Bill Text: IL HB2107 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that, in a county with 3,000,000 or more inhabitants, a person filing a tax objection complaint shall serve a copy of the tax objection complaint by electronic mail upon the applicable municipality and the school district. Provides that an objection to an assessment shall not be allowed by the court in a county with 3,000,000 or more inhabitants if the person paying the taxes is unable to provide written evidence to the State's Attorney that a copy of the tax objection complaint was served on the municipality and the school district. Provides that, if an objection is made claiming incorrect valuation, the complaint shall specify the current assessment and the assessment alleged by the plaintiff to be correct. Provides that, when a taxing district has intervened in a tax objection proceeding and filed its appearance, compromise agreements shall not be accepted by the court over the objection of the intervening taxing district.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2023-03-10 - Rule 19(a) / Re-referred to Rules Committee [HB2107 Detail]

Download: Illinois-2023-HB2107-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2107 Introduced , by Rep. Daniel Didech SYNOPSIS AS INTRODUCED:
35 ILCS 200/23-10
35 ILCS 200/23-15
35 ILCS 200/23-30
Amends the Property Tax Code. Provides that, in a county with 3,000,000 or more inhabitants, a person filing a tax objection complaint shall serve a copy of the tax objection complaint by electronic mail upon the applicable municipality and the school district. Provides that an objection to an assessment shall not be allowed by the court in a county with 3,000,000 or more inhabitants if the person paying the taxes is unable to provide written evidence to the State's Attorney that a copy of the tax objection complaint was served on the municipality and the school district. Provides that, if an objection is made claiming incorrect valuation, the complaint shall specify the current assessment and the assessment alleged by the plaintiff to be correct. Provides that, when a taxing district has intervened in a tax objection proceeding and filed its appearance, compromise agreements shall not be accepted by the court over the objection of the intervening taxing district.
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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
Sections 23-10, 23-15, and 23-30 as follows:
(35 ILCS 200/23-10)
Sec. 23-10. Tax objections and copies. Beginning with the
2003 tax year, in counties with 3,000,000 or more inhabitants,
the person paying the taxes due as provided in Section 23-5 may
file a tax objection complaint under Section 23-15 within 165
days after the first penalty date of the final installment of
taxes for the year in question. In counties with 3,000,000 or
more inhabitants, within 30 days of the filing of the tax
objection complaint, the person filing the tax objection
complaint shall serve a copy of the tax objection complaint by
electronic mail upon the municipality and the school districts
whose tax moneys may be affected by the tax objection
complaint. The person providing a copy of the tax objection
complaint shall send such copy to the electronic mail address
for the municipality and school districts used by the local
county clerk for tax extension purposes. The local county
clerk shall make such electronic mail addresses readily
available. Beginning with the 2003 tax year, in counties with

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less than 3,000,000 inhabitants, the person paying the taxes
due as provided in Section 23-5 may file a tax objection
complaint under Section 23-15 within 75 days after the first
penalty date of the final installment of taxes for the year in
question. However, in all counties in cases in which the
complaint is permitted to be filed without payment under
Section 23-5, it must be filed prior to the entry of judgment
under Section 21-175. In addition, the time specified for
payment of the tax provided in Section 23-5 shall not be
construed to delay or prevent the entry of judgment against,
or the sale of, tax delinquent property if the taxes have not
been paid prior to the entry of judgment under Section 21-175.
However, an An objection to an assessment for any year shall
not be allowed by the court, however, if (i) an administrative
remedy was available by complaint to the board of appeals or
board of review under Section 16-55 or Section 16-115 and ,
unless that remedy was not exhausted prior to the filing of the
tax objection complaint or (ii) in counties with 3,000,000 or
more inhabitants, the person paying the taxes is unable to
provide written evidence to the State's Attorney that a copy
of the tax objection complaint was served by electronic mail
on the municipality and school district.
When any complaint is filed with the court in a county with
less than 3,000,000 inhabitants, the plaintiff shall file 3
copies of the complaint with the clerk of the circuit court.
Any complaint or amendment thereto shall contain (i) on the

