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

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-Amended.html

---

Sen. Pamela J. Althoff

Filed: 3/21/2014

09800SB3503sam001 LRB098 16866 HLH 57308 a
AMENDMENT TO SENATE BILL 3503
AMENDMENT NO. ______. Amend Senate Bill 3503 by replacing
everything after the enacting clause with the following:
"Section 5. The Property Tax Code is amended by changing
Sections 6-10, 6-60, and 16-55 and by adding Sections 2-85,
4-17, 9-147, 9-163, and 16-86 as follows:
(35 ILCS 200/2-85 new)
Sec. 2-85. Taxpayer entitled to statement of assessment
process. In a county with a population of more than 300,000 but
less than 3,000,000 inhabitants, the township assessor or chief
county assessment officer, when requested, shall deliver to any
person a copy of the description or statement of property
assessed in his or her name or in which he or she holds
ownership interest, and the valuation placed thereon by the
assessor for the most recent taxable year. The description
shall include the method by which the assessment was derived,

09800SB3503sam001 - 2 - LRB098 16866 HLH 57308 a
comparable properties used to reach the assessment or to
substantiate the assessment given, and other information which
explains the method in which the assessment was reached. A copy
of the statement shall serve as the township assessor's
evidence at any appeal the taxpayer brings before the board of
review. The assessor may submit further evidence in response to
an appeal filed before the board of review. In lieu of a
description of the method by which the assessment was derived,
the township assessor may include the equalization factors
applied to the property and an explanation of how equalization
affects the assessment. If the township assessor includes the
equalization factors applied to the property and an explanation
of how equalization affects the assessment, the person
requesting the statement may request an additional statement
setting forth the method by which the assessment was derived. A
copy of the statement shall serve as the township assessor's
initial evidence at any appeal the taxpayer brings before the
board of review. The assessor may submit further evidence in
response to an appeal filed before the board of review. Notice
of the requesting party's right to obtain a statement under
this Section shall be included with the assessment notice
provided under Sections 12-30 or 12-55.
(35 ILCS 200/4-17 new)
Sec. 4-17. Continuing education. Beginning on January 1,
2016, each of the following officials shall complete a minimum

09800SB3503sam001 - 3 - LRB098 16866 HLH 57308 a
of 15 continuing education hours each year: (i) each supervisor
of assessments; (ii) each assessor; (iii) each deputy assessor;
and (iv) each member of a board of review. The Department shall
designate and approve acceptable courses and specify
procedures for certifying the completion of those continuing
education hours. If a supervisor of assessments, assessor,
deputy assessor, or member of a board of review holds a
Certified Illinois Assessing Officer certificate from the
Illinois Property Assessment Institute, or a professional
designation by any other appraisal or assessing association
approved by the Department that requires at least 15 hours of
continuing education as a requirement for maintaining that
designation, then that supervisor of assessments, assessor,
deputy assessor, or member of a board of review shall be deemed
to be in compliance with this Section.
(35 ILCS 200/6-10)
Sec. 6-10. Examination requirement; counties - Counties of
100,000 or more. In any county to which Section 6-5 applies and
which has 100,000 or more inhabitants, no person may serve on
the board of review who has not passed an examination prepared
and administered by the Department to determine his or her
competence to hold the office. The examination shall be
conducted by the Department at some convenient location in the
county. The Department may provide by rule the maximum time
that the name of a person who has passed the examination will

09800SB3503sam001 - 4 - LRB098 16866 HLH 57308 a
be included on a list of persons eligible for appointment or
election. The county board of any other county may, by
resolution, impose a like requirement in its county. In
counties with less than 100,000 inhabitants, the members of the
board of review shall within one year of taking office
successfully complete a basic course in assessment practice
approved by the Department. In counties with 3,000,000 or more
inhabitants, the members of the board of review shall
successfully complete a basic course in assessment practice,
approved by the Department, within one year after taking
office. The county board may, by ordinance or resolution,
determine other qualifications a person shall possess prior to
their appointment to a board of review above and beyond the
requirements of this Section.
(Source: P.A. 88-455; incorporates 88-221; 88-670, eff.
12-2-94; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
(35 ILCS 200/6-60)
Sec. 6-60. Rules and procedures. The board of review in
every county with less than 3,000,000 inhabitants must make
available to the public a detailed description of the rules and
procedures for hearings before the board. This description must
include an explanation of any applicable burdens of proof,
rules of evidence, timelines, the method by which a member or
additional member is assigned to a hearing, and any other
procedures that will allow the taxpayer to effectively present

09800SB3503sam001 - 5 - LRB098 16866 HLH 57308 a
his or her case before the board. The board of review shall
adopt rules setting forth a standard time period during which
the sale of a comparable property shall have occurred in order
to be considered as evidence before the board of review. This
shall not preclude a board from considering comparable sales
that occurred outside of this time period, but any decision
that uses evidence outside of the standard time period shall
include a written explanation from the board on why that
evidence was considered. If a county Internet website exists,
the rules and procedures must also be published on that
website.
(Source: P.A. 96-122, eff. 1-1-10.)
(35 ILCS 200/9-147 new)
Sec. 9-147. Method of assessment. Township assessors shall
inform the supervisor of assessments of the type of software or
other method by which assessments are conducted in the
township. If a township Internet website exists, this
information shall be published on that website. If a township
Internet website does not exist and a county Internet website
exists, the supervisor of assessments shall publish this
information on the county website.
(35 ILCS 200/9-163 new)
Sec. 9-163. Increase in equalized assessed value.
Notwithstanding any other provision of law, in a county of more

