inhabitants.
The residents of a taxing district as counted in
the most recent finalized decennial Federal census, unless otherwise stated.
(Source: P.A. 88-455.)
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35 ILCS 200/1-80
(35 ILCS 200/1-80)
Sec. 1-80.
Legal Description; Proper Description; Description.
The
describing of property (a) by reference to government surveys or by metes and
bounds; (b) when subdivided into lots and blocks, by reference to duly recorded
plats, or (c) by reference to an index number established in accordance with
Section 9-45.
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/1-85
(35 ILCS 200/1-85)
Sec. 1-85.
Local Assessment Officers.
County assessors, supervisors of
assessment, township assessors, multi-township assessors, boards of review, and
boards of appeals.
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/1-90
(35 ILCS 200/1-90)
Sec. 1-90.
Mortgage lender.
Any institution, association,
partnership, corporation, or person that is engaged in this State in the
business of making loans of moneys, or that regularly makes loans of moneys in
this State, or that services loans, including the collections of loans
directly secured by mortgages, trust deeds in the nature of mortgages
or other instruments in the nature of mortgages, which constitute a lien upon
property in this State.
(Source: P.A. 88-455.)
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35 ILCS 200/1-95
(35 ILCS 200/1-95)
Sec. 1-95.
Mortgagor.
An owner of property situated in any county of
this State who creates a lien against the property in favor of a mortgage
lender by executing a mortgage, trust deed in the nature of a mortgage or other
instrument in the nature of a mortgage covering the property.
(Source: P.A. 88-455.)
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35 ILCS 200/1-100
(35 ILCS 200/1-100)
Sec. 1-100.
Multi-Township Assessor.
An official elected to perform the
duties of a township assessor in an assessing district comprising more than one
township.
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/1-105
(35 ILCS 200/1-105)
Sec. 1-105.
Multi-Township Assessment District Board of Trustees;
Multi-Township Board of Trustees. The township supervisors and the township
clerks of the several townships comprising a district for assessment purposes
serving ex officio as the Multi-Township Assessment District Board of Trustees.
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/1-110
(35 ILCS 200/1-110)
Sec. 1-110.
Number.
The singular shall include the plural, and the plural
shall include the singular.
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/1-115
(35 ILCS 200/1-115)
Sec. 1-115.
Oath.
Oath or affirmation.
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/1-120
(35 ILCS 200/1-120)
Sec. 1-120. Property Index Number or Permanent Index Number; PIN. A number used to identify a
parcel of property for assessment and taxation purposes. The index number
shall constitute a sufficient description of the property to which it has been
assigned, wherever a description is required by this Code. "Property Index Number" and "Permanent Index Number" shall be construed to be interchangeable terms. The changes to this Section made by this amendatory Act of the 97th General Assembly shall be construed as being declaratory of existing law and not as a new enactment.
(Source: P.A. 97-557, eff. 7-1-12 .)
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35 ILCS 200/1-125
(35 ILCS 200/1-125)
Sec. 1-125.
Person; Persons.
Male, female, corporation, company, firm,
society, singular or plural number.
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/1-130
(35 ILCS 200/1-130)
Sec. 1-130. Property; real property; real estate; land; tract; lot. (a) The land
itself, with all things contained therein, and also all buildings, structures
and improvements, and other permanent fixtures thereon, including all oil, gas,
coal, and other minerals in the land and the right to remove oil, gas and other
minerals, excluding coal, from the land, and all rights and privileges
belonging or pertaining thereto, except where otherwise specified by this Code.
Not included therein are low-income housing tax credits authorized by
Section
42 of the Internal Revenue Code, 26 U.S.C. 42.
(b) Notwithstanding any other provision of law, mobile homes and manufactured homes that (i) are located outside of mobile home parks and (ii) are taxed under the Mobile Home Local Services Tax Act on the effective date of this amendatory Act of the 96th General Assembly shall continue to be taxed under the Mobile Home Local Services Tax Act and shall not be assessed and taxed as real property until the home is sold or transferred or until the home is relocated to a different parcel of land outside of a mobile home park. If a mobile home or manufactured home described in this subsection (b) is sold, transferred, or relocated to a different parcel of land outside of a mobile home park, then the home shall be assessed and taxed as real property whether or not that mobile home or manufactured home is affixed to a permanent foundation, as defined in Section 5-5 of the Conveyance and Encumbrance of Manufactured Homes as Real Property and Severance Act, or installed on a permanent foundation, and whether or not such mobile home or manufactured home is real property as defined in Section 5-35 of the Conveyance and Encumbrance of Manufactured Homes as Real Property and Severance Act. Mobile homes and manufactured homes that are located outside of mobile home parks and assessed and taxed as real property on the effective date of this amendatory Act of the 96th General Assembly shall continue to be assessed and taxed as real property whether or not those mobile homes or manufactured homes are affixed to a permanent foundation as defined in the Conveyance and Encumbrance of Manufactured Homes as Real Property and Severance Act or installed on permanent foundations and whether or not those mobile homes or manufactured homes are real property as defined in the Conveyance and Encumbrance of Manufactured Homes as Real Property and Severance Act. If a mobile or manufactured home that is located outside of a mobile home park is relocated to a mobile home park, it must be considered chattel and must be taxed according to the Mobile Home Local Services Tax Act. The owner of a mobile home or manufactured home that is located outside of a mobile home park may file a request with the chief county assessment officer that the home be taxed as real property. (c) Mobile homes and manufactured homes that are located in mobile home parks must be taxed according to the Mobile Home Local Services Tax Act. (d) If the provisions of this Section conflict with the Illinois Manufactured Housing and Mobile Home Safety Act, the Mobile Home Local Services Tax Act, the Mobile Home Park Act, or any other provision of law with respect to the taxation of mobile homes or manufactured homes located outside of mobile home parks, the provisions of this Section shall control. (e) Spent fuel pools and dry cask storage systems in which nuclear fuel is stored and is pending further or final disposal from a nuclear power plant that was decommissioned before January 1, 2021 shall be considered real property and be assessable. The chief county assessment officer shall assess such property based on a national evaluation of the effective value per pound of spent nuclear fuel, calculated by examining assessments or PILOT agreements and documented pounds of spent nuclear fuel, at nuclear power plants where such property is similarly considered real property. (Source: P.A. 102-662, eff. 9-15-21.)
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35 ILCS 200/1-135
(35 ILCS 200/1-135)
Sec. 1-135.
Section.
A Section of this Code unless otherwise stated.
(Source: P.A. 88-455.)
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35 ILCS 200/1-136 (35 ILCS 200/1-136) Sec. 1-136. Signed or signature. Includes any symbol executed or adopted, or any security procedure employed or adopted, using electronic means or otherwise, by or on behalf of a person with the intent to authenticate a record.
(Source: P.A. 97-1054, eff. 1-1-13.) |
35 ILCS 200/1-140
(35 ILCS 200/1-140)
Sec. 1-140.
Stamp, stamped or stamping.
In columns, on receipts, or
otherwise
as provided in this Code, includes any print, punch symbol, or electronic
validation used to represent a stamp or stamping. Where this Code requires
words or abbreviations of words to accompany a stamp or stamping, those words
or abbreviations must appear with the stamp.
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/1-145
(35 ILCS 200/1-145)
Sec. 1-145.
Tax; Taxes.
Any tax, special assessments or costs, interest or
penalty imposed upon property.
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/1-150
(35 ILCS 200/1-150)
Sec. 1-150.
Taxing District.
Any unit of local government, school district
or community college district with the power to levy taxes.
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/1-155
(35 ILCS 200/1-155)
Sec. 1-155.
Year.
When used in this Code, with reference to taxes of or for
a year, means a calendar year.
(Source: P.A. 86-1481; 87-877; 88-455.)
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35 ILCS 200/Tit. 2
(35 ILCS 200/Tit. 2 heading)
TITLE 2.
ASSESSMENT OFFICIALS
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35 ILCS 200/Art. 2
(35 ILCS 200/Art. 2 heading)
Article 2.
Township Assessment Officials
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35 ILCS 200/2-5
(35 ILCS 200/2-5)
Sec. 2-5.
Multi-township assessors.
Townships with less than 1,000
inhabitants shall not elect assessors for each township but shall elect
multi-township assessors.
(1) If 2 or more townships with less than 1,000 | | inhabitants are contiguous, one multi-township assessor shall be elected to assess the property in as many of the townships as are contiguous and whose combined population is 1,000 or more inhabitants.
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(2) If any township of less than 1,000 inhabitants is
| | not contiguous to another township of less than 1,000 inhabitants, one multi-township assessor shall be elected to assess the property of that township and any other township to which it is contiguous.
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(Source: P.A. 87-818; 88-455.)
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35 ILCS 200/2-10
(35 ILCS 200/2-10)
Sec. 2-10.
Mandatory establishment of multi-township assessment districts.
Before August 1, 2002 and every 10 years thereafter, the supervisor of
assessments shall prepare maps, by county, of the townships, indicating the
number of inhabitants and the equalized assessed valuation of each township for
the preceding year, within the counties under township organization, and shall
distribute a copy of that map to the county board and to each township
supervisor, board of trustees, sitting township or multi-township assessor, and
to the Department. The map shall contain suggested multi-township assessment
districts for purposes of assessment. Upon receipt of the maps, the boards of
trustees shall determine separately, by majority vote, if the suggested
multi-township districts are acceptable.
The township boards of trustees may meet as a body to discuss the suggested
districts of which they would be a part. Upon request of the township
supervisor of any township, the township supervisor of the township containing
the most population shall call the meeting, designating the time and place, and
shall act as temporary chairperson of the meeting until a permanent chairperson
is chosen from among the township officials included in the call to the
meeting. The township assessors and supervisor of assessments may participate
in the meeting. Notice of the meeting shall be given in the same manner as
notice is required for township meetings in the Township Code. The meeting shall be open to the public and may be recessed
from time to time.
If a multi-township assessment district is not acceptable to any board of
trustees, they shall so determine and further determine an alternative
multi-township assessment district. The suggested or
alternative multi-township assessment district shall contain at least 2
townships and 1,000 or more inhabitants, shall contain no less than the
total area of any one township, shall be contiguous to at least one
other township in the multi-township assessment district, and shall be located
within one county.
For purposes of this Section only, townships are contiguous if they share a
common boundary line or meet at any point. This amendatory Act of 1996 is not
a new enactment, but is declarative of existing law.
Before September 15, 2002 and every 10 years thereafter, the respective
boards of town trustees shall notify the supervisor of assessments and the
Department whether they have accepted the suggested multi-township assessment
district or whether they have adopted an alternative district, and, in the
latter case, they shall include in the notification a description or map, by
township, of the alternative district. Before October 1, 2002 and every 10
years thereafter, the supervisor of assessments shall determine whether any
suggested or alternative multi-township assessment district meets the
conditions of this Section and Section 2-5. If any township board of trustees
fails to so notify the supervisor of assessments and the Department as provided
in this Section, the township shall be part of the original suggested
multi-township assessment district. In any dispute between 2 or more townships
as to inclusion or exclusion of a township in any one multi-township assessment
district, the county board shall hold a public hearing in the county seat and,
as soon as practicable thereafter, make a final determination as to the
composition of the district. It shall notify the Department of the final
determination before November 15, 2002 and every 10 years thereafter. The
Department shall promulgate the multi-township assessment districts, file the
same with the Secretary of State as provided in the Illinois Administrative
Procedure Act and so notify the township supervisors, boards of trustees and
county clerks of the townships and counties subject to this Section and Section
2-5. If the Department's promulgation removes
a township from a prior multi-township assessment district, that township
shall, within 30 days after the effective date of the removal, receive a
distribution of a portion of the assets of the prior multi-township
assessment district according to the ratio of the total equalized assessed
valuation of all the taxable property in the township to the total equalized
assessed valuation of all the taxable property in the prior multi-township
assessment district. If a township is removed from one multi-township
assessment district and made a part of another multi-township assessment
district, the district from which the township is removed shall, within 30 days
after the effective date of the removal, cause the township's
distribution under this paragraph to be paid directly to the district of
which the township is made a part. A township receiving such a
distribution (or a multi-township assessment district receiving such a
distribution on behalf of a township that is made a part of that district)
shall use the proceeds from the distribution only in connection with assessing
real estate in the township for tax purposes.
(Source: P.A. 88-455; incorporates 88-221; 88-670, eff. 12-2-94; 89-502, eff.
6-28-96; 89-695, eff. 12-31-96.)
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35 ILCS 200/2-15
(35 ILCS 200/2-15)
Sec. 2-15.
Voluntary establishment of multi-township assessment districts.
Any 2 or more contiguous townships in any one county, other than townships
provided for in Sections 2-5 and 2-10, may by majority vote
of each board of trustees of
the townships, form a multi-township assessment district comprising those
townships. This determination shall be made no later than October 1 of the year
preceding the year in which township officials are elected. If one or more of
those township assessor's offices is vacant, a determination to form a
multi-township assessment district may still be made at the time of that
vacancy. The assessor or assessors remaining in office in one or more of the
townships comprising the multi-township assessment district shall assume the
duties of multi-township assessor until a successor is elected or appointed and
qualified. If there is no township assessor remaining in office at the time,
the board of trustees of the multi-township assessment district, as defined in
Section 2-20, shall appoint a multi-township assessor for the unexpired terms
of the former elected township assessors as provided in this Code.
The township boards of trustees shall notify the supervisor of assessments
and the Department prior to December 1 of the year in which they have taken
any action prescribed in this Section.
(Source: P.A. 88-455; 88-670, eff. 12-2-94.)
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35 ILCS 200/2-20
(35 ILCS 200/2-20)
Sec. 2-20.
Township and Multi-Township Boards of Trustees; Elected
Assessors. The township supervisors and clerks of townships comprising a
multi-township assessment district, and the township board of trustees in
townships that are not a part of a multi-township assessment jurisdiction,
shall, ex officio, constitute a multi-township or township board of trustees
for their respective assessment jurisdictions.
Each multi-township board of trustees shall organize and select one of
its number as chairman, another as clerk and another as treasurer. These
officers shall serve a term of 2 years or until their successors are elected,
except no person shall be a member of a multi-township board of trustees after
the expiration of his or her term as township supervisor or township clerk.
The powers and duties of a multi-township board of trustees or township board
of trustees concerning property tax assessment administration shall be limited
to the following: (1) levying taxes necessary to provide the funds required by
the budget adopted for the township or multi-township assessor and certifying
the levy to the county clerk, (2) determining and approving the budget of the
assessor, (3) determining a salary for the assessor, and (4) setting the
compensation of any assessor or temporarily appointed because the assessor is
physically incapacitated, according to Section 60-5 of the
Township Code. The levy shall not be included within any
statutory limitation of rate or amount for other township purposes, but shall
be in addition to that rate or amount. The board shall have no power to
approve or disapprove personnel of the multi-township or township assessor.
The treasurer of the multi-township board of trustees shall have the duties and
responsibilities of the township supervisor in relation to the township
assessor in the maintenance and disbursement of funds of the multi-township
assessor.
The changes made in this Section by Public Act 82-554 do not
apply to any township in a county with more than 3,000,000 inhabitants.
(Source: P.A. 88-455; 88-670, eff. 12-2-94.)
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35 ILCS 200/2-25
(35 ILCS 200/2-25)
Sec. 2-25.
Transition to multi-township organization.
No later than December
1 preceding the date the multi-township assessor takes office, the assessors of
townships included in the multi-township district and the supervisor of
assessments shall deliver to the multi-township assessor all books, records,
supplies, and other property relating to their assessing office, taking the
multi-township assessor's receipt therefor. The township supervisors of the
townships comprising the multi-township district shall transfer to the
multi-township treasurer all funds relating to or budgeted for purposes of
township assessments. Any accounts or tax moneys for township assessment
purposes thereafter shall be paid to the multi-township treasurer of the
multi-township district, with copies of the county treasurer's
disbursement statements going directly to the multi-township assessor.
(Source: P.A. 81-838; 88-455.)
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35 ILCS 200/2-30
(35 ILCS 200/2-30)
Sec. 2-30.
Budget Making.
At least 60 days prior to the beginning of each
fiscal year, the assessor for each multi-township assessment district or
township shall prepare and present on forms provided or approved by the
Department an office budget for the ensuing fiscal year. The multi-township or
township board of trustees shall adopt a budget and appropriation ordinance in
accordance with the Illinois Municipal Budget Law.
The multi-township board must, at least 30 days before the
public hearing required by Section 3 of the Illinois Municipal Budget Law,
prepare or cause to be prepared a tentative budget and appropriation ordinance
and file the ordinance with the township clerks of the townships comprising the
multi-township
assessment district. The township clerks must make the tentative budget and
appropriation ordinance available for public inspection for at least 30 days
before final action on the ordinance. The required public hearing must be held
on or before the last day of the first quarter of the fiscal year before the
board. Notice of the hearing must be given by publication in a newspaper
published in
the multi-township assessment district at least 30 days before the time of the
hearing. If there is no newspaper published in the multi-township assessment
district, notice of the public hearing may be given by posting notices in 5 of
the most public places in each township comprising the multi-township
assessment district. It is the duty of the township clerks to arrange for the
public hearing. The board at the public hearing may adopt all or part of the
tentative budget and appropriation ordinance, as the board deems necessary.
The multi-township or township board of trustees shall determine the amount
required and permitted by law to finance the operations of the office of
the multi-township or township assessor. The board of trustees shall certify
that amount in a levy to the county clerk in the manner provided
in Section 2-20. The county clerk shall extend the tax levies,
as provided in this Code, against all taxable property within the jurisdiction.
(Source: P.A. 92-684, eff. 7-16-02.)
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35 ILCS 200/2-35
(35 ILCS 200/2-35)
Sec. 2-35.
Disconnection petition.
(a) A township with 1,000 or more inhabitants according to the last
preceding special Federal Census may be disconnected from a multi-township
district under this Section if: (1) the township had less than 1,000
inhabitants preceding the date on which the township was included within a
multi-township district under Section 2-5 and 2-10; or (2) the township was
included within a multi-township district created under Section 2-15.
(b) If a petition for the disconnection from a multi-township assessment
district of a township described in subsection (a) is signed by 10% of the
registered voters of the township and is filed with the clerk of the township
no later than August 1 of the year preceding the year in which the
multi-township assessor is to be elected, the clerk shall promptly forward the
petition to the township board of trustees. The township board of trustees
shall adopt or reject the petition within 60 days after receiving it. If the
board adopts the petition, the township shall be disconnected from the
multi-township district, effective upon the expiration of the term of office of
the incumbent multi-township assessor.
(c) After the disconnection of a township under this Section, the
multi-township district shall continue to exist. If only one township remains
in the district after the disconnection or if the combined population of the
remaining townships is less than 1,000 inhabitants, the disconnection shall not
be allowed.
(Source: P.A. 84-1051; 88-455.)
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35 ILCS 200/2-40
(35 ILCS 200/2-40)
Sec. 2-40.
Notice of disconnection.
Within 60 days of an adoption of a disconnection petition under Section 2-35,
the clerk or clerks of the disconnected township or townships shall notify the
Department of that fact.
When so notified, the Department shall amend the list filed with the
Secretary of State under Section 2-10.
(Source: P.A. 85-340; 88-455.)
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35 ILCS 200/2-45
(35 ILCS 200/2-45)
Sec. 2-45. Selection and eligibility of township and multi-township
assessors.
(a) In all counties
under township organization, township or multi-township assessors shall
be qualified as required by subsections (b) through (d) of this Section and
shall be elected as provided in this Code. Township or multi-township
assessors shall enter upon their duties on January 1 following their election,
and perform the duties of the office for 4 years.
(b) Beginning December 1, 1996, in any township or multi-township
assessment
district not subject to the requirements of subsections (c) or (d) of this
Section, no person is eligible to file nomination papers or participate as a
candidate in any caucus or primary or general election for, or be appointed to
fill vacancies in, the office of township or multi-township assessor, unless he
or she (i) has successfully completed an introductory course in assessment
practices that is approved by the Department; or (ii) possesses at least one of
the qualifications listed in paragraphs (1) through (6) of
subsection (c) of
this Section. The candidate cannot file nominating papers or participate as a
candidate unless a copy of the certificate of his or her qualifications from the Department is
filed with the township clerk, board
of election commissioners, or other appropriate authority as required by the
Election Code. The candidate cannot be appointed to fill a vacancy until he or
she has filed a copy of the certificate of his or her qualifications
from the Department with the appointing authority.
(c) Beginning December 1, 1996, in a township or multi-township assessment
district with $25,000,000 or more of non-farm equalized assessed value or
$1,000,000 or more in commercial and industrial equalized assessed value, no
person is eligible to file nomination papers or participate as a candidate in
any caucus or primary or general election for, or be appointed to fill
vacancies in, the office of township or multi-township assessor, unless he or
she possesses at least one of the qualifications listed in paragraphs (1)
through (6) of this subsection (c).
(1) a currently active Certified Illinois Assessing | | Officer designation from the Illinois Property Assessment Institute;
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(2) (blank);
(3) a currently active AAS, CAE, or MAS designation
| | from the International Association of Assessing Officers;
|
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(4) a currently active MAI, SREA, SRPA, SRA, or RM
| | designation from the Appraisal Institute;
|
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(5) a currently active professional designation by
| | any other appraisal or assessing association approved by the Department; or
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(6) (blank).
The candidate cannot file nominating papers or participate as a candidate
unless a copy of the certificate of his or her
qualifications from the Department is filed with the township clerk, board
of election commissioners, or other appropriate authority as required by the
Election Code. The candidate cannot be appointed to fill a vacancy until he or
she has filed a copy of the certificate of his or her qualifications
with the appointing authority.
(d) Beginning December 1, 2000, in a township or multi-township assessment
district with more than $10,000,000 and less than $25,000,000 of non-farm
equalized assessed value and less than $1,000,000 in commercial and industrial
equalized assessed value, no person who has previously been elected as township
or multi-township assessor in any such township or multi-township assessment
district is eligible to file nomination papers or participate as a candidate
in any caucus or primary or general election for the office of township or
multi-township assessor, unless he or she possesses at least one of the
qualifications
listed in paragraphs (1) through (6) of subsection (c) of this
Section. The
candidate cannot file nominating papers or participate as a candidate unless a
copy of the certificate of his or her qualifications from the Department is
filed with the township clerk, board of election
commissioners, or other appropriate authority as required by the Election Code.
(e) If any person files nominating papers for candidacy for the office
of township or multi-township assessor without also filing a copy of the
certificate of his or her qualifications from the Department as required by this Section, the clerk of the township, the
board of election commissioners, or other appropriate authority as required
by the Election Code shall refuse to certify the name of the person
as a candidate to the proper election officials.
If no candidate for election meets the above qualifications there shall
be no election and the town board of trustees or multi-township board of
trustees shall appoint or contract with a person under Section 2-60.
As used in this Section only, "non-farm equalized assessed value" means the
total equalized assessed value in the township or multi-township assessment
district as reported to
the Department under Section 18-225 after removal of homestead exemptions, and
after removal of the equalized assessed value reported as farm or minerals
to the Department under Section 18-225.
For purposes of this Section only, "file nomination papers" also includes
having nomination papers filed on behalf of the candidate by another person.
(Source: P.A. 101-467, eff. 8-23-19.)
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35 ILCS 200/2-50
(35 ILCS 200/2-50)
Sec. 2-50.
Certification by Department.
The Department shall, within 15
days after the effective date of this amendatory Act of 1995 and, thereafter,
by February 1 of each
year before the year of election of township or multi-township assessors,
certify to each township or multi-township clerk and each county clerk a list
showing all township and multi-township assessment districts with the
pre-election requirements for township or multi-township assessor under Section
2-45 for each township and each multi-township assessment district. If
a new multi-township assessment district is established under
Section 2-15 or a township is disconnected from a multi-township
assessment district under Section 2-35, the Department shall, within 30 days
after the required statutory notice, certify to the multi-township clerk and
county clerk whether the assessor for the new multi-township assessment
district is subject to the requirements of subsections (b), (c), or (d) of
Section 2-45 of this Code.
(Source: P.A. 88-455; 89-441, eff. 6-1-96.)
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35 ILCS 200/2-52
(35 ILCS 200/2-52)
Sec. 2-52.
Revision of assessor qualifications by Department.
The
Department may revise the assessor qualifications for township and
multi-township assessment districts from those qualifications specified in
subsections (c) or (d) of Section 2-45 to those qualifications specified in
subsection (b) of Section 2-45 if the township or multi-township board of
trustees petition the Department to do so. In determining petitions from a
township or multi-township board of trustees requesting a change in assessor
qualifications, the Department shall consider the quantity and complexity of
assessments in the township or multi-township. The Department shall promulgate
reasonable rules relating to the administration of this Section.
(Source: P.A. 89-441, eff. 6-1-96.)
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35 ILCS 200/2-55
(35 ILCS 200/2-55)
Sec. 2-55.
Role as ex-officio deputy assessors.
In all townships in counties
of 3,000,000 or more, in which township assessors are elected, the township
assessors shall be ex-officio deputy assessors to make the assessments in the
townships wherein they are elected but those ex-officio deputy assessors shall
be under the direction and control of the county assessor in the same manner as
other deputy assessors, subject to the rules and regulations prescribed by the
county assessor and the board of appeals. The compensation and expenses of the
township assessors shall be determined and paid as provided in Sections 2-70,
2-75, 2-80, 4-10, 4-15 and 4-20. If in any township the ex-officio deputy
assessor is not able, within the time allowed by law or set by rules and
regulations prescribed by the county assessor and the board of appeals, to make
the assessment in the township, any additional deputy assessor or deputy
assessors required to make the assessment shall be residents and legal voters
of the township and may be appointed by the county assessor. For failure to
complete the assessment and return the assessment books within the time
prescribed by law or set by the rules and regulations of the county assessor
and board of appeals, any township assessor may be removed from office by the
order of the county assessor. All clerks and deputies shall take and subscribe
an oath of office to honestly and faithfully perform all the duties of their
respective offices under the direction of the county assessor. The county
assessor, the clerks and deputy assessors, may administer oaths authorized by
law to be administered by assessors. The number and compensation of the clerks
and the deputies (other than the ex-officio deputies) shall be determined
annually by the county board and shall be paid from the county treasury.
(Source: P.A. 83-121; 88-455.)
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35 ILCS 200/2-60
(35 ILCS 200/2-60)
Sec. 2-60.
Vacancies.
(a) When any township or multi-township assessment
district fails to elect an assessor or when an assessor's office becomes vacant
for any reason specified in Section 25-2 of the Election Code, the township or
multi-township board of trustees shall fill the vacancy in townships or
multi-township assessment districts by
appointing a person qualified as required under Section 2-45 or as
revised by the Department under Section 2-52.
A person appointed to fill a vacancy under this Section must be a member of
the same political party as the person vacating the office if the person
vacating the office was a member of an established political party, as defined
in Section 10-2 of the Election Code, that is still in existence at the time
the appointment is made. The appointee shall establish his or her political
party affiliation by his or her record of voting in party
primary elections or by holding or having held an office in
a political
party organization before the appointment. If the appointee has not voted in
a
party
primary election or is not holding or has not held an office in a political
party
organization before the appointment, then the appointee shall establish his or
her political
party affiliation by his or her record of participating in a political party's
nomination or
election caucus.
(b) In the alternative, a
township or multi-township assessment district shall contract with a person
qualified as required under Section 2-45 or as revised by the Department
under Section 2-52 to do the assessing at a cost no
greater than the maximum salary authorized for that township or multi-township
assessment district under Section 2-70.
(Source: P.A. 89-342, eff. 1-1-96; 89-441, eff. 6-1-96; 90-748, eff.
8-14-98.)
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35 ILCS 200/2-65
(35 ILCS 200/2-65)
Sec. 2-65.
Deputies and employees.
(a) In all counties under township organization where a township or
multi-township assessor is unable alone to perform all duties of the office, he
or she may appoint one or more suitable persons as deputies to assist in making
the assessment, and may appoint other employees required for operation of the
office. The deputies and other employees may be employed on an annual, monthly
or daily basis.
(b) Every township or multi-township assessor with 5 or more deputies and
other employees shall adopt rules concerning all benefits available to
employees. The rules shall include, without limitation, the following benefits
to the extent they are applicable: insurance coverage, compensation, overtime
pay, compensatory time off, holidays, vacations, sick leave, and maternity
leave. The rules shall be adopted and filed with the township clerk within 4
months after the assessor takes office. A multi-township assessor shall file
the rules with the clerk of each township in the district. Amendments to the
rules shall be filed with the appropriate township clerk or clerks by their
effective date.
(Source: P.A. 87-818; 88-455.)
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35 ILCS 200/2-70
(35 ILCS 200/2-70)
Sec. 2-70.
Salary.
Each multi-township board of trustees
shall
set the salary of its multi-township assessor at least 150
days before his or her
election.
Each township board of trustees shall set the salary of its township assessor
at the same time it sets the compensation of its township supervisor.
(Source: P.A. 90-210, eff. 7-25-97.)
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35 ILCS 200/2-75
(35 ILCS 200/2-75)
Sec. 2-75.
Affidavit for time employed.
When compensation of a township or
multi-township assessor or his or her deputy is based upon the time actually
employed in the making of assessments, the assessors and deputies shall make an
affidavit of the time so employed. Payments of the compensation and expenses
under Sections 2-65, 2-70 and 2-80 shall be paid out of the township or
multi-township treasury.
(Source: Laws 1967, p. 388; P.A. 88-455.)
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35 ILCS 200/2-80
(35 ILCS 200/2-80)
Sec. 2-80.
Expenses and office needs.
Township and multi-township assessors
shall receive travel and transportation expenses in the amount determined by
the board of town trustees, and shall be reimbursed for their reasonable
travel, meal, lodging and registration expenses incurred in attendance at a
school of instruction prescribed by the Department. The board of town trustees
shall provide the office and storage space, equipment, office supplies,
deputies and clerical and stenographic personnel and other items as are
necessary for the efficient operation of the office.
(Source: P.A. 83-1277; 88-455.)
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35 ILCS 200/Art. 3
(35 ILCS 200/Art. 3 heading)
Article 3.
County Assessment Officials
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35 ILCS 200/3-5
(35 ILCS 200/3-5)
Sec. 3-5. Supervisor of assessments. In counties with less than 3,000,000
inhabitants and in which no county assessor has been elected under Section
3-45, there shall be a county supervisor of assessments, either appointed as
provided in this Section, or elected.
In counties with less than 3,000,000 inhabitants and not having an elected
county assessor or an elected supervisor of assessments, the office of
supervisor of assessments shall be filled by appointment by the presiding
officer of the county board with the advice and consent of the county board.
To be eligible for appointment or to be eligible to file nomination
papers or participate as a candidate in any primary or general election
for, or be elected to, the office of supervisor of assessments, or to enter
upon the duties of the office, a person must possess one of the following
qualifications as certified by the Department to the county clerk:
(1) A currently active Certified Illinois Assessing | | Officer designation from the Illinois Property Assessment Institute.
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(2) A currently active AAS, CAE, or MAS designation
| | from the International Association of Assessing Officers.
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(3) A currently active MAI, SREA, SRPA, SRA, or RM
| | designation from the Appraisal Institute.
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|
In addition, a person must have had at least 2 years' experience in the field
of property sales, assessments, finance or appraisals and must have passed an
examination conducted by the Department to determine his or her competence to
hold the office. The examination may be conducted by the Department at a
convenient location in the county or region. Notice of the time and place
shall be given by publication in a newspaper of general circulation in the
counties, at least one week prior to the exam. The Department shall certify to
the county board a list of the names and scores of persons who pass the
examination. The Department may provide by rule the maximum time that the name
of a person who has passed the examination will be included on a list of
persons eligible for appointment or election. The term of office shall be 4
years from the date of appointment and until a successor is appointed and
qualified, or a successor is elected and qualified under Section 3-52.
(Source: P.A. 101-150, eff. 7-26-19; 101-467, eff. 8-23-19; 102-558, eff. 8-20-21.)
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35 ILCS 200/3-10
(35 ILCS 200/3-10)
Sec. 3-10.
Dismissal of supervisor of assessments; Vacancies.
The county
board, by a vote of 2/3 of its members, may dismiss a supervisor of assessments
before the expiration of his or her term for misfeasance, malfeasance or
nonfeasance in the performance of the duties of the office. Whenever the county
board dismisses a supervisor of assessments, it shall specify its reasons in
writing. The dismissed supervisor may, within 21 days after receipt of the
statement of reasons for dismissal, request a hearing before the county board.
The county board shall conduct a hearing within 30 days of a timely request,
and may reverse the dismissal by a vote of a majority of the members present.
Vacancies shall be filed by appointment for a full term. In the event of a
vacancy, the county board may appoint an acting supervisor of assessments, but
an acting supervisor may serve for no more than 60 days until a qualified
person is appointed to fill the remainder of the term.
(Source: P.A. 86-905; 88-455.)
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35 ILCS 200/3-15
(35 ILCS 200/3-15)
Sec. 3-15.
Service in more than one county.
Any 2 or more counties
may, with Department approval, appoint or elect the same person as county
supervisor of assessments for each of such counties and may by agreement
provide for the appropriate share of the salary and expenses of the official.
In any case where a supervisor of assessments is shared, the aggregate
population of the 2 or more counties shall be considered as the population when
determining the compensation of the official under Section 3-40. If a county
board desires to appoint as county supervisor of assessments of that county a
person who is the appointed or elected supervisor of assessments of another
county, the person shall not be required to take the examination given by the
Department and shall not be required to accept the appointment.
(Source: P.A. 86-905; 88-455.)
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35 ILCS 200/3-20
(35 ILCS 200/3-20)
Sec. 3-20. Reimbursement when serving more than 1 county. When 2 or more
counties have, with Department approval, elected or appointed the same person
as county supervisor of assessments, subject to appropriation, the Department shall pay out of the Personal Property Tax Replacement Fund to the counties a
total of $5,000 per year to be applied toward the person's salary. The
Department shall apportion the $5,000 among such counties in proportion to each
county's share of the salary.
The amount payable under this Section is in addition to the 50%
reimbursement provided for in Section 3-40, but in no event shall
the total paid under this Section and the reimbursement under
Section 3-40 exceed the compensation of the supervisor of assessments.
(Source: P.A. 97-72, eff. 7-1-11.)
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35 ILCS 200/3-25
(35 ILCS 200/3-25)
Sec. 3-25.
Reappointment or reelection.
Reappointment or reelection
of an incumbent supervisor of assessments may be made without examination. If
the presiding officer of the county board does not intend to reappoint an
incumbent, he or she shall notify the incumbent not more than 120 nor less than
90 days before the expiration of his or her term. Upon request of the
incumbent, the county board shall grant a public hearing as to why the
incumbent will not be reappointed.
(Source: P.A. 86-905; 88-455.)
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35 ILCS 200/3-30
(35 ILCS 200/3-30)
Sec. 3-30.
Supervisor of assessments as clerk of the board of review.
Each supervisor of assessments shall serve as clerk of the
county board of review and shall be present at all hearings held by the board.
He or she shall not receive additional compensation for that service.
(Source: P.A. 86-482; 86-1475; 88-455.)
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35 ILCS 200/3-35
(35 ILCS 200/3-35)
Sec. 3-35.
Outside employment.
Except as provided below, any person
appointed under Section 3-5 shall hold no other lucrative public office or
public employment. In counties with less than 100,000 inhabitants, he or she
may hold public employment if the duties are not incompatible with his or her
duties as supervisor of assessments as assigned by the county board. The
duties of a person administering a county zoning ordinance shall not be
considered incompatible with the duties of a supervisor of assessments.
(Source: P.A. 86-482; 86-1475; 88-455.)
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35 ILCS 200/3-40
(35 ILCS 200/3-40)
Sec. 3-40. Compensation of supervisors of assessments.
(a) A supervisor of assessments shall receive annual compensation in an
amount fixed by the county board subject to the following minimum amounts:
In counties with less than 14,000 inhabitants, not | |
In counties with 14,000 or more but less than 30,000
| | inhabitants, not less than $8,000;
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In counties with 30,000 or more but less than 60,000
| | inhabitants, not less than $9,000;
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In counties with 60,000 or more but less than 100,000
| | inhabitants, not less than $10,000;
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In counties with 100,000 or more but less than
| | 200,000 inhabitants, not less than $11,500;
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In counties with 200,000 or more but less than
| | 300,000 inhabitants, not less than $13,000;
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In counties with 300,000 or more but less than
| | 1,000,000 inhabitants, not less than $15,000.
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For purposes of this subsection, the number of inhabitants shall be
determined by the latest Federal decennial or special census of the county.
(b) Elected supervisors of assessments who began a term of office
before December 1, 1990 shall be compensated at the rate of their base
salary. "Base salary" is the compensation paid for their position before July
1, 1989.
(c) Elected supervisors of assessments beginning a term of office
on or after December 1, 1990 shall, beginning December 1, 1993, receive their
base salary plus at least 12% of base salary.
Any supervisor of assessments who has been presented a Certified Assessing
Evaluator Certificate by the International Association of Assessing Officers
shall receive an additional compensation of $500 per year to be paid out of
funds appropriated to the Department from the Personal Property Tax Replacement Fund.
The salary set by the county board shall be paid in equal monthly
installments out of the treasury of the county in which he or she is appointed
or elected. If the Department has determined that the total assessed value of
property in a county, as equalized by the supervisor of assessments under
Section 9-210, is between 31 1/3% and 35 1/3% of the total fair cash value of
property in the county, subject to appropriation, the Department shall reimburse the county
monthly from the Personal Property Tax Replacement Fund 50% of the amount of salary the county paid to
the officer for the preceding month.
The county board shall provide necessary office space for the officer and pay
all necessary expenses of the office out of the county treasury.
Each supervisor of assessments may, with the advice and consent of the county
board, appoint necessary deputies and clerks, their compensation to be fixed by
the county board and paid by the county.
(Source: P.A. 97-72, eff. 7-1-11.)
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35 ILCS 200/3-45
(35 ILCS 200/3-45)
Sec. 3-45.
Election of county assessor; counties of less than 3,000,000.
In counties having an elected board of review under Section 6-35, a county
assessor shall be elected. To be
eligible to file nomination papers or participate as a candidate in any
primary or general election for, or be elected to, the office of county
assessor, or to enter upon the duties of the office, a person must possess one
of the following qualifications as certified by the individual to the county
clerk:
(1) a Certified Illinois Assessing Officer | | certificate from the Illinois Property Assessment Institute; or
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(2) a Certified Assessment Evaluator designation from
| | the International Association of Assessing Officers.
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In addition, a person must have
at least 2 years experience in the field of property sales, assessments,
finance, or appraisals.
The county clerk must determine if candidates for assessor have
qualified under this Code prior to certification of their nominating
petitions. The election of the county assessor shall be at the same time and in
the same manner as other county officials are elected under the general
election law. The county assessor shall hold office for a 4 year term and until
a successor is elected and qualified. Vacancies shall be filled in
the same manner as are vacancies in other county elective offices.
(Source: P.A. 92-235, eff. 8-2-01.)
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35 ILCS 200/3-50
(35 ILCS 200/3-50)
Sec. 3-50.
Election of county assessors - Counties of 3,000,000 or more.
In all counties with 3,000,000 or more inhabitants, the office of county
assessor, heretofore created and established, is hereby continued.
The county assessor shall be elected as provided in the general election law,
at the general election in 1994 and every fourth year thereafter to hold office
for a term of 4 years from the first Monday of December, and until a successor
is elected and qualified. Any vacancy in office shall be filled by
appointment as provided in the general election law, until the next regular
election of county officers when a successor shall be elected for the
unexpired term or for the full term as the case may require. The county
assessor shall take the oath and give the bond herein required of other
assessors and of supervisors of assessments and shall receive such compensation
payable from the county treasury in an amount set by the county board. The
amount so set shall not be changed during the term for which he or she is
elected or appointed. The county assessor shall also have a suitable office to
be provided by the county board.
(Source: P.A. 83-121; 88-455.)
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35 ILCS 200/3-52 (35 ILCS 200/3-52) Sec. 3-52. Election or appointment of county assessors or county supervisors of assessments. (a) In counties with less than 3,000,000 inhabitants, the county may change the manner in which it selects its county assessor or county supervisor of assessments upon: (1) adoption of an ordinance by the county board or | | county board of commissioners requiring the county assessor or county supervisor of assessments to be elected or appointed, as applicable; or
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| (2) the filing of a petition with the county board or
| | the county board of commissioners, subject to the petition requirements of Section 28-3 of the Election Code and signed by 2% of the registered voters of the county, requiring the county assessor or county supervisor of assessments to be elected or appointed, as applicable.
