SB3503 98TH GENERAL ASSEMBLY

LRB098 16866 HLH 51939 b

98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
SB3503

Introduced 2/14/2014, by Sen. Pamela J. Althoff

SYNOPSIS AS INTRODUCED:

See Index

Amends the Property Tax Code. Provides that each supervisor of assessments, assessor, deputy assessor, county treasurer, or member of a board of review must successfully complete a minimum of 15 hours of continuing education hours each year, except that board of review members in counties with more than 300,000 and less than 3,000,000 inhabitants must meet certain additional criteria. Provides that, at the annual meeting of supervisors of assessments, the supervisor shall instruct all assessors and their deputies in the type of software or other method of assessment that township assessors must use. Provides that the chief county assessment officer shall publish a list of all reduced assessments on the county's website. Provides that each notice of a final board of review action shall be postmarked (or e-mailed, if applicable) no later than 120 days after that final board of review action. Provides that, with respect to taxpayer complaints filed with the board of review, if the assessed value of the property for the year in question exceeds the assessed value of the property for the previous general assessment year by more than 5%, then the assessor or chief county assessment officer who certified the assessment has the burden of proving that the assessment is correct. Provides that the board of review may grant a continuance of any hearing before the board of review for good cause. Effective immediately.

FISCAL NOTE ACT MAY APPLY

HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning revenue.

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

Section 5. The Property Tax Code is amended by changing Sections 6-10, 9-15, 9-80, 12-50, 16-30, 16-55, and 16-125 and by adding Sections 2-85 and 4-17 as follows:

(35 ILCS 200/2-85 new)

Sec. 2-85. Taxpayer entitled to statement of assessment process. The township assessor, when requested, shall deliver to any person a copy of the description or statement of property assessed in his or her name or in which he or she is interested, and the valuation placed thereon by the assessor. The description shall include the method by which the assessment was derived, comparative properties used to reach the assessment or to substantiate the assessment given, and other information which explains the method in which the assessment was reached. A copy of the statement shall serve as the township assessor's evidence at any appeal the taxpayer brings before the Board of Review. The assessor may submit further evidence in response to an appeal filed before the board of review.

(35 ILCS 200/4-17 new)

Sec. 4-17. Continuing education.

(a) Beginning on January 1, 2015, each of the following officials shall complete a minimum of 15 continuing education hours each year: (i) each supervisor of assessments, each assessor; (ii) each deputy assessor; (iii) each county treasurer; and (iv) each member of a board of review in a county with less than 300,000 inhabitants. The Department shall designate and approve acceptable courses and specify procedures for certifying the completion of those continuing education hours. If a supervisor of assessments, assessor, deputy assessor, county treasurer, or member of a board of review holds a Certified Illinois Assessing Officer certificate from the Illinois Property Assessment Institute, or a professional designation by any other appraisal or assessing association approved by the Department that requires at least 15 hours of continuing education as a requirement for maintaining that designation, then that supervisor of assessments, assessor, deputy assessor, county treasurer, or member of a board of review shall be deemed to be in compliance with this Section.

(b) Beginning on January 1, 2015, in a county with more than 300,000 and less than 3,000,000 inhabitants, no person is eligible to be appointed to board of review, unless he or she possesses at least one of the following qualifications:

(1) a Certified Illinois Assessing Officer Certificate from the Illinois Property Assessment Institute with current additional 30 class hours as required for additional compensation under Section 4-10;

(2) a Certified Illinois Assessing Officer certificate from the Illinois Property Assessment Institute with a minimum of 300 additional hours of successfully completed courses approved by the Department, if at least 150 of the course hours required a written examination, and, within the 4 years preceding the election, successful completion of at least 15 class hours of additional training in courses that must be approved by the Department, including but not limited to, assessment, appraisal, or computer courses, and that may be offered by accredited universities, colleges, or community colleges;

(3) a Certified Assessment Evaluator designation form the International Association of Assessing Officers;

(4) certification as a Member of the Appraisal Institute, Senior Real Estate Analyst, or Senior Real Property Appraiser from the Appraisal Institute or its predecessor organization;

(5) a professional designation by any other appraisal or assessing association approved by the Department; or

(6) if the person has served as a township or multi-township assessor for 12 years or more, a Certified Illinois Assessing Official certificate from the Illinois Property Assessment Institute with a minimum of 360 additional hours of successfully completed courses approved by the Department, if at least 180 of the course hours required a written examination.

