SB0207 Engrossed

LRB096 04809 RCE 14873 b






1
    AN ACT concerning revenue, which may be cited as the 
2
Homestead Assessment Transparency Act.

 
3
    Be it enacted by the People of the State of Illinois,
 
4
represented in the General Assembly:



 
5
    Section 5. The Property Tax Code is amended  by changing 
6
Section 12-30 and by adding Sections 6-60 and 9-213 as follows:
 
7
    (35 ILCS 200/6-60 new)

8
    Sec. 6-60. Rules and procedures.  The board of review in 
9
every county with less than 3,000,000 inhabitants must make 
10
available to the public a detailed description of the rules and 
11
procedures for hearings before the board. This description must 
12
include an explanation of any applicable burdens of proof, 
13
rules of evidence, timelines, and any other procedures that 
14
will allow the taxpayer to effectively present his or her case 
15
before the board. If a county Internet website exists, the 
16
rules and procedures must also be published on that website.
 
17
    (35 ILCS 200/9-213 new)

18
    Sec. 9-213. Explanation of equalization factors.  The chief 
19
county assessment officer in every county with less than 
20
3,000,000 inhabitants must provide a plain-English explanation 
21
of all township, county, and State equalization factors, 
22
including the rationale and methods used to determine the 
 


 






SB0207 Engrossed
- 2 -
LRB096 04809 RCE 14873 b




1
equalizations. If a county Internet website exists, this 
2
explanation must be published thereon, otherwise it must be 
3
available to the public upon request at the office of the chief 
4
county assessment officer.
 



5
    (35 ILCS 200/12-30)


6
    Sec. 12-30. Mailed notice of changed assessments; counties 
7
of less than
3,000,000.  
8
    (a) In every county with less than 3,000,000 inhabitants, 
9
in addition to
the publication of the list of assessments in 
10
each year of a general assessment
and of the list of property 
11
for which assessments have been added or changed,
as provided 
12
above, a notice shall be mailed by the chief county assessment

13
officer to each taxpayer whose assessment has been changed 
14
since the last
preceding assessment, using the address as it 
15
appears on the assessor's
records, except in the case of 
16
changes caused by a change in the county
equalization factor by 
17
the Department or in the case of changes resulting
from 
18
equalization by the chief county assessment officer supervisor 
19
of assessments under Section 9-210,
during any year such change 
20
is made. The notice may, but need not be, sent by a
township 
21
assessor.
22
    (b)  The notice sent under this Section shall include the 
23
following:
24
        (1) The previous year's assessed value after board of 
25
    review equalization.
 


 






SB0207 Engrossed
- 3 -
LRB096 04809 RCE 14873 b




1
        (2) Current assessed value and the date of that 
2
    valuation.
3
        (3) The percentage change from the previous assessed 
4
    value to the current assessed value.
5
        (4) The full fair market value (as indicated by 
6
    dividing the current assessed value by the median level of 
7
    assessment in the assessment district as determined by the 
8
    most recent 3 year assessment to sales ratio study adjusted 
9
    to take into account any changes in assessment levels since 
10
    the data for the studies were collected).
11
        (5) A statement advising the taxpayer that assessments 
12
    of property, other than farm land and coal, are required by 
13
    law to be assessed at 33 1/3% of fair market value.
14
        (6) The name, address, phone number, office hours, and, 
15
    if one exists, the website address of the assessor.
16
        (7) Where practicable, the notice shall include the 
17
    reason for any increase in the property's valuation.
18
        (8) The name and price per copy by mail of the 
19
    newspaper in which the list of assessments will be 
20
    published and the scheduled publication date.
21
        (9) A statement advising the taxpayer of the steps to 
22
    follow if the taxpayer believes the full fair market value 
23
    of the property is incorrect or believes the assessment is 
24
    not uniform with other comparable properties in the same 
25
    neighborhood. The statement shall also (i) advise all 
26
    taxpayers to  contact the township assessor's office, in 
 


 






