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| Public Act 096-1553 | ||||
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AN ACT concerning local government.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing | ||||
Sections 9-260, 9-265, 9-270, 15-20, 16-95, 16-135, and 16-140 | ||||
as follows:
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(35 ILCS 200/9-260)
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Sec. 9-260.
Assessment of omitted property; counties of | ||||
3,000,000 or
more.
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(a) After signing the affidavit, the county assessor
shall | ||||
have power, when directed by the board of
appeals
(until the | ||||
first Monday in December 1998 and the board of review
beginning
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the first Monday in December 1998 and thereafter), or on his or | ||||
her own
initiative, subject to the limitations of Sections | ||||
9-265 and 9-270, to assess properties which
may have been | ||||
omitted from assessments
for the current year and not more than | ||||
3 years prior to the current year or during any year or years | ||||
for which the property was
liable to be taxed, and for which | ||||
the tax has not been paid, but only on notice
and an | ||||
opportunity to be heard in the manner and form required by law, | ||||
and
shall enter the assessments upon the assessment books. Any | ||||
notice shall include (i) a request that a person receiving the | ||||
notice who is not the current taxpayer contact the office of | ||||
the county assessor and explain that the person is not the | ||
current taxpayer, which contact may be made on the telephone, | ||
in writing, or in person upon receipt of the notice, and (ii) | ||
the name, address, and telephone number of the appropriate | ||
personnel in the office of the county assessor to whom the | ||
response should be made. Any time period for the review of an | ||
omitted assessment included in the notice shall be consistent | ||
with the time period established by the assessor in accordance | ||
with subsection (a) of Section 12-55. No charge for tax of
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previous years shall be made against any property if (1) the | ||
assessor failed to notify the board of review of the omitted | ||
assessment in accordance with subsection (a-1) of this Section; | ||
(2) (a) the property was last
assessed as unimproved, (b) the | ||
owner of such property gave notice of
subsequent improvements | ||
and requested a reassessment as required by Section
9-180, and | ||
(c) reassessment of the property was not made within the 16 | ||
month
period immediately following the receipt of that notice; | ||
(3) the owner of the property gave notice as required by | ||
Section 9-265; (4) the assessor received a building permit for | ||
the property evidencing
that new construction had occurred or | ||
was occurring on the property but
failed to list the | ||
improvement on the tax rolls; (5) the assessor
received a plat | ||
map, plat of survey, ALTA survey, mortgage survey, or
other | ||
similar document containing the omitted property but failed to
| ||
list the improvement on the tax rolls; (6) the assessor | ||
received a real
estate transfer declaration indicating a sale | ||
from an exempt property
owner to a non-exempt property owner | ||
but failed to list the property on
the tax rolls; or (7) the | ||
property was the subject of an assessment
appeal before the | ||
assessor or the board of review that had included the
intended | ||
omitted property as part of the assessment appeal and provided
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evidence of its market value. | ||
(a-1) After providing notice and an opportunity to be heard | ||
as
required by subsection (a) of this Section, the assessor | ||
shall render a
decision on the omitted assessment, whether or | ||
not the omitted
assessment was contested, and shall mail a | ||
notice of the decision to the
taxpayer of record or to the | ||
party that contested the omitted assessment. The notice of | ||
decision shall contain a statement that the
decision may be | ||
appealed to the board of review. The decision and all
evidence | ||
used in the decision shall be transmitted by the assessor to
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the board of review on or before the dates specified in | ||
accordance with
Section 16-110.
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(b) Any taxes based on the omitted assessment of a property | ||
pursuant to
Sections
9-260 through 9-270 and Sections 16-135 | ||
and 16-140 shall be prepared and mailed at the same time as the
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estimated first
installment property tax bill for the preceding | ||
year (as described in
Section 21-30)
is prepared and mailed. | ||
The omitted assessment tax bill
is not due
until the date on | ||
which the second installment property tax bill for the
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preceding
year becomes due. The omitted assessment tax bill | ||
shall be deemed
delinquent
and shall bear interest beginning on | ||
the day after the due date of the second
installment
(as | ||
described in Section 21-25). Any taxes for omitted assessments | ||
deemed
delinquent
after the due date of the second installment | ||
tax bill shall bear
interest at the rate of
1.5% per month or | ||
portion thereof until paid or forfeited (as described in
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Section 21-25).
