Bill Text: IL HB5634 | 2011-2012 | 97th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that the board of review in every county (instead of every county with less than 3,000,000 inhabitants) must make available to the public a detailed description of the rules and procedures for hearings before the board. Limits the concurrent exercise of home rule powers. Provides that decisions of the Property Tax Appeal Board shall be made within 365 days after the date the appeal was received by the Board. Provides that the Property Tax Appeal Board shall maintain an electronic database containing (i) all evidence submitted to the Board by an interested party and (ii) a description of the physical characteristics of the taxpayer's property. Effective January 1, 2013.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2013-01-08 - Session Sine Die [HB5634 Detail]

Download: Illinois-2011-HB5634-Introduced.html

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97TH GENERAL ASSEMBLY State of Illinois 2011 and 2012 HB5634 Introduced 2/15/2012, by Rep. Kay Hatcher SYNOPSIS AS INTRODUCED:
35 ILCS 200/6-60
35 ILCS 200/16-172 new
35 ILCS 200/16-185
Amends the Property Tax Code. Provides that the board of review in every county (instead of every county with less than 3,000,000 inhabitants) must make available to the public a detailed description of the rules and procedures for hearings before the board. Limits the concurrent exercise of home rule powers. Provides that decisions of the Property Tax Appeal Board shall be made within 365 days after the date the appeal was received by the Board. Provides that the Property Tax Appeal Board shall maintain an electronic database containing (i) all evidence submitted to the Board by an interested party and (ii) a description of the physical characteristics of the taxpayer's property. Effective January 1, 2013.
LRB097 20483 HLH 66027 b
FISCAL NOTE ACT MAY APPLY HOME RULE 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 6-60 and 16-185 and by adding Section 16-172 as
follows:
(35 ILCS 200/6-60)
Sec. 6-60. Rules and procedures. The board of review in
every county with less than 3,000,000 inhabitants must make
available to the public a detailed description of the rules and
procedures for hearings before the board. This description must
include an explanation of any applicable burdens of proof,
rules of evidence, timelines, and any other procedures that
will allow the taxpayer to effectively present his or her case
before the board. If a county Internet website exists, the
rules and procedures must also be published on that website.
This Section is a limitation under subsection (i) of Section 6
of Article VII of the Illinois Constitution on the concurrent
exercise by home rule units of powers and functions exercised
by the State.
(Source: P.A. 96-122, eff. 1-1-10.)
(35 ILCS 200/16-172 new)

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Sec. 16-172. Rules and procedures. The Board must make
available to the public a detailed description of the rules and
procedures for hearings before the Board. This description must
include an explanation of any applicable burdens of proof,
rules of evidence, timelines, and any other procedures that
will allow the taxpayer to effectively present his or her case
before the Board. Those rules and procedures must also be
published on the Board's website.
(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 decision shall be made within 365
days after the date the appeal was received by the Board. 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

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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.
In addition, the Board shall maintain an electronic
database containing (i) all evidence submitted to the Board by
an interested party and (ii) a description of the physical
characteristics of the taxpayer's property. The database shall
be available on the Board's website.
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 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 the
subsequent year 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

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the decision of the Property Tax Appeal Board is reversed or
modified upon review.
(Source: P.A. 88-455; 88-660, eff. 9-16-94; 89-671, eff.
8-14-96.)
Section 99. Effective date. This Act takes effect January
1, 2013.