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91_HB0928ham001
LRB9103088PTmgam
1 AMENDMENT TO HOUSE BILL 928
2 AMENDMENT NO. . Amend House Bill 928 by replacing
3 the title with the following:
4 "AN ACT to amend the Property Tax Code by changing
5 Sections 5-5, 12-50, 16-95, 16-125, and 16-160."; and
6 by replacing everything after the enacting clause with the
7 following:
8 "Section 5. The Property Tax Code is amended by changing
9 Sections 5-5, 12-50, 16-95, 16-125, and 16-160 as follows:
10 (35 ILCS 200/5-5)
11 Sec. 5-5. Election of board of review; counties of
12 3,000,000 or more.
13 (a) In counties with 3,000,000 or more inhabitants, on
14 the first Tuesday after the first Monday in November 1994, 2
15 commissioners of the board of appeals shall be elected to
16 hold office from the first Monday in December following their
17 election and until the first Monday in December 1998. In case
18 of any vacancy, the chief judge of the circuit court or any
19 judge of that circuit designated by the chief judge shall
20 fill the vacancy by appointment. The commissioners shall be
21 electors in the particular county at the time of their
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1 election or appointment and shall hold no other lucrative
2 public office or public employment. Each commissioner shall
3 receive compensation fixed by the county board, which shall
4 be paid out of the county treasury and which shall not be
5 changed during the term for which any commissioner is elected
6 or appointed. Effective the first Monday in December 1998,
7 the board of appeals is abolished.
8 The board of appeals shall maintain sufficient
9 evidentiary records to support all decisions made by the
10 board of appeals. All records, data, sales/ratio studies,
11 and other information necessary for the board of review
12 elected under subsection (c) to perform its functions and
13 duties shall be transferred by the board of appeals to the
14 board of review on the first Monday in December 1998.
15 (b) (Blank).
16 (c) In each county with 3,000,000 or more inhabitants,
17 there is created a board of review. The board of review shall
18 consist of 3 members, each titled as commissioner, one
19 elected from each election district in the county at the
20 general election in 1998 to hold office for a term beginning
21 on the first Monday in December following their election and
22 until their respective successors are elected and qualified.
23 No later than June 1, 1996, the General Assembly shall
24 establish the boundaries for the 3 election districts in each
25 county with 3,000,000 or more inhabitants. The election
26 districts shall be compact, contiguous, and have
27 substantially the same population based on the 1990 federal
28 decennial census. One district shall be designated as the
29 first election district, one as the second election district,
30 and one as the third election district. The member from each
31 district shall be elected to a term of 4 years.
32 In the year following each federal decennial census, the
33 General Assembly shall reapportion the election districts to
34 reflect the results of the census. The reapportioned
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1 districts shall be compact, contiguous, and contain
2 substantially the same population. The member from the first
3 district shall be elected to terms of 4 years, 4 years, and 2
4 years. The member from the second district shall be elected
5 to terms of 4 years, 2 years, and 4 years. The member from
6 the third district shall be elected to terms of 2 years, 4
7 years, and 4 years.
8 In case of vacancy, the chief judge of the circuit court
9 or any judge of the circuit court designated by the chief
10 judge shall fill the vacancy by appointment of a person from
11 the same political party. If the vacancy is filled with more
12 than 28 months remaining in the term, the appointed member
13 shall serve until the next general election, at which time a
14 member shall be elected to serve for the remainder of the
15 term. If a vacancy is filled with 28 months or less remaining
16 in the term, the appointment shall be for the remainder of
17 the term. The members shall be electors within their
18 respective election district at the time of their election or
19 appointment and shall hold no other lucrative public office
20 or public employment.
21 Each member shall receive compensation fixed by the
22 county board, which shall be paid from the county treasury.
23 Compensation for each member shall be equitable and shall not
24 be changed during the term for which that member is elected
25 or appointed. The county shall provide suitable office space
26 for the board of review.
27 For the year beginning on the first Monday in December
28 1998 and ending the first Monday in December 1999, and every
29 fourth year thereafter, the chair of the board shall be the
30 member elected from the first district. For the year
31 beginning the first Monday in December 1999 and ending the
32 first Monday in December 2000, and every fourth year
33 thereafter, the chair of the board shall be the member
34 elected from the second district. For the year beginning the
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1 first Monday in December 2000 and ending the first Monday in
2 December 2001, and every fourth year thereafter, the chair
3 shall be the member elected from the third district. For the
4 year beginning the first Monday in December 2001 and ending
5 the first Monday in December 2002, and every fourth year
6 thereafter, the chair of the board shall be determined by
7 lot.