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(c) The
assessor shall have no power to change the | ||
assessment or alter the
assessment books in any other manner or | ||
for any other purpose so as to
change or affect the taxes in | ||
that year, except as ordered by the board of
appeals (until the | ||
first Monday in December 1998 and the board of review
beginning | ||
the first Monday in December 1998 and thereafter). The county
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assessor shall make
all changes and corrections ordered by the | ||
board of appeals
(until the first Monday in December 1998 and | ||
the board of review
beginning
the first Monday in December 1998 | ||
and thereafter).
The county assessor may for the purpose
of | ||
revision by the board of appeals
(until the first Monday in | ||
December 1998 and the board of review
beginning
the first | ||
Monday in December 1998 and thereafter)
certify the assessment | ||
books
for any town or taxing district after or when such books | ||
are completed.
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(Source: P.A. 93-560, eff. 8-20-03.)
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(35 ILCS 200/9-265)
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Sec. 9-265. Omitted property; interest; change in exempt | ||
use or ownership.
If any property is omitted in the assessment | ||
of any year or years, not to exceed the current assessment year | ||
and 3 prior years, so that the
taxes, for which the property | ||
was liable, have not been paid, or if by reason
of defective | ||
description or assessment, taxes on any property for any year | ||
or
years have not been paid, or if any taxes are refunded under | ||
subsection (b) of
Section 14-5 because the taxes were assessed | ||
in the wrong person's name, the
property, when discovered, | ||
shall be listed and assessed by the board of review
or, in | ||
counties with 3,000,000 or more inhabitants, by the county | ||
assessor
either on his
or her own initiative or when so | ||
directed by the board of appeals or board of
review. The
board | ||
of review in counties with less than 3,000,000 inhabitants or | ||
the
county assessor in counties with 3,000,000 or more | ||
inhabitants may
develop reasonable procedures for contesting | ||
the listing of omitted
property under this Division. For | ||
purposes
of this Section, "defective description or | ||
assessment" includes a description
or assessment which omits | ||
all the improvements thereon as a result of which
part of the | ||
taxes on the total value of the property as improved remain | ||
unpaid.
In the case of property subject to assessment by the | ||
Department, the property
shall be listed and assessed by the | ||
Department. All such property shall be
placed on the assessment | ||
and tax books. The arrearages of taxes which might
have been | ||
assessed, with 10% interest thereon for each year or portion | ||
thereof
from 2 years after the time the first correct tax bill | ||
ought to have been
received, shall be charged against the | ||
property by the county clerk.
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When property or acreage omitted by either incorrect survey | ||
or other
ministerial assessor error is discovered and the owner | ||
has paid its tax
bills as received for the year or years of | ||
omission of the parcel, then the
interest authorized by this | ||
Section shall not be chargeable to the owner.
However, nothing | ||
in this Section shall prevent the collection of the principal
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amount of back taxes due and owing.
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If any property listed as exempt by the chief county | ||
assessment officer
has a change in use, a change in leasehold | ||
estate, or a change in titleholder
of record by purchase, | ||
grant, taking or transfer, it shall be the obligation
of the | ||
transferee to notify the chief county assessment officer in | ||
writing
within 90 30 days of the change. If mailed, the The | ||
notice shall be sent by certified mail,
return receipt | ||
requested, and shall include the name and address of the
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taxpayer, the legal description of the property, and the | ||
property index number
of the property when an index number | ||
exists. If notice is provided in person, it shall be provided | ||
on a form prescribed
by the chief county assessment officer, | ||
and the chief county assessment
officer shall provide a date | ||
stamped copy of the notice. Except as
provided in item (6) of | ||
subsection (a) of Section 9-260, item (6) of
Section 16-135, | ||
and item (6) of Section 16-140 of this Code, if If the failure | ||
to give the
notification results in the assessing official | ||
continuing to list the property
as exempt in subsequent years, | ||
the property shall be considered omitted
property for purposes | ||
of this Code.
