Bill Amendment: IL SB2744 | 2017-2018 | 100th General Assembly

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: PROP TX-ASSESSORS/ASSESSMENTS

Status: 2019-02-06 - Sent to the Governor [SB2744 Detail]

Download: Illinois-2017-SB2744-Senate_Amendment_001.html

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Sen. Pamela J. Althoff

Filed: 5/1/2018

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AMENDMENT TO SENATE BILL 2744
AMENDMENT NO. ______. Amend Senate Bill 2744 by replacing
everything after the enacting clause with the following:
"Section 5. The Property Tax Code is amended by changing
Sections 2-45, 3-5, 8-35, 11-25, 11-155, 11-160, 11-165, 17-20,
and 17-40 as follows:
(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.

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(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

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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 certificate from the Illinois Property
Assessment Institute with current additional 30 class
hours as required for additional compensation under
Section 4-10;
(2) (blank); (A) A Certified Illinois Assessing
Officer certificate from the Illinois Property Assessment
Institute with a minimum of 300 additional hours of
successfully completed courses approved by the Department,
if at least 150 of the course hours required a written
examination; and
(B) within the 4 years preceding the election,
successful completion of at least 15 class hours of
additional training in courses that must be approved by the
Department, including but not limited to, assessment,
appraisal, or computer courses, and that may be offered by
accredited universities, colleges, or community colleges;
(3) a Certified Assessment Evaluator designation from
the International Association of Assessing Officers;
(4) a currently active MAI, SREA, SRPA, SRA, or RM
designation certification as a Member of the Appraisal
Institute, Senior Real Estate Analyst, or Senior Real
Property Appraiser from the Appraisal Institute or its

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predecessor organization;
(5) a currently active professional designation by any
other appraisal or assessing association approved by the
Department; or
(6) (blank). if the person has served as a township or
multi-township assessor for 12 years or more, a Certified
Illinois Assessing Official certificate from the Illinois
Property Assessment Institute with a minimum of 360
additional hours of successfully completed courses
approved by the Department, if at least 180 of the course
hours required a written examination.
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

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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

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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. 93-188, eff. 7-11-03.)
(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 individual to the
county clerk:

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(1) A currently active Certified Illinois Assessing
Official designation certificate from the Illinois
Property Assessment Institute, plus the additional
training required for additional compensation under
Section 4-10.
(2) A currently active Certified Assessment Evaluator
certificate from the International Association of
Assessing Officers.
(3) A currently active MAI, SREA, SRPA, SRA, or RM
designation Member of the Appraisal Institute (MAI),
Residential Member (RM), Senior Real Estate Analyst
(SREA), Senior Real Property Analyst (SRPA) or Senior
Residential Analyst (SRA) certificate from the Appraisal
Institute or its predecessor organizations.
(4) (Blank). If the person has served as a supervisor
of assessments for 12 years or more, a Certified Illinois
Assessing Official certificate from the Illinois Property
Assessment Institute with a minimum of 360 additional hours
of successfully completed courses approved by the
Department if at least 180 of the course hours required a
written examination.
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

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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 and on the Department's
official website, 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.
(Source: P.A. 92-667, eff. 7-16-02.)
(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 on the Department's official
website and 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

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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.

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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

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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.)
(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
recommendation by the Illinois Environmental Protection Agency
to the Illinois Pollution Control Board application for the

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certificate or the date of the construction of the facility,
whichever is later.
(Source: P.A. 100-201, eff. 8-18-17.)
(35 ILCS 200/11-155)
Sec. 11-155. Certification and assessment authority. For
assessment tax purposes, a qualifying water treatment facility
shall be certified as such by the Director of Natural Resources
and shall be assessed by the Department of Revenue. If an
application is approved and a certification is issued following
the procedure contained in Section 11-160, the property shall
be assessed as a qualifying water treatment facility by the
Department of Revenue.
(Source: P.A. 92-278, eff. 1-1-02.)
(35 ILCS 200/11-160)
Sec. 11-160. Approval procedure. Application for approval
as a qualifying water treatment facility shall be filed with
the Department of Revenue Natural Resources in the manner and
form prescribed by the Department of Revenue Director of
National Resources. The application shall contain appropriate
and available descriptive information concerning anything
claimed to be entitled to assessment tax treatment as defined
in this Division 4. If it is found that the facility meets the
definition, the Director of Revenue Natural Resources, or his
or her duly authorized designee, shall enter a finding and

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issue a certificate that requires assessment 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. 92-278, eff. 1-1-02.)
(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 a qualifying water treatment facility
certificate may appeal the finding and order of the Department
of Revenue (or the Department of Natural Resources, if
applicable) under the Administrative Review Law.
(Source: P.A. 92-278, eff. 1-1-02.)
(35 ILCS 200/17-20)
Sec. 17-20. Hearing on tentative equalization factor. The
Department shall, after publishing its tentative equalization
factor and giving notice of hearing to the public in a
newspaper of general circulation in the county and on the
Department's official website, hold a hearing on its estimate
not less than 10 days nor more than 30 days from the date of the
publication. The notice shall state the date and time of the
hearing, which shall be held in either Chicago or Springfield,

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the basis for the estimate of the Department, and further
information as the Department may prescribe. The Department
shall, after giving a hearing to all interested parties and
opportunity for submitting testimony and evidence in support of
or adverse to the estimate as the Department considers
requisite, either confirm or revise the estimate so as to
correctly represent the considered judgment of the Department
respecting the estimated percentage to be added to or deducted
from the aggregate assessment of all locally assessed property
in the county except property assessed under Sections 10-110
through 10-140 or 10-170 through 10-200. Within 30 days after
the conclusion of the hearing the Department shall mail to the
County Clerk, by certified mail, its determination with respect
to such estimated percentage to be added to or deducted from
the aggregate assessment.
(Source: P.A. 91-555, eff. 1-1-00.)
(35 ILCS 200/17-40)
Sec. 17-40. Publication of final equalization factor. The
Department shall publish in each county and on the Department's
official website the percentage and equalization factor
certified to each county clerk under Section 17-30. If the
percentage differs from the percentage derived from the initial
estimate certified under Section 17-15, a statement as to the
basis for the final percentage shall also be published. The
Department shall provide the statement to any member of the

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public upon request.
(Source: P.A. 79-703; 88-455.)".