|
| | 103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2512 Introduced , by Rep. Kelly M. Burke SYNOPSIS AS INTRODUCED:
|
| |
Amends the Property Tax Code. Provides that, when a revision
is made by the county assessor and that revision is not made on complaint of the property owner, the county assessor shall continue to accept appeals from the taxpayer for a period of not less than 35 business days from the later of the date the assessment notice is mailed or is published on the assessor's website.
| |
| | |
| | A BILL FOR |
|
|
| | HB2512 | | LRB103 26974 HLH 53341 b |
|
|
| 1 | | AN ACT concerning revenue.
|
| 2 | | Be it enacted by the People of the State of Illinois,
|
| 3 | | represented in the General Assembly:
|
| 4 | | Section 5. The Property Tax Code is amended by changing |
| 5 | | Section 12-55 as follows:
|
| 6 | | (35 ILCS 200/12-55)
|
| 7 | | Sec. 12-55.
Notice requirement if assessment is increased; |
| 8 | | counties of
3,000,000 or more.
|
| 9 | | (a) In counties with 3,000,000 or more inhabitants, a
|
| 10 | | revision
by the county assessor, except where such revision is |
| 11 | | made on complaint of the
owner, shall not increase an |
| 12 | | assessment without notice to the person to whom
the most |
| 13 | | recent tax bill was mailed and an opportunity to be heard |
| 14 | | before the
assessment is verified.
The county assessor shall |
| 15 | | continue to accept appeals from the taxpayer for a period of |
| 16 | | not less than 35 business days from the later of the date the |
| 17 | | assessment notice is mailed as provided in this subsection or |
| 18 | | is published on the assessor's website. When a notice is |
| 19 | | mailed by
the county assessor to the address of a
mortgagee,
|
| 20 | | the mortgagee, within 7 business days after the mortgagee |
| 21 | | receives
the notice, shall forward a copy of the notice to each |
| 22 | | mortgagor of the
property
referred to in the notice
at the last |
| 23 | | known address of each mortgagor as shown on the records of the
|
|
| | HB2512 | - 2 - | LRB103 26974 HLH 53341 b |
|
|
|
| 1 | | mortgagee. There shall be no liability for the failure of the |
| 2 | | mortgagee to
forward the notice to each mortgagor.
The |
| 3 | | assessor may provide for
the filing of complaints
and make |
| 4 | | revisions at times other than those dates published under |
| 5 | | Section
14-35. When the county assessor has completed the |
| 6 | | revision and correction and
entered the changes and revision |
| 7 | | in the assessment books, an affidavit shall be
attached to the |
| 8 | | assessment books in the form required by law, signed by the
|
| 9 | | county assessor.
|
| 10 | | (b) In counties with 3,000,000 or more inhabitants, for |
| 11 | | parcels, other
than parcels in the class that includes the |
| 12 | | majority of the single-family
residential parcels under a |
| 13 | | county ordinance adopted in accordance with Section
4 of |
| 14 | | Article IX of the Illinois Constitution, located in the |
| 15 | | assessment
district for which the current assessment year is a |
| 16 | | general assessment year,
within 30 days after sending the |
| 17 | | required notices under this Section, the
county assessor shall |
| 18 | | file with the board of appeals (until the first Monday in
|
| 19 | | December 1998, and the board of review beginning the first |
| 20 | | Monday in December
1998 and thereafter) a list of the parcels |
| 21 | | for which the notices under this
Section were sent, showing |
| 22 | | the following information for each such parcel: the
parcel |
| 23 | | index number, the township in which the parcel is located, the |
| 24 | | class for
the current year, the previous year's final total |
| 25 | | assessed value, the total
assessed value proposed by the |
| 26 | | county assessor, and the name of the person to
whom the notice |
|
| | HB2512 | - 3 - | LRB103 26974 HLH 53341 b |
|
|
|
| 1 | | required under this Section was sent. The list shall be
|
| 2 | | available for public inspection at the office of the board |
| 3 | | during the regular
office hours of the board. The list shall be |
| 4 | | retained by the board for at
least 10 years after the date it |
| 5 | | is initially filed by the county assessor.
|
| 6 | | (c) The provisions of subsection (b) of this Section shall |
| 7 | | be applicable
beginning with the assessment for the 1997 tax |
| 8 | | year.
|
| 9 | | (Source: P.A. 90-4, eff. 3-7-97; 91-751, eff. 6-2-00.)
|