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(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | ||
8-14-96.)
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(35 ILCS 200/9-270)
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Sec. 9-270. Omitted property; limitations on assessment. A | ||
charge for tax
and interest for previous years, as
provided in | ||
Sections 9-265 or 14-40, shall not be made
against any property | ||
for years prior to the date of ownership of the person
owning
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the property at the time the liability for the
omitted tax was | ||
first
ascertained. Ownership as used in this section shall be | ||
held to refer to
bona fide legal and equitable titles or | ||
interests acquired for value and
without notice of the tax, as | ||
may appear by deed, deed of trust, mortgage,
certificate of | ||
purchase or sale, or other form of contract. No charge
for tax | ||
of previous years, as provided in Section 9-265,
shall be made | ||
against any property if (1) the assessor failed to notify the | ||
board of
review of an omitted assessment in accordance with | ||
subsection (a-1) of Section 9-260; (2) (a) the property was
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last
assessed as unimproved, (b) the owner of the property gave | ||
notice
of
subsequent improvements and requested a reassessment | ||
as required by Section
9-180, and (c) reassessment of the | ||
property
was not made
within the 16 month period immediately | ||
following the receipt of that
notice; (3) the owner of the | ||
property gave notice as
required by Section 9-265; (4) the | ||
assessor received a building permit
for the property evidencing | ||
that new construction had occurred or was
occurring on the | ||
property but failed to list the improvement on the tax
rolls; | ||
(5) the assessor received a plat map, plat of survey, ALTA
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survey, mortgage survey, or other similar document containing | ||
the omitted
property but failed to list the improvement on the | ||
tax rolls; (6) the
assessor received a real estate transfer | ||
declaration indicating a sale
from an exempt property owner to | ||
a non-exempt property owner but failed
to list the property on | ||
the tax rolls; or (7) the property was the
subject of an | ||
assessment appeal before the assessor or the board of
review | ||
that had included the intended omitted property as part of the
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assessment appeal and provided evidence of its market value. | ||
The owner of property, if known, assessed under this and the
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preceding section shall be notified by the county assessor, | ||
board of
review or
Department, as the case may require.
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(Source: P.A. 86-359; 88-455.)
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(35 ILCS 200/15-20)
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Sec. 15-20. Notification requirements after change in use | ||
or ownership. If
any property listed as exempt by the chief | ||
county assessment officer has a
change in use, a change in | ||
leasehold estate, or a change in titleholder of
record by | ||
purchase, grant, taking or transfer, it is the obligation of | ||
the
transferee to notify the chief county assessment officer in | ||
writing within 90 30
days of the change. If mailed, the The | ||
notice shall be sent by certified mail, return receipt
| ||
requested, and shall include the name and address of the | ||
taxpayer, the legal
description of the property, the address of | ||
the property, and the permanent
index number of the property | ||
where such number exists. If
notice is provided in person, it | ||
shall be provided on a form prescribed
by the chief county | ||
assessment officer, and the chief county assessment
officer | ||
shall provide a date stamped copy of the notice. Except as
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provided in item (6) of subsection (a) of Section 9-260, item | ||
(6) of
Section 16-135, and item (6) of Section 16-140 of this | ||
Code, if If the failure to give
such notification results in | ||
the assessment officer listing the property as
exempt in | ||
subsequent years, the property shall be considered omitted | ||
property
for purposes of this Code.
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(Source: P.A. 87-895; 87-1189; 88-455; incorporates 88-221;
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88-670, eff. 12-2-94.)
