Bill Text: IL SB1379 | 2019-2020 | 101st General Assembly | Engrossed

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Bill Title: Reinserts the provisions of Senate Amendment 1 with changes. Removes conforming changes concerning income and expense data, but retains the new Article concerning income-producing property. Provides that the term "income and expense data" include specific federal income tax returns (in Senate Amendment 1, federal income tax returns generally). Provides that "income-producing property" means property that is not exclusively owner-occupied (in Senate Amendment 1, non-owner-occupied). Removes a reference to gas stations. Defines "owner-occupied" and "taxpayer". Provides that the chief county assessment officer shall notify taxpayers of their obligation to submit income and expense data. Makes changes concerning the submission of federal tax forms. Provides that the penalty for failure to submit income and expense data shall be 0.05% (instead of 0.5%) of the prior year's market value. Adds provisions concerning administrative hearings. Makes other changes. Effective immediately.

Spectrum: Partisan Bill (Democrat 60-0)

Status: (Failed) 2021-01-13 - Session Sine Die [SB1379 Detail]

Download: Illinois-2019-SB1379-Engrossed.html

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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 adding
Division 6 to Article 9 as follows:
(35 ILCS 200/Art. 9 Div. 6 heading new)
Division 6. Income-Producing Property
(35 ILCS 200/9-280 new)
Sec. 9-280. Definitions. As used in this Article:
"Income and expense data" means annual reports or documents
created in the ordinary course of business documenting income
generated from and expenses associated with income-producing
property. The term "income and expense data" includes Internal
Revenue Service Schedule E or Schedule 8825 tax forms, annual
reports, rent rolls, and certified or uncertified annual income
and expense statements reflecting revenue and costs
attributable to the property for the current and immediately
preceding calendar year.
"Income-producing property" means property that is not
exclusively owner-occupied property and is owned for the
purpose of generating income from the property itself, whether
or not that property actually generates income in a particular

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year, and includes hotels and motels, parking garages and lots,
senior and adult care facilities, and self-storage facilities,
but does not include:
(1) property with an assessed value of $100,000 or less
in the most recent assessment year;
(2) residential property containing 6 or fewer
dwelling units;
(3) property assessed as a farm under Section 10-110 of
this Code and improvements or dwellings located on
farmland; or
(4) property that is assessed by the Department under
Article 11 of this Code.
"Owner-occupied property" means property that is occupied
by the owner of the property or by a related person or entity,
as described in subsection (b) of Section 267 of the Internal
Revenue Code.
"Taxpayer" means the person responsible for paying
property taxes on the property or his or her designee.
"Property" has the meaning set forth in Section 1-130 of
this Code and includes contiguous parcels or property index
numbers that comprise one functional property location.
(35 ILCS 200/9-281 new)
Sec. 9-281. Income-producing properties.
(a) In counties with 3,000,000 or more inhabitants,
taxpayers of income-producing property shall submit income and

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expense data annually to the chief county assessment officer on
or before July 1 of each year. If a taxpayer is required to
submit income and expense data under this Article, the chief
county assessment officer shall notify the taxpayer of that
fact along with the deadline for the submission of that data.
The chief county assessment officer may extend the time within
which taxpayers are required to submit income and expense data
under this Section for good cause shown in accordance with
rules adopted under this Section.
If federal tax forms are not complete or available for the
most recent tax year by the deadline for the submission of
income and expense data under this Section, the taxpayer shall
submit federal tax forms for the most recent taxable year for
which returns have been filed for the property in question and
submit current federal tax forms upon their completion and
filing with the Internal Revenue Service.
Taxpayers shall certify under oath in a signed attestation
that the income and expense data submitted is true, accurate,
and complete.
(b) In counties with fewer than 3,000,000 inhabitants, the
county board may provide by resolution that taxpayers of
income-producing property shall submit income and expense data
annually to the chief county assessment officer on or before
March 30 of each year. If a taxpayer is required to submit
income and expense data under this Article, the chief county
assessment officer shall notify the taxpayer of that fact along

