Public Act 096-0122
 		





SB0207 Enrolled
LRB096 04809 RCE 14873 b






    AN ACT concerning revenue, which may be cited as the 
Homestead Assessment Transparency Act.

 
    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 12-30 and by adding Sections 6-60 and 9-213 as follows:
 
    (35 ILCS 200/6-60 new)

    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, and any other procedures that 
will allow the taxpayer to effectively present his or her case 
before the board. If a county Internet website exists, the 
rules and procedures must also be published on that website.
 
    (35 ILCS 200/9-213 new)

    Sec. 9-213. Explanation of equalization factors.  The chief 
county assessment officer in every county with less than 
3,000,000 inhabitants must provide a plain-English explanation 
of all township, county, and State equalization factors, 
including the rationale and methods used to determine the 
equalizations. If a county Internet website exists, this 
explanation must be published thereon, otherwise it must be 
available to the public upon request at the office of the chief 
county assessment officer.
 



    (35 ILCS 200/12-30)


    Sec. 12-30. Mailed notice of changed assessments; counties 
of less than
3,000,000.  
    (a) In every county with less than 3,000,000 inhabitants, 
in addition to
the publication of the list of assessments in 
each year of a general assessment
and of the list of property 
for which assessments have been added or changed,
as provided 
above, a notice shall be mailed by the chief county assessment

officer to each taxpayer whose assessment has been changed 
since the last
preceding assessment, using the address as it 
appears on the assessor's
records, except in the case of 
changes caused by a change in the county
equalization factor by 
the Department or in the case of changes resulting
from 
equalization by the chief county assessment officer supervisor 
of assessments under Section 9-210,
during any year such change 
is made. The notice may, but need not be, sent by a
township 
assessor.
    (b)  The notice sent under this Section shall include the 
following:
        (1) The previous year's assessed value after board of 
    review equalization.
        (2) Current assessed value and the date of that 
    valuation.
        (3) The percentage change from the previous assessed 
    value to the current assessed value.
        (4) The full fair market value (as indicated by 
    dividing the current assessed value by the median level of 
    assessment in the assessment district as determined by the 
    most recent 3 year assessment to sales ratio study adjusted 
    to take into account any changes in assessment levels since 
    the data for the studies were collected).
        (5) A statement advising the taxpayer that assessments 
    of property, other than farm land and coal, are required by 
    law to be assessed at 33 1/3% of fair market value.
        (6) The name, address, phone number, office hours, and, 
    if one exists, the website address of the assessor.
        (7) Where practicable, the notice shall include the 
    reason for any increase in the property's valuation.
        (8) The name and price per copy by mail of the 
    newspaper in which the list of assessments will be 
    published and the scheduled publication date.
        (9) A statement advising the taxpayer of the steps to 
    follow if the taxpayer believes the full fair market value 
    of the property is incorrect or believes the assessment is 
    not uniform with other comparable properties in the same 
    neighborhood. The statement shall also (i) advise all 
    taxpayers to  contact the township assessor's office, in 
    those counties under township organization, first to 
    review the  assessment, (ii) advise all taxpayers to  file an 
    appeal with the board of review if not satisfied with the 
    assessor review, and (iii) give the phone number to call 
    for a copy of the board of review rules.
        (10) A statement advising the taxpayer that there is a 
    deadline date for filing an appeal with the board of review 
    and indicating  that deadline date (30 days following the 
    scheduled publication date).
        (11) A brief explanation of the relationship between 
    the assessment and the tax bill (including an explanation 
    of the equalization factors) and an explanation that the 
    assessment stated for the preceding year is the assessment 
    after equalization by the board of review in the preceding 
    year.
        (12)  In bold type, a notice of possible eligibility for 
    the
    various homestead exemptions as provided in Section 
    15-165
    through Section 15-175 and Section 15-180.
    (c) In addition to the requirements of subsection (b) of 
this Section, in every county with less than 3,000,000 
inhabitants, where the chief county assessment officer 
maintains and controls an electronic database containing the 
physical characteristics of the property, the notice shall 
include the following:
        (1) The physical characteristics of the taxpayer's 
    property that are available from that database; or
        (2) A statement advising the taxpayer that detailed 
    property characteristics are available on the county 
    website and the URL address of that website.
    (d) In addition to the requirements of subsection (b) of 
this Section, in every county with less than 3,000,000 
inhabitants, where the chief county assessment officer does not 
maintain and control an electronic database containing the 
physical characteristics of the property, and where one or more 
townships in the county maintain and control an electronic 
database containing the physical characteristics of the 
property and some or all of the database is available on a 
website that is maintained and controlled by the township, the 
notice shall include a statement advising the taxpayer that 
detailed property characteristics are available on the 
township website and the URL address of that website.
    (e) Except as provided in this Section, the form and manner 
of
providing the information and explanations required to be in 
the notice shall
be prescribed by the Department. 
    The notice shall include the median level of assessment in

the assessment district (as determined by the most recent 3 
year assessment to
sales ratio study adjusted to take into 
account any changes in assessment
levels since the data for the 
studies were collected), the previous year's
assessed value 
after board of review equalization, current assessed value and,

in bold type, a notice of possible eligibility for a homestead 
improvement
exemption as provided in Section 15-180.

    The notice shall include a statement in substantially the 
following form:

"NOTICE TO TAXPAYER


    Your property is to be assessed at the median level of 
assessment for
your assessment district.  You may check the 
accuracy of your assessment
by dividing your assessment by the 
median level of assessment for your
assessment district.  If the 
resulting value is greater than the estimated fair
cash value 
of your property, you may be over-assessed. If the resulting 
value
is less than the estimated fair cash value of your 
property, you may be
under-assessed.  You may appeal your 
assessment to the Board of Review in the
manner described 
elsewhere in this notice."

    The notice shall contain a brief explanation of the 
relationship between the
assessment and the tax bill (including 
an explanation of the equalization
factors) and an explanation 
that the assessment stated for the preceding year
is the 
assessment after equalization by the board of review in the 
preceding
year, and shall set forth the procedures and time 
limits for appealing
assessments and that assessments of 
property, other than farm land and coal,
are required by law to 
be 33 1/3% of value.  Where practicable, the notice
shall 
include the reason for any increase in the property's 
valuation.  The
notice must also state the name and price per 
copy by mail of the newspaper in
which the list of assessments 
will be published. The form and manner of
providing the 
information and explanations required to be in the notice shall

be prescribed by the Department.

(Source: P.A. 87-1189; 88-455; incorporates 88-321; 88-670, 
eff. 12-2-94.)


 

    Section 99. Effective date. This Act takes effect January 
1, 2010.