State of Illinois
92nd General Assembly
Legislation

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92_HB4138

 
                                               LRB9214142SMdv

 1        AN ACT in relation to taxation.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Property Tax Code is  amended  by  adding
 5    Section  16-169 and by changing Sections 16-170 and 16-185 as
 6    follows:

 7        (35 ILCS 200/16-169 new)
 8        Sec. 16-169.  Required disclosure of information in cases
 9    concerning commercial or industrial properties in counties of
10    3,000,000 or  more.   In  counties  with  3,000,000  or  more
11    inhabitants,  beginning  with  assessments  made for the 2002
12    assessment year, for valuation appeals concerning  commercial
13    or  industrial property requesting a change in assessed value
14    of $100,000 or more:
15             (1)  the  taxpayer  must  submit   copies   of   all
16        valuation   reports  within  the  party's  possession  or
17        control concerning the property in question that  have  a
18        date  of  valuation  3  years  prior  to the tax year and
19        through the end of the tax year; and
20             (2)  the   taxpayer   must   produce   documentation
21        surrounding  any  sale  of  the  subject  property   that
22        occurred any time beginning 3 years prior to the tax year
23        and  through the documentary filing period allowed by the
24        Property Tax Appeal Board.
25        These disclosures must be supported by  an  affidavit  of
26    compliance  signed  by  the  submitting  party  and  must  be
27    tendered  to the opposing party within the documentary filing
28    period allowed by  the  Property  Tax  Appeal  Board.   These
29    disclosures,  along  with  the  supporting affidavit, must be
30    submitted  before  the  appealing  party  may  overcome   the
31    presumption in favor of the board of review.
 
                            -2-                LRB9214142SMdv
 1        (35 ILCS 200/16-170)
 2        Sec. 16-170.  Hearings. A hearing shall be granted if any
 3    party  to  the  appeal  so  requests, and, upon motion of any
 4    party to the appeal or  by  direction  of  the  Property  Tax
 5    Appeal  Board, any appeal may be set down for a hearing, with
 6    proper notice  to  the  interested  parties.  Notice  to  all
 7    interested  taxing  bodies shall be deemed to have been given
 8    when served upon the State's  Attorney  of  the  county  from
 9    which  the appeal has been taken. Hearings may be held before
10    less than a majority of the members of  the  Board,  and  the
11    chairman  may  assign  members  or  hearing  officers to hold
12    hearings.  Such hearings shall be  open  to  the  public  and
13    shall  be  conducted in accordance with the rules of practice
14    and procedure promulgated by the Board.
15        In counties of 3,000,000 or more  inhabitants,  beginning
16    with  assessments  made  for  the  2002  assessment year, for
17    valuation  appeals  concerning   commercial   or   industrial
18    property requesting a change in assessed value of $100,000 or
19    more, the following requirements apply:
20             (1)  The  Property  Tax Appeal Board must notify the
21        parties that the case has been set for hearing  at  least
22        60 days before the scheduled hearing date.
23             (2)  Disclosure  of information under Section 16-169
24        must be filed with the  Property  Tax  Appeal  Board  and
25        tendered to the opposing party before the hearing date.
26             (3)  Opinion testimony.
27                  (A)  Names  of any opinion witnesses and copies
28             of  any  reports  that  will  be  used  during   the
29             witnesses'   testimony  must  be  disclosed  to  the
30             Property Tax Appeal Board  and  the  opposing  party
31             before  the hearing or that witness must be excluded
32             from the hearing.  This includes any opinion witness
33             who testifies during rebuttal.
34                  (B)  Any  valuation  report   prepared   by   a
 
                            -3-                LRB9214142SMdv
 1             government  office may be presented and testified to
 2             by any employee of that same office.
 3        The Board or, any member or hearing officer shall, on its
 4    or his or her own motion or on  a  motion  of  a  party,  may
 5    require  the  production  of  any  books, records, papers, or
 6    documents that are may be material or relevant as evidence in
 7    any matter pending before the Property Tax  Appeal  Board  it
 8    and necessary for the making of a just decision.
 9    (Source: P.A. 76-689; 88-455.)

10        (35 ILCS 200/16-185)
11        Sec.  16-185.   Decisions.  The  decision of the board of
12    review on any assessment is presumed correct and  legal,  but
13    the  presumption is rebuttable.  When the market value is the
14    basis of the appeal, the appellant has the burden of  proving
15    each contested fact by a preponderance of the evidence.  When
16    uniformity is the basis for the appeal, the appellant has the
17    burden of proving each contested fact by clear and convincing
18    evidence. The Property Tax Appeal Board shall make a decision
19    in each appeal or case appealed to it, and the decision shall
20    be  based upon equity and the weight of evidence and not upon
21    constructive fraud, and shall be binding upon  appellant  and
22    officials  of  government.   The  extension  of  taxes on any
23    assessment so appealed shall not be delayed by any proceeding
24    before the Board, and, in case the assessment is  altered  by
25    the   Board,   any   taxes  extended  upon  the  unauthorized
26    assessment or part thereof shall be abated,  or,  if  already
27    paid,  shall be refunded with interest as provided in Section
28    23-20.
29        The decision or order of the Property Tax Appeal Board in
30    any  such  appeal,  shall,  within  10  days  thereafter,  be
31    certified at no charge to the appellant  and  to  the  proper
32    authorities,  including  the  board  of  review  or  board of
33    appeals whose decision was appealed,  the  county  clerk  who
 
                            -4-                LRB9214142SMdv
 1    extends taxes upon the assessment in question, and the county
 2    collector who collects property taxes upon such assessment.
 3        If  the  Property  Tax  Appeal  Board  renders a decision
 4    lowering the assessment of  a  particular  parcel  after  the
 5    deadline  for  filing  complaints with the board of review or
 6    board of appeals or after adjournment of the session  of  the
 7    board  of review or board of appeals at which assessments for
 8    the subsequent year are being considered, the  taxpayer  may,
 9    within  30  days  after  the  date  of  written notice of the
10    Property Tax Appeal Board's decision, appeal  the  assessment
11    for  the  subsequent year directly to the Property Tax Appeal
12    Board.
13        If the Property  Tax  Appeal  Board  renders  a  decision
14    lowering  the  assessment  of  a particular parcel on which a
15    residence occupied by the owner  is  situated,  such  reduced
16    assessment,  subject  to equalization, shall remain in effect
17    for  the  remainder  of  the  general  assessment  period  as
18    provided in Sections 9-215 through 9-225, unless that  parcel
19    is   subsequently   sold   in  an  arm's  length  transaction
20    establishing a  fair  cash  value  for  the  parcel  that  is
21    different  from  the  fair  cash  value  on which the Board's
22    assessment is based, or unless the decision of  the  Property
23    Tax Appeal Board is reversed or modified upon review.
24    (Source: P.A.  88-455;  88-660,  eff.  9-16-94;  89-671, eff.
25    8-14-96.)

26        Section 99.  Effective date.  This Act takes effect  upon
27    becoming law.

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