IL
Illinois House Bill HB4012

Illinois 2023-2024 Regular Session

Illinois House Bill HB4012 Compare Versions

Only one version of the bill is available at this time.
OldNewDifferences
11 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4012 Introduced , by Rep. Marcus C. Evans, Jr. SYNOPSIS AS INTRODUCED: 35 ILCS 200/16-167 new 35 ILCS 200/16-180 30 ILCS 105/5.990 new Amends the State Finance Act. Creates the Property Tax Appeal Board Supplemental Fund. Amends the Property Tax Code. Provides that all filing fees collected by the Board shall be deposited into that Fund. Provides that all moneys in the Property Tax Appeal Board Supplemental Fund shall be appropriated to the Property Tax Appeal Board, on an annual basis, to be used in enhancing the Property Tax Appeal Board's operations. Provides that the taxpayer filing an appeal with the Property Tax Appeal Board must have evidence that a mistake of fact or law was made in the assessment of his or her property. Provides that the chief county assessment officer, rather than the board of review, shall defend the assessment in any proceeding before the Property Tax Appeal Board. Provides that the board of review decision shall be presumed correct unless the Property Tax Appeal Board finds that the board of review decision is clearly erroneous. Effective immediately. LRB103 31196 HLH 58086 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4012 Introduced , by Rep. Marcus C. Evans, Jr. SYNOPSIS AS INTRODUCED: 35 ILCS 200/16-167 new 35 ILCS 200/16-180 30 ILCS 105/5.990 new 35 ILCS 200/16-167 new 35 ILCS 200/16-180 30 ILCS 105/5.990 new Amends the State Finance Act. Creates the Property Tax Appeal Board Supplemental Fund. Amends the Property Tax Code. Provides that all filing fees collected by the Board shall be deposited into that Fund. Provides that all moneys in the Property Tax Appeal Board Supplemental Fund shall be appropriated to the Property Tax Appeal Board, on an annual basis, to be used in enhancing the Property Tax Appeal Board's operations. Provides that the taxpayer filing an appeal with the Property Tax Appeal Board must have evidence that a mistake of fact or law was made in the assessment of his or her property. Provides that the chief county assessment officer, rather than the board of review, shall defend the assessment in any proceeding before the Property Tax Appeal Board. Provides that the board of review decision shall be presumed correct unless the Property Tax Appeal Board finds that the board of review decision is clearly erroneous. Effective immediately. LRB103 31196 HLH 58086 b LRB103 31196 HLH 58086 b A BILL FOR
22 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4012 Introduced , by Rep. Marcus C. Evans, Jr. SYNOPSIS AS INTRODUCED:
33 35 ILCS 200/16-167 new 35 ILCS 200/16-180 30 ILCS 105/5.990 new 35 ILCS 200/16-167 new 35 ILCS 200/16-180 30 ILCS 105/5.990 new
44 35 ILCS 200/16-167 new
55 35 ILCS 200/16-180
66 30 ILCS 105/5.990 new
77 Amends the State Finance Act. Creates the Property Tax Appeal Board Supplemental Fund. Amends the Property Tax Code. Provides that all filing fees collected by the Board shall be deposited into that Fund. Provides that all moneys in the Property Tax Appeal Board Supplemental Fund shall be appropriated to the Property Tax Appeal Board, on an annual basis, to be used in enhancing the Property Tax Appeal Board's operations. Provides that the taxpayer filing an appeal with the Property Tax Appeal Board must have evidence that a mistake of fact or law was made in the assessment of his or her property. Provides that the chief county assessment officer, rather than the board of review, shall defend the assessment in any proceeding before the Property Tax Appeal Board. Provides that the board of review decision shall be presumed correct unless the Property Tax Appeal Board finds that the board of review decision is clearly erroneous. Effective immediately.
88 LRB103 31196 HLH 58086 b LRB103 31196 HLH 58086 b
99 LRB103 31196 HLH 58086 b
1010 A BILL FOR
1111 HB4012LRB103 31196 HLH 58086 b HB4012 LRB103 31196 HLH 58086 b
1212 HB4012 LRB103 31196 HLH 58086 b
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 16-180 and by adding Section 16-167 as follows:
1818 6 (35 ILCS 200/16-167 new)
1919 7 Sec. 16-167. Property Tax Appeal Board Supplemental Fund.
2020 8 The Property Tax Appeal Board Supplemental Fund is created as
2121 9 a special fund in the State treasury. All filing fees
2222 10 collected by the Board shall be deposited into the Property
2323 11 Tax Appeal Board Supplemental Fund. All moneys in the Property
2424 12 Tax Appeal Board Supplemental Fund shall be appropriated to
2525 13 the Board, on an annual basis, to be used in enhancing the
2626 14 Board's operations, including, but not limited to, information
2727 15 technology initiatives, personnel, and office equipment for
2828 16 increasing the Board's efficiency in rendering final
2929 17 administrative decisions in a timely fashion.
3030 18 (35 ILCS 200/16-180)
3131 19 Sec. 16-180. Procedure for determination of correct
3232 20 assessment. The Property Tax Appeal Board shall establish by
3333 21 rules an informal procedure for the determination of the
3434 22 correct assessment of property which is the subject of an
3535
