Bill Text: IL SB3536 | 2013-2014 | 98th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. In provisions concerning complaints before the board of review seeking a change in assessed valuation of $100,000 or more, provides that the complainant (instead of the board of review) shall serve a copy of the petition on all taxing districts as shown on the most recent tax bill. Provides that the complaint shall include a certificate of service showing that that the copies were served. Provides that, if the complainant fails to include a certificate of service, then the complainant waives the right to receive a change of $100,000 or more in assessed value for that year. Contains provisions concerning intervention by taxing districts in proceedings before the board of review. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2015-01-13 - Session Sine Die [SB3536 Detail]

Download: Illinois-2013-SB3536-Introduced.html

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98TH GENERAL ASSEMBLY State of Illinois 2013 and 2014 SB3536 Introduced 2/14/2014, by Sen. Mike Jacobs SYNOPSIS AS INTRODUCED:
35 ILCS 200/16-55
35 ILCS 200/16-57 new
Amends the Property Tax Code. In provisions concerning complaints before the board of review seeking a change in assessed valuation of $100,000 or more, provides that the complainant (instead of the board of review) shall serve a copy of the petition on all taxing districts as shown on the most recent tax bill. Provides that the complaint shall include a certificate of service showing that that the copies were served. Provides that, if the complainant fails to include a certificate of service, then the complainant waives the right to receive a change of $100,000 or more in assessed value for that year. Contains provisions concerning intervention by taxing districts in proceedings before the board of review. Effective immediately.
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FISCAL NOTE ACT MAY APPLY
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 changing
Section 16-55 and by adding Section 16-57 as follows:
(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
transaction.
(c) If a complaint is filed by an attorney on behalf of a
taxpayer, all notices and correspondence from the board

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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
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

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(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.
(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

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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 complainant board of review
shall also serve a copy of the petition on all taxing districts
as shown on the most recent last available tax bill available
at the time the complaint is filed with the board of review.
The complaint filed with the board of review shall include a
certificate of service showing that that the copies were
served. If the complainant fails to include such certificate of
service in the filing, the complainant then waives the right to
receive a change of $100,000 or more in assessed value for that
year 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.)
(35 ILCS 200/16-57 new)

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Sec. 16-57. Intervention by taxing districts.
(a) Any taxing district that has a revenue interest in a
complaint before a board of review may become an intervening
party by filing with the clerk of the board of review a request
to intervene. If the taxing district receives notice of the
complaint under subsection (i) of Section 16-55, then the
request to intervene must be filed within 30 days after the
taxing district is served with a copy of the petition.
(b) The request to intervene must be accompanied by a copy
of the resolution of the governing board of the taxing body
authorizing its legal representative to file a request to
intervene on behalf of the taxing district. Any request to
intervene that is received without a properly adopted copy of
the resolution of the governing board of the taxing body
authorizing its legal representative to file the request to
intervene on behalf of the taxing district shall be treated as
incomplete and shall be returned. The filing of an incomplete
Request to Intervene shall not extend the 30 day deadline.
(c) All additional written and documentary evidence must be
submitted pursuant to the Board of Review rules adopted under
Section 9-5 of this Code.
(d) Any taxing district that did not intervene in the board
of review complaint shall be deemed to have waived its right to
intervene at any subsequent appeal of that decision at the
Property Tax Appeal Board.
Section 99. Effective date. This Act takes effect upon

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becoming law.