Bill Text: IL SB1160 | 2019-2020 | 101st General Assembly | Introduced

---

Bill Title: Amends the Property Tax Code. Provides that, with respect to non-residential property, neither the board of review nor the Property Tax Appeal Board may consider comparable real property sales made subject to a private restriction or covenant in connection with the sale or rental of the property if that private restriction or covenant substantially impairs the use of the comparable property as compared to the property subject to assessment, or if that private restriction or covenant materially increases the likelihood of vacancy or inactivity on the property. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2021-01-13 - Session Sine Die [SB1160 Detail]

Download: Illinois-2019-SB1160-Introduced.html

---

101ST GENERAL ASSEMBLY State of Illinois 2019 and 2020 SB1160 Introduced 2/5/2019, by Sen. Steve Stadelman SYNOPSIS AS INTRODUCED:
35 ILCS 200/16-55
35 ILCS 200/16-182 new
Amends the Property Tax Code. Provides that, with respect to non-residential property, neither the board of review nor the Property Tax Appeal Board may consider comparable real property sales made subject to a private restriction or covenant in connection with the sale or rental of the property if that private restriction or covenant substantially impairs the use of the comparable property as compared to the property subject to assessment, or if that private restriction or covenant materially increases the likelihood of vacancy or inactivity on the property. Effective immediately.
LRB101 08166 HLH 53232 b
FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
A BILL FOR
SB1160 LRB101 08166 HLH 53232 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 16-55 and by adding Section 16-182 as follows:
(35 ILCS 200/16-55)
Sec. 16-55. Complaints.
(a) On written complaint that any property is overassessed
or underassessed, the board shall review the assessment, and
correct it, as appears to be just, but in no case shall the
property be assessed at a higher percentage of fair cash value
than other property in the assessment district prior to
equalization by the board or the Department.
(b) The board shall include compulsory sales in reviewing
and correcting assessments, including, but not limited to,
those compulsory sales submitted by the complainant, if the
board determines that those sales reflect the same property
characteristics and condition as those originally used to make
the assessment. The board shall also consider whether the
compulsory sale would otherwise be considered an arm's length
transaction.
(b-5) With respect to non-residential property, the board
may not include comparable real property sales made subject to

SB1160 - 2 - LRB101 08166 HLH 53232 b
a private restriction or covenant in connection with the sale
or rental of the property if that private restriction or
covenant substantially impairs the use of the comparable
property as compared to the property subject to assessment, or
if that private restriction or covenant materially increases
the likelihood of vacancy or inactivity on the property.
(c) If a complaint is filed by an attorney on behalf of a
complainant, all notices and correspondence from the board
relating to the appeal shall be directed to the attorney. The
board may require proof of the attorney's authority to
represent the taxpayer. If the attorney fails to provide proof
of authority within the compliance period granted by the board
pursuant to subsection (d), the board may dismiss the
complaint. The Board shall send, electronically or by mail,
notice of the dismissal to the attorney and complainant.
(d) A complaint to affect the assessment for the current
year shall be filed on or before 30 calendar days after the
date of publication of the assessment list under Section 12-10.
Upon receipt of a written complaint that is timely filed under
this Section, the board of review shall docket the complaint.
If the complaint does not comply with the board of review rules
adopted under Section 9-5 entitling the complainant to a
hearing, the board shall send, electronically or by mail,
notification acknowledging receipt of the complaint. The
notification must identify which rules have not been complied
with and provide the complainant with not less than 10 business

