Bill Text: IL SB3143 | 2019-2020 | 101st General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that, in counties with less than 3,000,000 inhabitants, the assessment list may be posted on the chief county assessment officer's website.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2021-01-13 - Session Sine Die [SB3143 Detail]

Download: Illinois-2019-SB3143-Introduced.html

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101ST GENERAL ASSEMBLY State of Illinois 2019 and 2020 SB3143 Introduced 2/6/2020, by Sen. Sara Feigenholtz SYNOPSIS AS INTRODUCED:
35 ILCS 200/12-10
Amends the Property Tax Code. Provides that, in counties with less than 3,000,000 inhabitants, the assessment list may be posted on the chief county assessment officer's website.
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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
Section 12-10 as follows:
(35 ILCS 200/12-10)
Sec. 12-10. Publication of assessments; counties of less
than 3,000,000. In counties with less than 3,000,000
inhabitants, as soon as the chief county assessment officer has
completed the assessment in the county or in the assessment
district, he or she shall, in each year of a general
assessment, publish for the county or assessment district a
complete list of the assessment, by townships if so organized.
In years other than years of a general assessment, the chief
county assessment officer shall publish a list of property for
which assessments have been added or changed since the
preceding assessment, together with the amounts of the
assessments, except that publication of individual assessment
changes shall not be required if the changes result from
equalization by the supervisor of assessments under Section
9-210, or Section 10-200, in which case the list shall include
a general statement indicating that assessments have been
changed because of the application of an equalization factor

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and shall set forth the percentage of increase or decrease
represented by the factor. The publication shall be made on or
before December 31 of that year, and shall be printed in some
public newspaper or newspapers published in the county or
posted on the chief county assessment officer's website. In
every township or assessment district in which there is
published one or more newspapers of general circulation, if the
publication is not posted on the chief county assessment
officer's website, the list of that township shall be published
in one of the newspapers.
At the top of the list of assessments there shall be a
notice in substantially the following form printed in type no
smaller than eleven point:
"NOTICE TO TAXPAYERS
Median Level of Assessment--(insert here the median level
of assessment for the assessment district)
Your property is to be assessed at the above listed median
level of assessment for the assessment district. You may check
the accuracy of your assessment by dividing your assessment by
the median level of assessment. The resulting value should
equal the estimated fair cash value of your property. If the
resulting value is greater than the estimated fair cash value
of your property, you may be over-assessed. If the resulting
value is less than the fair cash value of your property, you
may be under-assessed. You may appeal your assessment to the
Board of Review."

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The notice published under this Section shall also include
the following:
(1) A statement advising the taxpayer that assessments
of property, other than farm land and coal, are required by
law to be assessed at 33 1/3% of fair market value.
(2) The name, address, phone number, office hours, and,
if one exists, the website address of the assessor.
(3) A statement advising the taxpayer of the steps to
follow if the taxpayer believes the full fair market value
of the property is incorrect or believes the assessment is
not uniform with other comparable properties in the same
neighborhood. The statement shall also (i) advise all
taxpayers to contact the township assessor's office, in
those counties under township organization, first to
review the assessment, (ii) advise all taxpayers to file an
appeal with the board of review if not satisfied with the
assessor review, and (iii) give the phone number to call
for a copy of the board of review rules; if the Board of
Review maintains a web site, the notice must also include
the address of the website where the Board of Review rules
can be viewed.
(4) A statement advising the taxpayer that there is a
deadline date for filing an appeal with the board of review
and indicating that deadline date (30 days following the
scheduled publication date).
(5) A brief explanation of the relationship between the

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assessment and the tax bill.
(6) In bold type, a notice of possible eligibility for
the various homestead exemptions as provided in Section
15-165 through Section 15-175 and Section 15-180.
The newspaper shall furnish to the local assessment
officers as many copies of the paper containing the assessment
list as they may require.
(Source: P.A. 97-146, eff. 7-14-11.)