Bill Text: IL SB3503 | 2013-2014 | 98th General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Amends the Property Tax Code. Provides that each supervisor of assessments, assessor, deputy assessor, county treasurer, or member of a board of review must successfully complete a minimum of 15 hours of continuing education hours each year, except that board of review members in counties with more than 300,000 and less than 3,000,000 inhabitants must meet certain additional criteria. Provides that, at the annual meeting of supervisors of assessments, the supervisor shall instruct all assessors and their deputies in the type of software or other method of assessment that township assessors must use. Provides that the chief county assessment officer shall publish a list of all reduced assessments on the county's website. Provides that each notice of a final board of review action shall be postmarked (or e-mailed, if applicable) no later than 120 days after that final board of review action. Provides that, with respect to taxpayer complaints filed with the board of review, if the assessed value of the property for the year in question exceeds the assessed value of the property for the previous general assessment year by more than 5%, then the assessor or chief county assessment officer who certified the assessment has the burden of proving that the assessment is correct. Provides that the board of review may grant a continuance of any hearing before the board of review for good cause. Effective immediately.

Spectrum: Slight Partisan Bill (Democrat 2-1)

Status: (Failed) 2015-01-13 - Session Sine Die [SB3503 Detail]

Download: Illinois-2013-SB3503-Introduced.html


98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
SB3503

Introduced 2/14/2014, by Sen. Pamela J. Althoff

SYNOPSIS AS INTRODUCED:
See Index

Amends the Property Tax Code. Provides that each supervisor of assessments, assessor, deputy assessor, county treasurer, or member of a board of review must successfully complete a minimum of 15 hours of continuing education hours each year, except that board of review members in counties with more than 300,000 and less than 3,000,000 inhabitants must meet certain additional criteria. Provides that, at the annual meeting of supervisors of assessments, the supervisor shall instruct all assessors and their deputies in the type of software or other method of assessment that township assessors must use. Provides that the chief county assessment officer shall publish a list of all reduced assessments on the county's website. Provides that each notice of a final board of review action shall be postmarked (or e-mailed, if applicable) no later than 120 days after that final board of review action. Provides that, with respect to taxpayer complaints filed with the board of review, if the assessed value of the property for the year in question exceeds the assessed value of the property for the previous general assessment year by more than 5%, then the assessor or chief county assessment officer who certified the assessment has the burden of proving that the assessment is correct. Provides that the board of review may grant a continuance of any hearing before the board of review for good cause. Effective immediately.
LRB098 16866 HLH 51939 b
FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

SB3503LRB098 16866 HLH 51939 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
5Sections 6-10, 9-15, 9-80, 12-50, 16-30, 16-55, and 16-125 and
6by adding Sections 2-85 and 4-17 as follows:
7 (35 ILCS 200/2-85 new)
8 Sec. 2-85. Taxpayer entitled to statement of assessment
9process. The township assessor, when requested, shall deliver
10to any person a copy of the description or statement of
11property assessed in his or her name or in which he or she is
12interested, and the valuation placed thereon by the assessor.
13The description shall include the method by which the
14assessment was derived, comparative properties used to reach
15the assessment or to substantiate the assessment given, and
16other information which explains the method in which the
17assessment was reached. A copy of the statement shall serve as
18the township assessor's evidence at any appeal the taxpayer
19brings before the Board of Review. The assessor may submit
20further evidence in response to an appeal filed before the
21board of review.
22 (35 ILCS 200/4-17 new)

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1 Sec. 4-17. Continuing education.
2 (a) Beginning on January 1, 2015, each of the following
3officials shall complete a minimum of 15 continuing education
4hours each year: (i) each supervisor of assessments, each
5assessor; (ii) each deputy assessor; (iii) each county
6treasurer; and (iv) each member of a board of review in a
7county with less than 300,000 inhabitants. The Department shall
8designate and approve acceptable courses and specify
9procedures for certifying the completion of those continuing
10education hours. If a supervisor of assessments, assessor,
11deputy assessor, county treasurer, or member of a board of
12review holds a Certified Illinois Assessing Officer
13certificate from the Illinois Property Assessment Institute,
14or a professional designation by any other appraisal or
15assessing association approved by the Department that requires
16at least 15 hours of continuing education as a requirement for
17maintaining that designation, then that supervisor of
18assessments, assessor, deputy assessor, county treasurer, or
19member of a board of review shall be deemed to be in compliance
20with this Section.
21 (b) Beginning on January 1, 2015, in a county with more
22than 300,000 and less than 3,000,000 inhabitants, no person is
23eligible to be appointed to board of review, unless he or she
24possesses at least one of the following qualifications:
25 (1) a Certified Illinois Assessing Officer Certificate
26 from the Illinois Property Assessment Institute with

