Bill Text: IL HB4685 | 2015-2016 | 99th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that, if there is a revision or correction affecting the assessed value of property that is used as a comparable property for the purposes of determining the assessed value of the taxpayer's property, then an assessment complaint may be filed with respect to the taxpayer's property within one year after the assessment for the comparable property is revised or corrected. Requires the chief county assessment officer and each township or multi-township assessor to post certain information on the assessor's Internet website. Provides that the chief county assessment officer is responsible for the accuracy of any information posted on the website. Provides that, if the information posted on the website contains an error with respect to the assessed value of comparable property, then an assessment complaint may be filed within one year after the taxpayer discovers, or through the use of reasonable diligence should have discovered, the error.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2016-02-05 - Referred to Rules Committee [HB4685 Detail]

Download: Illinois-2015-HB4685-Introduced.html

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99TH GENERAL ASSEMBLY State of Illinois 2015 and 2016 HB4685 Introduced , by Rep. Patricia R. Bellock SYNOPSIS AS INTRODUCED:
35 ILCS 200/12-13 new
35 ILCS 200/16-55
Amends the Property Tax Code. Provides that, if there is a revision or correction affecting the assessed value of property that is used as a comparable property for the purposes of determining the assessed value of the taxpayer's property, then an assessment complaint may be filed with respect to the taxpayer's property within one year after the assessment for the comparable property is revised or corrected. Requires the chief county assessment officer and each township or multi-township assessor to post certain information on the assessor's Internet website. Provides that the chief county assessment officer is responsible for the accuracy of any information posted on the website. Provides that, if the information posted on the website contains an error with respect to the assessed value of comparable property, then an assessment complaint may be filed within one year after the taxpayer discovers, or through the use of reasonable diligence should have discovered, the error.
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FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
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
Section 16-55 and by adding Section 12-13 as follows:
(35 ILCS 200/12-13 new)
Sec. 12-13. Chief county assessment officer; website.
(a) It is the intent of the General Assembly to increase
the transparency and accountability of each county and township
assessor and to ensure that a fair assessment process is in
place for all taxpayers.
(b) Whenever an assessment is revised or corrected by a
decision of the board of review, a decision of the Property Tax
Appeal Board, an order or judgment of the circuit court, or the
issuance of a certificate of error, the chief county assessment
officer of the county in which the property is located and the
township or multi-township assessor of the township in which
the property is located shall each post the revised or
corrected assessment on his or her Internet website, along with
a detailed explanation of why the revision or correction was
necessary. This information shall be updated within 2 weeks
after the assessment is revised or corrected.
(c) In addition, each chief county assessment officer and

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each township or multi-township assessor shall post the
following quality metrics on his or her Internet website:
(1) the total number of board of review decisions,
decisions of the Property Tax Appeal Board, or circuit
court proceedings that affected the assessment of property
within the county during the previous 5 years; and
(2) the total number of assessments performed in the
county during the previous 2 years.
(d) The chief county assessment officer shall be
responsible for the accuracy of any information posted on an
Internet website maintained by the chief county assessment
officer. The chief county assessment officer shall also ensure
that each township or multi-township assessor within the county
complies with the posting requirements of this Section.
(35 ILCS 200/16-55)
Sec. 16-55. Complaints.
(a) On written complaint that any property is overassessed
or underassessed, the board shall review the assessment, and
correct it, as appears to be just, but in no case shall the
property be assessed at a higher percentage of fair cash value
than other property in the assessment district prior to
equalization by the board or the Department.
(b) The board shall include compulsory sales in reviewing
and correcting assessments, including, but not limited to,
those compulsory sales submitted by the complainant, if the

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board determines that those sales reflect the same property
characteristics and condition as those originally used to make
the assessment. The board shall also consider whether the
compulsory sale would otherwise be considered an arm's length
transaction.
(c) If a complaint is filed by an attorney on behalf of a
complainant, all notices and correspondence from the board
relating to the appeal shall be directed to the attorney. The
board may require proof of the attorney's authority to
represent the taxpayer. If the attorney fails to provide proof
of authority within the compliance period granted by the board
pursuant to subsection (d), the board may dismiss the
complaint. The Board shall send, electronically or by mail,
notice of the dismissal to the attorney and complainant.
(d) A complaint to affect the assessment for the current
year shall be filed on or before 30 calendar days after the
date of publication of the assessment list under Section 12-10.
If the assessed value of property that is used as a comparable
property for the purposes of determining the assessed value of
the taxpayer's property is revised or corrected as a result of
a decision of the board of review, a decision of the Property
Tax Appeal Board, an order or judgment of the circuit court, or
the issuance of a certificate of error, then a complaint may be
filed within one year after the assessed value of the
comparable property is revised or corrected. If the information
posted on the county or township assessor's website under