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| (b) If an ordinance is adopted or a petition is filed meeting the requirements of subsection (a), then the county clerk shall certify the proposition to the appropriate election authorities, who shall submit a referendum, subject to the requirements of Section 16-7 of the Election Code, to be placed on the ballot at the next following general election in substantially the following form:
Shall the (county assessor or county supervisor of
| | assessments, as applicable) be (elected rather than appointed or appointed rather than elected, as applicable)?
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| The votes shall be recorded as "Yes" or "No". The referendum is approved when a majority of the votes cast on the referendum approve the referendum.
(c) After the approval of a referendum under subsection (b):
(1) if voters approve the referendum to make the
| | county assessor or county supervisor of assessments position elected rather than appointed, then the county assessor or county supervisor of assessments shall be elected at the general election next following the approval of the referendum and at the general election every 4 years thereafter; the elected county assessor or county supervisor of assessments shall serve until a successor is elected and qualified; the term of any appointed county assessor or county supervisor of assessments serving at the time of the approval of the referendum shall end when a successor is elected and qualified; and
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| (2) if the voters approve a referendum to make the
| | county assessor or county supervisor of assessments position appointed rather than elected, then, at the conclusion of the term of the elected county assessor or county supervisor of assessments serving at the time of the approval of the referendum, the county assessor or county supervisor of assessments shall be appointed by the county board or county board of commissioners to a 4-year term and shall serve until a successor is appointed and qualified.
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(Source: P.A. 101-150, eff. 7-26-19.)
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35 ILCS 200/3-55
(35 ILCS 200/3-55)
Sec. 3-55.
Staffing of county assessor's office - Counties of 3,000,000
or more. The county assessor in counties with 3,000,000 or more inhabitants
shall appoint one chief deputy assessor, one deputy assessor in charge of
administrative service division and one deputy assessor in charge of
real estate division. The county assessor may also employ other
clerical help and deputies as may be necessary, each one of whom (except
the chief deputy assessor, deputy assessor in charge of administrative
service division, and deputy assessor in charge of real estate division) shall
be appointed by the county assessor under the civil service law applicable in
such counties.
(Source: P.A. 83-121; 88-455.)
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35 ILCS 200/3-60
(35 ILCS 200/3-60)
Sec. 3-60.
Chief deputy - Counties of less than 3,000,000 with elected
assessor. The county assessor in counties with less than 3,000,000
inhabitants which elect a county assessor under Section 3-45 may employ a chief
deputy and other clerical help as may be necessary. The chief deputy shall
hold office at the will of the county assessor, and shall take and subscribe an
oath of office that he or she will honestly and faithfully perform all duties
of the office under the direction of the county assessor. The chief deputy
shall have power to administer all oaths authorized by law to be administered
by assessors. The compensation of the chief deputy shall be fixed by the county
assessor, subject to the approval of the board of review.
(Source: P.A. 86-1475; 88-455.)
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35 ILCS 200/3-65
(35 ILCS 200/3-65)
Sec. 3-65.
Deputy county assessors - Counties of less than 3,000,000
with elected assessor. The county assessor in counties with less than 3,000,000
inhabitants which elect a county assessor under Section 3-45 may appoint as
many suitable persons as in his or her judgment are necessary to act as
deputies, who shall perform the duties assigned to them by the county assessor.
They shall hold their office at the will of the county assessor, and shall
receive compensation determined by the assessor to be paid out of the county
treasury. Such deputy assessors shall, before entering upon their duties, take
the oath or affirmation prescribed for the assessors.
In counties with less than 3,000,000 inhabitants which elect a county
assessor under Section 3-45, in all townships not lying completely within the
limits of one city, the township assessor shall be ex-officio the deputy
assessor to make the assessments in the township where he or she is elected.
If, in any township, the township assessor shall not be able, by himself or
herself within the time allowed by law, to make the assessment of the township,
any additional deputy assessors required to make the assessment shall be
residents and legal voters of that township, and shall be nominated by the
township's board of trustees and appointed by the county assessor only upon
that nomination. Deputy assessors so appointed shall act under the supervision
of the ex-officio deputy town assessors.
(Source: P.A. 82-783; 88-455.)
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35 ILCS 200/3-70 (35 ILCS 200/3-70) Sec. 3-70. Cessation of Township Assessor. If the office of Township Assessor in a coterminous township ceases as provided in Articles 27 and 28 of the Township Code, then the coterminous municipality shall assume the duties of the Township Assessor under this Code.
(Source: P.A. 98-127, eff. 8-2-13; 99-474, eff. 8-27-15.) |
35 ILCS 200/Art. 4
(35 ILCS 200/Art. 4 heading)
Article 4.
Assessment Officials - Other Provisions
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35 ILCS 200/4-5
(35 ILCS 200/4-5)
Sec. 4-5.
State compensation not to affect county compensation.
Any
additional compensation payable from State funds to any county officer under
this Code shall not affect any other compensation provided by law to be paid to
the county officer. No county board may reduce or otherwise impair the
compensation payable to a county officer because the person receives additional
compensation payable from State funds under this Code. However, a county board
may include State funds payable under this Code as reimbursements of or
contributions to county officer salaries in determining the compensation of a
county officer. As used in this Section, "county officer" includes any local
assessment officer whose compensation is determined in whole or in part by a
county board.
(Source: P.A. 86-348; 88-455.)
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35 ILCS 200/4-10
(35 ILCS 200/4-10)
Sec. 4-10. Compensation for Certified Illinois Assessing Officers. Subject
to the requirements for continued training, any supervisor of assessments,
assessor, deputy assessor or member of a board of review in any county who has
earned a
Certified Illinois Assessing Officers Certificate from the Illinois Property
Assessment Institute shall receive from the State, out of funds appropriated to
the Department from the Personal Property Tax Replacement Fund, additional compensation of $500 per year.
To receive a Certified Illinois Assessing Officer
certificate, a person shall complete successfully and
pass examinations on a basic course in assessment practice approved by the
Department and conducted by the Institute and additional courses totaling
not less than 60 class hours that are designated and approved by the
Department, on the cost, market and income approaches to value, mass
appraisal techniques, and property tax administration.
To continue to be eligible for the additional compensation, a Certified
Illinois Assessing Officer must complete successfully a minimum of 15 class
hours requiring a written examination, and the equivalent of one seminar course
of 15 class hours which does not require a written examination, in each year
for which additional compensation is sought after receipt of the certificate.
The Department shall designate and approve courses acceptable for additional
training, including courses in business and computer techniques, and class
hours applicable to each course. The Department shall specify procedures for
certifying the completion of the additional training.
The courses and training shall be conducted annually at various convenient
locations throughout the State. At least one course shall be conducted annually
in each county with more than 400,000 inhabitants.
(Source: P.A. 97-72, eff. 7-1-11.)
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35 ILCS 200/4-15
(35 ILCS 200/4-15)
Sec. 4-15.
Compensation of local assessment officers holding other
designations. Any assessor, deputy assessor or member of a board of review
who has been awarded a Certified Assessment Evaluator certificate by the
International Association of Assessing Officers shall receive an additional
compensation of $500 per year from funds appropriated to the Department from the Personal Property Tax Replacement Fund.
Any assessor, deputy assessor or member of a board of review who has been
awarded a Residential Evaluation Specialist, Assessment Administration
Specialist, or Cadastral Mapping Specialist certificate by the International
Association of Assessing Officers, but who has not been awarded a Certified
Assessment Evaluator certificate, shall receive additional compensation of
$250 per year from funds appropriated to the Department from the Personal Property Tax Replacement Fund. If any assessor,
deputy assessor, or member of a board of review has been awarded more than
one certificate, but has not been awarded a Certified Assessment Evaluator
certificate, the maximum additional compensation shall be $250.
To continue to qualify for the additional compensation after receipt of a
certificate, any assessor, deputy assessor or member of a board of review must,
each year that additional compensation is sought, complete successfully a
minimum of 15 class hours requiring a written examination, and the equivalent
of one seminar course of 15 class hours which does not require a written
examination.
(Source: P.A. 97-72, eff. 7-1-11.)
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35 ILCS 200/4-20 (35 ILCS 200/4-20)
Sec. 4-20. Additional compensation based on performance. Any assessor in
counties with less than 3,000,000 but more than 50,000 inhabitants each
year may petition the Department to receive additional compensation based on
performance. To receive additional compensation, the official's assessment
jurisdiction must meet the following criteria:
(1) the median level of assessment must be no more | | than 35 1/3% and no less than 31 1/3% of fair cash value of property in his or her assessment jurisdiction; and
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(2) the coefficient of dispersion must not be greater
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For purposes of this Section, "coefficient of dispersion" means the average
deviation of all assessments from the median level.
For purposes of this Section, the number of inhabitants shall be determined
by the latest federal decennial census. When the most
recent census shows an increase in inhabitants to over 50,000 or a decrease
to 50,000 or fewer, then the
assessment year used to compute the coefficient of dispersion and the most
recent year of the 3-year average level of assessments is the year that
determines qualification for additional
compensation.
The Department will
promulgate rules and regulations to determine whether an assessor meets these
criteria.
Any assessor in a county of 50,000 or fewer inhabitants may
petition the
Department for consideration to receive additional compensation each year
based on performance. In order to receive the additional compensation, the
assessments in the official's assessment jurisdiction must meet the following
criteria: (i) the median level of assessments must be no more than 35 1/3% and
no less than 31 1/3% of fair cash value of property in his or her assessment
jurisdiction; and (ii) the coefficient of dispersion must not be greater than
40% in 1994, 38% in 1995, 36% in 1996, 34% in 1997, 32% in 1998, and 30% in
1999 and every year thereafter.
Real estate transfer declarations used by the Department in annual
sales-assessment ratio studies will be used to evaluate applications for
additional compensation. The Department will audit other property to determine
if the sales-assessment ratio study data is representative of the assessment
jurisdiction. If the ratio study is found not representative, appraisals and
other information may be utilized. If the ratio study is representative, upon
certification by the Department, the assessor shall receive additional
compensation of $3,000 for that year, to be paid out of funds appropriated to
the Department from the Personal Property Tax Replacement Fund.
As used in this Section, "assessor" means any township or multi-township
assessor, or supervisor of assessments.
(Source: P.A. 97-72, eff. 7-1-11.)
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35 ILCS 200/4-25
(35 ILCS 200/4-25)
Sec. 4-25.
Bond of assessors.
Before entering office, every assessor and
supervisor of assessments, other than township or multi-township assessors,
shall enter into a bond, payable to the People of the State of Illinois in the
sum of two thousand dollars, or such larger sum as the county board shall
determine, with two or more sufficient sureties.
The bond of the supervisor of assessments shall be approved by the county
board, and bonds of other assessors by the president or chairman of the county
board. The condition of the bond shall be that the assessor or supervisor of
assessments will diligently, faithfully and impartially perform the duties of
the office during the term or portion thereof for which he or she was elected
or appointed. The bond shall be filed in the office of the county clerk and
recorded in a book to be provided for those bonds. Any taxing district, or
person suffering any loss resulting from an assessor's failure to perform any
of the conditions of the bond may sue to recover the loss in the name of the
People of the State of Illinois.
(Source: P.A. 87-1021; 87-1189; 88-455.)
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35 ILCS 200/4-30
(35 ILCS 200/4-30)
Sec. 4-30.
Oath of assessors.
Before entering office, every assessor or
supervisor of assessments shall take and subscribe to the following oath, which
shall be filed in the office of the county clerk, except the oath of township
or multi-township assessors and their deputies shall be filed with their
respective town clerks. The oath shall be as follows:
State of Illinois) )ss. County of .......)
I do solemnly swear (or affirm) that I will support the Constitution
of the United States and the Constitution of the State of Illinois; and
that I will faithfully discharge all the duties of the office of
assessor, or supervisor of assessments to the best of my ability.
Dated..........
(Source: P.A. 87-1021; 87-1189; 88-455.)
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35 ILCS 200/Art. 5
(35 ILCS 200/Art. 5 heading)
Article 5.
Boards of Appeals
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35 ILCS 200/5-5
(35 ILCS 200/5-5)
Sec. 5-5. Election of commissioners of board of review; counties of
3,000,000 or more.
(a) In counties with 3,000,000 or more inhabitants,
on the first Tuesday after the first Monday in November 1994, 2
commissioners of the board of appeals shall be elected to hold office from the
first Monday in December following their election
and until the first Monday in December 1998. In case of any
vacancy, the chief judge of the circuit court or any judge of that circuit
designated by the chief judge shall fill the vacancy by appointment. The
commissioners shall be electors in
the particular county at the time of their election or appointment and shall
hold no other lucrative public office or public employment. Each commissioner
shall receive compensation fixed by the county board, which shall be paid out
of the county treasury and which shall not be changed during the term for which
any commissioner is elected or appointed.
Effective the first Monday in December 1998, the board
of appeals is abolished.
The board of appeals shall maintain sufficient evidentiary records to
support all decisions made by the board of appeals. All records, data,
sales/ratio studies, and other information necessary for the board
of review elected under subsection (c) to perform
its functions and
duties shall
be transferred by the board of appeals to the board of review on
the first Monday in December 1998.
(b) (Blank).
(c) In each county
with 3,000,000 or more inhabitants, there is created a board of
review. The board of review shall consist of 3 commissioners,
one elected from each election district in the county
at the general election in 1998
to hold office for a term beginning
on the first Monday in December following their
election and until their
respective successors are elected and qualified.
No later than June 1, 1996, the General Assembly shall establish the
boundaries for the 3 election districts in each county with 3,000,000 or more
inhabitants. The election districts shall be compact, contiguous, and have
substantially
the same population based on the 1990 federal decennial census. One district
shall be designated as the first election district, one as the second
election district, and one as the third election district. The commissioner
from each district shall be elected to a term of 4 years.
In the year following each federal decennial census, the General Assembly
shall reapportion the election districts to reflect the results of the
census. In 2021 and any year following the federal decennial census in which the results of the census are not available by March 31, the General Assembly may use other population data, including, but not limited to, the most recent American Community Survey 5-year data, to reapportion the districts. The reapportioned districts shall be compact, contiguous, and contain
substantially the same population. The commissioner from the
first district shall be
elected to terms of 4 years, 4 years, and 2 years. The commissioner from the
second district shall be elected to terms of 4 years, 2 years, and 4 years. The
commissioner from the third
district shall be elected to terms of 2 years, 4 years, and 4 years.
In case of vacancy, the chief
judge of the circuit court or any judge of the circuit court designated by the
chief judge shall fill the vacancy by appointment
of a person from the same political party.
If the vacancy is filled with more than 28 months remaining in the term, the
appointed commissioner shall serve until the next general
election, at which time a
commissioner shall be elected to serve for the remainder of the
term. If a vacancy is filled with 28 months or less remaining in the term, the
appointment shall be for the remainder of the term.
No commissioner may be elected or appointed to the board of review unless he
or she has resided in the election district he or she seeks to represent for at
least 2 years before the date of the election or appointment. In the
election following each federal decennial census and board of review
redistricting, a candidate for commissioner may be elected from any election
district that contains a part of the election district in which he or she
resided at the time of the redistricting and re-elected if a resident of the
new district he or she represents for 18 months prior to re-election. The
commissioners shall hold no other lucrative public office or public
employment.
Each commissioner shall receive compensation fixed by the
county board,
which shall be paid from the county treasury. Compensation for each
commissioner
shall be equitable and shall not be changed during the term
for which that commissioner is elected or appointed.
The county shall provide suitable office space for the board of review.
For the year beginning on the
first Monday in December 1998 and ending the first Monday in December 1999, and
every fourth year thereafter, the chair of the board shall be the
commissioner elected
from the first district. For the year beginning the first Monday in December
1999 and ending the first Monday in December 2000, and every fourth year
thereafter, the chair of the board shall be the commissioner
elected from the second
district. For the year beginning the first Monday in December 2000 and ending
the first Monday in December 2001, and every fourth year thereafter, the chair
shall be the commissioner elected from the third district. For
the year beginning
the first Monday in December 2001 and ending the first Monday in December 2002,
and every fourth year thereafter, the chair of the board shall be determined by
lot.
On and after the
first Monday in December, 1998, any reference in this Code to a board of
appeals shall mean the board of review created under this subsection, and any
reference to a member of a board of review shall mean a
commissioner of a board of review. Whenever it may be necessary for
purposes of determining its jurisdiction, the board of review shall be deemed
to succeed to the powers and duties of the former board of appeals; provided
that the board of review shall also have all of the powers and duties granted
to it under this Code. All action
of the board of review shall be by a majority vote of its commissioners.
(Source: P.A. 102-12, eff. 6-4-21.)
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35 ILCS 200/5-10
(35 ILCS 200/5-10)
Sec. 5-10.
Oath of office.
Each member of the board of review or
commissioner of the board of appeals created by this Code shall, before
entering upon the duties of his or her office, take and subscribe to the
following oath:
State of Illinois County of ....
I do solemnly swear (or affirm) that I will as (a member of the board
of review) (a commissioner of the board of appeals) faithfully perform
all the duties of that office as required by law; that I will fairly
and impartially review the assessments of all property to the extent
authorized by this Code; that I will correct all assessments
which should be corrected; that I will raise or lower (or in the case of
commissioners of the board of appeals, will direct the county assessor to
change, correct, alter or modify) assessments as justice may
require; and that I will do all acts necessary and within my authority to
procure a full, fair and impartial assessment of all property.
Dated ....
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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35 ILCS 200/5-15
(35 ILCS 200/5-15)
Sec. 5-15.
Board employees.
In counties with 3,000,000 or more inhabitants,
the board of appeals (until the first Monday in December 1998
and the board of review beginning on
the first Monday in December 1998 and thereafter)
shall appoint a Chief Clerk, a Secretary, and a deputy in
charge of complaints. The Board may also employ deputies and other staff
as may be necessary to assist the Board in the proper discharge of its
duties. The Chief Clerk, the Secretary and the deputies
shall have authority to administer oaths and examine under oath those
persons who appear for a hearing. The Board may assign any matter to
a deputy for preliminary hearing. With respect to applications for exemption
reviewed under Section 16-130, the Secretary shall prepare
and forward to the Department a full and complete statement of all the
facts together with documents in each case and shall also forward a statement
of the facts to the county assessor.
Except as provided in Section 9-85, in all other instances the board shall
certify its action and orders to the county assessor and the county
assessor shall carry out the orders under the
direction of the board. Employees of the board of appeals (until the
first Monday in December 1998 and the board of review beginning on
the first Monday in December 1998 and thereafter) shall
receive compensation fixed by the county board upon the recommendation of the
board, payable from the county treasury.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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35 ILCS 200/Art. 6
(35 ILCS 200/Art. 6 heading)
Article 6.
Boards of Review
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35 ILCS 200/6-5
(35 ILCS 200/6-5)
Sec. 6-5.
Appointed boards of review.
In counties under township
organization with less than 3,000,000 inhabitants in which no board of review
is elected under Section 6-35, there shall be an appointed board of review to
review the assessments made by the supervisor of assessments. When there is no
existing appointed board of review, the chairman of the county board shall
appoint, with approval of the county board, 3 citizens of the county to
comprise the board of review for that county, 2 to serve for a one year term
commencing on the following June 1, and one to serve for a 2 year term
commencing on the same date. When an appointed board of review already exists,
successors shall be appointed and qualified to serve for terms of 2 years
commencing on June 1 of the year of appointment and until their successors are
appointed and qualified. Vacancies shall be filled in like manner as original
appointments, for the balance of the unexpired term. Members of the
county board may be appointed to the board of review. A member of the board of
review may be reappointed. No person may serve on the board of review who is
not qualified by experience and training in property appraisal and property tax
administration.
(Source: P.A. 86-905; 87-1189; 88-455.)
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35 ILCS 200/6-10
(35 ILCS 200/6-10)
Sec. 6-10.
Examination requirement - Counties of 100,000 or more.
In
any county to which Section 6-5 applies and which has 100,000 or more
inhabitants, no person may serve on the board of review who has not passed an
examination prepared and administered by the Department to determine his or her
competence to hold the office. The examination shall be conducted by the
Department at some convenient location in the county. The Department may
provide by rule the maximum time that the name of a person who has passed the
examination will be included on a list of persons eligible for appointment or
election. The county board of any other county may, by resolution, impose a
like requirement in its county. In counties with less than 100,000 inhabitants,
the members of the board of review shall within one year of taking office
successfully complete a basic course in assessment practice approved by the
Department.
In counties with 3,000,000 or more inhabitants, the members of the
board of
review shall successfully complete a basic
course in
assessment practice, approved by the Department, within one year after taking
office.
(Source: P.A. 88-455; incorporates 88-221; 88-670, eff. 12-2-94; 89-126,
eff. 7-11-95; 89-671, eff. 8-14-96.)
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35 ILCS 200/6-15
(35 ILCS 200/6-15)
Sec. 6-15. Political makeup and compensation. The board of review appointed
under Section 6-5 shall consist of 3 members, 2 of whom are affiliated with the political
party polling the highest vote for any county office in the county
at the last general election prior to any appointment made under this Section.
The third member shall not be affiliated with that same party. Each member of the board of review shall receive an annual salary to be fixed
by the county board and paid out of the county treasury.
(Source: P.A. 98-322, eff. 8-12-13.)
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35 ILCS 200/6-20
(35 ILCS 200/6-20)
Sec. 6-20.
Clerk of the board of review.
(a) In counties with a board of review
appointed under Section 6-5, the clerk of the board of review shall collect and
analyze property transfers and property appraisals, and pursue other activities
the board considers proper and necessary to aid the board in the determination
of the percentage relationship, for each assessment district, between the
valuations at which locally assessed property is listed and 33 1/3% of the
estimated fair cash value of such property, or the values determined in
accordance with Sections 10-110 through 10-140, or the percentages provided by
a county ordinance adopted under Section 4 of Article IX of the Constitution of
Illinois.
(b) In counties with 3,000,000 or more inhabitants, the county assessor
shall annually make available to the board of appeals (until the first Monday
in December 1998 and the board of review beginning on the first Monday in
December 1998 and thereafter)
information utilized in the assessment of property, including, but not limited
to, reports generated from the multiple regression equation and sales/ratio
studies, if any. The county assessor shall make available to the board of
appeals (until the first Monday in December 1998 and the board of
review beginning on the first Monday in December 1998 and thereafter), upon
request by any member of the board,
data used in compilation of the reports and studies. The Department shall make
available to the board of appeals (until the first Monday in December 1998
and the board of review beginning on the first Monday in December 1998 and
thereafter) sales/ratio
studies conducted by the Department.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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35 ILCS 200/6-25
(35 ILCS 200/6-25)
Sec. 6-25. Additional members. In counties with a board of review appointed
under Section 6-5, when the county board declares by resolution that the number
of complaints filed with the board of review has created an emergency situation
and caused a need for an expanded board of review, the chairman of the county
board may appoint additional qualified members to the board of review for the sole purpose of holding
separate hearings on complaints. The additional members shall not take part in
the intracounty equalization process of the board of review under Section 16-60
or Section 16-65. If a board of review is expanded under this Section in Lake, DuPage, McHenry, or Kane County, then the chairman of that county board may appoint qualified residents of counties that are directly adjacent to that chairman's county to serve as additional members of the expanded board of review.
(Source: P.A. 96-825, eff. 11-25-09.)
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35 ILCS 200/6-30
(35 ILCS 200/6-30)
Sec. 6-30.
Board of review in commission counties.
In counties not under
township organization with less than 3,000,000 inhabitants in which no board
of review is elected under Section 6-35, the board of county commissioners
shall constitute the board of review. They shall have all the powers and
perform all the duties conferred on or required by boards of review. County
commissioners shall receive no additional compensation for serving on the board
of review. County commissioners serving as the board of review must meet the
examination requirements of Section 6-32. If any member of the board of county
commissioners fails to meet the examination requirements, the board of county
commissioners shall appoint a board of review.
Members of the county commissioners who meet the requirements of Section 6-32
may serve on the appointed board of review, but shall not receive additional
compensation.
The board of county commissioners shall appoint a 3-member board of review
if (i) the board of county commissioners so chooses or (ii) any member of the
board of county commissioners fails to meet the examination requirements of
Section 6-32. No person may serve on an appointed board of review under this
Section unless he or she meets the examination requirements of Section 6-32.
Members of a board of review appointed by the board of county commissioners
shall receive a per diem for their services as established by the board of
county commissioners.
A board of review appointed by the board of county commissioners shall serve
at the pleasure of the board of the county commissioners. If the board of
review is appointed because any member of the board of county commissioners
fails to meet the examination requirements of Section 6-32 and all members
subsequently fulfill the requirements, the board of county commissioners may
terminate the authority of the sitting board of review, as soon as it completes
its work for a tax year, and serve as the board of review.
(Source: P.A. 90-552, eff. 1-1-99; 91-732, eff. 1-1-01.)
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35 ILCS 200/6-32
(35 ILCS 200/6-32)
Sec. 6-32.
Examination requirement.
In any county to which Section 6-30
applies, no person may serve on a board of review who has not passed an
examination prepared and administered by the Department to determine his or her
competence to hold the office. The Department shall conduct examinations for
various counties in a convenient location in the region. A candidate appearing
at the examination shall indicate to the Department the name of the county the
results shall be certified to if he or she successfully passes the examination.
The Department shall certify the list to each county from which candidates
have appeared at the examination location. Within one year after the
effective
date of this amendatory Act of 1997, the Department shall conduct an
examination at least once in
each commission county for which the chairman of the County Board of
Commissioners requests an examination. The Department may provide by rule the
maximum time that the name of a person who has passed the examination shall be
included on a list of persons eligible to serve on the board of review.
(Source: P.A. 90-552, eff. 1-1-99.)
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35 ILCS 200/6-34
(35 ILCS 200/6-34)
Sec. 6-34.
Political makeup.
If the board of county commissioners
appoints a board of review as prescribed in Section 6-30, the board of review
shall consist of 2 members affiliated with the political party polling the
highest vote for any county office in the county and one member of the party
polling the second highest vote for the same county office at the last general
election.
(Source: P.A. 90-552, eff. 1-1-99.)
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35 ILCS 200/6-35
(35 ILCS 200/6-35)
Sec. 6-35.
Elected boards of review.
In counties with 150,000 or more and
less than 3,000,000 inhabitants which had an elected board of review on January
1, 1993, the board of three persons shall continue in office. Every two years,
at the regular election of county officers in such counties, one member of the
board of review shall be elected to succeed the member whose term expires in
that year. Each member shall hold office for a term of 6 years and until a
successor is elected and qualified. The persons so elected shall qualify
within 10 days after the canvass of the vote is completed. They shall hold no
other lucrative public office or public employment. Each member shall receive
an annual salary to be fixed by the county board and paid out of the county
treasury. In case of any vacancy in the board of review or the failure of any
person elected to that office to qualify, the vacancy shall be filled by
appointment as provided in the general election law until a successor is
elected and has qualified. The member having the shortest term to serve shall
be the chairman of the board.
(Source: P.A. 86-181; 88-455.)
|
35 ILCS 200/6-40
(35 ILCS 200/6-40)
Sec. 6-40.
Election from districts.
In all counties which elect a board of
review, except counties with a county assessor elected under Section 3-45 and
except counties with a board of review elected under Section 5-5,
members shall be elected from 3 districts which are substantially equal in
number of inhabitants and, to the extent practicable, equal in geographic area.
On or before January 1 of the first year following a decennial census in which
board members will be elected, the supervisor of assessments shall prepare and
submit to the county board a map of the districts, designating each district as
1, 2 or 3. The county board shall adopt the map or make changes as it deems
necessary and adopt the revised map on or before January 31. If no map is
adopted by January 31, the map initially submitted by the supervisor of
assessments shall constitute the districts from which members of the board of
review shall be elected. As each term of a member of the board of review
expires, a new member shall be elected from a district, beginning with district
1 and proceeding through district 3.
(Source: P.A. 88-455; 89-126, eff. 7-11-95.)
|
35 ILCS 200/6-45
(35 ILCS 200/6-45)
Sec. 6-45.
Abolition of elected board of review.
If any county contains
within its limits 3,000,000 or more inhabitants, as determined by the last
Federal decennial or special census, that county shall at once come under the
provisions of this Code relating to counties of that population, and at the
next ensuing regular election of county officers, a
county assessor shall be elected, and all provisions of this Code relating to
counties with 3,000,000 or more inhabitants shall then immediately apply to
that county.
In counties having an elected board of review as provided by law for counties
with 150,000 or more but less than 3,000,000 inhabitants, the county board may
by resolution have submitted to the legal voters of the county at any regular
election, the question of abolishing the elected board of review. The county
board shall certify the question to the proper election officials, who shall
submit the question to the voters. Such referendum shall be held and returns
made all in the manner now provided by the general election law and the
question shall be in substantially the following form:
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Shall the elected board of YES review be abolished and be - - - - - - - - - - - - - - - - - - - - - - - - - - - -
replaced by an appointed board? NO - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
If a majority of the voters voting on the question vote in favor of
the proposition, the elected board of review shall be abolished to take effect
on June 1 following the election. On that date, all records, books and papers
pertaining to the elected board shall be transferred and delivered by the board
to its successor in office. Thereafter all the powers and duties conferred upon
appointed boards of review in counties with less than 3,000,000 inhabitants,
shall be exercised and performed in such counties so voting, by appointed
boards of review as provided by law for counties with less than 3,000,000
inhabitants.
(Source: P.A. 88-455; 89-126, eff. 7-11-95 .)
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35 ILCS 200/6-50
(35 ILCS 200/6-50)
Sec. 6-50.
Majority vote.
Board of review action may be taken by a majority
vote of the board.
(Source: P.A. 76-1322; 88-455.)
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35 ILCS 200/6-55
(35 ILCS 200/6-55)
Sec. 6-55.
Oath of office.
Each member of the board of review shall, before
entering upon the duties of office, take and subscribe to the oath required
under Section 5-10.
(Source: P.A. 88-455.)
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35 ILCS 200/6-60 (35 ILCS 200/6-60)
Sec. 6-60. Rules and procedures. The board of review in every county with less than 3,000,000 inhabitants must make available to the public a detailed description of the rules and procedures for hearings before the board. This description must include an explanation of any applicable burdens of proof, rules of evidence, timelines, and any other procedures that will allow the taxpayer to effectively present his or her case before the board. If a county Internet website exists, the rules and procedures must also be published on that website.
(Source: P.A. 96-122, eff. 1-1-10.) |
35 ILCS 200/Art. 7
(35 ILCS 200/Art. 7 heading)
Article 7.
Property Tax Appeal Board
|
35 ILCS 200/7-5
(35 ILCS 200/7-5)
Sec. 7-5.
Creation of Property Tax Appeal Board.
The Property Tax Appeal
Board shall consist of 5 members appointed by the Governor, with the advice
and consent of the Senate. The Governor, with the advice and consent of the
Senate, shall designate one of the members as Chairman. The Property Tax
Appeal Board shall be totally independent of the Department. A vacancy on the
Board shall be filled in the same manner as original appointments are made.
(Source: P.A. 87-1189; 88-455 .)
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35 ILCS 200/7-10
(35 ILCS 200/7-10)
Sec. 7-10.
Selection of members.
The members of the Property Tax Appeal
Board shall be qualified by virtue of 5 years experience and training in the
field of public finance administration, at least 2 years of which shall be in
the field of property appraisal and property tax administration. No more than
3 members of the Board may be members of the same political party. The
Chairman of the Property Tax Appeal Board shall receive $28,000 per year, or an
amount set by the Compensation Review Board, whichever is greater; and each
other member of the Board shall receive $22,500 per year, or an amount set by
the Compensation Review Board, whichever is greater.
Of the 5 members of the Board the terms of 2 members shall expire on the
third Monday in January, 1995; the term of 2 members shall expire on the third
Monday in January, 1997; and the term of one member shall expire on the third
Monday in January, 1999. Members shall be appointed in each odd-numbered year
for a 6 year term commencing on the third Monday in January of such year. Each
member shall serve until a successor is appointed and qualified.
(Source: P.A. 84-1240; 88-455.)
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35 ILCS 200/7-15
(35 ILCS 200/7-15)
Sec. 7-15.
Employees.
The Property Tax Appeal Board may appoint necessary
hearing officers, appraisers, technicians and necessary clerical help to aid it
in performing its duties.
The Property Tax Appeal Board shall choose a person to serve as clerk of the
Board.
(Source: P.A. 80-601; 88-455.)
|
35 ILCS 200/Art. 8
(35 ILCS 200/Art. 8 heading)
Article 8.
Department of Revenue
|
35 ILCS 200/8-5
(35 ILCS 200/8-5)
Sec. 8-5.
General duties.
The Department shall:
(1) Direct and supervise the assessment of all property so that
all assessments are made relatively just and equal.
(2) Confer with, advise and assist local assessment officers relative to
the performance of their duties.
(3) Prescribe for assessment officers general rules, relative to the
assessment of property, which rules shall be binding upon all assessment
officers until reversed, annulled or modified by a court of competent
jurisdiction.
(4) Prescribe or approve forms for returns, reports, complaints, notices and
other documents, and the contents of required files and records authorized or
required by law or by rule and regulation of the Department. All assessing
officers shall use true copies of such forms or reasonable electronic
facsimiles of them.
(5) Assess all property owned by or used by railroad companies
operating within this State, except non-carrier real estate.
(6) Equalize the assessment of property among the different counties of the
State and fix the aggregate amount of the assessment for each county upon which
taxes shall be extended in each year; and publish a statement of the methods
and procedures used in making such equalization.
(7) Keep a correct record of its acts relative to the assessment of property
and the equalization of assessments. The record shall be available for public
inspection and copies shall be distributed to any person upon request and
payment of the cost of reproduction.
(8) Grant or deny non-homestead exemptions under Sections 16-70 and 16-130.
(Source: P.A. 91-357, eff. 7-29-99.)
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35 ILCS 200/8-10
(35 ILCS 200/8-10)
Sec. 8-10.
General powers.
The Department may:
(1) Require local assessment officers to meet with it from time
to time to consider matters relative to taxation;
(2) Formulate and recommend legislation for the improvement of the property
tax system;
(3) Investigate the tax systems of other states and countries;
(4) Request the institution of proceedings, actions and
prosecutions to enforce the laws relating to the penalties, liabilities
and punishment of public officers, persons, or officers or agents of
corporations for failure or neglect to comply with this Code;
(5) Order reassessments as provided in Section 13-10;
(6) Take evidence and testimony under oath and to require the production of
books, papers and documents pertinent to any assessment, investigation or
inquiry, and for that purpose to subpoena and compel the attendance of
witnesses;
(7) Require from all State and local officers information necessary for the
proper discharge of its duties;
(8) Examine and make memoranda from any records, books, papers,
documents, and statements of account on record or on file in any public
office or taxing district and all public officers having charge or custody of
those records shall furnish to the Department any information on file or of
record in their respective offices;
(9) Adopt rules determining 33 1/3% of the fair cash value of railroad
property assessed by it.
(Source: P.A. 83-121; 88-455.)
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35 ILCS 200/8-15
(35 ILCS 200/8-15)
Sec. 8-15.
Department records for use in courts.
Certified copies of the
records of the Department pertaining to assessment and equalization shall be
received in all courts with like effect as certified copies of other public
records.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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35 ILCS 200/8-20
(35 ILCS 200/8-20)
Sec. 8-20.
Oaths.
All officers and employees of the Department and other
persons specially delegated in writing for that purpose, may administer oaths
authorized or required under this Code.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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35 ILCS 200/8-25
(35 ILCS 200/8-25)
Sec. 8-25.
Noncompliance with Department subpoena.
If any person refuses to
comply with any subpoena issued by the Department, or to produce or to permit
the examination or inspection of any books, papers or documents pertinent to
any assessment, investigation or inquiry, or to testify to any matter regarding
which he or she may be lawfully interrogated by the Department, the circuit
court for the county in which the matter or hearing is pending, on application
of the Department, shall compel compliance by attachment proceedings as for
contempt, as in a case of noncompliance with the requirements of a subpoena
from the court on a refusal to testify.
(Source: Laws 1965, p. 631; P.A. 88-455.)
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35 ILCS 200/8-30
(35 ILCS 200/8-30)
Sec. 8-30.
Witness fees.
The fees and mileage reimbursements of witnesses
attending any hearing held by the Department under this Code, pursuant to
subpoena, shall be the same as those of witnesses in civil cases in the circuit
court. The fees and mileage reimbursements shall be paid by the State.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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35 ILCS 200/8-35
(35 ILCS 200/8-35)
Sec. 8-35.
Notification requirements; procedure on protest.
(a) Assessments made by the Department.
Upon completion of its original assessments, the Department shall publish a
complete list of the assessments in the State "official newspaper." Any person
feeling aggrieved by any such assessment may, within 10 days of the date of
publication of the list, apply to the Department for a review and correction of
that assessment. Upon review of the assessment, the Department shall make any
correction as it considers just.
If review of an assessment has been made and notice has been given of the
Department's
decision,
any party to the proceeding who feels aggrieved by the decision, may file an
application for hearing. The application shall be in writing and shall be
filed with the Department within 20 days after notice of the decision has been
given by certified mail. Petitions for hearing shall state concisely the
mistakes alleged to have been made or the new evidence to be presented.
No action for the judicial review of any assessment
decision of the Department shall be allowed unless the party commencing
such action has filed an application for a hearing and the Department
has acted upon the application.
The extension of taxes on an assessment shall not be delayed by any
proceeding under this Section. In cases where the assessment is revised, the taxes extended upon the assessment, or that part
of the taxes as may be appropriate, shall be abated or, if already paid,
refunded.
(b) Exemption decisions made by the Department. Notice of each exemption
decision made by the Department under Section 15-25, 16-70, or 16-130
shall be given by certified mail to the applicant for exemption.
If an exemption decision has been made by the Department and notice has been
given of the Department's decision, any party to the proceeding who feels
aggrieved by the decision may file an application for hearing. The application
shall be in writing and shall be filed with the Department within 60 days after
notice of the decision has been given by certified mail. Petitions for hearing
shall state concisely the mistakes alleged to have been made or the new
evidence to be presented.
If a petition for hearing is filed, the Department shall reconsider the
exemption decision and shall grant any party to the proceeding a hearing. As
soon as practical after the reconsideration and hearing, the Department
shall issue a notice of decision by mailing the notice by certified mail. The
notice shall set forth the Department's findings of fact and the basis of the
decision.
Within 30 days after the mailing of a notice of decision, any party to the
proceeding may file with the Director a written request for rehearing in such
form as the Department may by rule prescribe, setting forth the grounds on
which
rehearing is requested. If rehearing or Departmental review is granted, as
soon as practical after the rehearing or Departmental review has been held,
the Department shall issue a revised decision to the party or the party's legal
representative as a result of the rehearing. The action of the Department on a
petition for hearing shall become final the later of (i) 30 days after issuance
of a notice of decision, if no request for rehearing is made, or (ii) if a
timely request for rehearing is made, upon the issuance of the denial of the
request or the issuance of a notice of final decision.
No action for the judicial review of any exemption decision of the Department
shall be allowed unless the party commencing the action has filed an
application for a hearing and the Department has acted upon the application.
The extension of taxes on an assessment shall not be delayed by any
proceeding under this Section. In cases when the exemption is granted, in
whole or in part, the taxes extended upon the assessment, or that part of the
taxes as may be appropriate, shall be abated or, if already paid, refunded.
(Source: P.A. 92-658, eff. 7-16-02.)
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35 ILCS 200/8-40
(35 ILCS 200/8-40)
Sec. 8-40.
Applicability of Administrative Review Law.
The circuit court for
the county in which a property assessed, or some part of such property, is
situated may review all final administrative decisions of the Department in
administering this Code. The Administrative Review Law and the rules adopted
under it apply to and govern all proceedings for the judicial review of final
administrative decisions of the Department under Section 8-35. The term
"administrative decision" is defined as in Section 3-101 of the Code of Civil
Procedure, and includes assessment ratios and percentages for equalization of
assessments determined by the Department under Sections 17-5 through 17-30. Any
review of assessment ratios and percentages for equalization of assessments
under the Administrative Review Law shall not delay the computation,
mailing or payment of tax bills. If a final court decision holding the
Department's ratios or percentages in error comes after the mailing of the
tax bills, an adjustment shall be made on all bills in the assessment district
in the first tax billing following the decision to credit taxpayers with
any payments which may have exceeded the maximum tax rate in rate-limited
levies of non-home rule taxing units. Service upon the Director or the
Assistant Director of the Department of summons issued in an action to review a
final administrative decision of the Department shall be service upon the
Department.