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with the deadline for the submission of that data. The chief
county assessment officer may extend the time within which
taxpayers are required to submit income and expense data under
this Section for good cause shown in accordance with rules
adopted under this Section.
If federal tax forms are not complete or available for the
most recent tax year by the deadline for the submission of
income and expense data under this Section, the taxpayer shall
submit federal tax forms for the most recent taxable year for
which returns have been filed for the property in question and
submit current federal tax forms upon their completion and
filing with the Internal Revenue Service.
Taxpayers shall certify under oath in a signed attestation
that the income and expense data submitted is true, accurate,
and complete.
(c) The chief county assessment officer of (i) a county
with 3,000,000 or more inhabitants or (ii) a county that has
adopted by resolution under the provisions of subsection (b)
shall establish rules regarding the submission of income and
expense data and the administration of this Section in the
county. Income and expense data may be submitted in electronic
form.
(d) If a taxpayer fails to submit income and expense data
as required under this Section, or as required after the
adoption of a resolution under this Section, within the time
prescribed, or within an extended period as permitted by the

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chief county assessment officer, the assessor shall send notice
to the taxpayer of the failure to comply. If the taxpayer fails
to submit the required data within 60 days after such notice is
sent, the taxpayer shall pay a penalty to the chief county
assessment officer of 0.05% of the prior year's market value,
as indicated by the most recent certified assessed value for
the property at issue, but in no case shall the taxpayer be
obligated to pay more than $100,000 per property.
A taxpayer may contest the penalty and requirement to
report income and expense data in a particular year and submit
evidence to the chief county assessment officer in support of
the contention that income and expense data was not required to
be submitted or that the submission of income and expense data
complies with this requirement based on available
documentation. The chief county assessment officer shall
review the taxpayer's submission and determine whether the
taxpayer provided sufficient evidence indicating that the
taxpayer was not required to report income and expense data or
that the submission complies based on available documentation.
If a taxpayer is dissatisfied with a decision of the chief
county assessment officer, a taxpayer may request review of
that decision. Upon such a request, at least 30 days' notice
shall be provided to the taxpayer of a hearing to be conducted
by a hearing officer designated by the chief county assessment
officer. If a taxpayer is unsuccessful at hearing, the penalty
shall bear interest at 0.05% per month.

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The State's Attorney of the county in which the property is
located shall have power to act on behalf of the people and the
chief county assessment officer to initiate or enforce the
provisions of this Section, including the power to compel by
subpoena the production of taxpayer income and expense data
that is required to be produced under this Section.
(e) Penalties and interest collected by the chief county
assessment officer under this Section for a taxpayer's failure
to timely submit income and expense data shall be collected in
the same manner as other fees collected by the chief county
assessment officer. Such revenue shall be deposited with the
county treasurer in the county general fund of the county in
which the property is located, with 75% of the revenue to be
used for the benefit of the office of the chief county
assessment officer and 25% to be used for the benefit of the
county.
(f) Any personal data such as federal identification or
social security numbers and income tax forms that are included
in income and expense data produced under this Section shall be
deemed private information and exempt from disclosure under the
Freedom of Information Act. Non-personal income and expense
data shall not be subject to disclosure in accordance with the
Freedom of Information Act or other applicable law. Nothing in
this Section prohibits a chief county assessment officer from
disclosing compiled and anonymized income and expense data.
Data that is compiled and anonymized shall not indicate

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individual property characteristics in a manner that reveals
the identity of individual properties.
(g) All information received by the chief county assessment
officer from income and expense data filed under this Article
shall be used only for official purposes. Any person who
divulges income and expense data submitted under this Article,
other than as permitted in this Article, in accordance with a
proper judicial order, or as otherwise provided by law, shall
be guilty of a Class B misdemeanor and subject to a fine not to
exceed $7,500.
Section 99. Effective date. This Act takes effect upon
becoming law.