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1 current additional 30 class hours as required for
2 additional compensation under Section 4-10;
3 (2) a Certified Illinois Assessing Officer certificate
4 from the Illinois Property Assessment Institute with a
5 minimum of 300 additional hours of successfully completed
6 courses approved by the Department, if at least 150 of the
7 course hours required a written examination, and, within
8 the 4 years preceding the election, successful completion
9 of at least 15 class hours of additional training in
10 courses that must be approved by the Department, including
11 but not limited to, assessment, appraisal, or computer
12 courses, and that may be offered by accredited
13 universities, colleges, or community colleges;
14 (3) a Certified Assessment Evaluator designation form
15 the International Association of Assessing Officers;
16 (4) certification as a Member of the Appraisal
17 Institute, Senior Real Estate Analyst, or Senior Real
18 Property Appraiser from the Appraisal Institute or its
19 predecessor organization;
20 (5) a professional designation by any other appraisal
21 or assessing association approved by the Department; or
22 (6) if the person has served as a township or
23 multi-township assessor for 12 years or more, a Certified
24 Illinois Assessing Official certificate from the Illinois
25 Property Assessment Institute with a minimum of 360
26 additional hours of successfully completed courses

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1 approved by the Department, if at least 180 of the course
2 hours required a written examination.
3 (35 ILCS 200/6-10)
4 Sec. 6-10. Examination requirement - Counties of 100,000 or
5more. In any county to which Section 6-5 applies and which has
6100,000 or more inhabitants but less than 300,000 inhabitants,
7no person may serve on the board of review who has not passed
8an examination prepared and administered by the Department to
9determine his or her competence to hold the office. The
10examination shall be conducted by the Department at some
11convenient location in the county. The Department may provide
12by rule the maximum time that the name of a person who has
13passed the examination will be included on a list of persons
14eligible for appointment or election. The county board of any
15other county may, by resolution, impose a like requirement in
16its county. In counties with less than 100,000 inhabitants, the
17members of the board of review shall within one year of taking
18office successfully complete a basic course in assessment
19practice approved by the Department. In counties with 3,000,000
20or more inhabitants, the members of the board of review shall
21successfully complete a basic course in assessment practice,
22approved by the Department, within one year after taking
23office.
24(Source: P.A. 88-455; incorporates 88-221; 88-670, eff.
2512-2-94; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)

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1 (35 ILCS 200/9-15)
2 Sec. 9-15. Annual meeting of supervisor of assessments. In
3all counties of township organization having a supervisor of
4assessments, the supervisor of assessments shall, by January 1
5of each year, assemble all assessors and their deputies for
6consultation and shall instruct them in uniformity of their
7functions. The instructions shall be in writing and available
8to the public. The instructions shall include the type of
9software or other method of assessment that all township
10assessors must use. The supervisor of assessments shall provide
11training on using such software. Notice of the annual assembly
12shall be published not more than 30 nor less than 10 days
13before the assembly in a newspaper published in the township or
14the tax assessment district, and if there is no such newspaper,
15in a newspaper published in the county and in general
16circulation in the township or tax assessment district. At the
17time of publishing the notice, a press release giving notice of
18the assembly shall be given to each newspaper published in the
19county and to each commercial broadcasting station whose main
20office is located in the county. The assembly is open to the
21public.
22 Any assessor or deputy assessor who wilfully refuses or
23neglects to observe or follow instructions of the supervisor of
24assessments, which are in accordance with law, shall be guilty
25of a Class B misdemeanor. Any supervisor of assessments who