SB0207 Engrossed
- 4 -
LRB096 04809 RCE 14873 b




1
    those counties under township organization, first to 
2
    review the  assessment, (ii) advise all taxpayers to  file an 
3
    appeal with the board of review if not satisfied with the 
4
    assessor review, and (iii) give the phone number to call 
5
    for a copy of the board of review rules.
6
        (10) A statement advising the taxpayer that there is a 
7
    deadline date for filing an appeal with the board of review 
8
    and indicating  that deadline date (30 days following the 
9
    scheduled publication date).
10
        (11) A brief explanation of the relationship between 
11
    the assessment and the tax bill (including an explanation 
12
    of the equalization factors) and an explanation that the 
13
    assessment stated for the preceding year is the assessment 
14
    after equalization by the board of review in the preceding 
15
    year.
16
        (12)  In bold type, a notice of possible eligibility for 
17
    the
    various homestead exemptions as provided in Section 
18
    15-165
    through Section 15-175 and Section 15-180.
19
    (c) In addition to the requirements of subsection (b) of 
20
this Section, in every county with less than 3,000,000 
21
inhabitants, where the chief county assessment officer 
22
maintains and controls an electronic database containing the 
23
physical characteristics of the property, the notice shall 
24
include the following:
25
        (1) The physical characteristics of the taxpayer's 
26
    property that are available from that database; or
 


 






SB0207 Engrossed
- 5 -
LRB096 04809 RCE 14873 b




1
        (2) A statement advising the taxpayer that detailed 
2
    property characteristics are available on the county 
3
    website and the URL address of that website.
4
    (d) In addition to the requirements of subsection (b) of 
5
this Section, in every county with less than 3,000,000 
6
inhabitants, where the chief county assessment officer does not 
7
maintain and control an electronic database containing the 
8
physical characteristics of the property, and where one or more 
9
townships in the county maintain and control an electronic 
10
database containing the physical characteristics of the 
11
property and some or all of the database is available on a 
12
website that is maintained and controlled by the township, the 
13
notice shall include a statement advising the taxpayer that 
14
detailed property characteristics are available on the 
15
township website and the URL address of that website.
16
    (e) Except as provided in this Section, the form and manner 
17
of
providing the information and explanations required to be in 
18
the notice shall
be prescribed by the Department. 
19
    The notice shall include the median level of assessment in

20
the assessment district (as determined by the most recent 3 
21
year assessment to
sales ratio study adjusted to take into 
22
account any changes in assessment
levels since the data for the 
23
studies were collected), the previous year's
assessed value 
24
after board of review equalization, current assessed value and,

25
in bold type, a notice of possible eligibility for a homestead 
26
improvement
exemption as provided in Section 15-180.

 


 






SB0207 Engrossed
- 6 -
LRB096 04809 RCE 14873 b




1
    The notice shall include a statement in substantially the 
2
following form:

3

"NOTICE TO TAXPAYER


4
    Your property is to be assessed at the median level of 
5
assessment for
your assessment district.  You may check the 
6
accuracy of your assessment
by dividing your assessment by the 
7
median level of assessment for your
assessment district.  If the 
8
resulting value is greater than the estimated fair
cash value 
9
of your property, you may be over-assessed. If the resulting 
10
value
is less than the estimated fair cash value of your 
11
property, you may be
under-assessed.  You may appeal your 
12
assessment to the Board of Review in the
manner described 
13
elsewhere in this notice."

14
    The notice shall contain a brief explanation of the 
15
relationship between the
assessment and the tax bill (including 
16
an explanation of the equalization
factors) and an explanation 
17
that the assessment stated for the preceding year
is the 
18
assessment after equalization by the board of review in the 
19
preceding
year, and shall set forth the procedures and time 
20
limits for appealing
assessments and that assessments of 
21
property, other than farm land and coal,
are required by law to 
22
be 33 1/3% of value.  Where practicable, the notice
shall 
23
include the reason for any increase in the property's 
24
valuation.  The
notice must also state the name and price per 
25
copy by mail of the newspaper in
which the list of assessments 
26
will be published. The form and manner of
providing the 
 


 






SB0207 Engrossed
- 7 -
LRB096 04809 RCE 14873 b




1
information and explanations required to be in the notice shall

2
be prescribed by the Department.

3
(Source: P.A. 87-1189; 88-455; incorporates 88-321; 88-670, 
4
eff. 12-2-94.)


 

5
    Section 99. Effective date. This Act takes effect January 
6
1, 2010.