Bill Text: IL SB1988 | 2023-2024 | 103rd General Assembly | Enrolled

NOTE: There are more recent revisions of this legislation. Read Latest Draft

---

Bill Title: Amends the Property Tax Code. Provides that, when a revision is made by the county assessor and that revision is not made on complaint of the property owner, the county assessor shall continue to accept appeals from the taxpayer for a period of not less than 35 business days from the later of the date the assessment notice is mailed or is published on the assessor's website.

Spectrum: Partisan Bill (Democrat 10-0)

Status: (Passed) 2023-12-08 - Public Act . . . . . . . . . 103-0583 [SB1988 Detail]

Download: Illinois-2023-SB1988-Enrolled.html

---

SB1988 Enrolled LRB103 26970 HLH 53337 b
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 12-55 as follows:
(35 ILCS 200/12-55)
Sec. 12-55. Notice requirement if assessment is increased;
counties of 3,000,000 or more.
(a) In counties with 3,000,000 or more inhabitants, a
revision by the county assessor, except where such revision is
made on complaint of the owner, shall not increase an
assessment without notice to the person to whom the most
recent tax bill was mailed and an opportunity to be heard
before the assessment is verified. The county assessor shall
continue to accept appeals from the taxpayer for a period of
not less than 30 business days from the later of the date the
assessment notice is mailed as provided in this subsection or
is published on the assessor's website. When a notice is
mailed by the county assessor to the address of a mortgagee,
the mortgagee, within 7 business days after the mortgagee
receives the notice, shall forward a copy of the notice to each
mortgagor of the property referred to in the notice at the last
known address of each mortgagor as shown on the records of the

SB1988 Enrolled - 2 - LRB103 26970 HLH 53337 b
mortgagee. There shall be no liability for the failure of the
mortgagee to forward the notice to each mortgagor. The
assessor may provide for the filing of complaints and make
revisions at times other than those dates published under
Section 14-35. When the county assessor has completed the
revision and correction and entered the changes and revision
in the assessment books, an affidavit shall be attached to the
assessment books in the form required by law, signed by the
county assessor.
(b) In counties with 3,000,000 or more inhabitants, for
parcels, other than parcels in the class that includes the
majority of the single-family residential parcels under a
county ordinance adopted in accordance with Section 4 of
Article IX of the Illinois Constitution, located in the
assessment district for which the current assessment year is a
general assessment year, within 30 days after sending the
required notices under this Section, the county assessor shall
file with the board of appeals (until the first Monday in
December 1998, and the board of review beginning the first
Monday in December 1998 and thereafter) a list of the parcels
for which the notices under this Section were sent, showing
the following information for each such parcel: the parcel
index number, the township in which the parcel is located, the
class for the current year, the previous year's final total
assessed value, the total assessed value proposed by the
county assessor, and the name of the person to whom the notice

SB1988 Enrolled - 3 - LRB103 26970 HLH 53337 b