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1willfully gives directions which are not in accordance with law
2is guilty of a Class B misdemeanor.
3(Source: P.A. 84-837; 88-455.)
4 (35 ILCS 200/9-80)
5 Sec. 9-80. Authority to revise assessments; Counties of
6less than 3,000,000. The chief county assessment officer in
7counties with less than 3,000,000 inhabitants shall have the
8same authority as the township or multi-township assessor to
9assess and to make changes or alterations in the assessment of
10property, and shall assess and make such changes or alterations
11in the assessment of property as though originally made.
12Changes by the chief county assessment officer in valuations
13shall be noted in a column provided, and no change shall be
14made in the original assessor's figures.
15 When the chief county assessment officer or his or her
16deputy views property for the purposes of assessing the
17property or determining whether a change or alteration in the
18assessment of the property is required, he or she shall give
19notice to the township assessor by U.S. Mail at least 5 days
20but not more than 30 days prior to the viewing, so that the
21assessor may arrange to be present at the viewing, except if
22the township or multi-township assessor fails to timely return
23the assessment books or workbooks as required by Section 9-230.
24He or she shall also give notice to owners of the properties by
25means of notices in a paper of general circulation in the

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1township. The notices shall state the chief county assessment
2officer's intention to view the property but need not specify
3the date and time of the viewing. When the chief county
4assessment officer or his or her deputy is present at the
5property to be viewed, immediately prior to the viewing, he or
6she shall make a reasonable effort to ascertain if the owner or
7his or her representative, or the assessor, are on the premises
8and to inform them of his or her intention to view the
9property. Failure to provide notice to the township assessor
10and owner shall not of and by itself invalidate any change in
11an assessment. A viewing under this Section and Section 9-155
12means actual viewing of the visible property in its entirety
13from, on or at the site of the property.
14 All changes and alterations in the assessment of property
15shall be subject to revision by the board of review in the same
16manner that original assessments are reviewed.
17 If the chief county assessment officer reduces the
18assessment from the township assessor's original assessment,
19the chief county assessment officer shall cause to be published
20on the county's website, a list of all reduced assessments,
21organized by township if the county is so organized. The chief
22county assessment officer may include more information on the
23list, but a minimum shall include the property index number,
24the township in which the property is located, the original
25assessment, the revised assessment, and the percentage
26reduction.

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1(Source: P.A. 96-486, eff. 8-14-09.)
2 (35 ILCS 200/12-50)
3 Sec. 12-50. Mailed notice to taxpayer after change by board
4of review or board of appeals. In counties with less than
53,000,000 inhabitants, if final board of review or board of
6appeals action regarding any property, including equalization
7under Section 16-60 or Section 16-65, results in an increased
8or decreased assessment, the board shall mail a notice to the
9taxpayer whose property is affected by such action, at his or
10her address as it appears on the complaint, unless the taxpayer
11has been represented in the appeal by an attorney, in which
12case the notice shall be mailed to the attorney, and in the
13case of a complaint filed with a board of review under Section
1416-25 or 16-115, the board shall mail a notice to the taxing
15body filing the complaint. In counties with 3,000,000 or more
16inhabitants, the board shall provide notice by mail, or by
17means of electronic record, to the taxpayer whose property is
18affected by such action, at his or her address or e-mail
19address as it appears in the assessment records or a complaint
20filed with the board, unless the taxpayer has been represented
21in the appeal by an attorney, in which case the notice shall be
22mailed or e-mailed to the attorney, and, in the case of a
23complaint filed with a board of review under Section 16-125 or
2416-115, the board shall provide notice to the taxing body
25filing the complaint. A copy shall be given to the assessor or

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1chief county assessment officer if his or her assessment was
2reversed or modified by the board. Written notice shall also be
3given to any taxpayer who filed a complaint in writing with the
4board and whose assessment was not changed. The notice shall
5set forth the assessed value prior to board action; the
6assessed value after final board action but prior to any
7equalization; and the assessed value as equalized by the board,
8if the board equalizes. This notice shall state that the value
9as certified to the county clerk by the board will be the
10locally assessed value of the property for that year and each
11succeeding year, unless revised in a succeeding year in the
12manner provided in this Code. The written notice shall also set
13forth specifically the facts upon which the board's decision is
14based. In counties with less than 3,000,000 inhabitants, the
15notice shall also contain the following statement: "You may
16appeal this decision to the Property Tax Appeal Board by filing
17a petition for review with the Property Tax Appeal Board within
1830 days after this notice is mailed to you or your agent, or is
19personally served upon you or your agent". In counties with
203,000,000 or more inhabitants, the notice shall also contain
21the following statement: "You may appeal this decision to the
22Property Tax Appeal Board by filing a petition for review with
23the Property Tax Appeal Board within 30 days after the date of
24this notice or within 30 days after the date that the Board of
25Review transmits to the county assessor pursuant to Section
2616-125 its final action on the township in which your property

