Bill Text: IL HB2400 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. In provisions concerning decisions on complaints, provides that, in making its decision, the board of review shall be limited to the evidence presented by the complainant or the complainant's agent, and each complaint shall be limited to the grounds listed in the petition and supporting documents filed with the board. Provides that, when a decision is made on a complaint, the board of review shall make and sign a brief written statement of the reason for the decision (currently, the reason for the change and the manner in which the method used by the assessor in making the assessment was erroneous). Effective immediately.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced) 2023-03-10 - Rule 19(a) / Re-referred to Rules Committee [HB2400 Detail]

Download: Illinois-2023-HB2400-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2400 Introduced , by Rep. Robert "Bob" Rita SYNOPSIS AS INTRODUCED:
35 ILCS 200/16-120
35 ILCS 200/16-125
Amends the Property Tax Code. In provisions concerning decisions on complaints, provides that, in making its decision, the board of review shall be limited to the evidence presented by the complainant or the complainant's agent, and each complaint shall be limited to the grounds listed in the petition and supporting documents filed with the board. Provides that, when a decision is made on a complaint, the board of review shall make and sign a brief written statement of the reason for the decision (currently, the reason for the change and the manner in which the method used by the assessor in making the assessment was erroneous). Effective immediately.
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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 16-120 and 16-125 as follows:
(35 ILCS 200/16-120)
Sec. 16-120. Decision on complaints. In counties with
3,000,000 or more inhabitants, at its meeting for the purpose
of revising and correcting the assessments, the board of
appeals (until the first Monday in December 1998 and the board
of review beginning the first Monday in December 1998 and
thereafter), upon complaint filed by a taxpayer or taxing
district as prescribed in this Code, may revise the entire
assessment of any taxpayer, or any part thereof, and correct
the same as shall appear to the board to be just. The
assessment of the property of any taxpayer shall not be
increased unless that taxpayer or his or her agent shall first
have been notified in writing and been given an opportunity to
be heard. In making its decision, the board shall be limited to
the evidence presented by the complainant or the complainant's
agent, and each complaint shall be limited to the grounds
listed in the petition and supporting documents filed with the
board.

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(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
8-14-96.)
(35 ILCS 200/16-125)
Sec. 16-125. Hearings. In counties with 3,000,000 or more
inhabitants, complaints filed with the board of appeals (until
the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter)
shall be classified by townships. All complaints shall be
docketed numerically, in the order in which they are
presented, as nearly as possible, in books or computer records
kept for that purpose, which shall be open to public
inspection. The complaints shall be considered by townships
until they have been heard and passed upon by the board. After
completing final action on all matters in a township, the
board shall transmit such final actions to the county
assessor.
A hearing upon any complaint shall not be held until the
taxpayer affected and the county assessor have each been
notified and have been given an opportunity to be heard. All
hearings shall be open to the public and the board shall sit
together and hear the representations of the interested
parties or their representatives. An order for a correction of
any assessment shall not be made unless both commissioners of
the board, or a majority of the members in the case of a board
of review, concur therein, in which case, an order for

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correction shall be made in open session and entered in the
records of the board. Beginning with the 2024 assessment year,
when a decision is made on a complaint When an assessment is
ordered corrected, the board shall transmit a computer
printout of the results, shall or make and sign a brief written
statement of the reason for the decision change and the manner
in which the method used by the assessor in making the
assessment was erroneous, and shall deliver a copy of the
statement to the county assessor and the complainant. Upon
request the board shall hear any taxpayer in opposition to a
proposed reduction in any assessment.
The board may destroy or otherwise dispose of complaints
and records pertaining thereto after the lapse of 5 years from
the date of filing.
(Source: P.A. 97-1054, eff. 1-1-13.)
Section 99. Effective date. This Act takes effect upon
becoming law.