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91_HB0928eng HB0928 Engrossed LRB9103088PTpk 1 AN ACT to amend the Property Tax Code by changing 2 Sections 5-5, 12-50, 16-95, 16-125, and 16-160. 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 Sections 5-5, 12-50, 16-95, 16-125, and 16-160 as follows: 7 (35 ILCS 200/5-5) 8 Sec. 5-5. Election of commissioners of board of review; 9 counties of 3,000,000 or more. 10 (a) In counties with 3,000,000 or more inhabitants, on 11 the first Tuesday after the first Monday in November 1994, 2 12 commissioners of the board of appeals shall be elected to 13 hold office from the first Monday in December following their 14 election and until the first Monday in December 1998. In case 15 of any vacancy, the chief judge of the circuit court or any 16 judge of that circuit designated by the chief judge shall 17 fill the vacancy by appointment. The commissioners shall be 18 electors in the particular county at the time of their 19 election or appointment and shall hold no other lucrative 20 public office or public employment. Each commissioner shall 21 receive compensation fixed by the county board, which shall 22 be paid out of the county treasury and which shall not be 23 changed during the term for which any commissioner is elected 24 or appointed. Effective the first Monday in December 1998, 25 the board of appeals is abolished. 26 The board of appeals shall maintain sufficient 27 evidentiary records to support all decisions made by the 28 board of appeals. All records, data, sales/ratio studies, 29 and other information necessary for the board of review 30 elected under subsection (c) to perform its functions and 31 duties shall be transferred by the board of appeals to the HB0928 Engrossed -2- LRB9103088PTpk 1 board of review on the first Monday in December 1998. 2 (b) (Blank). 3 (c) In each county with 3,000,000 or more inhabitants, 4 there is created a board of review. The board of review shall 5 consist of 3 commissionersmembers, one elected from each 6 election district in the county at the general election in 7 1998 to hold office for a term beginning on the first Monday 8 in December following their election and until their 9 respective successors are elected and qualified. 10 No later than June 1, 1996, the General Assembly shall 11 establish the boundaries for the 3 election districts in each 12 county with 3,000,000 or more inhabitants. The election 13 districts shall be compact, contiguous, and have 14 substantially the same population based on the 1990 federal 15 decennial census. One district shall be designated as the 16 first election district, one as the second election district, 17 and one as the third election district. The commissioner 18memberfrom each district shall be elected to a term of 4 19 years. 20 In the year following each federal decennial census, the 21 General Assembly shall reapportion the election districts to 22 reflect the results of the census. The reapportioned 23 districts shall be compact, contiguous, and contain 24 substantially the same population. The commissionermember25 from the first district shall be elected to terms of 4 years, 26 4 years, and 2 years. The commissionermemberfrom the 27 second district shall be elected to terms of 4 years, 2 28 years, and 4 years. The commissionermemberfrom the third 29 district shall be elected to terms of 2 years, 4 years, and 4 30 years. 31 In case of vacancy, the chief judge of the circuit court 32 or any judge of the circuit court designated by the chief 33 judge shall fill the vacancy by appointment of a person from 34 the same political party. If the vacancy is filled with more HB0928 Engrossed -3- LRB9103088PTpk 1 than 28 months remaining in the term, the appointed 2 commissionermembershall serve until the next general 3 election, at which time a commissionermembershall be 4 elected to serve for the remainder of the term. If a vacancy 5 is filled with 28 months or less remaining in the term, the 6 appointment shall be for the remainder of the term. The 7 commissionersmembersshall be electors within their 8 respective election district at the time of their election or 9 appointment and shall hold no other lucrative public office 10 or public employment. 11 Each commissionermembershall receive compensation fixed 12 by the county board, which shall be paid from the county 13 treasury. Compensation for each commissionermembershall be 14 equitable and shall not be changed during the term for which 15 that commissionermemberis elected or appointed. The county 16 shall provide suitable office space for the board of review. 17 For the year beginning on the first Monday in December 18 1998 and ending the first Monday in December 1999, and every 19 fourth year thereafter, the chair of the board shall be the 20 commissionermemberelected from the first district. For the 21 year beginning the first Monday in December 1999 and ending 22 the first Monday in December 2000, and every fourth year 23 thereafter, the chair of the board shall be the commissioner 24memberelected from the second district. For the year 25 beginning the first Monday in December 2000 and ending the 26 first Monday in December 2001, and every fourth year 27 thereafter, the chair shall be the commissionermember28 elected from the third district. For the year beginning the 29 first Monday in December 2001 and ending the first Monday in 30 December 2002, and every fourth year thereafter, the chair of 31 the board shall be determined by lot. 32 On and after the first Monday in December, 1998, any 33 reference in this Code to a board of appeals shall mean the 34 board of review created under this subsection, and any HB0928 Engrossed -4- LRB9103088PTpk 1 reference to a member of a board of review shall mean a 2 commissioner of a board of review. The board of review 3 succeeds to the powers and duties of the board of appeals and 4 has any powers and duties granted to it under this Code. All 5 action of the board of review shall be by a majority vote of 6 its commissionersmembers. 