Public Act 93-0248
HB2567 Enrolled LRB093 07275 SJM 07434 b
AN ACT concerning taxes.
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
Sections 16-180, 16-190, and 16-191 as follows:
(35 ILCS 200/16-180)
Sec. 16-180. Procedure for determination of correct
assessment. The Property Tax Appeal Board shall establish by
rules an informal procedure for the determination of the
correct assessment of property which is the subject of an
appeal. The procedure, to the extent that the Board
considers practicable, shall eliminate formal rules of
pleading, practice and evidence, and except for any
reasonable filing fee determined by the Board, may provide
that costs shall be in the discretion of the Board. A copy of
the appellant's petition shall be mailed by the clerk of the
Property Tax Appeal Board to the board of review or board of
appeals whose decision is being appealed. In all cases where
a change in assessed valuation of $100,000 or more is sought,
the board of review or board of appeals shall serve a copy of
the petition on all taxing districts as shown on the last
available tax bill. The chairman of the Property Tax Appeal
Board shall provide for the speedy hearing of all such
appeals. Each appeal shall be limited to the grounds listed
in the petition filed with the Property Tax Appeal Board.
All appeals shall be considered de novo. Where no complaint
has been made to the board of review of the county where the
property is located and the appeal is based solely on the
effect of an equalizing factor assigned to all property or to
a class of property by the board of review, the Property Tax
Appeal Board shall not grant a reduction in assessment
greater than the amount that was added as the result of the
equalizing factor.
(Source: P.A. 88-455; 89-671, eff. 8-14-96.)
(35 ILCS 200/16-190)
Sec. 16-190. Record of proceedings and orders.
(a) The Property Tax Appeal Board shall keep a record of
its proceedings and orders and the record shall be a public
record. In all cases where the contesting party is seeking a
change of $100,000 or more in assessed valuation, the
contesting party must provide a court reporter at his or her
own expense. The original certified transcript of such
hearing shall be forwarded to the Springfield office of the
Property Tax Appeal Board and shall become part of the
Board's official record of the proceeding on appeal. Each
year the Property Tax Appeal Board shall publish a volume
containing a synopsis of representative cases decided by the
Board during that year. The publication shall be organized by
or cross-referenced by the issue presented before the Board
in each case contained in the publication. The publication
shall be available for inspection by the public at the
Property Tax Appeal Board offices and copies shall be
available for a reasonable cost, except as provided in
Section 16-191.
(b) The Property Tax Appeal Board shall provide
annually, no later than February 1, to the Governor and the
General Assembly a report that contains for each county the
following:
(1) the total number of cases for commercial and
industrial property requesting a reduction in assessed
value of $100,000 or more for each of the last 5 years;
(2) the total number of cases for commercial and
industrial property decided by the Property Tax Appeal
Board for each of the last 5 years; and
(3) the total change in assessed value based on the
Property Tax Appeal Board decisions for commercial
property and industrial property for each of the last 5
years.
(c) The requirement for providing a report to the General
Assembly shall be satisfied by filing copies of the report
with the following:
(1) the Speaker of the House of Representatives;
(2) the Minority Leader of the House of
Representatives;
(3) the Clerk of the House of Representatives;
(4) the President of the Senate;
(5) the Minority Leader of the Senate;
(6) the Secretary of the Senate;
(7) the Legislative Research Unit, as required by
Section 3.1 of the General Assembly Organization Act; and
(8) the State Government Report Distribution Center
for the General Assembly, as required by subsection (t)
of Section 320 of the State Library Act.
(Source: P.A. 90-770, eff. 8-14-98.)
(35 ILCS 200/16-191)
Sec. 16-191. Publications for Chief County Assessment
Officers. The Property Tax Appeal Board shall annually
distribute to each chief county assessment officer, free of
charge, one copy of the volume published pursuant to Section
16-190 and one copy of any other publication produced by the
Property Tax Appeal Board, upon request.
In addition, in counties with 3,000,000 or more
inhabitants, the Property Tax Appeal Board shall
electronically distribute every 30 days to the chief county
assessment officer, free of charge, appeal information
containing the following:
(1) appeal year and appeal docket number;
(2) Property Tax Appeal Board class and requested
level of reduction;
(3) appellant name;
(4) permanent index number or numbers;
(5) scheduled hearing dates;
(6) final assessed value determined by the Property
Tax Appeal Board;
(7) date case closed at Property Tax Appeal Board;
(8) reason for action;
(9) intervenor name; and
(10) intervenor representatives.
(Source: P.A. 90-770, eff. 8-14-98.)
Section 99. Effective date. This Act takes effect upon
becoming law.