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Illinois House Bill HB2105

Illinois 2023-2024 Regular Session

Illinois House Bill HB2105 Compare Versions

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11 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2105 Introduced , by Rep. Daniel Didech SYNOPSIS AS INTRODUCED: 35 ILCS 200/8-35 35 ILCS 200/14-15 35 ILCS 200/14-20 35 ILCS 200/14-25 35 ILCS 200/15-25 35 ILCS 200/23-25 Amends the Property Tax Code. Provides that no certificate of error shall be issued without the chief county assessment officer first having given all affected taxing districts 30 days' written notice. Provides that taxing districts may seek a judicial determination as to the exempt status of property. LRB103 04744 HLH 49753 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2105 Introduced , by Rep. Daniel Didech SYNOPSIS AS INTRODUCED: 35 ILCS 200/8-35 35 ILCS 200/14-15 35 ILCS 200/14-20 35 ILCS 200/14-25 35 ILCS 200/15-25 35 ILCS 200/23-25 35 ILCS 200/8-35 35 ILCS 200/14-15 35 ILCS 200/14-20 35 ILCS 200/14-25 35 ILCS 200/15-25 35 ILCS 200/23-25 Amends the Property Tax Code. Provides that no certificate of error shall be issued without the chief county assessment officer first having given all affected taxing districts 30 days' written notice. Provides that taxing districts may seek a judicial determination as to the exempt status of property. LRB103 04744 HLH 49753 b LRB103 04744 HLH 49753 b A BILL FOR
22 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2105 Introduced , by Rep. Daniel Didech SYNOPSIS AS INTRODUCED:
33 35 ILCS 200/8-35 35 ILCS 200/14-15 35 ILCS 200/14-20 35 ILCS 200/14-25 35 ILCS 200/15-25 35 ILCS 200/23-25 35 ILCS 200/8-35 35 ILCS 200/14-15 35 ILCS 200/14-20 35 ILCS 200/14-25 35 ILCS 200/15-25 35 ILCS 200/23-25
44 35 ILCS 200/8-35
55 35 ILCS 200/14-15
66 35 ILCS 200/14-20
77 35 ILCS 200/14-25
88 35 ILCS 200/15-25
99 35 ILCS 200/23-25
1010 Amends the Property Tax Code. Provides that no certificate of error shall be issued without the chief county assessment officer first having given all affected taxing districts 30 days' written notice. Provides that taxing districts may seek a judicial determination as to the exempt status of property.
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1616 1 AN ACT concerning revenue.
1717 2 Be it enacted by the People of the State of Illinois,
1818 3 represented in the General Assembly:
1919 4 Section 5. The Property Tax Code is amended by changing
2020 5 Sections 8-35, 14-15, 14-20, 14-25, 15-25, and 23-25 as
2121 6 follows:
2222 7 (35 ILCS 200/8-35)
2323 8 Sec. 8-35. Notification requirements; procedure on
2424 9 protest.
2525 10 (a) Assessments made by the Department. Upon completion of
2626 11 its original assessments, the Department shall publish a
2727 12 complete list of the assessments in the State "official
2828 13 newspaper." Any person feeling aggrieved by any such
2929 14 assessment may, within 10 days of the date of publication of
3030 15 the list, apply to the Department for a review and correction
3131 16 of that assessment. Upon review of the assessment, the
3232 17 Department shall make any correction as it considers just.
3333 18 If review of an assessment has been made and notice has
3434 19 been given of the Department's decision, any party to the
3535 20 proceeding who feels aggrieved by the decision, may file an
3636 21 application for hearing. The application shall be in writing
3737 22 and shall be filed with the Department within 20 days after
3838 23 notice of the decision has been given by certified mail.