8 On and after the first Monday in December, 1998, any
9 reference in this Code to a board of appeals shall mean the
10 board of review created under this subsection. The board of
11 review succeeds to the powers and duties of the board of
12 appeals and has any powers and duties granted to it under
13 this Code. All action of the board of review shall be by a
14 majority vote of its members.
15 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
16 8-14-96.)
17 (35 ILCS 200/12-50)
18 Sec. 12-50. Mailed notice to taxpayer after change by
19 board of review or board of appeals. If final board of
20 review or board of appeals action regarding any property,
21 including equalization under Section 16-60 or Section 16-65,
22 results in an increased or decreased assessment, the board
23 shall mail a notice to the taxpayer, at his or her address as
24 it appears in the assessment records, whose property is
25 affected by such action, and in the case of a complaint filed
26 with a board of review under Section 16-25 or 16-115, to the
27 taxing body filing the complaint. A copy shall be given to
28 the assessor or chief county assessment officer if his or her
29 assessment was reversed or modified by the board. Written
30 notice shall also be given to any taxpayer who filed a
31 complaint in writing with the board and whose assessment was
32 not changed. The notice shall set forth the assessed value
33 prior to board action; the assessed value after final board
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1 action but prior to any equalization; and the assessed value
2 as equalized by the board, if the board equalizes. This
3 notice shall state that the value as certified to the county
4 clerk by the board will be the locally assessed value of the
5 property for that year and each succeeding year, unless
6 revised in a succeeding year in the manner provided in this
7 Code. The written notice shall also set forth specifically
8 the facts upon which the board's decision is based. In
9 counties with less than 3,000,000 inhabitants, the notice and
10 ; except that, in
15 counties with 3,000,000 or more inhabitants the statement
16 shall be included in the written notice (i) for residential
17 property with 6 units or less beginning with assessments made
18 for the 1996 assessment year and (ii) for all other property
19 in counties with 3,000,000 or more inhabitants beginning with
20 assessments made for the 1997 assessment year. In counties
21 with 3,000,000 or more inhabitants, the notice shall also
22 contain the following statement: "You may appeal this
23 decision to the Property Tax Appeal Board by filing a
24 petition for review with the Property Tax Appeal Board within
25 30 days after the date of this notice or within 30 days after
26 the date that the Board of Review transmits to the county
27 assessor pursuant to Section 16-125 its final action on the
28 township in which your property is located, whichever is
29 later". The Board shall publish its transmittal date of final
30 action on each township in at least one newspaper of general
31 circulation in the county. The changes made by this
32 amendatory Act of the 91st General Assembly apply to the 1999
33 assessment year and thereafter.
34 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
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1 8-14-96.)
2 (35 ILCS 200/16-95)
3 Sec. 16-95. Powers and duties of board of appeals or
4 review; complaints. In counties with 3,000,000 or more
5 inhabitants, until the first Monday in December 1998, the
6 board of appeals in any year shall, on complaint that any
7 property is overassessed or underassessed, or is exempt,
8 review and order the assessment corrected.
9 Beginning the first Monday in December 1998 and
10 thereafter, in counties with 3,000,000 or more inhabitants,
11 the board of review:
12 (1) shall, on upon written complaint of any
13 taxpayer, or any taxing district that has an interest in
14 the assessment, that any property is overassessed,
15 underassessed, or exempt, review the assessment and
16 confirm upon good cause shown, revise, correct, alter, or
17 modify the any assessment, as appears to be just (or part
18 of an assessment) of any real property; nothing in this
19 Section, however, shall be construed to require a
20 taxpayer to file a complaint with the board; and
21 (2) may, upon written motion of any one or more
22 members of the board that is made on or before the dates
23 specified in notices given under Section 16-110 for each
24 township and upon good cause shown, revise, correct,
25 alter, or modify any assessment (or part of an
26 assessment) of real property regardless of whether the
27 taxpayer or owner of the property has filed a complaint
28 with the board.
29 An assessment shall not be increased until the
30 person to be affected has been notified and given an
31 opportunity to be heard. Before making any reduction in
32 assessments of its own motion, the board shall give
33 notice to the assessor or No assessment may be changed by
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1 the board on its own motion until the taxpayer in whose
2 name the property is assessed and the chief county
3 assessment officer who certified the assessment have been
4 notified and given, and give the assessor or chief county
5 assessment officer an opportunity to be heard thereon.
