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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois, | |||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | |||||||||||||||||||
5 | Section 12-55 as follows:
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6 | (35 ILCS 200/12-55) | |||||||||||||||||||
7 | (Text of Section before amendment by P.A. 103-583 ) | |||||||||||||||||||
8 | Sec. 12-55. Notice requirement if assessment is increased; | |||||||||||||||||||
9 | counties of 3,000,000 or more. | |||||||||||||||||||
10 | (a) In counties with 3,000,000 or more inhabitants, a | |||||||||||||||||||
11 | revision by the county assessor, except where such revision is | |||||||||||||||||||
12 | made on complaint of the owner, shall not increase an | |||||||||||||||||||
13 | assessment without notice to the person to whom the most | |||||||||||||||||||
14 | recent tax bill was mailed and an opportunity to be heard | |||||||||||||||||||
15 | before the assessment is verified. When a notice is mailed by | |||||||||||||||||||
16 | the county assessor to the address of a mortgagee, the | |||||||||||||||||||
17 | mortgagee, within 7 business days after the mortgagee receives | |||||||||||||||||||
18 | the notice, shall forward a copy of the notice to each | |||||||||||||||||||
19 | mortgagor of the property referred to in the notice at the last | |||||||||||||||||||
20 | known address of each mortgagor as shown on the records of the | |||||||||||||||||||
21 | mortgagee. There shall be no liability for the failure of the | |||||||||||||||||||
22 | mortgagee to forward the notice to each mortgagor. The | |||||||||||||||||||
23 | assessor may provide for the filing of complaints and make |
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1 | revisions at times other than those dates published under | ||||||
2 | Section 14-35. When the county assessor has completed the | ||||||
3 | revision and correction and entered the changes and revision | ||||||
4 | in the assessment books, an affidavit shall be attached to the | ||||||
5 | assessment books in the form required by law, signed by the | ||||||
6 | county assessor. | ||||||
7 | (b) In counties with 3,000,000 or more inhabitants, for | ||||||
8 | parcels, other than parcels in the class that includes the | ||||||
9 | majority of the single-family residential parcels under a | ||||||
10 | county ordinance adopted in accordance with Section 4 of | ||||||
11 | Article IX of the Illinois Constitution, located in the | ||||||
12 | assessment district for which the current assessment year is a | ||||||
13 | general assessment year, within 30 days after sending the | ||||||
14 | required notices under this Section, the county assessor shall | ||||||
15 | file with the board of appeals (until the first Monday in | ||||||
16 | December 1998, and the board of review beginning the first | ||||||
17 | Monday in December 1998 and thereafter) a list of the parcels | ||||||
18 | for which the notices under this Section were sent, showing | ||||||
19 | the following information for each such parcel: the parcel | ||||||
20 | index number, the township in which the parcel is located, the | ||||||
21 | class for the current year, the previous year's final total | ||||||
22 | assessed value, the total assessed value proposed by the | ||||||
23 | county assessor, and the name of the person to whom the notice | ||||||
24 | required under this Section was sent. The list shall be | ||||||
25 | available for public inspection at the office of the board | ||||||
26 | during the regular office hours of the board. The list shall be |
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1 | retained by the board for at least 10 years after the date it | ||||||
2 | is initially filed by the county assessor. | ||||||
3 | (c) The provisions of subsection (b) of this Section shall | ||||||
4 | be applicable beginning with the assessment for the 1997 tax | ||||||
5 | year. | ||||||
6 | (Source: P.A. 90-4, eff. 3-7-97; 91-751, eff. 6-2-00.)
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7 | (Text of Section after amendment by P.A. 103-583 ) | ||||||
8 | Sec. 12-55. Notice requirement if assessment is increased; | ||||||
9 | counties of 3,000,000 or more. | ||||||
10 | (a) In counties with 3,000,000 or more inhabitants, a | ||||||
11 | revision by the county assessor, except where such revision is | ||||||
12 | made on complaint of the owner, shall not increase an | ||||||
13 | assessment without notice to the person to whom the most | ||||||
14 | recent tax bill was mailed and an opportunity to be heard | ||||||
15 | before the assessment is verified. The county assessor shall | ||||||
16 | continue to accept appeals from the taxpayer for a period of | ||||||
17 | not less than 30 business days from the later of the date the | ||||||
18 | assessment notice is mailed as provided in this subsection or | ||||||
19 | is published on the assessor's website. When a notice is | ||||||
20 | mailed by the county assessor to the address of a mortgagee, | ||||||
21 | the mortgagee, within 7 business days after the mortgagee | ||||||
22 | receives the notice, shall forward a copy of the notice to each | ||||||
23 | mortgagor of the property referred to in the notice at the last | ||||||
24 | known address of each mortgagor as shown on the records of the | ||||||
25 | mortgagee. There shall be no liability for the failure of the |
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1 | mortgagee to forward the notice to each mortgagor. The | ||||||
2 | assessor may provide for the filing of complaints and make | ||||||
3 | revisions at times other than those dates published under | ||||||
4 | Section 14-35. When the county assessor has completed the | ||||||
5 | revision and correction and entered the changes and revision | ||||||
6 | in the assessment books, an affidavit shall be attached to the | ||||||
7 | assessment books in the form required by law, signed by the | ||||||
8 | county assessor. | ||||||
9 | (b) In counties with 3,000,000 or more inhabitants, for | ||||||
10 | parcels, other than parcels in the class that includes the | ||||||
11 | majority of the single-family residential parcels under a | ||||||
12 | county ordinance adopted in accordance with Section 4 of | ||||||
13 | Article IX of the Illinois Constitution, located in the | ||||||
14 | assessment district for which the current assessment year is a | ||||||
15 | general assessment year, within 30 days after sending the | ||||||
16 | required notices under this Section, the county assessor shall | ||||||
17 | file with the board of appeals (until the first Monday in | ||||||
18 | December 1998, and the board of review beginning the first | ||||||
19 | Monday in December 1998 and thereafter) a list of the parcels | ||||||
20 | for which the notices under this Section were sent, showing | ||||||
21 | the following information for each such parcel: the parcel | ||||||
22 | index number, the township in which the parcel is located, the | ||||||
23 | class for the current year, the previous year's final total | ||||||
24 | assessed value, the total assessed value proposed by the | ||||||
25 | county assessor, and the name of the person to whom the notice | ||||||
26 | required under this Section was sent. The list shall be |
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1 | available for public inspection at the office of the board | ||||||
2 | during the regular office hours of the board. The list shall be | ||||||
3 | retained by the board for at least 10 years after the date it | ||||||
4 | is initially filed by the county assessor. | ||||||
5 | (c) The provisions of subsection (b) of this Section shall | ||||||
6 | be applicable beginning with the assessment for the 1997 tax | ||||||
7 | year. | ||||||
8 | (Source: P.A. 103-583, eff. 6-1-24.)
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9 | Section 95. No acceleration or delay. Where this Act makes | ||||||
10 | changes in a statute that is represented in this Act by text | ||||||
11 | that is not yet or no longer in effect (for example, a Section | ||||||
12 | represented by multiple versions), the use of that text does | ||||||
13 | not accelerate or delay the taking effect of (i) the changes | ||||||
14 | made by this Act or (ii) provisions derived from any other | ||||||
15 | Public Act.
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