Appeals from all final orders and judgments entered by the circuit
court upon review of the Department's determination in any case shall be
taken as in other civil cases.
(Source: P.A. 82-1057; 88-455.)
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35 ILCS 200/8-45
(35 ILCS 200/8-45)
Sec. 8-45.
Effect of judicial review.
No action for the judicial review of
an assessment made by the Department shall stay or suspend any assessment or
the extension of any taxes thereon. If the court, by its final judgment, sets
aside or reduces an assessment, and the taxes so erroneously assessed have been
paid, the person erroneously paying the taxes shall be entitled to a refund as
provided by Section 20-175.
(Source: Laws 1947, p. 1433; P.A. 88-455.)
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35 ILCS 200/8-50
(35 ILCS 200/8-50)
Sec. 8-50.
Forms and instructions.
Assessors shall use the forms and follow
the instructions which are, from time to time, transmitted to them by the
Department, or that are furnished to them by the county clerk or other officer,
under the law.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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35 ILCS 200/8-55
(35 ILCS 200/8-55)
Sec. 8-55.
Office of appraisals.
Within the Department, an Office of
Appraisals shall assist local government assessment officials, in counties of
less than 3,000,000 inhabitants, with appraisal of commercial and industrial
properties having an assessment, prior to equalization by the Department, of
$350,000 or more.
The Office shall provide assistance to assessors and
Supervisors of Assessments having a complaint or appeal relating to the
property to be appraised pending before the Board of Review or the State
Property Tax Appeal Board. Such assistance shall be
provided upon request, pursuant to a written agreement between the
Department and the assessing official making the request, specifying the
project involved, the time frame for making the appraisal, the purpose of
the appraisal and the responsibilities of the parties, including agreement
by the local assessing official that the appraisal will be accepted and
utilized in the pending complaint or appeal.
(Source: P.A. 92-301, eff. 1-1-02.)
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35 ILCS 200/Tit. 3
(35 ILCS 200/Tit. 3 heading)
TITLE 3.
VALUATION AND ASSESSMENT
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35 ILCS 200/Art. 9
(35 ILCS 200/Art. 9 heading)
Article 9.
General Valuation Procedures
|
35 ILCS 200/Art. 9 Div. 1
(35 ILCS 200/Art. 9 Div. 1 heading)
Division 1.
Office Operations
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35 ILCS 200/9-5
(35 ILCS 200/9-5)
Sec. 9-5. Rules. Each county assessor, board of appeals, and board of
review shall make and publish reasonable rules for the guidance of persons
doing business with them and for the orderly dispatch of business.
In counties with fewer than 3,000,000 inhabitants, these rules shall not require specific proof to be offered nor limit the nature of evidence which may be offered as a condition of filing an assessment complaint under Section 16-55. In counties with 3,000,000 or more inhabitants, the county assessor and board
of appeals (ending the first Monday in December 1998 and the board of
review beginning the first Monday in December 1998 and thereafter),
jointly shall make and prescribe rules for the assessment of
property and the preparation of the assessment books by the township assessors
in their respective townships and for the return of those books to the county
assessor.
(Source: P.A. 98-322, eff. 8-12-13.)
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35 ILCS 200/9-10
(35 ILCS 200/9-10)
Sec. 9-10.
Office hours.
The offices of the chief county assessment officer
shall be open all the year during business hours to hear or receive complaints
or suggestions that property has not been properly assessed.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/9-15
(35 ILCS 200/9-15)
Sec. 9-15.
Annual meeting of supervisor of assessments.
In all counties of
township organization having a supervisor of assessments, the supervisor of
assessments shall, by January 1 of each year, assemble all assessors and their
deputies for consultation and shall instruct them in uniformity of their
functions. The instructions shall be in writing and available to the public.
Notice of the annual assembly shall be published not more than 30 nor less than
10 days before the assembly in a newspaper published in the township or the tax
assessment district, and if there is no such newspaper, in a newspaper
published in the county and in general circulation in the township or tax
assessment district. At the time of publishing the notice, a press release
giving notice of the assembly shall be given to each newspaper published in the
county and to each commercial broadcasting station whose main office is located
in the county. The assembly is open to the public.
Any assessor or deputy assessor who wilfully refuses or neglects to observe
or follow instructions of the supervisor of assessments, which are in
accordance with law, shall be guilty of a Class B misdemeanor. Any supervisor
of assessments who willfully gives directions which are not in accordance with
law is guilty of a Class B misdemeanor.
(Source: P.A. 84-837; 88-455.)
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35 ILCS 200/9-20
(35 ILCS 200/9-20)
Sec. 9-20.
Property record cards.
In all counties, all property record
cards maintained by a township assessor, multi-township assessor, or chief
county assessment officer shall be public records, and shall be available for
public inspection during business hours, subject to reasonable rules and
regulations of the custodian of the records. Upon request and payment of such
reasonable fee established by the custodian, a copy or printout shall be
provided to any person.
Property record cards may be established and maintained on electronic
equipment or microfiche, and that system may be the exclusive record of
property information.
(Source: P.A. 83-1312; 88-455.)
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35 ILCS 200/9-25
(35 ILCS 200/9-25)
Sec. 9-25.
Township property record cards.
In counties under township
organization, the township assessors and multi-township assessors shall
allow the supervisor of assessments to make a duplicate copy of any or all
records compiled and maintained by the township assessor and multi-township
assessor. The supervisor of assessments shall make and maintain a complete set
of property record cards. The township or multi-township assessor shall supply
the supervisor of assessments with a copy of all new property record cards as
they are added to the tax rolls.
(Source: P.A. 84-837; 88-455.)
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35 ILCS 200/9-30
(35 ILCS 200/9-30)
Sec. 9-30.
Property records systems - Townships and multi-townships.
The
township or multi-township assessor may spend funds for the preparation,
establishment and maintenance of a detailed property record system which would
provide information useful to assessment officials. The assessor also may
enter into contracts with persons, firms or corporations for the preparation
and establishment of the record system. The property record system shall
include up-to-date and complete tax maps, ownership lists, valuation standards
and property record cards, including appraisals, for all or any part of the
property in the township or multi-township assessment district in accordance
with reasonable rules and procedures prescribed by the Department, but the
system and records shall not be considered to be assessments nor limit the
powers and duties of assessing officials. The record shall be available to all
assessing officials and to the public.
(Source: P.A. 82-554; 88-455.)
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35 ILCS 200/9-35
(35 ILCS 200/9-35)
Sec. 9-35.
County tax maps - Supervisor of assessments.
Except as
provided in Section 5-1108 of the Counties Code, each supervisor of assessments
shall prepare and maintain, in accordance with rules and procedures prescribed
by the Department, tax maps and up-to-date lists of property owners' names and
addresses and property record cards for all of the property in the county, and
shall procure at regular intervals from the records maintained by the county
recorder information relating to transfers of property. The supervisor of
assessments shall not, however, duplicate the work of any full-time township
assessor or multi-township assessor who maintains up-to-date and complete tax
maps, ownership lists and property record cards in accordance with rules and
procedures prescribed by the Department. This shall not preclude
the maintenance of duplicate records in the supervisor of assessments' office.
This Section shall not prohibit the preparation and setting up of a property
record system (including appraisals) and property record cards as provided for
in other Acts, but such system and records shall not be considered to be
assessments nor limit the powers and duties of the assessors as provided by
this Code. Systems and records or copies of them set up under other Acts may be
maintained by the supervisor of assessments in his or her office. In preparing
the original tax maps, lists and property record cards, he or she shall consult
with the Department and the Department shall furnish to the officer such
supplies and equipment as may, in its judgment, be necessary to set up the
original set of maps, lists and records required by this Section.
(Source: P.A. 86-482; 86-1475; 88-455.)
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35 ILCS 200/9-40
(35 ILCS 200/9-40)
Sec. 9-40.
County tax maps; County assessor.
In any county with less than
3,000,000 inhabitants which elects a county assessor under Section 3-45, the
county assessor shall, except as provided in Section 5-1108 of the Counties
Code, prepare and maintain tax maps, up-to-date lists of property owners' names
and addresses, and property record cards for all of the property in the county.
Those documents shall be prepared and maintained in accordance with rules and
procedures prescribed by the Department. The county assessor also shall
procure at regular intervals from the records maintained by the recorder
information relating to transfers of property. The county assessor shall not
duplicate the work of any fulltime township assessor who maintains up-to-date
and complete tax maps, ownership lists and property record cards in accordance
with rules and procedures prescribed by the Department, but this
shall not preclude the maintenance of duplicate copies of those records in
the county assessor's office. This Section does not prohibit
the preparation and setting up of a property record system (including
appraisals) and property record cards as provided for in other Acts, but the
system and records shall not be considered to be assessments nor limit the
powers and duties of the assessors under this Code. Systems and records or
copies of them set up under such other Acts may be maintained by the county
assessor in his or her office. In preparing the original tax maps, lists and
property record cards, the county assessor shall consult with the Department.
The Department shall furnish to that officer supplies and equipment as may, in
its judgment, be necessary to set up the original set of maps, lists and
records required by this Section.
(Source: P.A. 86-1475; 88-455.)
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35 ILCS 200/9-45
(35 ILCS 200/9-45)
Sec. 9-45. Property index number system. The county clerk in counties of
3,000,000 or more inhabitants and, subject to the approval of the county board,
the chief county assessment officer or recorder, in counties of less than
3,000,000 inhabitants, may establish a property index number system under which
property may be listed for purposes of assessment, collection of taxes or
automation of the office of the recorder. The system may be adopted in addition
to, or instead of, the method of listing by legal description as provided in
Section 9-40. The system shall describe property by township, section,
block, and parcel or lot, and may cross-reference the street or post office
address, if any, and street code number, if any. The county clerk, county
treasurer, chief county assessment officer or recorder may establish and
maintain cross indexes of numbers assigned under the system with the complete
legal description of the properties to which the numbers relate. Index numbers
shall be assigned by the county clerk in counties of 3,000,000 or more
inhabitants, and, at the direction of the county board in counties with less
than 3,000,000 inhabitants, shall be assigned by the chief county assessment
officer or recorder. Tax maps of the county clerk, county treasurer or chief
county assessment officer shall carry those numbers. The indexes shall be open
to public inspection and be made available to the public. Any property index
number system established prior to the effective date of this Code shall remain
valid. However, in counties with less than 3,000,000 inhabitants, the system
may be transferred to another authority upon the approval of the county board.
Any real property used for a power generating or automotive manufacturing
facility located within a county of less than 1,000,000 inhabitants, as to
which litigation with respect to its assessed valuation is pending or was
pending as of January 1, 1993, may be the subject of a real
property tax assessment settlement agreement among the taxpayer and taxing
districts in which it is situated. In addition, any real property that is (i) used for natural gas extraction and fractionation or olefin and polymer manufacturing and (ii) located within a county of less than 1,000,000 inhabitants may be the subject of a real
property tax assessment settlement agreement among the taxpayer and taxing
districts in which the property is situated if litigation is or was pending as to its assessed valuation as of January 1, 2003 or thereafter. Other appropriate authorities, which
may include county and State boards or officials, may also be parties to
such agreements. Such agreements may include the assessment of the
facility or property for any years in dispute as well as for up to 10 years in the future.
Such agreements may provide for the settlement of issues relating to the
assessed value of the facility and may provide for related payments,
refunds, claims, credits against taxes and liabilities in respect to past
and future taxes of taxing districts, including any fund created under
Section 20-35 of this Act, all implementing the settlement
agreement. Any such agreement may provide that parties thereto agree not to
challenge assessments as provided in the agreement. An agreement entered
into on or after January 1, 1993 may provide for the classification of property
that is the subject of the agreement as real or personal during the term of the
agreement and thereafter. It may also provide that taxing
districts agree to reimburse the taxpayer for amounts paid by the taxpayer
in respect to taxes for the real property which is the subject of the
agreement to the extent levied by those respective districts, over and
above amounts which would be due if the facility were to be assessed as
provided in the agreement. Such reimbursement may be provided in the
agreement to be made by credit against taxes of the taxpayer. No credits
shall be applied against taxes levied with respect to debt service or lease
payments of a taxing district. No referendum approval or appropriation
shall be required for such an agreement or such credits and any such
obligation shall not constitute indebtedness of the taxing district for
purposes of any statutory limitation. The county collector shall treat
credited amounts as if they had been received by the collector as taxes
paid by the taxpayer and as if remitted to the district. A county
treasurer who is a party to such an agreement may agree to hold amounts
paid in escrow as provided in the agreement for possible use for paying
taxes until conditions of the agreement are met and then to apply these
amounts as provided in the agreement. No such settlement agreement shall
be effective unless it shall have been approved by the court in which such
litigation is pending. Any such agreement which has been entered into
prior to adoption of this amendatory Act of 1988 and which is contingent
upon enactment of authorizing legislation shall be binding and enforceable.
(Source: P.A. 96-609, eff. 8-24-09.)
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35 ILCS 200/9-50
(35 ILCS 200/9-50)
Sec. 9-50.
Maps and plats.
The chief county assessment officer may make or
purchase maps and plats that will facilitate the business of his or her office.
The maps and plats shall always remain in the office, and will be open and
accessible to the public.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/9-55
(35 ILCS 200/9-55)
Sec. 9-55.
Survey by owner.
When a property is divided into parcels so that
it cannot be described without describing it by metes and bounds, it is the
duty of the owner to have the land surveyed and platted into lots. The platting
shall be in accord with the Plat Act. The plat shall
be certified and recorded. Any unit of local government responsible for
issuing building permits may require, by ordinance, that the plat be certified
and recorded before the building permit is
issued, unless a
subdivision plat is not required under subsection (b) of Section 1 of the Plat
Act.
The description of property, in accordance with the number and description in
the plat, shall be a valid description of the property described. However, no
plat of a subdivision, vacation or dedication of a tract of land shall be
approved by a city, incorporated town or village officer, nor shall any
recorder record a plat, unless a statement from the county clerk is endorsed
thereon showing that he or she finds no delinquent general taxes, unpaid
current general taxes, delinquent special assessments or unpaid current special
assessments against the tract of land. No officer of a city, village or
incorporated town shall approve the plat of a subdivision of a tract of land
until all deferred installments of outstanding unpaid special assessments are
either certified as paid by the proper collector, or a division thereof is made
in accord with the proposed subdivision and duly approved by the court that
confirmed the special assessment.
(Source: P.A. 90-788, eff. 8-14-98.)
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35 ILCS 200/9-60
(35 ILCS 200/9-60)
Sec. 9-60. (Repealed).
(Source: P.A. 88-455. Repealed by P.A. 95-925, eff. 1-1-09.)
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35 ILCS 200/9-65
(35 ILCS 200/9-65)
Sec. 9-65.
Reassessment after platting.
Except as
otherwise provided by Section 10-30
with respect to assessments made in counties with less than
3,000,000 inhabitants, whenever acreage property has been
subdivided into lots
and the subdivision has been recorded, the lots shall be reassessed and placed upon
the assessor's books, replacing the acreage
property, as of the first day
of January immediately following the date of the recording or
filing of the subdivision.
(Source: P.A. 83-358; 83-837; 83-1362; 88-455.)
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35 ILCS 200/Art. 9 Div. 2
(35 ILCS 200/Art. 9 Div. 2 heading)
Division 2.
Assessment authority
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35 ILCS 200/9-70
(35 ILCS 200/9-70)
Sec. 9-70.
Assessment authority.
The Department shall assess all pollution
control facilities, low sulfur dioxide emission coal fueled devices, and
property owned or used by railroad companies operating within this State,
except noncarrier real estate. Local assessment officers shall assess all other
property not exempted from taxation.
(Source: P.A. 81-838; 88-455.)
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35 ILCS 200/9-75
(35 ILCS 200/9-75)
Sec. 9-75.
Revisions of assessments; Counties of less than 3,000,000.
The
chief county assessment officer of any county with less than 3,000,000
inhabitants, or the township or multi-township assessor of any township in that
county, may in any year revise and correct an assessment as appears to be just.
Notice of the revision shall be given in the manner provided in Section 12-10
and 12-30 to the taxpayer whose assessment has been changed.
(Source: P.A. 81-838; 88-455.)
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35 ILCS 200/9-80
(35 ILCS 200/9-80)
Sec. 9-80. Authority to revise assessments; Counties of less than 3,000,000. The chief county assessment officer in counties with less than 3,000,000
inhabitants shall have the same authority as the township or multi-township
assessor to assess and to make changes or alterations in the assessment of
property, and shall assess and make such changes or alterations in the
assessment of property as though originally made. Changes by the chief county
assessment officer in valuations shall be noted in a column provided, and no
change shall be made in the original assessor's figures.
When the chief county assessment officer or his or her deputy views property
for the purposes of assessing the property or determining whether a change or
alteration in the assessment of the property is required, he or she shall give
notice to the township assessor by U.S. Mail at least 5 days but not more than
30 days prior to the viewing, so that the assessor may arrange to be present at
the viewing, except if the township or multi-township assessor fails to timely return the assessment books or workbooks as required by Section 9-230. He or she shall also give notice to owners of the properties by
means of notices in a paper of general circulation in the township. The
notices shall state the chief county assessment officer's intention to view the
property but need not specify the date and time of the viewing. When the chief
county assessment officer or his or her deputy is present at the property to be
viewed, immediately prior to the viewing, he or she shall make a reasonable
effort to ascertain if the owner or his or her representative, or the assessor,
are on the premises and to inform them of his or her intention to view the
property. Failure to provide notice to the township assessor and owner shall
not of and by itself invalidate any change in an assessment. A viewing under
this Section and Section 9-155 means actual viewing of the visible property in
its entirety from, on or at the site of the property.
All changes and alterations in the assessment of property shall be subject to
revision by the board of review in the same manner that original assessments
are reviewed.
(Source: P.A. 96-486, eff. 8-14-09.)
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35 ILCS 200/9-85
(35 ILCS 200/9-85)
Sec. 9-85.
Revision of assessments by county assessor and board of
review;
Counties of 3,000,000
or more. In counties with 3,000,000 or more inhabitants, the county assessor
shall have authority annually to revise the assessment books and correct them
as appears to be just; and on complaint in writing in proper form by any
taxpayer, and after affording the taxpayer an opportunity to be heard thereon,
he or she shall do so at any time, until the assessment is verified. An entry
upon the assessment books does not constitute an assessment until the
assessment is verified. When a notice is to be mailed under Section 12-55 and
the address that appears on the assessor's records is the address of a mortgage
lender or the trustee, where title to the property is held in a land trust, or
in any event whenever the notice is mailed by the assessor to a taxpayer at or
in care of the address of a mortgage lender or a trustee where the title to the
property is held in a land trust, the mortgage lender or the trustee within 15
days of the mortgage lender's or the trustee's receipt of such notice shall
mail a copy of the notice to each mortgagor of the property referred to in the
notice at the last known address of each mortgagor as shown on the records of
the mortgage lender, or to each beneficiary as shown on the records of the
trustee.
All changes and alterations pursuant to Section 16-95 or Section 16-120 in
the assessment
of
property shall be subject
to
revision and entry into the assessment books by the board of appeals (until
the first Monday in December 1998 and the board of review beginning the
first Monday in December 1998 and thereafter) in the same manner
as the original assessments.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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35 ILCS 200/Art. 9 Div. 3
(35 ILCS 200/Art. 9 Div. 3 heading)
Division 3.
Assessment books.
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35 ILCS 200/9-90
(35 ILCS 200/9-90)
Sec. 9-90.
Procuring assessment books.
The county clerk shall procure all
necessary books and blanks required by this Code to be used in the
assessment of property and collection of taxes, at the expense of the county.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/9-95
(35 ILCS 200/9-95)
Sec. 9-95.
Listing of property.
All property subject to taxation under this
Code, including property becoming taxable for the first time, shall be listed
by the proper legal description in the name of the owner, and assessed at the
times and in the manner provided in Sections 9-215 through 9-225, and also in
any year that the Department orders a reassessment (to the extent the
reassessment is so ordered), with reference to the amount owned on January 1 in
the year for which it is assessed, including all property purchased that day.
The assessment, as modified or equalized or changed as provided by law, shall
be the assessment upon which taxes shall be levied and extended during the
general assessment period for which the assessment is made, or during
the remainder of that general assessment period for any property reassessed
by order of the Department. No assessment shall be considered illegal by reason
of not having been listed or assessed in the name of the owner or owners.
(Source: P.A. 85-1221; 86-1481; 88-455.)
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35 ILCS 200/9-100
(35 ILCS 200/9-100)
Sec. 9-100.
Assessment list; Delivery of books.
Before January 1 in each
year of the general assessment, as provided in Sections 9-215 through 9-225,
each county clerk shall make up the list of property to be assessed for taxes
for the townships or taxing districts in the county, in books for that purpose.
Annually, before January 1, he or she shall make up lists of properties which
are taxable, or which become taxable for the first time, and which are not
already listed, and make up lists of properties which have been subdivided and
not listed by the proper description. The county clerk shall enter in the
proper column, opposite the respective parcels, the name of the owner, or other
such persons, so far as he is able to ascertain the names. The lists shall
contain columns to show the number of acres or lots improved, and the assessed
value; the assessed value of improvements; the total value; and other
information as may be required. The county clerk shall also have prepared and
ready for delivery all blanks necessary in the assessment of property, and
shall deliver those blanks to the assessors along with the assessment books or
lists. The books or lists may be completed and delivered by townships or taxing
districts without waiting for the completion of all the books or lists, but all
assessment books or lists shall be delivered by the county clerk to the chief
county assessment officer on or before January 1. The books or lists shall be
made in duplicate.
(Source: P.A. 86-1481; 88-455.)
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35 ILCS 200/9-105
(35 ILCS 200/9-105)
Sec. 9-105.
Makeup of assessment books by townships.
The books for the
assessment of property, in counties not under township organization, shall be
made up by congressional townships, but parts or fractional townships may be
added to full townships, at the discretion of the county board. In counties
under township organization, the books shall be made to correspond with the
organized townships. Separate books shall be made for the assessment of
property and the collection of all taxes and special assessments thereon,
within the corporate limits of cities, incorporated towns and villages, if
ordered by the county board.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/9-110
(35 ILCS 200/9-110)
Sec. 9-110.
Railroad assessment book.
The county clerk shall procure, at the
expense of the county, a record book in a form prescribed by the Department, in
which to enter railroad property as listed for taxation, and shall enter the
valuations assessed, corrected and equalized in the manner provided by law.
The county clerk shall extend all the taxes for which the property is liable
against its equalized assessed value. At the time fixed by law for delivering
tax books to the county collector, the clerk shall attach a warrant, under his
or her seal of office, and deliver the book to the county collector. The county
collector shall collect the taxes charged against railroad property, and pay
over and account for the taxes in the manner provided in other cases. The book
shall be returned by the collector and filed in the office of the county clerk.
The taxes on all railroad property shall be extended as on other property, and
shall be subject to the same penalties, dates of payment and methods of
enforcement as other property taxes.
(Source: Laws 1945, p. 1212; P.A. 88-455.)
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35 ILCS 200/9-115
(35 ILCS 200/9-115)
Sec. 9-115.
Parcels in more than one taxing district.
When any property is
situated in more than one township or taxing district, or is situated and
assessed in any drainage district, for drainage purposes, the portion in each
township or taxing district shall be listed separately. The lands in any
drainage district shall be listed so as to correspond, as nearly as possible,
to the respective subdivisions and descriptions in the latest assessment roll
of the drainage district.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/9-120
(35 ILCS 200/9-120)
Sec. 9-120.
Combined listings.
When a whole section, half section, quarter
section, or half-quarter section of property, belongs to the same owner, it
may, and shall, at the request of the owner or his or her agent, be listed as
one tract, and when all lots in the same block belong to the same owner they
may, and shall, at the request of the owner or his or her agent, be listed as a
block. When several adjoining lots in the same block belong to the same owner,
they may, and shall, at the request of the owner or his or her agent, be
included in one description. However, this Section shall not apply to property
on which delinquent or forfeited taxes are outstanding.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/9-125
(35 ILCS 200/9-125)
Sec. 9-125.
Verification of assessment lists.
The county clerk shall compare
the lists of property with the list of taxable property on file in his or her
office.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/9-130
(35 ILCS 200/9-130)
Sec. 9-130.
Delivery of assessment books.
The chief county assessment
officer shall call upon the county clerk on or before the first day of January
in each year and receive the assessment books and blanks as prepared by the
county clerk for the assessment of property for that year.
(Source: P.A. 86-678; 88-455.)
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35 ILCS 200/9-135
(35 ILCS 200/9-135)
Sec. 9-135.
Correction of assessment lists.
If the assessor or chief county
assessment officer finds that any property subject to taxation, or special
assessment, has not been returned to him or her by the clerk, or has not been
described in the subdivisions or manner required by this Code, he or she shall
correct the return of the clerk, and shall list and assess the property in the
manner required by law.
The assessor or chief county assessment officer shall, also, from time to
time, make alterations in the description of property as he or she may find
necessary. When property has been subdivided since the making of the general
assessment, the assessor or chief county assessment officer shall from time to
time correct the descriptions so that they correspond to the subdivision, and
distribute the assessment in the proper proportions among the parcels into
which the land has been subdivided; and in case of a vacation of a subdivision
readjust the description of the assessment accordingly.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/9-140
(35 ILCS 200/9-140)
Sec. 9-140.
Loss or destruction of assessment books.
When all or any part of
the assessment rolls or collectors' books of any county, or other taxing
district are lost or destroyed by any means whatever, a new assessment, or new
books, as the case may require, shall be made under the direction of the county
board. The board shall, in those cases, fix reasonable times and dates for
performing the work of assessment, equalization, levy, extension and
collection of taxes, and paying over the same, or making new books, as the
circumstances of the case may require. All provisions of this Code
apply to the dates fixed by the county board, in the same manner that they
apply to the dates for similar purposes, as fixed by this Code. The
presiding officer of the county board may select and appoint persons, with the
advice and consent of the county board, when he or she finds it necessary, to
carry out provisions of this section.
(Source: P.A. 78-1128; 88-455.)
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35 ILCS 200/Art. 9 Div. 4
(35 ILCS 200/Art. 9 Div. 4 heading)
Division 4.
Valuation procedures
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35 ILCS 200/9-145
(35 ILCS 200/9-145)
Sec. 9-145.
Statutory level of assessment.
Except in counties with more
than 200,000 inhabitants which classify property for purposes of taxation,
property shall be valued as follows:
(a) Each tract or lot of property shall be valued at | | 33 1/3% of its fair cash value.
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(b) Each taxable leasehold estate shall be valued at
| | 33 1/3% of its fair cash value.
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(c) Each building or structure which is located on
| | the right of way of any canal, railroad or other company leased or granted to another company or person for a term of years, shall be valued at 33 1/3% of its fair cash value.
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(d) Any property on which there is a coal or other
| | mine, or stone or other quarry, shall be valued at 33 1/3% of its fair cash value. Oil, gas and other minerals, except coal, shall have value and be assessed separately at 33 1/3% of the fair cash value of such oil, gas and other minerals. Coal shall be assessed separately at 33 1/3% of the coal reserve economic value, as provided in Sections 10-170 through 10-200.
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(e) In the assessment of property encumbered by
| | public easement, any depreciation occasioned by such easement shall be deducted in the valuation of such property. Any property dedicated as a nature preserve or as a nature preserve buffer under the Illinois Natural Areas Preservation Act, for the purposes of this paragraph, is encumbered by a public easement and shall be depreciated for assessment purposes to a level at which its valuation shall be $1 per acre or portion thereof.
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This Section is subject to and modified by Sections 10-110 through 10-140 and
11-5 through 11-65.
(Source: P.A. 91-497, eff. 1-1-00.)
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35 ILCS 200/9-150
(35 ILCS 200/9-150)
Sec. 9-150.
Classification of property.
Where property is classified for
purposes of taxation in accordance with Section 4 of Article IX of the
Constitution and with such other limitations as may be prescribed by law, the
classification must be established by ordinance of the county board. If not so
established, the classification is void.
(Source: P.A. 78-700; 88-455.)
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35 ILCS 200/9-155
(35 ILCS 200/9-155)
Sec. 9-155.
Valuation in general assessment years.
On or before June 1 in
each general assessment year in all counties with less than 3,000,000
inhabitants, and as soon as he or she reasonably can in each general assessment
year in counties with 3,000,000 or more inhabitants, or if any such county is
divided into assessment districts as provided in Sections 9-215 through 9-225,
as soon as he or she reasonably can in each general assessment year in those
districts, the assessor, in person or by deputy, shall actually view and
determine as near as practicable the value of each property listed for taxation
as of January 1 of that year, or as provided in Section 9-180, and assess the
property at 33 1/3% of its fair cash value, or in accordance with Sections
10-110 through 10-140 and 10-170 through 10-200, or in accordance with a county
ordinance adopted under Section 4 of Article IX of the Constitution of
Illinois. The assessor or deputy shall set down, in the books furnished for
that purpose the assessed valuation of properties in one column, the assessed
value of improvements in another, and the total valuation in a separate column.
(Source: P.A. 86-1481; 87-1189; 88-455.)
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35 ILCS 200/9-160
(35 ILCS 200/9-160)
Sec. 9-160.
Valuation in years other than general assessment years.
On or
before June 1 in each year other than the general assessment year, in all
counties with less than 3,000,000 inhabitants, and as soon as he or she
reasonably can in counties with 3,000,000 or more inhabitants, the assessor
shall list and assess all property which becomes taxable and which is not upon
the general assessment, and also make and return a list of all new or added
buildings, structures or other improvements of any kind, the value of which had
not been previously added to or included in the valuation of the property on
which such improvements have been made, specifying the property on which each
of the improvements has been made, the kind of improvement and the value which,
in his or her opinion, has been added to the property by the improvements. The
assessment shall also include or exclude, on a proportionate basis in
accordance with the provisions of Section 9-180, all new or
added buildings, structures or other improvements, the value of which was
not included in the valuation of the property for that year, and all
improvements which were destroyed or removed. In case of the destruction or
injury by fire, flood, cyclone, storm or otherwise, or removal of any
structures of any kind, or of the destruction of or any injury to orchard
timber, ornamental trees or groves, the value of which has been included in any
former valuation of the property, the assessor shall determine as near as
practicable how much the value of the property has been diminished, and make
return thereof.
Beginning January 1, 1996, the authority within a unit of local government
that is responsible for issuing building or occupancy permits shall notify the
chief county assessment officer, by December 31 of the assessment year, when a
full or partial occupancy permit has
been issued for a
parcel of real property. The chief county assessment officer shall
include in the assessment of the property for the current year the
proportionate value of new or added improvements on that property from the date
the occupancy permit was issued or from the date the new or added
improvement was
inhabitable and fit for occupancy or for intended customary use until December 31 of that year. If the chief county
assessment officer has already certified the books for the year, the board of
review or interim board of review shall assess the new or added improvements on
a proportionate basis for the year in which the occupancy permit was issued or the new or added
improvement was
inhabitable and fit for occupancy or for intended customary use.
The proportionate value of
the
new or added improvements may be assessed by the board of review
or interim
board of review as omitted property pursuant to Sections 9-265, 9-270, 16-50
and 16-140 in a subsequent year on a proportionate basis for the year in which
the occupancy permit was
issued or the new or added improvement was
inhabitable and fit for occupancy or for intended customary use
if it was not assessed in that year.
(Source: P.A. 91-486, eff. 1-1-00.)
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35 ILCS 200/9-165
(35 ILCS 200/9-165)
Sec. 9-165.
Definitions.
As used in Sections 9-160 and 9-180:
"Municipality" means a city, village or incorporated town.
"Governing body" means (a) the corporate authorities of a municipality
with respect to territory within its corporate limits and (b) the county
board with respect to territory in the county not within the corporate
limits of any municipality.
"Occupancy permit" means the certificate or permit, by whatever
name denominated, which a municipality or county, under its authority to
regulate the construction of buildings, issues as evidence that all
applicable requirements have been complied with and requires before any
new, reconstructed or remodeled building may be lawfully occupied.
(Source: P.A. 91-357, eff. 7-29-99; 91-486, eff. 1-1-00.)
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35 ILCS 200/9-170
(35 ILCS 200/9-170)
Sec. 9-170.
(Repealed).
(Source: P.A. 88-455. Repealed by 89-412, eff. 11-17-95.)
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35 ILCS 200/9-175
(35 ILCS 200/9-175)
Sec. 9-175.
Owner on assessment date.
The owner of property on January 1 in
any year shall be liable for the taxes of that year, except that when coal has
been separated from the land by deed or lease, the owner or lessee of the coal
shall be liable for the taxes on the coal in the year of first production and
each year thereafter until production ceases. Subject to the provisions of
Section 20-210 for payment of current taxes on a specified part or undivided
share of property, in all cases of property having more than one owner as of
January 1 of any year, each owner is liable jointly and severally in any action
under Section 21-440 for all taxes of that year.
(Source: P.A. 86-949; 87-818; 88-455.)
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35 ILCS 200/9-180
(35 ILCS 200/9-180)
Sec. 9-180.
Pro-rata valuations; improvements or removal of improvements.
The owner of property on January 1 also shall be liable, on a proportionate
basis, for the increased taxes occasioned by the construction of new or added
buildings, structures or other improvements on the property from the date when
the occupancy permit was issued or from the date the new or added
improvement was inhabitable and fit for occupancy or for
intended customary use to December 31 of that year. The owner of the improved property shall
notify the assessor, within 30 days of the issuance of an occupancy permit
or within 30 days of completion of the improvements, on a
form prescribed by that official, and request that the property be reassessed.
The notice shall be sent by certified mail, return receipt requested and shall
include the legal description of the property.
When, during the previous calendar year, any buildings,
structures or other improvements on the property were destroyed and
rendered uninhabitable or otherwise unfit for occupancy or for customary
use by accidental means (excluding destruction resulting from the willful
misconduct of the owner of such property), the owner of the property
on January 1 shall be entitled, on a proportionate basis, to a diminution
of assessed valuation for such period during which the improvements were
uninhabitable or unfit for occupancy or for customary use. The owner of
property entitled to a diminution of assessed valuation shall, on a form
prescribed by the assessor, within 90 days after the destruction of any
improvements or, in counties with less than 3,000,000 inhabitants within 90
days after the township or multi-township assessor has mailed the application
form as required by Section 9-190, file with the assessor for the decrease of
assessed valuation. Upon failure so to do within the 90 day period, no
diminution of assessed valuation shall be attributable to the property.
Computations under this Section shall be on the basis of a year of 365 days.
(Source: P.A. 91-486, eff. 1-1-00.)
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35 ILCS 200/9-185
(35 ILCS 200/9-185)
Sec. 9-185.
Change in use or ownership.
The purchaser of
property on January 1 shall be considered as the
owner on that day. However, when a fee
simple title or
lesser interest in property is purchased, granted, taken or otherwise
transferred for a use exempt from taxation under this Code, that property
shall be exempt from taxes from the date of the right of possession,
except that property acquired by condemnation is exempt as of the date the
condemnation petition is filed.
Whenever a fee simple title or
lesser interest in property is purchased, granted, taken or otherwise
transferred from a use exempt from taxation under this Code to a
use not so exempt, that property shall be subject to taxation from the date
of purchase or conveyance. It shall be the obligation of the titleholder of
record in such cases where there is a change in use or a change in a
leasehold estate or, in cases where there has been a purchase, grant,
taking or transfer, it is the obligation of the transferee to notify the
chief county assessment officer within 30 days of that
action. Failure to give the notification, resulting in the assessing
official continuing to list the property as exempt in subsequent years,
shall cause the property to be considered omitted property for the purpose
of this Code. In those cases the county collector is authorized to issue a
tax bill to the person holding title to the property in that part of the
year during which it was not exempt from taxation for that part of
the year and to accept payment of the bill as full and final settlement of
tax liability for the year involved.
(Source: P.A. 86-949; 87-818; 88-455.)
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35 ILCS 200/9-190
(35 ILCS 200/9-190)
Sec. 9-190.
Damaged or destroyed property.
(a) When a property in a county with less than 3,000,000 inhabitants has
been destroyed or rendered uninhabitable or otherwise unfit for occupancy or
customary use by natural disaster or accidental means, the township assessor
shall send to the owner by certified mail an application form for reduction of
the assessed valuation of that property as provided in Section 9-180.
(b) Whenever an official, employee, or other representative of a municipal
fire department, fire protection district, volunteer fire
protection association, or emergency services and disaster agency of a
political subdivision of this State is required by law to make an official
report to another government official or agency concerning a natural
disaster or accident that is likely to cause real property to have a diminished
assessed valuation, that official, employee, or representative shall
make a copy of the report available to the property owner on the owner's
request and shall insure that the report contains the following notice:
NOTICE TO PROPERTY OWNER
If your property has been damaged you may be eligible | | for a decrease in the assessed valuation of your property, which could result in lower property taxes. Contact your local assessor for more information.
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(c) Regardless of whether an official report concerning the natural disaster
or accident is issued under subsection (b), the property owner may notify the
township assessor of the property's destruction, uninhabitability, or unfitness
for occupancy or normal use.
(Source: P.A. 87-818; 88-455; incorporates 88-221; 88-670, eff. 12-2-94.)
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35 ILCS 200/9-195
(35 ILCS 200/9-195)
(Text of Section WITH the changes made by P.A. 97-1161, which has been held unconstitutional) Sec. 9-195. Leasing of exempt property.
(a) Except as provided in Sections 15-35, 15-55, 15-60, 15-100,
15-103, 15-160, and 15-185,
when property which is exempt from taxation is leased to another whose property
is not exempt, and the leasing of which does not make the property taxable,
the leasehold estate and the appurtenances shall be listed as the property of
the lessee thereof, or his or her assignee. Taxes on that property shall be
collected in the same manner as on property that is not exempt, and the lessee
shall be liable for those taxes. However, no tax lien shall attach to the
exempt real estate. The changes made by Public Act 90-562 and by Public Act 91-513 are declaratory of existing law
and shall not be construed as a new enactment. The changes made by Public Acts
88-221 and 88-420 that are incorporated into this Section by Public Act 88-670 are declarative of existing law and are not a new enactment.
(b) The provisions of this Section regarding taxation of leasehold interests
in exempt property do not apply to any leasehold interest created pursuant to
any transaction described in subsection (e) of Section 15-35, subsection (c-5)
of Section 15-60, subsection (b) of Section 15-100, Section 15-103, Section 15-160, or
Section 15-185 of this Code or Section 6c of the Downstate Forest Preserve District Act.
(Source: P.A. 99-219, eff. 7-31-15; 99-642, eff. 7-28-16 .)
(Text of Section WITHOUT the changes made by P.A. 97-1161, which has been held unconstitutional) Sec. 9-195. Leasing of exempt property.
(a) Except as provided in Sections 15-35, 15-55, 15-60, 15-100,
15-103, and 15-185,
when property which is exempt from taxation is leased to another whose property
is not exempt, and the leasing of which does not make the property taxable,
the leasehold estate and the appurtenances shall be listed as the property of
the lessee thereof, or his or her assignee. Taxes on that property shall be
collected in the same manner as on property that is not exempt, and the lessee
shall be liable for those taxes. However, no tax lien shall attach to the
exempt real estate. The changes made by Public Act 90-562 and by Public Act 91-513 are declaratory of existing law
and shall not be construed as a new enactment. The changes made by Public Acts
88-221 and 88-420 that are incorporated into this Section by Public Act 88-670 are declarative of existing law and are not a new enactment.
(b) The provisions of this Section regarding taxation of leasehold interests
in exempt property do not apply to any leasehold interest created pursuant to
any transaction described in subsection (e) of Section 15-35, subsection (c-5)
of Section 15-60, subsection (b) of Section 15-100, Section 15-103, or
Section 15-185 of this Code or Section 6c of the Downstate Forest Preserve District Act.
