(35 ILCS 200/Tit. 3 heading)
(35 ILCS 200/Art. 9 heading)
(35 ILCS 200/Art. 9 Div. 1 heading)
(35 ILCS 200/9-5)
Sec. 9-5. Rules. Each county assessor, board of appeals, and board of
review shall make and publish reasonable rules for the guidance of persons
doing business with them and for the orderly dispatch of business.
In counties with fewer than 3,000,000 inhabitants, these rules shall not require specific proof to be offered nor limit the nature of evidence which may be offered as a condition of filing an assessment complaint under Section 16-55.
In counties with 3,000,000 or more inhabitants, the county assessor and board
of appeals (ending the first Monday in December 1998 and the board of
review beginning the first Monday in December 1998 and thereafter),
jointly shall make and prescribe rules for the assessment of
property and the preparation of the assessment books by the township assessors
in their respective townships and for the return of those books to the county
assessor.
(Source: P.A. 98-322, eff. 8-12-13.)
(35 ILCS 200/9-10)
Sec. 9-10.
Office hours.
The offices of the chief county assessment officer
shall be open all the year during business hours to hear or receive complaints
or suggestions that property has not been properly assessed.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/9-15)
Sec. 9-15.
Annual meeting of supervisor of assessments.
In all counties of
township organization having a supervisor of assessments, the supervisor of
assessments shall, by January 1 of each year, assemble all assessors and their
deputies for consultation and shall instruct them in uniformity of their
functions. The instructions shall be in writing and available to the public.
Notice of the annual assembly shall be published not more than 30 nor less than
10 days before the assembly in a newspaper published in the township or the tax
assessment district, and if there is no such newspaper, in a newspaper
published in the county and in general circulation in the township or tax
assessment district. At the time of publishing the notice, a press release
giving notice of the assembly shall be given to each newspaper published in the
county and to each commercial broadcasting station whose main office is located
in the county. The assembly is open to the public.
Any assessor or deputy assessor who wilfully refuses or neglects to observe
or follow instructions of the supervisor of assessments, which are in
accordance with law, shall be guilty of a Class B misdemeanor. Any supervisor
of assessments who willfully gives directions which are not in accordance with
law is guilty of a Class B misdemeanor.
(Source: P.A. 84-837; 88-455.)
(35 ILCS 200/9-20)
Sec. 9-20.
Property record cards.
In all counties, all property record
cards maintained by a township assessor, multi-township assessor, or chief
county assessment officer shall be public records, and shall be available for
public inspection during business hours, subject to reasonable rules and
regulations of the custodian of the records. Upon request and payment of such
reasonable fee established by the custodian, a copy or printout shall be
provided to any person.
Property record cards may be established and maintained on electronic
equipment or microfiche, and that system may be the exclusive record of
property information.
(Source: P.A. 83-1312; 88-455.)
(35 ILCS 200/9-25)
Sec. 9-25.
Township property record cards.
In counties under township
organization, the township assessors and multi-township assessors shall
allow the supervisor of assessments to make a duplicate copy of any or all
records compiled and maintained by the township assessor and multi-township
assessor. The supervisor of assessments shall make and maintain a complete set
of property record cards. The township or multi-township assessor shall supply
the supervisor of assessments with a copy of all new property record cards as
they are added to the tax rolls.
(Source: P.A. 84-837; 88-455.)
(35 ILCS 200/9-30)
Sec. 9-30.
Property records systems - Townships and multi-townships.
The
township or multi-township assessor may spend funds for the preparation,
establishment and maintenance of a detailed property record system which would
provide information useful to assessment officials. The assessor also may
enter into contracts with persons, firms or corporations for the preparation
and establishment of the record system. The property record system shall
include up-to-date and complete tax maps, ownership lists, valuation standards
and property record cards, including appraisals, for all or any part of the
property in the township or multi-township assessment district in accordance
with reasonable rules and procedures prescribed by the Department, but the
system and records shall not be considered to be assessments nor limit the
powers and duties of assessing officials. The record shall be available to all
assessing officials and to the public.
(Source: P.A. 82-554; 88-455.)
(35 ILCS 200/9-35)
Sec. 9-35.
County tax maps - Supervisor of assessments.
Except as
provided in Section 5-1108 of the Counties Code, each supervisor of assessments
shall prepare and maintain, in accordance with rules and procedures prescribed
by the Department, tax maps and up-to-date lists of property owners' names and
addresses and property record cards for all of the property in the county, and
shall procure at regular intervals from the records maintained by the county
recorder information relating to transfers of property. The supervisor of
assessments shall not, however, duplicate the work of any full-time township
assessor or multi-township assessor who maintains up-to-date and complete tax
maps, ownership lists and property record cards in accordance with rules and
procedures prescribed by the Department. This shall not preclude
the maintenance of duplicate records in the supervisor of assessments' office.
This Section shall not prohibit the preparation and setting up of a property
record system (including appraisals) and property record cards as provided for
in other Acts, but such system and records shall not be considered to be
assessments nor limit the powers and duties of the assessors as provided by
this Code. Systems and records or copies of them set up under other Acts may be
maintained by the supervisor of assessments in his or her office. In preparing
the original tax maps, lists and property record cards, he or she shall consult
with the Department and the Department shall furnish to the officer such
supplies and equipment as may, in its judgment, be necessary to set up the
original set of maps, lists and records required by this Section.