7 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8 8-14-96.) 9 (35 ILCS 200/12-50) 10 Sec. 12-50. Mailed notice to taxpayer after change by 11 board of review or board of appeals. If final board of 12 review or board of appeals action regarding any property, 13 including equalization under Section 16-60 or Section 16-65, 14 results in an increased or decreased assessment, the board 15 shall mail a notice to the taxpayer, at his or her address as 16 it appears in the assessment records, whose property is 17 affected by such action, and in the case of a complaint filed 18 with a board of review under Section 16-25 or 16-115, to the 19 taxing body filing the complaint. A copy shall be given to 20 the assessor or chief county assessment officer if his or her 21 assessment was reversed or modified by the board. Written 22 notice shall also be given to any taxpayer who filed a 23 complaint in writing with the board and whose assessment was 24 not changed. The notice shall set forth the assessed value 25 prior to board action; the assessed value after final board 26 action but prior to any equalization; and the assessed value 27 as equalized by the board, if the board equalizes. This 28 notice shall state that the value as certified to the county 29 clerk by the board will be the locally assessed value of the 30 property for that year and each succeeding year, unless 31 revised in a succeeding year in the manner provided in this 32 Code. The written notice shall also set forth specifically 33 the facts upon which the board's decision is based. In HB0928 Engrossed -5- LRB9103088PTpk 1 counties with less than 3,000,000 inhabitants, the noticeand2shall also contain the following statement: "You may appeal 3 this decision to the Property Tax Appeal Board by filing a 4 petition for review with the Property Tax Appeal Board within 5 30 days after this notice is mailed to you or your agent, or 6 is personally served upon you or your agent"; except that, in7counties with 3,000,000 or more inhabitants the statement8shall be included in the written notice (i) for residential9property with 6 units or less beginning with assessments made10for the 1996 assessment year and (ii) for all other property11in counties with 3,000,000 or more inhabitants beginning with12assessments made for the 1997 assessment year. In counties 13 with 3,000,000 or more inhabitants, the notice shall also 14 contain the following statement: "You may appeal this 15 decision to the Property Tax Appeal Board by filing a 16 petition for review with the Property Tax Appeal Board within 17 30 days after the date of this notice or within 30 days after 18 the date that the Board of Review transmits to the county 19 assessor pursuant to Section 16-125 its final action on the 20 township in which your property is located, whichever is 21 later". The Board shall publish its transmittal date of final 22 action on each township in at least one newspaper of general 23 circulation in the county. The changes made by this 24 amendatory Act of the 91st General Assembly apply to the 1999 25 assessment year and thereafter. 26 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 27 8-14-96.) 28 (35 ILCS 200/16-95) 29 Sec. 16-95. Powers and duties of board of appeals or 30 review; complaints. In counties with 3,000,000 or more 31 inhabitants, until the first Monday in December 1998, the 32 board of appeals in any year shall, on complaint that any 33 property is overassessed or underassessed, or is exempt, HB0928 Engrossed -6- LRB9103088PTpk 1 review and order the assessment corrected. 2 Beginning the first Monday in December 1998 and 3 thereafter, in counties with 3,000,000 or more inhabitants, 4 the board of review: 5 (1) shall, onuponwritten complaint of any 6 taxpayer,or any taxing district that has an interest in 7 the assessment,that any property is overassessed, 8 underassessed, or exempt, review the assessment and 9 confirmupon good cause shown, revise, correct, alter, or 10 modify theanyassessment, as appears to be just(or part11of an assessment) of any real property; nothing in this12Section, however, shall be construed to require a13taxpayer to file a complaint with the board; and 14 (2) may, upon written motion of any one or more 15 members of the board that is made on or before the dates 16 specified in notices given under Section 16-110 for each 17 township and upon good cause shown, revise, correct, 18 alter, or modify any assessment (or part of an 19 assessment) of real property regardless of whether the 20 taxpayer or owner of the property has filed a complaint 21 with the board. 22An assessment shall not be increased until the23person to be affected has been notified and given an24opportunity to be heard. Before making any reduction in25assessments of its own motion, the board shall give26notice to the assessor orNo assessment may be changed by 27 the board on its own motion until the taxpayer in whose 28 name the property is assessed and the chief county 29 assessment officer who certified the assessment have been 30 notified and given, and give the assessor or chief county31assessment officeran opportunity to be heard thereon. 