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91_SB0035
LRB9101536PTpk
1 AN ACT to amend the Property Tax Code by changing
2 Sections 5-5, 12-50, 14-15, 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, 14-15, 16-95, 16-125, and 16-160 as
7 follows:
8 (35 ILCS 200/5-5)
9 Sec. 5-5. Election of board of review; counties of
10 3,000,000 or more.
11 (a) In counties with 3,000,000 or more inhabitants, on
12 the first Tuesday after the first Monday in November 1994, 2
13 commissioners of the board of appeals shall be elected to
14 hold office from the first Monday in December following their
15 election and until the first Monday in December 1998. In case
16 of any vacancy, the chief judge of the circuit court or any
17 judge of that circuit designated by the chief judge shall
18 fill the vacancy by appointment. The commissioners shall be
19 electors in the particular county at the time of their
20 election or appointment and shall hold no other lucrative
21 public office or public employment. Each commissioner shall
22 receive compensation fixed by the county board, which shall
23 be paid out of the county treasury and which shall not be
24 changed during the term for which any commissioner is elected
25 or appointed. Effective the first Monday in December 1998,
26 the board of appeals is abolished.
27 The board of appeals shall maintain sufficient
28 evidentiary records to support all decisions made by the
29 board of appeals. All records, data, sales/ratio studies,
30 and other information necessary for the board of review
31 elected under subsection (c) to perform its functions and
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1 duties shall be transferred by the board of appeals to the
2 board of review on the first Monday in December 1998.
3 (b) (Blank).
4 (c) In each county with 3,000,000 or more inhabitants,
5 there is created a board of review. The board of review shall
6 consist of 3 members, one elected from each election district
7 in the county at the general election in 1998 to hold office
8 for a term beginning on the first Monday in December
9 following their election and until their respective
10 successors are elected and qualified.
11 No later than June 1, 1996, the General Assembly shall
12 establish the boundaries for the 3 election districts in each
13 county with 3,000,000 or more inhabitants. The election
14 districts shall be compact, contiguous, and have
15 substantially the same population based on the 1990 federal
16 decennial census. One district shall be designated as the
17 first election district, one as the second election district,
18 and one as the third election district. The member from each
19 district shall be elected to a term of 4 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 member from the first
25 district shall be elected to terms of 4 years, 4 years, and 2
26 years. The member from the second district shall be elected
27 to terms of 4 years, 2 years, and 4 years. The member from
28 the third district shall be elected to terms of 2 years, 4
29 years, and 4 years.
30 In case of vacancy, the chief judge of the circuit court
31 or any judge of the circuit court designated by the chief
32 judge shall fill the vacancy by appointment of a person from
33 the same political party. If the vacancy is filled with more
34 than 28 months remaining in the term, the appointed member
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1 shall serve until the next general election, at which time a
2 member shall be elected to serve for the remainder of the
3 term. If a vacancy is filled with 28 months or less remaining
4 in the term, the appointment shall be for the remainder of
5 the term. The members shall be electors within their
6 respective election district at the time of their election or
7 appointment and shall hold no other lucrative public office
8 or public employment.
9 Each member shall receive compensation fixed by the
10 county board, which shall be paid from the county treasury.
11 Compensation for each member shall be equitable and shall not
12 be changed during the term for which that member is elected
13 or appointed. The county shall provide suitable office space
14 for the board of review.
15 For the year beginning on the first Monday in December
16 1998 and ending the first Monday in December 1999, and every
17 fourth year thereafter, the chair of the board shall be the
18 member elected from the first district. For the year
19 beginning the first Monday in December 1999 and ending the
20 first Monday in December 2000, and every fourth year
21 thereafter, the chair of the board shall be the member
22 elected from the second district. For the year beginning the
23 first Monday in December 2000 and ending the first Monday in
24 December 2001, and every fourth year thereafter, the chair
25 shall be the member elected from the third district. For the
26 year beginning the first Monday in December 2001 and ending
27 the first Monday in December 2002, and every fourth year
28 thereafter, the chair of the board shall be determined by
29 lot.
30 On and after the first Monday in December, 1998, any
31 reference in this Code to a board of appeals shall mean the
32 board of review created under this subsection. The board of
33 review succeeds to the powers and duties of the board of
34 appeals and has any powers and duties granted to it under
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1 this Code. All action of the board of review shall be by a
2 majority vote of its members.
3 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
4 8-14-96.)
