Bill Text: IL HB3105 | 2023-2024 | 103rd General Assembly | Introduced


Bill Title: Amends the Property Tax Code. Provides that the Property Tax Appeal Board shall not accept or consider any appraisal that does not meet the Uniform Standards of Professional Appraisal Practice as promulgated by The Appraisal Foundation at the time the appeal was filed. Provides that the Property Tax Appeal Board Process ends in counties with 3,000,000 or more inhabitants for all property with the 2023 assessment year. Provides that the Property Tax Appeal Board may retain jurisdiction over any appeal properly filed with respect to a property in a county of 3,000,000 or more inhabitants before the last day of calendar year 2024, provided that any such appeal that is not resolved by the last day of 2024 shall be dismissed without a decision, notwithstanding the other provisions. Such a dismissal may not be appealed, but a tax objection case may be filed pursuant to Article 23 of the Property Tax Code in the circuit court of the county in which the property involved in the dismissed case is situated for a period of one year after the date of the dismissal, notwithstanding any temporal filing limitations in the provisions of Article 23. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2023-03-10 - Rule 19(a) / Re-referred to Rules Committee [HB3105 Detail]

Download: Illinois-2023-HB3105-Introduced.html


103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB3105

Introduced , by Rep. Abdelnasser Rashid

SYNOPSIS AS INTRODUCED:
35 ILCS 200/16-120
35 ILCS 200/16-160
35 ILCS 200/16-185

Amends the Property Tax Code. Provides that the Property Tax Appeal Board shall not accept or consider any appraisal that does not meet the Uniform Standards of Professional Appraisal Practice as promulgated by The Appraisal Foundation at the time the appeal was filed. Provides that the Property Tax Appeal Board Process ends in counties with 3,000,000 or more inhabitants for all property with the 2023 assessment year. Provides that the Property Tax Appeal Board may retain jurisdiction over any appeal properly filed with respect to a property in a county of 3,000,000 or more inhabitants before the last day of calendar year 2024, provided that any such appeal that is not resolved by the last day of 2024 shall be dismissed without a decision, notwithstanding the other provisions. Such a dismissal may not be appealed, but a tax objection case may be filed pursuant to Article 23 of the Property Tax Code in the circuit court of the county in which the property involved in the dismissed case is situated for a period of one year after the date of the dismissal, notwithstanding any temporal filing limitations in the provisions of Article 23. Effective immediately.
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A BILL FOR

HB3105LRB103 05802 HLH 50822 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5Sections 16-120, 16-160, and 16-185 as follows:
6 (35 ILCS 200/16-120)
7 Sec. 16-120. Decision on complaints. In counties with
83,000,000 or more inhabitants, at its meeting for the purpose
9of revising and correcting the assessments, the board of
10appeals (until the first Monday in December 1998 and the board
11of review beginning the first Monday in December 1998 and
12thereafter), upon complaint filed by a taxpayer or taxing
13district as prescribed in this Code, may revise the entire
14assessment of any taxpayer, or any part thereof, and correct
15the same as shall appear to the board to be just. The
16assessment of the property of any taxpayer shall not be
17increased unless that taxpayer or his agent shall first have
18been notified in writing and been given an opportunity to be
19heard. The Property Tax Appeal Board shall not accept or
20consider any appraisal that does not meet the Uniform
21Standards of Professional Appraisal Practice (USPAP) as
22promulgated by The Appraisal Foundation at the time the appeal
23was filed.

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1(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
28-14-96.)
3 (35 ILCS 200/16-160)
4 Sec. 16-160. Property Tax Appeal Board; process. In
5counties with 3,000,000 or more inhabitants, beginning with
6assessments made for the 1996 assessment year for residential
7property of 6 units or less and beginning with assessments
8made for the 1997 assessment year for all other property, and
9for all property in any county other than a county with
103,000,000 or more inhabitants, but ending for all property
11with the 2023 assessment year, any taxpayer dissatisfied with
12the decision of a board of review or board of appeals as such
13decision pertains to the assessment of his or her property for
14taxation purposes, or any taxing body that has an interest in
15the decision of the board of review or board of appeals on an
16assessment made by any local assessment officer, may, (i) in
17counties with less than 3,000,000 inhabitants within 30 days
18after the date of written notice of the decision of the board
19of review or (ii) in assessment year 1999 and thereafter in
20counties with 3,000,000 or more inhabitants within 30 days
21after the date of the board of review notice or within 30 days
22after the date that the board of review transmits to the county
23assessor pursuant to Section 16-125 its final action on the
24township in which the property is located, whichever is later,
25appeal the decision to the Property Tax Appeal Board for

