Bill Text: IL HB2398 | 2013-2014 | 98th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that the county assessor shall mail a notice of assessment to each taxpayer in each taxable year. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2014-12-03 - Session Sine Die [HB2398 Detail]

Download: Illinois-2013-HB2398-Introduced.html

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98TH GENERAL ASSEMBLY State of Illinois 2013 and 2014 HB2398 Introduced , by Rep. Joe Sosnowski SYNOPSIS AS INTRODUCED:
35 ILCS 200/12-5
35 ILCS 200/12-30
35 ILCS 200/12-55
Amends the Property Tax Code. Provides that the county assessor shall mail a notice of assessment to each taxpayer in each taxable year. Effective immediately.
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FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
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
Sections 12-5, 12-30, and 12-55 as follows:
(35 ILCS 200/12-5)
Sec. 12-5. Taxpayer entitled to statement of valuation. In
addition to any other notice required under this Code, the The
chief county assessment officer, when requested, shall deliver
to any person a copy of the description or statement of
property assessed in his or her name or in which he or she is
interested, and the valuation placed thereon by the assessor,
chief county assessment officer, board of review, or board of
appeals.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/12-30)
Sec. 12-30. Mailed notice of changed assessments; counties
of less than 3,000,000.
(a) In every county with less than 3,000,000 inhabitants,
in addition to the publication of the list of assessments in
each year of a general assessment and of the list of property
for which assessments have been added or changed, as provided

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above, a notice shall be mailed by the chief county assessment
officer to each taxpayer in each taxable year whose assessment
has been changed since the last preceding assessment, using the
address as it appears on the assessor's records, except in the
case of changes caused by a change in the county equalization
factor by the Department or in the case of changes resulting
from equalization by the chief county assessment officer under
Section 9-210, during any year such change is made. The notice
may, but need not be, sent by a township assessor.
(b) The notice sent under this Section shall include the
following:
(1) The previous year's assessed value after board of
review equalization.
(2) Current assessed value and the date of that
valuation.
(3) The percentage change, if any, from the previous
assessed value to the current assessed value.
(4) The full fair market value (as indicated by
dividing the current assessed value by the median level of
assessment in the assessment district as determined by the
most recent 3 year assessment to sales ratio study adjusted
to take into account any changes in assessment levels since
the data for the studies were collected).
(5) A statement advising the taxpayer that assessments
of property, other than farm land and coal, are required by
law to be assessed at 33 1/3% of fair market value.

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(6) The name, address, phone number, office hours, and,
if one exists, the website address of the assessor.
(7) Where practicable, the notice shall include the
reason for any increase in the property's valuation.
(8) The name and price per copy by mail of the
newspaper in which the list of assessments will be
published and the scheduled publication date.
(9) A statement advising the taxpayer of the steps to
follow if the taxpayer believes the full fair market value
of the property is incorrect or believes the assessment is
not uniform with other comparable properties in the same
neighborhood. The statement shall also (i) advise all
taxpayers to contact the township assessor's office, in
those counties under township organization, first to
review the assessment, (ii) advise all taxpayers to file an
appeal with the board of review if not satisfied with the
assessor review, and (iii) give the phone number to call
for a copy of the board of review rules.
(10) A statement advising the taxpayer that there is a
deadline date for filing an appeal with the board of review
and indicating that deadline date (30 days following the
scheduled publication date).
(11) A brief explanation of the relationship between
the assessment and the tax bill (including an explanation
of the equalization factors) and an explanation that the
assessment stated for the preceding year is the assessment

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after equalization by the board of review in the preceding
year.
(12) In bold type, a notice of possible eligibility for
the various homestead exemptions as provided in Section
15-165 through Section 15-175 and Section 15-180.
(c) In addition to the requirements of subsection (b) of
this Section, in every county with less than 3,000,000
inhabitants, where the chief county assessment officer
maintains and controls an electronic database containing the
physical characteristics of the property, the notice shall
include the following:
(1) The physical characteristics of the taxpayer's
property that are available from that database; or
(2) A statement advising the taxpayer that detailed
property characteristics are available on the county
website and the URL address of that website.
(d) In addition to the requirements of subsection (b) of
this Section, in every county with less than 3,000,000
inhabitants, where the chief county assessment officer does not
maintain and control an electronic database containing the
physical characteristics of the property, and where one or more
townships in the county maintain and control an electronic
database containing the physical characteristics of the
property and some or all of the database is available on a
website that is maintained and controlled by the township, the
notice shall include a statement advising the taxpayer that

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detailed property characteristics are available on the
township website and the URL address of that website.
(e) Except as provided in this Section, the form and manner
of providing the information and explanations required to be in
the notice shall be prescribed by the Department.
(Source: P.A. 96-122, eff. 1-1-10.)
(35 ILCS 200/12-55)
Sec. 12-55. Notice requirement if assessment is increased;
counties of 3,000,000 or more.
(a) In counties with 3,000,000 or more inhabitants, the
county assessor shall send a notice of assessment to the owner
of record of each parcel of property in each taxable year. If
the notice indicates that the assessment has been revised a
revision by the county assessor, except where such revision is
made on complaint of the owner, the taxpayer shall be allowed
shall not increase an assessment without notice to the person
to whom the most recent tax bill was mailed and an opportunity
to be heard before the assessment is verified. When a notice is
mailed by the county assessor to the address of a mortgagee,
the mortgagee, within 7 business days after the mortgagee
receives the notice, shall forward a copy of the notice to each
mortgagor of the property referred to in the notice at the last
known address of each mortgagor as shown on the records of the
mortgagee. There shall be no liability for the failure of the
mortgagee to forward the notice to each mortgagor. The assessor

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may provide for the filing of complaints and make revisions at
times other than those dates published under Section 14-35.
When the county assessor has completed the revision and
correction and entered the changes and revision in the
assessment books, an affidavit shall be attached to the
assessment books in the form required by law, signed by the
county assessor.
(b) In counties with 3,000,000 or more inhabitants, for
parcels, other than parcels in the class that includes the
majority of the single-family residential parcels under a
county ordinance adopted in accordance with Section 4 of
Article IX of the Illinois Constitution, located in the
assessment district for which the current assessment year is a
general assessment year, within 30 days after sending the
required notices under this Section, the county assessor shall
file with 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) a list of the parcels
for which the notices under this Section were sent, showing the
following information for each such parcel: the parcel index
number, the township in which the parcel is located, the class
for the current year, the previous year's final total assessed
value, the total assessed value proposed by the county
assessor, and the name of the person to whom the notice
required under this Section was sent. The list shall be
available for public inspection at the office of the board

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during the regular office hours of the board. The list shall be
retained by the board for at least 10 years after the date it
is initially filed by the county assessor.
(c) The provisions of subsection (b) of this Section shall
be applicable beginning with the assessment for the 1997 tax
year.
(Source: P.A. 90-4, eff. 3-7-97; 91-751, eff. 6-2-00.)
Section 99. Effective date. This Act takes effect upon
becoming law.