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4242 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2105 Introduced , by Rep. Daniel Didech SYNOPSIS AS INTRODUCED:
4343 35 ILCS 200/8-35 35 ILCS 200/14-15 35 ILCS 200/14-20 35 ILCS 200/14-25 35 ILCS 200/15-25 35 ILCS 200/23-25 35 ILCS 200/8-35 35 ILCS 200/14-15 35 ILCS 200/14-20 35 ILCS 200/14-25 35 ILCS 200/15-25 35 ILCS 200/23-25
4444 35 ILCS 200/8-35
4545 35 ILCS 200/14-15
4646 35 ILCS 200/14-20
4747 35 ILCS 200/14-25
4848 35 ILCS 200/15-25
4949 35 ILCS 200/23-25
5050 Amends the Property Tax Code. Provides that no certificate of error shall be issued without the chief county assessment officer first having given all affected taxing districts 30 days' written notice. Provides that taxing districts may seek a judicial determination as to the exempt status of property.
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6161 35 ILCS 200/14-20
6262 35 ILCS 200/14-25
6363 35 ILCS 200/15-25
6464 35 ILCS 200/23-25
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8383 1 Petitions for hearing shall state concisely the mistakes
8484 2 alleged to have been made or the new evidence to be presented.
8585 3 No action for the judicial review of any assessment
8686 4 decision of the Department shall be allowed unless the party
8787 5 commencing such action has filed an application for a hearing
8888 6 and the Department has acted upon the application.
8989 7 The extension of taxes on an assessment shall not be
9090 8 delayed by any proceeding under this Section. In cases where
9191 9 the assessment is revised, the taxes extended upon the
9292 10 assessment, or that part of the taxes as may be appropriate,
9393 11 shall be abated or, if already paid, refunded.
9494 12 (b) Exemption decisions made by the Department. Notice of
9595 13 each exemption decision made by the Department under Section
9696 14 15-25, 16-70, or 16-130 shall be given by certified mail to the
9797 15 applicant for exemption.
9898 16 If an exemption decision has been made by the Department
9999 17 and notice has been given of the Department's decision, any
100100 18 party to the proceeding who feels aggrieved by the decision
101101 19 may file an application for hearing. The application shall be
102102 20 in writing and shall be filed with the Department within 60
103103 21 days after notice of the decision has been given by certified
104104 22 mail. Petitions for hearing shall state concisely the mistakes
105105 23 alleged to have been made or the new evidence to be presented.
106106 24 If a petition for hearing is filed, the Department shall
107107 25 reconsider the exemption decision and shall grant any party to
108108 26 the proceeding a hearing. As soon as practical after the
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119119 1 reconsideration and hearing, the Department shall issue a
120120 2 notice of decision by mailing the notice by certified mail.
121121 3 The notice shall set forth the Department's findings of fact
122122 4 and the basis of the decision.
123123 5 Within 30 days after the mailing of a notice of decision,
124124 6 any party to the proceeding may file with the Director a
125125 7 written request for rehearing in such form as the Department
126126 8 may by rule prescribe, setting forth the grounds on which
127127 9 rehearing is requested. If rehearing or Departmental review is
128128 10 granted, as soon as practical after the rehearing or
129129 11 Departmental review has been held, the Department shall issue
130130 12 a revised decision to the party or the party's legal
131131 13 representative as a result of the rehearing. The action of the
132132 14 Department on a petition for hearing shall become final the
133133 15 later of (i) 30 days after issuance of a notice of decision, if
134134 16 no request for rehearing is made, or (ii) if a timely request
135135 17 for rehearing is made, upon the issuance of the denial of the
136136 18 request or the issuance of a notice of final decision.
137137 19 No action for the judicial review of any exemption
138138 20 decision of the Department shall be allowed unless the party
139139 21 commencing the action has filed an application for a hearing
140140 22 and the Department has acted upon the application.
141141 23 The extension of taxes on an assessment shall not be
142142 24 delayed by any proceeding under this Section. In cases when
143143 25 the exemption is granted, in whole or in part, the taxes
144144 26 extended upon the assessment, or that part of the taxes as may
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155155 1 be appropriate, shall be abated or, if already paid, refunded.
