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91_SB0747ham001
LRB9105833MWgcam01
1 AMENDMENT TO SENATE BILL 747
2 AMENDMENT NO. . Amend Senate Bill 747 by replacing
3 the title with the following:
4 "AN ACT to amend the Property Tax Code by changing
5 Sections 16-125, 16-170, and 16-180 and by adding Section
6 16-169."; and
7 by replacing everything after the enacting clause with the
8 following:
9 "Section 5. The Property Tax Code is amended by changing
10 Sections 16-125, 16-170, and 16-180 and by adding Section
11 16-169 as follows:
12 (35 ILCS 200/16-125)
13 Sec. 16-125. Hearings. In counties with 3,000,000 or
14 more inhabitants, complaints filed with the board of appeals
15 (until the first Monday in December 1998 and the board of
16 review beginning the first Monday in December 1998 and
17 thereafter) shall be classified by townships. All complaints
18 shall be docketed numerically, in the order in which they are
19 presented, as nearly as possible, in books or computer
20 records kept for that purpose, which shall be open to public
21 inspection. The complaints shall be considered by townships
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1 until they have been heard and passed upon by the board.
2 After completing final action on all matters in a township,
3 the board shall transmit such final actions to the county
4 assessor.
5 A hearing upon any complaint shall not be held until the
6 taxpayer affected and the county assessor have each been
7 notified and have been given an opportunity to be heard. All
8 hearings shall be open to the public and the board shall sit
9 together and hear the representations of the interested
10 parties or their representatives. An order for a correction
11 of any assessment shall not be made unless both commissioners
12 of the board, or a majority of the members in the case of a
13 board of review, concur therein, in which case, an order
14 therefor shall be made in open session and entered in the
15 records of the board. When an assessment is ordered
16 corrected, the board shall transmit a computer printout of
17 the results, or make and sign a brief written statement of
18 the reason for the change and the manner in which the method
19 used by the assessor in making the assessment was erroneous,
20 and shall deliver a copy of the statement to the county
21 assessor. Upon request the board shall hear any taxpayer in
22 opposition to a proposed reduction in any assessment.
23 The board may destroy or otherwise dispose of complaints
24 and records pertaining thereto after the lapse of 5 10 years
25 from the date of filing.
26 (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
27 (35 ILCS 200/16-169 new)
28 Sec. 16-169. Required disclosure of information in cases
29 concerning commercial or industrial properties in counties of
30 3,000,000 or more. In counties with 3,000,000 or more
31 inhabitants, for valuation appeals that concern a request for
32 a change in assessed value of $100,000 or more for commercial
33 or industrial property:
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1 (1) the taxpayer shall submit copies of all
2 valuation reports within the party's possession or
3 control concerning the property in question which have a
4 date of valuation 2 years prior to and through the end of
5 the subject tax year; and
6 (2) the taxpayer shall produce documentation
7 surrounding any sale of the subject property which
8 occurred any time beginning 2 years prior to and through
9 the end of the subject tax year.
10 These disclosures must be supported by an affidavit of
11 compliance signed by the submitting party and must be
12 tendered to the opposing party within the documentary filing
13 period allowed by the Property Tax Appeal Board. These
14 disclosures, along with the supporting affidavit, must be
15 submitted before the appealing party may overcome the
16 presumption in favor of the board of review.
17 (35 ILCS 200/16-170)
18 Sec. 16-170. Hearings. A hearing shall be granted if any
19 party to the appeal so requests, and, upon motion of any
20 party to the appeal or by direction of the Property Tax
21 Appeal Board, any appeal may be set down for a hearing, with
22 proper notice to the interested parties. Notice to all
23 interested taxing bodies shall be deemed to have been given
24 when served upon the State's Attorney of the county from
25 which the appeal has been taken. Hearings may be held before
26 less than a majority of the members of the Board, and the
27 chairman may assign members or hearing officers to hold
28 hearings. Such hearings shall be open to the public and
29 shall be conducted in accordance with the rules of practice
30 and procedure promulgated by the Board.
31 In counties with 3,000,000 or more inhabitants, when the
32 appeal requests a change in assessed value of $100,000 or
33 more, these additional requirements apply:
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1 (1) The Property Tax Appeal Board shall notify the
2 parties that the case has been set for hearing at least
3 60 days prior to the scheduled hearing date.
4 (2) Disclosure of information pursuant to Section
5 16-169 must be filed with the Property Tax Appeal Board
6 and tendered to the opposing party prior to the hearing
7 date.
8 (3) Opinion testimony.
9 (A) Names and copies of any reports that will
10 be used during an opinion witness' testimony must be
11 disclosed to the Property Tax Appeal Board and the
12 opposing party prior to hearing or that witness will
13 be excluded. This includes any opinion witness who
14 testifies during rebuttal.
15 (B) Any valuation report prepared by a
16 government office may be presented and testified to
17 by any employee of that same office.
18 The Board or, any member or hearing officer shall, on its
19 own motion or on a motion of a party, may require the
20 production of any books, records, papers or documents that
21 are deemed may be material or relevant as evidence in any
22 matter pending before it and necessary for the making of a
23 just decision.
24 (Source: P.A. 76-689; 88-455.)
25 (35 ILCS 200/16-180)
26 Sec. 16-180. Procedure for determination of correct
27 assessment. Except as otherwise provided in this Section and
28 Sections 16-169 and 16-170, the Property Tax Appeal Board
29 shall establish by rules an informal procedure for the
30 determination of the correct assessment of property which is
31 the subject of an appeal. The procedure, to the extent that
32 the Board considers practicable, shall eliminate formal rules
33 of pleading, practice and evidence, and except for any
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1 reasonable filing fee determined by the Board, may provide
2 that costs shall be in the discretion of the Board. A copy of
3 the appellant's petition shall be mailed by the clerk of the
4 Property Tax Appeal Board to the board of review or board of
5 appeals whose decision is being appealed. In all cases where
6 a change in assessed valuation of $100,000 or more is sought,
7 the board of review or board of appeals shall serve a copy of
8 the petition on all taxing districts as shown on the last
9 available tax bill. The chairman of the Property Tax Appeal
10 Board shall provide for the speedy hearing of all such
11 appeals. The decision of the board of review on any
12 assessment from which any appeal is taken to the Property Tax
13 Appeal Board shall be presumed correct and legal, but the
14 presumption is rebuttable. When market value is the basis of
15 the appeal, the appellant has the burden of proving each
16 contested fact by a preponderance of the evidence. When
17 uniformity is the basis for the appeal, the appellant has the
18 burden of proving each contested fact by clear and convincing
19 evidence. All appeals shall be considered de novo. Where no
20 complaint has been made to the board of review of the county
21 where the property is located and the appeal is based solely
22 on the effect of an equalizing factor assigned to all
23 property or to a class of property by the board of review,
24 the Property Tax Appeal Board shall not grant a reduction in
25 assessment greater than the amount that was added as the
26 result of the equalizing factor. Where property is classified
27 for purposes of taxation and a classification ordinance has
28 been adopted in accordance with Section 9-150, the correct
29 assessment for property other than residential property of 6
30 units or less shall be determined by debasing the market
31 value of the subject property by the ordinance level for that
32 class of property.
33 (Source: P.A. 88-455; 89-671, eff. 8-14-96.)
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1 Section 99. Effective date. This Act takes effect upon
2 becoming law.".