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1
 AN ACT concerning revenue.


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

3
represented in the General Assembly:



4
 Section 5. The Property Tax Code is amended by changing 
5
Sections 9-260, 9-265, 9-270, 16-135, and 16-140 as follows:

6
 (35 ILCS 200/9-260)
7
 Sec. 9-260. Assessment of omitted property; counties of 
8
3,000,000 or
more.
9
 (a) After signing the affidavit, the county assessor
shall 
10
have power, when directed by the board of
appeals
(until the 
11
first Monday in December 1998 and the board of review
beginning

12
the first Monday in December 1998 and thereafter), or on his or 
13
her own
initiative, subject to the limitations of Sections 
14
9-265 and 9-270, to assess properties which
may have been 
15
omitted from assessments
for the current year and not more than 
16
5 years prior to the current year or during any year or years 
17
for which the property was
liable to be taxed, and for which 
18
the tax has not been paid, but only on notice
and an 
19
opportunity to be heard in the manner and form required by law, 
20
and
shall enter the assessments upon the assessment books. Any 
21
time period for the review of an omitted assessment included in 
22
the notice shall be consistent with the time period established 
23
by the assessor in accordance with subsection (a) of Section 
 


 






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1
12-55. No charge for tax of
previous years shall be made 
2
against any property if (1) the assessor failed to notify the 
3
board of review of an omitted assessment in accordance with 
4
subsection (d) of this Section; (2) (a) the property was last

5
assessed as unimproved, (b) the owner of such property gave 
6
notice of
subsequent improvements and requested a reassessment 
7
as required by Section
9-180, and (c) reassessment of the 
8
property was not made within the 16 month
period immediately 
9
following the receipt of that notice; (3) the assessor received 
10
a building permit for the property evidencing that new 
11
construction had occurred or was occurring on the property but 
12
failed to list the improvement on the tax rolls; (4) the 
13
assessor received a survey containing the omitted property but 
14
failed to list the improvement on the tax rolls; (5) the 
15
assessor possessed an aerial photograph of the omitted 
16
improvement but failed to list the improvement on the tax 
17
rolls; (6) the assessor received a real estate transfer 
18
declaration indicating a sale from an exempt property owner to 
19
a non-exempt property owner but failed to list the property on 
20
the tax rolls; or (7) the property was the subject of an 
21
assessment appeal before the assessor or the board of review 
22
that had included the intended omitted property as part of the 
23
assessment appeal and provided evidence of its market value.
24
 (b) Any taxes based on the omitted assessment of a property 
25
pursuant to
Sections
9-260 through 9-270 and Sections 16-135 
26
and 16-140 shall be prepared and mailed at the same time as the

 


 






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1
estimated first
installment property tax bill for the preceding 
2
year (as described in
Section 21-30)
is prepared and mailed. 
3
The omitted assessment tax bill
is not due
until the date on 
4
which the second installment property tax bill for the

5
preceding
year becomes due. The omitted assessment tax bill 
6
shall be deemed
delinquent
and shall bear interest beginning on 
7
the day after the due date of the second
installment
(as 
8
described in Section 21-25). Any taxes for omitted assessments 
9
deemed
delinquent
after the due date of the second installment 
10
tax bill shall bear
interest at the rate of
1.5% per month or 
11
portion thereof until paid or forfeited (as described in

12
Section 21-25).
13
 (c) The
assessor shall have no power to change the 
14
assessment or alter the
assessment books in any other manner or 
15
for any other purpose so as to
change or affect the taxes in 
16
that year, except as ordered by the board of
appeals (until the 
17
first Monday in December 1998 and the board of review
beginning 
18
the first Monday in December 1998 and thereafter). The county

19
assessor shall make
all changes and corrections ordered by the 
20
board of appeals
(until the first Monday in December 1998 and 
21
the board of review
beginning
the first Monday in December 1998 
22
and thereafter).
The county assessor may for the purpose
of 
23
revision by the board of appeals
(until the first Monday in 
24
December 1998 and the board of review
beginning
the first 
25
Monday in December 1998 and thereafter)
certify the assessment 
26
books
for any town or taxing district after or when such books 
 


 






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1
are completed.
2
 (d) The assessor shall transmit a copy of any decision and 
3
all evidence used
in a decision regarding an omitted assessment 
4
to the board of review on or before
November 1. 
5
(Source: P.A. 93-560, eff. 8-20-03.)

