State of Illinois
92nd General Assembly
Legislation

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[ Introduced ][ Enrolled ][ Senate Amendment 001 ]

92_HB2381eng

 
HB2381 Engrossed                               LRB9206711REmg

 1        AN ACT in relation to taxation.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  5.  The  Property  Tax Code is amended by adding
 5    Section 16-169 and by changing Sections 16-170 and 16-180  as
 6    follows:

 7        (35 ILCS 200/16-169 new)
 8        Sec. 16-169.  Required disclosure of information in cases
 9    concerning commercial or industrial properties in counties of
10    3,000,000  or  more.   In  counties  with  3,000,000  or more
11    inhabitants, beginning with assessments  made  for  the  2001
12    assessment  year, for valuation appeals concerning commercial
13    or industrial property requesting a change in assessed  value
14    of $100,000 or more:
15             (1)  the   taxpayer   must   submit  copies  of  all
16        valuation  reports  within  the  party's  possession   or
17        control  concerning  the property in question that have a
18        date of valuation 2 years before and through the  end  of
19        the subject tax year; and
20             (2)  the   taxpayer   must   produce   documentation
21        surrounding   any  sale  of  the  subject  property  that
22        occurred any time beginning 2 years  before  and  through
23        the documentary filing period allowed by the Property Tax
24        Appeal Board.
25        These  disclosures  must  be supported by an affidavit of
26    compliance  signed  by  the  submitting  party  and  must  be
27    tendered to the opposing party within the documentary  filing
28    period  allowed  by  the  Property  Tax  Appeal Board.  These
29    disclosures, along with the  supporting  affidavit,  must  be
30    submitted   before  the  appealing  party  may  overcome  the
31    presumption in favor of the board of review.
 
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 1        (35 ILCS 200/16-170)
 2        Sec. 16-170.  Hearings. A hearing shall be granted if any
 3    party to the appeal so requests,  and,  upon  motion  of  any
 4    party  to  the  appeal  or  by  direction of the Property Tax
 5    Appeal Board, any appeal may be set down for a hearing,  with
 6    proper  notice  to  the  interested  parties.  Notice  to all
 7    interested taxing bodies shall be deemed to have  been  given
 8    when  served  upon  the  State's  Attorney of the county from
 9    which the appeal has been taken. Hearings may be held  before
10    less  than  a  majority  of the members of the Board, and the
11    chairman may assign  members  or  hearing  officers  to  hold
12    hearings.   Such  hearings  shall  be  open to the public and
13    shall be conducted in accordance with the rules  of  practice
14    and procedure promulgated by the Board.
15        In  counties  of 3,000,000 or more inhabitants, beginning
16    with assessments made for the 2001 assessment year, when  the
17    appeal  requests  a  change  in assessed value of $100,000 or
18    more, the following requirements apply:
19             (1)  The Property Tax Appeal Board must  notify  the
20        parties  that  the case has been set for hearing at least
21        60 days before the scheduled hearing date.
22             (2)  Disclosure of information under Section  16-169
23        must  be  filed  with  the  Property Tax Appeal Board and
24        tendered to the opposing party before the hearing date.
25             (3)  Opinion testimony.
26                  (A)  Names of any opinion witnesses and  copies
27             of   any  reports  that  will  be  used  during  the
28             witnesses'  testimony  must  be  disclosed  to   the
29             Property  Tax  Appeal  Board  and the opposing party
30             before the hearing or that witness must be  excluded
31             from the hearing.  This includes any opinion witness
32             who testifies during rebuttal.
33                  (B)  Any   valuation   report   prepared  by  a
34             government office may be presented and testified  to
 
HB2381 Engrossed            -3-                LRB9206711REmg
 1             by  any  employee of that same office. The Board or,
 2             any member or hearing officer shall, on its  or  his
 3             or  her  own  motion  or on a motion of a party, may
 4             require the production of any books, records, papers
 5             or documents that are may be material or relevant as
 6             evidence in any matter pending before  the  Property
 7             Tax  Appeal Board it and necessary for the making of
 8             a just decision.
 9    (Source: P.A. 76-689; 88-455.)

10        (35 ILCS 200/16-180)
11        Sec. 16-180.   Procedure  for  determination  of  correct
12    assessment.  Except as otherwise provided in this Section and
13    Sections  16-169  and  16-170,  the Property Tax Appeal Board
14    shall establish  by  rules  an  informal  procedure  for  the
15    determination  of the correct assessment of property which is
16    the subject of an appeal.  The procedure, to the extent  that
17    the Board considers practicable, shall eliminate formal rules
18    of  pleading,  practice  and  evidence,  and  except  for any
19    reasonable filing fee determined by the  Board,  may  provide
20    that costs shall be in the discretion of the Board. A copy of
21    the  appellant's petition shall be mailed by the clerk of the
22    Property Tax Appeal Board to the board of review or board  of
23    appeals whose decision is being appealed.  In all cases where
24    a change in assessed valuation of $100,000 or more is sought,
25    the board of review or board of appeals shall serve a copy of
26    the  petition  on  all  taxing districts as shown on the last
27    available tax bill. The chairman of the Property  Tax  Appeal
28    Board  shall  provide  for  the  speedy  hearing  of all such
29    appeals.  The  decision  of  the  board  of  review  on   any
30    assessment from which any appeal is taken to the Property Tax
31    Appeal   Board   is  presumed  correct  and  legal,  but  the
32    presumption is rebuttable.  When  the  market  value  is  the
33    basis  of the appeal, the appellant has the burden of proving
 
HB2381 Engrossed            -4-                LRB9206711REmg
 1    each contested fact by a preponderance of the evidence.  When
 2    uniformity is the basis for the appeal, the appellant has the
 3    burden of proving each contested fact by clear and convincing
 4    evidence. All appeals shall be considered de novo.  Where  no
 5    complaint  has been made to the board of review of the county
 6    where the property is located and the appeal is based  solely
 7    on  the  effect  of  an  equalizing  factor  assigned  to all
 8    property or to a class of property by the  board  of  review,
 9    the  Property Tax Appeal Board shall not grant a reduction in
10    assessment greater than the amount  that  was  added  as  the
11    result of the equalizing factor. Where property is classified
12    for  purposes  of taxation and a classification ordinance has
13    been adopted in accordance with Section  9-150,  the  correct
14    assessment  for property other than residential property of 6
15    units or less shall be  determined  by  debasing  the  market
16    value  of  the  subject  property  by  the ordinance level of
17    assessment for that class of property.
18    (Source: P.A. 88-455; 89-671, eff. 8-14-96.)

19        Section 99.  Effective date.  This Act takes effect  upon
20    becoming law.

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