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first page a listing of the taxing districts against which the
complaint is directed and (ii) a summary of the reasons for the
tax objections set forth in the complaint with enough copies
of the summary to be distributed to each of the taxing
districts against which the complaint is directed. Within 10
days after the complaint is filed, the clerk of the circuit
court shall deliver one copy to the State's Attorney and one
copy to the county clerk, taking their receipts therefor. The
county clerk shall, within 30 days from the last day for the
filing of complaints, notify the duly elected or appointed
custodian of funds for each taxing district that may be
affected by the complaint, stating (i) that a complaint has
been filed and (ii) the summary of the reasons for the tax
objections set forth in the complaint. Any amendment to a
complaint, except any amendment permitted to be made in open
court during the course of a hearing on the complaint, shall
also be filed in triplicate, with one copy delivered to the
State's Attorney and one copy delivered to the county clerk by
the clerk of the circuit court. The State's Attorney shall
within 10 days of receiving his or her copy of the amendment
notify the duly elected or appointed custodian of funds for
each taxing district whose tax monies may be affected by the
amendment, stating (i) that the amendment has been filed and
(ii) the summary of the reasons for the tax objections set
forth in the amended complaint. The State's Attorney shall
also notify the custodian and the county clerk in writing of

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the date, time, and place of any hearing before the court to be
held upon the complaint or amended complaint not later than 4
days prior to the hearing. The notices provided in this
Section shall be by letter addressed to the custodian or the
county clerk and may be mailed by regular mail, postage
prepaid, postmarked within the required period, but not less
than 4 days before a hearing.
(Source: P.A. 93-378, eff. 7-24-03.)
(35 ILCS 200/23-15)
Sec. 23-15. Tax objection procedure and hearing.
(a) A tax objection complaint under Section 23-10 shall be
filed in the circuit court of the county in which the subject
property is located. Joinder of plaintiffs shall be permitted
to the same extent permitted by law in any personal action
pending in the court and shall be in accordance with Section
2-404 of the Code of Civil Procedure; provided, however, that
no complaint shall be filed as a class action. If an objection
is made claiming incorrect valuation, the complaint shall
specify the current assessment and the assessment alleged by
the plaintiff to be correct. The complaint shall name the
county collector as defendant and shall specify any objections
that the plaintiff may have to the taxes in question. No
appearance or answer by the county collector to the tax
objection complaint, nor any further pleadings, need be filed.
Amendments to the complaint may be made to the same extent

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which, by law, could be made in any personal action pending in
the court.
(b) (1) The court, sitting without a jury, shall hear and
determine all objections specified to the taxes, assessments,
or levies in question. This Section shall be construed to
provide a complete remedy for any claims with respect to those
taxes, assessments, or levies, excepting only matters for
which an exclusive remedy is provided elsewhere in this Code.
(2) The taxes, assessments, and levies that are the
subject of the objection shall be presumed correct and legal,
but the presumption is rebuttable. The plaintiff has the
burden of proving any contested matter of fact by clear and
convincing evidence.
(3) Objections to assessments shall be heard de novo by
the court. The court shall grant relief in the cases in which
the objector meets the burden of proof under this Section and
shows an assessment to be incorrect or illegal. If an
objection is made claiming incorrect valuation, the court
shall consider the objection without regard to the correctness
of any practice, procedure, or method of valuation followed by
the assessor, board of appeals, or board of review in making or
reviewing the assessment, and without regard to the intent or
motivation of any assessing official. The doctrine known as
constructive fraud is hereby abolished for purposes of all
challenges to taxes, assessments, or levies.
(c) If the court orders a refund of any part of the taxes

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paid, it shall also order the payment of interest as provided
in Section 23-20. Appeals may be taken from final judgments as
in other civil cases.
(d) This amendatory Act of 1995 shall apply to all tax
objection matters still pending for any tax year, except as
provided in Sections 23-5 and 23-10 regarding procedures and
time limitations for payment of taxes and filing tax objection
complaints.
(e) In counties with less than 3,000,000 inhabitants, if
the court renders a decision lowering the assessment of a
particular parcel on which a residence occupied by the owner
is situated, the 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 court's
assessment is based, or unless the decision of the court is
reversed or modified upon review.
(Source: P.A. 88-455; 88-642, eff. 9-9-94; 89-126, eff.
7-11-95; 89-290, eff. 1-1-96; 89-593, eff. 8-1-96; 89-626,
eff. 8-9-96.)
(35 ILCS 200/23-30)
Sec. 23-30. Conference on tax objection. Following the
filing of an objection under Section 23-10, the court may hold

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a conference with the objector and the State's Attorney.
Compromise agreements on tax objections reached by conference
shall be filed with the court, and the parties shall prepare an
order covering the settlement and submit the order to the
court for entry. When a taxing district has intervened in a tax
objection proceeding and filed its appearance, compromise
agreements shall not be accepted by the court over the
objection of the intervening taxing district.
(Source: P.A. 88-455; 89-126, eff. 7-11-95.)