Bill Amendment: IL SB0809 | 2023-2024 | 103rd General Assembly

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: REVENUE-TECH

Status: 2025-01-07 - Session Sine Die [SB0809 Detail]

Download: Illinois-2023-SB0809-Senate_Amendment_001.html

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Sen. Robert F. Martwick

Filed: 5/3/2024

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AMENDMENT TO SENATE BILL 809
AMENDMENT NO. ______. Amend Senate Bill 809 by replacing
everything after the enacting clause with the following:
"Section 5. The Property Tax Code is amended by changing
Section 16-185 as follows:
(35 ILCS 200/16-185)
Sec. 16-185. Decisions.
(a) The Board shall make a decision in each appeal or case
appealed to it, and the decision shall be based upon equity and
the weight of evidence and not upon constructive fraud, and
shall be binding upon appellant and officials of government.
The extension of taxes on any assessment so appealed shall not
be delayed by any proceeding before the Board, and, in case the
assessment is altered by the Board, any taxes extended upon
the unauthorized assessment or part thereof shall be abated,
or, if already paid, shall be refunded with interest as

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provided in Section 23-20.
(b) The decision or order of the Property Tax Appeal Board
in any such appeal, shall, within 10 days thereafter, be
certified at no charge to the appellant and to the proper
authorities, including the board of review or board of appeals
whose decision was appealed, the county clerk who extends
taxes upon the assessment in question, and the county
collector who collects property taxes upon such assessment.
(c) The final administrative decision of the Property Tax
Appeal Board shall be deemed served on a party when a copy of
the decision is:
(1) deposited in the United States Mail, in a sealed
package, with postage prepaid, addressed to that party at
the address listed for that party in the pleadings; except
that, if the party is represented by an attorney, the
notice shall go to the attorney at the address listed in
the pleadings; or
(2) sent electronically to the party at the e-mail
addresses provided for that party in the pleadings.
The Property Tax Appeal Board shall allow each party to
designate one or more individuals to receive electronic
correspondence on behalf of that party and shall allow each
party to change, add, or remove designees selected by that
party during the course of the proceedings. Decisions and all
electronic correspondence shall be directed to each individual
so designated.

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(d) If the Property Tax Appeal Board renders a decision
lowering the assessment of a particular parcel after the
deadline for filing complaints with the board of review or
board of appeals or after adjournment of the session of the
board of review or board of appeals at which assessments for
the subsequent year or years of the same general assessment
period, as provided in Sections 9-215 through 9-225, are being
considered, the taxpayer may, within 30 days after the date of
written notice of the Property Tax Appeal Board's decision,
appeal the assessment for such subsequent year or years
directly to the Property Tax Appeal Board.
(e) Subject to subsection (f) of this Section, if the
Property Tax Appeal Board renders a decision lowering the
assessment of a particular parcel on which a residence
occupied by the owner is situated, that reduced assessment,
subject to equalization, shall remain in effect for the
remainder of the general assessment period, as provided in
Sections 9-215 through 9-225, except that, if, as a result of
one or more of the factors described in subsection (f), the
assessed value of the parcel in any subsequent assessment year
during the general assessment period is less than the
assessment determined by the Property Tax Appeal Board in its
decision lowering the assessment of the parcel, then the
assessed value for that subsequent assessment year shall be
maintained for the remainder of the general assessment period,
subject to equalization.

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(f) Notwithstanding subsection (e) of this Section, if the
Property Tax Appeal Board renders a decision lowering the
assessment of a particular parcel on which a residence
occupied by the owner is situated, then the Property Tax
Appeal Board shall determine the correct assessment, subject
to equalization, for that parcel for the remainder of the
general assessment period, as provided in Sections 9-215
through 9-225, only if the correct assessment can be
determined based on one or more of the following factors:
(1) the parcel is subsequently sold in an arm's length
transaction establishing a fair cash value for the parcel
that is different from the fair cash value on which the
Property Tax Appeal Board's assessment is based;
(2) the parcel or the improvements on the parcel were
substantially changed in any way contemplated by Section
9-160 or Section 9-180 so that the fair cash value on which
the Property Tax Appeal Board's assessment is based no
longer fairly represents the parcel's fair cash value, in
which case competent evidence of the parcel's fair cash
value shall be submitted to the Property Tax Appeal Board;
(3) the Property Tax Appeal Board's assessment would
not be uniform, or its assessment would otherwise not be
in conformance with Section 4 of Article XI of the
Illinois Constitution of 1970, in which case competent
evidence of the parcel's lack of uniformity shall be
submitted to the Property Tax Appeal Board; or

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(4) the decision of the Property Tax Appeal Board is
reversed or modified upon review.
If the Property Tax Appeal Board cannot determine the
parcel's correct assessment based on any of the factors
provided for in this subsection, then the provisions of
subsection (e) of this Section shall apply.
If the Property Tax Appeal Board renders a decision
lowering the assessment of a particular parcel on which a
residence occupied by the owner is situated, such reduced
assessment, subject to equalization, shall remain in effect
for the remainder of the general assessment period as provided
in Sections 9-215 through 9-225, unless that parcel is
subsequently sold in an arm's length transaction establishing
a fair cash value for the parcel that is different from the
fair cash value on which the Board's assessment is based, or
unless the decision of the Property Tax Appeal Board is
reversed or modified upon review.
(Source: P.A. 99-626, eff. 7-22-16; 100-216, eff. 8-18-17.)