5 (35 ILCS 200/12-50)
6 Sec. 12-50. Mailed notice to taxpayer after change by
7 board of review or board of appeals. If final board of
8 review or board of appeals action regarding any property,
9 including equalization under Section 16-60 or Section 16-65,
10 results in an increased or decreased assessment, the board
11 shall mail a notice to the taxpayer, at his or her address as
12 it appears in the assessment records, whose property is
13 affected by such action, and in the case of a complaint filed
14 with a board of review under Section 16-25 or 16-115, to the
15 taxing body filing the complaint. A copy shall be given to
16 the assessor or chief county assessment officer if his or her
17 assessment was reversed or modified by the board. Written
18 notice shall also be given to any taxpayer who filed a
19 complaint in writing with the board and whose assessment was
20 not changed. The notice shall set forth the assessed value
21 prior to board action; the assessed value after final board
22 action but prior to any equalization; and the assessed value
23 as equalized by the board, if the board equalizes. This
24 notice shall state that the value as certified to the county
25 clerk by the board will be the locally assessed value of the
26 property for that year and each succeeding year, unless
27 revised in a succeeding year in the manner provided in this
28 Code. The written notice shall also set forth specifically
29 the facts upon which the board's decision is based. In
30 counties with less than 3,000,000 inhabitants, the notice and
31 ; except that, in
3 counties with 3,000,000 or more inhabitants the statement
4 shall be included in the written notice (i) for residential
5 property with 6 units or less beginning with assessments made
6 for the 1996 assessment year and (ii) for all other property
7 in counties with 3,000,000 or more inhabitants beginning with
8 assessments made for the 1997 assessment year. In counties
9 with 3,000,000 or more inhabitants, the notice shall also
10 contain the following statement: "You may appeal this
11 decision to the Property Tax Appeal Board by filing a
12 petition for review with the Property Tax Appeal Board within
13 30 days after the date of this notice or within 30 days after
14 the date that the Board of Review transmits to the county
15 assessor pursuant to Section 16-125 its final action on the
16 township in which your property is located, whichever is
17 later". The Board shall publish its transmittal date of final
18 action on each township in at least one newspaper of general
19 circulation in the county. The changes made by this
20 amendatory Act of the 91st General Assembly apply to the 1999
21 assessment year and thereafter.
22 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
23 8-14-96.)
24 (35 ILCS 200/14-15)
25 Sec. 14-15. Certificate of error; counties of 3,000,000
26 or more.
27 (a) In counties with 3,000,000 or more inhabitants, if,
28 after the assessment is certified pursuant to Section 16-150,
29 but subject to the limitations of subsection (c) of this
30 Section, at any time before judgment is rendered in any
31 proceeding to collect or to enjoin the collection of taxes
32 based upon any assessment of any property belonging to any
33 taxpayer, the county assessor discovers an error or mistake
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1 in the assessment, the assessor shall execute a certificate
2 setting forth the nature and cause of the error. The
3 certificate when endorsed by the county assessor, or when
4 endorsed by the county assessor and board of appeals (until
5 the first Monday in December 1998 and the board of review
6 beginning the first Monday in December 1998 and thereafter)
7 where the certificate is executed for any assessment which
8 was the subject of a complaint filed in the board of appeals
9 (until the first Monday in December 1998 and the board of
10 review beginning the first Monday in December 1998 and
11 thereafter) for the tax year for which the certificate is
12 issued, may, at the discretion of the county assessor, either
13 be certified according to the procedure authorized by this
14 Section or be presented and received in evidence in any court
15 of competent jurisdiction. When so introduced in evidence
16 such certificate shall become a part of the court records,
17 and shall not be removed from the files except upon the order
18 of the court.
19 Certificates of error that will be presented to the court
20 shall be filed A certificate executed under this Section may
21 be issued to the person erroneously assessed. A certificate
22 executed under this Section or a list of the parcels for
23 which certificates have been issued may be presented by the
24 assessor to the court as an objection in the application for
25 judgment and order of sale for the year in relation to which
26 the certificate is made or as an amendment to the objection
27 under subsection (b). Certificates of error that are to be
28 certified according to the procedure authorized by this
29 Section need not be presented to the court as an objection or
30 an amendment under subsection (b). The State's Attorney of
31 the county in which the property is situated shall mail a
32 copy of any final judgment entered by the court regarding any
33 the certificate of error to the taxpayer of record for the
34 year in question.
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1 Any unpaid taxes after the entry of the final judgment by
2 the court or certification on certificates issued under this
3 Section may be included in a special tax sale, provided that
4 an advertisement is published and a notice is mailed to the
5 person in whose name the taxes were last assessed, in a form
6 and manner substantially similar to the advertisement and
7 notice required under Sections 21-110 and 21-135. The
8 advertisement and sale shall be subject to all provisions of
9 law regulating the annual advertisement and sale of
10 delinquent property, to the extent that those provisions may
11 be made applicable.
