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91_HB0928enr HB0928 Enrolled 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 Enrolled -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 Enrolled -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 Enrolled -4- LRB9103088PTpk 1 reference to a member of a board of review shall mean a 2 commissioner of a board of review. Whenever it may be 3 necessary for purposes of determining its jurisdiction, the 4 board of review shall be deemed to succeed to the powers and 5 duties of the former board of appeals; provided that the 6 board of review shall also have all of the powers and duties 7 granted to it under this Code. All action of the board of 8 review shall be by a majority vote of its commissioners 9members. 10 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 11 8-14-96.) 12 (35 ILCS 200/12-50) 13 Sec. 12-50. Mailed notice to taxpayer after change by 14 board of review or board of appeals. If final board of 15 review or board of appeals action regarding any property, 16 including equalization under Section 16-60 or Section 16-65, 17 results in an increased or decreased assessment, the board 18 shall mail a notice to the taxpayer, at his or her address as 19 it appears in the assessment records, whose property is 20 affected by such action, and in the case of a complaint filed 21 with a board of review under Section 16-25 or 16-115, to the 22 taxing body filing the complaint. A copy shall be given to 23 the assessor or chief county assessment officer if his or her 24 assessment was reversed or modified by the board. Written 25 notice shall also be given to any taxpayer who filed a 26 complaint in writing with the board and whose assessment was 27 not changed. The notice shall set forth the assessed value 28 prior to board action; the assessed value after final board 29 action but prior to any equalization; and the assessed value 30 as equalized by the board, if the board equalizes. This 31 notice shall state that the value as certified to the county 32 clerk by the board will be the locally assessed value of the 33 property for that year and each succeeding year, unless HB0928 Enrolled -5- LRB9103088PTpk 1 revised in a succeeding year in the manner provided in this 2 Code. The written notice shall also set forth specifically 3 the facts upon which the board's decision is based. In 4 counties with less than 3,000,000 inhabitants, the noticeand5shall also contain the following statement: "You may appeal 6 this decision to the Property Tax Appeal Board by filing a 7 petition for review with the Property Tax Appeal Board within 8 30 days after this notice is mailed to you or your agent, or 9 is personally served upon you or your agent"; except that, in10counties with 3,000,000 or more inhabitants the statement11shall be included in the written notice (i) for residential12property with 6 units or less beginning with assessments made13for the 1996 assessment year and (ii) for all other property14in counties with 3,000,000 or more inhabitants beginning with15assessments made for the 1997 assessment year. In counties 16 with 3,000,000 or more inhabitants, the notice shall also 17 contain the following statement: "You may appeal this 18 decision to the Property Tax Appeal Board by filing a 19 petition for review with the Property Tax Appeal Board within 20 30 days after the date of this notice or within 30 days after 21 the date that the Board of Review transmits to the county 22 assessor pursuant to Section 16-125 its final action on the 23 township in which your property is located, whichever is 24 later". The Board shall publish its transmittal date of final 25 action on each township in at least one newspaper of general 26 circulation in the county. The changes made by this 27 amendatory Act of the 91st General Assembly apply to the 1999 28 assessment year and thereafter. 29 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 30 8-14-96.) 31 (35 ILCS 200/16-95) 32 Sec. 16-95. Powers and duties of board of appeals or 33 review; complaints. In counties with 3,000,000 or more HB0928 Enrolled -6- LRB9103088PTpk 1 inhabitants, until the first Monday in December 1998, the 2 board of appeals in any year shall, on complaint that any 3 property is overassessed or underassessed, or is exempt, 4 review and order the assessment corrected. 5 Beginning the first Monday in December 1998 and 6 thereafter, in counties with 3,000,000 or more inhabitants, 7 the board of review: 8 (1) shall, onuponwritten complaint of any 9 taxpayer,or any taxing district that has an interest in 10 the assessment,that any property is overassessed, 11 underassessed, or exempt, review the assessment and 12 confirmupon good cause shown, revise, correct, alter, or 13 modify theanyassessment, as appears to be just(or part14of an assessment) of any real property; nothing in this15Section, however, shall be construed to require a16taxpayer to file a complaint with the board; and 17 (2) may, upon written motion of any one or more 18 members of the board that is made on or before the dates 19 specified in notices given under Section 16-110 for each 20 township and upon good cause shown, revise, correct, 21 alter, or modify any assessment (or part of an 22 assessment) of real property regardless of whether the 23 taxpayer or owner of the property has filed a complaint 24 with the board. 