156156 2 However, in no event shall taxes be refunded until the time to
157157 3 request a hearing under this Section has expired or, if a
158158 4 hearing under this Section has been timely requested, until
159159 5 the Department has made its decision on reconsideration and
160160 6 all opportunity for judicial review has been exhausted.
161161 7 (Source: P.A. 92-658, eff. 7-16-02.)
162162 8 (35 ILCS 200/14-15)
163163 9 Sec. 14-15. Certificate of error; counties of 3,000,000 or
164164 10 more.
165165 11 (a) In counties with 3,000,000 or more inhabitants, if,
166166 12 after the assessment is certified pursuant to Section 16-150,
167167 13 but subject to the limitations of subsection (c) of this
168168 14 Section, the county assessor discovers an error or mistake in
169169 15 the assessment, the assessor shall execute a certificate
170170 16 setting forth the nature and cause of the error. The
171171 17 certificate when endorsed by the county assessor, or when
172172 18 endorsed by the county assessor and board of appeals (until
173173 19 the first Monday in December 1998 and the board of review
174174 20 beginning the first Monday in December 1998 and thereafter)
175175 21 where the certificate is executed for any assessment which was
176176 22 the subject of a complaint filed in the board of appeals (until
177177 23 the first Monday in December 1998 and the board of review
178178 24 beginning the first Monday in December 1998 and thereafter)
179179 25 for the tax year for which the certificate is issued, may,
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190190 1 either be certified according to the procedure authorized by
191191 2 this Section or be presented and received in evidence in any
192192 3 court of competent jurisdiction. Certification is authorized,
193193 4 at the discretion of the county assessor, for: (1)
194194 5 certificates of error allowing homestead exemptions under
195195 6 Article 15; (2) certificates of error on residential property
196196 7 of 6 units or less; (3) certificates of error allowing
197197 8 exemption of the property pursuant to Section 14-25; and (4)
198198 9 other certificates of error reducing assessed value by less
199199 10 than $100,000. Any certificate of error not certified shall be
200200 11 presented to the court. The county assessor shall develop
201201 12 reasonable procedures for the filing and processing of
202202 13 certificates of error. Prior to the certification or
203203 14 presentation to the court, the county assessor or his or her
204204 15 designee shall execute and include in the certificate of error
205205 16 a statement attesting that all procedural requirements
206206 17 pertaining to the issuance of the certificate of error have
207207 18 been met and that in fact an error exists. When so introduced
208208 19 in evidence such certificate shall become a part of the court
209209 20 records, and shall not be removed from the files except upon
210210 21 the order of the court.
211211 22 Certificates of error that will be presented to the court
212212 23 shall be filed as an objection in the application for judgment
213213 24 and order of sale for the year in relation to which the
214214 25 certificate is made or as an amendment to the objection under
215215 26 subsection (b). Certificates of error that are to be certified
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226226 1 according to the procedure authorized by this Section need not
227227 2 be presented to the court as an objection or an amendment under
228228 3 subsection (b). The State's Attorney of the county in which
229229 4 the property is situated shall mail a copy of any final
230230 5 judgment entered by the court regarding any certificate of
231231 6 error to the taxpayer of record for the year in question.
232232 7 Any unpaid taxes after the entry of the final judgment by
233233 8 the court or certification on certificates issued under this
234234 9 Section may be included in a special tax sale, provided that an
235235 10 advertisement is published and a notice is mailed to the
236236 11 person in whose name the taxes were last assessed, in a form
237237 12 and manner substantially similar to the advertisement and
238238 13 notice required under Sections 21-110 and 21-135. The
239239 14 advertisement and sale shall be subject to all provisions of
240240 15 law regulating the annual advertisement and sale of delinquent
241241 16 property, to the extent that those provisions may be made
242242 17 applicable.
