Bill Text: IL SB1792 | 2017-2018 | 100th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. In provisions concerning hearings before the board of review or the Property Tax Appeal Board, provides that the complainant or appellant shall make timely disclosure to the assessor and the board or review or Property Tax Appeal Board, as applicable, of all relevant evidence or information known to the complainant or appellant, including, in cases where a change in assessed valuation over $300,000 is sought, all appraisals prepared in anticipation of filing a complaint or appeal. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2019-01-09 - Session Sine Die [SB1792 Detail]

Download: Illinois-2017-SB1792-Introduced.html

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100TH GENERAL ASSEMBLY State of Illinois 2017 and 2018 SB1792 Introduced 2/9/2017, by Sen. Steve Stadelman SYNOPSIS AS INTRODUCED:
35 ILCS 200/16-55
35 ILCS 200/16-170
Amends the Property Tax Code. In provisions concerning hearings before the board of review or the Property Tax Appeal Board, provides that the complainant or appellant shall make timely disclosure to the assessor and the board or review or Property Tax Appeal Board, as applicable, of all relevant evidence or information known to the complainant or appellant, including, in cases where a change in assessed valuation over $300,000 is sought, all appraisals prepared in anticipation of filing a complaint or appeal. Effective immediately.
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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
Sections 16-55 and 16-170 as follows:
(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
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

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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.
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. The complainant shall make timely disclosure

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to the assessor and the board of all relevant evidence or
information known to the complainant, including, in all cases
where a change in assessed valuation over $300,000 is sought,
all appraisals prepared in anticipation of filing a complaint.
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.
(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,

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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
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. Service may be by electronic means if
the taxing district consents to electronic service and provides
the board of review with a valid e-mail address for the purpose
of receiving service. All taxing districts shall have an

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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.
(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

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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; 99-579,
eff. 7-15-16.)
(35 ILCS 200/16-170)
Sec. 16-170. Hearings. A hearing shall be granted if any
party to the appeal so requests, and, upon motion of any party
to the appeal or by direction of the Property Tax Appeal Board,
any appeal may be set down for a hearing, with proper notice to
the interested parties. Notice to all interested taxing bodies
shall be deemed to have been given when served upon the State's
Attorney of the county from which the appeal has been taken.
Hearings may be held before less than a majority of the members
of the Board, and the chairman may assign members or hearing
officers to hold hearings. Such hearings shall be open to the
public and shall be conducted in accordance with the rules of
practice and procedure promulgated by the Board. The Board, any
member or hearing officer may require the production of any
books, records, papers or documents that may be material or
relevant as evidence in any matter pending before it and
necessary for the making of a just decision. In addition to the
requirements of the Board, the appealing party shall make
timely disclosure to the county assessor and the Board of all

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relevant evidence or information known to the appealing party,
including, in all cases where a change in assessed valuation
over $300,000 is sought, all appraisals prepared in
anticipation of filing an appeal.
(Source: P.A. 76-689; 88-455.)
Section 99. Effective date. This Act takes effect upon
becoming law.