(Source: P.A. 99-219, eff. 7-31-15; 99-642, eff. 7-28-16 .) |
35 ILCS 200/9-200
(35 ILCS 200/9-200)
Sec. 9-200.
Previously exempt property.
Property that is purchased,
granted, taken or otherwise transferred from a use exempt from taxation under
this Code to a use not so exempt shall be subject to taxation from the date of
change of use, purchase or conveyance. In those cases the county collector may
issue a tax bill to the person holding title to the property for that part of
the year during which it was not exempt, and may accept payment of the bill as
full and final settlement of tax liability for that year.
(Source: P.A. 86-1481; 88-455.)
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35 ILCS 200/9-205
(35 ILCS 200/9-205)
Sec. 9-205.
Equalization.
When deemed necessary to equalize assessments
between or within townships or between classes of property, or when deemed
necessary to raise or lower assessments within a county or any part thereof to
the level prescribed by law, changes in individual assessments may be made by a
township assessor or chief county assessment officer, under Section 9-75, by
application of a percentage increase or decrease to each assessment.
(Source: P.A. 81-1034; 88-455.)
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35 ILCS 200/9-210
(35 ILCS 200/9-210)
Sec. 9-210.
Equalization by chief county assessment officer; counties
of less than 3,000,000. The chief county assessment officer in a county with
less than 3,000,000 inhabitants shall act as an equalizing authority for each
county in which he or she serves. The officer shall examine the assessments in
the county and shall equalize the assessments by increasing or reducing the
entire assessment of property in the county or any area therein or of any class
of property, so that the assessments will be at 33 1/3% of fair cash value. The
equalization process and analysis described in this Section shall apply to all
property except farm and coal properties assessed under Sections 10-110 through
10-140 and 10-170 through 10-200.
For each township or assessment district in the county, the supervisor of
assessments shall annually determine the percentage relationship between the
estimated 33 1/3% of the fair cash value of the property and
the assessed valuations at which the property is listed for each township,
multi-township or assessment district. To make this analysis, he or she shall
use property transfers, property appraisals, and other means as he or she deems
proper and reasonable.
With the ratio determined for each township or assessment district,
the supervisor of assessments shall then determine the percentage to be
added to or deducted from the aggregate assessments in each township or
assessment district, other than property assessed under Sections 10-110 through
10-140 and 10-170 through 10-200, in order to produce a ratio of assessed value
to fair cash value of 33 1/3%. That percentage shall be issued as an
equalization factor for each township or assessment district within each county
served by the chief county assessment officer. The assessment officer shall
then change the assessment of each parcel of property by application of the
equalization factor.
(Source: P.A. 88-455; 88-670, eff. 12-2-94.)
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35 ILCS 200/9-213 (35 ILCS 200/9-213)
Sec. 9-213. Explanation of equalization factors. The chief county assessment officer in every county with less than 3,000,000 inhabitants must provide a plain-English explanation of all township, county, and State equalization factors, including the rationale and methods used to determine the equalizations. If a county Internet website exists, this explanation must be published thereon, otherwise it must be available to the public upon request at the office of the chief county assessment officer.
(Source: P.A. 96-122, eff. 1-1-10.) |
35 ILCS 200/9-215
(35 ILCS 200/9-215)
Sec. 9-215.
General assessment years; counties of less than 3,000,000.
Except as provided in Sections 9-220 and 9-225, in counties having the
township form of government and with less than 3,000,000 inhabitants, the
general assessment years shall be 1995 and every fourth year thereafter. In
counties having the commission form of government and less than 3,000,000
inhabitants, the general assessment years shall be 1994 and every fourth year
thereafter.
(Source: P.A. 86-1481; 87-1189; 88-455.)
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35 ILCS 200/9-220
(35 ILCS 200/9-220)
Sec. 9-220.
Division into assessment districts; assessment years;
counties of 3,000,000 or more.
(a) Notwithstanding any other provision in this
Code to the contrary, until January 1, 1996,
the county board of a county with 3,000,000 or more
inhabitants may by resolution divide the county into any number of assessment
districts. If the county is organized into townships, the assessment districts
shall follow township lines. The assessment districts shall divide, as near as
practicable, the work of assessing the property in the county into equal parts
but neither the area nor the number of parcels need be equal in the assessment
districts. The resolution shall number the assessment districts and provide
for a general reassessment of each district at regular intervals determined by
the county board.
(b) Beginning January 1, 1996, in counties with 3,000,000 or more
inhabitants, assessment districts
shall be subject to general reassessment according to the
following schedule:
(1) The first assessment district shall be subject to | | general reassessment in 1997 and every 3 years thereafter.
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(2) The second assessment district shall be subject
| | to general reassessment in 1998 and every 3 years thereafter.
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(3) The third assessment district shall be subject to
| | general reassessment in 1996 and every 3 years thereafter.
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The boundaries of the 3 assessment districts are as follows: (i) the first
assessment district shall be that portion of the county located within the
boundaries of a municipality with 1,000,000 or more inhabitants, (ii) the
second assessment district shall be that portion of the county that lies north
of State Route 64 (North
Avenue) and outside the boundaries of a municipality with 1,000,000 or more
inhabitants, and (iii) the third assessment district shall be that portion of
the county that lies south of State Route 64 (North Avenue) and outside the
boundaries of a
municipality with 1,000,000 or more inhabitants.
(Source: P.A. 88-455; 89-126, eff. 7-11-95.)
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35 ILCS 200/9-225
(35 ILCS 200/9-225)
Sec. 9-225.
Division of county into four assessment districts.
Resolutions of any county board dividing the county into four assessment
districts, if adopted before January 1, 1990, shall remain valid thereafter
unless and until repealed by the county board.
The county board of any county may, by resolution adopted after
January 1, 1992, divide the county into 4 assessment districts. The county
clerk shall forward a copy of the resolution to the Department. The assessment
districts shall follow township lines if the county is organized into
townships, and shall divide, as near as may be, the work of assessing the
property in the county into 4 equal parts. Neither the area nor the number of
parcels of property need be equal in the 4 assessment districts. The
resolution shall number the assessment districts 1 to 4 inclusive. The general
assessment years for assessment district number 1 shall be 1992 and every
fourth year thereafter; for assessment district number 2, the general
assessment years shall be 1993 and every fourth year thereafter; for assessment
district number 3, the general assessment years shall be 1994 and every fourth
year thereafter; and for assessment district number 4, the general assessment
years shall be 1995 and every fourth year thereafter. However, the general
assessments shall not include property constituting a farm which is assessed
under Sections 10-110 through 10-140. The county board of any county divided
into assessment districts under this paragraph may provide by resolution for
the assessment of the entire county in the general assessment year provided by
law for that county and for the dissolution of the assessment district after
the first such assessment.
(Source: P.A. 86-1481; 87-1189; 88-455.)
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35 ILCS 200/9-230 (35 ILCS 200/9-230)
Sec. 9-230. Return of township or multi-township assessment books. (a) The
township or multi-township assessors in counties with less than
600,000
inhabitants, based on the 2000 federal decennial census, shall, on or before June 15 of the assessment year, return
the assessment books or workbooks to the supervisor of
assessments.
The township or multi-township assessors in counties with 600,000 or more but
no more than 700,000 inhabitants, based on the 2000 federal decennial census, shall, on or before July 15 of the assessment year, return the assessment books or
workbooks to the supervisor of assessments.
The township or multi-township assessors in counties with less than 3,000,000
inhabitants, but more than 700,000
inhabitants, based on the 2000 federal decennial census, shall, on or
before November 15
of the assessment year, return the assessment books or workbooks to the
supervisor of assessments. If a township or
multi-township assessor in a county
with less than 3,000,000 inhabitants, based on the 2000 federal decennial census, does
not return the assessment books or work books within the required time, the
supervisor of assessments may take possession of the books and complete the
assessments pursuant to law. Each of the books shall be verified by affidavit
by the assessor substantially as follows:
State of Illinois) )ss. County of .......)
I do solemnly swear that the book or books .... in number, to which this
affidavit is attached, contains a complete list of all of the property in the
township or multi-township or assessment district herein described subject to
taxation for the year .... so far as I have been able to ascertain, and that
the assessed value set down in the proper column opposite the descriptions of
property is a just and equal assessment of the property according to law.
Dated ...............
(b) If the supervisor of assessments determines that the township or
multi-township assessor has not completed the assessments as required by law
before returning the assessment books under this Section, the county board may
submit a bill to the township board of trustees for the reasonable costs
incurred by the supervisor of assessments in completing the assessments.
The moneys collected under this subsection may be used by the supervisor of assessments only for the purpose of recouping costs incurred in completing the assessments.
(Source: P.A. 96-486, eff. 8-14-09; 97-797, eff. 1-1-13.)
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35 ILCS 200/9-235
(35 ILCS 200/9-235)
Sec. 9-235.
Failure to complete assessments.
If the board of review,
in any county under township organization with less than 3,000,000 inhabitants,
fails to complete its work for the assessment year by the next January 1, the
supervisor of assessments shall issue work books to the township assessors
until the board of review completes its work.
(Source: P.A. 85-1253; 88-455.)
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35 ILCS 200/9-240
(35 ILCS 200/9-240)
Sec. 9-240.
Assessment book totals.
The assessor and chief county assessment
officer shall add up and note the aggregate of each column in the assessment
books; and shall also add in each book, under proper headings, a tabular
statement, showing the footings of the several columns upon each page; and
shall add up and set down the total of each column. When the assessor or chief
county assessment officer returns several assessment books, he or she shall, in
addition to this tabular statement, return a similar statement showing the
totals of all the books.
(Source: P.A. 83-121; 88-455.)
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35 ILCS 200/9-245
(35 ILCS 200/9-245)
Sec. 9-245. Return of books to board of review; counties of less than
3,000,000. In counties with less than 3,000,000 inhabitants, the chief county
assessment officer shall on or before the third Monday in June of the
assessment year, or on or before the 90th day following the certification of the final township assessment roll in the county, certified pursuant to Section 9-230 of this Code, whichever is later, return the assessment books to the board of review verified by
affidavit, substantially in the following form:
State of Illinois) )ss. .......... County)
I,...., chief county assessment officer do solemnly swear that this
book contains a correct and full list of all the property subject to taxation
in ...., so far as I have been able to ascertain the same; and
that the assessed value set down in the column opposite the descriptions of
property is a just and equitable assessment under the law, to the best of my
knowledge and belief, and that the footings of the columns and the
accompanying tabular statement, are correct to the best of my knowledge and
belief.
Dated ..........
(Source: P.A. 99-573, eff. 7-15-16.)
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35 ILCS 200/9-250
(35 ILCS 200/9-250)
Sec. 9-250.
Abstract of assessment by county clerk.
Annually, upon receipt
of the assessment books from the board of review or board of appeals, each
county clerk shall make out and, within 30 days, transmit to the Department, on
forms provided or approved by the Department, an abstract of the assessment of
property. The values to be given in the abstracts shall be the assessed
valuations.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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35 ILCS 200/9-255
(35 ILCS 200/9-255)
Sec. 9-255.
Statement of incomplete assessments.
In case of the failure
of any assessor to certify the assessment within the time specified in this
Act, each county clerk shall transmit to the Department a statement of the
assessment in all the townships or districts from which returns have been
received, together with a statement of the amount of taxable property assessed
in the defaulting townships or districts for the previous year.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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35 ILCS 200/Art. 9 Div. 5
(35 ILCS 200/Art. 9 Div. 5 heading)
Division 5.
Omitted property
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35 ILCS 200/9-260
(35 ILCS 200/9-260)
Sec. 9-260. Assessment of omitted property; counties of 3,000,000 or
more.
(a) After signing the affidavit, the county assessor
shall have power, when directed by the board of
appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter), or on his or her own
initiative, subject to the limitations of Sections 9-265 and 9-270, to assess properties which
may have been omitted from assessments
for the current year and not more than 3 years prior to the current year for which the property was
liable to be taxed, and for which the tax has not been paid, but only on notice
and an opportunity to be heard in the manner and form required by law, and
shall enter the assessments upon the assessment books. Any notice shall include (i) a request that a person receiving the notice who is not the current taxpayer contact the office of the county assessor and explain that the person is not the current taxpayer, which contact may be made on the telephone, in writing, or in person upon receipt of the notice, and (ii) the name, address, and telephone number of the appropriate personnel in the office of the county assessor to whom the response should be made. Any time period for the review of an omitted assessment included in the notice shall be consistent with the time period established by the assessor in accordance with subsection (a) of Section 12-55. No charge for tax of
previous years shall be made against any property if (1) the assessor failed to notify the board of review of the omitted assessment in accordance with subsection (a-1) of this Section; (2) the property was last
assessed as unimproved, the owner of such property gave notice of
subsequent improvements and requested a reassessment as required by Section
9-180, and reassessment of the property was not made within the 16 month
period immediately following the receipt of that notice; (3) the owner of the property gave notice as required by Section 9-265; (4) the assessor received a building permit for the property evidencing
that new construction had occurred or was occurring on the property but
failed to list the improvement on the tax rolls; (5) the assessor
received a plat map, plat of survey, ALTA survey, mortgage survey, or
other similar document containing the omitted property but failed to
list the improvement on the tax rolls; (6) the assessor received a real
estate transfer declaration indicating a sale from an exempt property
owner to a non-exempt property owner but failed to list the property on
the tax rolls; or (7) the property was the subject of an assessment
appeal before the assessor or the board of review that had included the
intended omitted property as part of the assessment appeal and provided
evidence of its market value. (a-1) After providing notice and an opportunity to be heard as
required by subsection (a) of this Section, the assessor shall render a
decision on the omitted assessment, whether or not the omitted
assessment was contested, and shall mail a notice of the decision to the
taxpayer of record or to the party that contested the omitted assessment. The notice of decision shall contain a statement that the
decision may be appealed to the board of review. The decision and all
evidence used in the decision shall be transmitted by the assessor to
the board of review on or before the dates specified in accordance with
Section 16-110.
(b) Any taxes based on the omitted assessment of a property pursuant to
Sections
9-260 through 9-270 and Sections 16-135 and 16-140 shall be prepared and mailed at the same time as the
estimated first
installment property tax bill for the preceding year (as described in
Section 21-30)
is prepared and mailed. The omitted assessment tax bill
is not due
until the date on which the second installment property tax bill for the
preceding
year becomes due. The omitted assessment tax bill shall be deemed
delinquent
and shall bear interest beginning on the day after the due date of the second
installment
(as described in Section 21-25). Any taxes for omitted assessments deemed
delinquent
after the due date of the second installment tax bill shall bear
interest at the rate of
1.5% per month or portion thereof until paid or forfeited (as described in
Section 21-25).
(c) The
assessor shall have no power to change the assessment or alter the
assessment books in any other manner or for any other purpose so as to
change or affect the taxes in that year, except as ordered by the board of
appeals (until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter). The county
assessor shall make
all changes and corrections ordered by the board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter).
The county assessor may for the purpose
of revision by the board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
certify the assessment books
for any town or taxing district after or when such books are completed.
(Source: P.A. 96-1553, eff. 3-10-11.)
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35 ILCS 200/9-265
(35 ILCS 200/9-265)
Sec. 9-265. Omitted property; interest; change in exempt use or ownership. (a)
If any property is omitted in the assessment of any year or years, not to exceed the current assessment year and 3 prior years, so that the
taxes, for which the property was liable, have not been paid, or if by reason
of defective description or assessment, taxes on any property for any year or
years have not been paid, or if any taxes are refunded under subsection (b) of
Section 14-5 because the taxes were assessed in the wrong person's name, the
property, when discovered, shall be listed and assessed by the board of review
or, in counties with 3,000,000 or more inhabitants, by the county assessor
either on his
or her own initiative or when so directed by the board of appeals or board of
review. (b) The
board of review in counties with less than 3,000,000 inhabitants or the
county assessor in counties with 3,000,000 or more inhabitants may
develop reasonable procedures for contesting the listing of omitted
property under this Division. (c) For purposes
of this Section, "defective description or assessment" includes a description
or assessment which omits all the improvements thereon as a result of which
part of the taxes on the total value of the property as improved remain unpaid.
In the case of property subject to assessment by the Department, the property
shall be listed and assessed by the Department. All such property shall be
placed on the assessment and tax books. (d) The arrearages of taxes which might
have been assessed, with 10% interest thereon for each year or portion thereof
from 2 years after the time the first correct tax bill ought to have been
received, shall be charged against the property by the county clerk.
(e) When property or acreage omitted by either incorrect survey or other
ministerial assessor error is discovered and the owner has paid its tax
bills as received for the year or years of omission of the parcel, then the
interest authorized by this Section shall not be chargeable to the owner.
However, nothing in this Section shall prevent the collection of the principal
amount of back taxes due and owing.
(f) If any property listed as exempt by the chief county assessment officer
has a change in use, a change in leasehold estate, or a change in titleholder
of record by purchase, grant, taking or transfer, it shall be the obligation
of the transferee to notify the chief county assessment officer in writing
within 90 days of the change. If mailed, the notice shall be sent by certified mail,
return receipt requested, and shall include the name and address of the
taxpayer, the legal description of the property, and the property index number
of the property when an index number exists. If notice is provided in person, it shall be provided on a form prescribed
by the chief county assessment officer, and the chief county assessment
officer shall provide a date stamped copy of the notice. Except as
provided in item (6) of subsection (a) of Section 9-260, item (6) of
Section 16-135, and item (6) of Section 16-140 of this Code, if the failure to give the
notification results in the assessing official continuing to list the property
as exempt in subsequent years, the property shall be considered omitted
property for purposes of this Code.
(g) In counties with fewer than 3,000,000 inhabitants, if a
chief county assessment officer discovers at any time before
judgment that a property has been granted a homestead exemption
under Article 15 of this Code to which it was not entitled,
the chief county assessment officer may consider the erroneously
exempt portion of the property as omitted property under this
Section for that taxable year only. (Source: P.A. 98-615, eff. 6-1-14 .)
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35 ILCS 200/9-270
(35 ILCS 200/9-270)
Sec. 9-270. Omitted property; limitations on assessment. A charge for tax
and interest for previous years, as
provided in Sections 9-265 or 14-40, shall not be made
against any property for years prior to the date of ownership of the person
owning
the property at the time the liability for the
omitted tax was first
ascertained. Ownership as used in this section shall be held to refer to
bona fide legal and equitable titles or interests acquired for value and
without notice of the tax, as may appear by deed, deed of trust, mortgage,
certificate of purchase or sale, or other form of contract. No charge
for tax of previous years, as provided in Section 9-265,
shall be made against any property if (1) the assessor failed to notify the board of
review of an omitted assessment in accordance with subsection (a-1) of Section 9-260; (2) the property was
last
assessed as unimproved, the owner of the property gave notice
of
subsequent improvements and requested a reassessment as required by Section
9-180, and reassessment of the property
was not made
within the 16 month period immediately following the receipt of that
notice; (3) the owner of the property gave notice as
required by Section 9-265; (4) the assessor received a building permit
for the property evidencing that new construction had occurred or was
occurring on the property but failed to list the improvement on the tax
rolls; (5) the assessor received a plat map, plat of survey, ALTA
survey, mortgage survey, or other similar document containing the omitted
property but failed to list the improvement on the tax rolls; (6) the
assessor received a real estate transfer declaration indicating a sale
from an exempt property owner to a non-exempt property owner but failed
to list the property on the tax rolls; or (7) the property was the
subject of an assessment appeal before the assessor or the board of
review that had included the intended omitted property as part of the
assessment appeal and provided evidence of its market value. The owner of property, if known, assessed under this and the
preceding section shall be notified by the county assessor, board of
review or
Department, as the case may require.
(Source: P.A. 96-1553, eff. 3-10-11.)
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35 ILCS 200/9-275 (35 ILCS 200/9-275) Sec. 9-275. Erroneous homestead exemptions. (a) For purposes of this Section: "Erroneous homestead exemption" means a homestead exemption that was granted for real property in a taxable year if the property was not eligible for that exemption in that taxable year. If the taxpayer receives an erroneous homestead exemption under a single Section of this Code for the same property in multiple years, that exemption is considered a single erroneous homestead exemption for purposes of this Section. However, if the taxpayer receives erroneous homestead exemptions under multiple Sections of this Code for the same property, or if the taxpayer receives erroneous homestead exemptions under the same Section of this Code for multiple properties, then each of those exemptions is considered a separate erroneous homestead exemption for purposes of this Section. "Homestead exemption" means an exemption under Section 15-165 (veterans with disabilities), 15-167 (returning veterans), 15-168 (persons with disabilities), 15-169 (standard homestead for veterans with disabilities), 15-170 (senior citizens), 15-172 (low-income senior citizens assessment freeze), 15-175 (general homestead), 15-176 (alternative general homestead), or 15-177 (long-time occupant). "Erroneous exemption principal amount" means the total difference between the property taxes actually billed to a property index number and the amount of property taxes that would have been billed but for the erroneous exemption or exemptions. "Taxpayer" means the property owner or leasehold owner that erroneously received a homestead exemption upon property. (b) Notwithstanding any other provision of law, in counties with 3,000,000 or more inhabitants, the chief county assessment officer shall include the following information with each assessment notice sent in a general assessment year: (1) a list of each homestead exemption available under Article 15 of this Code and a description of the eligibility criteria for that exemption, including the number of assessment years of automatic renewal remaining on a current senior citizens homestead exemption if such an exemption has been applied to the property; (2) a list of each homestead exemption applied to the property in the current assessment year; (3) information regarding penalties and interest that may be incurred under this Section if the taxpayer received an erroneous homestead exemption in a previous taxable year; and (4) notice of the 60-day grace period available under this subsection. If, within 60 days after receiving his or her assessment notice, the taxpayer notifies the chief county assessment officer that he or she received an erroneous homestead exemption in a previous taxable year, and if the taxpayer pays the erroneous exemption principal amount, plus interest as provided in subsection (f), then the taxpayer shall not be liable for the penalties provided in subsection (f) with respect to that exemption. (c) In counties with 3,000,000 or more inhabitants, when the chief county assessment officer determines that one or more erroneous homestead exemptions was applied to the property, the erroneous exemption principal amount, together with all applicable interest and penalties as provided in subsections (f) and (j), shall constitute a lien in the name of the People of Cook County on the property receiving the erroneous homestead exemption. Upon becoming aware of the existence of one or more erroneous homestead exemptions, the chief county assessment officer shall cause to be served, by both regular mail and certified mail, a notice of discovery as set forth in subsection (c-5). The chief county assessment officer in a county with 3,000,000 or more inhabitants may cause a lien to be recorded against property that (1) is located in the county and (2) received one or more erroneous homestead exemptions if, upon determination of the chief county assessment officer, the taxpayer received: (A) one or 2 erroneous homestead exemptions for real property, including at least one erroneous homestead exemption granted for the property against which the lien is sought, during any of the 3 collection years immediately prior to the current collection year in which the notice of discovery is served; or (B) 3 or more erroneous homestead exemptions for real property, including at least one erroneous homestead exemption granted for the property against which the lien is sought, during any of the 6 collection years immediately prior to the current collection year in which the notice of discovery is served. Prior to recording the lien against the property, the chief county assessment officer shall cause to be served, by both regular mail and certified mail, return receipt requested, on the person to whom the most recent tax bill was mailed and the owner of record, a notice of intent to record a lien against the property. The chief county assessment officer shall cause the notice of intent to record a lien to be served within 3 years from the date on which the notice of discovery was served. (c-5) The notice of discovery described in subsection (c) shall: (1) identify, by property index number, the property for which the chief county assessment officer has knowledge indicating the existence of an erroneous homestead exemption; (2) set forth the taxpayer's liability for principal, interest, penalties, and administrative costs including, but not limited to, recording fees described in subsection (f); (3) inform the taxpayer that he or she will be served with a notice of intent to record a lien within 3 years from the date of service of the notice of discovery; (4) inform the taxpayer that he or she may pay the outstanding amount, plus interest, penalties, and administrative costs at any time prior to being served with the notice of intent to record a lien or within 30 days after the notice of intent to record a lien is served; and (5) inform the taxpayer that, if the taxpayer provided notice to the chief county assessment officer as provided in subsection (d-1) of Section 15-175 of this Code, upon submission by the taxpayer of evidence of timely notice and receipt thereof by the chief county assessment officer, the chief county assessment officer will withdraw the notice of discovery and reissue a notice of discovery in compliance with this Section in which the taxpayer is not liable for interest and penalties for the current tax year in which the notice was received. For the purposes of this subsection (c-5): "Collection year" means the year in which the first and second installment of the current tax year is billed. "Current tax year" means the year prior to the collection year. (d) The notice of intent to record a lien described in subsection (c) shall: (1) identify, by property index number, the property against which the lien is being sought; (2) identify each specific homestead exemption that was erroneously granted and the year or years in which each exemption was granted; (3) set forth the erroneous exemption principal amount due and the interest amount and any penalty and administrative costs due; (4) inform the taxpayer that he or she may request a hearing within 30 days after service and may appeal the hearing officer's ruling to the circuit court; (5) inform the taxpayer that he or she may pay the erroneous exemption principal amount, plus interest and penalties, within 30 days after service; and (6) inform the taxpayer that, if the lien is recorded against the property, the amount of the lien will be adjusted to include the applicable recording fee and that fees for recording a release of the lien shall be incurred by the taxpayer. A lien shall not be filed pursuant to this Section if the taxpayer pays the erroneous exemption principal amount, plus penalties and interest, within 30 days of service of the notice of intent to record a lien. (e) The notice of intent to record a lien shall also include a form that the taxpayer may return to the chief county assessment officer to request a hearing. The taxpayer may request a hearing by returning the form within 30 days after service. The hearing shall be held within 90 days after the taxpayer is served. The chief county assessment officer shall promulgate rules of service and procedure for the hearing. The chief county assessment officer must generally follow rules of evidence and practices that prevail in the county circuit courts, but, because of the nature of these proceedings, the chief county assessment officer is not bound by those rules in all particulars. The chief county assessment officer shall appoint a hearing officer to oversee the hearing. The taxpayer shall be allowed to present evidence to the hearing officer at the hearing. After taking into consideration all the relevant testimony and evidence, the hearing officer shall make an administrative decision on whether the taxpayer was erroneously granted a homestead exemption for the taxable year in question. The taxpayer may appeal the hearing officer's ruling to the circuit court of the county where the property is located as a final administrative decision under the Administrative Review Law. (f) A lien against the property imposed under this Section shall be filed with the county recorder of deeds, but may not be filed sooner than 60 days after the notice of intent to record a lien was delivered to the taxpayer if the taxpayer does not request a hearing, or until the conclusion of the hearing and all appeals if the taxpayer does request a hearing. If a lien is filed pursuant to this Section and the taxpayer received one or 2 erroneous homestead exemptions during any of the 3 collection years immediately prior to the current collection year in which the notice of discovery is served, then the erroneous exemption principal amount, plus 10% interest per annum or portion thereof from the date the erroneous exemption principal amount would have become due if properly included in the tax bill, shall be charged against the property by the chief county assessment officer. However, if a lien is filed pursuant to this Section and the taxpayer received 3 or more erroneous homestead exemptions during any of the 6 collection years immediately prior to the current collection year in which the notice of discovery is served, the erroneous exemption principal amount, plus a penalty of 50% of the total amount of the erroneous exemption principal amount for that property and 10% interest per annum or portion thereof from the date the erroneous exemption principal amount would have become due if properly included in the tax bill, shall be charged against the property by the chief county assessment officer. If a lien is filed pursuant to this Section, the taxpayer shall not be liable for interest that accrues between the date the notice of discovery is served and the date the lien is filed. Before recording the lien with the county recorder of deeds, the chief county assessment officer shall adjust the amount of the lien to add administrative costs, including but not limited to the applicable recording fee, to the total lien amount. (g) If a person received an erroneous homestead exemption under Section 15-170 and: (1) the person was the spouse, child, grandchild, brother, sister, niece, or nephew of the previous taxpayer; and (2) the person received the property by bequest or inheritance; then the person is not liable for the penalties imposed under this Section for any year or years during which the chief county assessment officer did not require an annual application for the exemption or, in a county with 3,000,000 or more inhabitants, an application for renewal of a multi-year exemption pursuant to subsection (i) of Section 15-170, as the case may be. However, that person is responsible for any interest owed under subsection (f). (h) If the erroneous homestead exemption was granted as a result of a clerical error or omission on the part of the chief county assessment officer, and if the taxpayer has paid the tax bills as received for the year in which the error occurred, then the interest and penalties authorized by this Section with respect to that homestead exemption shall not be chargeable to the taxpayer. However, nothing in this Section shall prevent the collection of the erroneous exemption principal amount due and owing. (i) A lien under this Section is not valid as to (1) any bona fide purchaser for value without notice of the erroneous homestead exemption whose rights in and to the underlying parcel arose after the erroneous homestead exemption was granted but before the filing of the notice of lien; or (2) any mortgagee, judgment creditor, or other lienor whose rights in and to the underlying parcel arose before the filing of the notice of lien. A title insurance policy for the property that is issued by a title company licensed to do business in the State showing that the property is free and clear of any liens imposed under this Section shall be prima facie evidence that the taxpayer is without notice of the erroneous homestead exemption. Nothing in this Section shall be deemed to impair the rights of subsequent creditors and subsequent purchasers under Section 30 of the Conveyances Act. (j) When a lien is filed against the property pursuant to this Section, the chief county assessment officer shall mail a copy of the lien to the person to whom the most recent tax bill was mailed and to the owner of record, and the outstanding liability created by such a lien is due and payable within 30 days after the mailing of the lien by the chief county assessment officer. This liability is deemed delinquent and shall bear interest beginning on the day after the due date at a rate of 1.5% per month or portion thereof. Payment shall be made to the county treasurer. Upon receipt of the full amount due, as determined by the chief county assessment officer, the county treasurer shall distribute the amount paid as provided in subsection (k). Upon presentment by the taxpayer to the chief county assessment officer of proof of payment of the total liability, the chief county assessment officer shall provide in reasonable form a release of the lien. The release of the lien provided shall clearly inform the taxpayer that it is the responsibility of the taxpayer to record the lien release form with the county recorder of deeds and to pay any applicable recording fees. (k) The county treasurer shall pay collected erroneous exemption principal amounts, pro rata, to the taxing districts, or their legal successors, that levied upon the subject property in the taxable year or years for which the erroneous homestead exemptions were granted, except as set forth in this Section. The county treasurer shall deposit collected penalties and interest into a special fund established by the county treasurer to offset the costs of administration of the provisions of this Section by the chief county assessment officer's office, as appropriated by the county board. If the costs of administration of this Section exceed the amount of interest and penalties collected in the special fund, the chief county assessor shall be reimbursed by each taxing district or their legal successors for those costs. Such costs shall be paid out of the funds collected by the county treasurer on behalf of each taxing district pursuant to this Section. (l) The chief county assessment officer in a county with 3,000,000 or more inhabitants shall establish an amnesty period for all taxpayers owing any tax due to an erroneous homestead exemption granted in a tax year prior to the 2013 tax year. The amnesty period shall begin on the effective date of this amendatory Act of the 98th General Assembly and shall run through December 31, 2013. If, during the amnesty period, the taxpayer pays the entire arrearage of taxes due for tax years prior to 2013, the county clerk shall abate and not seek to collect any interest or penalties that may be applicable and shall not seek civil or criminal prosecution for any taxpayer for tax years prior to 2013. Failure to pay all such taxes due during the amnesty period established under this Section shall invalidate the amnesty period for that taxpayer. The chief county assessment officer in a county with 3,000,000 or more inhabitants shall (i) mail notice of the amnesty period with the tax bills for the second installment of taxes for the 2012 assessment year and (ii) as soon as possible after the effective date of this amendatory Act of the 98th General Assembly, publish notice of the amnesty period in a newspaper of general circulation in the county. Notices shall include information on the amnesty period, its purpose, and the method by which to make payment. Taxpayers who are a party to any criminal investigation or to any civil or criminal litigation that is pending in any circuit court or appellate court, or in the Supreme Court of this State, for nonpayment, delinquency, or fraud in relation to any property tax imposed by any taxing district located in the State on the effective date of this amendatory Act of the 98th General Assembly may not take advantage of the amnesty period. A taxpayer who has claimed 3 or more homestead exemptions in error shall not be eligible for the amnesty period established under this subsection.
(m) Notwithstanding any other provision of law, for taxable years 2019 through 2023, in counties with 3,000,000 or more inhabitants, the chief county assessment officer shall, if he or she learns that a taxpayer who has been granted a senior citizens homestead exemption has died during the period to which the exemption applies, send a notice to the address on record for the owner of record of the property notifying the owner that the exemption will be terminated unless, within 90 days after the notice is sent, the chief county assessment officer is provided with a basis to continue the exemption. The notice shall be sent by first-class mail, in an envelope that bears on its front, in boldface red lettering that is at least one inch in size, the words "Notice of Exemption Termination"; however, if the taxpayer elects to receive the notice by email and provides an email address, then the notice shall be sent by email. (Source: P.A. 101-453, eff. 8-23-19; 101-622, eff. 1-14-20; 102-895, eff. 5-23-22.) |
35 ILCS 200/Art. 10
(35 ILCS 200/Art. 10 heading)
Article 10.
Valuation Procedures for Special Properties
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35 ILCS 200/Art. 10 Div. 1
(35 ILCS 200/Art. 10 Div. 1 heading)
Division 1.
Solar energy systems
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35 ILCS 200/10-5
(35 ILCS 200/10-5)
Sec. 10-5. Solar energy systems; definitions. It is the policy of this
State that the use of solar energy systems should be encouraged because they
conserve nonrenewable resources, reduce pollution and promote the health and
well-being of the people of this State, and should be valued in relation to
these benefits.
(a) "Solar energy" means radiant energy received from
the sun at wave lengths suitable for heat transfer, photosynthetic use,
or photovoltaic use.
(b) "Solar collector" means
(1) An assembly, structure, or design, including | | passive elements, used for gathering, concentrating, or absorbing direct and indirect solar energy, specially designed for holding a substantial amount of useful thermal energy and to transfer that energy to a gas, solid, or liquid or to use that energy directly; or
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(2) A mechanism that absorbs solar energy and
| | converts it into electricity; or
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(3) A mechanism or process used for gathering solar
| | energy through wind or thermal gradients; or
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(4) A component used to transfer thermal energy to a
| | gas, solid, or liquid, or to convert it into electricity.
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(c) "Solar storage mechanism" means equipment or elements (such as
piping and transfer mechanisms, containers, heat exchangers, or controls
thereof, and gases, solids, liquids, or combinations thereof) that are
utilized for storing solar energy, gathered by a solar collector, for
subsequent use.
(d) "Solar energy system" means
(1)(A) A complete assembly, structure, or design of
| | solar collector, or a solar storage mechanism, which uses solar energy for generating electricity that is primarily consumed on the property on which the solar energy system resides, or for heating or cooling gases, solids, liquids, or other materials for the primary benefit of the property on which the solar energy system resides;
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(B) The design, materials, or elements of a system
| | and its maintenance, operation, and labor components, and the necessary components, if any, of supplemental conventional energy systems designed or constructed to interface with a solar energy system;
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(C) Any legal, financial, or institutional orders,
| | certificates, or mechanisms, including easements, leases, and agreements, required to ensure continued access to solar energy, its source, or its use in a solar energy system, and including monitoring and educational elements of a demonstration project; or
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(D) Photovoltaic electricity generation systems
| | subject to power purchase agreements or leases for solar energy between a third-party owner, an operator, or both, and an end user of electricity, where such systems are located on the end user of electricity's side of the electric meter and which primarily are used to offset the electricity load of the end user behind whose electric meter the system is connected. A system primarily is used to offset the electricity load of the end user of electricity if the system is estimated to produce 110% or fewer kilowatt-hours of electricity than consumed by the end user of electricity at such meter in the last 12 full months prior to the system being placed in service.
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| (2) "Solar energy system" does not include:
(A) Distribution equipment that is equally usable
| | in a conventional energy system except for those components of the equipment that are necessary for meeting the requirements of efficient solar energy utilization;
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(B) Components of a solar energy system that
| | serve structural, insulating, protective, shading, aesthetic, or other non-solar energy utilization purposes, as defined in the regulations of the Department of Commerce and Economic Opportunity; or
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(C) A commercial solar energy system, as defined
| | by this Code, in counties with fewer than 3,000,000 inhabitants.
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| (3) The solar energy system shall conform to the
| | standards for those systems established by regulation of the Department of Commerce and Economic Opportunity.
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(Source: P.A. 102-662, eff. 9-15-21.)
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35 ILCS 200/10-10
(35 ILCS 200/10-10)
Sec. 10-10.
Valuation of solar energy systems.
When a solar energy system
has been installed in improvements on any property, the owner of that property
is entitled to claim, by filing with the chief county assessment officer, an
alternate valuation of those improvements. When a claim for alternate
valuation is filed, the chief county assessment officer shall ascertain the
value of the improvements as if equipped with a conventional heating or cooling
system and the value of the improvements as equipped with the solar energy
system. So long as the solar energy system is used in total or part as the
means of utilizing solar energy improvements, the alternate valuation computed
as the lesser of the two values ascertained under this paragraph shall be
applied. When the solar energy system so valued ceases to be used as the means
of heating or cooling those improvements, the owner of that property shall
within 30 days notify the chief county assessment officer in writing
by certified mail.
(Source: P.A. 80-430; 88-455.)
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35 ILCS 200/Art. 10 Div. 2
(35 ILCS 200/Art. 10 Div. 2 heading)
Division 2.
Residential property
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35 ILCS 200/10-15
(35 ILCS 200/10-15)
Sec. 10-15.
Condominiums and cooperatives.
In counties with 200,000 or more
inhabitants which classify property, condominiums occupied by the owner as a
residence for a minimum of 6 months during the year and created in accordance
with the provisions of the "Condominium Property Act", as well as land with
improvements owned and operated as a cooperative, shall be assessed on the same
basis of assessment as single family residences in such counties.
(Source: P.A. 78-709; 88-455.)
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35 ILCS 200/10-20
(35 ILCS 200/10-20)
Sec. 10-20.
Repairs and maintenance of residential property.
Maintenance and repairs to residential property owned and used
exclusively for a residential purpose shall not increase the assessed
valuation of the property. For purposes of this Section, work
shall be deemed repair and maintenance when it (1) does not increase the
square footage of improvements and does not materially alter the
existing character and condition of the structure but is limited to work
performed to prolong the life of the existing improvements or to keep the
existing improvements in a well maintained condition; and (2) employs
materials, such as those used for roofing or siding, whose value is not greater
than the replacement value of the materials being replaced.
Maintenance and repairs, as
those terms are used in this Section, to property that enhance the overall
exterior and interior appearance and quality of a residence by restoring
it from a state of disrepair to a standard state of repair do not "materially
alter the
existing character and condition" of the residence.
(Source: P.A. 90-788, eff. 8-14-98.)
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35 ILCS 200/10-23 (35 ILCS 200/10-23) Sec. 10-23. Improvements to residential property; accessibility. (a) Accessibility improvements made to residential property shall not increase the assessed valuation of the property for a period of 7 years after the improvements are completed. (b) For the purposes of this Section, "accessibility improvement" means a home modification listed under the Home Services Program administered by the Department of Human Services (Part 686 of Title 89 of the Illinois Administrative Code), including, but not limited to the installation of ramps and grab-bars, widening door-ways, and other changes to enhance the independence of a disabled or elderly individual.
(Source: P.A. 99-375, eff. 8-17-15.) |
35 ILCS 200/10-25
(35 ILCS 200/10-25)
Sec. 10-25.
Model homes, townhomes, and condominium units.
If the
construction of a single family dwelling is
completed after December 29, 1986 or the construction of a single family
townhome or condominium unit is completed after the effective date of this
amendatory Act of 1994, and that dwelling, townhome, or condominium unit
is not occupied as a
dwelling but is used as a display or demonstration model home, townhome or
condominium unit for prospective
buyers of the dwelling or of similar homes, townhomes, or condominium units
to be built on
other property, the
assessed value of the property on which the dwelling, townhome, or
condominium was constructed shall be
the same as the assessed value of the property prior to construction and prior
to any change in the zoning classification of the property prior to
construction of the dwelling, townhome or condominium unit. The
application of this Section shall not be
affected if the display or demonstration model home, townhome or condominium
unit contains home furnishings,
appliances, offices, and office equipment to further sales activities. This
Section shall not be applicable if the dwelling, townhome, or condominium
unit is occupied as a dwelling or
the property on which the dwelling, townhome, or condominium unit is
situated is sold or leased for use other
than as a display or demonstration model home, townhome, or condominium
unit. No property shall be eligible
for calculation of its assessed value under this Section for more than a
10-year period. If the dwelling, townhome, or condominium unit becomes
ineligible for the alternate valuation,
the owner shall within 60 days file with the chief county assessment officer a
certificate giving notice of such ineligibility.