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(35 ILCS 200/16-95)
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Sec. 16-95. Powers and duties of board of appeals or | ||
review; complaints. In counties with 3,000,000 or more | ||
inhabitants, until the first Monday in
December 1998, the board | ||
of appeals in any year shall, on complaint that any
property is | ||
overassessed or underassessed, or is exempt, review and order | ||
the
assessment corrected.
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Beginning the first Monday in December 1998 and thereafter, | ||
in counties with
3,000,000 or more inhabitants, the board of | ||
review:
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(1) shall, on written complaint of any taxpayer or any | ||
taxing district
that has an interest in the assessment that | ||
any property is overassessed,
underassessed, or exempt, | ||
review the assessment and confirm, revise, correct,
alter, | ||
or modify the assessment, as appears to be just; and
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(2) may, upon written motion
of any one or more members | ||
of the board that is made on or before the dates
specified | ||
in notices given under Section 16-110 for each township and
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upon good cause shown, revise, correct, alter, or modify | ||
any assessment
(or part of an assessment) of real property | ||
regardless of whether the
taxpayer or owner of the property | ||
has filed a complaint with the board; and | ||
(3) shall, after the effective date of this amendatory | ||
Act of
the 96th General Assembly, pursuant to the | ||
provisions of Sections 9-260, 9-265, 2-270, 16-135, and | ||
16-140, review any omitted
assessment proposed by the | ||
county assessor and confirm, revise,
correct, alter, or | ||
modify the proposed assessment, as appears to be
just.
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No assessment may be changed by the board on its own | ||
motion until the
taxpayer in whose name the property is | ||
assessed and the chief county assessment
officer who | ||
certified the assessment have been notified and given an
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opportunity to be heard thereon. All taxing districts shall | ||
have an
opportunity to be heard on the matter.
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(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
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(35 ILCS 200/16-135)
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Sec. 16-135. Omitted property; Notice provisions. In | ||
counties with
3,000,000 or more inhabitants, the owner of | ||
property and the executor,
administrator, or trustee of a | ||
decedent whose property has been omitted
in the assessment in | ||
any year or years or on which a tax for which the property
was | ||
liable has not been paid, and the several taxing bodies | ||
interested therein,
shall be given at least 30 5 days notice in | ||
writing by the board of appeals
(until the first Monday in | ||
December 1998 and the board of review
beginning the first | ||
Monday in December 1998 and thereafter) or
county assessor of | ||
the hearing on the proposed assessments of the omitted
| ||
property. The board or assessor shall have full power to | ||
examine the owner, or
the executor, administrator, trustee, | ||
legatee, or heirs of the decedent, or
other person concerning | ||
the ownership, kind, character, amount and the value of
the | ||
omitted property.
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If the board determines that the property of any decedent | ||
was omitted
from assessment during any year or years, or that a | ||
tax for which
the property was liable, has not been paid, the | ||
board shall direct the county
assessor to assess the property. | ||
However, if the county assessor, on his or
her own initiative, | ||
makes such a determination, then the assessor shall assess
the | ||
property. No charge for tax of previous years shall be made | ||
against any
property prior to the date of ownership of the | ||
person owning the property
at the time the liability for such | ||
omitted tax is first ascertained.
Ownership as used in this | ||
Section refers to bona fide legal
and equitable titles or | ||
interests acquired for value and without notice of
the tax, as | ||
may appear by deed, deed of trust, mortgage, certificate of
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purchase or sale, or other form of contract. No such charge for | ||
tax of previous
years shall be made against any property if: | ||
(1) the assessor failed to notify the board of review | ||
of an
omitted assessment in accordance with subsection | ||
(a-1) of Section 9-260 of
this Code; or
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(2) (a) the property was last assessed as unimproved,
| ||
(b) the owner of the property, gave notice of subsequent | ||
improvements and
requested a reassessment as required by | ||
Section 9-180, and
(c) reassessment of the property was not | ||
made within 16 months of receipt
of that notice; or | ||
(3) the owner of the property gave notice as required | ||
by Section
9-265; or | ||
(4) the assessor received a building permit for the | ||
property
evidencing that new construction had occurred or | ||
was occurring on the
property but failed to list the | ||
improvement on the tax rolls; or | ||
(5) the assessor received a plat map, plat of survey, | ||
ALTA
survey, mortgage survey, or other similar document | ||
containing the omitted
property but failed to list the | ||
improvement on the tax rolls; or | ||
(6) the assessor received a real estate transfer | ||
declaration
indicating a sale from an exempt property owner | ||
to a non-exempt property
owner but failed to list the | ||
property on the tax rolls; or | ||
(7) the property was the subject of an assessment | ||
appeal before
the assessor or the board of review that had | ||
included the intended
omitted property as part of the | ||
assessment appeal and provided evidence
of its market | ||
value.