243243 18 A certificate of error certified under this Section shall
244244 19 be given effect by the county treasurer, who shall mark the tax
245245 20 books and, upon receipt of one of the following certificates
246246 21 from the county assessor or the county assessor and the board
247247 22 of review where the board of review is required to endorse the
248248 23 certificate of error, shall issue refunds to the taxpayer
249249 24 accordingly:
250250 25 "CERTIFICATION
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261261 1 I, .................., county assessor, hereby certify
262262 2 that the Certificates of Error set out on the attached
263263 3 list have been duly issued to correct an error or mistake
264264 4 in the assessment."
265265 5 "CERTIFICATION
266266 6 I, .................., county assessor, and we,
267267 7 ........................................................,
268268 8 members of the board of review, hereby certify that the
269269 9 Certificates of Error set out on the attached list have
270270 10 been duly issued to correct an error or mistake in the
271271 11 assessment and that any certificates of error required to
272272 12 be endorsed by the board of review have been so endorsed."
273273 13 The county treasurer has the power to mark the tax books to
274274 14 reflect the issuance of certificates of error certified
275275 15 according to the procedure authorized in this Section for
276276 16 certificates of error issued under Section 14-25 or
277277 17 certificates of error issued to and including 3 years after
278278 18 the date on which the annual judgment and order of sale for
279279 19 that tax year was first entered. The county treasurer has the
280280 20 power to issue refunds to the taxpayer as set forth above until
281281 21 all refunds authorized by this Section have been completed.
282282 22 To the extent that the certificate of error obviates the
283283 23 liability for nonpayment of taxes, certification of a
284284 24 certificate of error according to the procedure authorized in
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295295 1 this Section shall operate to vacate any judgment or
296296 2 forfeiture as to that year's taxes, and the warrant books and
297297 3 judgment books shall be marked to reflect that the judgment or
298298 4 forfeiture has been vacated.
299299 5 (b) Nothing in subsection (a) of this Section shall be
300300 6 construed to prohibit the execution, endorsement, issuance,
301301 7 and adjudication of a certificate of error if (i) the annual
302302 8 judgment and order of sale for the tax year in question is
303303 9 reopened for further proceedings upon consent of the county
304304 10 collector and county assessor, represented by the State's
305305 11 Attorney, and (ii) a new final judgment is subsequently
306306 12 entered pursuant to the certificate. This subsection (b) shall
307307 13 be construed as declarative of existing law and not as a new
308308 14 enactment.
309309 15 (c) No certificate of error, other than a certificate to
310310 16 establish an exemption under Section 14-25, shall be executed
311311 17 for any tax year more than 3 years after the date on which the
312312 18 annual judgment and order of sale for that tax year was first
313313 19 entered, except that during calendar years 1999 and 2000 a
314314 20 certificate of error may be executed for any tax year,
315315 21 provided that the error or mistake in the assessment was
316316 22 discovered no more than 3 years after the date on which the
317317 23 annual judgment and order of sale for that tax year was first
318318 24 entered.
319319 25 (d) The time limitation of subsection (c) shall not apply
320320 26 to a certificate of error correcting an assessment to $1,
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331331 1 under Section 10-35, on a parcel that a subdivision or planned
332332 2 development has acquired by adverse possession, if during the
333333 3 tax year for which the certificate is executed the subdivision
334334 4 or planned development used the parcel as common area, as
335335 5 defined in Section 10-35, and if application for the
336336 6 certificate of error is made prior to December 1, 1997.
337337 7 (e) The changes made by this amendatory Act of the 91st
338338 8 General Assembly apply to certificates of error issued before,
339339 9 on, and after the effective date of this amendatory Act of the
340340 10 91st General Assembly.
341341 11 (f) No certificate of error shall be issued under this
342342 12 Section based upon an exemption from taxation without the
343343 13 Assessor first having given all affected taxing districts 30
344344 14 days' written notice.