32 All taxing districts shall have an opportunity to be 33 heard on the matter. 34 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. HB0928 Engrossed -7- LRB9103088PTpk 1 8-14-96.) 2 (35 ILCS 200/16-125) 3 Sec. 16-125. Hearings. In counties with 3,000,000 or 4 more inhabitants, complaints filed with the board of appeals 5 (until the first Monday in December 1998 and the board of 6 review beginning the first Monday in December 1998 and 7 thereafter) shall be classified by townships. All complaints 8 shall be docketed numerically, in the order in which they are 9 presented, as nearly as possible, in books or computer 10 records kept for that purpose, which shall be open to public 11 inspection. The complaints shall be considered by townships 12 until they have been heard and passed upon by the board. 13 After completing final action on all matters in a township, 14 the board shall transmit such final actions to the county 15 assessor. 16 A hearing upon any complaint shall not be held until the 17 taxpayer affected and the county assessor have each been 18 notified and have been given an opportunity to be heard. All 19 hearings shall be open to the public and the board shall sit 20 together and hear the representations of the interested 21 parties or their representatives. An order for a correction 22 of any assessment shall not be made unless both commissioners 23 of the board, or a majority of the members in the case of a 24 board of review, concur therein, in which case, an order 25 therefor shall be made in open session and entered in the 26 records of the board. When an assessment is ordered 27 corrected, the board shall transmit a computer printout of 28 the results, or make and sign a brief written statement of 29 the reason for the change and the manner in which the method 30 used by the assessor in making the assessment was erroneous, 31 and shall deliver a copy of the statement to the county 32 assessor. Upon request the board shall hear any taxpayer in 33 opposition to a proposed reduction in any assessment. HB0928 Engrossed -8- LRB9103088PTpk 1 The board may destroy or otherwise dispose of complaints 2 and records pertaining thereto after the lapse of 10 years 3 from the date of filing. 4 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 5 8-14-96.) 6 (35 ILCS 200/16-160) 7 Sec. 16-160. Property Tax Appeal Board; process. In 8 counties with 3,000,000 or more inhabitants, beginning with 9 assessments made for the 1996 assessment year for residential 10 property of 6 units or less and beginning with assessments 11 made for the 1997 assessment year for all other property, and 12 for all property in any county other than a county with 13 3,000,000 or more inhabitants, any taxpayer dissatisfied with 14 the decision of a board of review or board of appeals as such 15 decision pertains to the assessment of his or her property 16 for taxation purposes, or any taxing body that has an 17 interest in the decision of the board of review or board of 18 appeals on an assessment made by any local assessment 19 officer, may, (i) in counties with less than 3,000,000 20 inhabitants within 30 days after the date of written notice 21 of the decision of the board of review or (ii) in assessment 22 year 1999 and thereafter in counties with 3,000,000 or more 23 inhabitants within 30 days after the date of the board of 24 review notice or within 30 days after the date that the board 25 of review transmits to the county assessor pursuant to 26 Section 16-125 its final action on the township in which the 27 property is located, whichever is laterBoard of Appeals, 28 appeal the decision to the Property Tax Appeal Board for 29 review. In any appeal where the board of review or board of 30 appeals has given written notice of the hearing to the 31 taxpayer 30 days before the hearing, failure to appear at the 32 board of review or board of appeals hearing shall be grounds 33 for dismissal of the appeal unless a continuance is granted HB0928 Engrossed -9- LRB9103088PTpk 1 to the taxpayer. If an appeal is dismissed for failure to 2 appear at a board of review or board of appeals hearing, the 3 Property Tax Appeal Board shall have no jurisdiction to hear 4 any subsequent appeal on that taxpayer's complaint. Such 5 taxpayer or taxing body, hereinafter called the appellant, 6 shall file a petition with the clerk of the Property Tax 7 Appeal Board, setting forth the facts upon which he or she 8 bases the objection, together with a statement of the 9 contentions of law which he or she desires to raise, and the 10 relief requested. If a petition is filed by a taxpayer, the 11 taxpayer is precluded from filing objections based upon 12 valuation, as may otherwise be permitted by Sections 21-175 13 and 23-5. However, any taxpayer not satisfied with the 14 decision of the board of review or board of appeals as such 15 decision pertains to the assessment of his or her property 16 need not appeal the decision to the Property Tax Appeal Board 17 before seeking relief in the courts. The changes made by this 18 amendatory Act of the 91st General Assembly shall be 19 effective beginning with the 1999 assessment year. 20 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 21 8-14-96.) 22 Section 99. Effective date. This Act takes effect upon 23 becoming law.