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Illinois House Bill HB2107

Illinois 2023-2024 Regular Session

Illinois House Bill HB2107 Compare Versions

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11 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2107 Introduced , by Rep. Daniel Didech SYNOPSIS AS INTRODUCED: 35 ILCS 200/23-10 35 ILCS 200/23-15 35 ILCS 200/23-30 Amends the Property Tax Code. Provides that, in a county with 3,000,000 or more inhabitants, a person filing a tax objection complaint shall serve a copy of the tax objection complaint by electronic mail upon the applicable municipality and the school district. Provides that an objection to an assessment shall not be allowed by the court in a county with 3,000,000 or more inhabitants if the person paying the taxes is unable to provide written evidence to the State's Attorney that a copy of the tax objection complaint was served on the municipality and the school district. Provides that, if an objection is made claiming incorrect valuation, the complaint shall specify the current assessment and the assessment alleged by the plaintiff to be correct. Provides that, when a taxing district has intervened in a tax objection proceeding and filed its appearance, compromise agreements shall not be accepted by the court over the objection of the intervening taxing district. LRB103 04743 HLH 49752 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2107 Introduced , by Rep. Daniel Didech SYNOPSIS AS INTRODUCED: 35 ILCS 200/23-10 35 ILCS 200/23-15 35 ILCS 200/23-30 35 ILCS 200/23-10 35 ILCS 200/23-15 35 ILCS 200/23-30 Amends the Property Tax Code. Provides that, in a county with 3,000,000 or more inhabitants, a person filing a tax objection complaint shall serve a copy of the tax objection complaint by electronic mail upon the applicable municipality and the school district. Provides that an objection to an assessment shall not be allowed by the court in a county with 3,000,000 or more inhabitants if the person paying the taxes is unable to provide written evidence to the State's Attorney that a copy of the tax objection complaint was served on the municipality and the school district. Provides that, if an objection is made claiming incorrect valuation, the complaint shall specify the current assessment and the assessment alleged by the plaintiff to be correct. Provides that, when a taxing district has intervened in a tax objection proceeding and filed its appearance, compromise agreements shall not be accepted by the court over the objection of the intervening taxing district. LRB103 04743 HLH 49752 b LRB103 04743 HLH 49752 b A BILL FOR
22 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2107 Introduced , by Rep. Daniel Didech SYNOPSIS AS INTRODUCED:
33 35 ILCS 200/23-10 35 ILCS 200/23-15 35 ILCS 200/23-30 35 ILCS 200/23-10 35 ILCS 200/23-15 35 ILCS 200/23-30
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77 Amends the Property Tax Code. Provides that, in a county with 3,000,000 or more inhabitants, a person filing a tax objection complaint shall serve a copy of the tax objection complaint by electronic mail upon the applicable municipality and the school district. Provides that an objection to an assessment shall not be allowed by the court in a county with 3,000,000 or more inhabitants if the person paying the taxes is unable to provide written evidence to the State's Attorney that a copy of the tax objection complaint was served on the municipality and the school district. Provides that, if an objection is made claiming incorrect valuation, the complaint shall specify the current assessment and the assessment alleged by the plaintiff to be correct. Provides that, when a taxing district has intervened in a tax objection proceeding and filed its appearance, compromise agreements shall not be accepted by the court over the objection of the intervening taxing district.
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1313 1 AN ACT concerning revenue.
1414 2 Be it enacted by the People of the State of Illinois,
1515 3 represented in the General Assembly:
1616 4 Section 5. The Property Tax Code is amended by changing
1717 5 Sections 23-10, 23-15, and 23-30 as follows:
1818 6 (35 ILCS 200/23-10)
1919 7 Sec. 23-10. Tax objections and copies. Beginning with the
2020 8 2003 tax year, in counties with 3,000,000 or more inhabitants,
2121 9 the person paying the taxes due as provided in Section 23-5 may
2222 10 file a tax objection complaint under Section 23-15 within 165
2323 11 days after the first penalty date of the final installment of
2424 12 taxes for the year in question. In counties with 3,000,000 or
2525 13 more inhabitants, within 30 days of the filing of the tax
2626 14 objection complaint, the person filing the tax objection
2727 15 complaint shall serve a copy of the tax objection complaint by
2828 16 electronic mail upon the municipality and the school districts
2929 17 whose tax moneys may be affected by the tax objection
3030 18 complaint. The person providing a copy of the tax objection
3131 19 complaint shall send such copy to the electronic mail address
3232 20 for the municipality and school districts used by the local
3333 21 county clerk for tax extension purposes. The local county
3434 22 clerk shall make such electronic mail addresses readily
3535 23 available. Beginning with the 2003 tax year, in counties with
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3939 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2107 Introduced , by Rep. Daniel Didech SYNOPSIS AS INTRODUCED:
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4141 35 ILCS 200/23-10
4242 35 ILCS 200/23-15
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4444 Amends the Property Tax Code. Provides that, in a county with 3,000,000 or more inhabitants, a person filing a tax objection complaint shall serve a copy of the tax objection complaint by electronic mail upon the applicable municipality and the school district. Provides that an objection to an assessment shall not be allowed by the court in a county with 3,000,000 or more inhabitants if the person paying the taxes is unable to provide written evidence to the State's Attorney that a copy of the tax objection complaint was served on the municipality and the school district. Provides that, if an objection is made claiming incorrect valuation, the complaint shall specify the current assessment and the assessment alleged by the plaintiff to be correct. Provides that, when a taxing district has intervened in a tax objection proceeding and filed its appearance, compromise agreements shall not be accepted by the court over the objection of the intervening taxing district.