3636
3737
3838 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4012 Introduced , by Rep. Marcus C. Evans, Jr. SYNOPSIS AS INTRODUCED:
3939 35 ILCS 200/16-167 new 35 ILCS 200/16-180 30 ILCS 105/5.990 new 35 ILCS 200/16-167 new 35 ILCS 200/16-180 30 ILCS 105/5.990 new
4040 35 ILCS 200/16-167 new
4141 35 ILCS 200/16-180
4242 30 ILCS 105/5.990 new
4343 Amends the State Finance Act. Creates the Property Tax Appeal Board Supplemental Fund. Amends the Property Tax Code. Provides that all filing fees collected by the Board shall be deposited into that Fund. Provides that all moneys in the Property Tax Appeal Board Supplemental Fund shall be appropriated to the Property Tax Appeal Board, on an annual basis, to be used in enhancing the Property Tax Appeal Board's operations. Provides that the taxpayer filing an appeal with the Property Tax Appeal Board must have evidence that a mistake of fact or law was made in the assessment of his or her property. Provides that the chief county assessment officer, rather than the board of review, shall defend the assessment in any proceeding before the Property Tax Appeal Board. Provides that the board of review decision shall be presumed correct unless the Property Tax Appeal Board finds that the board of review decision is clearly erroneous. Effective immediately.
4444 LRB103 31196 HLH 58086 b LRB103 31196 HLH 58086 b
4545 LRB103 31196 HLH 58086 b
4646 A BILL FOR
4747
4848
4949
5050
5151
5252 35 ILCS 200/16-167 new
5353 35 ILCS 200/16-180
5454 30 ILCS 105/5.990 new
5555
5656
5757
5858 LRB103 31196 HLH 58086 b
5959
6060
6161
6262
6363
6464
6565
6666
6767
6868 HB4012 LRB103 31196 HLH 58086 b
6969
7070
7171 HB4012- 2 -LRB103 31196 HLH 58086 b HB4012 - 2 - LRB103 31196 HLH 58086 b
7272 HB4012 - 2 - LRB103 31196 HLH 58086 b
7373 1 appeal. The procedure, to the extent that the Board considers
7474 2 practicable, shall eliminate formal rules of pleading,
7575 3 practice and evidence, and except for any reasonable filing
7676 4 fee determined by the Board, may provide that costs shall be in
7777 5 the discretion of the Board. A copy of the appellant's
7878 6 petition shall be mailed or sent by electronic means by the
7979 7 clerk of the Property Tax Appeal Board to the chief county
8080 8 assessment officer and the board of review whose decision is
8181 9 being appealed. The chief county assessment officer, rather
8282 10 than the board of review, shall defend the assessment in any
8383 11 proceeding before the Property Tax Appeal Board. The board of
8484 12 review shall not be required to submit a copy of the property
8585 13 record card for the subject property. In all cases where a
8686 14 change in assessed valuation of $100,000 or more is sought,
8787 15 the appellant board of review shall serve a copy of the
8888 16 petition on all taxing districts as shown on the last
8989 17 available tax bill. The chairman of the Property Tax Appeal
9090 18 Board shall provide for the speedy hearing of all such
9191 19 appeals. Each appeal shall be limited to the grounds listed in
9292 20 the petition filed with the Property Tax Appeal Board. The
9393 21 board of review decision shall be presumed correct unless the
9494 22 Property Tax Appeal Board finds that the board of review
9595 23 decision is clearly erroneous. All appeals shall be considered
9696 24 de novo and the Property Tax Appeal Board shall not be limited
9797 25 to the evidence presented to the board of review of the county.
9898 26 A party participating in the hearing before the Property Tax
9999
100100
101101
102102
103103
104104 HB4012 - 2 - LRB103 31196 HLH 58086 b
105105
106106
107107 HB4012- 3 -LRB103 31196 HLH 58086 b HB4012 - 3 - LRB103 31196 HLH 58086 b
108108 HB4012 - 3 - LRB103 31196 HLH 58086 b
109109 1 Appeal Board is entitled to introduce evidence that is
110110 2 otherwise proper and admissible without regard to whether that
111111 3 evidence has previously been introduced at a hearing before
112112 4 the board of review of the county. Where no complaint has been
113113 5 made to the board of review of the county where the property is
114114 6 located and the appeal is based solely on the effect of an
115115 7 equalizing factor assigned to all property or to a class of
116116 8 property by the board of review, the Property Tax Appeal Board
117117 9 shall not grant a reduction in assessment greater than the
118118 10 amount that was added as the result of the equalizing factor.
119119 11 The provisions added to this Section by this amendatory
120120 12 Act of the 93rd General Assembly shall be construed as
121121 13 declaratory of existing law and not as a new enactment.
122122 14 The changes made to this Section by this amendatory Act of
123123 15 the 103rd General Assembly apply to appeals filed with the
124124 16 Property Tax Appeal Board on or after January 1, 2024.
125125 17 (Source: P.A. 99-626, eff. 7-22-16.)
126126 18 Section 10. The State Finance Act is amended by adding
127127 19 Section 5.990 as follows:
128128 20 (30 ILCS 105/5.990 new)
129129 21 Sec. 5.990. The Property Tax Appeal Board Supplemental
130130 22 Fund.
131131 23 Section 99. Effective date. This Act takes effect upon
132132 24 becoming law.
133133
134134
135135
136136
137137
138138 HB4012 - 3 - LRB103 31196 HLH 58086 b