Illinois 2023-2024 Regular Session

Illinois House Bill HB2512 Compare Versions

Only one version of the bill is available at this time.

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1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2512 Introduced , by Rep. Kelly M. Burke SYNOPSIS AS INTRODUCED: 35 ILCS 200/12-55 Amends the Property Tax Code. Provides that, when a revision is made by the county assessor and that revision is not made on complaint of the property owner, the county assessor shall continue to accept appeals from the taxpayer for a period of not less than 35 business days from the later of the date the assessment notice is mailed or is published on the assessor's website. LRB103 26974 HLH 53341 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2512 Introduced , by Rep. Kelly M. Burke SYNOPSIS AS INTRODUCED: 35 ILCS 200/12-55 35 ILCS 200/12-55 Amends the Property Tax Code. Provides that, when a revision is made by the county assessor and that revision is not made on complaint of the property owner, the county assessor shall continue to accept appeals from the taxpayer for a period of not less than 35 business days from the later of the date the assessment notice is mailed or is published on the assessor's website. LRB103 26974 HLH 53341 b LRB103 26974 HLH 53341 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2512 Introduced , by Rep. Kelly M. Burke SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/12-55 35 ILCS 200/12-55
4	4	35 ILCS 200/12-55
5	5	Amends the Property Tax Code. Provides that, when a revision is made by the county assessor and that revision is not made on complaint of the property owner, the county assessor shall continue to accept appeals from the taxpayer for a period of not less than 35 business days from the later of the date the assessment notice is mailed or is published on the assessor's website.
6	6	LRB103 26974 HLH 53341 b LRB103 26974 HLH 53341 b
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8	8	A BILL FOR
9	9	HB2512LRB103 26974 HLH 53341 b HB2512 LRB103 26974 HLH 53341 b
10	10	HB2512 LRB103 26974 HLH 53341 b
11	11	1 AN ACT concerning revenue.
12	12	2 Be it enacted by the People of the State of Illinois,
13	13	3 represented in the General Assembly:
14	14	4 Section 5. The Property Tax Code is amended by changing
15	15	5 Section 12-55 as follows:
16	16	6 (35 ILCS 200/12-55)
17	17	7 Sec. 12-55. Notice requirement if assessment is increased;
18	18	8 counties of 3,000,000 or more.
19	19	9 (a) In counties with 3,000,000 or more inhabitants, a
20	20	10 revision by the county assessor, except where such revision is
21	21	11 made on complaint of the owner, shall not increase an
22	22	12 assessment without notice to the person to whom the most
23	23	13 recent tax bill was mailed and an opportunity to be heard
24	24	14 before the assessment is verified. The county assessor shall
25	25	15 continue to accept appeals from the taxpayer for a period of
26	26	16 not less than 35 business days from the later of the date the
27	27	17 assessment notice is mailed as provided in this subsection or
28	28	18 is published on the assessor's website. When a notice is
29	29	19 mailed by the county assessor to the address of a mortgagee,
30	30	20 the mortgagee, within 7 business days after the mortgagee
31	31	21 receives the notice, shall forward a copy of the notice to each
32	32	22 mortgagor of the property referred to in the notice at the last
33	33	23 known address of each mortgagor as shown on the records of the
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37	37	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2512 Introduced , by Rep. Kelly M. Burke SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 200/12-55 35 ILCS 200/12-55
39	39	35 ILCS 200/12-55
40	40	Amends the Property Tax Code. Provides that, when a revision is made by the county assessor and that revision is not made on complaint of the property owner, the county assessor shall continue to accept appeals from the taxpayer for a period of not less than 35 business days from the later of the date the assessment notice is mailed or is published on the assessor's website.
41	41	LRB103 26974 HLH 53341 b LRB103 26974 HLH 53341 b
42	42	LRB103 26974 HLH 53341 b
43	43	A BILL FOR
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49	49	35 ILCS 200/12-55
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68	68	1 mortgagee. There shall be no liability for the failure of the
69	69	2 mortgagee to forward the notice to each mortgagor. The
70	70	3 assessor may provide for the filing of complaints and make
71	71	4 revisions at times other than those dates published under
72	72	5 Section 14-35. When the county assessor has completed the
73	73	6 revision and correction and entered the changes and revision
74	74	7 in the assessment books, an affidavit shall be attached to the
75	75	8 assessment books in the form required by law, signed by the
76	76	9 county assessor.
77	77	10 (b) In counties with 3,000,000 or more inhabitants, for
78	78	11 parcels, other than parcels in the class that includes the
79	79	12 majority of the single-family residential parcels under a
80	80	13 county ordinance adopted in accordance with Section 4 of
81	81	14 Article IX of the Illinois Constitution, located in the
82	82	15 assessment district for which the current assessment year is a
83	83	16 general assessment year, within 30 days after sending the
84	84	17 required notices under this Section, the county assessor shall
85	85	18 file with the board of appeals (until the first Monday in
86	86	19 December 1998, and the board of review beginning the first
87	87	20 Monday in December 1998 and thereafter) a list of the parcels
88	88	21 for which the notices under this Section were sent, showing
89	89	22 the following information for each such parcel: the parcel
90	90	23 index number, the township in which the parcel is located, the
91	91	24 class for the current year, the previous year's final total
92	92	25 assessed value, the total assessed value proposed by the
93	93	26 county assessor, and the name of the person to whom the notice
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104	104	1 required under this Section was sent. The list shall be
105	105	2 available for public inspection at the office of the board
106	106	3 during the regular office hours of the board. The list shall be
107	107	4 retained by the board for at least 10 years after the date it
108	108	5 is initially filed by the county assessor.
109	109	6 (c) The provisions of subsection (b) of this Section shall
110	110	7 be applicable beginning with the assessment for the 1997 tax
111	111	8 year.
112	112	9 (Source: P.A. 90-4, eff. 3-7-97; 91-751, eff. 6-2-00.)
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