(35 ILCS 200/6-10)

Sec. 6-10. Examination requirement - Counties of 100,000 or more. In any county to which Section 6-5 applies and which has 100,000 or more inhabitants but less than 300,000 inhabitants, no person may serve on the board of review who has not passed an examination prepared and administered by the Department to determine his or her competence to hold the office. The examination shall be conducted by the Department at some convenient location in the county. The Department may provide by rule the maximum time that the name of a person who has passed the examination will be included on a list of persons eligible for appointment or election. The county board of any other county may, by resolution, impose a like requirement in its county. In counties with less than 100,000 inhabitants, the members of the board of review shall within one year of taking office successfully complete a basic course in assessment practice approved by the Department. In counties with 3,000,000 or more inhabitants, the members of the board of review shall successfully complete a basic course in assessment practice, approved by the Department, within one year after taking office.

(Source: P.A. 88-455; incorporates 88-221; 88-670, eff. 12-2-94; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)

(35 ILCS 200/9-15)

Sec. 9-15. Annual meeting of supervisor of assessments. In all counties of township organization having a supervisor of assessments, the supervisor of assessments shall, by January 1 of each year, assemble all assessors and their deputies for consultation and shall instruct them in uniformity of their functions. The instructions shall be in writing and available to the public. The instructions shall include the type of software or other method of assessment that all township assessors must use. The supervisor of assessments shall provide training on using such software. Notice of the annual assembly shall be published not more than 30 nor less than 10 days before the assembly in a newspaper published in the township or the tax assessment district, and if there is no such newspaper, in a newspaper published in the county and in general circulation in the township or tax assessment district. At the time of publishing the notice, a press release giving notice of the assembly shall be given to each newspaper published in the county and to each commercial broadcasting station whose main office is located in the county. The assembly is open to the public.

Any assessor or deputy assessor who wilfully refuses or neglects to observe or follow instructions of the supervisor of assessments, which are in accordance with law, shall be guilty of a Class B misdemeanor. Any supervisor of assessments who willfully gives directions which are not in accordance with law is guilty of a Class B misdemeanor.

(Source: P.A. 84-837; 88-455.)

(35 ILCS 200/9-80)

Sec. 9-80. Authority to revise assessments; Counties of less than 3,000,000. The chief county assessment officer in counties with less than 3,000,000 inhabitants shall have the same authority as the township or multi-township assessor to assess and to make changes or alterations in the assessment of property, and shall assess and make such changes or alterations in the assessment of property as though originally made. Changes by the chief county assessment officer in valuations shall be noted in a column provided, and no change shall be made in the original assessor's figures.

When the chief county assessment officer or his or her deputy views property for the purposes of assessing the property or determining whether a change or alteration in the assessment of the property is required, he or she shall give notice to the township assessor by U.S. Mail at least 5 days but not more than 30 days prior to the viewing, so that the assessor may arrange to be present at the viewing, except if the township or multi-township assessor fails to timely return the assessment books or workbooks as required by Section 9-230. He or she shall also give notice to owners of the properties by means of notices in a paper of general circulation in the township. The notices shall state the chief county assessment officer's intention to view the property but need not specify the date and time of the viewing. When the chief county assessment officer or his or her deputy is present at the property to be viewed, immediately prior to the viewing, he or she shall make a reasonable effort to ascertain if the owner or his or her representative, or the assessor, are on the premises and to inform them of his or her intention to view the property. Failure to provide notice to the township assessor and owner shall not of and by itself invalidate any change in an assessment. A viewing under this Section and Section 9-155 means actual viewing of the visible property in its entirety from, on or at the site of the property.

All changes and alterations in the assessment of property shall be subject to revision by the board of review in the same manner that original assessments are reviewed.

If the chief county assessment officer reduces the assessment from the township assessor's original assessment, the chief county assessment officer shall cause to be published on the county's website, a list of all reduced assessments, organized by township if the county is so organized. The chief county assessment officer may include more information on the list, but a minimum shall include the property index number, the township in which the property is located, the original assessment, the revised assessment, and the percentage reduction.

(Source: P.A. 96-486, eff. 8-14-09.)

(35 ILCS 200/12-50)

