Bill Text: IL SB3386 | 2011-2012 | 97th General Assembly | Engrossed
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Amends the Property Tax Code. Authorizes a board of review in a county with 3 million or more inhabitants to send electronic notices of assessment changes. Provides for the electronic filing of assessment complaints in counties with a population of 3 million or more inhabitants. Shortens the period during which a board of review in a county with 3 million or more inhabitants must retain hearing records. Defines "electronic", "electronic record", and "electronic signature".
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Passed) 2012-08-23 - Public Act . . . . . . . . . 97-1054 [SB3386 Detail]
Download: Illinois-2011-SB3386-Engrossed.html
Bill Title: Amends the Property Tax Code. Authorizes a board of review in a county with 3 million or more inhabitants to send electronic notices of assessment changes. Provides for the electronic filing of assessment complaints in counties with a population of 3 million or more inhabitants. Shortens the period during which a board of review in a county with 3 million or more inhabitants must retain hearing records. Defines "electronic", "electronic record", and "electronic signature".
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Passed) 2012-08-23 - Public Act . . . . . . . . . 97-1054 [SB3386 Detail]
Download: Illinois-2011-SB3386-Engrossed.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||
5 | Sections 12-50, 16-115, and 16-125 and by adding Sections 1-46, | ||||||
6 | 1-47, 1-48, and 1-136 as follows:
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7 | (35 ILCS 200/1-46 new) | ||||||
8 | Sec. 1-46. Electronic. Includes electrical, digital, | ||||||
9 | magnetic, optical, electromagnetic, or any other form of | ||||||
10 | technology that has capabilities similar to these | ||||||
11 | technologies.
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12 | (35 ILCS 200/1-47 new) | ||||||
13 | Sec. 1-47. Electronic record. A record generated, | ||||||
14 | communicated, received, or stored by electronic means for use | ||||||
15 | in an information system or for transmission from one | ||||||
16 | information system to another.
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17 | (35 ILCS 200/1-48 new) | ||||||
18 | Sec. 1-48. Electronic signature. A signature in electronic | ||||||
19 | form attached to, or logically associated with, an electronic | ||||||
20 | record.
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1 | (35 ILCS 200/1-136 new) | ||||||
2 | Sec. 1-136. Signed or signature. Includes any symbol | ||||||
3 | executed or adopted, or any security procedure employed or | ||||||
4 | adopted, using electronic means or otherwise, by or on behalf | ||||||
5 | of a person with the intent to authenticate a record.
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6 | (35 ILCS 200/12-50)
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7 | Sec. 12-50.
Mailed notice to taxpayer after change by board | ||||||
8 | of review or
board of appeals. If
final board of review or | ||||||
9 | board of appeals
action regarding any
property, including | ||||||
10 | equalization
under Section 16-60 or Section 16-65, results in | ||||||
11 | an increased or decreased
assessment, in counties with less | ||||||
12 | than 3,000,000 inhabitants, the board shall mail a notice to | ||||||
13 | the taxpayer, at his
or her address as it appears in the | ||||||
14 | assessment records, whose property is
affected by such action, | ||||||
15 | and in the case of a complaint filed with a board of
review | ||||||
16 | under Section
16-25 or 16-115, to the taxing body filing the | ||||||
17 | complaint. In counties with 3,000,000 or more inhabitants, the | ||||||
18 | board shall provide notice by mail, or by means of electronic | ||||||
19 | record, to the taxpayer whose property is affected by such | ||||||
20 | action, at his or her address or e-mail address as it appears | ||||||
21 | in the assessment records of a complaint filed with the board, | ||||||
22 | and, in the case of a complaint filed with a board of review | ||||||
23 | under Section 16-125 or 16-115, to the taxing body filing the | ||||||
24 | complaint. A copy shall be
given to the
assessor or chief | ||||||
25 | county assessment officer
if his or her assessment was reversed
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1 | or
modified by the board. Written notice shall also be given to | ||||||
2 | any
taxpayer who filed a complaint in writing with the board | ||||||
3 | and whose
assessment was not changed. The notice shall set | ||||||
4 | forth the assessed value
prior to board action; the assessed | ||||||
5 | value after final board action but prior to
any equalization; | ||||||
6 | and the assessed value as
equalized by the board, if the board | ||||||
7 | equalizes.
This
notice shall state that the value as certified | ||||||
8 | to the county clerk by the
board will be the locally assessed | ||||||
9 | value of the
property for that year and each succeeding year, | ||||||
10 | unless revised in a
succeeding year in the manner provided in | ||||||
11 | this Code. The written notice
shall also set forth specifically | ||||||
12 | the facts upon which the board's decision
is based. In counties | ||||||
13 | with less than 3,000,000 inhabitants, the notice shall also | ||||||
14 | contain the
following statement: "You may appeal this
decision | ||||||
15 | to the Property Tax Appeal Board by filing a petition for
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16 | review with the Property Tax Appeal Board within 30 days after | ||||||
17 | this
notice is mailed to you or your agent, or is personally | ||||||
18 | served upon you
or your agent".