12 A certificate of error certified executed under this
13 Section allowing homestead exemptions under Sections 15-170,
14 15-172, and 15-175 of this Act (formerly Sections 19.23-1 and
15 19.23-1a of the Revenue Act of 1939) not previously allowed
16 shall be given effect by the county treasurer, who shall mark
17 the tax books and, upon receipt of one of the following
18 certificates certificate from the county assessor or the
19 county assessor and the board of review where the board of
20 review is required to endorse the certificate of error, shall
21 issue refunds to the taxpayer accordingly:
22 "CERTIFICATION
23 I, .................., county assessor, hereby certify
24 that the Certificates of Error set out on the attached
25 list have been duly issued to correct an error or mistake
26 in the assessment allow homestead exemptions pursuant to
27 Sections 15-170, 15-172, and 15-175 of the Property Tax
28 Code (formerly Sections 19.23-1 and 19.23-1a of the
29 Revenue Act of 1939) which should have been previously
30 allowed; and that a certified copy of the attached list
31 and this certification have been served upon the county
32 State's Attorney."
33 "CERTIFICATION
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1 I, .................., county assessor, and we,
2 ........................................................,
3 members of the board of review, hereby certify that the
4 Certificates of Error set out on the attached list have
5 been duly issued to correct an error or mistake in the
6 assessment and that any certificates of error required to
7 be endorsed by the board of review have been so
8 endorsed."
9 The county treasurer has the power to mark the tax books
10 to reflect the issuance of homestead certificates of error
11 certified according to the procedure authorized in this
12 Section for certificates of error issued under Section 14-25
13 or certificates of error issued to and including 3 years
14 after the date on which the annual judgment and order of sale
15 for that tax year was first entered. The county treasurer
16 has the power to issue refunds to the taxpayer as set forth
17 above until all refunds authorized by this Section have been
18 completed.
19 The county treasurer has no power to issue refunds to the
20 taxpayer as set forth above unless the Certification set out
21 in this Section has been served upon the county State's
22 Attorney.
23 (b) Nothing in subsection (a) of this Section shall be
24 construed to prohibit the execution, endorsement, issuance,
25 and adjudication of a certificate of error if (i) the annual
26 judgment and order of sale for the tax year in question is
27 reopened for further proceedings upon consent of the county
28 collector and county assessor, represented by the State's
29 Attorney, and (ii) a new final judgment is subsequently
30 entered pursuant to the certificate. This subsection (b)
31 shall be construed as declarative of existing law and not as
32 a new enactment.
33 (c) No certificate of error, other than a certificate to
34 establish an exemption under Section 14-25, shall be executed
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1 for any tax year more than 3 years after the date on which
2 the annual judgment and order of sale for that tax year was
3 first entered.
4 (d) The time limitation of subsection (c) shall not
5 apply to a certificate of error correcting an assessment to
6 $1, under Section 10-35, on a parcel that a subdivision or
7 planned development has acquired by adverse possession, if
8 during the tax year for which the certificate is executed the
9 subdivision or planned development used the parcel as common
10 area, as defined in Section 10-35, and if application for the
11 certificate of error is made prior to December 1, 1997.
12 (e) The changes made by this amendatory Act of of the
13 91st General Assembly apply to certificates of error issued
14 before, on, and after the effective date of this amendatory
15 Act of the 91st General Assembly.
16 (Source: P.A. 89-126, eff. 7-11-95; 89-671, eff. 8-14-96;
17 90-4, eff. 3-7-97; 90-288, eff. 8-1-97; 90-655, eff.
18 7-30-98.)
19 (35 ILCS 200/16-95)
20 Sec. 16-95. Powers and duties of board of appeals or
21 review; complaints. In counties with 3,000,000 or more
22 inhabitants, until the first Monday in December 1998, the
23 board of appeals in any year shall, on complaint that any
24 property is overassessed or underassessed, or is exempt,
25 review and order the assessment corrected.
26 Beginning the first Monday in December 1998 and
27 thereafter, in counties with 3,000,000 or more inhabitants,
28 the board of review:
29 (1) shall, on upon written complaint of any
30 taxpayer, or any taxing district that has an interest in
31 the assessment, that any property is overassessed,
32 underassessed, or exempt, review the assessment and
33 confirm upon good cause shown, revise, correct, alter, or
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1 modify the any assessment, as appears to be just (or part
2 of an assessment) of any real property; nothing in this
3 Section, however, shall be construed to require a
4 taxpayer to file a complaint with the board; and
5 (2) may, upon written motion of any one or more
6 members of the board that is made on or before the dates
7 specified in notices given under Section 16-110 for each
8 township and upon good cause shown, revise, correct,
9 alter, or modify any assessment (or part of an
10 assessment) of real property regardless of whether the
11 taxpayer or owner of the property has filed a complaint
12 with the board.
