Bill Text: IL SB3069 | 2021-2022 | 102nd General Assembly | Introduced

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

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Bill Title: Amends the Property Tax Code. Provides that an association may, on behalf of all or several of the owners that constitute the association, file an appeal to the Property Tax Appeal Board or intervene in an appeal filed by a taxing body. Defines "association" as: (1) a common interest community association; (2) a unit owners' association; or (3) a master association.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Passed) 2022-05-27 - Public Act . . . . . . . . . 102-1000 [SB3069 Detail]

Download: Illinois-2021-SB3069-Introduced.html

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102ND GENERAL ASSEMBLY State of Illinois 2021 and 2022 SB3069 Introduced 1/11/2022, by Sen. Laura M. Murphy SYNOPSIS AS INTRODUCED:
35 ILCS 200/16-160
Amends the Property Tax Code. Provides that condominium associations and homeowner associations may also file appeals with the Property Tax Appeal Board. Effective immediately.
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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 16-160 as follows:
(35 ILCS 200/16-160)
Sec. 16-160. Property Tax Appeal Board; process. In
counties with 3,000,000 or more inhabitants, beginning with
assessments made for the 1996 assessment year for residential
property of 6 units or less and beginning with assessments
made for the 1997 assessment year for all other property, and
for all property in any county other than a county with
3,000,000 or more inhabitants, any taxpayer dissatisfied with
the decision of a board of review or board of appeals as such
decision pertains to the assessment of his or her property for
taxation purposes, or any taxing body that has an interest in
the decision of the board of review or board of appeals on an
assessment made by any local assessment officer, may, (i) in
counties with less than 3,000,000 inhabitants within 30 days
after the date of written notice of the decision of the board
of review or (ii) in assessment year 1999 and thereafter in
counties with 3,000,000 or more inhabitants within 30 days
after the date of the board of review notice or within 30 days

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after the date that the board of review transmits to the county
assessor pursuant to Section 16-125 its final action on the
township in which the property is located, whichever is later,
appeal the decision to the Property Tax Appeal Board for
review. For filing purposes, taxpayers or owners shall also
include condominium associations and homeowner associations.
In any appeal where the board of review or board of appeals has
given written notice of the hearing to the taxpayer 30 days
before the hearing, failure to appear at the board of review or
board of appeals hearing shall be grounds for dismissal of the
appeal unless a continuance is granted to the taxpayer. If an
appeal is dismissed for failure to appear at a board of review
or board of appeals hearing, the Property Tax Appeal Board
shall have no jurisdiction to hear any subsequent appeal on
that taxpayer's complaint. Such taxpayer or taxing body,
hereinafter called the appellant, shall file a petition with
the clerk of the Property Tax Appeal Board, setting forth the
facts upon which he or she bases the objection, together with a
statement of the contentions of law which he or she desires to
raise, and the relief requested. If a petition is filed by a
taxpayer, the taxpayer is precluded from filing objections
based upon valuation, as may otherwise be permitted by
Sections 21-175 and 23-5. However, any taxpayer not satisfied
with the decision of the board of review or board of appeals as
such decision pertains to the assessment of his or her
property need not appeal the decision to the Property Tax

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Appeal Board before seeking relief in the courts. The changes
made by this amendatory Act of the 91st General Assembly shall
be effective beginning with the 1999 assessment year.
(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
Section 99. Effective date. This Act takes effect upon
becoming law.