In counties with 3,000,000 or | ||||||
19 | more inhabitants, the notice shall also contain
the following | ||||||
20 | statement: "You may appeal this decision to the Property Tax
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21 | Appeal Board by filing a petition for review with the Property | ||||||
22 | Tax Appeal Board
within 30 days after the date of this notice | ||||||
23 | or within 30 days after the date
that the Board of Review | ||||||
24 | transmits to the county assessor
pursuant to Section 16-125 its | ||||||
25 | final action on the
township in which your property is located, | ||||||
26 | whichever is later". The Board
shall
publish its transmittal |
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1 | date of final action on each
township in at least one newspaper | ||||||
2 | of general circulation in the county.
The changes made by this | ||||||
3 | amendatory Act of the 91st General Assembly apply to
the 1999 | ||||||
4 | assessment year and thereafter.
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5 | (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
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6 | (35 ILCS 200/16-115)
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7 | Sec. 16-115. Filing complaints. In counties with 3,000,000 | ||||||
8 | or more
inhabitants, complaints that any property is | ||||||
9 | overassessed or underassessed or
is exempt may be made by any | ||||||
10 | taxpayer. Complaints that any property is
overassessed or | ||||||
11 | underassessed or is exempt may be made by a taxing district
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12 | that has an interest in the assessment to
a board of review. | ||||||
13 | All complaints
shall be in writing,
identify and describe the | ||||||
14 | particular property, otherwise comply with the rules
in force, | ||||||
15 | be either signed by the complaining party or his or her | ||||||
16 | attorney or, if filed electronically, signed with the | ||||||
17 | electronic signature of the complaining party or his or her | ||||||
18 | attorney , and be
filed with the board of appeals
(until the | ||||||
19 | first Monday in December 1998 and the board of review
beginning | ||||||
20 | the first Monday in December 1998 and thereafter)
in at least | ||||||
21 | duplicate. The board
shall forward one copy of each complaint | ||||||
22 | to the county assessor.
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23 | Complaints by taxpayers and taxing districts and | ||||||
24 | certificates of
correction by the county assessor
as provided | ||||||
25 | in this Code shall be filed with the board according to
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1 | townships on or before the dates specified in the notices given | ||||||
2 | in Section
16-110.
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3 | (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | ||||||
4 | 8-14-96.)
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5 | (35 ILCS 200/16-125)
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6 | Sec. 16-125. Hearings. In counties with 3,000,000 or more | ||||||
7 | inhabitants,
complaints filed with the board of appeals
(until | ||||||
8 | the first Monday in December 1998 and the board of review
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9 | beginning
the first Monday in December 1998 and thereafter)
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10 | shall be classified by townships.
All complaints shall be | ||||||
11 | docketed numerically, in the order in which they are
presented, | ||||||
12 | as nearly as possible, in books or computer records kept for | ||||||
13 | that
purpose, which shall be open to public inspection. The | ||||||
14 | complaints shall be
considered by townships until they have | ||||||
15 | been heard and passed upon by the
board.
After completing final | ||||||
16 | action on all matters in a township, the
board shall transmit | ||||||
17 | such final actions to the county assessor.
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18 | A hearing upon any complaint shall not be held until the | ||||||
19 | taxpayer affected
and the county assessor have each been | ||||||
20 | notified and have been given an
opportunity to be heard. All | ||||||
21 | hearings shall be open to the public and the board
shall sit | ||||||
22 | together and hear the representations of the
interested
parties | ||||||
23 | or their representatives. An order for a correction of any
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24 | assessment shall not be made unless both commissioners of the | ||||||
25 | board, or a
majority of the members in the case of a board of |
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1 | review, concur
therein, in which case, an order for correction | ||||||
2 | therefor shall be made in open session and
entered in the | ||||||
3 | records of the board. When an assessment is ordered corrected,
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4 | the board shall transmit a computer printout of the results, or
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5 | make
and sign a brief written statement of the reason for the | ||||||
6 | change and the manner
in which the method used by the assessor | ||||||
7 | in making the assessment was
erroneous, and shall deliver a | ||||||
8 | copy of the statement to the county assessor.
Upon request the | ||||||
9 | board shall hear any taxpayer in opposition to a proposed
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10 | reduction in any assessment.
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11 | The board may destroy or otherwise dispose of complaints | ||||||
12 | and
records pertaining thereto after the lapse of 4 5 years | ||||||
13 | from the date
of
filing.
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14 | (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99; | ||||||
15 | 92-133, eff. 7-24-01.)
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