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1is located, whichever is later". Each notice required under
2this Section shall be postmarked (or e-mailed, if applicable)
3no later than 120 days after the final board of review action
4on the property. The Board shall publish its transmittal date
5of final action on each township in at least one newspaper of
6general circulation in the county. The changes made by this
7amendatory Act of the 91st General Assembly apply to the 1999
8assessment year and thereafter.
9(Source: P.A. 97-1054, eff. 1-1-13.)
10 (35 ILCS 200/16-30)
11 Sec. 16-30. Board of review meetings. In counties with less
12than 3,000,000 inhabitants, the board of review may meet at
13times it deems necessary for supervising and directing the
14clerk in the duties prescribed in this Article, and shall meet
15on or before the first Monday each June to revise the
16assessment of property. At the meeting, the board of review
17upon application of any taxpayer or upon its own motion may
18revise the entire assessment of any taxpayer or any part of the
19assessment as appears to it to be just. The assessment of the
20property of any person shall not be increased unless that
21person or his or her agent first has been notified in writing
22at the address that appears on the assessment books, and been
23given an opportunity to be heard. The meeting may be recessed
24as necessary.
25 The board of review may grant a continuance of any such

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1meeting or of any other hearing before the board of review for
2good cause shown, upon written motion of the taxpayer, the
3assessor, or any taxing body that has an interest in the
4assessment.
5 The board of review shall develop rules for assigning board
6members to hearings at times when the full board is not meeting
7to consider an appeal.
8(Source: P.A. 84-582; 88-455.)
9 (35 ILCS 200/16-55)
10 Sec. 16-55. Complaints.
11 (a) On written complaint that any property is overassessed
12or underassessed, the board shall review the assessment, and
13correct it, as appears to be just, but in no case shall the
14property be assessed at a higher percentage of fair cash value
15than other property in the assessment district prior to
16equalization by the board or the Department.
17 (b) The board shall include compulsory sales in reviewing
18and correcting assessments, including, but not limited to,
19those compulsory sales submitted by the taxpayer, if the board
20determines that those sales reflect the same property
21characteristics and condition as those originally used to make
22the assessment. The board shall also consider whether the
23compulsory sale would otherwise be considered an arm's length
24transaction.
25 (c) If a complaint is filed by an attorney on behalf of a

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1taxpayer, all notices and correspondence from the board
2relating to the appeal shall be directed to the attorney. The
3board may require proof of the attorney's authority to
4represent the taxpayer. If the attorney fails to provide proof
5of authority within the compliance period granted by the board
6pursuant to subsection (d), the board may dismiss the
7complaint. The Board shall send, electronically or by mail,
8notice of the dismissal to the attorney and taxpayer.
9 (d) A complaint to affect the assessment for the current
10year shall be filed on or before 30 calendar days after the
11date of publication of the assessment list under Section 12-10.
12Upon receipt of a written complaint that is timely filed under
13this Section, the board of review shall docket the complaint.
14If the complaint does not comply with the board of review rules
15adopted under Section 9-5 entitling the complainant to a
16hearing, the board shall send, electronically or by mail,
17notification acknowledging receipt of the complaint. The
18notification must identify which rules have not been complied
19with and provide the complainant with not less than 10 business
20days to bring the complaint into compliance with those rules.
21If the complainant complies with the board of review rules
22either upon the initial filing of a complaint or within the
23time as extended by the board of review for compliance, then
24the board of review shall send, electronically or by mail, a
25notice of hearing and the board shall hear the complaint and
26shall issue and send, electronically or by mail, a decision

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1upon resolution. Except as otherwise provided in subsection
2(c), if the complainant has not complied with the rules within
3the time as extended by the board of review, the board shall
4nonetheless issue and send a decision. The board of review may
5adopt rules allowing any party to attend and participate in a
6hearing by telephone or electronically.
7 (e) The board may also, at any time before its revision of
8the assessments is completed in every year, increase, reduce or
9otherwise adjust the assessment of any property, making changes
10in the valuation as may be just, and shall have full power over
11the assessment of any person and may do anything in regard
12thereto that it may deem necessary to make a just assessment,
13but the property shall not be assessed at a higher percentage
14of fair cash value than the assessed valuation of other
15property in the assessment district prior to equalization by
16the board or the Department.
17 (f) No assessment shall be increased until the person to be
18affected has been notified and given an opportunity to be
19heard, except as provided below.
20 (g) Before making any reduction in assessments of its own
21motion, the board of review shall give notice to the assessor
22or chief county assessment officer who certified the
23assessment, and give the assessor or chief county assessment
24officer an opportunity to be heard thereon.
25 (g-5) With respect to complaints by a taxpayer that
26property has been overassessed, if the assessed value of the