13 An assessment shall not be increased until the
14 person to be affected has been notified and given an
15 opportunity to be heard. Before making any reduction in
16 assessments of its own motion, the board shall give
17 notice to the assessor or No assessment may be changed by
18 the board on its own motion until the taxpayer in whose
19 name the property is assessed and the chief county
20 assessment officer who certified the assessment have been
21 notified and given, and give the assessor or chief county
22 assessment officer an opportunity to be heard thereon.
23 All taxing districts shall have an opportunity to be
24 heard on the matter.
25 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
26 8-14-96.)
27 (35 ILCS 200/16-125)
28 Sec. 16-125. Hearings. In counties with 3,000,000 or
29 more inhabitants, complaints filed with the board of appeals
30 (until the first Monday in December 1998 and the board of
31 review beginning the first Monday in December 1998 and
32 thereafter) shall be classified by townships. All complaints
33 shall be docketed numerically, in the order in which they are
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1 presented, as nearly as possible, in books or computer
2 records kept for that purpose, which shall be open to public
3 inspection. The complaints shall be considered by townships
4 until they have been heard and passed upon by the board.
5 After completing final action on all matters in a township,
6 the board shall transmit such final actions to the county
7 assessor.
8 A hearing upon any complaint shall not be held until the
9 taxpayer affected and the county assessor have each been
10 notified and have been given an opportunity to be heard. All
11 hearings shall be open to the public and the board shall sit
12 together and hear the representations of the interested
13 parties or their representatives. An order for a correction
14 of any assessment shall not be made unless both commissioners
15 of the board, or a majority of the members in the case of a
16 board of review, concur therein, in which case, an order
17 therefor shall be made in open session and entered in the
18 records of the board. When an assessment is ordered
19 corrected, the board shall transmit a computer printout of
20 the results, or make and sign a brief written statement of
21 the reason for the change and the manner in which the method
22 used by the assessor in making the assessment was erroneous,
23 and shall deliver a copy of the statement to the county
24 assessor. Upon request the board shall hear any taxpayer in
25 opposition to a proposed reduction in any assessment.
26 The board may destroy or otherwise dispose of complaints
27 and records pertaining thereto after the lapse of 10 years
28 from the date of filing.
29 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
30 8-14-96.)
31 (35 ILCS 200/16-160)
32 Sec. 16-160. Property Tax Appeal Board; process. In
33 counties with 3,000,000 or more inhabitants, beginning with
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1 assessments made for the 1996 assessment year for residential
2 property of 6 units or less and beginning with assessments
3 made for the 1997 assessment year for all other property, and
4 for all property in any county other than a county with
5 3,000,000 or more inhabitants, any taxpayer dissatisfied with
6 the decision of a board of review or board of appeals as such
7 decision pertains to the assessment of his or her property
8 for taxation purposes, or any taxing body that has an
9 interest in the decision of the board of review or board of
10 appeals on an assessment made by any local assessment
11 officer, may, (i) in counties with less than 3,000,000
12 inhabitants within 30 days after the date of written notice
13 of the decision of the board of review or (ii) in assessment
14 year 1999 and thereafter in counties with 3,000,000 or more
15 inhabitants within 30 days after the date of the board of
16 review notice or within 30 days after the date that the board
17 of review transmits to the county assessor pursuant to
18 Section 16-125 its final action on the township in which the
19 property is located, whichever is later Board of Appeals,
20 appeal the decision to the Property Tax Appeal Board for
21 review. In any appeal where the board of review or board of
22 appeals has given written notice of the hearing to the
23 taxpayer 30 days before the hearing, failure to appear at the
24 board of review or board of appeals hearing shall be grounds
25 for dismissal of the appeal unless a continuance is granted
26 to the taxpayer. If an appeal is dismissed for failure to
27 appear at a board of review or board of appeals hearing, the
28 Property Tax Appeal Board shall have no jurisdiction to hear
29 any subsequent appeal on that taxpayer's complaint. Such
30 taxpayer or taxing body, hereinafter called the appellant,
31 shall file a petition with the clerk of the Property Tax
32 Appeal Board, setting forth the facts upon which he or she
33 bases the objection, together with a statement of the
34 contentions of law which he or she desires to raise, and the
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1 relief requested. If a petition is filed by a taxpayer, the
2 taxpayer is precluded from filing objections based upon
3 valuation, as may otherwise be permitted by Sections 21-175
4 and 23-5. However, any taxpayer not satisfied with the
5 decision of the board of review or board of appeals as such
6 decision pertains to the assessment of his or her property
7 need not appeal the decision to the Property Tax Appeal Board
8 before seeking relief in the courts. The changes made by this
9 amendatory Act of the 91st General Assembly shall be
10 effective beginning with the 1999 assessment year.
11 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
12 8-14-96.)
13 Section 99. Effective date. This Act takes effect upon
14 becoming law.