Bill Text: IL HB3105 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that the Property Tax Appeal Board shall not accept or consider any appraisal that does not meet the Uniform Standards of Professional Appraisal Practice as promulgated by The Appraisal Foundation at the time the appeal was filed. Provides that the Property Tax Appeal Board Process ends in counties with 3,000,000 or more inhabitants for all property with the 2023 assessment year. Provides that the Property Tax Appeal Board may retain jurisdiction over any appeal properly filed with respect to a property in a county of 3,000,000 or more inhabitants before the last day of calendar year 2024, provided that any such appeal that is not resolved by the last day of 2024 shall be dismissed without a decision, notwithstanding the other provisions. Such a dismissal may not be appealed, but a tax objection case may be filed pursuant to Article 23 of the Property Tax Code in the circuit court of the county in which the property involved in the dismissed case is situated for a period of one year after the date of the dismissal, notwithstanding any temporal filing limitations in the provisions of Article 23. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2023-03-10 - Rule 19(a) / Re-referred to Rules Committee [HB3105 Detail]

Download: Illinois-2023-HB3105-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3105 Introduced , by Rep. Abdelnasser Rashid SYNOPSIS AS INTRODUCED:
35 ILCS 200/16-120
35 ILCS 200/16-160
35 ILCS 200/16-185
Amends the Property Tax Code. Provides that the Property Tax Appeal Board shall not accept or consider any appraisal that does not meet the Uniform Standards of Professional Appraisal Practice as promulgated by The Appraisal Foundation at the time the appeal was filed. Provides that the Property Tax Appeal Board Process ends in counties with 3,000,000 or more inhabitants for all property with the 2023 assessment year. Provides that the Property Tax Appeal Board may retain jurisdiction over any appeal properly filed with respect to a property in a county of 3,000,000 or more inhabitants before the last day of calendar year 2024, provided that any such appeal that is not resolved by the last day of 2024 shall be dismissed without a decision, notwithstanding the other provisions. Such a dismissal may not be appealed, but a tax objection case may be filed pursuant to Article 23 of the Property Tax Code in the circuit court of the county in which the property involved in the dismissed case is situated for a period of one year after the date of the dismissal, notwithstanding any temporal filing limitations in the provisions of Article 23. 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
Sections 16-120, 16-160, and 16-185 as follows:
(35 ILCS 200/16-120)
Sec. 16-120. Decision on complaints. In counties with
3,000,000 or more inhabitants, at its meeting for the purpose
of revising and correcting the assessments, 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), upon complaint filed by a taxpayer or taxing
district as prescribed in this Code, may revise the entire
assessment of any taxpayer, or any part thereof, and correct
the same as shall appear to the board to be just. The
assessment of the property of any taxpayer shall not be
increased unless that taxpayer or his agent shall first have
been notified in writing and been given an opportunity to be
heard. The Property Tax Appeal Board shall not accept or
consider any appraisal that does not meet the Uniform
Standards of Professional Appraisal Practice (USPAP) as
promulgated by The Appraisal Foundation at the time the appeal
was filed.

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(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
8-14-96.)
(35 ILCS 200/16-160)
Sec. 16-160. Property Tax Appeal Board; process. In
counties with 3,000,000 or more inhabitants, beginning with
assessments made for the 1996 assessment year for residential
property of 6 units or less and beginning with assessments
made for the 1997 assessment year for all other property, and
for all property in any county other than a county with
3,000,000 or more inhabitants, but ending for all property
with the 2023 assessment year, any taxpayer dissatisfied with
the decision of a board of review or board of appeals as such
decision pertains to the assessment of his or her property for
taxation purposes, or any taxing body that has an interest in
the decision of the board of review or board of appeals on an
assessment made by any local assessment officer, may, (i) in
counties with less than 3,000,000 inhabitants within 30 days
after the date of written notice of the decision of the board
of review or (ii) in assessment year 1999 and thereafter in
counties with 3,000,000 or more inhabitants within 30 days
after the date of the board of review notice or within 30 days
after the date that the board of review transmits to the county
assessor pursuant to Section 16-125 its final action on the
township in which the property is located, whichever is later,
appeal the decision to the Property Tax Appeal Board for

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review. In any appeal where the board of review or board of
appeals has given written notice of the hearing to the
taxpayer 30 days before the hearing, failure to appear at the
board of review or board of appeals hearing shall be grounds
for dismissal of the appeal unless a continuance is granted to
the taxpayer. If an appeal is dismissed for failure to appear
at a board of review or board of appeals hearing, the Property
Tax Appeal Board shall have no jurisdiction to hear any
subsequent appeal on that taxpayer's complaint. Such taxpayer
or taxing body, hereinafter called the appellant, shall file a
petition with the clerk of the Property Tax Appeal Board,
setting forth the facts upon which he or she bases the
objection, together with a statement of the contentions of law
which he or she desires to raise, and the relief requested. If
a petition is filed by a taxpayer, the taxpayer is precluded
from filing objections based upon valuation, as may otherwise
be permitted by Sections 21-175 and 23-5. However, any
taxpayer not satisfied with the decision of the board of
review or board of appeals as such decision pertains to the
assessment of his or her property need not appeal the decision
to the Property Tax Appeal Board before seeking relief in the
courts. The changes made by this amendatory Act of the 91st
General Assembly shall be effective beginning with the 1999
assessment year.
An association may, on behalf of all or several of the
owners that constitute the association, file an appeal to the

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Property Tax Appeal Board or intervene in an appeal to the
Property Tax Appeal Board filed by a taxing body. For purposes
of this Section, "association" means: (1) a common interest
community association, as that term is defined in Section 1-5
of the Common Interest Community Association Act; (2) a unit
owners' association, as that term is defined in subsection (o)
of Section 2 of the Condominium Property Act; or (3) a master
association, as that term is defined in subsection (u) of
Section 2 of the Condominium Property Act.
The Board may retain jurisdiction over any appeal properly
filed with respect to a property in a county of 3,000,000 or
more inhabitants before the last day of calendar year 2024,
provided that any such appeal that is not resolved by the last
day of 2025 shall be dismissed without a decision,
notwithstanding the provisions of Section 16-185. Such a
dismissal may not be appealed, but a tax objection case may be
filed pursuant to Article 23 of the Property Tax Code in the
circuit court of the county in which the property involved in
the dismissed case is situated for a period of one year after
the date of the dismissal, notwithstanding any temporal filing
limitations in the provisions of Article 23.
(Source: P.A. 102-1000, eff. 1-1-23.)
(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

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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 Board shall not accept or consider any appraisal that
does not meet the Uniform Standards of Professional Appraisal
Practice (USPAP) as promulgated by The Appraisal Foundation at
the time the appeal was filed.
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.
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

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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
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

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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.