Bill Text: IL HB5795 | 2023-2024 | 103rd General Assembly | Introduced

---

Bill Title: Amends the Property Tax Code. Provides that the board of review in a county with 3,000,000 or more inhabitants shall issue a certificate of error if the board of review determines that an error or mistake, other than an error of judgment as to the valuation of the property, has been made in the assessment of the property. Provides that the certificate may be used in evidence in any court of competent jurisdiction. Provides that copies of the certificate shall be given to the county clerk and the county treasurer.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-04-02 - Referred to Rules Committee [HB5795 Detail]

Download: Illinois-2023-HB5795-Introduced.html

---

103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB5795 Introduced , by Rep. Hoan Huynh SYNOPSIS AS INTRODUCED:
35 ILCS 200/16-95
Amends the Property Tax Code. Provides that the board of review in a county with 3,000,000 or more inhabitants shall issue a certificate of error if the board of review determines that an error or mistake, other than an error of judgment as to the valuation of the property, has been made in the assessment of the property. Provides that the certificate may be used in evidence in any court of competent jurisdiction. Provides that copies of the certificate shall be given to the county clerk and the county treasurer.
LRB103 39991 HLH 71256 b
A BILL FOR
HB5795 LRB103 39991 HLH 71256 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 16-95 as follows:
(35 ILCS 200/16-95)
Sec. 16-95. Powers and duties of board of appeals or
review; complaints. In counties with 3,000,000 or more
inhabitants, until the first Monday in December 1998, the
board of appeals in any year shall, on complaint that any
property is overassessed or underassessed, or is exempt,
review and order the assessment corrected.
Beginning the first Monday in December 1998 and
thereafter, in counties with 3,000,000 or more inhabitants,
the board of review:
(1) shall, on written complaint of any taxpayer or any
taxing district that has an interest in the assessment
that any property is overassessed, underassessed, or
exempt, review the assessment and confirm, revise,
correct, alter, or modify the assessment, as appears to be
just; and
(2) may, upon written motion of any one or more
members of the board that is made on or before the dates

HB5795 - 2 - LRB103 39991 HLH 71256 b
specified in notices given under Section 16-110 for each
township and upon good cause shown, revise, correct,
alter, or modify any assessment (or part of an assessment)
of real property regardless of whether the taxpayer or
owner of the property has filed a complaint with the
board; and
(3) shall, after the effective date of this amendatory
Act of the 96th General Assembly, pursuant to the
provisions of Sections 9-260, 9-265, 2-270, 16-135, and
16-140, review any omitted assessment proposed by the
county assessor and confirm, revise, correct, alter, or
modify the proposed assessment, as appears to be just.
In counties with 3,000,000 or more inhabitants, if the
board of review determines that an error or mistake has been
made in any assessment, other than an error of judgment as to
the valuation of the property, the board of review shall issue
to the person erroneously assessed a certificate setting forth
the nature of the error and its cause or causes. The
certificate may be used in evidence in any court of competent
jurisdiction. After the board of review has issued a
certificate of error, 2 copies of the certificate shall be
made. One of those copies shall be given to the county clerk,
and one of those copies shall be given to the county treasurer.
The county clerk shall keep records of the changes or
corrections made in the certificate and shall certify those
corrections to the county treasurer so that the county

HB5795 - 3 - LRB103 39991 HLH 71256 b