For the purposes of this Section, no corporation, individual, sole proprietor
or partnership may have more than a total of 3 model homes, townhomes, or
condominium units at the same time
within a 3 mile radius. The center point of each
radius shall be the display or demonstration model that has been used as such
for the longest period of time. The person liable for taxes on property
eligible for assessment as provided in this Section shall file a verified
application with the chief county assessment officer on or before (i)
April 30 of each assessment year for which that assessment is desired in
counties with a population of 3,000,000 or more and (ii) December 31 of
each assessment year for which that assessment is desired in all other
counties. Failure to make a
timely filing in any assessment year constitutes a waiver of the right to
benefit for that assessment year.
(Source: P.A. 91-347, eff. 1-1-00.)
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35 ILCS 200/Art. 10 Div. 3
(35 ILCS 200/Art. 10 Div. 3 heading)
Division 3.
Residential developments
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35 ILCS 200/10-30
(35 ILCS 200/10-30)
Sec. 10-30. Subdivisions; counties of less than 3,000,000.
(a) In counties with less than 3,000,000 inhabitants, the platting and
subdivision of property into separate lots and the development of the
subdivided property with streets, sidewalks, curbs, gutters, sewer, water and
utility lines shall not increase the assessed valuation of all or any part of
the property, if:
(1) The property is platted and subdivided in | | accordance with the Plat Act;
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(2) The platting occurs after January 1, 1978;
(3) At the time of platting the property is in excess
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(4) At the time of platting the property is vacant or
| | used as a farm as defined in Section 1-60.
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(b) Except as provided in subsection (c) of this Section, the assessed
valuation of property so platted and subdivided shall be determined each year
based on the estimated price the property would bring at a fair voluntary sale
for use by the buyer for the same purposes for which the property was used when
last assessed prior to its platting.
(c) Upon completion of a habitable structure on any lot of subdivided
property, or upon the use of any lot, either alone or in conjunction
with any contiguous property, for any business, commercial or residential
purpose, or upon the initial sale of any platted lot, including a platted
lot which is vacant: (i) the provisions of subsection (b) of this Section
shall no longer apply in determining the assessed valuation of the lot, (ii)
each lot shall be assessed without regard to any provision of this Section, and
(iii) the assessed valuation of the remaining property, when next determined,
shall be reduced proportionately to reflect the exclusion of the property that
no longer qualifies for valuation under this Section. Holding or offering a
platted lot for initial sale shall not constitute a use of the lot for
business, commercial or residential purposes unless a habitable structure is
situated on the lot or unless the lot is otherwise used for a business,
commercial or residential purpose.
(d) This Section applies before the effective date of this amendatory Act of the 96th General Assembly and then applies again beginning January 1, 2012.
(Source: P.A. 95-135, eff. 1-1-08; 96-480, eff. 8-14-09.)
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35 ILCS 200/10-31 (35 ILCS 200/10-31)
Sec. 10-31. Subdivisions; counties of less than 3,000,000. (a) In counties with less than 3,000,000 inhabitants, the platting and
subdivision of property into separate lots and the development of the
subdivided property with streets, sidewalks, curbs, gutters, sewer, water and
utility lines shall not increase the assessed valuation of all or any part of
the property, if: (1) The property is platted and subdivided in | | accordance with the Plat Act;
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| (2) The platting occurs after January 1, 1978;
(3) At the time of platting the property is in excess
| | (4) At the time of platting or replatting the
| | property is vacant or used as a farm as defined in Section 1-60.
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| (b) Except as provided in subsection (c) of this Section, the assessed
valuation of property so platted and subdivided shall be determined
based on the assessed value assigned to the property when last assessed prior to its last transfer or conveyance. An initial sale of any platted lot, including a lot that is vacant, or a transfer to a holder of a mortgage, as defined in Section 15-1207 of the Code of Civil Procedure, pursuant to a mortgage foreclosure proceeding or pursuant to a transfer in lieu of foreclosure, does not disqualify that lot from the provisions of this subsection (b).
(c) Upon completion of a habitable structure on any lot of subdivided
property, or upon the use of any lot, either alone or in conjunction
with any contiguous property, for any business, commercial or residential
purpose: (i) the provisions of subsection (b) of this Section
shall no longer apply in determining the assessed valuation of the lot, (ii)
each lot shall be assessed without regard to any provision of this Section, and
(iii) the assessed valuation of the remaining property, when next determined,
shall be reduced proportionately to reflect the exclusion of the property that
no longer qualifies for valuation under this Section. Holding or offering a
platted lot for initial sale shall not constitute a use of the lot for
business, commercial or residential purposes unless a habitable structure is
situated on the lot or unless the lot is otherwise used for a business,
commercial or residential purpose. The replatting of a subdivision or portion of a subdivision does not disqualify the replatted lots from the provisions of subsection (b).
(d) This Section applies on and after the effective date of this amendatory Act of the 96th General Assembly and through December 31, 2011.
(Source: P.A. 96-480, eff. 8-14-09.)
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35 ILCS 200/10-35
(35 ILCS 200/10-35)
Sec. 10-35.
Subdivision common areas.
(a) Residential property which is part of a development,
but which is individually owned and ownership of which includes the right,
by easement, covenant, deed or other interest in property, to the use
of any common area for recreational or similar residential purposes shall
be assessed at a value which includes the proportional share of the value
of that common area or areas.
Property is used as a "common area or areas" under this Section if
it is a lot, parcel, or area, the beneficial use and enjoyment of which
is reserved in whole as an appurtenance to the separately owned lots, parcels,
or areas within the planned development.
The common area or areas which are used for recreational or similar
residential purposes and which are assessed to a separate owner and are located
on separately identified parcels, shall be listed for assessment purposes at $1
per year.
(b) In counties with 3,000,000 or more inhabitants, any person desiring to
establish or to reestablish an assessment of $1 for any parcel on grounds of
common area status under this Section shall submit an application for the
assessment to the assessor. The application shall be submitted at the time
within which other applications for revisions of assessment may be made under
Section 14-35 by taxpayers in the township where the parcel is located, and
shall be in the form and accompanied by documentation, as the assessor may
require.
(c) If a $1 assessment is established pursuant to the application it may be
maintained from year to year so long as the ownership or use of the parcel has
not changed. When any change in ownership, use or other relevant fact occurs it
shall be the duty of the new owner in cases of change in ownership, or of the
current owner in all other cases, to notify the assessor in writing within 30
days of the change. The notice shall be sent by certified mail, return receipt
requested, and shall include the name and address of the taxpayer, the legal
description of the property, and the permanent index number of the property
where such number exists. If the failure to give such notification results in
the assessor continuing to assess the property at $1 in subsequent years in
error, the property shall be considered omitted property under Section 9-265.
Nothing in this Section shall be construed to limit the assessor's authority to
annually revise assessments subject to this Section under the procedures of
Section 9-85.
(d) No objection shall be made to the denial of an assessment of $1 under
this Section in any court except under Sections 21-175 and 23-5. No person may
object to or otherwise challenge the failure of any parcel to receive an
assessment of $1 under this Section in any proceeding in any court unless an
application for the $1 assessment was made under subsection (b) of this
Section.
(Source: P.A. 85-1386; 88-455.)
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35 ILCS 200/Art. 10 Div. 4
(35 ILCS 200/Art. 10 Div. 4 heading)
Division 4.
Historic residences
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35 ILCS 200/10-40
(35 ILCS 200/10-40)
Sec. 10-40.
Historic Residence Assessment Freeze Law;
definitions.
This Section and Sections 10-45 through 10-85 may be cited as the Historic
Residence Assessment Freeze Law.
As used in this Section
and Sections 10-45 through 10-85:
(a) "Director" means the Director of Historic | |
(b) "Approved county or municipal landmark ordinance"
| | means a county or municipal ordinance approved by the Director.
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(c) "Historic building" means an owner-occupied
| | single family residence or an owner-occupied multi-family residence and the tract, lot or parcel upon which it is located, or a building or buildings owned and operated as a cooperative, if:
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(1) individually listed on the National Register
| | of Historic Places or the Illinois Register of Historic Places;
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(2) individually designated pursuant to an
| | approved county or municipal landmark ordinance; or
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(3) within a district listed on the National
| | Register of Historic Places or designated pursuant to an approved county or municipal landmark ordinance, if the Director determines that the building is of historic significance to the district in which it is located.
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Historic building does not mean an individual unit of a
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(d) "Assessment officer" means the chief county
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(e) "Certificate of rehabilitation" means the
| | certificate issued by the Director upon the renovation, restoration, preservation or rehabilitation of an historic building under this Code.
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(f) "Rehabilitation period" means the period of time
| | necessary to renovate, restore, preserve or rehabilitate an historic building as determined by the Director.
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(g) "Standards for rehabilitation" means the
| | Secretary of Interior's standards for rehabilitation as promulgated by the U.S. Department of the Interior.
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(h) "Fair cash value" means the fair cash value of
| | the historic building, determined on the basis of the assessment officer's property record card, representing the value of the property prior to the commencement of rehabilitation without consideration of any reduction reflecting value during the rehabilitation work.
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(i) "Base year valuation" means the fair cash value
| | of the historic building for the year in which the rehabilitation period begins but prior to the commencement of the rehabilitation and does not include any reduction in value during the rehabilitation work.
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(j) "Adjustment in value" means the difference for
| | any year between the then current fair cash value and the base year valuation.
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(k) "Eight-year valuation period" means the 8 years
| | from the date of the issuance of the certificate of rehabilitation.
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(l) "Adjustment valuation period" means the 4 years
| | following the 8 year valuation period.
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(m) "Substantial rehabilitation" means interior or
| | exterior rehabilitation work that preserves the historic building in a manner that significantly improves its condition.
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(n) "Approved local government" means a local
| | government that has been certified by the Director as:
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(1) enforcing appropriate legislation for the
| | designation of historic buildings;
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(2) having established an adequate and qualified
| | historic review commission;
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(3) maintaining a system for the survey and
| | inventory of historic properties;
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(4) providing for adequate public participation
| | in the local historic preservation program; and
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(5) maintaining a system for reviewing
| | applications under this Section in accordance with rules and regulations promulgated by the Director.
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(o) "Cooperative" means a building or buildings and
| | the tract, lot, or parcel on which the building or buildings are located, if the building or buildings are devoted to residential uses by the owners and fee title to the land and building or buildings is owned by a corporation or other legal entity in which the shareholders or other co-owners each also have a long-term proprietary lease or other long-term arrangement of exclusive possession for a specific unit of occupancy space located within the same building or buildings.
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(p) "Owner", in the case of a cooperative, means the
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(q) "Association", in the case of a cooperative,
| | means the entity responsible for the administration of a cooperative, which entity may be incorporated or unincorporated, profit or nonprofit.
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(r) "Owner-occupied single family residence" means a
| | residence in which the title holder of record (i) holds fee simple ownership and (ii) occupies the property as his, her, or their principal residence.
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(s) "Owner-occupied multi-family residence" means
| | residential property comprised of not more than 6 living units in which the title holder of record (i) holds fee simple ownership and (ii) occupies one unit as his, her, or their principal residence. The remaining units may be leased.
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The changes made to this Section by this amendatory Act of the 91st General
Assembly are declarative of existing law and shall not be construed as a new
enactment.
(Source: P.A. 90-114, eff. 1-1-98; 91-806, eff. 1-1-01.)
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35 ILCS 200/10-45
(35 ILCS 200/10-45)
Sec. 10-45.
Valuation during 8 year valuation period.
In furtherance of the policy of encouraging the rehabilitation of historic
residences, property certified pursuant to this Historic Residence Assessment
Freeze Law shall be eligible for an assessment freeze, as provided in this
Section, eliminating from consideration, for assessment purposes, the value
added by the rehabilitation and limiting the total valuation to the base year
valuation as defined in subsection (i) of Section 10-40. For all property
upon which the Director has issued a certificate of rehabilitation, the
valuation for purposes of assessment shall not exceed the base year valuation
for the entire 8-year valuation period, unless a taxing district elects, under
Section 10-85, that the provisions of this Section shall not apply to taxes
that are levied by that taxing district. In the event that election is made,
the property shall be valued under Section 9-145 or 9-150 for the purpose of
extending taxes of that taxing district. The changes made to this Section by
this amendatory Act of the 91st General Assembly are declarative of existing
law and shall not be construed as a new enactment.
(Source: P.A. 91-806, eff. 1-1-01.)
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35 ILCS 200/10-50
(35 ILCS 200/10-50)
Sec. 10-50.
Valuation after 8 year valuation period.
For the 4 years after
the expiration of the 8-year valuation period, the valuation for purposes of
computing the assessed valuation shall be as follows:
For the first year, the base year valuation plus 25% of the adjustment in
value.
For the second year, the base year valuation plus 50% of the adjustment in
value.
For the third year, the base year valuation plus 75% of the adjustment in
value.
For the fourth year, the then current fair cash value.
(Source: P.A. 82-1023; 88-455.)
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35 ILCS 200/10-55
(35 ILCS 200/10-55)
Sec. 10-55.
Application process and application period.
(a) The Director shall receive applications for certificates of
rehabilitation in a form and manner provided by him or her by rule.
The Director shall promptly notify the assessment officer of receipt of such
applications.
The rules
shall provide that an applicant may request preliminary approval of
rehabilitation before the rehabilitation period begins.
(b) The Director shall approve an application for a certificate of
rehabilitation when he or she finds that the restoration, preservation or
rehabilitation:
(1) involves an historic building;
(2) has a cost, including architectural fees, equal | | to or greater than 25% of the base year valuation;
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(3) is for a building for which no certificate of
| | rehabilitation has been approved within 4 years after the last year of the adjustment valuation period;
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(4) was or will be done in accordance with the
| | standards for rehabilitation; and
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(5) was or will be a substantial rehabilitation.
(c) The Director shall determine the length of the rehabilitation period,
which shall not exceed 2 years unless the Director finds:
(1) it is economically unfeasible to complete the
| | rehabilitation in that period; or
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(2) the magnitude of the project is such that a good
| | faith attempt to complete the rehabilitation in that period would not succeed.
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(d) Upon approval of the application, the Director shall issue a
certificate of rehabilitation to the applicant and transmit a copy to the
assessment officer. The certificate shall identify the rehabilitation period.
(e) If during the 8-year valuation period and the adjustment valuation
period, the Director determines, in accordance with the Illinois
Administrative Procedure Act, that an historic building for
which a certificate of
rehabilitation has been issued has not been the subject of repair,
renovation, remodeling or improvement in accordance with the standards for
rehabilitation, he or she shall revoke the certificate of rehabilitation by
written notice to the taxpayer of record and transmit a copy of the
revocation to the assessment officer.
The provisions in Section 10-40 through 10-85 apply to certified
rehabilitation projects for which an application for a certificate of
rehabilitation has been filed with the Director within 2 years of the
rehabilitation period.
(Source: P.A. 91-357, eff. 7-29-99; 91-806, eff. 1-1-01.)
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35 ILCS 200/10-60
(35 ILCS 200/10-60)
Sec. 10-60.
Certificate of status.
It is the duty of the titleholder of
record or the owner of the beneficial interest of any historic building which
has been
issued a certificate of rehabilitation, to file with the chief county
assessment officer, on or before January 31 of each year, an affidavit stating
whether there has been any change in the ownership or use of such property, the
status of the owner-occupant, or, in the case of a cooperative,
whether there has been a change in the use of the property or a change in the
cooperative form of ownership. If there has been such a
change, the nature
of this change shall be stated. Failure to file such an affidavit shall, in the
discretion of the chief county assessment officer, constitute cause to revoke
the certificate of rehabilitation. The chief county assessment officer shall
furnish to the owner a form for the affidavit wherein the owner may state
whether there has been any change in the ownership or use of the property or
the status of the owner. If the chief county assessment officer determines that
the historic building is no longer used as an owner-occupied single family
residence or an owner-occupied multi-family residence, or that there has
been a sale or transfer for value of the
historic
building other than to the
first owner-occupant after the issuance of a certificate of rehabilitation,
or that the historic building no longer
meets the definition of a cooperative, he
or she shall revoke the certificate by written notice to the taxpayer of
record, and shall send a copy of that notice to the Department.
(Source: P.A. 89-675, eff. 8-14-96; 90-114, eff. 1-1-98.)
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35 ILCS 200/10-65
(35 ILCS 200/10-65)
Sec. 10-65.
Receipt of applications.
An approved local
government shall receive applications for certificates
of rehabilitation within its corporate boundaries. The decision of the
approved local government shall be final unless disapproved by the Director
within 30 days of his receipt of the application and local decision.
(Source: P.A. 86-1481; 88-455.)
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35 ILCS 200/10-70
(35 ILCS 200/10-70)
Sec. 10-70.
Computation of valuation.
(a) Upon receipt of the certificate of rehabilitation, the assessment
officer shall determine the base year valuation and shall make a notation on
each statement of assessment during the 8-year valuation period and the
adjustment valuation period that the valuation of the historic building shall
be based upon the issuance of a certificate of rehabilitation.
(b) Upon revocation of a certificate of rehabilitation,
the assessment officer shall compute the assessed valuation of the
building on the basis of the then current fair cash value.
(c) An historic building receiving a certificate of rehabilitation shall
not be eligible for the homestead improvement exemption during the 8-year
valuation period and adjustment valuation period.
(Source: P.A. 86-1481; 88-455.)
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35 ILCS 200/10-75
(35 ILCS 200/10-75)
Sec. 10-75.
Approval of municipal ordinances.
In addition to the powers and
duties described elsewhere in this Code, the Director may approve county or
municipal ordinances which qualify historic buildings for consideration under
this Code. However, no ordinance shall be approved unless it:
(a) is designed to preserve and rehabilitate | | buildings of historic significance;
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(b) contains criteria for the designation of
| | landmarks consistent with those established by the U.S. Department of the Interior for the inclusion of places on the National Register of Historic Places; and
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(c) contains criteria for review of demolitions and
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(Source: P.A. 87-818; 88-455.)
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35 ILCS 200/10-80
(35 ILCS 200/10-80)
Sec. 10-80.
Rules and regulations.
The Director may promulgate rules and
regulations as may be necessary to administer this Code, including but not
limited to provisions that:
(1) Preclude the issuance of a certificate of | | rehabilitation for any owner-occupied single family residence, owner-occupied multi-family residence, or cooperative where 30% or more of the dwelling space is new construction outside the existing structure.
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(2) Specify what costs are eligible to meet the 25%
| | minimum specified under subsection (b) of Section 10-55, and make ineligible those costs attributable to new construction outside the existing structure.
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These regulations shall not preclude the issuance of a certificate of
rehabilitation for a condominium.
(Source: P.A. 89-675, eff. 8-14-96; 90-114, eff. 1-1-98.)
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35 ILCS 200/10-85
(35 ILCS 200/10-85)
Sec. 10-85.
Election by taxing district to deny special tax treatment.
Any
taxing district may elect by a majority vote of its governing authority within
the first 30 days of each calendar year, upon written notice to the county
clerk and the assessment officer, that the provisions of Sections 10-40 through
10-80 shall not apply to taxes that are levied by the taxing district. In the
event the Director has issued a certificate of rehabilitation upon a historic
building within a taxing district in a year prior to that taxing district's
election under this Section or if the rehabilitation period commenced prior to
the taxing district's election, the taxing district's election shall have no
effect on the property for the 8-year valuation period and the adjustment
valuation period.
(Source: P.A. 86-1481; 88-455.)
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35 ILCS 200/Art. 10 Div. 5
(35 ILCS 200/Art. 10 Div. 5 heading)
Division 5.
Airports and interstate bridges
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35 ILCS 200/10-90
(35 ILCS 200/10-90)
Sec. 10-90.
Property used for airport purposes.
In counties with 200,000
or more inhabitants, in addition to valuation as otherwise permitted by law,
upon the filing of an application under Section 10-95 by the person liable for
the taxes on that property, which is used for airport purposes and has been so
used for the 3 years immediately preceding the year when the assessment is made
shall be valued on the basis of 33 1/3% of its fair cash value, based upon the
price it would bring at a fair, voluntary sale for use by the buyer for airport
purposes.
Property is considered used for airport purposes under this Section if
it is devoted primarily to the operation of an airport or restricted landing
field approved by the Department of Transportation in accordance with the
Illinois Aeronautics Act and is open to the public except as restricted by the
Department of Transportation or the Illinois Aeronautics Act.
(Source: P.A. 81-840; 88-455.)
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35 ILCS 200/10-95
(35 ILCS 200/10-95)
Sec. 10-95.
Application process.
The person liable for taxes on land used
for airport purposes must file a verified application requesting the additional
valuation provided for in Section 10-90, with the chief county assessment
officer of the county where the land is located, by January 1 of each year for
which that valuation is desired. The application shall be in the form
prescribed by the Department and contain such information as may reasonably be
required to determine whether the applicant meets the requirements of Section
10-90. If the application shows the applicant is entitled to the valuation, the
chief county assessment officer shall approve it; otherwise, he or she shall
reject the application.
When an application has been filed with and approved by the chief county
assessment officer, he or she shall determine the valuation of the land in two
ways as otherwise permitted by law, and as described in Section 10-90, and
shall list those valuations separately. The county clerk, in preparing
assessment books, lists and blanks under Section 9-100, shall include columns
for indicating the approval of an application filed under this Section and for
setting out the valuations made as otherwise permitted by law, and under
Section 10-90.
(Source: P.A. 77-2783; 88-455.)
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35 ILCS 200/10-100
(35 ILCS 200/10-100)
Sec. 10-100.
Liability for prior year's taxes.
The valuation determined
under Section 10-90 shall be used for each year for which application is made
and approved under Section 10-95. When any portion of the land is no longer
used for airport purposes, the person liable for taxes on that portion of the
land shall notify the chief county assessment officer, in writing, of that
fact, and shall pay to the county treasurer, by the following September 1, the
difference between the taxes paid in each of the 3 preceding years as based on
a valuation under Section 10-90 and what those taxes for each of those years
would have been when based on the valuation as otherwise permitted by law,
together with 5% interest. If this difference is not paid by the following
September 1, the amount of that difference shall be considered as delinquent
taxes under this Code.
(Source: P.A. 77-2783; 88-455.)
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35 ILCS 200/10-105
(35 ILCS 200/10-105)
Sec. 10-105.
Interstate bridges.
All bridge structures across any navigable
streams forming the boundary line between the State of Illinois and any other
State, and not classified as operating property by any railroad operating in
this State, shall be assessed by the township or other assessor in the county
or township where the structure is located. All provisions relating to the
assessment and taxation of property, shall apply to those bridges. The assessor
shall give in his or her description the quarter section of property, section
of property, township and range in which the bridge is located or terminates in
this State, together with the metes and bounds of the ground occupied by the
bridge and the approaches to it, from the end on the Illinois shore to the
center of the main channel of the stream crossed by the bridge. To obtain the
description, the assessor may employ a competent surveyor, and the expense of
making the survey and description shall be charged as a tax against the
property by the county clerk, on the certificate of the surveyor. One survey of
any bridge and approaches made under this Code, shall be deemed sufficient for
the purpose of subsequent assessment of the bridge or approaches.
In default of the payment of any tax assessed against any bridge company, the
bridge structure and its approaches that are located within this State,
together with the land on which they are located, as described by the assessor,
and the franchise belonging thereto, shall be sold for the tax at the same time
and in the same manner as other property in the county is sold for delinquent
tax. Any county, city, town, school district or other municipal corporation,
interested in the collection of the tax levied upon the bridge, may become the
purchaser at the sale, or at any sale of the property under judgment recovered
upon, or to enforce the collection of the tax; and if the property so sold is
not redeemed, may acquire, hold, sell and dispose of the title.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/Art. 10 Div. 6
(35 ILCS 200/Art. 10 Div. 6 heading)
Division 6. Farmland, open space,
and forestry management plan
(Source: P.A. 102-558, eff. 8-20-21.) |
35 ILCS 200/10-110
(35 ILCS 200/10-110)
Sec. 10-110.
Farmland.
The equalized assessed value of a farm, as defined
in Section 1-60 and if used as a farm for the 2 preceding years, except tracts
subject to assessment under Section 10-145, shall be determined as described in
Sections 10-115 through 10-140.
To assure proper implementation of Sections 10-110 through 10-140, the
Department may withhold non-farm multipliers for any county other than a county
with more than 3,000,000 inhabitants that classifies property for tax
purposes.
(Source: P.A. 92-301, eff. 1-1-02.)
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35 ILCS 200/10-115
(35 ILCS 200/10-115)
Sec. 10-115. Department guidelines and valuations for farmland. The
Department shall issue guidelines and recommendations for the valuation of
farmland to achieve equitable assessment within and between counties.
The Director of Revenue shall appoint a five-person Farmland Assessment
Technical Advisory Board, consisting of technical experts from the colleges
or schools of agriculture of the State universities and State and federal
agricultural agencies, to advise in and provide data and technical information
needed for implementation of this Section.
By May 1 of each year, the Department shall certify to each chief county
assessment officer the following, calculated from data provided by the Farmland
Technical Advisory Board, on a per acre basis by soil productivity index for
harvested cropland, using moving averages for the most recent 5-year period for
which data are available:
(a) gross income, estimated by using yields per acre | | as assigned to soil productivity indices, the crop mix for each soil productivity index as determined by the College of Agriculture of the University of Illinois and average prices received by farmers for principal crops as published by the Illinois Crop Reporting Service;
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(b) production costs, other than land costs, provided
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(c) net return to land, which shall be the difference
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(d) a proposed agricultural economic value determined
| | by dividing the net return to land by the moving average of the Federal Land Bank farmland mortgage interest rate as calculated by the Department;
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(e) the equalized assessed value per acre of farmland
| | for each soil productivity index, which shall be 33-1/3% of the agricultural economic value, or the percentage as provided under Section 17-5; but any increase or decrease in the equalized assessed value per acre by soil productivity index shall not exceed 10% from the immediate preceding year's soil productivity index certified assessed value of the median cropped soil; in tax year 2015 only, that 10% limitation shall be reduced by $5 per acre;
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(f) a proposed average equalized assessed value per
| | acre of cropland for each individual county, weighted by the distribution of soils by productivity index in the county; and
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(g) a proposed average equalized assessed value per
| | acre for all farmland in each county, weighted (i) to consider the proportions of all farmland acres in the county which are cropland, permanent pasture, and other farmland, and (ii) to reflect the valuations for those types of land and debasements for slope and erosion as required by Section 10-125.
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(Source: P.A. 98-109, eff. 7-25-13.)
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35 ILCS 200/10-120
(35 ILCS 200/10-120)
Sec. 10-120.
County Farmland Assessment Review Committee.
A County Farmland
Assessment Review Committee (hereafter referred to as the Committee) shall be
established in each county to advise the chief county assessment officer on the
interpretation and application of the State-certified farmland values,
guidelines and the implementation of this Section. The Committee shall consist
of 5 members: the chief county assessment officer or his or her designee, the
Chairman of the County Board of Review or another member of that Board
appointed by the Chairman, and 3 farmers appointed by the Chairman of the
County Board. The County Board of each county may fix the compensation of
members of the Committee for attendance at meetings of the committee. The chief
county assessment officer or designee shall be chairman and shall convene the
Committee on or about May 1 of each year. The Committee may solicit public
input.
Each chief county assessment officer shall present annually to the Committee
the farmland valuation procedure to be used in that county and the equalized
assessed valuations by productivity index to be used for the next assessment
year. On or about June 1, the Committee shall hold a public hearing on the
equalized assessed values of farmland proposed by the Department and the
implementation of the procedures proposed by the chief county assessment
officer. If the Committee concurs with the procedures and valuations, the
chief county assessment officer shall proceed with the farmland assessment
process. If the Committee objects to the procedures or valuations proposed,
the Committee shall make alternate recommendations to the Department by August
1. The Department shall rule within 30 days and direct the chief county
assessment officer to implement the ruling. The Committee may appeal the
Department's ruling to the Property Tax Appeal Board within 30 days. The
Property Tax Appeal Board shall be the final authority in any appeal and its
decisions under this paragraph shall not be subject to the Administrative
Review Law. Appeals by the Committee shall be heard by the Property Tax Appeal
Board within 30 days of receipt; a decision must be rendered within 60 days of
receipt, and not later than December 31 of the year preceding the assessment
year. Appeals by the Committee of any county shall take precedence over all
individual taxpayer appeals.
(Source: P.A. 86-954; 88-455.)
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35 ILCS 200/10-125
(35 ILCS 200/10-125)
Sec. 10-125.
Assessment level by type of farmland.
Cropland, permanent
pasture and other farmland shall be defined according to U.S. Census Bureau
definitions in use during that assessment year and assessed in the following
way:
(a) Cropland shall be assessed in accordance with the | | equalized assessed value of its soil productivity index as certified by the Department and shall be debased to take into account factors including, but not limited to, slope, drainage, ponding, flooding, and field size and shape.
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(b) Permanent pasture shall be assessed at 1/3 of its
| | debased productivity index equalized assessed value as cropland.
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(c) Other farmland shall be assessed at 1/6 of its
| | debased productivity index equalized assessed value as cropland.
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(d) Wasteland shall be assessed on its contributory
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In no case shall the equalized assessed value of permanent pasture be below
1/3, nor the equalized assessed value of other farmland, except wasteland, be
below 1/6, of the equalized assessed value per acre of cropland of the lowest
productivity index certified under Section 10-115.
(Source: P.A. 86-954; 88-455.)
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35 ILCS 200/10-130
(35 ILCS 200/10-130)
Sec. 10-130.
Farmland valuation; counties of 3,000,000 or more.
In
counties with more than 3,000,000 inhabitants, the equalized assessed value per
acre of farmland shall be the lesser of either 16% of the fair cash value of
the farmland estimated at the price it would bring at a fair, voluntary sale
for use by the buyer as a farm as defined in Section 1-60, or 90% of the
1983 average equalized assessed value per acre certified by the Department.
(Source: P.A. 86-954; 88-455.)
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35 ILCS 200/10-135
(35 ILCS 200/10-135)
Sec. 10-135.
Farmland not subject to equalization.
The assessed valuation of
farmland assessed under Sections 10-110 through 10-130 shall not be subject to
equalization by means of State equalization factors. Equalization factors
applied by a chief county assessment officer or a Board of Review under
Sections 9-205 and 16-60 shall be applied to assessments of farmland only to
achieve assessments as required by Sections 10-110 through 10-130.
(Source: P.A. 92-301, eff. 1-1-02.)
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35 ILCS 200/10-140
(35 ILCS 200/10-140)
Sec. 10-140.
Other improvements.
Improvements other than the dwelling,
appurtenant structures and site, including, but not limited to, roadside stands
and buildings used for storing and protecting farm machinery and equipment, for
housing livestock or poultry, or for storing feed, grain or any substance that
contributes to or is a product of the farm, shall have an equalized assessed
value of 33 1/3% of their value, based upon the current use of those buildings
and their contribution to the productivity of the farm.
(Source: P.A. 86-954; 88-455.)
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35 ILCS 200/10-145
(35 ILCS 200/10-145)
Sec. 10-145.
Farm dwellings.
Each farm dwelling and appurtenant structures
and the tract upon which they are immediately situated shall be assessed by the
local assessing officials at 33 1/3% of fair cash value except that in counties
that classify property for purposes of taxation in accordance with Section 4 of
Article IX of the Constitution they shall be assessed at the percentage of fair
cash value as required by county ordinance. That assessment shall be subject
to equalization by the Department under Sections 17-5 through 17-30.
(Source: P.A. 82-554; 88-455.)
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35 ILCS 200/10-147
(35 ILCS 200/10-147)
Sec. 10-147.
Former farm; open space.
Beginning with the 1992 assessment
year, the equalized assessed value of any tract of real property that has not
been used as a farm for 20 or more consecutive years shall not be determined
under Sections 10-110 through 10-140. If no other use is established, the tract
shall be considered to be used for open space purposes and its valuation shall
be determined under Sections 10-155 through 10-165.
(Source: P.A. 87-1270; 88-455.)
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35 ILCS 200/10-150
(35 ILCS 200/10-150)
Sec. 10-150.
Property under forestry management plan.
In counties with less
than 3,000,000 inhabitants, any land being managed under a forestry management
plan accepted by the Department of Natural Resources under
the Illinois Forestry
Development Act shall be considered as "other farmland" and shall be valued at
1/6 of its productivity index equalized assessed value as cropland. In
counties with more than 3,000,000 inhabitants, any land totalling 15 acres or
less for which an approved forestry management plan was in effect on or before
December 31, 1985, shall be considered "other farmland". The Department of
Natural Resources shall inform the Department and each
chief county assessment officer of each parcel of land covered by an approved
forestry management plan.
(Source: P.A. 88-455; 89-445, eff. 2-7-96.)
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35 ILCS 200/10-152
(35 ILCS 200/10-152)
(Section scheduled to be repealed on December 31, 2026)
Sec. 10-152. Vegetative filter strip assessment.
(a) In counties with less than 3,000,000 inhabitants, any land
(i) that is
located
between a farm field and an area to be protected, including but not limited to
surface water, a stream, a river, or a sinkhole and
(ii) that meets the requirements of
subsection (b) of this Section shall be considered a "vegetative filter strip"
and valued at 1/6th of its productivity index equalized assessed value as
cropland. In counties with 3,000,000 or more inhabitants, the
land shall be valued at the lesser of either (i) 16% of the fair cash value of
the
farmland estimated at the price it would bring at a fair, voluntary sale for
use by the buyer as a farm as defined in Section 1-60 or (ii) 90% of the 1983
average equalized assessed value per acre certified by the Department of
Revenue.
(b) Vegetative filter strips shall meet the standards and specifications
set forth in the Natural Resources Conservation Service Technical Guide and
shall contain
vegetation that (i) has a dense top growth; (ii) forms a uniform ground cover;
(iii) has a heavy fibrous root system; and (iv) tolerates pesticides used in
the
farm field.
(c) The county's soil and water conservation district
shall assist the taxpayer in completing
a uniform
certified document as prescribed by the Department of Revenue in cooperation
with the Association of Illinois Soil and Water Conservation Districts
that certifies (i)
that the property meets the requirements established under this Section for
vegetative filter strips and (ii) the acreage or square footage of property
that
qualifies for assessment as a vegetative filter strip.
The document shall be filed by the applicant with the Chief County Assessment
Officer. The Chief
County Assessment Officer shall promulgate rules concerning the filing of the
document.
The soil and water conservation district shall create
a conservation plan for the creation of the filter strip.
The plan shall be kept on file in the soil and water
conservation district office. Nothing in this Section shall be construed to
require
any taxpayer to have vegetative filter strips.
(d) A joint report by the
Department of Agriculture and the Department of Natural Resources concerning
the effect and impact of vegetative filter strip assessment shall be submitted
to the General Assembly by March 1, 2006.
(e) This Section is repealed on December 31, 2026.
(Source: P.A. 99-560, eff. 1-1-17; 99-916, eff. 12-30-16.)
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35 ILCS 200/10-153
(35 ILCS 200/10-153)
Sec. 10-153.
Non-clear cut assessment.
Land that (i) is not located in a
unit of local government with a population greater than 500,000, (ii) is
located within 15 yards of waters listed by the Department of Natural Resources
under Section 5 of the Rivers, Lakes, and Streams Act as navigable, and (iii)
has not been clear cut of trees, as defined in Section 29a of the Rivers,
Lakes,
and Streams Act, shall be valued at 1/12th of its productivity index equalized
assessed value as cropland.
(Source: P.A. 91-907, eff. 1-1-01.)
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35 ILCS 200/10-155
(35 ILCS 200/10-155)
Sec. 10-155. Open space land; valuation. In all counties, in
addition to valuation as otherwise permitted by law, land which is used for
open space purposes and has been so used for the 3 years immediately preceding
the year in which the assessment is made, upon application under Section
10-160, shall be valued on the basis of its fair cash value, estimated at the
price it would bring at a fair, voluntary sale for use by the buyer for open
space purposes.
Land is considered used for open space purposes if it is more than 10 acres
in area and:
(a) is actually and exclusively used for maintaining | | or enhancing natural or scenic resources,
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(b) protects air or streams or water supplies,
(c) promotes conservation of soil, wetlands, beaches,
| | or marshes, including ground cover or planted perennial grasses, trees and shrubs and other natural perennial growth, and including any body of water, whether man-made or natural,
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(d) conserves landscaped areas, such as public or
| |
(e) enhances the value to the public of abutting or
| | neighboring parks, forests, wildlife preserves, nature reservations, sanctuaries, or other open spaces, or
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(f) preserves historic sites.
Land is not considered used for open space purposes if it is used primarily
for residential purposes.
If the land is improved with a water-retention dam that is operated primarily for commercial purposes, the water-retention dam is not considered to be used for open space purposes despite the fact that any resulting man-made lake may be considered to be used for open space purposes under this Section.
(Source: P.A. 95-70, eff. 1-1-08.)
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35 ILCS 200/10-160
(35 ILCS 200/10-160)
Sec. 10-160. Open space; application process. In counties with 3,000,000 or more inhabitants, the person liable for taxes
on land used for open space purposes must file a verified application
requesting the additional open space valuation with the chief county assessment
officer by January 31 of each year for which that valuation is desired. For taxable years prior to 2011, in counties with less than 3,000,000 inhabitants, the person liable for taxes
on land used for open space purposes must file a verified application
requesting the additional open space valuation with the chief county assessment
officer by January 31 of each year for which that valuation is desired. For taxable year 2011 and thereafter, in counties with less than 3,000,000 inhabitants, the person liable for taxes
on land used for open space purposes must file a verified application
requesting the additional open space valuation with the chief county assessment
officer by June 30 of each year for which that valuation is desired. If the
application is not filed by January 31 or June 30, as applicable, the taxpayer waives the right to claim
that additional valuation for that year. The application shall be in the form
prescribed by the Department and contain information as may reasonably be
required to determine whether the applicant meets the requirements of Section
10-155. If the application shows the applicant is entitled to the valuation,
the chief county assessment officer shall approve it; otherwise, the
application shall be rejected.
When such an application has been filed with and approved by the chief county
assessment officer, he or she shall determine the valuation of the land as
otherwise permitted by law and as required under Section 10-155, and shall list
those valuations separately. The county clerk, in preparing assessment books,
lists and blanks under Section 9-100, shall include therein columns for
indicating the approval of an application and for setting out the two separate
valuations.
(Source: P.A. 97-296, eff. 8-11-11.)
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35 ILCS 200/10-165
(35 ILCS 200/10-165)
Sec. 10-165.
Land no longer used for open space.
When any portion of
the land described in any application filed under Section 10-160 is no longer
used for open space purposes, the person liable for taxes on that land must
notify the chief county assessment officer, in writing.
The person shall pay to the county treasurer, by the following September 1,
the difference between the taxes paid in the 3 preceding years as based on a
valuation under Section 10-155 and what the taxes for those years would have
been when based on the valuation as otherwise permitted by law, together with
5% interest. If this difference is not paid by the following September 1, the
amount of that difference shall be considered as delinquent taxes.
(Source: P.A. 80-1364; 88-455.)
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35 ILCS 200/10-166
(35 ILCS 200/10-166)
Sec. 10-166.
