IL
Illinois House Bill HB3105

Illinois 2023-2024 Regular Session

Illinois House Bill HB3105 Compare Versions

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11 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3105 Introduced , by Rep. Abdelnasser Rashid SYNOPSIS AS INTRODUCED: 35 ILCS 200/16-120 35 ILCS 200/16-160 35 ILCS 200/16-185 Amends the Property Tax Code. Provides that the Property Tax Appeal Board shall not accept or consider any appraisal that does not meet the Uniform Standards of Professional Appraisal Practice as promulgated by The Appraisal Foundation at the time the appeal was filed. Provides that the Property Tax Appeal Board Process ends in counties with 3,000,000 or more inhabitants for all property with the 2023 assessment year. Provides that the Property Tax Appeal Board may retain jurisdiction over any appeal properly filed with respect to a property in a county of 3,000,000 or more inhabitants before the last day of calendar year 2024, provided that any such appeal that is not resolved by the last day of 2024 shall be dismissed without a decision, notwithstanding the other provisions. Such a dismissal may not be appealed, but a tax objection case may be filed pursuant to Article 23 of the Property Tax Code in the circuit court of the county in which the property involved in the dismissed case is situated for a period of one year after the date of the dismissal, notwithstanding any temporal filing limitations in the provisions of Article 23. Effective immediately. LRB103 05802 HLH 50822 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3105 Introduced , by Rep. Abdelnasser Rashid SYNOPSIS AS INTRODUCED: 35 ILCS 200/16-120 35 ILCS 200/16-160 35 ILCS 200/16-185 35 ILCS 200/16-120 35 ILCS 200/16-160 35 ILCS 200/16-185 Amends the Property Tax Code. Provides that the Property Tax Appeal Board shall not accept or consider any appraisal that does not meet the Uniform Standards of Professional Appraisal Practice as promulgated by The Appraisal Foundation at the time the appeal was filed. Provides that the Property Tax Appeal Board Process ends in counties with 3,000,000 or more inhabitants for all property with the 2023 assessment year. Provides that the Property Tax Appeal Board may retain jurisdiction over any appeal properly filed with respect to a property in a county of 3,000,000 or more inhabitants before the last day of calendar year 2024, provided that any such appeal that is not resolved by the last day of 2024 shall be dismissed without a decision, notwithstanding the other provisions. Such a dismissal may not be appealed, but a tax objection case may be filed pursuant to Article 23 of the Property Tax Code in the circuit court of the county in which the property involved in the dismissed case is situated for a period of one year after the date of the dismissal, notwithstanding any temporal filing limitations in the provisions of Article 23. Effective immediately. LRB103 05802 HLH 50822 b LRB103 05802 HLH 50822 b A BILL FOR
22 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3105 Introduced , by Rep. Abdelnasser Rashid SYNOPSIS AS INTRODUCED:
33 35 ILCS 200/16-120 35 ILCS 200/16-160 35 ILCS 200/16-185 35 ILCS 200/16-120 35 ILCS 200/16-160 35 ILCS 200/16-185
44 35 ILCS 200/16-120
55 35 ILCS 200/16-160
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77 Amends the Property Tax Code. Provides that the Property Tax Appeal Board shall not accept or consider any appraisal that does not meet the Uniform Standards of Professional Appraisal Practice as promulgated by The Appraisal Foundation at the time the appeal was filed. Provides that the Property Tax Appeal Board Process ends in counties with 3,000,000 or more inhabitants for all property with the 2023 assessment year. Provides that the Property Tax Appeal Board may retain jurisdiction over any appeal properly filed with respect to a property in a county of 3,000,000 or more inhabitants before the last day of calendar year 2024, provided that any such appeal that is not resolved by the last day of 2024 shall be dismissed without a decision, notwithstanding the other provisions. Such a dismissal may not be appealed, but a tax objection case may be filed pursuant to Article 23 of the Property Tax Code in the circuit court of the county in which the property involved in the dismissed case is situated for a period of one year after the date of the dismissal, notwithstanding any temporal filing limitations in the provisions of Article 23. Effective immediately.
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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 16-120, 16-160, and 16-185 as follows:
1818 6 (35 ILCS 200/16-120)
1919 7 Sec. 16-120. Decision on complaints. In counties with
2020 8 3,000,000 or more inhabitants, at its meeting for the purpose
2121 9 of revising and correcting the assessments, the board of
2222 10 appeals (until the first Monday in December 1998 and the board
2323 11 of review beginning the first Monday in December 1998 and
2424 12 thereafter), upon complaint filed by a taxpayer or taxing
2525 13 district as prescribed in this Code, may revise the entire
2626 14 assessment of any taxpayer, or any part thereof, and correct
2727 15 the same as shall appear to the board to be just. The
2828 16 assessment of the property of any taxpayer shall not be
2929 17 increased unless that taxpayer or his agent shall first have
3030 18 been notified in writing and been given an opportunity to be
3131 19 heard. The Property Tax Appeal Board shall not accept or
3232 20 consider any appraisal that does not meet the Uniform
3333 21 Standards of Professional Appraisal Practice (USPAP) as
3434 22 promulgated by The Appraisal Foundation at the time the appeal
3535 23 was filed.
