Bill Text: IL HB4014 | 2015-2016 | 99th General Assembly | Introduced
Bill Title: Amends the Property Tax Code. Provides that in all cases where a change in assessed valuation of $100,000 or more is sought, the party filing the petition must state in the initial complaint the valuation that is sought. Requires the board of review to provide notice of the petition to all municipalities, school districts, fire protection districts, and community college districts that have a revenue interest in the property at least 14 days prior to the hearing on the complaint. Removes a provision concerning serving a copy of the petition to all taxing districts. Provides that in any appeal on a property within a county of fewer than 3,000,000 population where the appellant did not provide notice to the board of review that a change in assessed valuation of $100,000 or more was being sought, the Property Tax Appeal Board shall have no jurisdiction to issue any decision that would result in a change of $100,000 or more. Makes related changes. Effective immediately.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2015-03-19 - Tabled [HB4014 Detail]
Download: Illinois-2015-HB4014-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||||
5 | Sections 16-55 and 16-160 as follows:
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6 | (35 ILCS 200/16-55)
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7 | Sec. 16-55. Complaints. | ||||||||||||||||||||||||||
8 | (a) On written complaint that any property is
overassessed | ||||||||||||||||||||||||||
9 | or underassessed, the board shall review the assessment, and
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10 | correct it, as appears to be just, but in no case shall the | ||||||||||||||||||||||||||
11 | property be
assessed at a higher percentage of fair cash value | ||||||||||||||||||||||||||
12 | than other property in the
assessment district prior to | ||||||||||||||||||||||||||
13 | equalization by the board or the Department. | ||||||||||||||||||||||||||
14 | (b) The board shall include compulsory sales in reviewing | ||||||||||||||||||||||||||
15 | and correcting assessments, including, but not limited to, | ||||||||||||||||||||||||||
16 | those compulsory sales submitted by the taxpayer, if the board | ||||||||||||||||||||||||||
17 | determines that those sales reflect the same property | ||||||||||||||||||||||||||
18 | characteristics and condition as those originally used to make | ||||||||||||||||||||||||||
19 | the assessment. The board shall also consider whether the | ||||||||||||||||||||||||||
20 | compulsory sale would otherwise be considered an arm's length | ||||||||||||||||||||||||||
21 | transaction. | ||||||||||||||||||||||||||
22 | (c) If a complaint is filed by an attorney on behalf of a | ||||||||||||||||||||||||||
23 | taxpayer, all notices and correspondence from the board |
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1 | relating to the appeal shall be directed to the attorney. The | ||||||
2 | board may require proof of the attorney's authority to | ||||||
3 | represent the taxpayer. If the attorney fails to provide proof | ||||||
4 | of authority within the compliance period granted by the board | ||||||
5 | pursuant to subsection (d), the board may dismiss the | ||||||
6 | complaint. The Board shall send, electronically or by mail, | ||||||
7 | notice of the dismissal to the attorney and taxpayer. | ||||||
8 | (d) A
complaint to affect the assessment for the current | ||||||
9 | year shall be filed on or before 30 calendar days after the | ||||||
10 | date
of publication of the assessment list under Section 12-10. | ||||||
11 | Upon receipt of a written complaint that is timely filed under | ||||||
12 | this Section, the board of review shall docket the complaint. | ||||||
13 | If the complaint does not comply with the board of review rules | ||||||
14 | adopted under Section 9-5 entitling the complainant to a | ||||||
15 | hearing, the board shall send, electronically or by mail, | ||||||
16 | notification acknowledging receipt of the complaint. The | ||||||
17 | notification must identify which rules have not been complied | ||||||
18 | with and provide the complainant with not less than 10 business | ||||||
19 | days to bring the complaint into compliance with those rules. | ||||||
20 | If the complainant complies with the board of review rules | ||||||
21 | either upon the initial filing of a complaint or within the | ||||||
22 | time as extended by the board of review for compliance, then | ||||||
23 | the board of review shall send, electronically or by mail, a | ||||||
24 | notice of hearing and the board shall hear the complaint and | ||||||
25 | shall issue and send, electronically or by mail, a decision | ||||||
26 | upon resolution. Except as otherwise provided in subsection |
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1 | (c), if the complainant has not complied with the rules within | ||||||
2 | the time as extended by the board of review, the board shall | ||||||
3 | nonetheless issue and send a decision. The board of review may | ||||||
4 | adopt rules allowing any party to attend and participate in a | ||||||
5 | hearing by telephone or electronically. | ||||||
6 | (e) The board may also,
at any time before its revision of | ||||||
7 | the assessments is completed in every year,
increase, reduce or | ||||||
8 | otherwise adjust the assessment of any property, making
changes | ||||||
9 | in the valuation as may be just, and shall have full power over | ||||||
10 | the
assessment of any person and may do anything in regard | ||||||
11 | thereto that it may deem
necessary to make a just assessment, | ||||||
12 | but the property shall not be assessed at
a higher percentage | ||||||
13 | of fair cash value than the assessed valuation of other
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14 | property in the assessment district prior to equalization by | ||||||
15 | the board or the
Department. | ||||||
16 | (f) No assessment shall be increased until the person to be | ||||||
17 | affected
has been notified and given an opportunity to be | ||||||
18 | heard, except as provided
below. | ||||||
19 | (g) Before making any reduction in assessments of its own | ||||||
20 | motion, the board
of review shall give notice to the assessor | ||||||
21 | or chief county assessment officer
who certified the | ||||||
22 | assessment, and give the assessor or chief county assessment
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23 | officer an opportunity to be heard thereon. | ||||||
24 | (h) All complaints of errors in
assessments of property | ||||||
25 | shall be in writing, and shall be filed by the
complaining | ||||||
26 | party with the board of review, in duplicate. The duplicate |
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1 | shall
be filed by the board of review with the assessor or | ||||||
2 | chief county assessment
officer who certified the assessment. | ||||||
3 | (i) In all cases where a change in assessed
valuation of | ||||||
4 | $100,000 or more is sought, the party filing the petition must | ||||||
5 | state in the initial complaint the valuation that is sought. | ||||||
6 | Failure to so indicate shall result in a waiver of the | ||||||
7 | petitioner to seek a change of $100,000 or more that year. The | ||||||
8 | the board of review shall provide notice of the petition to all | ||||||
9 | municipalities, school districts, fire protection districts, | ||||||
10 | and community college districts that have a revenue interest in | ||||||
11 | the property at least 14 days prior to the hearing on the | ||||||
12 | complaint; this notice may be e-mailed also serve a
copy of the | ||||||
13 | petition on all taxing districts as shown on the last available | ||||||
14 | tax
bill at least 14 days prior to the hearing on the | ||||||
15 | complaint. All taxing
districts shall have an opportunity to be | ||||||
16 | heard on the complaint. | ||||||
17 | (j) Complaints
shall be classified by townships or taxing | ||||||
18 | districts by the clerk of the board
of review. All classes of | ||||||
19 | complaints shall be docketed numerically, each in its
own | ||||||
20 | class, in the order in which they are presented, in books kept | ||||||
21 | for that
purpose, which books shall be open to public | ||||||
22 | inspection. Complaints shall be
considered by townships or | ||||||
23 | taxing districts until all complaints have been
heard and | ||||||
24 | passed upon by the board.