SB1160 - 3 - LRB101 08166 HLH 53232 b
days to bring the complaint into compliance with those rules.
If the complainant complies with the board of review rules
either upon the initial filing of a complaint or within the
time as extended by the board of review for compliance, then
the board of review shall send, electronically or by mail, a
notice of hearing and the board shall hear the complaint and
shall issue and send, electronically or by mail, a decision
upon resolution. Except as otherwise provided in subsection
(c), if the complainant has not complied with the rules within
the time as extended by the board of review, the board shall
nonetheless issue and send a decision. The board of review may
adopt rules allowing any party to attend and participate in a
hearing by telephone or electronically.
(d-5) Complaints and other written correspondence sent by
the United States mail shall be considered filed as of the
postmark date in accordance with Section 1.25 of the Statute on
Statutes. Complaints and other written correspondence sent by a
delivery service other than the United States Postal System
shall be considered as filed as of the date sent as indicated
by the shipper's tracking label. If allowed by board of review
rule, complaints and other written correspondence transmitted
electronically shall be considered filed as of the date
received.
(e) The board may also, at any time before its revision of
the assessments is completed in every year, increase, reduce or
otherwise adjust the assessment of any property, making changes

SB1160 - 4 - LRB101 08166 HLH 53232 b
in the valuation as may be just, and shall have full power over
the assessment of any person and may do anything in regard
thereto that it may deem necessary to make a just assessment,
but the property shall not be assessed at a higher percentage
of fair cash value than the assessed valuation of other
property in the assessment district prior to equalization by
the board or the Department.
(f) No assessment shall be increased until the person to be
affected has been notified and given an opportunity to be
heard, except as provided below.
(g) Before making any reduction in assessments of its own
motion, the board of review shall give notice to the assessor
or chief county assessment officer who certified the
assessment, and give the assessor or chief county assessment
officer an opportunity to be heard thereon.
(h) All complaints of errors in assessments of property
shall be in writing, and shall be filed by the complaining
party with the board of review, in the number of copies
required by board of review rule. A copy shall be filed by the
board of review with the assessor or chief county assessment
officer who certified the assessment.
(i) In all cases where a change in assessed valuation of
$100,000 or more is sought, the board of review shall also
serve a copy of the petition on all taxing districts as shown
on the last available tax bill at least 14 days prior to the
hearing on the complaint. Service may be by electronic means if

SB1160 - 5 - LRB101 08166 HLH 53232 b
the taxing district consents to electronic service and provides
the board of review with a valid e-mail address for the purpose
of receiving service. All taxing districts shall have an
opportunity to be heard on the complaint. A taxing district
wishing to intervene shall file a request to intervene with the
board of review at least five days in advance of a scheduled
hearing. If board of review rules require the appellant to
submit evidence in advance of a hearing, then any evidence in
support of the intervenor's opinion of assessed value must be
submitted to the board of review and complainant no later than
five calendar days prior to the hearing. Service shall be made
as set forth in subsection (d-5), but if board of review rules
allow complaints and correspondence to be transmitted
electronically, then the intervenor's evidence shall be
transmitted electronically.
(i-5) If board of review rules require the appellant to
submit evidence in advance of a hearing, then any evidence to
support the assessor's opinion of assessed value must be
submitted to the board of review and the complainant (or, if
represented by an attorney, to the attorney) no later than five
calendar days prior to the hearing. Service shall be made as
set forth in subsection (d-5), but if board of review rules
allow complaints and correspondence to be transmitted
electronically, then the assessor's evidence shall be
transmitted electronically.
(j) Complaints shall be classified by townships or taxing

SB1160 - 6 - LRB101 08166 HLH 53232 b
districts by the clerk of the board of review. All classes of
complaints shall be docketed numerically, each in its own
class, in the order in which they are presented, in books kept
for that purpose, which books shall be open to public
inspection. Complaints shall be considered by townships or
taxing districts until all complaints have been heard and
passed upon by the board.
(Source: P.A. 98-322, eff. 8-12-13; 99-98, eff. 1-1-16; 99-579,
eff. 7-15-16.)
(35 ILCS 200/16-182 new)
Sec. 16-182. Limitation on evidence in appeals of
non-residential property. With respect to appeals involving
the assessment of non-residential property, the Property Tax
Appeal Board may not consider comparable real property sales
made subject to a private restriction or covenant in connection
with the sale or rental of the property if that private
restriction or covenant substantially impairs the use of the
comparable property as compared to the property subject to
assessment, or if that private restriction or covenant
materially increases the likelihood of vacancy or inactivity on
the property.
Section 99. Effective date. This Act takes effect upon
becoming law.