6 All taxing districts shall have an opportunity to be
7 heard on the matter.
8 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
9 8-14-96.)
10 (35 ILCS 200/16-125)
11 Sec. 16-125. Hearings. In counties with 3,000,000 or
12 more inhabitants, complaints filed with the board of appeals
13 (until the first Monday in December 1998 and the board of
14 review beginning the first Monday in December 1998 and
15 thereafter) shall be classified by townships. All complaints
16 shall be docketed numerically, in the order in which they are
17 presented, as nearly as possible, in books or computer
18 records kept for that purpose, which shall be open to public
19 inspection. The complaints shall be considered by townships
20 until they have been heard and passed upon by the board.
21 After completing final action on all matters in a township,
22 the board shall transmit such final actions to the county
23 assessor.
24 A hearing upon any complaint shall not be held until the
25 taxpayer affected and the county assessor have each been
26 notified and have been given an opportunity to be heard. All
27 hearings shall be open to the public and the board shall sit
28 together and hear the representations of the interested
29 parties or their representatives. An order for a correction
30 of any assessment shall not be made unless both commissioners
31 of the board, or a majority of the members in the case of a
32 board of review, concur therein, in which case, an order
33 therefor shall be made in open session and entered in the
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1 records of the board. When an assessment is ordered
2 corrected, the board shall transmit a computer printout of
3 the results, or make and sign a brief written statement of
4 the reason for the change and the manner in which the method
5 used by the assessor in making the assessment was erroneous,
6 and shall deliver a copy of the statement to the county
7 assessor. Upon request the board shall hear any taxpayer in
8 opposition to a proposed reduction in any assessment.
9 The board may destroy or otherwise dispose of complaints
10 and records pertaining thereto after the lapse of 10 years
11 from the date of filing.
12 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
13 8-14-96.)
14 (35 ILCS 200/16-160)
15 Sec. 16-160. Property Tax Appeal Board; process. In
16 counties with 3,000,000 or more inhabitants, beginning with
17 assessments made for the 1996 assessment year for residential
18 property of 6 units or less and beginning with assessments
19 made for the 1997 assessment year for all other property, and
20 for all property in any county other than a county with
21 3,000,000 or more inhabitants, any taxpayer dissatisfied with
22 the decision of a board of review or board of appeals as such
23 decision pertains to the assessment of his or her property
24 for taxation purposes, or any taxing body that has an
25 interest in the decision of the board of review or board of
26 appeals on an assessment made by any local assessment
27 officer, may, (i) in counties with less than 3,000,000
28 inhabitants within 30 days after the date of written notice
29 of the decision of the board of review or (ii) in assessment
30 year 1999 and thereafter in counties with 3,000,000 or more
31 inhabitants within 30 days after the date of the board of
32 review notice or within 30 days after the date that the board
33 of review transmits to the county assessor pursuant to
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1 Section 16-125 its final action on the township in which the
2 property is located, whichever is later Board of Appeals,
3 appeal the decision to the Property Tax Appeal Board for
4 review. In any appeal where the board of review or board of
5 appeals has given written notice of the hearing to the
6 taxpayer 30 days before the hearing, failure to appear at the
7 board of review or board of appeals hearing shall be grounds
8 for dismissal of the appeal unless a continuance is granted
9 to the taxpayer. If an appeal is dismissed for failure to
10 appear at a board of review or board of appeals hearing, the
11 Property Tax Appeal Board shall have no jurisdiction to hear
12 any subsequent appeal on that taxpayer's complaint. Such
13 taxpayer or taxing body, hereinafter called the appellant,
14 shall file a petition with the clerk of the Property Tax
15 Appeal Board, setting forth the facts upon which he or she
16 bases the objection, together with a statement of the
17 contentions of law which he or she desires to raise, and the
18 relief requested. If a petition is filed by a taxpayer, the
19 taxpayer is precluded from filing objections based upon
20 valuation, as may otherwise be permitted by Sections 21-175
21 and 23-5. However, any taxpayer not satisfied with the
22 decision of the board of review or board of appeals as such
23 decision pertains to the assessment of his or her property
24 need not appeal the decision to the Property Tax Appeal Board
25 before seeking relief in the courts. The changes made by this
26 amendatory Act of the 91st General Assembly shall be
27 effective beginning with the 1999 assessment year.
28 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
29 8-14-96.)
30 Section 99. Effective date. This Act takes effect upon
31 becoming law.".