09800SB3503sam001 - 6 - LRB098 16866 HLH 57308 a
than 300,000 but less than 3,000,000 residents, if the
equalized assessed value of any property increases by more than
15% over the equalized assessed value of that property in the
previous assessment year, and if that increase is not
attributable to new construction or improvements on the
property, then the assessor shall include that property on a
list maintained by the assessor of all such properties for the
taxable year. That list shall be transmitted to the chief
county assessment officer with the assessment books for that
taxable year.
(35 ILCS 200/16-55)
Sec. 16-55. Complaints.
(a) On written complaint that any property is overassessed
or underassessed, the board shall review the assessment, and
correct it, as appears to be just, but in no case shall the
property be assessed at a higher percentage of fair cash value
than other property in the assessment district prior to
equalization by the board or the Department.
(b) The board shall include compulsory sales in reviewing
and correcting assessments, including, but not limited to,
those compulsory sales submitted by the taxpayer, if the board
determines that those sales reflect the same property
characteristics and condition as those originally used to make
the assessment. The board shall also consider whether the
compulsory sale would otherwise be considered an arm's length

09800SB3503sam001 - 7 - LRB098 16866 HLH 57308 a
transaction.
(c) If a complaint is filed by an attorney on behalf of a
taxpayer, all notices and correspondence from the board
relating to the appeal shall be directed to the attorney. The
board may require proof of the attorney's authority to
represent the taxpayer. If the attorney fails to provide proof
of authority within the compliance period granted by the board
pursuant to subsection (d), the board may dismiss the
complaint. The Board shall send, electronically or by mail,
notice of the dismissal to the attorney and taxpayer.
(d) A complaint to affect the assessment for the current
year shall be filed on or before 30 calendar days after the
date of publication of the assessment list under Section 12-10.
Upon receipt of a written complaint that is timely filed under
this Section, the board of review shall docket the complaint.
If the complaint does not comply with the board of review rules
adopted under Section 9-5 entitling the complainant to a
hearing, the board shall send, electronically or by mail,
notification acknowledging receipt of the complaint. The
notification must identify which rules have not been complied
with and provide the complainant with not less than 10 business
days to bring the complaint into compliance with those rules.
If the complainant complies with the board of review rules
either upon the initial filing of a complaint or within the
time as extended by the board of review for compliance, then
the board of review shall send, electronically or by mail, a

09800SB3503sam001 - 8 - LRB098 16866 HLH 57308 a
notice of hearing and the board shall hear the complaint and
shall issue and send, electronically or by mail, a decision
upon resolution. Except as otherwise provided in subsection
(c), if the complainant has not complied with the rules within
the time as extended by the board of review, the board shall
nonetheless issue and send a decision. The board of review may
adopt rules allowing any party to attend and participate in a
hearing by telephone or electronically.
(e) The board may also, at any time before its revision of
the assessments is completed in every year, increase, reduce or
otherwise adjust the assessment of any property, making changes
in the valuation as may be just, and shall have full power over
the assessment of any person and may do anything in regard
thereto that it may deem necessary to make a just assessment,
but the property shall not be assessed at a higher percentage
of fair cash value than the assessed valuation of other
property in the assessment district prior to equalization by
the board or the Department.
(f) No assessment shall be increased until the person to be
affected has been notified and given an opportunity to be
heard, except as provided below.
(g) Before making any reduction in assessments of its own
motion, the board of review shall give notice to the assessor
or chief county assessment officer who certified the
assessment, and give the assessor or chief county assessment
officer an opportunity to be heard thereon.

09800SB3503sam001 - 9 - LRB098 16866 HLH 57308 a
(g-10) The board of review shall provide a written
explanation to the assessor or chief county assessment officer
who made the original assessment setting forth the board's
reasoning for an assessment reduction for reductions that occur
as a result of an appeal.
(h) All complaints of errors in assessments of property
shall be in writing, and shall be filed by the complaining
party with the board of review, in duplicate. The duplicate
shall be filed by the board of review with the assessor or
chief county assessment officer who certified the assessment.
(i) In all cases where a change in assessed valuation of
$100,000 or more is sought, the board of review shall also
serve a copy of the petition on all taxing districts as shown
on the last available tax bill at least 14 days prior to the
hearing on the complaint. All taxing districts shall have an
opportunity to be heard on the complaint.
(j) Complaints shall be classified by townships or taxing
districts by the clerk of the board of review. All classes of
complaints shall be docketed numerically, each in its own
class, in the order in which they are presented, in books kept
for that purpose, which books shall be open to public
inspection. Complaints shall be considered by townships or
taxing districts until all complaints have been heard and
passed upon by the board.
(Source: P.A. 97-812, eff. 7-13-12; 98-322, eff. 8-12-13.)

09800SB3503sam001 - 10 - LRB098 16866 HLH 57308 a
(35 ILCS 200/16-86 new)
Sec. 16-86. List of reduced assessments. At the time of the
certification of the assessment books as provided under Section
16-85, the chief county assessment officer shall cause to be
published on the county's website a report of all equalized
assessed valuations reduced from the township assessor's
valuation in the aggregate by class of property, organized by
township if the county is so organized.
Section 99. Effective date. This Act takes effect upon
becoming law.".