25An assessment shall not be increased until the26person to be affected has been notified and given an27opportunity to be heard. Before making any reduction in28assessments of its own motion, the board shall give29notice to the assessor orNo assessment may be changed by 30 the board on its own motion until the taxpayer in whose 31 name the property is assessed and the chief county 32 assessment officer who certified the assessment have been 33 notified and given, and give the assessor or chief county34assessment officeran opportunity to be heard thereon. HB0928 Enrolled -7- LRB9103088PTpk 1 All taxing districts shall have an opportunity to be 2 heard on the matter. 3 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 4 8-14-96.) 5 (35 ILCS 200/16-125) 6 Sec. 16-125. Hearings. In counties with 3,000,000 or 7 more inhabitants, complaints filed with the board of appeals 8 (until the first Monday in December 1998 and the board of 9 review beginning the first Monday in December 1998 and 10 thereafter) shall be classified by townships. All complaints 11 shall be docketed numerically, in the order in which they are 12 presented, as nearly as possible, in books or computer 13 records kept for that purpose, which shall be open to public 14 inspection. The complaints shall be considered by townships 15 until they have been heard and passed upon by the board. 16 After completing final action on all matters in a township, 17 the board shall transmit such final actions to the county 18 assessor. 19 A hearing upon any complaint shall not be held until the 20 taxpayer affected and the county assessor have each been 21 notified and have been given an opportunity to be heard. All 22 hearings shall be open to the public and the board shall sit 23 together and hear the representations of the interested 24 parties or their representatives. An order for a correction 25 of any assessment shall not be made unless both commissioners 26 of the board, or a majority of the members in the case of a 27 board of review, concur therein, in which case, an order 28 therefor shall be made in open session and entered in the 29 records of the board. When an assessment is ordered 30 corrected, the board shall transmit a computer printout of 31 the results, or make and sign a brief written statement of 32 the reason for the change and the manner in which the method 33 used by the assessor in making the assessment was erroneous, HB0928 Enrolled -8- LRB9103088PTpk 1 and shall deliver a copy of the statement to the county 2 assessor. Upon request the board shall hear any taxpayer in 3 opposition to a proposed reduction in any assessment. 4 The board may destroy or otherwise dispose of complaints 5 and records pertaining thereto after the lapse of 10 years 6 from the date of filing. 7 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8 8-14-96.) 9 (35 ILCS 200/16-160) 10 Sec. 16-160. Property Tax Appeal Board; process. In 11 counties with 3,000,000 or more inhabitants, beginning with 12 assessments made for the 1996 assessment year for residential 13 property of 6 units or less and beginning with assessments 14 made for the 1997 assessment year for all other property, and 15 for all property in any county other than a county with 16 3,000,000 or more inhabitants, any taxpayer dissatisfied with 17 the decision of a board of review or board of appeals as such 18 decision pertains to the assessment of his or her property 19 for taxation purposes, or any taxing body that has an 20 interest in the decision of the board of review or board of 21 appeals on an assessment made by any local assessment 22 officer, may, (i) in counties with less than 3,000,000 23 inhabitants within 30 days after the date of written notice 24 of the decision of the board of review or (ii) in assessment 25 year 1999 and thereafter in counties with 3,000,000 or more 26 inhabitants within 30 days after the date of the board of 27 review notice or within 30 days after the date that the board 28 of review transmits to the county assessor pursuant to 29 Section 16-125 its final action on the township in which the 30 property is located, whichever is laterBoard of Appeals, 31 appeal the decision to the Property Tax Appeal Board for 32 review. In any appeal where the board of review or board of 33 appeals has given written notice of the hearing to the HB0928 Enrolled -9- LRB9103088PTpk 1 taxpayer 30 days before the hearing, failure to appear at the 2 board of review or board of appeals hearing shall be grounds 3 for dismissal of the appeal unless a continuance is granted 4 to the taxpayer. If an appeal is dismissed for failure to 5 appear at a board of review or board of appeals hearing, the 6 Property Tax Appeal Board shall have no jurisdiction to hear 7 any subsequent appeal on that taxpayer's complaint. Such 8 taxpayer or taxing body, hereinafter called the appellant, 9 shall file a petition with the clerk of the Property Tax 10 Appeal Board, setting forth the facts upon which he or she 11 bases the objection, together with a statement of the 12 contentions of law which he or she desires to raise, and the 13 relief requested. If a petition is filed by a taxpayer, the 14 taxpayer is precluded from filing objections based upon 15 valuation, as may otherwise be permitted by Sections 21-175 16 and 23-5. However, any taxpayer not satisfied with the 17 decision of the board of review or board of appeals as such 18 decision pertains to the assessment of his or her property 19 need not appeal the decision to the Property Tax Appeal Board 20 before seeking relief in the courts. The changes made by this 21 amendatory Act of the 91st General Assembly shall be 22 effective beginning with the 1999 assessment year. 23 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 24 8-14-96.) 25 Section 99. Effective date. This Act takes effect upon 26 becoming law.