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| Public Act 099-0579 | ||||
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AN ACT concerning revenue.
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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 | ||||
Section 16-55 as follows:
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(35 ILCS 200/16-55)
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Sec. 16-55. Complaints. | ||||
(a) On written complaint that any property is
overassessed | ||||
or underassessed, the board shall review the assessment, and
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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 complainant, 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 | ||||
complainant, 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 complainant. | ||
(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 | ||
(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. | ||
(d-5) Complaints and other written correspondence sent by | ||
the United States mail shall be considered filed as of the | ||
postmark date in accordance with Section 1.25 of the Statute on | ||
Statutes. Complaints and other written correspondence sent by a | ||
delivery service other than the United States Postal System | ||
shall be considered as filed as of the date sent as indicated | ||
by the shipper's tracking label. If allowed by board of review | ||
rule, complaints and other written correspondence transmitted | ||
electronically shall be considered filed as of the date | ||
received. | ||
(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
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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
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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 the number of copies | ||
required by board of review rule. A copy shall
be filed by the | ||
board of review with the assessor or chief county assessment
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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. Service may be by electronic means if | ||
the taxing district consents to electronic service and provides | ||
the board of review with a valid e-mail address for the purpose | ||
of receiving service. All taxing
districts shall have an | ||
opportunity to be heard on the complaint. A taxing district | ||
wishing to intervene shall file a request to intervene with the | ||
board of review at least five days in advance of a scheduled | ||
hearing. If board of review rules require the appellant to | ||
submit evidence in advance of a hearing, then any evidence in | ||
support of the intervenor's opinion of assessed value must be | ||
submitted to the board of review and complainant no later than | ||
five calendar days prior to the hearing. Service shall be made | ||
as set forth in subsection (d-5), but if board of review rules | ||
allow complaints and correspondence to be transmitted | ||
electronically, then the intervenor's evidence shall be | ||
transmitted electronically. | ||
(i-5) If board of review rules require the appellant to | ||
submit evidence in advance of a hearing, then any evidence to | ||
support the assessor's opinion of assessed value must be | ||
submitted to the board of review and the complainant (or, if | ||
represented by an attorney, to the attorney) no later than five | ||
calendar days prior to the hearing. Service shall be made as | ||
set forth in subsection (d-5), but if board of review rules | ||
allow complaints and correspondence to be transmitted | ||
electronically, then the assessor's evidence shall be | ||
transmitted electronically. | ||
(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.
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(Source: P.A. 98-322, eff. 8-12-13; 99-98, eff. 1-1-16.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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