6
 (35 ILCS 200/9-265)
7
 Sec. 9-265. Omitted property; interest; change in exempt 
8
use or ownership. 
If any property is omitted in the assessment 
9
of any year or years, not to exceed the current assessment year 
10
and 5 prior years, so that the
taxes, for which the property 
11
was liable, have not been paid, or if by reason
of defective 
12
description or assessment, taxes on any property for any year 
13
or
years have not been paid, or if any taxes are refunded under 
14
subsection (b) of
Section 14-5 because the taxes were assessed 
15
in the wrong person's name, the
property, when discovered, 
16
shall be listed and assessed by the board of review
or, in 
17
counties with 3,000,000 or more inhabitants, by the county 
18
assessor
either on his
or her own initiative or when so 
19
directed by the board of appeals or board of
review. For 
20
purposes
of this Section, "defective description or 
21
assessment" includes a description
or assessment which omits 
22
all the improvements thereon as a result of which
part of the 
23
taxes on the total value of the property as improved remain 
24
unpaid.
In the case of property subject to assessment by the 
25
Department, the property
shall be listed and assessed by the 
 


 






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Department. All such property shall be
placed on the assessment 
2
and tax books. The arrearages of taxes which might
have been 
3
assessed, with 10% interest thereon for each year or portion 
4
thereof
from 2 years after the time the first correct tax bill 
5
ought to have been
received, shall be charged against the 
6
property by the county clerk.
7
 When property or acreage omitted by either incorrect survey 
8
or other
ministerial assessor error is discovered and the owner 
9
has paid its tax
bills as received for the year or years of 
10
omission of the parcel, then the
interest authorized by this 
11
Section shall not be chargeable to the owner.
However, nothing 
12
in this Section shall prevent the collection of the principal

13
amount of back taxes due and owing.
14
 If any property listed as exempt by the chief county 
15
assessment officer
has a change in use, a change in leasehold 
16
estate, or a change in titleholder
of record by purchase, 
17
grant, taking or transfer, it shall be the obligation
of the 
18
transferee to notify the chief county assessment officer in 
19
writing
within 30 days of the change. The notice shall be sent 
20
by certified mail,
return receipt requested, and shall include 
21
the name and address of the
taxpayer, the legal description of 
22
the property, and the property index number
of the property 
23
when an index number exists. If the failure to give the

24
notification results in the assessing official continuing to 
25
list the property
as exempt in subsequent years, the property 
26
shall be considered omitted
property for purposes of this Code.
 


 






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1
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 
2
8-14-96.)

3
 (35 ILCS 200/9-270)
4
 Sec. 9-270. Omitted property; limitations on assessment. A 
5
charge for tax
and interest for previous years, as
provided in 
6
Sections 9-265 or 14-40, shall not be made
against any property 
7
for years prior to the date of ownership of the person
owning

8
the property at the time the liability for the
omitted tax was 
9
first
ascertained. Ownership as used in this section shall be 
10
held to refer to
bona fide legal and equitable titles or 
11
interests acquired for value and
without notice of the tax, as 
12
may appear by deed, deed of trust, mortgage,
certificate of 
13
purchase or sale, or other form of contract. No charge
for tax 
14
of previous years, as provided in Section 9-265,
shall be made 
15
against any property if (1) the assessor failed to notify the 
16
board of review of an omitted assessment in accordance with 
17
subsection (d) of Section 9-260; (2) (a) the property was
last

18
assessed as unimproved, (b) the owner of the property gave 
19
notice
of
subsequent improvements and requested a reassessment 
20
as required by Section
9-180, and (c) reassessment of the 
21
property
was not made
within the 16 month period immediately 
22
following the receipt of that
notice; (3) the assessor received 
23
a building permit for the property evidencing that new 
24
construction had occurred or was occurring on the property but 
25
failed to list the improvement on the tax rolls; (4) the 
 


 






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assessor received a survey containing the omitted property but 
2
failed to list the improvement on the tax rolls; (5) the 
3
assessor possessed an aerial photograph of the omitted 
4
improvement but failed to list the improvement on the tax 
5
rolls; (6) the assessor received a real estate transfer 
6
declaration indicating a sale from an exempt property owner to 
7
a non-exempt property owner but failed to list the property on 
8
the tax rolls; or (7) the property was the subject of an 
9
assessment appeal before the assessor or the board of review 
10
that had included the intended omitted property as part of the 
11
assessment appeal and provided evidence of its market value. 
12
The owner of property, if known, assessed under this and the

13
preceding section shall be notified by the county assessor, 
14
board of
review or
Department, as the case may require.
15
(Source: P.A. 86-359; 88-455.)

16
 (35 ILCS 200/16-135)
17
 Sec. 16-135. Omitted property; Notice provisions. In 
18
counties with
3,000,000 or more inhabitants, the owner of 
19
property and the executor,
administrator, or trustee of a 
20
decedent whose property has been omitted
in the assessment in 
21
any year or years or on which a tax for which the property
was 
22
liable has not been paid, and the several taxing bodies 
23
interested therein,
shall be given at least 5 days notice in 
24
writing by the board of appeals
(until the first Monday in 
25
December 1998 and the board of review
beginning the first 
 


 






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Monday in December 1998 and thereafter) or
county assessor of 
2
the hearing on the proposed assessments of the omitted

3
property. The board or assessor shall have full power to 
4
examine the owner, or
the executor, administrator, trustee, 
5
legatee, or heirs of the decedent, or
other person concerning 
6
the ownership, kind, character, amount and the value of
the 
7
omitted property.
8
 If the board determines that the property of any decedent 
9
was omitted
from assessment during any year or years, or that a 
10
tax for which
the property was liable, has not been paid, the 
11
board shall direct the county
assessor to assess the property. 
12
However, if the county assessor, on his or
her own initiative, 
13
makes such a determination, then the assessor shall assess
the 
14
property. No charge for tax of previous years shall be made 
15
against any
property prior to the date of ownership of the 
16
person owning the property
at the time the liability for such 
17
omitted tax is first ascertained.
Ownership as used in this 
18
Section refers to bona fide legal
and equitable titles or 
19
interests acquired for value and without notice of
the tax, as 
20
may appear by deed, deed of trust, mortgage, certificate of

