Illinois 2025-2026 Regular Session

Illinois House Bill HB3775 Compare Versions

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

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1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3775 Introduced , by Rep. Hoan Huynh SYNOPSIS AS INTRODUCED: 35 ILCS 200/16-95 Amends the Property Tax Code. Provides that the board of review in a county with 3,000,000 or more inhabitants shall issue a certificate of error if the board of review determines that an error or mistake, other than an error of judgment as to the valuation of the property, has been made in the assessment of the property. Provides that the certificate may be used in evidence in any court of competent jurisdiction. Provides that copies of the certificate shall be given to the county clerk and the county treasurer. LRB104 09772 SPS 19838 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3775 Introduced , by Rep. Hoan Huynh SYNOPSIS AS INTRODUCED: 35 ILCS 200/16-95 35 ILCS 200/16-95 Amends the Property Tax Code. Provides that the board of review in a county with 3,000,000 or more inhabitants shall issue a certificate of error if the board of review determines that an error or mistake, other than an error of judgment as to the valuation of the property, has been made in the assessment of the property. Provides that the certificate may be used in evidence in any court of competent jurisdiction. Provides that copies of the certificate shall be given to the county clerk and the county treasurer. LRB104 09772 SPS 19838 b LRB104 09772 SPS 19838 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3775 Introduced , by Rep. Hoan Huynh SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/16-95 35 ILCS 200/16-95
4	4	35 ILCS 200/16-95
5	5	Amends the Property Tax Code. Provides that the board of review in a county with 3,000,000 or more inhabitants shall issue a certificate of error if the board of review determines that an error or mistake, other than an error of judgment as to the valuation of the property, has been made in the assessment of the property. Provides that the certificate may be used in evidence in any court of competent jurisdiction. Provides that copies of the certificate shall be given to the county clerk and the county treasurer.
6	6	LRB104 09772 SPS 19838 b LRB104 09772 SPS 19838 b
7	7	LRB104 09772 SPS 19838 b
8	8	A BILL FOR
9	9	HB3775LRB104 09772 SPS 19838 b HB3775 LRB104 09772 SPS 19838 b
10	10	HB3775 LRB104 09772 SPS 19838 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 16-95 as follows:
16	16	6 (35 ILCS 200/16-95)
17	17	7 Sec. 16-95. Powers and duties of board of appeals or
18	18	8 review; complaints. In counties with 3,000,000 or more
19	19	9 inhabitants, until the first Monday in December 1998, the
20	20	10 board of appeals in any year shall, on complaint that any
21	21	11 property is overassessed or underassessed, or is exempt,
22	22	12 review and order the assessment corrected.
23	23	13 Beginning the first Monday in December 1998 and
24	24	14 thereafter, in counties with 3,000,000 or more inhabitants,
25	25	15 the board of review:
26	26	16 (1) shall, on written complaint of any taxpayer or any
27	27	17 taxing district that has an interest in the assessment
28	28	18 that any property is overassessed, underassessed, or
29	29	19 exempt, review the assessment and confirm, revise,
30	30	20 correct, alter, or modify the assessment, as appears to be
31	31	21 just; and
32	32	22 (2) may, upon written motion of any one or more
33	33	23 members of the board that is made on or before the dates
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37	37	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3775 Introduced , by Rep. Hoan Huynh SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 200/16-95 35 ILCS 200/16-95
39	39	35 ILCS 200/16-95
40	40	Amends the Property Tax Code. Provides that the board of review in a county with 3,000,000 or more inhabitants shall issue a certificate of error if the board of review determines that an error or mistake, other than an error of judgment as to the valuation of the property, has been made in the assessment of the property. Provides that the certificate may be used in evidence in any court of competent jurisdiction. Provides that copies of the certificate shall be given to the county clerk and the county treasurer.
41	41	LRB104 09772 SPS 19838 b LRB104 09772 SPS 19838 b
42	42	LRB104 09772 SPS 19838 b
43	43	A BILL FOR
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49	49	35 ILCS 200/16-95
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68	68	1 specified in notices given under Section 16-110 for each
69	69	2 township and upon good cause shown, revise, correct,
70	70	3 alter, or modify any assessment (or part of an assessment)
71	71	4 of real property regardless of whether the taxpayer or
72	72	5 owner of the property has filed a complaint with the
73	73	6 board; and
74	74	7 (3) shall, after the effective date of this amendatory
75	75	8 Act of the 96th General Assembly, pursuant to the
76	76	9 provisions of Sections 9-260, 9-265, 2-270, 16-135, and
77	77	10 16-140, review any omitted assessment proposed by the
78	78	11 county assessor and confirm, revise, correct, alter, or
79	79	12 modify the proposed assessment, as appears to be just.
80	80	13 In counties with 3,000,000 or more inhabitants, if the
81	81	14 board of review determines that an error or mistake has been
82	82	15 made in any assessment, other than an error of judgment as to
83	83	16 the valuation of the property, the board of review shall issue
84	84	17 to the person erroneously assessed a certificate setting forth
85	85	18 the nature of the error and its cause or causes. The
86	86	19 certificate may be used in evidence in any court of competent
87	87	20 jurisdiction. After the board of review has issued a
88	88	21 certificate of error, 2 copies of the certificate shall be
89	89	22 made. One of those copies shall be given to the county clerk,
90	90	23 and one of those copies shall be given to the county treasurer.
91	91	24 The county clerk shall keep records of the changes or
92	92	25 corrections made in the certificate and shall certify those
93	93	26 corrections to the county treasurer so that the county
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