Bill Text: IL SB2546 | 2021-2022 | 102nd General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that, if a complainant is unable to personally attend a hearing, the complainant may permit a relative, friend, or real estate agent to represent them at the hearing, regardless of whether the relative, friend, or real estate agent is a lawyer or not. Imposes a fiduciary obligation on the relative, friend, or real estate agent.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2022-12-31 - Chief Sponsor Changed to Sen. Don Harmon [SB2546 Detail]

Download: Illinois-2021-SB2546-Introduced.html

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102ND GENERAL ASSEMBLY State of Illinois 2021 and 2022 SB2546 Introduced 2/26/2021, by Sen. Melinda Bush SYNOPSIS AS INTRODUCED:
35 ILCS 200/16-55
Amends the Property Tax Code. Provides that, if a complainant is unable to personally attend a hearing, the complainant may permit a relative, friend, or real estate agent to represent them at the hearing, regardless of whether the relative, friend, or real estate agent is a lawyer or not. Imposes a fiduciary obligation on the relative, friend, or real estate agent.
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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 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. Except

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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, 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.

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(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 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

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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
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

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passed upon by the board.
(k) If the complainant is unable to personally attend a
hearing, the complainant may permit any of the following to
represent them at the hearing, regardless of whether the
individual is a lawyer or not: a relative, a friend, or a real
estate agent. In order for a relative, friend, or real estate
agent to represent a complainant, the complainant must submit
to the board of review a written a statement granting such
permission and signed by both parties. The statement imposes a
fiduciary obligation on the relative, friend, or real estate
agent representing the complainant.
(Source: P.A. 98-322, eff. 8-12-13; 99-98, eff. 1-1-16;
99-579, eff. 7-15-16.)