Bill Text: IL HB0195 | 2009-2010 | 96th General Assembly | Introduced
Bill Title: Amends the Property Tax Code. Requires that, in counties with 3,000,000 or more inhabitants, on or before October 1, 2009, the county assessor shall reassess all residential property in the county for which 2009 is not the general assessment year. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.
Spectrum: Slight Partisan Bill (Democrat 3-1)
Status: (Introduced - Dead) 2009-03-13 - Rule 19(a) / Re-referred to Rules Committee [HB0195 Detail]
Download: Illinois-2009-HB0195-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||||
5 | Section 9-85 as follows:
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6 | (35 ILCS 200/9-85)
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7 | Sec. 9-85. Revision of assessments by county assessor and | ||||||||||||||||||||||||||
8 | board of
review;
Counties of 3,000,000
or more. | ||||||||||||||||||||||||||
9 | (a) In counties with 3,000,000 or more inhabitants, the | ||||||||||||||||||||||||||
10 | county assessor
shall have authority annually to revise the | ||||||||||||||||||||||||||
11 | assessment books and correct them
as appears to be just; and on | ||||||||||||||||||||||||||
12 | complaint in writing in proper form by any
taxpayer, and after | ||||||||||||||||||||||||||
13 | affording the taxpayer an opportunity to be heard thereon,
he | ||||||||||||||||||||||||||
14 | or she shall do so at any time, until the assessment is | ||||||||||||||||||||||||||
15 | verified. An entry
upon the assessment books does not | ||||||||||||||||||||||||||
16 | constitute an assessment until the
assessment is verified. When | ||||||||||||||||||||||||||
17 | a notice is to be mailed under Section 12-55 and
the address | ||||||||||||||||||||||||||
18 | that appears on the assessor's records is the address of a | ||||||||||||||||||||||||||
19 | mortgage
lender or the trustee, where title to the property is | ||||||||||||||||||||||||||
20 | held in a land trust, or
in any event whenever the notice is | ||||||||||||||||||||||||||
21 | mailed by the assessor to a taxpayer at or
in care of the | ||||||||||||||||||||||||||
22 | address of a mortgage lender or a trustee where the title to | ||||||||||||||||||||||||||
23 | the
property is held in a land trust, the mortgage lender or |
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1 | the trustee within 15
days of the mortgage lender's or the | ||||||
2 | trustee's receipt of such notice shall
mail a copy of the | ||||||
3 | notice to each mortgagor of the property referred to in the
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4 | notice at the last known address of each mortgagor as shown on | ||||||
5 | the records of
the mortgage lender, or to each beneficiary as | ||||||
6 | shown on the records of the
trustee.
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7 | (b) On or before October 1, 2009, the county assessor shall | ||||||
8 | reassess all residential property in the county for which 2009 | ||||||
9 | is not the general assessment year. For the purposes of this | ||||||
10 | subsection, "residential property" means a single-family home, | ||||||
11 | a condominium, a cooperative, an apartment, or a mixed-use | ||||||
12 | building of 6 or fewer units. | ||||||
13 | (c) All changes and alterations pursuant to Section 16-95 | ||||||
14 | or Section 16-120 in
the assessment
of
property shall be | ||||||
15 | subject
to
revision and entry into the assessment books by the | ||||||
16 | board of appeals (until
the first Monday in December 1998 and | ||||||
17 | the board of review beginning the
first Monday in December 1998 | ||||||
18 | and thereafter) in the same manner
as the original assessments.
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19 | (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | ||||||
20 | 8-14-96.)
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21 | Section 90. The State Mandates Act is amended by adding | ||||||
22 | Section 8.33 as follows:
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23 | (30 ILCS 805/8.33 new) | ||||||
24 | Sec. 8.33. Exempt mandate. Notwithstanding Sections 6 and 8 |
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1 | of this Act, no reimbursement by the State is required for the | ||||||
2 | implementation of any mandate created by this amendatory Act of | ||||||
3 | the 96th General Assembly.
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4 | Section 99. Effective date. This Act takes effect upon | ||||||
5 | becoming law.
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