Bill Text: IL HB2232 | 2023-2024 | 103rd General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Amends the Property Tax Code. Provides that a claim for a refund resulting from a final order of the Property Tax Appeal Board shall not be allowed unless the claim is filed within 20 years from the date the right to a refund arose; provided, however, that the aggregate total of refunded taxes and interest shall not exceed $5,000,000 in any calendar year for claims filed more than 7 years after the right to the refund arose. Provides that if the payment of a claim for a refund would cause the aggregate total of taxes and interest to exceed $5,000,000 in any year, the refund shall be paid in the next succeeding year. Provides that the changes made by the amendatory Act apply to matters concerning refund claims filed on or after the first day of the first month following the effective date of the amendatory Act. Effective immediately.

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Passed) 2024-07-19 - Public Act . . . . . . . . . 103-0655 [HB2232 Detail]

Download: Illinois-2023-HB2232-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2232 Introduced , by Rep. Robert "Bob" Rita SYNOPSIS AS INTRODUCED:
35 ILCS 200/16-185
Amends the Property Tax Code. Provides that, upon petition of a party to any case previously decided by the Property Tax Appeal Board, the Board shall reissue its prior decision. Effective immediately.
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A BILL FOR
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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 16-185 as follows:
(35 ILCS 200/16-185)
Sec. 16-185. Decisions. The Board shall make a decision in
each appeal or case appealed to it, and the decision shall be
based upon equity and the weight of evidence and not upon
constructive fraud, and shall be binding upon appellant and
officials of government. The extension of taxes on any
assessment so appealed shall not be delayed by any proceeding
before the Board, and, in case the assessment is altered by the
Board, any taxes extended upon the unauthorized assessment or
part thereof shall be abated, or, if already paid, shall be
refunded with interest as provided in Section 23-20.
The decision or order of the Property Tax Appeal Board in
any such appeal, shall, within 10 days thereafter, be
certified at no charge to the appellant and to the proper
authorities, including the board of review or board of appeals
whose decision was appealed, the county clerk who extends
taxes upon the assessment in question, and the county
collector who collects property taxes upon such assessment.

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Upon petition of a party to any case previously decided by the
Board, the Board shall reissue its prior decision.
The final administrative decision of the Property Tax
Appeal Board shall be deemed served on a party when a copy of
the decision is: (1) deposited in the United States Mail, in a
sealed package, with postage prepaid, addressed to that party
at the address listed for that party in the pleadings; except
that, if the party is represented by an attorney, the notice
shall go to the attorney at the address listed in the
pleadings; or (2) sent electronically to the party at the
e-mail addresses provided for that party in the pleadings. The
Property Tax Appeal Board shall allow each party to designate
one or more individuals to receive electronic correspondence
on behalf of that party and shall allow each party to change,
add, or remove designees selected by that party during the
course of the proceedings. Decisions and all electronic
correspondence shall be directed to each individual so
designated.
If the Property Tax Appeal Board renders a decision
lowering the assessment of a particular parcel after the
deadline for filing complaints with the board of review or
board of appeals or after adjournment of the session of the
board of review or board of appeals at which assessments for
the subsequent year or years of the same general assessment
period, as provided in Sections 9-215 through 9-225, are being
considered, the taxpayer may, within 30 days after the date of

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written notice of the Property Tax Appeal Board's decision,
appeal the assessment for such subsequent year or years
directly to the Property Tax Appeal Board.
If the Property Tax Appeal Board renders a decision
lowering the assessment of a particular parcel on which a
residence occupied by the owner is situated, such reduced
assessment, subject to equalization, shall remain in effect
for the remainder of the general assessment period as provided
in Sections 9-215 through 9-225, unless that parcel is
subsequently sold in an arm's length transaction establishing
a fair cash value for the parcel that is different from the
fair cash value on which the Board's assessment is based, or
unless the decision of the Property Tax Appeal Board is
reversed or modified upon review.
(Source: P.A. 99-626, eff. 7-22-16; 100-216, eff. 8-18-17.)
Section 99. Effective date. This Act takes effect upon
becoming law.