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Section 12-13 contains an error with respect to the assessed
value of property that is used as a comparable property for the
purposes of determining the assessed value of the taxpayer's
property, then a complaint may be filed within one year after
the taxpayer discovers, or through the use of reasonable
diligence should have discovered, the error. Upon receipt of a
written complaint that is timely filed under this Section, the
board of review shall docket the complaint. If the complaint
does not comply with the board of review rules adopted under
Section 9-5 entitling the complainant to a hearing, the board
shall send, electronically or by mail, notification
acknowledging receipt of the complaint. The notification must
identify which rules have not been complied with and provide
the complainant with not less than 10 business days to bring
the complaint into compliance with those rules. If the
complainant complies with the board of review rules either upon
the initial filing of a complaint or within the time as
extended by the board of review for compliance, then the board
of review shall send, electronically or by mail, a notice of
hearing and the board shall hear the complaint and shall issue
and send, electronically or by mail, a decision upon
resolution. Except as otherwise provided in subsection (c), if
the complainant has not complied with the rules within the time
as extended by the board of review, the board shall nonetheless
issue and send a decision. The board of review may adopt rules
allowing any party to attend and participate in a hearing by

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telephone or electronically.
(d-5) Complaints and other written correspondence sent by
the United States mail shall be considered filed as of the
postmark date in accordance with Section 1.25 of the Statute on
Statutes. Complaints and other written correspondence sent by a
delivery service other than the United States Postal System
shall be considered as filed as of the date sent as indicated
by the shipper's tracking label. If allowed by board of review
rule, complaints and other written correspondence transmitted
electronically shall be considered filed as of the date
received.
(e) The board may also, at any time before its revision of
the assessments is completed in every year, increase, reduce or
otherwise adjust the assessment of any property, making changes
in the valuation as may be just, and shall have full power over
the assessment of any person and may do anything in regard
thereto that it may deem necessary to make a just assessment,
but the property shall not be assessed at a higher percentage
of fair cash value than the assessed valuation of other
property in the assessment district prior to equalization by
the board or the Department.
(f) No assessment shall be increased until the person to be
affected has been notified and given an opportunity to be
heard, except as provided below.
(g) Before making any reduction in assessments of its own
motion, the board of review shall give notice to the assessor

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or chief county assessment officer who certified the
assessment, and give the assessor or chief county assessment
officer an opportunity to be heard thereon.
(h) All complaints of errors in assessments of property
shall be in writing, and shall be filed by the complaining
party with the board of review, in the number of copies
required by board of review rule. A copy shall be filed by the
board of review with the assessor or chief county assessment
officer who certified the assessment.
(i) In all cases where a change in assessed valuation of
$100,000 or more is sought, the board of review shall also
serve a copy of the petition on all taxing districts as shown
on the last available tax bill at least 14 days prior to the
hearing on the complaint. All taxing districts shall have an
opportunity to be heard on the complaint. A taxing district
wishing to intervene shall file a request to intervene with the
board of review at least five days in advance of a scheduled
hearing. If board of review rules require the appellant to
submit evidence in advance of a hearing, then any evidence in
support of the intervenor's opinion of assessed value must be
submitted to the board of review and complainant no later than
five calendar days prior to the hearing. Service shall be made
as set forth in subsection (d-5), but if board of review rules
allow complaints and correspondence to be transmitted
electronically, then the intervenor's evidence shall be
transmitted electronically.

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(i-5) If board of review rules require the appellant to
submit evidence in advance of a hearing, then any evidence to
support the assessor's opinion of assessed value must be
submitted to the board of review and the complainant (or, if
represented by an attorney, to the attorney) no later than five
calendar days prior to the hearing. Service shall be made as
set forth in subsection (d-5), but if board of review rules
allow complaints and correspondence to be transmitted
electronically, then the assessor's evidence shall be
transmitted electronically.
(j) Complaints shall be classified by townships or taxing
districts by the clerk of the board of review. All classes of
complaints shall be docketed numerically, each in its own
class, in the order in which they are presented, in books kept
for that purpose, which books shall be open to public
inspection. Complaints shall be considered by townships or
taxing districts until all complaints have been heard and
passed upon by the board.
(Source: P.A. 98-322, eff. 8-12-13; 99-98, eff. 1-1-16.)