345345 15 (Source: P.A. 95-644, eff. 10-12-07.)
346346 16 (35 ILCS 200/14-20)
347347 17 Sec. 14-20. Certificate of error; counties of less than
348348 18 3,000,000. In any county with less than 3,000,000 inhabitants,
349349 19 if, at any time before judgment or order of sale is entered in
350350 20 any proceeding to collect or to enjoin the collection of taxes
351351 21 based upon any assessment of any property, the chief county
352352 22 assessment officer discovers an error or mistake in the
353353 23 assessment (other than errors of judgment as to the valuation
354354 24 of the property), he or she shall issue to the person
355355 25 erroneously assessed a certificate setting forth the nature of
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366366 1 the error and the cause or causes of the error. In any county
367367 2 with less than 3,000,000 inhabitants, if an owner fails to
368368 3 file an application for any homestead exemption provided under
369369 4 Article 15 during the previous assessment year and qualifies
370370 5 for the exemption, the Chief County Assessment Officer
371371 6 pursuant to this Section, or the Board of Review pursuant to
372372 7 Section 16-75, shall issue a certificate of error setting
373373 8 forth the correct taxable valuation of the property. The
374374 9 certificate, when properly endorsed by the majority of the
375375 10 board of review, showing their concurrence, and not otherwise,
376376 11 may be used in evidence in any court of competent
377377 12 jurisdiction, and when so introduced in evidence, shall become
378378 13 a part of the court record and shall not be removed from the
379379 14 files except on an order of the court. No certificate of error
380380 15 shall be issued under this Section based upon an exemption
381381 16 from taxation without the chief county assessment officer
382382 17 first having given all affected taxing districts 30 days'
383383 18 written notice.
384384 19 (Source: P.A. 96-522, eff. 8-14-09.)
385385 20 (35 ILCS 200/14-25)
386386 21 Sec. 14-25. Certificate of error; tax exempt property. If
387387 22 an exemption is approved by the Department and all opportunity
388388 23 for reconsideration by the Department under Section 8-35 of
389389 24 the Property Tax Code and judicial review thereon has been
390390 25 exhausted or if an exemption is approved by a final court
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401401 1 decision in proceedings to review an exemption decision of the
402402 2 Department under the Administrative Review Law then a
403403 3 certificate of error shall be issued under Section 14-15 or
404404 4 14-20 if one of the following is met:
405405 5 (a) If the property became eligible for the exemption at
406406 6 an earlier time, a certificate of error shall be issued for the
407407 7 period of eligibility, but in no event, except as otherwise
408408 8 provided in this subsection (a), for more than the 3
409409 9 assessment years immediately preceding the assessment year for
410410 10 which the exemption was approved. A certificate of error shall
411411 11 be issued for the period of eligibility, but in no event for
412412 12 more than the 5 assessment years immediately preceding the
413413 13 assessment year for which the exemption was approved, if the
414414 14 municipality requests the certificate of error before January
415415 15 1, 1995.
416416 16 (b) If the property is subsequently erroneously assessed
417417 17 as non-exempt, that error shall be remedied by the issuance of
418418 18 a certificate of error.
419419 19 (c) If the owner failed to file an application for
420420 20 exemption, or a certificate of status under Section 15-10, for
421421 21 an assessment year following the assessment year for which the
422422 22 exemption was approved and the property remains eligible for
423423 23 exemption for the following year.
424424 24 (Source: P.A. 88-455; 88-660, eff. 9-16-94.)
425425 25 (35 ILCS 200/15-25)
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436436 1 Sec. 15-25. Removal of exemptions.
437437 2 (a) If the Department determines that any property has
438438 3 been unlawfully exempted from taxation, or is no longer
439439 4 entitled to exemption, the Department shall, before January 1
440440 5 of any year, direct the chief county assessment officer to
441441 6 assess the property and return it to the assessment rolls for
442442 7 the next assessment year. The Department shall give notice of
443443 8 its decision to the owner of the property by certified mail.