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25 | (Source: P.A. 97-812, eff. 7-13-12; 98-322, eff. 8-12-13.)
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1 | (35 ILCS 200/16-160)
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2 | Sec. 16-160. Property Tax Appeal Board; process. | ||||||
3 | (a) In counties with
3,000,000 or more inhabitants, | ||||||
4 | beginning with assessments made for the 1996
assessment year | ||||||
5 | for residential property of 6 units or less and beginning with
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6 | assessments made for the 1997 assessment year for all other | ||||||
7 | property, and for
all property in any county
other than a | ||||||
8 | county with 3,000,000 or more inhabitants, any taxpayer
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9 | dissatisfied with the decision of a board of review or board of | ||||||
10 | appeals as
such
decision pertains to the assessment of his or | ||||||
11 | her property for taxation
purposes, or any taxing body that has | ||||||
12 | an interest in the decision of the board
of
review or board of | ||||||
13 | appeals on an assessment made by any local assessment
officer,
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14 | may, (i) in counties with less than 3,000,000 inhabitants | ||||||
15 | within 30 days
after the date of written notice of the decision | ||||||
16 | of
the board of review or (ii) in assessment year 1999 and | ||||||
17 | thereafter
in counties with 3,000,000 or more inhabitants | ||||||
18 | within 30 days after the
date of the board of review notice or | ||||||
19 | within 30 days
after the date that the board of review | ||||||
20 | transmits to the
county assessor pursuant to Section 16-125 its | ||||||
21 | final action on
the township
in which the property is located, | ||||||
22 | whichever is later,
appeal the
decision to the
Property Tax | ||||||
23 | Appeal Board for review. | ||||||
24 | (b) In any appeal where the board of review
or board of | ||||||
25 | appeals has given written
notice of the hearing to the taxpayer | ||||||
26 | 30 days before the hearing, failure to
appear at the board of |
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1 | review or board of appeals hearing shall be grounds
for | ||||||
2 | dismissal of the
appeal unless a continuance is granted to the | ||||||
3 | taxpayer. If an appeal is
dismissed for failure to appear at a | ||||||
4 | board of review or board of appeals
hearing, the Property Tax
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5 | Appeal Board shall have no jurisdiction to hear any subsequent | ||||||
6 | appeal on that
taxpayer's complaint. | ||||||
7 | (c) In any appeal on a property within a county of fewer | ||||||
8 | than 3,000,000 population where the appellant did not provide | ||||||
9 | notice to the board of review pursuant to Section 16-55(i) that | ||||||
10 | a change in assessed valuation of $100,000 or more was being | ||||||
11 | sought, the Property Tax Appeal Board shall have no | ||||||
12 | jurisdiction to issue any decision that would result in a | ||||||
13 | change of $100,000 or more. | ||||||
14 | (d) Such taxpayer or taxing body, hereinafter called the
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15 | appellant, shall file a petition with the clerk of the Property | ||||||
16 | Tax Appeal
Board, setting forth the facts upon which he or she | ||||||
17 | bases the objection,
together with a statement of the | ||||||
18 | contentions of law which he or she desires to
raise, and the | ||||||
19 | relief requested. | ||||||
20 | (e) If a petition is filed by a taxpayer, the
taxpayer is | ||||||
21 | precluded from filing objections based upon valuation, as may
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22 | otherwise be permitted by Sections 21-175 and 23-5. However, | ||||||
23 | any taxpayer not
satisfied with the decision of the board of | ||||||
24 | review or board of appeals as
such decision pertains to
the | ||||||
25 | assessment of his or her property need not appeal the decision | ||||||
26 | to the
Property Tax Appeal Board before seeking relief in the |
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1 | courts.
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2 | (f) The changes made by this amendatory Act of the 91st | ||||||
3 | General Assembly shall be
effective beginning
with the 1999 | ||||||
4 | assessment year.
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5 | (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
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6 | Section 99. Effective date. This Act takes effect upon | ||||||
7 | becoming law.
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