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7474 1 less than 3,000,000 inhabitants, the person paying the taxes
7575 2 due as provided in Section 23-5 may file a tax objection
7676 3 complaint under Section 23-15 within 75 days after the first
7777 4 penalty date of the final installment of taxes for the year in
7878 5 question. However, in all counties in cases in which the
7979 6 complaint is permitted to be filed without payment under
8080 7 Section 23-5, it must be filed prior to the entry of judgment
8181 8 under Section 21-175. In addition, the time specified for
8282 9 payment of the tax provided in Section 23-5 shall not be
8383 10 construed to delay or prevent the entry of judgment against,
8484 11 or the sale of, tax delinquent property if the taxes have not
8585 12 been paid prior to the entry of judgment under Section 21-175.
8686 13 However, an An objection to an assessment for any year shall
8787 14 not be allowed by the court, however, if (i) an administrative
8888 15 remedy was available by complaint to the board of appeals or
8989 16 board of review under Section 16-55 or Section 16-115 and ,
9090 17 unless that remedy was not exhausted prior to the filing of the
9191 18 tax objection complaint or (ii) in counties with 3,000,000 or
9292 19 more inhabitants, the person paying the taxes is unable to
9393 20 provide written evidence to the State's Attorney that a copy
9494 21 of the tax objection complaint was served by electronic mail
9595 22 on the municipality and school district.
9696 23 When any complaint is filed with the court in a county with
9797 24 less than 3,000,000 inhabitants, the plaintiff shall file 3
9898 25 copies of the complaint with the clerk of the circuit court.
9999 26 Any complaint or amendment thereto shall contain (i) on the
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110110 1 first page a listing of the taxing districts against which the
111111 2 complaint is directed and (ii) a summary of the reasons for the
112112 3 tax objections set forth in the complaint with enough copies
113113 4 of the summary to be distributed to each of the taxing
114114 5 districts against which the complaint is directed. Within 10
115115 6 days after the complaint is filed, the clerk of the circuit
116116 7 court shall deliver one copy to the State's Attorney and one
117117 8 copy to the county clerk, taking their receipts therefor. The
118118 9 county clerk shall, within 30 days from the last day for the
119119 10 filing of complaints, notify the duly elected or appointed
120120 11 custodian of funds for each taxing district that may be
121121 12 affected by the complaint, stating (i) that a complaint has
122122 13 been filed and (ii) the summary of the reasons for the tax
123123 14 objections set forth in the complaint. Any amendment to a
124124 15 complaint, except any amendment permitted to be made in open
125125 16 court during the course of a hearing on the complaint, shall
126126 17 also be filed in triplicate, with one copy delivered to the
127127 18 State's Attorney and one copy delivered to the county clerk by
128128 19 the clerk of the circuit court. The State's Attorney shall
129129 20 within 10 days of receiving his or her copy of the amendment
130130 21 notify the duly elected or appointed custodian of funds for
131131 22 each taxing district whose tax monies may be affected by the
132132 23 amendment, stating (i) that the amendment has been filed and
133133 24 (ii) the summary of the reasons for the tax objections set
134134 25 forth in the amended complaint. The State's Attorney shall
135135 26 also notify the custodian and the county clerk in writing of
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146146 1 the date, time, and place of any hearing before the court to be
147147 2 held upon the complaint or amended complaint not later than 4
148148 3 days prior to the hearing. The notices provided in this
149149 4 Section shall be by letter addressed to the custodian or the
150150 5 county clerk and may be mailed by regular mail, postage
151151 6 prepaid, postmarked within the required period, but not less
152152 7 than 4 days before a hearing.
