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
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
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
LRB104 09772 SPS 19838 b
A BILL FOR
HB3775LRB104 09772 SPS 19838 b HB3775 LRB104 09772 SPS 19838 b
HB3775 LRB104 09772 SPS 19838 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5 Section 16-95 as follows:
6 (35 ILCS 200/16-95)
7 Sec. 16-95. Powers and duties of board of appeals or
8 review; complaints. In counties with 3,000,000 or more
9 inhabitants, until the first Monday in December 1998, the
10 board of appeals in any year shall, on complaint that any
11 property is overassessed or underassessed, or is exempt,
12 review and order the assessment corrected.
13 Beginning the first Monday in December 1998 and
14 thereafter, in counties with 3,000,000 or more inhabitants,
15 the board of review:
16 (1) shall, on written complaint of any taxpayer or any
17 taxing district that has an interest in the assessment
18 that any property is overassessed, underassessed, or
19 exempt, review the assessment and confirm, revise,
20 correct, alter, or modify the assessment, as appears to be
21 just; and
22 (2) may, upon written motion of any one or more
23 members of the board that is made on or before the dates
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
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
LRB104 09772 SPS 19838 b
A BILL FOR
35 ILCS 200/16-95
LRB104 09772 SPS 19838 b
HB3775 LRB104 09772 SPS 19838 b
HB3775- 2 -LRB104 09772 SPS 19838 b HB3775 - 2 - LRB104 09772 SPS 19838 b
HB3775 - 2 - LRB104 09772 SPS 19838 b
1 specified in notices given under Section 16-110 for each
2 township and upon good cause shown, revise, correct,
3 alter, or modify any assessment (or part of an assessment)
4 of real property regardless of whether the taxpayer or
5 owner of the property has filed a complaint with the
6 board; and
7 (3) shall, after the effective date of this amendatory
8 Act of the 96th General Assembly, pursuant to the
9 provisions of Sections 9-260, 9-265, 2-270, 16-135, and
10 16-140, review any omitted assessment proposed by the
11 county assessor and confirm, revise, correct, alter, or
12 modify the proposed assessment, as appears to be just.
13 In counties with 3,000,000 or more inhabitants, if the
14 board of review determines that an error or mistake has been
15 made in any assessment, other than an error of judgment as to
16 the valuation of the property, the board of review shall issue
17 to the person erroneously assessed a certificate setting forth
18 the nature of the error and its cause or causes. The
19 certificate may be used in evidence in any court of competent
20 jurisdiction. After the board of review has issued a
21 certificate of error, 2 copies of the certificate shall be
22 made. One of those copies shall be given to the county clerk,
23 and one of those copies shall be given to the county treasurer.
24 The county clerk shall keep records of the changes or
25 corrections made in the certificate and shall certify those
26 corrections to the county treasurer so that the county
HB3775 - 2 - LRB104 09772 SPS 19838 b
HB3775- 3 -LRB104 09772 SPS 19838 b HB3775 - 3 - LRB104 09772 SPS 19838 b
HB3775 - 3 - LRB104 09772 SPS 19838 b
HB3775 - 3 - LRB104 09772 SPS 19838 b