Bill Text: IL HB2274 | 2009-2010 | 96th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that, in counties with 3,000,000 or more inhabitants, upon the filing of any tax objection complaint that would, if allowed, reduce the assessed valuation of any property by more than $100,000, the plaintiff must give notice of the tax objection complaint by mailing a copy of it to any municipality, school district, and community college district in which the property is situated, by certified mail, return receipt requested. Provides that the plaintiff must attach a certification to the tax objection complaint that the notice to taxing districts has been made and that the courts have no jurisdiction to hear any tax objection complaint if proper certification of notice is not filed. Provides that, upon receipt of notice of the filing of a tax objection complaint, a taxing district has an unconditional right to intervene in the tax objection proceedings and has the right to participate fully in the proceedings in the same manner as the named party defendant. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2009-03-13 - Rule 19(a) / Re-referred to Rules Committee [HB2274 Detail]

Download: Illinois-2009-HB2274-Introduced.html

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96TH GENERAL ASSEMBLY State of Illinois 2009 and 2010 HB2274 Introduced 2/18/2009, by Rep. Elaine Nekritz SYNOPSIS AS INTRODUCED:
35 ILCS 200/23-10
Amends the Property Tax Code. Provides that, in counties with 3,000,000 or more inhabitants, upon the filing of any tax objection complaint that would, if allowed, reduce the assessed valuation of any property by more than $100,000, the plaintiff must give notice of the tax objection complaint by mailing a copy of it to any municipality, school district, and community college district in which the property is situated, by certified mail, return receipt requested. Provides that the plaintiff must attach a certification to the tax objection complaint that the notice to taxing districts has been made and that the courts have no jurisdiction to hear any tax objection complaint if proper certification of notice is not filed. Provides that, upon receipt of notice of the filing of a tax objection complaint, a taxing district has an unconditional right to intervene in the tax objection proceedings and has the right to participate fully in the proceedings in the same manner as the named party defendant. Effective immediately.
LRB096 09287 RLJ 19441 b
FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
A BILL FOR
HB2274 LRB096 09287 RLJ 19441 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 23-10 as follows:
(35 ILCS 200/23-10)
Sec. 23-10. Tax objections and copies. Beginning with the
2003 tax year, in counties with 3,000,000 or more inhabitants,
the person paying the taxes due as provided in Section 23-5 may
file a tax objection complaint under Section 23-15 within 165
days after the first penalty date of the final installment of
taxes for the year in question. Beginning with the 2003 tax
year, in counties with less than 3,000,000 inhabitants, the
person paying the taxes due as provided in Section 23-5 may
file a tax objection complaint under Section 23-15 within 75
days after the first penalty date of the final installment of
taxes for the year in question. However, in all counties in
cases in which the complaint is permitted to be filed without
payment under Section 23-5, it must be filed prior to the entry
of judgment under Section 21-175. In addition, the time
specified for payment of the tax provided in Section 23-5 shall
not be construed to delay or prevent the entry of judgment
against, or the sale of, tax delinquent property if the taxes

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have not been paid prior to the entry of judgment under Section
21-175. An objection to an assessment for any year shall not be
allowed by the court, however, if an administrative remedy was
available by complaint to the board of appeals or board of
review under Section 16-55 or Section 16-115, unless that
remedy was exhausted prior to the filing of the tax objection
complaint.
When any complaint is filed with the court in a county with
less than 3,000,000 inhabitants, the plaintiff shall file 3
copies of the complaint with the clerk of the circuit court.
Any complaint or amendment thereto shall contain (i) on the
first page a listing of the taxing districts against which the
complaint is directed and (ii) a summary of the reasons for the
tax objections set forth in the complaint with enough copies of
the summary to be distributed to each of the taxing districts
against which the complaint is directed. Within 10 days after
the complaint is filed, the clerk of the circuit court shall
deliver one copy to the State's Attorney and one copy to the
county clerk, taking their receipts therefor. The county clerk
shall, within 30 days from the last day for the filing of
complaints, notify the duly elected or appointed custodian of
funds for each taxing district that may be affected by the
complaint, stating (i) that a complaint has been filed and (ii)
the summary of the reasons for the tax objections set forth in
the complaint. Any amendment to a complaint, except any
amendment permitted to be made in open court during the course

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of a hearing on the complaint, shall also be filed in
triplicate, with one copy delivered to the State's Attorney and
one copy delivered to the county clerk by the clerk of the
circuit court. The State's Attorney shall within 10 days of
receiving his or her copy of the amendment notify the duly
elected or appointed custodian of funds for each taxing
district whose tax monies may be affected by the amendment,
stating (i) that the amendment has been filed and (ii) the
summary of the reasons for the tax objections set forth in the
amended complaint. The State's Attorney shall also notify the
custodian and the county clerk in writing of the date, time and
place of any hearing before the court to be held upon the
complaint or amended complaint not later than 4 days prior to
the hearing. The notices provided in this Section shall be by
letter addressed to the custodian or the county clerk and may
be mailed by regular mail, postage prepaid, postmarked within
the required period, but not less than 4 days before a hearing.
In addition, in counties with 3,000,000 or more inhabitants,
upon the filing of any tax objection complaint that would, if
allowed, reduce the assessed valuation of any property by more
than $100,000, the plaintiff must give notice of the tax
objection complaint by mailing a copy of it to any
municipality, school district, and community college district
in which the property is situated, by certified mail, return
receipt requested. The plaintiff must attach a certification to
the tax objection complaint that the notice to taxing districts

HB2274 - 4 - LRB096 09287 RLJ 19441 b
has been made. The courts have no jurisdiction to hear any tax
objection complaint if proper certification of notice is not
filed. Upon receipt of notice of the filing of a tax objection
complaint, a taxing district has an unconditional right to
intervene in the tax objection proceedings and has the right to
participate fully in the proceedings in the same manner as the
named party defendant.
(Source: P.A. 93-378, eff. 7-24-03.)
Section 99. Effective date. This Act takes effect upon
becoming law.