153153 8 (Source: P.A. 93-378, eff. 7-24-03.)
154154 9 (35 ILCS 200/23-15)
155155 10 Sec. 23-15. Tax objection procedure and hearing.
156156 11 (a) A tax objection complaint under Section 23-10 shall be
157157 12 filed in the circuit court of the county in which the subject
158158 13 property is located. Joinder of plaintiffs shall be permitted
159159 14 to the same extent permitted by law in any personal action
160160 15 pending in the court and shall be in accordance with Section
161161 16 2-404 of the Code of Civil Procedure; provided, however, that
162162 17 no complaint shall be filed as a class action. If an objection
163163 18 is made claiming incorrect valuation, the complaint shall
164164 19 specify the current assessment and the assessment alleged by
165165 20 the plaintiff to be correct. The complaint shall name the
166166 21 county collector as defendant and shall specify any objections
167167 22 that the plaintiff may have to the taxes in question. No
168168 23 appearance or answer by the county collector to the tax
169169 24 objection complaint, nor any further pleadings, need be filed.
170170 25 Amendments to the complaint may be made to the same extent
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181181 1 which, by law, could be made in any personal action pending in
182182 2 the court.
183183 3 (b) (1) The court, sitting without a jury, shall hear and
184184 4 determine all objections specified to the taxes, assessments,
185185 5 or levies in question. This Section shall be construed to
186186 6 provide a complete remedy for any claims with respect to those
187187 7 taxes, assessments, or levies, excepting only matters for
188188 8 which an exclusive remedy is provided elsewhere in this Code.
189189 9 (2) The taxes, assessments, and levies that are the
190190 10 subject of the objection shall be presumed correct and legal,
191191 11 but the presumption is rebuttable. The plaintiff has the
192192 12 burden of proving any contested matter of fact by clear and
193193 13 convincing evidence.
194194 14 (3) Objections to assessments shall be heard de novo by
195195 15 the court. The court shall grant relief in the cases in which
196196 16 the objector meets the burden of proof under this Section and
197197 17 shows an assessment to be incorrect or illegal. If an
198198 18 objection is made claiming incorrect valuation, the court
199199 19 shall consider the objection without regard to the correctness
200200 20 of any practice, procedure, or method of valuation followed by
201201 21 the assessor, board of appeals, or board of review in making or
202202 22 reviewing the assessment, and without regard to the intent or
203203 23 motivation of any assessing official. The doctrine known as
204204 24 constructive fraud is hereby abolished for purposes of all
205205 25 challenges to taxes, assessments, or levies.
206206 26 (c) If the court orders a refund of any part of the taxes
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217217 1 paid, it shall also order the payment of interest as provided
218218 2 in Section 23-20. Appeals may be taken from final judgments as
219219 3 in other civil cases.
220220 4 (d) This amendatory Act of 1995 shall apply to all tax
221221 5 objection matters still pending for any tax year, except as
222222 6 provided in Sections 23-5 and 23-10 regarding procedures and
223223 7 time limitations for payment of taxes and filing tax objection
224224 8 complaints.
225225 9 (e) In counties with less than 3,000,000 inhabitants, if
226226 10 the court renders a decision lowering the assessment of a
227227 11 particular parcel on which a residence occupied by the owner
228228 12 is situated, the reduced assessment, subject to equalization,
229229 13 shall remain in effect for the remainder of the general
230230 14 assessment period as provided in Sections 9-215 through 9-225,
231231 15 unless that parcel is subsequently sold in an arm's length
232232 16 transaction establishing a fair cash value for the parcel that
233233 17 is different from the fair cash value on which the court's
234234 18 assessment is based, or unless the decision of the court is
235235 19 reversed or modified upon review.
236236 20 (Source: P.A. 88-455; 88-642, eff. 9-9-94; 89-126, eff.
237237 21 7-11-95; 89-290, eff. 1-1-96; 89-593, eff. 8-1-96; 89-626,
238238 22 eff. 8-9-96.)
239239 23 (35 ILCS 200/23-30)
240240 24 Sec. 23-30. Conference on tax objection. Following the
241241 25 filing of an objection under Section 23-10, the court may hold
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252252 1 a conference with the objector and the State's Attorney.
253253 2 Compromise agreements on tax objections reached by conference
254254 3 shall be filed with the court, and the parties shall prepare an
255255 4 order covering the settlement and submit the order to the
256256 5 court for entry. When a taxing district has intervened in a tax
257257 6 objection proceeding and filed its appearance, compromise
258258 7 agreements shall not be accepted by the court over the
259259 8 objection of the intervening taxing district.
260260 9 (Source: P.A. 88-455; 89-126, eff. 7-11-95.)
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