21
purchase or sale, or other form of contract. No such charge for 
22
tax of previous
years shall be made against any property if: 
23
  (1) the assessor failed to notify the board of review 
24
 of an omitted assessment in accordance with subsection (d) 
25
 of Section 9-260 of this Code; 
26
  (2) (a) the property was last assessed as unimproved, 
 


 






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 (b) the owner of the property, gave notice of subsequent 
2
 improvements and
requested a reassessment as required by 
3
 Section 9-180, and (c) reassessment of the property was not 
4
 made within 16 months of receipt
of that notice; .
5
  (3) the assessor received a building permit for the 
6
 property evidencing that new construction had occurred or 
7
 was occurring on the property but failed to list the 
8
 improvement on the tax rolls;
9
  (4) the assessor received a survey containing the 
10
 omitted property but failed to list the improvement on the 
11
 tax rolls;
12
  (5) the assessor possessed an aerial photograph of the 
13
 omitted improvement but failed to list the improvement on 
14
 the tax rolls;
15
  (6) the assessor received a real estate transfer 
16
 declaration indicating a sale from an exempt property owner 
17
 to a non-exempt property owner but failed to list the 
18
 property on the tax rolls; or
19
  (7) the property was the subject of an assessment 
20
 appeal before the assessor or the board of review that had 
21
 included the intended omitted property as part of the 
22
 assessment appeal and provided evidence of its market 
23
 value. 
24
 The assessment of omitted property by the county assessor 
25
may be reviewed by
the board in the same manner as other 
26
assessments are reviewed
under the provisions of this Code and 
 


 






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when so reviewed, the assessment shall
not thereafter be 
2
subject to review by any succeeding board.
3
 For the purpose of enforcing the provisions of this Code, 
4
relating to
property omitted from assessment, the taxing bodies 
5
interested
therein are hereby empowered to employ counsel to 
6
appear before the board
or assessor (as the case may be) and 
7
take all necessary steps to enforce
the assessment on the 
8
omitted property.
9
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 
10
8-14-96.)

11
 (35 ILCS 200/16-140)
12
 Sec. 16-140. Omitted property. In counties with 3,000,000 
13
or more
inhabitants, the board of appeals
(until the first 
14
Monday in December 1998 and the board of review
beginning
the 
15
first Monday in December 1998 and thereafter)
in any year shall 
16
direct the county assessor,
in accordance with Section 16-135, 
17
when he or she fails to do so on his or her
own initiative, to 
18
assess all property which has not been assessed, for any

19
reason, and enter the same upon the assessment books and to 
20
list and assess all
property that has been omitted in the 
21
assessment for the current year and not more than 5 years prior 
22
to the current year of any year or years. If the
tax for which 
23
that property was liable has not been paid or if any property,

24
by reason of defective description or assessment thereof, fails 
25
to pay taxes
for any year or years, the property, when 
 


 






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discovered by the board shall be
listed and assessed by the 
2
county assessor. The board may order the county
assessor to 
3
make such alterations in the description of property as it 
4
deems
necessary. No charge for tax of previous years shall be 
5
made against any
property if: 
6
  (1) the assessor failed to notify the board of review 
7
 of an omitted assessment in accordance with subsection (d) 
8
 of Section 9-260 of this Code; 
9
  (2) (a) the property was last assessed as unimproved, 
10
 (b) the owner of the property gave notice of subsequent 
11
 improvements and
requested a reassessment as required by 
12
 Section 9-180, and (c) reassessment of the property was not 
13
 made within 16 months of receipt
of
that notice; .
14
  (3) the assessor received a building permit for the 
15
 property evidencing that new construction had occurred or 
16
 was occurring on the property but failed to list the 
17
 improvement on the tax rolls;
18
  (4) the assessor received a survey containing the 
19
 omitted property but failed to list the improvement on the 
20
 tax rolls;
21
  (5) the assessor possessed an aerial photograph of the 
22
 omitted improvement but failed to list the improvement on 
23
 the tax rolls;
24
  (6) the assessor received a real estate transfer 
25
 declaration indicating a sale from an exempt property owner 
26
 to a non-exempt property owner but failed to list the 
 


 






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 property on the tax rolls; or
2
  (7) the property was the subject of an assessment 
3
 appeal before the assessor or the board of review that had 
4
 included the intended omitted property as part of the 
5
 assessment appeal and provided evidence of its market 
6
 value. 
7
 The board shall hear complaints and revise assessments of 
8
any
particular parcel of property of any person identified and 
9
described in a
complaint filed with the board and conforming to 
10
the requirements of Section
16-115. The board shall make 
11
revisions in no other cases.
12
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 
13
8-14-96.)


14
 Section 99. Effective date. This Act takes effect January 
15
1, 2011.