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.



LRB102 20868 HLH 29750 b


FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
 
 
A BILL FOR
 


SB3069LRB102 20868 HLH 29750 b



1 AN ACT concerning revenue.


2 Be it enacted by the People of the State of Illinois,

3represented in the General Assembly:



4 Section 5. The Property Tax Code is amended by changing 
5Section 16-160 as follows:




6 (35 ILCS 200/16-160)



7 Sec. 16-160. Property Tax Appeal Board; process. In 
8counties with
3,000,000 or more inhabitants, beginning with 
9assessments made for the 1996
assessment year for residential 
10property of 6 units or less and beginning with
assessments 
11made for the 1997 assessment year for all other property, and 
12for
all property in any county
other than a county with 
133,000,000 or more inhabitants, any taxpayer
dissatisfied with 
14the decision of a board of review or board of appeals as
such

15decision pertains to the assessment of his or her property for 
16taxation
purposes, or any taxing body that has an interest in 
17the decision of the board
of
review or board of appeals on an 
18assessment made by any local assessment
officer,
may, (i) in 
19counties with less than 3,000,000 inhabitants within 30 days

20after the date of written notice of the decision of
the board 
21of review or (ii) in assessment year 1999 and thereafter
in 
22counties with 3,000,000 or more inhabitants within 30 days 
23after the
date of the board of review notice or within 30 days

 
 
SB3069- 2 -LRB102 20868 HLH 29750 b


1after the date that the board of review transmits to the
county 
2assessor pursuant to Section 16-125 its final action on
the 
3township
in which the property is located, whichever is later,

4appeal the
decision to the
Property Tax Appeal Board for 
5review. For filing purposes, taxpayers or owners shall also 
6include condominium associations and homeowner associations. 
7In any appeal where the board of review
or board of appeals has 
8given written
notice of the hearing to the taxpayer 30 days 
9before the hearing, failure to
appear at the board of review or 
10board of appeals hearing shall be grounds
for dismissal of the

11appeal unless a continuance is granted to the taxpayer. If an 
12appeal is
dismissed for failure to appear at a board of review 
13or board of appeals
hearing, the Property Tax
Appeal Board 
14shall have no jurisdiction to hear any subsequent appeal on 
15that
taxpayer's complaint. Such taxpayer or taxing body, 
16hereinafter called the
appellant, shall file a petition with 
17the clerk of the Property Tax Appeal
Board, setting forth the 
18facts upon which he or she bases the objection,
together with a 
19statement of the contentions of law which he or she desires to

20raise, and the relief requested. If a petition is filed by a 
21taxpayer, the
taxpayer is precluded from filing objections 
22based upon valuation, as may
otherwise be permitted by 
23Sections 21-175 and 23-5. However, any taxpayer not
satisfied 
24with the decision of the board of review or board of appeals as

25such decision pertains to
the assessment of his or her 
26property need not appeal the decision to the
Property Tax 
 
 
SB3069- 3 -LRB102 20868 HLH 29750 b


1Appeal Board before seeking relief in the courts.
The changes 
2made by this amendatory Act of the 91st General Assembly shall 
3be
effective beginning
with the 1999 assessment year.

4(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)



5 Section 99. Effective date. This Act takes effect upon 
6becoming law.