Senate Sponsors: DEL VALLE AND HALVORSON. House Sponsors: NOVAK Short description: PROP TAX-APPEAL-NON-LAWYER REP Synopsis of Bill as introduced: Amends the Property Tax Code. Provides that in counties with 3,000,000 or more inhabitants a person is not required to be an attorney to represent a taxpayer before the board of review. SENATE AMENDMENT NO. 1. Adds reference to: 35 ILCS 200/12-20 35 ILCS 200/12-55 Further amends the Property Tax Code. In Sections requiring the county assessor to publish a complete assessment list as soon as the assessment is completed and to send a notice of increased assessment to a taxpayer, provides that the county assessor shall include a statement in the publication and in the notice that if an individual taxpayer wishes to appeal an assessment, he or she is not required to be represented at the appeal hearing by an attorney, tax consultant, or any other representative and may represent himself or herself at the hearing. Adds an immediate effective date. HOUSE AMENDMENT NO. 1. Deletes reference to: 35 ILCS 200/12-20 35 ILCS 200/12-55 35 ILCS 200/16-115 Adds reference to: 35 ILCS 200/9-45 35 ILCS 200/10-231 new 35 ILCS 200/10-232 new 35 ILCS 200/10-233 new 35 ILCS 200/10-233.5 new 35 ILCS 200/10-233.6 new 35 ILCS 200/10-234 new Deletes everything. Amends the Property Tax Code. Provides that real property used for a power generating or automotive manufacturing facility located outside of Cook County with litigation concerning its assessed valuation or taxation (now assessed valuation) pending or pending on January 1, 1993 may be the subject of a tax assessment settlement agreement. Establishes special valuation and equalization procedures for non-nuclear electric generating stations for the 2001 through 2005 assessment years so that (i) the assessment for assessment year 2001 does not increase over or decrease from the assessment for assessment year 1999 by more than 20% and (ii) the assessment for assessment years 2002 through 2005 does not increase over or decrease from the assessment for the prior assessment year by more than 20%. Provides that these amendatory changes do not apply to non-nuclear electric generating stations in counties with a population of more than 3,000,000 inhabitants. Effective immediately. FISCAL NOTE, H-AM 1 (Department of Revenue) All property tax proceeds are local government revenues. Therefore, this legislation has no direct fiscal impact on the State. STATE MANDATES NOTE, H-AM 1 (Dept. of Commerce and Community Affairs) This legislation creates a tax exemption mandate for which reimbursement of the revenue loss to units of local government is required under the State Mandates Act. No estimate of the amount of reimbursement required is available. HOME RULE NOTE, H-AM 1 (Dept. of Commerce and Community Affairs) This legislation does not contain language that preempts home rule authority. Last action on Bill: SESSION SINE DIE Last action date: 01-01-09 Location: Senate Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 1 SENATE - 1 END OF INQUIRY Full Text Bill Status