Sec. 12-50. Mailed notice to taxpayer after change by board of review or board of appeals. In counties with less than 3,000,000 inhabitants, if final board of review or board of appeals action regarding any property, including equalization under Section 16-60 or Section 16-65, results in an increased or decreased assessment, the board shall mail a notice to the taxpayer whose property is affected by such action, at his or her address as it appears on the complaint, unless the taxpayer has been represented in the appeal by an attorney, in which case the notice shall be mailed to the attorney, and in the case of a complaint filed with a board of review under Section 16-25 or 16-115, the board shall mail a notice to the taxing body filing the complaint. In counties with 3,000,000 or more inhabitants, the board shall provide notice by mail, or by means of electronic record, to the taxpayer whose property is affected by such action, at his or her address or e-mail address as it appears in the assessment records or a complaint filed with the board, unless the taxpayer has been represented in the appeal by an attorney, in which case the notice shall be mailed or e-mailed to the attorney, and, in the case of a complaint filed with a board of review under Section 16-125 or 16-115, the board shall provide notice to the taxing body filing the complaint. A copy shall be given to the assessor or chief county assessment officer if his or her assessment was reversed or modified by the board. Written notice shall also be given to any taxpayer who filed a complaint in writing with the board and whose assessment was not changed. The notice shall set forth the assessed value prior to board action; the assessed value after final board action but prior to any equalization; and the assessed value as equalized by the board, if the board equalizes. This notice shall state that the value as certified to the county clerk by the board will be the locally assessed value of the property for that year and each succeeding year, unless revised in a succeeding year in the manner provided in this Code. The written notice shall also set forth specifically the facts upon which the board's decision is based. In counties with less than 3,000,000 inhabitants, the notice shall also contain the following statement: "You may appeal this decision to the Property Tax Appeal Board by filing a petition for review with the Property Tax Appeal Board within 30 days after this notice is mailed to you or your agent, or is personally served upon you or your agent". In counties with 3,000,000 or more inhabitants, the notice shall also contain the following statement: "You may appeal this decision to the Property Tax Appeal Board by filing a petition for review with the Property Tax Appeal Board within 30 days after the date of this notice or within 30 days after the date that the Board of Review transmits to the county assessor pursuant to Section 16-125 its final action on the township in which your property is located, whichever is later". Each notice required under this Section shall be postmarked (or e-mailed, if applicable) no later than 120 days after the final board of review action on the property. The Board shall publish its transmittal date of final action on each township in at least one newspaper of general circulation in the county. The changes made by this amendatory Act of the 91st General Assembly apply to the 1999 assessment year and thereafter.

(Source: P.A. 97-1054, eff. 1-1-13.)

(35 ILCS 200/16-30)

Sec. 16-30. Board of review meetings. In counties with less than 3,000,000 inhabitants, the board of review may meet at times it deems necessary for supervising and directing the clerk in the duties prescribed in this Article, and shall meet on or before the first Monday each June to revise the assessment of property. At the meeting, the board of review upon application of any taxpayer or upon its own motion may revise the entire assessment of any taxpayer or any part of the assessment as appears to it to be just. The assessment of the property of any person shall not be increased unless that person or his or her agent first has been notified in writing at the address that appears on the assessment books, and been given an opportunity to be heard. The meeting may be recessed as necessary.

The board of review may grant a continuance of any such meeting or of any other hearing before the board of review for good cause shown, upon written motion of the taxpayer, the assessor, or any taxing body that has an interest in the assessment.

The board of review shall develop rules for assigning board members to hearings at times when the full board is not meeting to consider an appeal.

(Source: P.A. 84-582; 88-455.)

(35 ILCS 200/16-55)

Sec. 16-55. Complaints.

(a) On written complaint that any property is overassessed or underassessed, the board shall review the assessment, and correct it, as appears to be just, but in no case shall the property be assessed at a higher percentage of fair cash value than other property in the assessment district prior to equalization by the board or the Department.

(b) The board shall include compulsory sales in reviewing and correcting assessments, including, but not limited to, those compulsory sales submitted by the taxpayer, if the board determines that those sales reflect the same property characteristics and condition as those originally used to make the assessment. The board shall also consider whether the compulsory sale would otherwise be considered an arm's length transaction.

(c) If a complaint is filed by an attorney on behalf of a taxpayer, all notices and correspondence from the board relating to the appeal shall be directed to the attorney. The board may require proof of the attorney's authority to represent the taxpayer. If the attorney fails to provide proof of authority within the compliance period granted by the board pursuant to subsection (d), the board may dismiss the complaint. The Board shall send, electronically or by mail, notice of the dismissal to the attorney and taxpayer.

(d) A complaint to affect the assessment for the current year shall be filed on or before 30 calendar days after the date of publication of the assessment list under Section 12-10. Upon receipt of a written complaint that is timely filed under this Section, the board of review shall docket the complaint. If the complaint does not comply with the board of review rules adopted under Section 9-5 entitling the complainant to a hearing, the board shall send, electronically or by mail, notification acknowledging receipt of the complaint. The notification must identify which rules have not been complied with and provide the complainant with not less than 10 business days to bring the complaint into compliance with those rules. If the complainant complies with the board of review rules either upon the initial filing of a complaint or within the time as extended by the board of review for compliance, then the board of review shall send, electronically or by mail, a notice of hearing and the board shall hear the complaint and shall issue and send, electronically or by mail, a decision upon resolution. Except as otherwise provided in subsection (c), if the complainant has not complied with the rules within the time as extended by the board of review, the board shall nonetheless issue and send a decision. The board of review may adopt rules allowing any party to attend and participate in a hearing by telephone or electronically.

