Illinois 2023-2024 Regular Session

Illinois House Bill HB1109

Introduced
1/12/23  
Introduced
1/12/23  
Refer
2/7/23  
Refer
1/12/23  
Refer
3/10/23  
Refer
2/7/23  
Refer
4/18/23  
Refer
3/10/23  
Report Pass
4/26/23  
Refer
4/18/23  
Engrossed
5/2/23  
Report Pass
4/26/23  
Engrossed
5/2/23  
Refer
5/3/23  
Refer
5/3/23  
Refer
5/9/23  
Refer
5/9/23  
Report Pass
5/10/23  
Refer
6/26/23  
Report Pass
5/10/23  

Caption

PROP TAX-CERTIFICATE OF ERROR

Impact

If enacted, HB1109 will implement changes that directly affect how counties manage erroneous assessments. The bill empowers county assessors to execute certificates of error when mistakes are identified, thus allowing taxpayers to avoid excessive taxation due to such errors. Furthermore, the legislation introduces a timeframe within which these errors can be addressed, thereby limiting the window for contesting or correcting assessments. This update is particularly relevant for urban counties where property tax assessments can often be contentious and prone to inaccuracies.

Summary

House Bill 1109 introduces amendments to the Property Tax Code, specifically focusing on the procedures surrounding 'certificates of error' for property tax assessments within counties of 3,000,000 or more inhabitants. This bill aims to streamline the correction process for mistakes in property tax assessments that may negatively impact taxpayers. By establishing clearer guidelines for assessors and enhancing accountability in the certification process, the bill seeks to ensure that errors can be corrected more promptly and efficiently.

Sentiment

The sentiment regarding HB1109 appears to lean positively among proponents who argue that it promotes fairness and accountability in property taxation. Stakeholders, including tax assessors and municipal officials, expressed support for the bill as it provides them with the tools necessary to rectify errors and maintain trust with the community. However, some concerns have been raised regarding the potential for misinterpretation of the new procedures, particularly among those worried that the amendments might unintentionally complicate the existing correction process.

Contention

Notable points of contention involve the potential impact of the bill on local governance and taxpayer rights. Critics argue that without adequate safeguards, the amendments could lead to inconsistent application of the correction procedures, potentially disadvantaging certain taxpayers. Furthermore, there are concerns about how the proposed changes might align with existing state regulations and the possible administrative burden on county assessors tasked with implementing these new protocols.

Companion Bills

No companion bills found.

Similar Bills

IL HB4125

PROP TAX-CERTIFICATE OF ERROR

LA HB573

Provides for the administration, review, and adjudication of ad valorem tax assessments (EN SEE FISC NOTE SG EX See Note)

LA HB921

Limits the determination of fair market value of certain real property by an assessor under certain circumstances (EN SEE FISC NOTE LF RV See Note)

RI H6043

Makes certain technical amendments /clarifications to the statutes relating to the assessment of real property and the timing and process to appeals thereof.

RI S0942

Makes certain technical amendments /clarifications to the statutes relating to the assessment of real property and the timing and process to appeals thereof.

LA HB631

To provide for certain changes or corrections of assessment by the tax commission (OR INCREASE LF EX See Note)

LA HB473

Authorizes certain parties to protest the assessed valuation of certain public service property for purposes of ad valorem property tax (OR INCREASE GF EX See Note)

CA AB3266

Property taxation: supplemental assessments: notice.