Bill Text: IL SB3499 | 2013-2014 | 98th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that, in a county with fewer than 3,000,000 residents, a taxpayer may choose to be represented before the board of review by a tax representative. Defines "tax representative" to mean a person who represents another person at a proceeding before the board of review and who: (i) has been granted power of attorney by the taxpayer for the specific purpose of an appeal before the board of review; and (ii) meets at least one of the following qualifications: (1) the person is an attorney licensed to practice law in the State of Illinois; (2) the person is a Certified Public Accountant; (3) the person is a licensed Illinois real estate agent; (4) the person possesses a Certified Illinois Assessing Officer certificate from the Illinois Property Assessment Institute; (5) the person possesses a Certified Assessment Evaluator designation from the International Association of Assessing Officers; or (6) the person has obtained Certification as a Member of the Appraisal Institute, Senior Real Estate Analyst, or Senior Real Property Appraiser from the Appraisal Institute or its predecessor organization. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2015-01-13 - Session Sine Die [SB3499 Detail]

Download: Illinois-2013-SB3499-Introduced.html

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98TH GENERAL ASSEMBLY State of Illinois 2013 and 2014 SB3499 Introduced 2/14/2014, by Sen. Pamela J. Althoff SYNOPSIS AS INTRODUCED:
35 ILCS 200/6-65 new
Amends the Property Tax Code. Provides that, in a county with fewer than 3,000,000 residents, a taxpayer may choose to be represented before the board of review by a tax representative. Defines "tax representative" to mean a person who represents another person at a proceeding before the board of review and who: (i) has been granted power of attorney by the taxpayer for the specific purpose of an appeal before the board of review; and (ii) meets at least one of the following qualifications: (1) the person is an attorney licensed to practice law in the State of Illinois; (2) the person is a Certified Public Accountant; (3) the person is a licensed Illinois real estate agent; (4) the person possesses a Certified Illinois Assessing Officer certificate from the Illinois Property Assessment Institute; (5) the person possesses a Certified Assessment Evaluator designation from the International Association of Assessing Officers; or (6) the person has obtained Certification as a Member of the Appraisal Institute, Senior Real Estate Analyst, or Senior Real Property Appraiser from the Appraisal Institute or its predecessor organization. Effective immediately.
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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 adding
Section 6-65 as follows:
(35 ILCS 200/6-65 new)
Sec. 6-65. Representation before the board of review in
counties of fewer than 3,000,000 residents.
(a) In a county with fewer than 3,000,000 residents, a
taxpayer may choose to be represented before the board of
review by a tax representative.
(b) For the purpose of this Section, "tax representative"
means a person who represents another person at a proceeding
before the board of review and who: (i) has been granted power
of attorney by the taxpayer for the specific purpose of an
appeal before the board of review; and (ii) meets at least one
of the following qualifications:
(1) The person is an attorney licensed to practice law
in Illinois.
(2) The person is a Certified Public Accountant.
(3) The person is a licensed Illinois real estate
agent.
(4) The person possesses a Certified Illinois

SB3499 - 2 - LRB098 16101 HLH 51157 b
Assessing Officer certificate from the Illinois Property
Assessment Institute.
(5) The person possesses a Certified Assessment
Evaluator designation from the International Association
of Assessing Officers.
(6) The person has obtained Certification as a Member
of the Appraisal Institute, Senior Real Estate Analyst, or
Senior Real Property Appraiser from the Appraisal
Institute or its predecessor organization.
(c) A county may designate additional qualifications by
ordinance. A county may not restrict qualifications beyond
those listed in paragraphs (1) through (6) of subsection (b).
(d) The power of attorney required in subsection (b) shall
be given on a form determined by the board of review.
Section 99. Effective date. This Act takes effect upon
becoming law.