Registered land or land encumbered by conservation rights;
valuation. Except in counties with more than 200,000 inhabitants that classify
property for the purpose of taxation, to the extent any portion of any lot,
parcel, or tract of land is (i) registered in perpetuity under Section 16 of
the Illinois Natural Areas Preservation Act, or (ii) encumbered in perpetuity
by a conservation right, as defined in the Real Property Conservation Rights
Act, if the conservation right has been conveyed and accepted in accordance
with Section 2 of the Real Property Conservation Rights Act, recorded under
Section 5 of that Act, and yields a public benefit as defined in Section 10-167
of this Act, upon application under Section 10-168, the portion of the lot,
parcel, or tract of land registered or encumbered shall be valued at 8-1/3% of
its fair market value estimated as if it were not registered or encumbered; and
any improvement, dwelling, or other appurtenant structure present on any
registered or encumbered portion of land shall be valued at 33-1/3% of its fair
market value. Beginning with the 1995 tax year in counties with more than
200,000 inhabitants that classify property for the purpose of taxation, to the
extent any portion of a lot, parcel, or tract of land is (i) registered in
perpetuity under Section 16 of the Illinois Natural Areas Preservation Act or
(ii) encumbered in perpetuity by a conservation right, as defined in the Real
Property Conservation Rights Act, if the conservation right has been conveyed
and accepted in accordance with Section 2 of the Real Property Conservation
Rights Act, recorded under Section 5 of that Act, and yields a public benefit
as defined in Section 10-167 of this Code, upon application under Section
10-168, the portion of the lot, parcel, or tract of land registered or
encumbered shall be valued at 25% of that percentage of its fair market value
established under this Code, by an ordinance adopted under Section 4 of Article
IX of the Illinois Constitution, or both, as the case may be; and any
improvement, dwelling, or other appurtenant structure present on any registered
or encumbered portion of the land shall be valued at that percentage of fair
market value established under this Code, by an ordinance adopted under Section
4 of Article IX of the Illinois Constitution, or both, as the case may be.
To qualify for valuation under this Section, the
registration agreement or conservation right establishing an encumbrance shall
prohibit the construction of any other structure on the registered or
encumbered land except replacement structures, no larger than the previous
structures which are replaced, that do not interfere with or destroy the
registration or conservation right.
The valuation provided for in this Section shall not apply to any land that
has been valued as open space land under Section 10-155.
(Source: P.A. 88-657, eff. 1-1-95.)
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35 ILCS 200/10-167
(35 ILCS 200/10-167)
Sec. 10-167.
Definition of public benefit; certification.
(a) A conservation right on land shall be considered to provide a
demonstrated public benefit if the Department of Natural Resources certifies
that it protects in perpetuity at least one of the
following:
(1) Land providing a regular opportunity for public | | access to outdoor recreation or outdoor education.
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(2) Land preserving habitat for State or federal
| | endangered or threatened species or federal candidate species as defined in the Code of Federal Regulations (50 CFR 424.02).
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(3) Land identified in the Illinois Natural Areas
| |
(4) Land determined to be eligible for registration
| | under Section 16 of the Illinois Natural Areas Preservation Act.
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(5) Land contributing to the ecological viability of
| | a park, conservation area, nature preserve, or other high quality native terrestrial or aquatic area that is publicly owned or otherwise protected.
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(6) Land included in, or consistent with a federal,
| | State, regional, or local government policy or plan for the conservation of wildlife habitat or open space, for the restoration or protection of lakes and streams, or for the protection of scenic areas.
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(b) The person liable for taxes on the land shall submit an application to
the Department of Natural Resources requesting certification that the land
meets one of the criteria established in subsection (a). The application shall
be in a form furnished by the Department of Natural Resources. Within 30 days
of receipt of a complete and correct application for certification, the
Department of Natural Resources shall determine whether the land encumbered by
a conservation right provides a demonstrated public benefit and shall inform
the applicant in writing of the decision.
(Source: P.A. 91-357, eff. 7-29-99.)
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35 ILCS 200/10-168
(35 ILCS 200/10-168)
Sec. 10-168.
Valuation of registered land or land encumbered by
conservation rights; application process.
(a) The person liable for taxes on land eligible for assessment under
Section 10-166 must file a verified application requesting the
registered land or conservation rights valuation with the chief county
assessment officer by January 31 of the first year that the valuation is
desired. If the application is not filed by January 31, the taxpayer waives
the right to claim that valuation for that year. The application
shall be in the form prescribed by the Department and shall contain information
as may reasonably be required to determine whether the applicant meets the
requirements of Section 10-166. If the application shows the applicant is
entitled to the valuation, the chief county assessment officer shall approve
it and maintain that valuation until notified as provided in Section 10-169.
Otherwise, the application shall be rejected. The application shall be
accompanied by the certification provided for in Section 10-167, if required.
(b) When the application has been filed with and approved by the chief
county assessment officer, he or she shall determine the valuation of the land
as otherwise permitted by law and as required under Section 10-166, and shall
keep a record of that valuation.
(Source: P.A. 88-657, eff. 1-1-95.)
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35 ILCS 200/10-169
(35 ILCS 200/10-169)
Sec. 10-169.
Land no longer registered or encumbered by conservation
rights.
(a) In the event the registration agreement or conservation right by which a
portion of land has been valued under Section 10-166 is released or amended and
for purposes of a conservation right has the effect of substantially
diminishing the public benefit, the person liable for taxes on the land shall
notify the chief county assessment officer in writing by certified mail within
30 days after the release or amendment. The person liable for taxes on the land
that is no longer registered or encumbered by the conservation right shall pay
the county collector, by the following September 1, the difference between the
taxes paid in the 10 preceding years or, in the event the reduced valuation has
been in effect for less than 10 preceding years, the difference between the
taxes for the years the reduced valuation has been in effect
as based on a valuation under Section 10-166 and what
the taxes for those years would have been when based on the valuation as
otherwise permitted by this Code, by ordinance adopted under Section 4 of
Article IX of the Illinois Constitution, or both, as the case may be, together
with 10% interest. If the difference is not paid by the following September 1,
the amount of that difference shall be considered as delinquent taxes. In the
event the person liable for taxes on the land fails to notify the chief county
assessment officer in writing by certified mail within 30 days after the
release or amendment of the conservation rights, the property shall be treated
as omitted property under the provisions of this Code.
(b) Subsection (a) shall not apply if:
(1) the registration agreement or conservation right | | is released, terminated, or extinguished pursuant to an acquisition by eminent domain of the land registered or encumbered by the conservation right, provided that for purposes of a conservation right the compensation for the conservation right is paid to the grantee of the conservation right; or
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(2) the registration agreement or conservation right
| | is released, terminated, or extinguished in an involuntary judicial proceeding, provided that for purposes of a conservation right all of the proceeds from a sale, exchange, or involuntary conversion of the conservation right are paid to the grantee of the conservation right; or
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(3) the conservation right is released, terminated,
| | or extinguished by the grantee of the conservation right without the consent of the owner of the property encumbered by the conservation right, provided that the owner of the encumbered property subsequently conveys or, in good faith and in cooperation with the Department of Natural Resources, attempts to convey a new conservation right that encumbers the same property and qualifies for valuation under Section 10-166 within 12 months of the release, termination, or extinguishment of the prior conservation right.
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(Source: P.A. 88-657, eff. 1-1-95; 89-445, eff. 2-7-96.)
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35 ILCS 200/Art. 10 Div. 7
(35 ILCS 200/Art. 10 Div. 7 heading)
Division 7.
Coal
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35 ILCS 200/10-170
(35 ILCS 200/10-170)
Sec. 10-170.
Valuation of coal.
The equalized assessed value of each tract
of real property constituting coal shall be determined under Sections 10-175
through 10-200.
(Source: P.A. 85-1359; 88-455.)
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35 ILCS 200/10-175
(35 ILCS 200/10-175)
Sec. 10-175.
Undeveloped coal.
All undeveloped coal in property on which
there has been no mining during the year immediately preceding the assessment
date shall for the purposes of this Code have an undeveloped coal reserve
economic value of no more than $75 per acre. There shall be no per acre
undeveloped coal reserve economic value for persons not in the business of
mining who have not severed the coal from the land by deed or lease.
(Source: P.A. 85-1359; 88-455.)
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35 ILCS 200/10-180
(35 ILCS 200/10-180)
Sec. 10-180.
Developed coal.
Developed coal shall be assessed at 33 1/3% of
the developed coal reserve economic value determined as follows:
Developed Coal Reserve Economic Value equals the present value of the
anticipated net income from the property during the life used to determine
the developed coal.
(a) The interest rate to be used for determining present value shall be
the arithmetic average prime interest rate quoted by the 4 largest United
States banks as measured by total assets located within the Chicago
metropolitan statistical area as defined by the United States Department of
Commerce as of the current assessment date and the 2 preceding assessment
dates, plus 3%.
(b) Net income means 4% of the average spot market price for
Illinois coal as published in a recognized publication prescribed by the
Department, as of the current assessment date and the 2 preceding assessment
dates, multiplied by the number of recoverable tons per acre.
(c) Recoverable coal tons per acre equals 1,742 tons per foot acre
multiplied by seam thickness, and then multiplied by the recovery ratio.
(d) Coal seam thickness means the average thickness of the coal seam or
seams where coal is initially extracted.
(e) Recovery ratio means the lesser of 80% for coal extracted
by surface mining methods and 50% for coal extracted by
underground mining methods or the actual historical recovery ratio for the
mining operation.
(f) The total assessed value of developed coal shall be attributed
equally to the coal acreage that is anticipated to be mined.
(g) Change in the per acre assessed value of coal shall not
exceed 10% in any one year except when a change of acreage classification
occurs.
(Source: P.A. 85-1359; 88-455.)
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35 ILCS 200/10-185
(35 ILCS 200/10-185)
Sec. 10-185.
Prorated assessment.
When initial mining commences after the
assessment date, or when all mining ceases prior to the end of a calendar year,
the coal as assessed pursuant to Section 10-180 shall be assessed on a
proportionate basis in accordance with Section 9-180. For purposes of this
Section any permitted acreage that is to be mined during the current year which
is not included in the anticipated 5 year mine acreage due to a change in the
mining plan shall not be subject to assessment on a proportionate basis in
accordance with Section 9-180.
(Source: P.A. 85-1359; 88-455.)
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35 ILCS 200/10-190
(35 ILCS 200/10-190)
Sec. 10-190.
Cessation of mining.
When mining has taken place during the
year immediately preceding the assessment date, but has completely ceased as of
the assessment date, all remaining unmined coal shall be valued pursuant to
Section 10-175.
(Source: P.A. 85-1359; 88-455.)
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35 ILCS 200/10-195
(35 ILCS 200/10-195)
Sec. 10-195.
Incremental assessment.
Coal assessed under Sections 10-180
and 10-185 shall be added to the tax roll in the following increments as
determined by the assessment date:
1993 - 70% of the assessed value 1994 - 80% of the assessed value 1995 - 90% of the assessed value 1996 and thereafter - 100% of the assessed value
Coal assessments, including assessments based on the value of coal,
that were in effect January 1, 1986 shall be reduced to the undeveloped
coal reserve economic assessed value per acre under Section 10-175 in
annual increments as follows:
1993 - 30% of the 1986 unequalized assessed value 1994 - 20% of the 1986 unequalized assessed value 1995 - 10% of the 1986 unequalized assessed value
1996 and thereafter - the undeveloped coal reserve | |
(Source: P.A. 85-1359; 88-455.)
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35 ILCS 200/10-200
(35 ILCS 200/10-200)
Sec. 10-200.
Coal not subject to State equalization.
Except as provided in
this Section, the assessed valuation of coal assessed under Sections 10-170
through 10-195 shall not be subject to equalization by means of State
equalization factors or State multipliers. Equalization factors applied by a
chief county assessment officer or a Board of Review pursuant to Sections 9-205
and 16-65 shall be applied to assessments of coal only to achieve assessments
as required by Sections 10-170 through 10-195.
(Source: P.A. 85-1359; 88-455.)
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35 ILCS 200/Art. 10 Div. 8
(35 ILCS 200/Art. 10 Div. 8 heading)
Division 8.
Sports stadiums
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35 ILCS 200/10-205
(35 ILCS 200/10-205)
Sec. 10-205.
Sports stadium property.
For purposes of the property tax laws
of this State, qualified property in municipalities with more than 2,000,000
inhabitants shall be classified and valued as set forth in Sections 10-210
through 10-220 during the period beginning July 1, 1989, and ending with the
year 22 years after the base year.
(Source: P.A. 86-110; 88-455.)
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35 ILCS 200/10-210
(35 ILCS 200/10-210)
Sec. 10-210.
Definitions.
For purposes of Sections 10-205, 10-215, and
10-220:
(a) "Base year" means the first tax year after the tax year in
which construction of the new stadium is completed.
(b) "Tax year" means the calendar year for which assessed value
is determined as of January 1 of that year.
(c) "Base period" means the calendar year immediately preceding
the tax year.
(d) "Interest" for the base period means the annual interest that would
accrue on a principal amount equal to 100% of all costs (including
construction period interest actually incurred) incurred with respect to
the acquisition, construction or improvement of property described in
subsection (a) of Section 10-215 through the end of the base period, if the
interest rate were equal to the average, compounded quarterly, of the
corporate base rate reported as in effect on the first business day of each
month of the base period by the largest bank (measured by assets) with its
head office located in Chicago, Illinois.
(e) "Income taxes" for the base period shall mean federal and State
income taxes computed by multiplying the taxable income from the property
by the lower of (1) the highest tax rates applicable to individuals or (2)
the highest tax rates applicable to corporations.
(Source: P.A. 86-110; 88-455 .)
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35 ILCS 200/10-215
(35 ILCS 200/10-215)
Sec. 10-215.
Qualified property.
Qualified property means:
(a) a new stadium having a seating capacity in excess of 18,000 and less
than 28,000 which is constructed primarily for the purpose of holding
professional sports and amusement events and construction of which is
commenced after July 1, 1989, or any parking lot or parking garage for
participants, spectators or staff which is acquired, constructed or
improved at any time primarily for use in connection with the stadium, or any
property on which the stadium, lot or garage is located;
(b) property that would qualify as property described in subsection (a) of
this Section, except that construction of the new stadium is not completed by
the first day of the tax year; or
(c) any parking lot or parking garage that is located within 3,000 feet of
property described in subsection (a) of this Section, that is used primarily in
connection with any existing stadium or with property described in subsection
(a) of this Section, and that was employed for those uses prior to July 1,
1989, or any property on which the lot or garage is located.
(Source: P.A. 86-110; 88-455 .)
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35 ILCS 200/10-220
(35 ILCS 200/10-220)
Sec. 10-220.
Valuation.
(a) For the base year and subsequent tax years, property described in
subsection (a) of Section 10-215 shall be classified so that it is valued in
relation to 20% of the property's fair cash value. The fair cash value of the
property shall be equal to 4 times the annual net income (revenues net of all
expenses, including interest, income taxes, and all property maintenance or
replacement expenditures whether or not capital in nature, but not including
depreciation) actually earned by its owners from the property during the base
period.
(b) For any tax year prior to the base year, property described in
subsections (b) and (c) of Section 10-215 shall be classified and valued so
that the fair cash value of the property does not exceed the fair cash
value of the property for the 1989 tax year, as adjusted by the percentage
increase in valuation of all property in the municipality between 1989 and
the tax year.
(c) The fair cash value of property described in Section 10-215 shall be
determined as specified in this Section and without taking into account (1)
the planned or actual construction and improvement of property described in
subsection (a) of Section 10-215, or (2) any acquisition, replacement or
resale values or alternative uses assumed or imputed in contemplation or in
consequence of such planned or actual construction and improvement.
(d) Notwithstanding any other provision of this Section, including
subsection (c), the aggregate of all property taxes payable on the
property described in Section 10-215 shall not be less than:
(1) for any tax year prior to the base year, the | | aggregate property taxes payable on such property for the 1988 tax year;
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(2) for the base year, $600,000;
(3) for the first tax year following the base year,
| |
(4) for the second tax year following the base year,
| |
(5) for the third tax year following the base year
| | and for each tax year thereafter, $1,000,000.
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(Source: P.A. 86-110; 88-455.)
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35 ILCS 200/10-223
(35 ILCS 200/10-223)
Sec. 10-223.
Former farm; open space.
Beginning with the 1992 assessment
year, the equalized assessed value of any tract of real property that has not
been used as a farm for 20 or more consecutive years shall not be determined
under Sections 10-110 through 10-140. If no other use is established, the tract
shall be considered to be used for open space purposes and its valuation shall
be determined under Sections 10-155 through 10-165.
(Source: P.A. 87-1270; incorporates 88-45; 88-670, eff. 12-2-94.)
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35 ILCS 200/Art. 10 Div. 9
(35 ILCS 200/Art. 10 Div. 9 heading)
Division 9.
Nurseries
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35 ILCS 200/10-225
(35 ILCS 200/10-225)
Sec. 10-225.
Stock of nurseries.
The stock of nurseries,
when growing, shall be assessed as property and when severed shall be
considered merchandise.
(Source: Laws 1941, vol. 1, p. 1062; P.A. 88-455.)
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35 ILCS 200/Art. 10 Div. 10
(35 ILCS 200/Art. 10 Div. 10 heading)
Division 10.
Electric Power Generating Stations
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35 ILCS 200/10-230
(35 ILCS 200/10-230)
Sec. 10-230.
Creation of task force; 1997 through 1999 property assessments
of certain utility property.
(a) This Section establishes an Electric Utility Property Assessment
Task Force to advise the General Assembly with respect to the possible impact
of the Electric Service Customer Choice and Rate Relief Law of 1997 on the
valuation of the real property component of electric generating stations owned
by
electric utilities and, therefore, on the taxing districts in this State in
which electric generating stations are located.
(b) There shall be established and appointed in accordance with this Section
an Electric Utility Property Assessment Task Force. Such Task Force shall
be chaired by the President of the Taxpayers' Federation of Illinois, who shall
be a non-voting member of the Task Force. The Task Force shall be composed of
10 voting members, 6 of whom shall be representatives of taxing districts in
which electric generating stations are located and 4 of whom shall be
representatives
of
electric utilities in this State, at least one of
whom shall be from an electric utility serving over 1,000,000 retail customers
in this State and at least one of whom shall be from an electric utility
serving over 500,000 but less than 1,000,000 retail customers in this State.
(c) The voting members of this Task Force shall be appointed
as follows: (i) 3 of the voting members, one of whom shall be
from an electric utility, shall be appointed by
the President of the Senate; (ii)
3 of the voting members, one of whom shall be from an
electric utility, shall be appointed
by the Speaker of the House of Representatives; (iii) 2 of the voting members,
one of whom
shall be from an electric utility, shall be
appointed by the Minority Leader of the Senate; and (iv) 2 of
the voting members, one of whom shall be from an electric utility,
shall be appointed by the Minority Leader of the House of Representatives.
Such appointments shall be made within 30 days after the effective date of this
amendatory Act of 1997. Members of the Task Force shall receive no
compensation for their services but shall be entitled to reimbursement of
reasonable expenses incurred while performing their duties.
(d) The Task Force shall submit a report to the General Assembly by January
1, 1999 which shall: (i) analyze whether, and to what extent, taxing districts
throughout this State will experience significant sustained erosions of their
property tax bases and property tax revenues as a result of the restructuring
of the electric industry in this State; and (ii) make recommendations for
legislative changes to address any such impacts.
(e) Beginning with the 1997 assessment year through the assessment
year of 1999,
the fair cash value of any electric power generating plant owned as of November
1, 1997, by an electric utility, as that term is defined in Section 16-102 of
the Public Utilities Act, shall be determined using original cost less
depreciation of the electric power generating plant. When determining
original cost less depreciation, including the original cost less
depreciation of all new construction, the rate or rates of depreciation
applied shall be the same as the rate or rates in effect November
1, 1997, under the Public Utilities Act and the rules and orders of the
Illinois Commerce Commission, irrespective of any change in ownership of the
property occurring after the effective date of the provisions of the Electric
Service Customer Choice and Rate Relief Law of 1997. Nothing in this
subsection shall be construed to affect the classification of property as real
or personal. Determinations of original cost less depreciation for purposes of
this subsection shall be made without regard for the use of any accelerated
cost recovery method including accelerated depreciation, accelerated
amortization or other capital recovery methods, or reductions to original cost
of an electric power generating plant made as a result of the provisions of
Senate
Amendment No. 2 to House Bill
362, enacted by the 90th General Assembly.
(Source: P.A. 90-562, eff. 12-16-97.)
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35 ILCS 200/Art. 10 Div. 11
(35 ILCS 200/Art. 10 Div. 11 heading)
Division 11.
Low-income housing
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35 ILCS 200/10-235
(35 ILCS 200/10-235)
Sec. 10-235. Low-income housing project valuation policy;
intent. It is the policy of this State that low-income housing projects
developed under Section 515 of the federal Housing Act or that qualify for the low-income housing tax credit under Section 42 of the
Internal Revenue Code shall be valued at 33 and
one-third percent of the fair market value of their economic productivity
to the owners of the projects to help insure that their valuation for
property taxation does not result in taxes so high that rent levels
must be raised to cover this project expense, which can cause excess
vacancies, project loan defaults, and eventual loss of rental housing
facilities for those most in need of them, low-income families and the
elderly. It is the intent of this State that the valuation required by
this Division is the closest representation of cash value required by law
and is the method established as proper and fair.
(Source: P.A. 92-16, eff. 6-28-01; 93-533, eff. 1-1-04; 93-755, eff. 7-16-04.)
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35 ILCS 200/10-240
(35 ILCS 200/10-240)
Sec. 10-240.
Definition of Section 515 low-income housing projects.
"Section 515 low-income housing projects" mean rental apartment facilities
(i) developed and managed under a United States Department of Agriculture
Rural Rental Housing Program designed to provide affordable housing to low
to moderate income families and seniors in rural communities with
populations under 20,000, (ii) that receive a subsidy in the form of a 1%
loan interest rate and a 50-year amortization of the mortgage, (iii) that
would not have been built without a Section 515 interest credit subsidy, and
(iv) where the owners of the projects are limited to an annual profit of an
8% return on a 5% equity investment, which may result in a modest cash flow
to owners of the projects unless actual expenses, including property taxes,
exceed budget projections, in which case no profit may be realized.
(Source: P.A. 91-651, eff. 1-1-00; 92-16, eff. 6-28-01.)
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35 ILCS 200/10-245
(35 ILCS 200/10-245)
Sec. 10-245. Method of valuation of low-income housing projects. Notwithstanding Section 1-55 and except in counties with a population of more
than 200,000 that classify property for the purposes of taxation, to determine
33 and one-third percent of the fair cash value of any low-income housing
project developed under the Section 515 program or that qualifies for the low-income housing tax credit under Section 42
of the Internal Revenue Code, in assessing the project, local assessment
officers must consider the actual or probable net operating income attributable
to the property, using a vacancy rate of not more than 5%, capitalized at normal
market rates. The interest rate to be used in developing the normal market
value capitalization rate shall be one that reflects the prevailing cost of
cash for other types of commercial real estate in the geographic market in
which the low-income housing project is located.
(Source: P.A. 93-533, eff. 1-1-04; 93-755, eff. 7-16-04; 94-1086, eff. 1-19-07.)
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35 ILCS 200/10-250
(35 ILCS 200/10-250)
Sec. 10-250. Certification procedure and effective date of
implementation.
(a) After (i) an application for a Section 515 low-income housing project
certificate is filed with the State Director of
the United States Department of Agriculture Rural Development Office in a
manner and form prescribed in
regulations issued by the office and (ii) the certificate is issued certifying
that the housing is a Section 515 low-income housing project as defined in
Section 2 of this Act, the certificate must be presented to the appropriate
local assessment officer to receive the property assessment valuation under
this Division. The local assessment officer must assess the property according
to this Act.
Beginning on January 1, 2000, all certified
Section 515 low-income housing
projects shall be assessed in accordance with Section 10-245.
(b) Beginning with taxable year 2004, all low-income housing projects
that qualify for the low-income housing tax credit under Section 42 of the
Internal Revenue Code
shall be
assessed in accordance with Section 10-245 if the owner or owners of the
low-income
housing project certify to the appropriate local assessment officer that the
owner or owners qualify for the low-income housing tax credit under Section 42 of the
Internal Revenue Code for the property.
(Source: P.A. 93-533, eff. 1-1-04; 93-755, eff. 7-16-04.)
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35 ILCS 200/10-255
(35 ILCS 200/10-255)
Sec. 10-255.
Rules.
The Department of Revenue may adopt rules to implement
and administer this Division.
(Source: P.A. 91-651, eff. 1-1-00.)
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35 ILCS 200/10-260
(35 ILCS 200/10-260)
Sec. 10-260. Low-income housing. In determining the fair
cash value of property receiving benefits from the Low-Income Housing Tax
Credit authorized by Section 42 of the Internal Revenue Code, 26 U.S.C. 42,
emphasis shall be given to the income approach.
In counties with more than 3,000,000 inhabitants, during a general reassessment year in accordance with Section 9-220 or at such other time that a property is reassessed, to determine the fair cash value of any low-income housing project that qualifies for the Low-Income Housing Tax Credit under Section 42 of the Internal Revenue Code: (i) in assessing any building with 7 or more units, the assessment officer must consider the actual or projected net operating income attributable to the property, capitalized at rates for similarly encumbered Section 42 properties; and (ii) in assessing any building with 6 units or less, the assessment officer, prior to finalizing and certifying assessments to the Board of Review, shall reassess the building considering the actual or projected net operating income attributable to the property, capitalized at rates for similarly encumbered Section 42 properties. The capitalization rate for items (i) and (ii) shall be one that reflects the prevailing cost of capital for other types of similarly encumbered Section 42 properties in the geographic market in which the low-income housing project is located. All low-income housing projects that seek to be assessed in accordance with the provisions of this Section shall certify to the appropriate local assessment officer that the owner or owners qualify for the Low-Income Housing Tax Credit under Section 42 of the Internal Revenue Code for the property, in a form prescribed by that assessment officer. (Source: P.A. 102-175, eff. 7-29-21.)
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35 ILCS 200/Art. 10 Div. 12
(35 ILCS 200/Art. 10 Div. 12 heading)
Division 12.
Veterans organization property
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35 ILCS 200/10-300
(35 ILCS 200/10-300)
Sec. 10-300. Veterans organization assessment freeze.
(a) For the taxable year 2000 and thereafter, the assessed value of real
property owned and used by a veterans organization chartered under federal law,
on which is located the principal building for the post, camp, or chapter, and, for taxable years 2004 and thereafter, the assessed value of real property owned by such an organization and used by the organization's members and guests for parking at the principal building for the post, camp, or chapter, must
be frozen by the chief county assessment officer at (i) 15%
of the 1999 assessed value of the property for property that qualifies for the
assessment freeze in taxable year 2000 or (ii) 15% of the assessed value of the
property for the taxable year that the property first qualifies for the
assessment freeze after taxable year 2000. If, in any year, improvements or
additions are made to the property that would increase the assessed value of
the property were it not for this Section, then 15% of the assessed value of
such improvements shall be added to the assessment of the property for that
year and all subsequent years the property is eligible for the freeze.
(b) The veterans organization must annually submit an application to the
chief county assessment officer on or before (i) January 31 of the assessment
year in counties with a population of 3,000,000 or more and (ii) December 31 of
the assessment year in all other counties. The initial application must
contain the information required by the Department of Revenue, including (i)
a copy of the organization's congressional charter, (ii) the location or
description of the property on which is located the principal building for
the post, camp, or chapter, (iii) a written instrument evidencing that the
organization is the record owner or has a legal or equitable interest in the
property, (iv) an affidavit that the organization is liable for paying the real
property taxes on the property, and (v) the signature of the organization's
chief presiding officer. Subsequent applications shall include any changes in
the initial application and shall be signed by the organization's chief
presiding officer. All applications shall be notarized.
(c) This Section shall not apply to parcels exempt under Section 15-145.
(Source: P.A. 92-16, eff. 6-28-01; 93-753, eff. 7-16-04.)
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35 ILCS 200/Art. 10 Div. 13
(35 ILCS 200/Art. 10 Div. 13 heading)
Division 13.
Fraternal organization property
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35 ILCS 200/10-350
(35 ILCS 200/10-350)
Sec. 10-350.
Fraternal organization assessment freeze.
(a) For the taxable year 2001 and thereafter, the assessed value of real
property owned and used by a fraternal organization chartered by the State of
Illinois prior to 1900, or its subordinate organization or entity, (i) that
prohibits gambling and the use of alcohol on the property, (ii) that
is an exempt entity under Section 501(c)(10) of the Internal Revenue Code, and
(iii) whose members provide, directly or indirectly, financial support for
charitable works, which may include medical care, drug rehabilitation, or
education, shall be established by the chief county assessment officer as
follows:
(1) if the property meets the qualifications set | | forth in this Section on January 1, 2001 and on January 1 of each subsequent assessment year, for assessment year 2001 and each subsequent assessment year, the final assessed value of the property shall be 15% of the final assessed value of the property for the assessment year 2000; or
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(2) if the property first meets the qualifications
| | set forth in this Section on January 1 of any assessment year after assessment year 2001 and on January 1 of each subsequent assessment year, for that first assessment year and each subsequent assessment year, the final assessed value shall be 15% of the final assessed value of the property for the assessment year in which the property first meets the qualifications set forth in this Section.
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If, in any year, additions or improvements are made to property subject to
assessment under this Section and the additions or improvements would increase
the assessed value of the property, then 15% of the final assessed value of the
additions or improvements shall be added to the final assessed value of the
property for the year in which the additions or improvements are completed and
for all subsequent years that the property is eligible for assessment under
this Section.
(b) For purposes of this Section, "final assessed value" means the assessed
value after final board of review action.
(c) Fraternal organizations whose property is assessed under this Section
must annually submit an application to the chief county assessment officer on
or before (i) January 31 of the assessment year in counties with a population
of 3,000,000 or more and (ii) December 31 of the assessment year in all other
counties. The initial application must contain the information required by the
Department of Revenue, which shall prepare the form, including:
(1) a copy of the organization's charter from the
| | State of Illinois, if applicable;
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(2) the location or legal description of the property
| | on which is located the principal building for the organization, including the PIN number, if available;
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(3) a written instrument evidencing that the
| | organization is the record owner or has a legal or equitable interest in the property;
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(4) an affidavit that the organization is liable for
| | paying the real property taxes on the property; and
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(5) the signature of the organization's chief
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Subsequent applications shall include any changes in the initial application
and shall affirm the ownership, use, and liability for taxes for the year in
which it is submitted. All applications shall be notarized.
(d) This Section does not apply to parcels exempt from property taxes under
this Code.
(Source: P.A. 91-834, eff. 1-1-01.)
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35 ILCS 200/10-355
(35 ILCS 200/10-355)
Sec. 10-355.
Fraternal organization assessment freeze.
(a) For the taxable year 2002 and thereafter, the assessed value of real
property owned and used by a fraternal
organization that on December 31, 1926 had its national headquarters in
Illinois or that
was chartered in Illinois in February 1898, or its subordinate
organization or entity, that is exempt under Section 501(c)(8) of
the Internal Revenue Code and
whose members provide, directly or indirectly, financial support for
charitable works, which may include medical care, drug rehabilitation, or
education, shall be established by the chief county assessment officer as
follows:
(1) if the property meets the qualifications set | | forth in this Section on January 1, 2002 and on January 1 of each subsequent assessment year, for assessment year 2002 and each subsequent assessment year, the final assessed value of the property shall be 15% of the final assessed value of the property for the assessment year 2001; or
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(2) if the property first meets the qualifications
| | set forth in this Section on January 1 of any assessment year after assessment year 2002 and on January 1 of each subsequent assessment year, for that first assessment year and each subsequent assessment year, the final assessed value shall be 15% of the final assessed value of the property for the assessment year in which the property first meets the qualifications set forth in this Section.
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If, in any year, additions or improvements are made to property subject to
assessment under this Section and the additions or improvements would increase
the assessed value of the property, then 15% of the final assessed value of the
additions or improvements shall be added to the final assessed value of the
property for the year in which the additions or improvements are completed and
for all subsequent years that the property is eligible for assessment under
this Section.
(b) For purposes of this Section, "final assessed value" means the assessed
value after final board of review action.
(c) Fraternal organizations whose property is assessed under this Section
must annually submit an application to the chief county assessment officer on
or before (i) January 31 of the assessment year in counties with a population
of 3,000,000 or more and (ii) December 31 of the assessment year in all other
counties. The initial application must contain the information required by the
Department of Revenue, which shall prepare the form, including:
(1) a copy of the organization's charter from the
| | State of Illinois, if applicable;
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(2) the location or legal description of the property
| | on which is located the principal building for the organization, including the PIN number, if available;
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(3) a written instrument evidencing that the
| | organization is the record owner or has a legal or equitable interest in the property;
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(4) an affidavit that the organization is liable for
| | paying the real property taxes on the property; and
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(5) the signature of the organization's chief
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Subsequent applications shall include any changes in the initial application
and shall affirm the ownership, use, and liability for taxes for the year in
which it is submitted. All applications shall be notarized.
(d) This Section does not apply to parcels exempt from property taxes under
this Code.
(Source: P.A. 92-388, eff. 1-1-02; 92-859, eff. 1-3-03.)
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35 ILCS 200/10-360
(35 ILCS 200/10-360)
Sec. 10-360.
Fraternal organization assessment freeze.
(a) For the taxable year 2003 and thereafter, the assessed value of real
property owned and used by a fraternal organization or its affiliated Illinois
not for profit corporation chartered prior to 1920 that is an exempt entity
under Section 501(c)(2), 501(c)(8) or 501(c)(10) of the
Internal Revenue Code and
whose members provide, directly or indirectly, financial support for
charitable works, which may include medical care, drug rehabilitation, or
education, shall be established by the chief county assessment officer as
follows:
(1) if the property meets the qualifications set | | forth in this Section on January 1, 2003 and on January 1 of each subsequent assessment year, for assessment year 2003 and each subsequent assessment year, the final assessed value of the property shall be 15% of the final assessed value of the property for the assessment year 2002; or
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(2) if the property first meets the qualifications
| | set forth in this Section on January 1 of any assessment year after assessment year 2003 and on January 1 of each subsequent assessment year, for that first assessment year and each subsequent assessment year, the final assessed value shall be 15% of the final assessed value of the property for the assessment year in which the property first meets the qualifications set forth in this Section.
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If, in any year, additions or improvements are made to property subject to
assessment under this Section and the additions or improvements would increase
the assessed value of the property, then 15% of the final assessed value of the
additions or improvements shall be added to the final assessed value of the
property for the year in which the additions or improvements are completed and
for all subsequent years that the property is eligible for assessment under
this Section.
(b) For purposes of this Section, "final assessed value" means the assessed
value after final board of review action.
(c) Fraternal organizations or their affiliated not for profit corporations
whose property is assessed under this Section
must annually submit an application to the chief county assessment officer on
or before (i) January 31 of the assessment year in counties with a population
of 3,000,000 or more and (ii) December 31 of the assessment year in all other
counties. The initial application must contain the information required by the
Department of Revenue, which shall prepare the form, including:
(1) the location or legal description of the property
| | on which is located the principal building for the organization, including the PIN number, if available;
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(2) a written instrument evidencing that the
| | organization or not for profit corporation is the record owner or has a legal or equitable interest in the property;
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(3) an affidavit that the organization or not for
| | profit corporation is liable for paying the real property taxes on the property; and
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(4) the signature of the organization's or not for
| | profit corporation's chief presiding officer.
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Subsequent applications shall include any changes in the initial application
and shall affirm the ownership, use, and liability for taxes for the year in
which it is submitted. All applications shall be notarized.
(d) This Section does not apply to parcels exempt from property taxes under
this Code.
(Source: P.A. 92-859, eff. 1-3-03.)
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35 ILCS 200/Art. 10 Div. 14
(35 ILCS 200/Art. 10 Div. 14 heading)
Division 14. Valuation of certain leases of exempt property
(Source: P.A. 94-974, eff. 6-30-06 .) |
35 ILCS 200/10-365 (35 ILCS 200/10-365) Sec. 10-365. U.S. Military Public/Private Residential Developments. Unless otherwise agreed to pursuant to a separate settlement agreement pursuant to Section 10-385 of this Code, PPV Leases must be classified and valued as set forth in Sections 10-370 through 10-380 during the period beginning January 1, 2006 and ending December 31, 2055.
(Source: P.A. 99-738, eff. 8-5-16; 100-456, eff. 8-25-17.) |
35 ILCS 200/10-370 (35 ILCS 200/10-370) Sec. 10-370. Definitions. For the purposes of this Division 14: (a) "PPV Lease" means a leasehold interest in property that is exempt from taxation under Section 15-50 of this Code and that is leased, pursuant to authority set forth in Chapter 10 of the United States Code, to another whose property is not exempt for the purpose of, after January 1, 2006, the design, finance, construction, renovation, management, operation, and maintenance of rental housing units and associated improvements at military training facilities, military bases, and related military support facilities in the State of Illinois. All interests enjoyed pursuant to the authority set forth in Chapter 159 or Chapter 169 of Title 10 of the United States Code are considered leaseholds for the purposes of this Division. The changes to this Section made by this amendatory Act of the 97th General Assembly apply beginning on January 1, 2006. (b) For tax years prior to 2017, for naval training facilities, naval bases, and naval support facilities, "net operating income" means all revenues received minus the lesser of (i) 62% of all revenues or (ii) actual expenses before interest, taxes, depreciation, and amortization. For all other military training facilities, military bases, and related military support facilities, "net operating income" means all revenues received minus the lesser of (i) 42% of all revenues or (ii) actual expenses before interest, taxes, depreciation, and amortization. (b-5) For tax year 2017 and thereafter, for naval training facilities, naval bases, and naval support facilities, "net operating income" means all revenues received minus the actual expenses before interest, taxes, depreciation, and amortization. (c) "Tax load factor" means the level of assessment, as set forth under item (b) of Section 9-145 or under Section 9-150, multiplied by the cumulative tax rate for the current taxable year.
(Source: P.A. 100-456, eff. 8-25-17.) |
35 ILCS 200/10-375 (35 ILCS 200/10-375) Sec. 10-375. Valuation. (a) A PPV Lease must be valued at its fair cash value, as provided under item (b) of Section 9-145 or under Section 9-150. (b) The fair cash value of a PPV Lease must be determined by using an income capitalization approach.
(c) To determine the fair cash value of a PPV Lease, the net operating income is divided by (i) a rate of 12% plus (ii) the actual or most recently ascertainable tax load factor for the subject year. (d) By April 15 of each year, the holder of a PPV Lease must report to the chief county assessment officer in each county in which the leasehold property is located the annual gross income and expenses derived and incurred from the PPV Lease, including the rental of leased property for each military housing facility subject to a PPV Lease.
(Source: P.A. 100-456, eff. 8-25-17.) |
35 ILCS 200/10-380 (35 ILCS 200/10-380) Sec. 10-380. For the taxable years 2006 through 2055, the chief county assessment officer in the county in which property subject to a PPV Lease is located shall apply the provisions of Sections 10-370(b)(i) and 10-375(c)(i) of this Division 14 in assessing and determining the value of any PPV Lease for purposes of the property tax laws of this State. (Source: P.A. 99-738, eff. 8-5-16; 100-456, eff. 8-25-17.) |
35 ILCS 200/10-385 (35 ILCS 200/10-385) Sec. 10-385. PPV leases; tax settlement agreements. A taxable PPV lease under Section 10-375 of this Act that (i) encumbers exempt real property located within a county of less than 600,000 inhabitants and (ii) is related to taxable real property used for military housing purposes may be assessed and valued pursuant to the terms of a real property tax assessment settlement agreement executed between the local county assessment officials and the taxpayer, provided that appeals challenging the valuation and taxation of the PPV lease were pending as of January 1, 2006 or thereafter. Appropriate authorities, including other county and State officials, may be parties to those settlement agreements. Those agreements may provide for the settlement of issues related to the assessed valuation of the PPV lease or the property and may provide for related payments, refunds, claims, and credits against property taxes and liabilities in current and future years. Those agreements may provide for a total assessment or maximum annual tax payment for all contested tax years and future tax years for up to a 20-year term. Those agreements may also provide for annual adjustments to the extent that taxes levied against the PPV lease or property exceed the amounts due, as expressed in the agreement. The adjustments may be made as credits to be applied to current tax bills applicable to the PPV lease, the property, or both. No referendum approval shall be required for such agreements, and they shall not constitute indebtedness of any taxing district for the purposes of any statutory limitation.