444444 9 The decision shall be subject to review and hearing under
445445 10 Section 8-35, upon application by the owner filed within 60
446446 11 days after the notice of decision is mailed. However, the
447447 12 extension of taxes on the assessment shall not be delayed by
448448 13 any proceedings under this Section. If the property is
449449 14 determined to be exempt, any taxes extended upon the
450450 15 assessment shall be abated or, if already paid, be refunded.
451451 16 (b) Any taxing district may initiate, no later than
452452 17 November 1 of any year, a complaint with the Department,
453453 18 requesting that the Department make a determination under
454454 19 subsection (a) of this Section that any property located
455455 20 within the boundaries of the taxing district has been
456456 21 unlawfully exempted from taxation or is no longer entitled to
457457 22 exemption for the next assessment year. If the request is
458458 23 denied or not acted upon by the Department within 60 days after
459459 24 the Department receives the request, then the complainant
460460 25 taxing district may initiate, no later than March 1 of the
461461 26 assessment year, an original action in circuit court seeking a
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472472 1 declaration as to whether the property is no longer eligible
473473 2 to be tax exempt. The Department shall be bound by that
474474 3 judicial determination.
475475 4 (Source: P.A. 95-331, eff. 8-21-07.)
476476 5 (35 ILCS 200/23-25)
477477 6 Sec. 23-25. Tax exempt property; restriction on judicial
478478 7 determinations.
479479 8 (a) No taxpayer may file an objection as provided in
480480 9 Section 21-175 or Section 23-10 on the grounds that the
481481 10 property is exempt from taxation, or otherwise seek a judicial
482482 11 determination as to tax exempt status, except as provided in
483483 12 Section 8-40 and except as otherwise provided in this Section
484484 13 and Section 14-25 and Section 21-175.
485485 14 (b) Nothing in this Section shall affect the right of a
486486 15 governmental agency to seek a judicial determination as to the
487487 16 exempt status of property for those years during which eminent
488488 17 domain proceedings were pending before a court, once a
489489 18 certificate of exemption for the property is obtained by the
490490 19 governmental agency under Section 8-35 or Section 8-40.
491491 20 (c) This Section shall not apply to exemptions granted
492492 21 under Sections 15-165 through 15-180.
493493 22 (d) The limitation in this Section shall not apply to
494494 23 court proceedings relating to an exemption for the 1985
495495 24 assessment year and preceding assessment years. However, an
496496 25 order entered in any such proceeding shall not preclude the
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507507 1 necessity of applying for an exemption for 1986 or later
508508 2 assessment years in the manner provided by Section 16-70 or
509509 3 16-130.
510510 4 (e) The limitation in this Section shall not apply to
511511 5 court proceedings to establish an exemption for any specific
512512 6 assessment year, provided that the plaintiff or its
513513 7 predecessor in interest in the property has established an
514514 8 exemption for any subsequent or prior assessment year on
515515 9 grounds comparable to those alleged in the court proceedings.
516516 10 For purposes of this subsection, the exemption for a
517517 11 subsequent or prior year must have been determined under
518518 12 Section 8-35 or a prior similar law by the Department or a
519519 13 predecessor agency, or under Section 8-40. Court proceedings
520520 14 permitted by this subsection may be initiated while
521521 15 proceedings for the subsequent or prior year under Section
522522 16 16-70, 16-130, 8-35, or 8-40 are still pending, but judgment
523523 17 shall not be entered until the proceedings under Section 8-35
524524 18 or 8-40 have terminated.
525525 19 (f) Nothing in this Section shall affect the right of a
526526 20 taxing district to seek a judicial determination as to the
527527 21 exempt status of property as provided in Section 15-25 of the
528528 22 Property Tax Code.
529529 23 (Source: P.A. 89-126, eff. 7-11-95; 90-679, eff. 7-31-98.)
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