Illinois 2023-2024 Regular Session

Illinois House Bill HB4125

Introduced
8/17/23  
Refer
10/18/23  
Introduced
8/17/23  
Refer
1/31/24  
Refer
10/18/23  
Report Pass
3/7/24  
Refer
1/31/24  
Engrossed
4/15/24  
Report Pass
3/7/24  
Refer
4/16/24  
Engrossed
4/15/24  
Refer
4/24/24  
Refer
4/16/24  
Report Pass
5/1/24  
Refer
4/24/24  
Enrolled
5/15/24  
Report Pass
5/1/24  
Enrolled
5/15/24  
Chaptered
7/19/24  
Chaptered
7/19/24  

Caption

PROP TAX-CERTIFICATE OF ERROR

Impact

The amendments proposed by HB 4125 are poised to significantly impact how counties manage property assessments and the appeals process associated with them. By establishing clearer guidelines for the execution of certificates of error, the bill intends to streamline operations for county assessors, thereby enhancing the integrity of property tax assessments and potentially increasing taxpayer confidence in the accuracy of their property taxes. This legislative change addresses both procedural and substantive issues that have previously caused confusion and disputes among local stakeholders.

Summary

House Bill 4125 amends the Property Tax Code in Illinois to clarify and modify the procedures for handling certificates of error concerning property assessments. Specifically, it addresses situations in counties with populations of 3 million or more, providing a more structured process for county assessors to correct errors detected in property assessments after the official certification has occurred. By detailing the protocols for the issuance and processing of these certificates, the bill aims to reduce ambiguity and improve the efficiency of property tax assessments and corrections.

Sentiment

Overall, the sentiments surrounding HB 4125 appear to be favorable among stakeholders such as tax assessors and local government officials who recognize the need for reform in the process of addressing assessment errors. However, there may be concerns from taxpayers regarding the implications of how errors are managed, particularly in relation to the timeliness of corrections and any potential financial impacts these errors may have on them. The bill's focus on improving procedural clarity is generally seen as a positive step towards enhancing fairness and transparency in property taxation.

Contention

Notable points of contention may arise from the details surrounding the procedures for issuing certificates of error, particularly regarding the timelines for submissions and the specific types of errors that can be corrected. The necessity of maintaining a balance between effective tax administration and fair treatment of taxpayers is likely to generate ongoing debate. Moreover, stakeholders may have differing opinions on the appropriate level of oversight and guidance that should be established for county assessors in executing these certificates.

Companion Bills

No companion bills found.

Previously Filed As

IL HB1109

PROP TAX-CERTIFICATE OF ERROR

IL HB5795

PROP TX-CERT OF ERROR

IL HB2105

PROP TX-TAX DISTRICTS OBJECT

IL HB3480

PROP TX-SALE IN ERROR

IL SB2020

PROP TX-SALE IN ERROR

IL HB3394

PROP TX-SALES IN ERROR

IL HB2162

PROP TX-TAX DEED PAYMENTS

IL HB5516

PROP TX-TAXING DIST NOTICE

IL HB2166

PROP TX-NOTICE OF RIGHTS

IL HB3775

PROP TX-CERT OF ERROR

Similar Bills

NJ S1117

Limits increase of assessed value of property subject to appeal judgment following implementation of reassessment.

NJ S1670

Limits increase of assessed value of property subject to appeal judgment following implementation of reassessment.

NJ S3968

Concerns certain real property assessment appeals.

IL HB1109

PROP TAX-CERTIFICATE OF ERROR

LA HB573

Provides for the administration, review, and adjudication of ad valorem tax assessments (EN SEE FISC NOTE SG EX See Note)

LA HB921

Limits the determination of fair market value of certain real property by an assessor under certain circumstances (EN SEE FISC NOTE LF RV See Note)

RI H6043

Makes certain technical amendments /clarifications to the statutes relating to the assessment of real property and the timing and process to appeals thereof.

RI S0942

Makes certain technical amendments /clarifications to the statutes relating to the assessment of real property and the timing and process to appeals thereof.