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3939 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3105 Introduced , by Rep. Abdelnasser Rashid SYNOPSIS AS INTRODUCED:
4040 35 ILCS 200/16-120 35 ILCS 200/16-160 35 ILCS 200/16-185 35 ILCS 200/16-120 35 ILCS 200/16-160 35 ILCS 200/16-185
4141 35 ILCS 200/16-120
4242 35 ILCS 200/16-160
4343 35 ILCS 200/16-185
4444 Amends the Property Tax Code. Provides that the Property Tax Appeal Board shall not accept or consider any appraisal that does not meet the Uniform Standards of Professional Appraisal Practice as promulgated by The Appraisal Foundation at the time the appeal was filed. Provides that the Property Tax Appeal Board Process ends in counties with 3,000,000 or more inhabitants for all property with the 2023 assessment year. Provides that the Property Tax Appeal Board may retain jurisdiction over any appeal properly filed with respect to a property in a county of 3,000,000 or more inhabitants before the last day of calendar year 2024, provided that any such appeal that is not resolved by the last day of 2024 shall be dismissed without a decision, notwithstanding the other provisions. Such a dismissal may not be appealed, but a tax objection case may be filed pursuant to Article 23 of the Property Tax Code in the circuit court of the county in which the property involved in the dismissed case is situated for a period of one year after the date of the dismissal, notwithstanding any temporal filing limitations in the provisions of Article 23. Effective immediately.
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7474 1 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
7575 2 8-14-96.)
7676 3 (35 ILCS 200/16-160)
7777 4 Sec. 16-160. Property Tax Appeal Board; process. In
7878 5 counties with 3,000,000 or more inhabitants, beginning with
7979 6 assessments made for the 1996 assessment year for residential
8080 7 property of 6 units or less and beginning with assessments
8181 8 made for the 1997 assessment year for all other property, and
8282 9 for all property in any county other than a county with
8383 10 3,000,000 or more inhabitants, but ending for all property
8484 11 with the 2023 assessment year, any taxpayer dissatisfied with
8585 12 the decision of a board of review or board of appeals as such
8686 13 decision pertains to the assessment of his or her property for
8787 14 taxation purposes, or any taxing body that has an interest in
8888 15 the decision of the board of review or board of appeals on an
8989 16 assessment made by any local assessment officer, may, (i) in
9090 17 counties with less than 3,000,000 inhabitants within 30 days
9191 18 after the date of written notice of the decision of the board
9292 19 of review or (ii) in assessment year 1999 and thereafter in
9393 20 counties with 3,000,000 or more inhabitants within 30 days
9494 21 after the date of the board of review notice or within 30 days
9595 22 after the date that the board of review transmits to the county
9696 23 assessor pursuant to Section 16-125 its final action on the
9797 24 township in which the property is located, whichever is later,
9898 25 appeal the decision to the Property Tax Appeal Board for
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109109 1 review. In any appeal where the board of review or board of
110110 2 appeals has given written notice of the hearing to the
111111 3 taxpayer 30 days before the hearing, failure to appear at the
112112 4 board of review or board of appeals hearing shall be grounds
113113 5 for dismissal of the appeal unless a continuance is granted to
114114 6 the taxpayer. If an appeal is dismissed for failure to appear
115115 7 at a board of review or board of appeals hearing, the Property
116116 8 Tax Appeal Board shall have no jurisdiction to hear any
117117 9 subsequent appeal on that taxpayer's complaint. Such taxpayer
118118 10 or taxing body, hereinafter called the appellant, shall file a
119119 11 petition with the clerk of the Property Tax Appeal Board,
120120 12 setting forth the facts upon which he or she bases the
121121 13 objection, together with a statement of the contentions of law
122122 14 which he or she desires to raise, and the relief requested. If
123123 15 a petition is filed by a taxpayer, the taxpayer is precluded
124124 16 from filing objections based upon valuation, as may otherwise
125125 17 be permitted by Sections 21-175 and 23-5. However, any
126126 18 taxpayer not satisfied with the decision of the board of
127127 19 review or board of appeals as such decision pertains to the
128128 20 assessment of his or her property need not appeal the decision
129129 21 to the Property Tax Appeal Board before seeking relief in the
130130 22 courts. The changes made by this amendatory Act of the 91st
131131 23 General Assembly shall be effective beginning with the 1999
132132 24 assessment year.
