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| Public Act 098-0322
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| SB1657 Enrolled | LRB098 07357 HLH 37420 b |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing |
Sections 6-15, 9-5, and 16-55 as follows:
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(35 ILCS 200/6-15)
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Sec. 6-15. Political makeup and compensation. The board of |
review appointed
under Section 6-5 shall consist of 3 2 |
members, 2 of whom are affiliated with the political
party |
polling the highest vote for any county office in the county, |
and one
member of the party polling the second highest vote for |
the same county office
at the last general election prior to |
any appointment made under this Section.
The third member shall |
not be affiliated with that same party. Each member of the |
board of review shall receive an annual salary to be fixed
by |
the county board and paid out of the county treasury.
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(Source: P.A. 86-905; 87-1189; 88-455.)
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(35 ILCS 200/9-5)
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Sec. 9-5. Rules. Each county assessor, board of appeals, |
and board of
review shall make and publish reasonable rules for |
the guidance of persons
doing business with them and for the |
orderly dispatch of business.
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In counties with fewer than 3,000,000 inhabitants, these |
rules shall not require specific proof to be offered nor limit |
the nature of evidence which may be offered as a condition of |
filing an assessment complaint under Section 16-55. |
In counties with 3,000,000 or more inhabitants, the county |
assessor and board
of appeals (ending the first Monday in |
December 1998 and the board of
review beginning the first |
Monday in December 1998 and thereafter),
jointly shall make and |
prescribe rules for the assessment of
property and the |
preparation of the assessment books by the township assessors
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in their respective townships and for the return of those books |
to the county
assessor.
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(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. |
8-14-96.)
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(35 ILCS 200/16-55)
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Sec. 16-55. Complaints. |
(a) On written complaint that any property is
overassessed |
or underassessed, the board shall review the assessment, and
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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 taxpayer, if the board |
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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 |
taxpayer, 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 taxpayer. |
(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. |
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. |
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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 telephone or electronically. |
(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
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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 |
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motion, the board
of review shall give notice to the assessor |
or chief county assessment officer
who certified the |
assessment, and give the assessor or chief county assessment
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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 duplicate. The duplicate |
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. |
(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.
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(Source: P.A. 96-1083, eff. 7-16-10; 97-812, eff. 7-13-12.)
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Section 99. Effective date. This Act takes effect upon |
becoming law.
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