Bill Text: IL HB0668 | 2009-2010 | 96th General Assembly | Introduced

---

Bill Title: Amends the Property Tax Code. Provides that, in counties with 3,000,000 or more inhabitants, property owners must notify affected fire protection districts upon the filing of any application for a non-homestead exemption that would reduce the assessed valuation of any property by more than $100,000 and provides that the districts must be given the opportunity to be heard on the matter. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2009-03-13 - Rule 19(a) / Re-referred to Rules Committee [HB0668 Detail]

Download: Illinois-2009-HB0668-Introduced.html

---

96TH GENERAL ASSEMBLY State of Illinois 2009 and 2010 HB0668 Introduced 02/06/09___________, by SYNOPSIS AS INTRODUCED:
35 ILCS 200/16-130
Amends the Property Tax Code. Provides that, in counties with 3,000,000 or more inhabitants, property owners must notify affected fire protection districts upon the filing of any application for a non-homestead exemption that would reduce the assessed valuation of any property by more than $100,000 and provides that the districts must be given the opportunity to be heard on the matter. Effective immediately.
LRB096 04288 RLJ 14334 b
FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
A BILL FOR
HB0668 LRB096 04288 RLJ 14334 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Section 16-130 as follows:
(35 ILCS 200/16-130)
Sec. 16-130. Exemption procedures; board of appeals; board
of review. Whenever the board of appeals (until the first
Monday in December 1998 and the board of review beginning the
first Monday in December 1998 and thereafter) in any county
with 3,000,000 or more inhabitants determines that any property
is or is not exempt from taxation, the decision of the board
shall not be final, except as to homestead exemptions. Upon
filing of any application for an exemption which would, if
approved, reduce the assessed valuation of any property by more
than $100,000, other than a homestead exemption, the owner
shall give timely notice of the application by mailing a copy
of it to any municipality, school district, and community
college district, and fire protection district in which such
property is situated. Failure of a municipality, school
district, or community college district, or fire protection
district to receive the notice shall not invalidate any
exemption. The board shall give the municipalities, school

HB0668 - 2 - LRB096 04288 RLJ 14334 b
districts, and community college districts, fire protection
districts, and the taxpayer an opportunity to be heard. In all
exemption cases other than homestead exemptions, the secretary
of the board shall comply with the provisions of Section 5-15.
The Department shall then determine whether the property is or
is not legally liable to taxation. It shall notify the board of
its decision and the board shall correct the assessment
accordingly, if necessary. The decision of the Department is
subject to review under Sections 8-35 and 8-40. The extension
of taxes on any assessment shall not be delayed by any
proceedings under this paragraph, and, in case the property is
determined to be exempt, any taxes extended upon the
unauthorized assessment shall be abated or, if already paid,
shall be refunded.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
8-14-96.)
Section 99. Effective date. This Act takes effect upon
becoming law.