(Source: P.A. 99-818, eff. 8-15-16.) |
35 ILCS 200/Art. 10 Div. 15
(35 ILCS 200/Art. 10 Div. 15 heading)
Division 15. Supportive living facilities
(Source: P.A. 94-1086, eff. 1-19-07 .) |
35 ILCS 200/10-390 (35 ILCS 200/10-390)
Sec. 10-390. Valuation of supportive living facilities. (a) Notwithstanding Section 1-55, to determine
the fair cash value of any supportive living facility established under Section 5-5.01a of the Illinois Public Aid Code, in assessing the facility, a local assessment
officer must use the income capitalization approach. For the purposes of this Section, gross potential income must not exceed the maximum individual Supplemental Security Income (SSI) amount, minus a resident's personal allowance as defined at 89 Ill Admin. Code 146.205, multiplied by the number of apartments authorized by the supportive living facility certification. (b) When assessing supportive living facilities, the local assessment
officer may not consider: (1) payments from Medicaid for services | | provided to residents of supportive living facilities when such payments constitute income that is attributable to services and not attributable to the real estate; or
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| (2) payments by a resident of a supportive
| | living facility for services that would be paid by Medicaid if the resident were Medicaid-eligible, when such payments constitute income that is attributable to services and not attributable to real estate.
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(Source: P.A. 102-16, eff. 6-17-21.)
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35 ILCS 200/Art. 10 Div. 16
(35 ILCS 200/Art. 10 Div. 16 heading)
Division 16. Conservation Stewardship Law
(Source: P.A. 95-633, eff. 10-1-07 .) |
35 ILCS 200/10-400 (35 ILCS 200/10-400) Sec. 10-400. Short title; findings and policy. (a) This Division may be cited as the Conservation Stewardship Law.
(b) The General Assembly finds that it is in the best interest of this State to maintain, preserve, conserve, and manage unimproved land to assure the protection of these limited and unique environmental resources for the economic and social well-being of the State and its citizens. The General Assembly further finds that, to maximize voluntary taxpayer participation in conservation programs, conservation should be recognized as a legitimate land use and taxpayers should have a full range of incentive programs from which to choose. Therefore, the General Assembly declares that it is in the public interest to prevent the forced conversion of unimproved land to more intensive uses as a result of economic pressures caused by the property tax system at values incompatible with their preservation and management as unimproved land, and that a program should be designed to permit the continued availability of this land for these purposes. The General Assembly further declares that the following provisions are intended to allow for the conservation, management, and assessment of unimproved land generally suitable for the perpetual growth and preservation of such land in this State.
(Source: P.A. 95-633, eff. 10-1-07.) |
35 ILCS 200/10-405 (35 ILCS 200/10-405) Sec. 10-405. Definitions. As used in this Division: "Unimproved land" means woodlands, prairie, wetlands, or other vacant and undeveloped land that is not used for any residential or commercial purpose that materially disturbs the land. "Conservation management plan" means a plan approved by the Department of Natural Resources that specifies conservation and management practices, including uses that will be conducted to preserve and restore unimproved land. "Managed land" means unimproved land of 5 contiguous acres or more that is subject to a conservation management plan.
(Source: P.A. 95-633, eff. 10-1-07.) |
35 ILCS 200/10-410 (35 ILCS 200/10-410) Sec. 10-410. Conservation management plan; rules. The Department of Natural Resources shall adopt rules specifying the form and content of a conservation management plan sufficient for managed land to be valued under this Division. The rules adopted under this Section must require a description of the managed land and must specify the conservation and management practices that are appropriate to preserve and maintain unimproved land in this State and any other conservation practices.
(Source: P.A. 95-633, eff. 10-1-07.) |
35 ILCS 200/10-415 (35 ILCS 200/10-415) Sec. 10-415. Plan submission and review; approval. (a)
A taxpayer requesting special valuation of unimproved land under this Division must first submit a conservation management plan for that land to the Department of Natural Resources for review. The Department of Natural Resources shall review each submitted plan for compliance with the standards and criteria set forth in its rules. (b) Upon approval, the Department of Natural Resources shall issue to the taxpayer a written declaration that the land is subject to a conservation management plan approved by the Department of Natural Resources. (c) The Department of Natural Resources shall reapprove the plan every 10 years and revise it when necessary or appropriate. (d) If a plan is not approved, then the Department of Natural Resources shall state the reasons for the denial and provide the taxpayer an opportunity to amend the plan to conform to the requirements of this Division. If the application is denied a second time, the taxpayer may appeal the decision to an independent 3-member panel to be established within the Department of Natural Resources.
(e) The submission of an application for a conservation management plan under this Section or of a forestry management plan under Section 10-150 shall be treated as compliance with the requirements of that plan until the Department of Natural Resources can review the application. The Department of Natural Resources shall certify, to the Department, these applications as being approved plans for the purpose of this Division.
(Source: P.A. 95-633, eff. 10-1-07.) |
35 ILCS 200/10-420 (35 ILCS 200/10-420) Sec. 10-420. Special valuation of managed land; exceptions. (a)
In all counties, except for Cook County, beginning with assessments made in 2008 and thereafter, managed land for which an application has been approved under Section 10-415 that contains 5 or more contiguous acres is valued at 5% of its fair cash value. (b) The special valuation under this Section does not apply to (i) any land that has been assessed as farmland under Sections 10-110 through 10-145, (ii) land valued under Section 10-152 or 10-153, (iii) land valued as open space under Section 10-155, (iv) land certified under Section 10-167, or (v) any property dedicated as a nature preserve or a nature preserve buffer under the Illinois Natural Areas Preservation Act and assessed in accordance with subsection (e) of Section 9-145.
(Source: P.A. 95-633, eff. 10-1-07.) |
35 ILCS 200/10-425 (35 ILCS 200/10-425) Sec. 10-425. Certification. (a)
The Department of Natural Resources shall certify to the Department a list of applications approved under Section 10-415. This list must contain the following information for each approved application: (1) the name and address of the taxpayer; (2) the county in which the land is located; (3) the size and each property index number or | | legal description of the land that was approved; and
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| (4) copies of the taxpayer's approved conservation
| | (b) Within 30 days after the receipt of this information, the Department shall notify in writing the chief county assessment officer of each parcel of land covered by an approved conservation management plan and application. The chief county assessment officer shall determine the valuation of the land as otherwise permitted by law and as required under Section 10-420 of this Division, and shall list them separately.
(Source: P.A. 95-633, eff. 10-1-07.)
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35 ILCS 200/10-430 (35 ILCS 200/10-430) Sec. 10-430. Withdrawal from special valuation. (a) If any of the following events occur, then the Department of Natural Resources shall withdraw all or a portion of the land from special valuation: (1) the Department of Natural Resources determines, | | based on field inspections or from any other reasonable evidence, that the land no longer meets the criteria under this Division; or
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| (2) the failure of the taxpayer to respond to a
| | request from the Department of Natural Resources or the chief county assessment officer of each county in which the property is located for data regarding the use of the land or other similar information pertinent to the continued special valuation of the land.
|
| (b) A determination by the Department of Natural Resources to withdraw land from the special valuation under this Act is effective on the following January 1 of the assessment year in which the withdrawal occurred.
(c) The Department of Natural Resources shall notify the chief county assessment officer and the Department in writing of any land withdrawn from special valuation. Upon withdrawal, additional taxes must be calculated as provided in Section 10-445.
(Source: P.A. 95-633, eff. 10-1-07.)
|
35 ILCS 200/10-435 (35 ILCS 200/10-435) Sec. 10-435. Recapture. (a) If, in any taxable year that the taxpayer receives a special valuation under Section 10-470, the taxpayer does not comply with the conservation management plan, then the taxpayer shall, by the following September 1, pay to the county treasurer the difference between: (i) the taxes paid for that year and; (ii) what the taxes for that year would have been based on a valuation otherwise permitted by law. (b) If the amount under subsection (a) is not paid by the following September 1, then that amount is considered to be delinquent property taxes. (c) If a taxpayer who currently owns land in (i) a forestry management plan under Section 10-150 or (ii) land registered or encumbered by conservation rights under Section 10-166 that would qualify for the tax assessment under this Division, then the taxpayer may apply for reassessment under this Division and shall not be penalized for doing so.
(Source: P.A. 95-633, eff. 10-1-07.) |
35 ILCS 200/10-440 (35 ILCS 200/10-440) Sec. 10-440. Sale or transfer of unimproved land. The sale or transfer of unimproved land does not affect the valuation of the land, unless there is a change in the use of the land or the acreage requirement is no longer met. Any tract of land containing less than 5 acres after a sale or transfer may be reclassified by the chief county assessment officer and valued as otherwise permitted by law.
The taxpayer and the Department of Natural Resources may revise a conservation management plan whenever there is a change in the ownership of the affected land.
(Source: P.A. 95-633, eff. 10-1-07.) |
35 ILCS 200/10-445 (35 ILCS 200/10-445) Sec. 10-445. Rules. The Department of Natural Resources shall adopt rules to implement and administer this Act.
(Source: P.A. 95-633, eff. 10-1-07.) |
35 ILCS 200/Art. 10 Div. 17
(35 ILCS 200/Art. 10 Div. 17 heading)
Division 17. Wooded Acreage Assessment Transition Law
(Source: P.A. 95-633, eff. 10-1-07 .) |
35 ILCS 200/10-500 (35 ILCS 200/10-500)
Sec. 10-500. Short title. This Division may be cited as the Wooded Acreage Assessment Transition Law.
(Source: P.A. 95-633, eff. 10-1-07.) |
35 ILCS 200/10-505 (35 ILCS 200/10-505)
Sec. 10-505. Wooded acreage defined. For the purposes of this Division 17, "wooded acreage" means any parcel of unimproved real property that: (1) can be defined as "woodlands" by the United | | States Department of the Interior Bureau of Land Management;
|
| (2) is at least 5 contiguous acres;
(3) does not qualify as cropland, permanent pasture,
| | other farmland, or wasteland under Section 10-125 of this Code;
|
| (4) is not managed under a forestry management plan
| | and considered to be other farmland under Section 10-150 of this Code;
|
| (5) does not qualify for another preferential
| | assessment under this Code; and
|
| (6) is owned by the taxpayer on October 1, 2007.
This amendatory Act of the 100th General Assembly is intended as a clarification and is not a new enactment.
(Source: P.A. 100-379, eff. 8-25-17.)
|
35 ILCS 200/10-510 (35 ILCS 200/10-510) Sec. 10-510. Assessment of wooded acreage.
(a) If wooded acreage was classified as farmland during the 2006 assessment year, then the property shall be assessed by multiplying the current fair cash value of the property by the transition percentage. The chief county assessment officer shall determine the transition percentage for the property by dividing (i) the property's 2006 equalized assessed value as farmland by (ii) the 2006 fair cash value of the property. (b) The wooded acreage shall continue to be assessed under the provisions of this Section through any assessment year in which the property is transferred or no longer qualifies as wooded acreage under Section 10-505, and the property must be assessed as otherwise permitted by law beginning the following assessment year. For purposes of this Section, a transfer between spouses does not disqualify the property from the preferential assessment treatment under this Division for wooded acreage.
(Source: P.A. 100-834, eff. 1-1-19 .) |
35 ILCS 200/10-515 (35 ILCS 200/10-515)
Sec. 10-515. Notice requirement. If the owner of property subject to this Division is a corporation, partnership, limited liability company, trust, or other similar entity, then it shall report to the chief county assessment officer any change in ownership interest or beneficial interest. If, after October 1, 2007, the ownership interests or beneficial interests in such an entity change by more than 50% from those interests as they existed on October 1, 2007, then the property no longer qualifies to receive the preferential assessment treatment of the wooded acreage under this Division, and the property must be assessed as otherwise permitted by law beginning the following assessment year.
(Source: P.A. 95-633, eff. 10-1-07.) |
35 ILCS 200/10-520 (35 ILCS 200/10-520)
Sec. 10-520. Cook County exempt. This Division 17 does not apply to any property located within Cook County.
(Source: P.A. 95-633, eff. 10-1-07.) |
35 ILCS 200/Art. 10 Div. 18
(35 ILCS 200/Art. 10 Div. 18 heading)
Division 18.
Wind energy property assessment
(Source: P.A. 95-644, eff. 10-12-07; 95-876, eff. 8-21-08 .) |
35 ILCS 200/10-600 (35 ILCS 200/10-600) Sec. 10-600. Definitions. For the purposes of this Division 18: "Wind energy device" means any device, with a
nameplate capacity of at least 0.5 megawatts, that is used in the process of converting kinetic energy from the wind to generate electric power for commercial sale. "2007 real property cost basis" excludes personal property but represents both the land and real property improvements of a wind energy device and means $360,000 per megawatt of nameplate capacity. "Trending factor" means a number equal to the consumer price index (U.S. city average all items) published by the Bureau of Labor Statistics for the December immediately preceding the assessment date, divided by the consumer price index (U.S. city average all items) published by the Bureau of Labor Statistics for December 2006. "Trended real property cost basis" means the 2007 real property cost basis multiplied by the trending factor. "Allowance for physical depreciation" means (i) the actual age in years of the wind energy device on the assessment date divided by 25 years multiplied by (ii) the trended real property cost basis. The physical depreciation, however, may not reduce the value of the wind energy device to less than 30% of the trended real property cost basis.
(Source: P.A. 95-644, eff. 10-12-07.) |
35 ILCS 200/10-605 (35 ILCS 200/10-605) Sec. 10-605. Valuation of wind energy devices. Beginning in assessment year 2007, the fair cash value of wind energy devices shall be determined by subtracting the allowance for physical depreciation from the trended real property cost basis. Functional obsolescence and external obsolescence may further reduce the fair cash value of the wind energy device, to the extent they are proved by the taxpayer by clear and convincing evidence.
(Source: P.A. 95-644, eff. 10-12-07.) |
35 ILCS 200/10-610 (35 ILCS 200/10-610) Sec. 10-610. Applicability. (a) The provisions of this Division apply for assessment years 2007 through 2035. (b) The provisions of this Division do not apply to wind energy devices that are owned by any person or entity that is otherwise exempt from taxation under the Property Tax Code.
(Source: P.A. 102-662, eff. 9-15-21.) |
35 ILCS 200/10-615 (35 ILCS 200/10-615) Sec. 10-615. Wind energy assessable property is not subject to equalization. Wind energy assessable property is not subject to equalization factors applied by the Department or any board of review, assessor, or chief county assessment officer.
(Source: P.A. 95-644, eff. 10-12-07.) |
35 ILCS 200/10-620 (35 ILCS 200/10-620) Sec. 10-620. Platting requirements; parcel identification numbers. The owner of a wind energy device shall, at his or her own expense, use an Illinois registered land surveyor to prepare a plat showing the metes and bounds description, including access routes, of the area immediately surrounding the wind energy device over which that owner has exclusive control; provided that such platting does not constitute a subdivision of land subject to the provisions of the Plat Act (765 ILCS 205/). Within 60 days after completion of construction of the wind energy device, the owner of the wind energy device shall record the plat and deliver a copy of it to the chief county assessment officer and to the owner of the land surrounding the newly platted area. Upon receiving a copy of the plat, the chief county assessment officer shall issue a separate parcel identification number or numbers for the property containing the wind energy device or devices.
(Source: P.A. 95-644, eff. 10-12-07.) |
35 ILCS 200/Art. 10 Div. 19
(35 ILCS 200/Art. 10 Div. 19 heading)
Division 19. Qualified commercial and industrial property
(Source: P.A. 98-702, eff. 7-7-14.) |
35 ILCS 200/10-700 (35 ILCS 200/10-700) Sec. 10-700. Qualified commercial and industrial property; tornado disaster. Notwithstanding any other provision of law, each qualified parcel of commercial or industrial property owned and used by a small business shall be valued at the lesser of (i) its modified equalized assessed value or (ii) 33 1/3% of its fair cash value or, in the case of property located in a county that classifies property for purposes of taxation in accordance with Section 4 of Article IX of the Constitution, the percentage of fair cash value as required by county ordinance. The method of valuation under this Section shall continue until there is a change in use or ownership of the property or until the fifteenth taxable year after the tornado disaster occurs, whichever occurs first. In order to qualify for valuation under this Section, the structure must be rebuilt within 2 years after the date of the tornado disaster, and the square footage of the rebuilt structure may not be more than 110% of the square footage of the original structure as it existed immediately prior to the tornado disaster. "Base year" means the taxable year prior to the taxable year in which the tornado disaster occurred. "Modified equalized assessed value" means: (1) in the first taxable year after the tornado | | disaster occurs, the equalized assessed value of the property for the base year; and
|
| (2) in the second taxable year after the tornado
| | disaster occurs and thereafter, the modified equalized assessed value of the property for the previous taxable year, increased by 4%.
|
| "Tornado disaster" means an occurrence of widespread or severe damage or loss of property resulting from a tornado or combination of tornadoes that has been proclaimed as a natural disaster by the Governor or the President of the United States.
"Qualified parcel of property" means property that (i) is owned and used exclusively for commercial or industrial purposes by a small business and (ii) has been rebuilt following a tornado disaster occurring in taxable year 2013 or any taxable year thereafter.
"Small business" means a business that employs fewer than 50 full-time employees.
(Source: P.A. 98-702, eff. 7-7-14.)
|
35 ILCS 200/10-705 (35 ILCS 200/10-705) Sec. 10-705. Keystone property. (a) For the purposes of this Section: "Base year" means the last tax year prior to the date | | of the application during which the property was occupied and assessed and taxes were collected.
|
| "Tax year" means the calendar year for which assessed
| | value is determined as of January 1 of that year.
|
| "Keystone property" means property that has had a
| | distinguished past and is a prominent property in the Village of Park Forest, a home rule municipality in both Cook and Will Counties, but is not of historical significance or landmark status and meets the following criteria:
|
| (1) the property contains an existing industrial
| | structure consisting of more than 100,000 square feet;
|
| (2) the property is located on a lot, parcel, or
| | tract of land that is more than 5 acres in area;
|
| (3) the industrial structure was originally built
| | more than 30 years prior to the date of the application;
|
| (4) the property has been vacant for a period of
| | more than 5 consecutive years immediately prior to the date of the application; and
|
| (5) the property is not located in a tax
| | increment financing district as of the date of the application.
|
| (b) Within one year from the effective date of this amendatory Act of the 100th General Assembly, owners of real property may apply with the municipality in which the property is located to have the property designated as keystone property. If the property meets the criteria for keystone property set forth in subsection (a), then the corporate authorities of the municipality have one year from the effective date of this amendatory Act of the 100th General Assembly within which they may certify the property as keystone property for the purposes of promoting rehabilitation of vacant property and fostering job creation in the fields of manufacturing and research and development. The certification shall be transmitted to the chief county assessment officer as soon as possible after the property is certified.
(c) Beginning with the first tax year after the property is certified as keystone property and continuing through the twelfth tax year after the property is certified as keystone property, for the purpose of taxation under this Code, the property shall be valued at 33 1/3% of the fair cash value of the land, without regard to buildings, structures, improvements, and other permanent fixtures located on the property. For the first 3 tax years after the property is certified as keystone property, the aggregate tax liability for the property shall be no greater than $75,000. That aggregate tax liability, once collected, shall be distributed to the taxing districts in which the property is located according to each taxing district's proportionate share of that aggregate liability. Beginning with the fourth tax year after the property is certified as keystone property and continuing through the twelfth tax year after the property is certified as keystone property, the property's tax liability for each taxing district in which the property is located shall be increased over the tax liability for the preceding year by the percentage increase, if any, in the total equalized assessed value of all property in the taxing district.
No later than March 1 of each year before taxes are extended for the prior tax year, the Village of Park Forest shall certify to the county clerk of the county in which the property is located a percentage reduction to be applied to property taxes to limit the aggregate tax liability on keystone property in accordance with this Section.
(Source: P.A. 100-510, eff. 9-15-17.)
|
35 ILCS 200/Art. 10 Div. 20
(35 ILCS 200/Art. 10 Div. 20 heading)
Division 20. Commercial solar energy systems
(Source: P.A. 100-781, eff. 8-10-18.) |
35 ILCS 200/10-720 (35 ILCS 200/10-720) Sec. 10-720. Definitions. For the purpose of this Division
20: "Allowance for physical depreciation" means (i) the actual age
in years of the commercial solar energy system on the assessment
date divided by 25 years, multiplied by (ii) its trended real property
cost basis. The physical depreciation, however, may not reduce
the value of the commercial solar energy system to less than 30%
of its trended real property cost basis. "Commercial solar energy system" means any device or
assembly of devices that (i) is ground installed and (ii) uses
solar energy from the sun for generating electricity for the
primary purpose of wholesale or retail sale and not primarily
for consumption on the property on which the device or devices
reside. "Commercial solar energy system real property cost basis"
means the owner of a commercial solar energy system's
interest in the land within the project boundaries and real
property improvements and shall be calculated at $218,000 per megawatt of
nameplate capacity. For the purposes of this Section,
"nameplate capacity" has the same definition as found in Section
1-10 of the Illinois Power Agency Act. "Ground installed" means the installation of a commercial
solar energy system, with the primary purpose of solar energy
generation for wholesale or retail sale, on a parcel or tract of
land. "Trended real property cost basis" means the commercial
solar energy system real property cost basis multiplied by the
trending factor. "Trending factor" means a number equal to the Consumer
Price Index (U.S. city average all items) published by the
Bureau of Labor Statistics for the December immediately
preceding the assessment date, divided by the Consumer Price
Index (U.S. city average all items) published by the Bureau of
Labor Statistics for December of 2017.
(Source: P.A. 100-781, eff. 8-10-18.) |
35 ILCS 200/10-725 (35 ILCS 200/10-725) Sec. 10-725. Improvement valuation of commercial solar
energy systems in counties with fewer than 3,000,000
inhabitants. Beginning in assessment year 2018, the fair cash
value of commercial solar energy system improvements in counties
with fewer than 3,000,000 inhabitants shall be determined by
subtracting the allowance for physical depreciation from the
trended real property cost basis. Functional obsolescence and
external obsolescence of the solar energy device may further
reduce the fair cash value of the commercial solar energy system
improvements, to the extent they are proved by the taxpayer by
clear and convincing evidence.
(Source: P.A. 100-781, eff. 8-10-18.) |
35 ILCS 200/10-735 (35 ILCS 200/10-735) Sec. 10-735. Commercial solar energy systems not subject to
equalization. Commercial solar energy systems assessable under
this Division are not subject to equalization factors applied by
the Department or any board of review, assessor, or chief county
assessment officer.
(Source: P.A. 100-781, eff. 8-10-18.) |
35 ILCS 200/10-740 (35 ILCS 200/10-740) Sec. 10-740. Survey for ground installed commercial solar
energy systems; parcel identification numbers for property
improved with a ground installed commercial solar energy system.
Notwithstanding any other provision of law, the owner of the
ground installed commercial solar energy system shall commission
a metes and bounds survey description of the land upon which the
commercial solar energy system is installed, including access
routes, over which the owner of the commercial solar energy
system has exclusive control. The owner of the ground installed
commercial solar energy system shall, at his or her own expense,
use an Illinois-registered land surveyor to prepare the survey.
The owner of the ground installed commercial solar energy system
shall deliver a copy of the survey to the chief county
assessment officer and to the owner of the land upon which the
ground installed commercial solar energy system is constructed. Upon receiving a copy of the survey and an agreed acknowledgement to the separate parcel identification number by the owner of the land upon which the ground installed commercial solar energy system is constructed, the chief county assessment officer shall issue a separate parcel identification for the real property improvements, including the land containing the ground installed commercial solar energy system, to be used only for the purposes of property assessment for taxation. The property records shall contain the legal description of the
commercial solar energy system parcel and describe any leasehold
interest or other interest of the owner of the commercial solar
energy system in the property. A plat prepared under this
Section shall not be construed as a violation of the Plat Act.
(Source: P.A. 100-781, eff. 8-10-18.) |
35 ILCS 200/10-745 (35 ILCS 200/10-745) Sec. 10-745. Real estate taxes. Notwithstanding the
provisions of Section 9-175 of this Code, the owner of the
commercial solar energy system shall be liable for the real
estate taxes for the land and real property improvements of a
ground installed commercial solar energy system.
Notwithstanding the foregoing, the owner of the land upon which a
commercial solar energy system is installed may pay any unpaid
tax of the commercial solar energy system parcel prior to the
initiation of any tax sale proceedings.
(Source: P.A. 100-781, eff. 8-10-18; 101-81, eff. 7-12-19.) |
35 ILCS 200/10-750 (35 ILCS 200/10-750) Sec. 10-750. Property assessed as farmland. Notwithstanding
any other provision of law, real property assessed as farmland
in accordance with Section 10-110 in the assessment year prior
to valuation under this Division shall return to being assessed
as farmland in accordance with Section 10-110 in the year
following completion of the removal of the commercial solar
energy system as long as the property is returned to a farm use
as defined in Section 1-60 of this Act, notwithstanding that the
land was not used for farming for the 2 preceding years.
(Source: P.A. 100-781, eff. 8-10-18.) |
35 ILCS 200/10-755 (35 ILCS 200/10-755) Sec. 10-755. Abatements. Any taxing district, upon a
majority vote of its governing authority, may, after the
determination of the assessed valuation as set forth in this
Code, order the clerk of the appropriate municipality or county
to abate any portion of real property taxes otherwise levied or
extended by the taxing district on a commercial solar energy
system.
(Source: P.A. 100-781, eff. 8-10-18.) |
35 ILCS 200/10-760 (35 ILCS 200/10-760) Sec. 10-760. Applicability. The provisions of this Division
apply for assessment years 2018 through 2033.
(Source: P.A. 100-781, eff. 8-10-18.) |
35 ILCS 200/Art. 11
(35 ILCS 200/Art. 11 heading)
Article 11.
Valuations Performed by the Department
|
35 ILCS 200/Art. 11 Div. 1
(35 ILCS 200/Art. 11 Div. 1 heading)
Division 1.
Pollution control facilities
|
35 ILCS 200/11-5
(35 ILCS 200/11-5)
Sec. 11-5.
Pollution control facilities; valuation policy.
It is the policy
of this State that pollution control facilities should be valued, at 33 1/3% of
the fair cash value of their economic productivity to their owners.
(Source: P.A. 83-121; 88-455.)
|
35 ILCS 200/11-10
(35 ILCS 200/11-10)
Sec. 11-10.
Definition of pollution control facilities.
"Pollution control
facilities" means any system, method, construction, device or appliance
appurtenant thereto, or any portion of any building or equipment, that is
designed, constructed, installed or operated for the primary purpose of:
(a) eliminating, preventing, or reducing air or water pollution, as the
terms "air pollution" and "water pollution" are defined in the Environmental
Protection Act; or
(b) treating, pretreating, modifying or disposing of any potential solid,
liquid or gaseous pollutant which if released without treatment, pretreatment,
modification or disposal might be harmful, detrimental or offensive to human,
plant or animal life, or to property. "Pollution control facilities" shall not
include, however,
(1) any facility with the primary purpose of (i) | | eliminating, containing, preventing or reducing radioactive contaminants or energy, or (ii) treating waste water produced by the nuclear generation of electric power,
|
|
(2) any large diameter pipes or piping systems used
| | to remove and disperse heat from water involved in the nuclear generation of electric power,
|
|
(3) any facility operated by any person other than a
| | unit of government, whether within or outside of the territorial boundaries of a unit of local government, for sewage disposal or treatment, or
|
|
(4) land underlying a cooling pond.
(Source: P.A. 83-883; 88-455.)
|
35 ILCS 200/11-15
(35 ILCS 200/11-15)
Sec. 11-15.
Method of valuation for pollution control facilities.
To
determine 33 1/3% of the fair cash value of any certified pollution control
facilities in assessing those facilities, the Department shall take into
consideration the actual or probable net earnings attributable to the
facilities in question, capitalized on the basis of their productive earning
value to their owner; the probable net value which could be realized by their
owner if the facilities were removed and sold at a fair, voluntary sale, giving
due account to the expense of removal and condition of the particular
facilities in question; and other information as the Department may consider as
bearing on the fair cash value of the facilities to their owner, consistent
with the principles set forth in this Section. For the purposes of this Code,
earnings shall be attributed to a pollution control facility only to the extent
that its operation results in the production of a commercially saleable
by-product or increases the production or reduces the production costs of the
products or services otherwise sold by the owner of such facility.
(Source: P.A. 83-121; 88-455.)
|
35 ILCS 200/11-20
(35 ILCS 200/11-20)
Sec. 11-20.
Certification and assessment authority.
For tax purposes,
pollution control facilities shall be certified as such by the Pollution
Control Board and shall be assessed by the Department.
(Source: P.A. 77-1381; 88-455.)
|
35 ILCS 200/11-25
(35 ILCS 200/11-25)
Sec. 11-25. Certification procedure. Application for a pollution control
facility certificate shall be filed with the Pollution Control Board in a
manner and form prescribed in regulations issued by that board. The
application shall contain appropriate and available descriptive information
concerning anything claimed to be entitled in whole or in part to tax treatment
as a pollution control facility. If it is found that the claimed facility or
relevant portion thereof is a pollution control facility as defined in Section
11-10, the Pollution Control Board, acting through its Chairman or his or her
specifically authorized delegate, shall enter a finding and issue a certificate
to that effect. The certificate shall require tax treatment as a pollution
control facility, but only for the portion certified if only a portion is
certified. The effective date of a certificate shall be the date of application
for the certificate or the date of the construction of the facility, whichever
is later.
(Source: P.A. 100-201, eff. 8-18-17.)
|
35 ILCS 200/11-30
(35 ILCS 200/11-30)
Sec. 11-30.
Powers and duties of the certifying board.
Before denying any
certificate, the Pollution Control Board shall give reasonable notice in
writing to the applicant and provide the applicant a reasonable opportunity for
a fair hearing. On like notice to the holder and opportunity for hearing, the
Board may on its own initiative revoke or modify a pollution control
certificate or a low sulfur dioxide emission coal fueled device certificate
whenever any of the following appears:
(a) the certificate was obtained by fraud or | |
(b) the holder of the certificate has failed
| | substantially to proceed with the construction, reconstruction, installation, or acquisition of pollution control facilities or a low sulfur dioxide emission coal fueled device; or
|
|
(c) the pollution control facility to which the
| | certificate relates has ceased to be used for the primary purpose of pollution control and is being used for a different purpose.
|
|
Prompt written notice of the Board's action upon any application shall
be given to the applicant together with a written copy of the Board's
findings and certificate, if any.
(Source: P.A. 82-134; 88-455 .)
|
35 ILCS 200/Art. 11 Div. 2
(35 ILCS 200/Art. 11 Div. 2 heading)
Division 2.
Low sulfur dioxide coal fueled devices
|
35 ILCS 200/11-35
(35 ILCS 200/11-35)
Sec. 11-35.
Low sulfur dioxide emission coal fueled devices.
It is the
policy of this State that the use of low sulfur dioxide emission coal fueled
devices should be encouraged as conserving nonrenewable resources, reducing
pollution and promoting the use of abundant, high-sulfur, locally available
coal as well as promoting the health and well-being of the people of this
State, and should be valued at 33 1/3% of their fair cash value.
(Source: P.A. 83-121; 88-455.)
|
35 ILCS 200/11-40
(35 ILCS 200/11-40)
Sec. 11-40.
Definition of low sulfur dioxide emission coal fueled devices.
"Low sulfur dioxide emission coal fueled devices" means any device used
or intended for the purpose of burning, combusting or converting locally
available coal in a manner which eliminates or significantly reduces the
need for additional sulfur abatement that would otherwise be required under
State or Federal air emission standards. The word "device" includes all
machinery, equipment, structures and all related apparatus, including coal
feeding equipment, of a coal gasification facility designed to convert locally
available coal into a low sulfur gaseous fuel and to manage all waste and
by-product streams.
(Source: P.A. 82-134; 88-455.)
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35 ILCS 200/11-45
(35 ILCS 200/11-45)
Sec. 11-45.
Method of valuation for low sulfur dioxide emission coal fueled
devices. To determine 33 1/3% of the fair cash value of any low sulfur dioxide
emission coal fueled device, the Department shall determine the net value which
could be realized by its owner if the device were removed and sold at a fair,
voluntary sale, giving due account to the expense of removal, site restoration,
and transportation. That net value shall be considered to be 33 1/3% of fair
cash value.
(Source: P.A. 82-134; 88-455.)
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35 ILCS 200/11-50
(35 ILCS 200/11-50)
Sec. 11-50.
Certification and assessment authority.
For tax purposes, a low
sulfur dioxide emission coal fueled device shall be certified as such by the
Pollution Control Board and shall be assessed by the Department.
(Source: P.A. 82-134; 88-455.)
|
35 ILCS 200/11-55
(35 ILCS 200/11-55)
Sec. 11-55.
Approval procedure.
Application for approval of a low sulfur
dioxide emission coal fueled device shall be filed with the Pollution Control
Board in the manner and form prescribed by that board. The application shall
contain appropriate and available descriptive information concerning anything
claimed to be entitled to tax treatment as a low sulfur dioxide emission coal
fueled device as defined in this Code. If it is found that the claimed device
meets that definition, the Pollution Control Board, acting through its Chairman
or its specifically authorized delegate, shall enter a finding and issue a
certificate that requires tax treatment as a low sulfur dioxide emission
coal fueled device. The effective date of a certificate shall be on January
1 preceding the date of certification or preceding the date construction
or installation of the device commences, whichever is later.
(Source: P.A. 82-134; 88-455.)
|
35 ILCS 200/11-60
(35 ILCS 200/11-60)
Sec. 11-60.
Judicial review; pollution control and low sulfur devices.
Any
applicant or holder aggrieved by the issuance, refusal to issue, denial,
revocation, modification or restriction of a pollution control certificate or a
low sulfur dioxide emission coal fueled device certificate may appeal the
finding and order of the Pollution Control Board, under the Administrative
Review Law.
(Source: P.A. 82-783; 88-455.)
|
35 ILCS 200/11-65
(35 ILCS 200/11-65)
Sec. 11-65.
Procedures for assessment; pollution control and low sulfur
devices. Proceedings for assessment or reassessment of property certified to be
pollution control facilities or low sulfur dioxide emission coal fueled devices
shall be conducted in accordance with procedural regulations issued by the
Department, in conformity with this Code.
(Source: P.A. 82-134; 88-455.)
|
35 ILCS 200/Art. 11 Div. 3
(35 ILCS 200/Art. 11 Div. 3 heading)
Division 3.
Railroads
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35 ILCS 200/11-70
(35 ILCS 200/11-70)
Sec. 11-70.
Assessment of railroad companies; definitions.
These words and
phrases, for the assessment of the property of railroad companies, and unless
otherwise required by the context shall be defined as follows:
(a) "Railroad company," "railroad," or "company" means any person, company,
corporation or association owning, operating or constructing a railroad, a
suburban or interurban railroad, a switching or terminal railroad, a railroad
station, or a railroad bridge in this State.
(b) "Operating property" means all tracks and right of way, all structures
and improvements on that right of way, all rights and franchises, all rolling
stock and car equipment, and all other property, real or personal, tangible or
intangible connected with or used in the operation of the railroad including
real estate contiguous to railroad right of way or station grounds held for
reasonable expansion or future development.
(c) "Non-operating personalty" means all personal property, tangible and
intangible, held by any railroad company and not included in the definition of
"operating property".
(d) "Non-carrier real estate" means all land, and improvements on that land,
not situated on the right of way of the railroad and not used as operating
property within the meaning of the definition in paragraph (b). Improvements
owned by others and situated on the right of way not used in the operations of
the railroad shall be deemed to be "non-carrier real estate." The Department
shall adopt proper rules and regulations to determine whether any property is
"non-carrier real estate."
(e) "Trackage rights" or "trackage right agreement" means the right by
which one railroad company operates trains in scheduled service over tracks
owned and used by another railroad company and the valuation of trackage rights
shall include the value of all rolling stock, and all tangible or intangible
personal property used or connected therewith.
(Source: P.A. 81-1stSS-1; 88-455 .)
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35 ILCS 200/11-75
(35 ILCS 200/11-75)
Sec. 11-75.
Assessment date for railroad companies.
The Department shall
assess all property owned or used by railroad companies operating within this
State, as of January first annually, except property found by the Department to
be non-carrier real estate.
The assessment of the property of any railroad company shall be based upon
the value of property defined in Section 11-70, less the percentage of the
total value which consists of operating or non-operating personal property.
(Source: P.A. 86-173; 86-905; 86-1028; 88-455.)
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35 ILCS 200/11-80
(35 ILCS 200/11-80)
Sec. 11-80.
Assessment procedure for railroad companies.
In assessing
the taxable property of any railroad company, the Department shall first
determine 33 1/3% of the fair cash value of all the property of any railroad
company as a unit, but shall make due allowance for any non-carrier real estate
and all personalty.
The Department shall take into consideration the actual or market value of
the shares of stock outstanding, the actual or market value of all bonds
outstanding and all other indebtedness as is applicable, for operating the
road. In determining the market value of the stock or indebtedness the
Department shall consider quotations for the 5 years preceding the assessment
date; the net earnings of the company during the 5 calendar years preceding the
assessment date; and such other information as the Department may consider as
bearing on the fair cash value of the property. The valuation by the
Department shall include capital stock and all other property of railroad
companies, except non-carrier real estate. The above facts shall not be
conclusive upon the Department in determining 33 1/3% of the fair cash value of
the property of a railroad company.
The Department shall determine the equalized assessed value of the taxable
property of every railroad company by applying to its determination of 33 1/3%
of the fair cash value of the property an equalization factor equal to the
statewide average ratio of the equalized assessed value of locally assessed
property to 33 1/3% of the fair cash value of such locally assessed property.
The Department shall assess the value of all operating property acquired by a
railroad company or its wholly-owned subsidiary by trade with a municipality,
which is situated in a state contiguous to Illinois, at no greater value than
the value of the operating property traded to the municipality for the property
by the railroad company. The value shall be that value established for the
year immediately preceding the calendar year of the trade. The assessment
shall not increase, but may decrease, during the 10 years following the
calendar year of the trade.
(Source: P.A. 86-173; 86-905; 86-1028; 88-455.)
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35 ILCS 200/11-80.1 (35 ILCS 200/11-80.1) Sec. 11-80.1. High-speed passenger rail project. Due to the importance of developing high-speed or faster rail service, the General Assembly finds that it should encourage freight railroad owners to participate in State and federal government programs, including cooperative agreements designed to increase the speed of passenger rail service, that participation in those programs should not result in increased property taxes, and that such an increase in property taxes could negatively impact the participation in those programs. Therefore, the Department shall take into consideration any potential increase in a property's overall valuation that is directly attributable to the investment, improvement, replacement, or expansion of railroad operating property on or after January 1, 2010, through State or federal government programs, including cooperative agreements, necessary for higher speed passenger rail transportation. Any such increase in the property's overall valuation that is directly attributable to the investment, improvement, replacement, or expansion of railroad operating property on or after January 1, 2010, through State or federal government programs necessary for higher speed passenger rail transportation, including cooperative agreements, shall be excluded from the valuation of its real property improvements under Section 11-80. This Section applies on and after the effective date of this amendatory Act of the 97th General Assembly and through December 31, 2029.
(Source: P.A. 101-186, eff. 8-2-19.) |
35 ILCS 200/11-85
(35 ILCS 200/11-85)
Sec. 11-85. Property schedules. Every railroad company shall, on or before
June 1 of each year, when required, make out and file with the Department a
statement or schedule showing the property held for right of way, whether
owned, leased, or operated under trackage right agreement, and the length of
the first, second, third and other main and all side tracks and turnouts, and
the number of acres of right of way in each county of this State and in each
taxing district of this State, through or into which the road may run. It shall
describe all improvements and stations located on the right of way, giving the
quantity, quality, character and original cost of each. It shall also report
all non-operating personalty owned or controlled by the company on January 1,
giving the quantity, quality, character and location of the same. The report shall also include any potential increase in the property's overall valuation that is directly attributable to the investment, improvement, replacement, or expansion of railroad operating property on or after January 1, 2010, through State or federal governmental programs, including cooperative agreements, necessary for higher speed passenger rail transportation through December 31, 2029. New companies
shall make the statement on or before the June 1 after the location of their
road.
When the statement has once been made, it is not necessary to report the
description as required above unless directed to do so by the Department, but
the company shall, on or before June 1, annually, report all additions or
changes in its property in this State as have occurred.
The return required by this Section should be made by the using company, but
all property which is operated under one control shall be returned as provided
in this Section.
(Source: P.A. 101-186, eff. 8-2-19.)
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35 ILCS 200/11-90
(35 ILCS 200/11-90)
Sec. 11-90. Information schedules. Each year every railroad company in this
State shall return to the Department, in addition to any other information
required by this Code, sworn statements or schedules as follows:
(a) The amount of capital stock authorized and the | | total number of shares of capital stock.