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1review. In any appeal where the board of review or board of
2appeals has given written notice of the hearing to the
3taxpayer 30 days before the hearing, failure to appear at the
4board of review or board of appeals hearing shall be grounds
5for dismissal of the appeal unless a continuance is granted to
6the taxpayer. If an appeal is dismissed for failure to appear
7at a board of review or board of appeals hearing, the Property
8Tax Appeal Board shall have no jurisdiction to hear any
9subsequent appeal on that taxpayer's complaint. Such taxpayer
10or taxing body, hereinafter called the appellant, shall file a
11petition with the clerk of the Property Tax Appeal Board,
12setting forth the facts upon which he or she bases the
13objection, together with a statement of the contentions of law
14which he or she desires to raise, and the relief requested. If
15a petition is filed by a taxpayer, the taxpayer is precluded
16from filing objections based upon valuation, as may otherwise
17be permitted by Sections 21-175 and 23-5. However, any
18taxpayer not satisfied with the decision of the board of
19review or board of appeals as such decision pertains to the
20assessment of his or her property need not appeal the decision
21to the Property Tax Appeal Board before seeking relief in the
22courts. The changes made by this amendatory Act of the 91st
23General Assembly shall be effective beginning with the 1999
24assessment year.
25 An association may, on behalf of all or several of the
26owners that constitute the association, file an appeal to the

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1Property Tax Appeal Board or intervene in an appeal to the
2Property Tax Appeal Board filed by a taxing body. For purposes
3of this Section, "association" means: (1) a common interest
4community association, as that term is defined in Section 1-5
5of the Common Interest Community Association Act; (2) a unit
6owners' association, as that term is defined in subsection (o)
7of Section 2 of the Condominium Property Act; or (3) a master
8association, as that term is defined in subsection (u) of
9Section 2 of the Condominium Property Act.
10 The Board may retain jurisdiction over any appeal properly
11filed with respect to a property in a county of 3,000,000 or
12more inhabitants before the last day of calendar year 2024,
13provided that any such appeal that is not resolved by the last
14day of 2025 shall be dismissed without a decision,
15notwithstanding the provisions of Section 16-185. Such a
16dismissal may not be appealed, but a tax objection case may be
17filed pursuant to Article 23 of the Property Tax Code in the
18circuit court of the county in which the property involved in
19the dismissed case is situated for a period of one year after
20the date of the dismissal, notwithstanding any temporal filing
21limitations in the provisions of Article 23.
22(Source: P.A. 102-1000, eff. 1-1-23.)
23 (35 ILCS 200/16-185)
24 Sec. 16-185. Decisions. The Board shall make a decision in
25each appeal or case appealed to it, and the decision shall be

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1based upon equity and the weight of evidence and not upon
2constructive fraud, and shall be binding upon appellant and
3officials of government. The extension of taxes on any
4assessment so appealed shall not be delayed by any proceeding
5before the Board, and, in case the assessment is altered by the
6Board, any taxes extended upon the unauthorized assessment or
7part thereof shall be abated, or, if already paid, shall be
8refunded with interest as provided in Section 23-20.
9 The Board shall not accept or consider any appraisal that
10does not meet the Uniform Standards of Professional Appraisal
11Practice (USPAP) as promulgated by The Appraisal Foundation at
12the time the appeal was filed.
13 The decision or order of the Property Tax Appeal Board in
14any such appeal, shall, within 10 days thereafter, be
15certified at no charge to the appellant and to the proper
16authorities, including the board of review or board of appeals
17whose decision was appealed, the county clerk who extends
18taxes upon the assessment in question, and the county
19collector who collects property taxes upon such assessment.
20 The final administrative decision of the Property Tax
21Appeal Board shall be deemed served on a party when a copy of
22the decision is: (1) deposited in the United States Mail, in a
23sealed package, with postage prepaid, addressed to that party
24at the address listed for that party in the pleadings; except
25that, if the party is represented by an attorney, the notice
26shall go to the attorney at the address listed in the

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1pleadings; or (2) sent electronically to the party at the
2e-mail addresses provided for that party in the pleadings. The
3Property Tax Appeal Board shall allow each party to designate
4one or more individuals to receive electronic correspondence
5on behalf of that party and shall allow each party to change,
6add, or remove designees selected by that party during the
7course of the proceedings. Decisions and all electronic
8correspondence shall be directed to each individual so
9designated.
10 If the Property Tax Appeal Board renders a decision
11lowering the assessment of a particular parcel after the
12deadline for filing complaints with the board of review or
13board of appeals or after adjournment of the session of the
14board of review or board of appeals at which assessments for
15the subsequent year or years of the same general assessment
16period, as provided in Sections 9-215 through 9-225, are being
17considered, the taxpayer may, within 30 days after the date of
18written notice of the Property Tax Appeal Board's decision,
19appeal the assessment for such subsequent year or years
20directly to the Property Tax Appeal Board.
21 If the Property Tax Appeal Board renders a decision
22lowering the assessment of a particular parcel on which a
23residence occupied by the owner is situated, such reduced
24assessment, subject to equalization, shall remain in effect
25for the remainder of the general assessment period as provided
26in Sections 9-215 through 9-225, unless that parcel is

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1subsequently sold in an arm's length transaction establishing
2a fair cash value for the parcel that is different from the
3fair cash value on which the Board's assessment is based, or
4unless the decision of the Property Tax Appeal Board is
5reversed or modified upon review.
6(Source: P.A. 99-626, eff. 7-22-16; 100-216, eff. 8-18-17.)
7 Section 99. Effective date. This Act takes effect upon
8becoming law.
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