133133 25 An association may, on behalf of all or several of the
134134 26 owners that constitute the association, file an appeal to the
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145145 1 Property Tax Appeal Board or intervene in an appeal to the
146146 2 Property Tax Appeal Board filed by a taxing body. For purposes
147147 3 of this Section, "association" means: (1) a common interest
148148 4 community association, as that term is defined in Section 1-5
149149 5 of the Common Interest Community Association Act; (2) a unit
150150 6 owners' association, as that term is defined in subsection (o)
151151 7 of Section 2 of the Condominium Property Act; or (3) a master
152152 8 association, as that term is defined in subsection (u) of
153153 9 Section 2 of the Condominium Property Act.
154154 10 The Board may retain jurisdiction over any appeal properly
155155 11 filed with respect to a property in a county of 3,000,000 or
156156 12 more inhabitants before the last day of calendar year 2024,
157157 13 provided that any such appeal that is not resolved by the last
158158 14 day of 2025 shall be dismissed without a decision,
159159 15 notwithstanding the provisions of Section 16-185. Such a
160160 16 dismissal may not be appealed, but a tax objection case may be
161161 17 filed pursuant to Article 23 of the Property Tax Code in the
162162 18 circuit court of the county in which the property involved in
163163 19 the dismissed case is situated for a period of one year after
164164 20 the date of the dismissal, notwithstanding any temporal filing
165165 21 limitations in the provisions of Article 23.
166166 22 (Source: P.A. 102-1000, eff. 1-1-23.)
167167 23 (35 ILCS 200/16-185)
168168 24 Sec. 16-185. Decisions. The Board shall make a decision in
169169 25 each appeal or case appealed to it, and the decision shall be
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180180 1 based upon equity and the weight of evidence and not upon
181181 2 constructive fraud, and shall be binding upon appellant and
182182 3 officials of government. The extension of taxes on any
183183 4 assessment so appealed shall not be delayed by any proceeding
184184 5 before the Board, and, in case the assessment is altered by the
185185 6 Board, any taxes extended upon the unauthorized assessment or
186186 7 part thereof shall be abated, or, if already paid, shall be
187187 8 refunded with interest as provided in Section 23-20.
188188 9 The Board shall not accept or consider any appraisal that
189189 10 does not meet the Uniform Standards of Professional Appraisal
190190 11 Practice (USPAP) as promulgated by The Appraisal Foundation at
191191 12 the time the appeal was filed.
192192 13 The decision or order of the Property Tax Appeal Board in
193193 14 any such appeal, shall, within 10 days thereafter, be
194194 15 certified at no charge to the appellant and to the proper
195195 16 authorities, including the board of review or board of appeals
196196 17 whose decision was appealed, the county clerk who extends
197197 18 taxes upon the assessment in question, and the county
198198 19 collector who collects property taxes upon such assessment.
199199 20 The final administrative decision of the Property Tax
200200 21 Appeal Board shall be deemed served on a party when a copy of
201201 22 the decision is: (1) deposited in the United States Mail, in a
202202 23 sealed package, with postage prepaid, addressed to that party
203203 24 at the address listed for that party in the pleadings; except
204204 25 that, if the party is represented by an attorney, the notice
205205 26 shall go to the attorney at the address listed in the
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216216 1 pleadings; or (2) sent electronically to the party at the
217217 2 e-mail addresses provided for that party in the pleadings. The
218218 3 Property Tax Appeal Board shall allow each party to designate
219219 4 one or more individuals to receive electronic correspondence
220220 5 on behalf of that party and shall allow each party to change,
221221 6 add, or remove designees selected by that party during the
222222 7 course of the proceedings. Decisions and all electronic
223223 8 correspondence shall be directed to each individual so
224224 9 designated.
225225 10 If the Property Tax Appeal Board renders a decision
226226 11 lowering the assessment of a particular parcel after the
227227 12 deadline for filing complaints with the board of review or
228228 13 board of appeals or after adjournment of the session of the
229229 14 board of review or board of appeals at which assessments for
230230 15 the subsequent year or years of the same general assessment
231231 16 period, as provided in Sections 9-215 through 9-225, are being
232232 17 considered, the taxpayer may, within 30 days after the date of
233233 18 written notice of the Property Tax Appeal Board's decision,
234234 19 appeal the assessment for such subsequent year or years
235235 20 directly to the Property Tax Appeal Board.
236236 21 If the Property Tax Appeal Board renders a decision
237237 22 lowering the assessment of a particular parcel on which a
238238 23 residence occupied by the owner is situated, such reduced
239239 24 assessment, subject to equalization, shall remain in effect
240240 25 for the remainder of the general assessment period as provided
241241 26 in Sections 9-215 through 9-225, unless that parcel is
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252252 1 subsequently sold in an arm's length transaction establishing
253253 2 a fair cash value for the parcel that is different from the
254254 3 fair cash value on which the Board's assessment is based, or
255255 4 unless the decision of the Property Tax Appeal Board is
256256 5 reversed or modified upon review.
257257 6 (Source: P.A. 99-626, eff. 7-22-16; 100-216, eff. 8-18-17.)
258258 7 Section 99. Effective date. This Act takes effect upon
259259 8 becoming law.
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