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(b) The amount of capital stock issued and
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(c) The market value, or if no market value then the
| | estimated value, of the shares of stock outstanding.
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(d) The total amount of all bonds outstanding and all
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(e) The market value, or if no market value then the
| | estimated value, of all bonds outstanding and all other indebtedness.
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(f) A statement in detail of the entire gross
| | receipts and net earnings of the company during the 5 calendar years preceding the assessment date within this State, and of the entire system from all sources.
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(g) The length of the first, second, third and other
| | main tracks and all side tracks and turnouts showing the proportions within this State and elsewhere.
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(h) The reproduction cost of the property within
| | Illinois and the total reproduction cost of all property of the company. The reproduction cost, so far as applicable, shall be as last determined by the United States Interstate Commerce Commission, or other competent authority, plus additions and betterments, less retirements and depreciation to the December 31 preceding the assessment date.
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(i) An enumeration and classification of all rolling
| | stock and car equipment owned or leased by the company. The classification shall show type of equipment and circumstances of ownership and use. The enumeration shall include rolling stock used over the track of other companies under any trackage right agreement. All other property used in connection with a trackage right agreement shall be listed.
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(j) Any other information the Department may require
| | to determine the fair cash value of the property of any railroad company, or necessary to carry out the provisions of this Code, including information pertaining to any potential increases in the property's overall valuation that is directly attributable to the investment, improvement, replacement, or expansion of railroad operating property on or after January 1, 2010, through State or federal governmental programs, including cooperative agreements, necessary for higher speed passenger rail transportation through December 31, 2029.
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Such statements or schedules shall conform to the instructions and forms
prescribed by the Department.
In cases where a railroad company uses property owned by another, the return
shall be made by the using company and all property operated under one control
shall be returned as provided above.
(Source: P.A. 101-186, eff. 8-2-19.)
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35 ILCS 200/11-95
(35 ILCS 200/11-95)
Sec. 11-95.
Listing of non-carrier real estate.
Every railroad company
subject to assessment in this State shall annually return to the Department a
list of its non-carrier real estate in this State, providing its description,
the current assessed value, and the estimated true value of all non-carrier
real estate both within and outside of this State, and any other information
the Department may require. The Department shall examine the list and make
whatever additions or alterations it may find necessary, and transmit to the
proper assessing officials of each county in which non-carrier real estate is
located, the list described above, together with any other information it
considers pertinent. If additions or alterations to the list are made by the
Department, the revised list shall also be sent to the reporting carrier. The
proper assessing officials of each county shall then assess the non-carrier
real estate in the same manner as similar locally assessed property belonging
to individuals, except that it shall be treated as property belonging to
railroads. If any parcels are not platted, any description is sufficient which
would enable a competent surveyor to locate the property.
Property listed as non-carrier real estate shall also include the property
index number in counties where such a numbering system has been adopted.
(Source: P.A. 84-777; 84-1013; 88-455.)
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35 ILCS 200/11-100
(35 ILCS 200/11-100)
Sec. 11-100.
Proration of value; property outside of State.
If any railroad
company owns or uses operating property partly within and partly outside of
this State, the Department shall determine the value of the entire operating
property of the railroad but shall take only that part of the entire value as
is represented by the average percentage of (a) the length of all track
including main, second and additional main track, side track and turnouts
within this State, (b) its gross revenues arising from railroad operations in
this State, (c) the reproduction cost of its operating property within this
State, as determined by the Interstate Commerce Commission of the United
States, or other competent authority, plus additions and betterments, less
retirements and depreciation. Nothing in this section shall be construed to
preclude the use or substitution of other factors or methods as may appear
reasonable and necessary in determining the proportion of a railroad's
operating property within this State.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/11-105
(35 ILCS 200/11-105)
Sec. 11-105.
Description of railroad track.
The right of way, including the
superstructures of first, second, third and other main tracks and all side
tracks and turnouts, and the stations and improvements of the railroad company
on the right of way and all other taxable operating property of the railroad
company shall be denominated "railroad track" and shall be so listed and
valued. "Railroad track" shall be described in the assessment thereof as a
strip of land extending on each side of the track and embracing the same,
together with all the stations and improvements and other taxable operating
property thereon, commencing where the track crosses the boundary line in
entering the taxing district, and extending to where the track crosses the
boundary line leaving the taxing district, or to the point of termination in
the district, as the case may be, containing .... acres, more or less
(inserting name of taxing district, boundary line of same, and number of acres
and length in miles), and when advertised or sold for taxes no other
description is necessary. Where a railroad company has taxable operating
property in taxing districts in which it owns or uses no tracks or trackage
rights, the property shall be described the same as similar property belonging
to individuals.
(Source: P.A. 81-1stSS-1; 88-455.)
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35 ILCS 200/11-110
(35 ILCS 200/11-110)
Sec. 11-110.
Certification of railroad assessments.
The equalized assessed
value of the operating property of every railroad company subject to
assessment, when determined as prescribed in Section 11-80, shall be listed and
taxed in the several taxing districts in the proportion that the length of all
the track owned or used in such taxing district bears to the whole length of
all the track owned or used in this state, except the value of all buildings of
an original cost exceeding $1,000, which are considered to have a situs in the
taxing district in which they are located. Where any railroad company operates
in this State, in whole or in part over the tracks of another company, under
any trackage right agreement, the value of the trackage rights, including the
other taxable operating property (except buildings of an original cost
exceeding $1,000) used or connected therewith, shall be taxed in each taxing
district in the proportion that the length of all the track so used under the
agreement, in the taxing district bears to the whole length of all the track so
used in this state. Where a railroad company holds taxable operating property
in a taxing district, and owns or uses no tracks, or trackage rights in that
district, the property shall be taxed in the taxing district.
The Department shall distribute the equalized assessed value of the taxable
property of every railroad company (other than non-carrier real estate), when
determined as prescribed in Section 11-80, to the respective taxing districts
entitled to it and shall certify the same to the county clerks of the
respective counties, who shall extend taxes against those values the same as
against other property in the taxing districts.
(Source: P.A. 81-1stSS-1; 88-455.)
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35 ILCS 200/11-115
(35 ILCS 200/11-115)
Sec. 11-115.
Failure to file schedules.
In case any railroad company
neglects to return to the Department any statements or schedules required to be
returned to the Department, within the time required, the Department shall
proceed to assess the property of the railroad company according to its best
information and judgment at 33 1/3% of its fair cash value, and may add to the
valuation thereof an amount equal to 50% of the valuation. If good cause is
shown, the Department may, in its discretion, grant reasonable extensions of
time for filing any required statement or schedule.
Anyone who makes any statement or schedule to the Department and wilfully
swears falsely in any material matter shall be guilty of perjury and punished
accordingly.
No railroad company wilfully refusing or neglecting to return any information
required by this Code shall be heard to object to the legality of its
assessment in any court of this state.
(Source: P.A. 79-703; 88-455.)
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35 ILCS 200/11-120
(35 ILCS 200/11-120)
Sec. 11-120.
Platting by railroad company.
When any railroad company makes
or records a plat of any contiguous lots or parcels of land belonging to it,
they may be described as designated on the plat.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/11-125
(35 ILCS 200/11-125)
Sec. 11-125.
Department rules on railroad assessments.
The Department may
adopt rules and regulations as it considers necessary to carry out the
provisions of Sections 11-70 through 11-120. The rules and regulations when
adopted, if not inconsistent with this Code, shall be as binding and of the
same effect as if contained in this Code.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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35 ILCS 200/Art. 11 Div. 4
(35 ILCS 200/Art. 11 Div. 4 heading)
Division 4.
Regional water treatment facilities
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35 ILCS 200/11-130
(35 ILCS 200/11-130)
Sec. 11-130.
Legislative findings.
The General Assembly finds that it is
the policy of this State to ensure and encourage the availability of safe
potable water for our cities, villages, towns, and rural residents and that it
has become increasingly difficult and cost prohibitive for smaller cities,
towns, and villages to construct, maintain, or operate, to current standards,
water treatment facilities. It is the further finding of the General Assembly
that regional treatment facilities capable of supplying several cities,
villages, towns, public water districts, public water commissions, and rural
water companies with treated water offer a viable economic solution to this
concern and it should be the policy of the State to encourage the construction
and operation of regional water treatment facilities capable of providing
treated, potable water to cities, villages, towns, public water districts,
public water commissions, and rural water companies, thereby relieving the
burden on those entities and their citizens from constructing and maintaining
their own individual treatment facilities.
(Source: P.A. 92-278, eff. 1-1-02.)
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35 ILCS 200/11-135
(35 ILCS 200/11-135)
Sec. 11-135.
Definitions.
For purposes of this Division 4:
"Department" means the Illinois Department of Revenue.
"Not for profit corporation" means an Illinois corporation organized and
existing under the General Not For Profit Corporation Act of 1986 in good
standing with the State and having been granted status as an exempt
organization under Section 501(c) of the Internal Revenue
Code, or any successor or similar provision of the Internal Revenue Code.
"Public water commission" means a water commission organized and existing
under Division 135 of Article 11 of the Illinois Municipal Code.
"Public water district" means a water district organized and existing under
the Public Water District Act.
"Qualifying water treatment facility" means a water treatment facility that
is owned by a not for profit corporation whose members consist exclusively of
one or more incorporated city, village, or town of this State, and any number
of public water districts, any number of public water commissions, or any
number of rural water companies and that sells potable water to the
corporation's members on a mutual or cooperative and not for profit basis.
"Rural water company" means a not for profit corporation whose primary
purpose is to own, maintain, and operate a potable water distribution system
distributing water to residences, farms, or businesses exclusively in the State
of Illinois and not otherwise served by any city, village, town, public water
district, or public water commission.
"Water treatment facility" means a plant or facility whose primary function
is to treat raw water and to produce potable water for distribution, together
with all other real and personal property reasonably necessary to collect,
treat, or distribute the water.
(Source: P.A. 92-278, eff. 1-1-02.)
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35 ILCS 200/11-140
(35 ILCS 200/11-140)
Sec. 11-140.
Valuation policy.
Qualifying water treatment facilities
shall be valued for purposes of computing the assessed valuation on the basis
of 33 1/3% of the fair cash value.
(Source: P.A. 92-278, eff. 1-1-02.)
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35 ILCS 200/11-145
(35 ILCS 200/11-145)
Sec. 11-145.
Method of valuation for qualifying water treatment
facilities. To determine 33 1/3% of the fair cash value of any qualifying
water treatment facility in assessing the facility, the Department shall take
into consideration the probable net value that could be realized by the owner
if the facility were removed and sold at a fair, voluntary sale, giving due
account to the expense of removal, site restoration, and transportation. The
net value shall be considered to be 33 1/3% of fair cash value.
(Source: P.A. 92-278, eff. 1-1-02.)
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35 ILCS 200/11-150
(35 ILCS 200/11-150)
Sec. 11-150.
Exclusion of for-profit water treatment facilities.
In no
event shall the valuation set forth in this Division 4 be available to a water
treatment facility that sells water "for profit".
(Source: P.A. 92-278, eff. 1-1-02.)
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35 ILCS 200/11-155
(35 ILCS 200/11-155)
Sec. 11-155. Assessment authority. For assessment purposes, a
qualifying water treatment facility shall provide proof of a valid facility number issued by the Illinois Environmental Protection Agency and be assessed by the Department
of Revenue.
(Source: P.A. 101-199, eff. 8-2-19.)
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35 ILCS 200/11-160
(35 ILCS 200/11-160)
Sec. 11-160. Approval procedure. Applications for approval as a qualifying
water treatment facility that are filed prior to January 1, 2020 shall be filed with the Department of Natural
Resources in the manner and form prescribed by the Director of National
Resources. The application shall contain appropriate and available descriptive
information concerning anything claimed to be entitled to tax treatment as
defined in this Division 4. If it is found that the facility meets the
definition, the Director of Natural Resources, or his or her
duly authorized designee, shall enter a finding and issue a certificate that
requires tax treatment as a qualifying water treatment facility. The effective
date of a certificate shall be on January 1 preceding the date of certification
or preceding the date construction or installation of the facility commences,
whichever is later.
(Source: P.A. 101-199, eff. 8-2-19.)
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35 ILCS 200/11-161 (35 ILCS 200/11-161) Sec. 11-161. Application procedure; assessment by Department of Revenue. Applications for assessment as a qualifying water treatment facility that are filed on or after January 1, 2020 shall be filed with the Department of Revenue in the manner and form prescribed by the Department of Revenue. The application shall contain appropriate documentation that the applicant has been issued a valid facility number by the Illinois Environmental Protection Agency and is entitled to tax treatment as defined in this Division 4. The effective date of an assessment shall be on January 1 preceding the date of approval by the Department of Revenue or preceding the date construction or installation of the facility commences, whichever is later.
(Source: P.A. 101-199, eff. 8-2-19.) |
35 ILCS 200/11-165
(35 ILCS 200/11-165)
Sec. 11-165. Judicial review; qualifying water treatment facilities. Any
applicant or holder aggrieved by the issuance, refusal to issue, denial,
revocation, modification, or restriction of an assessment as a qualifying water treatment
facility may appeal the finding and order of the Department of Revenue (if on or after January 1, 2020) or the Department of
Natural Resources (if before January 1, 2020) under the Administrative Review Law.
(Source: P.A. 101-199, eff. 8-2-19.)
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35 ILCS 200/11-170
(35 ILCS 200/11-170)
Sec. 11-170.
Procedures for assessment; qualifying water treatment
facilities. Proceedings for assessment or reassessment of property certified
to be a qualifying water treatment facility shall be conducted in accordance
with procedural rules adopted by the Department, in conformity with this
Code.
(Source: P.A. 92-278, eff. 1-1-02.)
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35 ILCS 200/Art. 12
(35 ILCS 200/Art. 12 heading)
Article 12.
Assessment Notice and Publication Provisions
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35 ILCS 200/Art. 12 Div. 1
(35 ILCS 200/Art. 12 Div. 1 heading)
Division 1.
Initial Assessment Process
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35 ILCS 200/12-5
(35 ILCS 200/12-5)
Sec. 12-5.
Taxpayer entitled to statement of valuation.
The chief county
assessment officer, when requested, shall deliver to any person a copy of the
description or statement of property assessed in his or her name or in which he
or she is interested, and the valuation placed thereon by the assessor, chief
county assessment officer, board of review, or board of appeals.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/12-10
(35 ILCS 200/12-10)
Sec. 12-10. Publication of assessments; counties of less than 3,000,000. In
counties with less than 3,000,000 inhabitants, as soon as the chief county
assessment officer has completed the assessment in the county or in the
assessment district, he or she shall, in each year of a general assessment,
publish for the county or assessment district a complete list of the
assessment, by townships if so organized. In years other than years of a
general assessment, the chief county assessment officer shall publish a list of
property for which assessments have been added or changed since the preceding
assessment, together with the amounts of the assessments, except that
publication of individual assessment changes shall not be required if the
changes result from equalization by the supervisor of assessments under Section
9-210, or Section 10-200, in which case the list shall include a general
statement indicating that assessments have been changed because of the
application of an equalization factor and shall set forth the percentage of
increase or decrease represented by the factor. The publication shall be made
on or before December 31 of that year, and shall be printed in some public
newspaper or newspapers published in the county. In every township or
assessment district in which there is published one or more newspapers of
general circulation, the list of that township shall be published in one of the
newspapers.
At the top of the list of assessments there shall be a notice in
substantially the following form printed in type no smaller than eleven point:
"NOTICE TO TAXPAYERS
Median Level of Assessment--(insert here the median level of assessment
for the assessment district)
Your property is to be assessed at the above listed median level of
assessment for the assessment district. You may check the accuracy of your
assessment by dividing your assessment by the median level of assessment. The
resulting value should equal the estimated fair cash value of your property.
If the resulting value is greater than the estimated fair cash value of your
property, you may be over-assessed. If the resulting value is less than the
fair cash value of your property, you may be under-assessed. You may appeal
your assessment to the Board of Review."
The notice published under this Section shall also include the following: (1) A statement advising the taxpayer that | | assessments of property, other than farm land and coal, are required by law to be assessed at 33 1/3% of fair market value.
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| (2) The name, address, phone number, office hours,
| | and, if one exists, the website address of the assessor.
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| (3) A statement advising the taxpayer of the steps to
| | follow if the taxpayer believes the full fair market value of the property is incorrect or believes the assessment is not uniform with other comparable properties in the same neighborhood. The statement shall also (i) advise all taxpayers to contact the township assessor's office, in those counties under township organization, first to review the assessment, (ii) advise all taxpayers to file an appeal with the board of review if not satisfied with the assessor review, and (iii) give the phone number to call for a copy of the board of review rules; if the Board of Review maintains a web site, the notice must also include the address of the website where the Board of Review rules can be viewed.
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| (4) A statement advising the taxpayer that there is a
| | deadline date for filing an appeal with the board of review and indicating that deadline date (30 days following the scheduled publication date).
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| (5) A brief explanation of the relationship between
| | the assessment and the tax bill.
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| (6) In bold type, a notice of possible eligibility
| | for the various homestead exemptions as provided in Section 15-165 through Section 15-175 and Section 15-180.
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| The newspaper shall furnish to the local assessment officers as many
copies of the paper containing the assessment list as they may require.
(Source: P.A. 97-146, eff. 7-14-11.)
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35 ILCS 200/12-15
(35 ILCS 200/12-15)
Sec. 12-15. Publication fee - Counties of less than 3,000,000. The newspaper
shall be paid a fee for publishing the assessment list according to the
following schedule:
(a) For a parcel listing including the name of the property owner, a
property index number, property address, or both, and the total assessment, 80¢ per parcel;
(b) (Blank);
(c) (Blank);
(d) (Blank);
(e) (Blank);
(f) (Blank); and
(g) For the preamble, headings, and any other explanatory matter either
required by law, or requested by the supervisor of assessments, to be
published, the rate shall be set according to the Legal Advertising Rate Act.
(Source: P.A. 97-146, eff. 7-14-11.)
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35 ILCS 200/12-20
(35 ILCS 200/12-20)
Sec. 12-20. Publication of assessments; counties of 3,000,000 or more. In
counties with 3,000,000 or more inhabitants, in each year of a general
assessment, for each county or assessment district therein if the county is
divided into assessment districts as provided in Section 9-220, the county
assessor shall publish a complete assessment list as soon as the assessment is
completed as required under this Section. If the county assessor revises the assessment after the complete assessment list is published, then the county assessor must publish a subsequent list of all the revised assessments for that year. In years other than years of a
general assessment or reassessment, the county assessor shall cause to be
published, within the time and in the manner described here, a complete list of
assessments in which changes are made together with the changes made in the
valuation or assessment of property since the last preceding assessment. The
publication shall contain a copy of the land value map for the township, if
required by the Department.
The publication of the assessments or the changes shall be printed in some
newspaper or newspapers of general circulation published in the county except
that, in every township or incorporated town which has superseded a civil
township, in which there is published one or more newspapers of general
circulation, the assessment list of each township shall be published in one of
the newspapers. In cities of more than 2,000,000 inhabitants, the assessment
list of the city shall be printed in one or more newspapers of general
circulation published in the township assessment district within the city or,
in the event a newspaper of general circulation is not published within the
township assessment district, in one or more newspapers of general circulation
published within the city.
Any newspaper publishing an assessment list under this Section is entitled to
a fee of 40¢ per column line for publishing the list.
(Source: P.A. 93-759, eff. 1-1-05.)
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35 ILCS 200/12-25
(35 ILCS 200/12-25)
Sec. 12-25. Contents of assessment list publication; payment. In all
counties, the expense of printing and publication of assessment lists shall be
paid out of the county treasury. The publication of the assessments shall
include the name of the owner or of the person who last paid the taxes on each
property, and the total amount of its assessment. When any property so
assessed is susceptible of description or identification by street name and
street or house number, or by a property index number, the publication of the
street name and street or house number, or property index number shall
constitute a sufficient description of the property for the purposes of
publication required by this Code.
(Source: P.A. 97-146, eff. 7-14-11.)
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35 ILCS 200/12-30
(35 ILCS 200/12-30)
Sec. 12-30. Mailed notice of changed assessments; counties of less than
3,000,000. (a) In every county with less than 3,000,000 inhabitants, in addition to
the publication of the list of assessments in each year of a general assessment
and of the list of property for which assessments have been added or changed,
as provided above, a notice shall be mailed by the chief county assessment
officer to each taxpayer whose assessment has been changed since the last
preceding assessment, using the address as it appears on the assessor's
records, except in the case of changes caused by a change in the county
equalization factor by the Department or in the case of changes resulting
from equalization by the chief county assessment officer under Section 9-210,
during any year such change is made. The notice may, but need not be, sent by a
township assessor. (b) The notice sent under this Section shall include the following: (1) The previous year's assessed value after board of | | (2) Current assessed value and the date of that
| | (3) The percentage change from the previous assessed
| | value to the current assessed value.
|
| (4) The full fair market value (as indicated by
| | dividing the current assessed value by the median level of assessment in the assessment district as determined by the most recent 3 year assessment to sales ratio study adjusted to take into account any changes in assessment levels since the data for the studies were collected).
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| (5) A statement advising the taxpayer that
| | assessments of property, other than farm land and coal, are required by law to be assessed at 33 1/3% of fair market value.
|
| (6) The name, address, phone number, office hours,
| | and, if one exists, the website address of the assessor.
|
| (7) Where practicable, the notice shall include the
| | reason for any increase in the property's valuation.
|
| (8) The name and price per copy by mail of the
| | newspaper in which the list of assessments will be published and the scheduled publication date.
|
| (9) A statement advising the taxpayer of the steps to
| | follow if the taxpayer believes the full fair market value of the property is incorrect or believes the assessment is not uniform with other comparable properties in the same neighborhood. The statement shall also (i) advise all taxpayers to contact the township assessor's office, in those counties under township organization, first to review the assessment, (ii) advise all taxpayers to file an appeal with the board of review if not satisfied with the assessor review, and (iii) give the phone number to call for a copy of the board of review rules.
|
| (10) A statement advising the taxpayer that there is
| | a deadline date for filing an appeal with the board of review and indicating that deadline date (30 days following the scheduled publication date).
|
| (11) A brief explanation of the relationship between
| | the assessment and the tax bill (including an explanation of the equalization factors) and an explanation that the assessment stated for the preceding year is the assessment after equalization by the board of review in the preceding year.
|
| (12) In bold type, a notice of possible eligibility
| | for the various homestead exemptions as provided in Section 15-165 through Section 15-175 and Section 15-180.
|
| (c) In addition to the requirements of subsection (b) of this Section, in every county with less than 3,000,000 inhabitants, where the chief county assessment officer maintains and controls an electronic database containing the physical characteristics of the property, the notice shall include the following:
(1) The physical characteristics of the taxpayer's
| | property that are available from that database; or
|
| (2) A statement advising the taxpayer that detailed
| | property characteristics are available on the county website and the URL address of that website.
|
| (d) In addition to the requirements of subsection (b) of this Section, in every county with less than 3,000,000 inhabitants, where the chief county assessment officer does not maintain and control an electronic database containing the physical characteristics of the property, and where one or more townships in the county maintain and control an electronic database containing the physical characteristics of the property and some or all of the database is available on a website that is maintained and controlled by the township, the notice shall include a statement advising the taxpayer that detailed property characteristics are available on the township website and the URL address of that website.
(e) Except as provided in this Section, the form and manner of
providing the information and explanations required to be in the notice shall
be prescribed by the Department.
(Source: P.A. 96-122, eff. 1-1-10.)
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35 ILCS 200/12-35
(35 ILCS 200/12-35)
Sec. 12-35. Notice sent to address of mortgage lender. Whenever a notice is
to be mailed as provided in Section 12-30, and the address that appears on the
assessor's records is the address of a mortgage lender, or in any event
whenever the notice is mailed by the township assessor or chief county
assessment officer to a taxpayer at or in care of the address of a mortgage
lender, the mortgage lender, within 15 days of the mortgage lender's receipt of
the notice, shall mail a copy of the notice to each mortgagor of the property
referred to in the notice at the last known address of each mortgagor
as shown on the records of the mortgage lender.
(Source: P.A. 100-201, eff. 8-18-17.)
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35 ILCS 200/Art. 12 Div. 4
(35 ILCS 200/Art. 12 Div. 4 heading)
Division 4.
Revisions and corrections
|
35 ILCS 200/12-40
(35 ILCS 200/12-40)
Sec. 12-40.
Notice provisions; equalization by board of review.
The assessment of any class of property or of any township or
multi-township or part thereof, or any portion of the county, shall not
be increased by an equalization factor applied by a board of review until
the board has made one publication of notice in a newspaper of general
circulation published in the county, of such proposed increase and has given an
opportunity to be heard, within 20 days of the publication date, to the owners
of the property affected or any one representing them, and other citizens of
the territory. The assessor or chief county assessment officer shall have like
opportunity to be heard thereon, except where such action is taken in
individual cases upon complaint. The board shall hear any person, upon
request, in opposition to a proposed reduction in the assessment of any person
or territory.
(Source: P.A. 86-345; 86-413; 86-1028; 86-1481; 88-455.)
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35 ILCS 200/12-45
(35 ILCS 200/12-45)
Sec. 12-45. Publication of certificates of error. At the time publication
is made under Section 12-60, the board of review shall also publish a complete
list of the changes made in assessments by the issuance of certificates of
error under Sections 14-20 and 16-75. The published list shall contain for
each change the information enumerated in Section 12-25 and shall show the
amount of the assessment prior to and after the action of the board of review.
Publication shall be made in some newspaper or newspapers of general
circulation published in the county in which the assessment is made, except
that in every township or assessment district in which there is published one
or more newspapers of general circulation, the list of that township shall
be published in one of those newspapers.
This Section applies prior to the effective date of this amendatory Act of the 97th General Assembly, but does not apply for any certificate of error issued on or after the effective date of this amendatory Act. (Source: P.A. 97-146, eff. 7-14-11.)
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35 ILCS 200/12-50
(35 ILCS 200/12-50)
Sec. 12-50. Mailed notice to taxpayer after change by board of review or
board of appeals. In counties with less than 3,000,000 inhabitants, if
final board of review or board of appeals
action regarding any
property, including equalization
under Section 16-60 or Section 16-65, results in an increased or decreased
assessment, the board shall mail a notice to the taxpayer whose property is
affected by such action, at his or her address as it appears on the complaint, unless the taxpayer has been represented in the appeal by an attorney, in which case the notice shall be mailed to the attorney, and in the case of a complaint filed with a board of
review under Section
16-25 or 16-115, the board shall mail a notice to the taxing body filing the complaint. In counties with 3,000,000 or more inhabitants, the board shall provide notice by mail, or by means of electronic record, to the taxpayer whose property is affected by such action, at his or her address or e-mail address as it appears in the assessment records or a complaint filed with the board, unless the taxpayer has been represented in the appeal by an attorney, in which case the notice shall be mailed or e-mailed to the attorney, and, in the case of a complaint filed with a board of review under Section 16-125 or 16-115, the board shall provide notice to the taxing body filing the complaint. A copy shall be
given to the
assessor or chief county assessment officer
if his or her assessment was reversed
or
modified by the board. Written notice shall also be given to any
taxpayer who filed a complaint in writing with the board and whose
assessment was not changed. The notice shall set forth the assessed value
prior to board action; the assessed value after final board action but prior to
any equalization; and the assessed value as
equalized by the board, if the board equalizes.
This
notice shall state that the value as certified to the county clerk by the
board will be the locally assessed value of the
property for that year and each succeeding year, unless revised in a
succeeding year in the manner provided in this Code. The written notice
shall also set forth specifically the facts upon which the board's decision
is based. In counties with less than 3,000,000 inhabitants, the notice shall also contain the
following statement: "You may appeal this
decision to the Property Tax Appeal Board by filing a petition for
review with the Property Tax Appeal Board within 30 days after this
notice is mailed to you or your agent, or is personally served upon you
or your agent".
In counties with 3,000,000 or more inhabitants, the notice shall also contain
the following statement: "You may appeal this decision to the Property Tax
Appeal Board by filing a petition for review with the Property Tax Appeal Board
within 30 days after the date of this notice or within 30 days after the date
that the Board of Review transmits to the county assessor
pursuant to Section 16-125 its final action on the
township in which your property is located, whichever is later". The Board
shall
publish its transmittal date of final action on each
township in at least one newspaper of general circulation in the county.
The changes made by this amendatory Act of the 91st General Assembly apply to
the 1999 assessment year and thereafter.
(Source: P.A. 97-1054, eff. 1-1-13.)
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35 ILCS 200/12-55
(35 ILCS 200/12-55)
Sec. 12-55.
Notice requirement if assessment is increased; counties of
3,000,000 or more.
(a) In counties with 3,000,000 or more inhabitants, a
revision
by the county assessor, except where such revision is made on complaint of the
owner, shall not increase an assessment without notice to the person to whom
the most recent tax bill was mailed and an opportunity to be heard before the
assessment is verified.
When a notice is mailed by
the county assessor to the address of a
mortgagee,
the mortgagee, within 7 business days after the mortgagee receives
the notice, shall forward a copy of the notice to each mortgagor of the
property
referred to in the notice
at the last known address of each mortgagor as shown on the records of the
mortgagee. There shall be no liability for the failure of the mortgagee to
forward the notice to each mortgagor.
The assessor may provide for
the filing of complaints
and make revisions at times other than those dates published under Section
14-35. When the county assessor has completed the revision and correction and
entered the changes and revision in the assessment books, an affidavit shall be
attached to the assessment books in the form required by law, signed by the
county assessor.
(b) In counties with 3,000,000 or more inhabitants, for parcels, other
than parcels in the class that includes the majority of the single-family
residential parcels under a county ordinance adopted in accordance with Section
4 of Article IX of the Illinois Constitution, located in the assessment
district for which the current assessment year is a general assessment year,
within 30 days after sending the required notices under this Section, the
county assessor shall file with the board of appeals (until the first Monday in
December 1998, and the board of review beginning the first Monday in December
1998 and thereafter) a list of the parcels for which the notices under this
Section were sent, showing the following information for each such parcel: the
parcel index number, the township in which the parcel is located, the class for
the current year, the previous year's final total assessed value, the total
assessed value proposed by the county assessor, and the name of the person to
whom the notice required under this Section was sent. The list shall be
available for public inspection at the office of the board during the regular
office hours of the board. The list shall be retained by the board for at
least 10 years after the date it is initially filed by the county assessor.
(c) The provisions of subsection (b) of this Section shall be applicable
beginning with the assessment for the 1997 tax year.
(Source: P.A. 90-4, eff. 3-7-97; 91-751, eff. 6-2-00.)
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35 ILCS 200/12-60
(35 ILCS 200/12-60)
Sec. 12-60. List of assessment changes; publications. When the board of
review in any county with less than 3,000,000 inhabitants decides to reverse or
modify the action of the chief county assessment officer, or to change the list
as completed, or the assessment or description of any property, the changes
shall be entered upon the assessment books.
On or before the annual date for adjournment as fixed by Section 16-35, the
board of review shall make a full and complete list, by township if the county
is so organized, of all changes in assessments made by the board of review
prior to the adjournment date. The list shall contain the information
enumerated in Section 12-25 and shall show the amount of the assessment as it
appeared prior to and after being acted upon by the board of review. The board
of review need not show on the list changes which only correct the description
of the assessed property, the ownership of the property, or the name of the
person in whose name the property is assessed. Changes by the board that raise
or lower, on a percentage basis, the total assessed value of property in any
assessment district or the value of a particular class of property, need not be
shown on the list. However, the list shall contain a general statement
indicating that a change has been made and shall state the percentage of
increase or decrease.
The board of review shall deliver a copy of the list to the county clerk who
shall file it in his or her office, and a copy to the chief county assessment
officer. The lists shall be public records and open to inspection of all
persons, and shall be preserved or destroyed in the manner described in Section
16-90.
(Source: P.A. 97-146, eff. 7-14-11.)
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35 ILCS 200/12-65
(35 ILCS 200/12-65)
Sec. 12-65. (Repealed).
(Source: P.A. 88-455. Repealed by P.A. 97-146, eff. 1-1-12.)
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35 ILCS 200/Art. 13
(35 ILCS 200/Art. 13 heading)
Article 13.
Reassessment Procedures
|
35 ILCS 200/13-5
(35 ILCS 200/13-5)
Sec. 13-5.
Reassessment in disaster areas.
In every county which has been
declared a major disaster area by the President of the United States or the
Governor of the State of Illinois, the chief county assessment officer, board
of review or board of appeals shall, upon application by the property owner,
make a reassessment of any taxable property in the county which was
substantially damaged by the disaster. The Department shall advise with the
chief county assessment officers, boards of review or boards of appeals of the
several counties involved in connection with such reassessment.
In the reassessment, the value of the property shall be determined as of the
date of the declaration of the county as a major disaster area. If the value of
any property on that date is, by reason of the disaster, less than the prior
assessment, the assessment for that year shall be arrived at by dividing by 365
the sum of the 2 products obtained (a) by multiplying the prior assessment by
the number of days from January 1 of that year to the date of the declaration
and (b) by multiplying the value of the property as of the date of the
declaration by the number of days from the date of the declaration to December
31 of that year.
If the reassessment and computations occur prior to the adjournment of the
current board of review or board of appeals, the assessment of the property
shall be reduced accordingly. If the board of review or board of appeals has
adjourned at the time of the declaration, the Department shall convene the
board of review or board of appeals to make the reassessment of property
applied for after that adjournment.
(Source: P.A. 83-121; 88-455.)
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35 ILCS 200/13-10
(35 ILCS 200/13-10)
Sec. 13-10.
Reassessment order by Department.
Whenever it appears to the
Department that the property in any county, or in any assessment district, has
not been assessed in substantial compliance with law, the Department may, in
its discretion, in any year, either before or after the original assessment is
completed by the local assessment officers, order a reassessment by the local
assessing officers for that year of all or any class of the taxable property in
the county or assessment district. The reassessment shall be substituted for
the original assessment. The order directing a reassessment shall be filed in
the office of the county treasurer of the county in which the reassessment has
been ordered, except in counties having an elective board of review or board of
appeals in which case the order shall be filed with that board.
If any general assessment is not published in any year for which the
assessment was made, or if that publication was not made in time to permit the
examination thereof by the Department in that year, the Department may in any
of the 3 years intervening between the years for which general assessments are
made, order reassessment of the last general assessment of all or any class of
property in the county or assessment district, and the reassessment shall be
substituted for the original general assessment for the intervening year and
thereafter until the next general assessment is made.
No substitute assessment shall invalidate any prior assessment as to taxes
extended thereon.
The Department may order the board of review of any county not having an
elected county assessor and an elective board of review to convene in
extraordinary session for the purpose of further revising, correcting and
equalizing the assessment of property within that county.
When a reassessment has been ordered under this Section, the individual
assessments made under such order shall be reviewed, revised and corrected by
townships or taxing districts by the assessors making the reassessment.
The assessors making the reassessment shall give notice of the order under
which it is made showing the class of property affected by the reassessment,
each township or taxing district to be reviewed, revised and corrected and the
time and place for the revision and correction, by publishing the notice in one
or more newspapers, published and having a general circulation in the county,
at least 5 days before the time set for the revision in each township or taxing
district.
(Source: P.A. 86-1481; 88-455.)
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35 ILCS 200/13-15
(35 ILCS 200/13-15)
Sec. 13-15.
Manner of reassessment.
Reassessments shall be made in the same
manner and subject to the same laws and rules as an original assessment and
shall be subject to review and correction by the board of review or board of
appeals as in the case of an original assessment.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/13-20
(35 ILCS 200/13-20)
Sec. 13-20.
Review and equalization of reassessments.
The board of review or
board of appeals of the county in which a reassessment is made shall review,
correct, and equalize the reassessment in the same manner and subject to the
same laws and rules as an original assessment. The Department shall fix the
time and place of the meeting of the board to review and correct the
reassessment. At least one week before the meeting, the board shall publish a
notice of the time and place of its meeting, in at least one newspaper of
general circulation published in the county in which the reassessment is made,
except that in every township in which there is published one or more
newspapers of general circulation the notice shall be published in one of
those newspapers in each township. The board shall convene at the time and
place fixed in the order, and shall review, correct, return and certify
the reassessment in like manner, and shall have and exercise all the
powers and authority given to boards of review or boards of appeals, and
shall be subject to all the restrictions, duties and penalties of those
boards. When a reassessment has been ordered, the board, at the time and place
fixed in the notice given as required by this Section, may hear complaints and
review and correct the reassessment by townships or assessment districts, as
the reassessment for such townships or assessment districts is completed and
certified by the chief county assessment officer, without waiting for the
completion of the entire reassessment. Two or more townships or assessment
districts may be notified for a revision and correction at the same time.
(Source: Laws 1951, p. 1181; P.A. 88-455.)
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35 ILCS 200/13-25
(35 ILCS 200/13-25)
Sec. 13-25.
Assessment books.
Each local assessment officer, while engaged
in making a reassessment, shall have custody and possession of the assessment
books containing the original assessment and all property and other statements
and memoranda relating thereto. The person previously having custody shall
deliver the assessment books and other property to the local assessment officer
on demand. He or she shall, in making the reassessment, have all the power and
authority given by law to local assessment officers and shall be subject to all
the restrictions, liabilities and penalties imposed by law upon local
assessment officers.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/13-30
(35 ILCS 200/13-30)
Sec. 13-30.
Reassessment supplies; compensation.
The necessary books,
records and blank forms needed for a reassessment shall be furnished by the
same authorities that furnish books, records and blank forms for an original
assessment. Local assessment officers and the members of the board of appeals,
when convened in extraordinary session to make a reassessment or to review and
correct the reassessment shall receive the same compensation as for like
service in making or reviewing an original assessment. The compensation and
all other expenses in making the reassessment shall be paid by the county on
the certificate of the Department. However, the township, townships or other
assessment district or districts in which the reassessment is accomplished,
shall reimburse the county for all expenses, including amounts expended as
salaries or compensation, which the county has incurred by reason of the
reassessment. The amount to be contributed to the county by each such township
or other assessment district shall be apportioned on the basis of the expense
incurred in reassessing that township or assessment district.
(Source: P.A. 84-582; 88-455.)
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35 ILCS 200/13-35
(35 ILCS 200/13-35)
Sec. 13-35.
Effect of reassessment.
A reassessment, when completed and
revised under this Code, shall be the assessment upon which taxes for that year
shall be levied and extended in the county or assessment district for which the
reassessment was made.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/Art. 14
(35 ILCS 200/Art. 14 heading)
Article 14.
Revisions and Corrections
|
35 ILCS 200/14-5
(35 ILCS 200/14-5)
Sec. 14-5.
Incorrect listing; refund.
(a) An assessment shall not be considered as invalid because the assessment
was not correctly listed or because the assessment was not in the name of the
true owner or owners.
(b) If, because of an error by an assessor, a property is assessed in the
name of a person who is not the true owner, and that person pays taxes on the
property, the amounts so paid shall be refunded. A claim for refund shall be
initiated by filing a complaint with the board of review or board of appeals
and the board shall allow the refund if the requirements of this Section are
met. If the refund is ordered, the refund shall be made by the county collector
in the manner provided by Section 20-175. A claim for refund under this Section
must be made within 5 years after the taxes were incorrectly paid. Upon
allowing a refund, the board of review or board of appeals shall list and
assess the property in the name of the correct owner under Section 9-265.
(Source: P.A. 86-180; 88-455.)
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35 ILCS 200/14-10
(35 ILCS 200/14-10)
Sec. 14-10.
Certificate of correction; counties of 3,000,000 or more.
If the county assessor in counties with 3,000,000 or more inhabitants, at any
time prior to the time the board of appeals
(until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter)
is required to complete its work
and adjourn under Section 16-150, certifies to the board that there is a
mistake or error (other than a mistake or error of judgment) in the valuation
or assessment of any property, or in the entry of any assessment in the
assessment books, the county assessor
shall set forth the nature
and cause of the mistake or error. The board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
shall
give the person affected by the assessment notice an opportunity to be heard.
If the board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
is satisfied that a mistake or error has
occurred, the majority of the members
shall
endorse it by signing the certificate and shall order the assessor to correct
the mistake or error.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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35 ILCS 200/14-15
(35 ILCS 200/14-15)
Sec. 14-15. Certificate of error; counties of 3,000,000 or more.
(a) In counties with 3,000,000 o |
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