(e) The board may also, at any time before its revision of the assessments is completed in every year, increase, reduce or otherwise adjust the assessment of any property, making changes in the valuation as may be just, and shall have full power over the assessment of any person and may do anything in regard thereto that it may deem necessary to make a just assessment, but the property shall not be assessed at a higher percentage of fair cash value than the assessed valuation of other property in the assessment district prior to equalization by the board or the Department.

(f) No assessment shall be increased until the person to be affected has been notified and given an opportunity to be heard, except as provided below.

(g) Before making any reduction in assessments of its own motion, the board of review shall give notice to the assessor or chief county assessment officer who certified the assessment, and give the assessor or chief county assessment officer an opportunity to be heard thereon.

(g-5) With respect to complaints by a taxpayer that property has been overassessed, if the assessed value of the property for the year in question exceeds the assessed value of the property for the previous general assessment year by more than 5%, then the assessor or chief county assessment officer who certified the assessment has the burden of proving, by a preponderance of the evidence, that the assessment is correct. Before making any reduction in assessments under this subsection, the board of review shall give notice to the assessor or chief county assessment officer who certified the assessment and give the assessor or chief county assessment officer an opportunity to be heard thereon.

(g-10) The board of review shall provide a written explanation to the assessor or chief county assessment officer who made the original assessment setting forth the board's reasoning for an assessment reduction for reductions that occur as a result of an appeal.

(h) All complaints of errors in assessments of property shall be in writing, and shall be filed by the complaining party with the board of review, in duplicate. The duplicate shall be filed by the board of review with the assessor or chief county assessment officer who certified the assessment.

(i) In all cases where a change in assessed valuation of $100,000 or more is sought, the board of review shall also serve a copy of the petition on all taxing districts as shown on the last available tax bill at least 14 days prior to the hearing on the complaint. All taxing districts shall have an opportunity to be heard on the complaint.

(j) Complaints shall be classified by townships or taxing districts by the clerk of the board of review. All classes of complaints shall be docketed numerically, each in its own class, in the order in which they are presented, in books kept for that purpose, which books shall be open to public inspection. Complaints shall be considered by townships or taxing districts until all complaints have been heard and passed upon by the board.

(k) The board of review shall only consider evidence from the tax year of the assessment and tax years prior to the tax year in the complaint. The board of review shall not consider evidence from the calendar year in which the complaint is heard.

(Source: P.A. 97-812, eff. 7-13-12; 98-322, eff. 8-12-13.)

(35 ILCS 200/16-125)

Sec. 16-125. Hearings. In counties with 3,000,000 or more inhabitants, complaints filed with the board of appeals (until the first Monday in December 1998 and the board of review beginning the first Monday in December 1998 and thereafter) shall be classified by townships. All complaints shall be docketed numerically, in the order in which they are presented, as nearly as possible, in books or computer records kept for that purpose, which shall be open to public inspection. The complaints shall be considered by townships until they have been heard and passed upon by the board. After completing final action on all matters in a township, the board shall transmit such final actions to the county assessor.

A hearing upon any complaint shall not be held until the taxpayer affected and the county assessor have each been notified and have been given an opportunity to be heard. All hearings shall be open to the public and the board shall sit together and hear the representations of the interested parties or their representatives. An order for a correction of any assessment shall not be made unless both commissioners of the board, or a majority of the members in the case of a board of review, concur therein, in which case, an order for correction shall be made in open session and entered in the records of the board. When an assessment is ordered corrected, the board shall transmit a computer printout of the results, or make and sign a brief written statement of the reason for the change and the manner in which the method used by the assessor in making the assessment was erroneous, and shall deliver a copy of the statement to the county assessor. Upon request the board shall hear any taxpayer in opposition to a proposed reduction in any assessment.

With respect to complaints by a taxpayer that property has been overassessed, if the assessed value of the property for the year in question exceeds the assessed value of the property for the previous general assessment year by more than 5%, then the assessor or chief county assessment officer who certified the assessment has the burden of proving, by a preponderance of the evidence, that the assessment is correct.

The board of review may grant a continuance of any hearing before the board of review for good cause shown, upon written motion of the taxpayer, the assessor, or any taxing body that has an interest in the assessment.

The board may destroy or otherwise dispose of complaints and records pertaining thereto after the lapse of 5 years from the date of filing.

(Source: P.A. 97-1054, eff. 1-1-13.)

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