Public Act 099-0626
 
SB2593 EnrolledLRB099 17724 HLH 42084 b


  
    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 
Sections 16-180 and 16-185 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 or sent by electronic means by the clerk of the 
Property Tax Appeal Board to the board
of review 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

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 and the 
Property Tax Appeal Board shall not be limited to the evidence 
presented to the board of review of the county. A party 
participating in the hearing before the Property Tax Appeal 
Board is entitled to introduce evidence that is otherwise 
proper and admissible without regard to whether that evidence 
has previously been introduced at a hearing before the board of 
review of the county. 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.

    The provisions added to this Section by this amendatory Act 
of the 93rd
General Assembly shall be construed as declaratory 
of existing law and not as a
new enactment.

(Source: P.A. 93-248, eff. 7-22-03; 93-758, eff. 7-16-04.)

 



    (35 ILCS 200/16-185)



    Sec. 16-185. Decisions. The Board shall make a decision in 
each appeal or
case appealed to it, and the decision shall be 
based upon equity and the weight
of evidence and not upon 
constructive fraud, and shall be binding upon
appellant and 
officials of government.  The extension of taxes on any

assessment so appealed shall not be delayed by any proceeding 
before the Board,
and, in case the assessment is altered by the 
Board, any taxes extended upon
the unauthorized assessment or 
part thereof shall be abated, or, if already
paid, shall be 
refunded with interest as provided in Section 23-20.

    The decision or order of the Property Tax Appeal Board in 
any such
appeal, shall, within 10 days thereafter, be certified 
at no charge to
the appellant and to the proper authorities, 
including the board of
review or board of appeals whose 
decision was appealed, the county clerk
who extends taxes
upon 
the assessment in question, and the county collector who 
collects
property taxes upon such assessment. 
    The final administrative decision of the Property Tax 
Appeal Board shall be deemed served on a party when a copy of 
the decision is: (1) deposited in the United States Mail, in a 
sealed package, with postage prepaid, addressed to that party 
at the address listed for that party in the pleadings; except 
that, if the party is represented by an attorney, the notice 
shall go to the attorney at the address listed in the 
pleadings; or (2) sent electronically to the party at the 
e-mail addresses provided for that party in the pleadings. The 
Property Tax Appeal Board shall allow each party to designate 
one or more individuals to receive electronic correspondence on 
behalf of that party and shall allow each party to change, add, 
or remove designees selected by that party during the course of 
the proceedings.  Decisions and all electronic correspondence 
shall be directed to each individual so designated. 

    If the Property Tax Appeal Board renders a decision 
lowering the
assessment of a particular parcel after the 
deadline for filing complaints
with the board of review or 
board of appeals or after adjournment of the
session of
the 
board of review or board of appeals at which assessments for 
the
subsequent year are
being considered, the taxpayer may, 
within 30 days after the date of
written notice of the Property 
Tax Appeal Board's decision, appeal the
assessment for the 
subsequent year directly to the Property Tax
Appeal Board.

    If the Property Tax Appeal Board renders a decision 
lowering the
assessment of a particular parcel on which a 
residence
occupied by the
owner is situated, such reduced 
assessment, subject to equalization, shall
remain in effect for 
the remainder of the general assessment period as provided
in 
Sections 9-215 through 9-225, unless that parcel is 
subsequently sold in
an arm's length transaction establishing a 
fair cash value for the parcel that
is different from the fair 
cash value on which the Board's assessment is
based, or unless 
the decision of the Property Tax Appeal Board is reversed
or 
modified upon review.

(Source: P.A. 88-455; 88-660, eff. 9-16-94; 89-671, eff. 
8-14-96.)

 
 
    Section 99. Effective date. This Act takes effect upon 
becoming law.