92nd General Assembly
Summary of HB4138
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House Sponsors:
CURRIE-LANG.

Short description: 
PROP TAX-COOK-PTAB                                                         

Synopsis of Bill as introduced:
        Amends the Property Tax  Code.   In  Cook  County,  (i)  requires      
   disclosure  of  certain  information  in  valuation appeals concerning      
   commercial or industrial properties and (ii) sets certain requirements      
   when a valuation appeal concerning commercial or  industrial  property      
   requests  a  change  in  assessed  value  of  $100,000 or more.   With      
   respect to the Property Tax Appeal Board,  provides  that (i)  in  an       
   appeal  to  PTAB  there  is a rebuttable presumption that the board of      
   review decision is correct,  (ii)  in  a  "market  value"  appeal  the      
   applicant  has  a  "preponderance"  burden  of  proof,  and (iii) in a      
   "uniformity" appeal the appellant has a "clear and convincing"  burden      
   of  proof.   Sets  requirements  for  opinion  testimony.  Makes other      
   changes.  Effective immediately.                                            
          FISCAL NOTE (Department of Revenue)                                  
          HB 4138 would not create a fiscal impact for the Department nor      
          would it impact any of the taxes the Department is required to       
          administer and collect.                                              
          STATE MANDATES NOTE                                                  
          (Illinois Department of Commerce and Community Affairs)              
          In the opinion of DCCA, HB 4138 does not create a State mandate      
          under the State Mandates Act.                                        
 
Last action on Bill: SESSION SINE DIE

   Last action date: JAN-07-2003

           Location: House

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   0     SENATE -   0


   END OF INQUIRY 



 Full Text  Bill Status