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The assessment of omitted property by the county assessor | ||
may be reviewed by
the board in the same manner as other | ||
assessments are reviewed
under the provisions of this Code and | ||
when so reviewed, the assessment shall
not thereafter be | ||
subject to review by any succeeding board.
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For the purpose of enforcing the provisions of this Code, | ||
relating to
property omitted from assessment, the taxing bodies | ||
interested
therein are hereby empowered to employ counsel to | ||
appear before the board
or assessor (as the case may be) and | ||
take all necessary steps to enforce
the assessment on the | ||
omitted property.
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(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | ||
8-14-96.)
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(35 ILCS 200/16-140)
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Sec. 16-140. Omitted property. In counties with 3,000,000 | ||
or more
inhabitants, the board of appeals
(until the first | ||
Monday in December 1998 and the board of review
beginning
the | ||
first Monday in December 1998 and thereafter)
in any year shall | ||
direct the county assessor,
in accordance with Section 16-135, | ||
when he or she fails to do so on his or her
own initiative, to | ||
assess all property which has not been assessed, for any
| ||
reason, and enter the same upon the assessment books and to | ||
list and assess all
property that has been omitted in the | ||
assessment for the current year and not more
than 3 years prior | ||
to the current year of any year or years. If the
tax for which | ||
that property was liable has not been paid or if any property,
| ||
by reason of defective description or assessment thereof, fails | ||
to pay taxes
for any year or years, the property, when | ||
discovered by the board shall be
listed and assessed by the | ||
county assessor. The board may order the county
assessor to | ||
make such alterations in the description of property as it | ||
deems
necessary. No charge for tax of previous years shall be | ||
made against any
property if: | ||
(1) the assessor failed to notify the board of review | ||
of an
omitted assessment in accordance with subsection | ||
(a-1) of Section 9-260 of
this Code;
or
| ||
(2) (a) the property was last assessed as unimproved,
| ||
(b) the owner of the property gave notice of subsequent | ||
improvements and
requested a reassessment as required by | ||
Section 9-180, and
(c) reassessment of the property was not | ||
made within 16 months of receipt
of
that notice; or | ||
(3) the owner of the property gave notice as required | ||
by Section 9-265; or | ||
(4) the assessor received a building permit for the | ||
property
evidencing that new construction had occurred or | ||
was occurring on the
property but failed to list the | ||
improvement on the tax rolls; or | ||
(5) the assessor received a plat map, plat of survey, | ||
ALTA
survey, mortgage survey, or other similar document | ||
containing the omitted
property but failed to list the | ||
improvement on the tax rolls; or | ||
(6) the assessor received a real estate transfer | ||
declaration
indicating a sale from an exempt property owner | ||
to a non-exempt property
owner but failed to list the | ||
property on the tax rolls; or | ||
(7) the property was the subject of an assessment | ||
appeal before
the assessor or the board of review that had | ||
included the intended
omitted property as part of the | ||
assessment appeal and provided evidence
of its market | ||
value.
| ||
The board shall hear complaints and revise assessments of | ||
any
particular parcel of property of any person identified and | ||
described in a
complaint filed with the board and conforming to | ||
the requirements of Section
16-115. The board shall make | ||
revisions in no other cases.
| ||
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | ||
8-14-96.)
| ||
Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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