Bill Text: IL HB0458 | 2009-2010 | 96th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that owners of residential property are liable, on a proportionate basis, for the increased taxes resulting from certain improvements to the property beginning (i) on the date the property is residentially occupied, or (ii) on the first day of January of the second year following the year in which construction of the improvements was completed, whichever occurs first. Sets forth criteria for determining whether property is "residentially occupied". Effective immediately.

Spectrum: Partisan Bill (Republican 6-0)

Status: (Introduced - Dead) 2009-03-25 - Added Co-Sponsor Rep. Angelo Saviano [HB0458 Detail]

Download: Illinois-2009-HB0458-Introduced.html

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96TH GENERAL ASSEMBLY State of Illinois 2009 and 2010 HB0458 Introduced 2/4/2009, by Rep. Ed Sullivan, Jr. SYNOPSIS AS INTRODUCED:
35 ILCS 200/9-180
Amends the Property Tax Code. Provides that owners of residential property are liable, on a proportionate basis, for the increased taxes resulting from certain improvements to the property beginning (i) on the date the property is residentially occupied, or (ii) on the first day of January of the second year following the year in which construction of the improvements was completed, whichever occurs first. Sets forth criteria for determining whether property is "residentially occupied". Effective immediately.
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FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Section 9-180 as follows:
(35 ILCS 200/9-180)
Sec. 9-180. Pro-rata valuations; improvements or removal
of improvements.
(a) 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.
(b) Notwithstanding any other provision of this Code,

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beginning in taxable year 2009, owners of residential property
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 beginning (i)
on the date the property is residentially occupied, or (ii) on
the first day of January of the second year following the year
in which construction of the improvements was completed,
whichever occurs first. For purposes of this Section, property
shall be considered residentially occupied upon personal
verification to the county assessor or when any two of the
following conditions have been met:
(1) an occupancy permit has been issued for the
property;
(2) a deed transferring ownership of the property from
one party to another has been filed with the county
recorder subsequent to the date of the first permanent
utility service;
(3) a utility company providing service in the county
has verified a transfer of service for the property from
one party to another;
(4) The person or persons occupying the newly
constructed property has registered a change of address
with any local, State, or federal governmental office or
agency.
(c) When, during the previous calendar year, any buildings,
structures or other improvements on the property were destroyed

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