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1property for the year in question exceeds the assessed value of
2the property for the previous general assessment year by more
3than 5%, then the assessor or chief county assessment officer
4who certified the assessment has the burden of proving, by a
5preponderance of the evidence, that the assessment is correct.
6Before making any reduction in assessments under this
7subsection, the board of review shall give notice to the
8assessor or chief county assessment officer who certified the
9assessment and give the assessor or chief county assessment
10officer an opportunity to be heard thereon.
11 (g-10) The board of review shall provide a written
12explanation to the assessor or chief county assessment officer
13who made the original assessment setting forth the board's
14reasoning for an assessment reduction for reductions that occur
15as a result of an appeal.
16 (h) All complaints of errors in assessments of property
17shall be in writing, and shall be filed by the complaining
18party with the board of review, in duplicate. The duplicate
19shall be filed by the board of review with the assessor or
20chief county assessment officer who certified the assessment.
21 (i) In all cases where a change in assessed valuation of
22$100,000 or more is sought, the board of review shall also
23serve a copy of the petition on all taxing districts as shown
24on the last available tax bill at least 14 days prior to the
25hearing on the complaint. All taxing districts shall have an
26opportunity to be heard on the complaint.

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1 (j) Complaints shall be classified by townships or taxing
2districts by the clerk of the board of review. All classes of
3complaints shall be docketed numerically, each in its own
4class, in the order in which they are presented, in books kept
5for that purpose, which books shall be open to public
6inspection. Complaints shall be considered by townships or
7taxing districts until all complaints have been heard and
8passed upon by the board.
9 (k) The board of review shall only consider evidence from
10the tax year of the assessment and tax years prior to the tax
11year in the complaint. The board of review shall not consider
12evidence from the calendar year in which the complaint is
13heard.
14(Source: P.A. 97-812, eff. 7-13-12; 98-322, eff. 8-12-13.)
15 (35 ILCS 200/16-125)
16 Sec. 16-125. Hearings. In counties with 3,000,000 or more
17inhabitants, complaints filed with the board of appeals (until
18the first Monday in December 1998 and the board of review
19beginning the first Monday in December 1998 and thereafter)
20shall be classified by townships. All complaints shall be
21docketed numerically, in the order in which they are presented,
22as nearly as possible, in books or computer records kept for
23that purpose, which shall be open to public inspection. The
24complaints shall be considered by townships until they have
25been heard and passed upon by the board. After completing final

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1action on all matters in a township, the board shall transmit
2such final actions to the county assessor.
3 A hearing upon any complaint shall not be held until the
4taxpayer affected and the county assessor have each been
5notified and have been given an opportunity to be heard. All
6hearings shall be open to the public and the board shall sit
7together and hear the representations of the interested parties
8or their representatives. An order for a correction of any
9assessment shall not be made unless both commissioners of the
10board, or a majority of the members in the case of a board of
11review, concur therein, in which case, an order for correction
12shall be made in open session and entered in the records of the
13board. When an assessment is ordered corrected, the board shall
14transmit a computer printout of the results, or make and sign a
15brief written statement of the reason for the change and the
16manner in which the method used by the assessor in making the
17assessment was erroneous, and shall deliver a copy of the
18statement to the county assessor. Upon request the board shall
19hear any taxpayer in opposition to a proposed reduction in any
20assessment.
21 With respect to complaints by a taxpayer that property has
22been overassessed, if the assessed value of the property for
23the year in question exceeds the assessed value of the property
24for the previous general assessment year by more than 5%, then
25the assessor or chief county assessment officer who certified
26the assessment has the burden of proving, by a preponderance of

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1the evidence, that the assessment is correct.
2 The board of review may grant a continuance of any hearing
3before the board of review for good cause shown, upon written
4motion of the taxpayer, the assessor, or any taxing body that
5has an interest in the assessment.
6 The board may destroy or otherwise dispose of complaints
7and records pertaining thereto after the lapse of 5 years from
8the date of filing.
9(Source: P.A. 97-1054, eff. 1-1-13.)
10 Section 99. Effective date. This Act takes effect upon
11becoming law.

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1 INDEX
2 Statutes amended in order of appearance