(Source: P.A. 86-482; 86-1475; 88-455.)
(35 ILCS 200/9-40)
Sec. 9-40.
County tax maps; County assessor.
In any county with less than
3,000,000 inhabitants which elects a county assessor under Section 3-45, the
county assessor shall, except as provided in Section 5-1108 of the Counties
Code, prepare and maintain tax maps, up-to-date lists of property owners' names
and addresses, and property record cards for all of the property in the county.
Those documents shall be prepared and maintained in accordance with rules and
procedures prescribed by the Department. The county assessor also shall
procure at regular intervals from the records maintained by the recorder
information relating to transfers of property. The county assessor shall not
duplicate the work of any fulltime township assessor who maintains up-to-date
and complete tax maps, ownership lists and property record cards in accordance
with rules and procedures prescribed by the Department, but this
shall not preclude the maintenance of duplicate copies of those records in
the county assessor's office. This Section does not prohibit
the preparation and setting up of a property record system (including
appraisals) and property record cards as provided for in other Acts, but the
system and records shall not be considered to be assessments nor limit the
powers and duties of the assessors under this Code. Systems and records or
copies of them set up under such other Acts may be maintained by the county
assessor in his or her office. In preparing the original tax maps, lists and
property record cards, the county assessor shall consult with the Department.
The Department shall furnish to that officer supplies and equipment as may, in
its judgment, be necessary to set up the original set of maps, lists and
records required by this Section.
(Source: P.A. 86-1475; 88-455.)
(35 ILCS 200/9-45)
Sec. 9-45. Property index number system. The county clerk in counties of
3,000,000 or more inhabitants and, subject to the approval of the county board,
the chief county assessment officer or recorder, in counties of less than
3,000,000 inhabitants, may establish a property index number system under which
property may be listed for purposes of assessment, collection of taxes or
automation of the office of the recorder. The system may be adopted in addition
to, or instead of, the method of listing by legal description as provided in
Section 9-40. The system shall describe property by township, section,
block, and parcel or lot, and may cross-reference the street or post office
address, if any, and street code number, if any. The county clerk, county
treasurer, chief county assessment officer or recorder may establish and
maintain cross indexes of numbers assigned under the system with the complete
legal description of the properties to which the numbers relate. Index numbers
shall be assigned by the county clerk in counties of 3,000,000 or more
inhabitants, and, at the direction of the county board in counties with less
than 3,000,000 inhabitants, shall be assigned by the chief county assessment
officer or recorder. Tax maps of the county clerk, county treasurer or chief
county assessment officer shall carry those numbers. The indexes shall be open
to public inspection and be made available to the public. Any property index
number system established prior to the effective date of this Code shall remain
valid. However, in counties with less than 3,000,000 inhabitants, the system
may be transferred to another authority upon the approval of the county board.
Any real property used for a power generating or automotive manufacturing
facility located within a county of less than 1,000,000 inhabitants, as to
which litigation with respect to its assessed valuation is pending or was
pending as of January 1, 1993, may be the subject of a real
property tax assessment settlement agreement among the taxpayer and taxing
districts in which it is situated. In addition, any real property that is (i) used for natural gas extraction and fractionation or olefin and polymer manufacturing and (ii) located within a county of less than 1,000,000 inhabitants may be the subject of a real
property tax assessment settlement agreement among the taxpayer and taxing
districts in which the property is situated if litigation is or was pending as to its assessed valuation as of January 1, 2003 or thereafter. Other appropriate authorities, which
may include county and State boards or officials, may also be parties to
such agreements. Such agreements may include the assessment of the
facility or property for any years in dispute as well as for up to 10 years in the future.
Such agreements may provide for the settlement of issues relating to the
assessed value of the facility and may provide for related payments,
refunds, claims, credits against taxes and liabilities in respect to past
and future taxes of taxing districts, including any fund created under
Section 20-35 of this Act, all implementing the settlement
agreement. Any such agreement may provide that parties thereto agree not to
challenge assessments as provided in the agreement. An agreement entered
into on or after January 1, 1993 may provide for the classification of property
that is the subject of the agreement as real or personal during the term of the
agreement and thereafter. It may also provide that taxing
districts agree to reimburse the taxpayer for amounts paid by the taxpayer
in respect to taxes for the real property which is the subject of the
agreement to the extent levied by those respective districts, over and
above amounts which would be due if the facility were to be assessed as
provided in the agreement. Such reimbursement may be provided in the
agreement to be made by credit against taxes of the taxpayer. No credits
shall be applied against taxes levied with respect to debt service or lease
payments of a taxing district. No referendum approval or appropriation
shall be required for such an agreement or such credits and any such
obligation shall not constitute indebtedness of the taxing district for
purposes of any statutory limitation. The county collector shall treat
credited amounts as if they had been received by the collector as taxes
paid by the taxpayer and as if remitted to the district. A county
treasurer who is a party to such an agreement may agree to hold amounts
paid in escrow as provided in the agreement for possible use for paying
taxes until conditions of the agreement are met and then to apply these
amounts as provided in the agreement. No such settlement agreement shall
be effective unless it shall have been approved by the court in which such
litigation is pending. Any such agreement which has been entered into
prior to adoption of this amendatory Act of 1988 and which is contingent
upon enactment of authorizing legislation shall be binding and enforceable.
(Source: P.A. 96-609, eff. 8-24-09.)
(35 ILCS 200/9-50)
Sec. 9-50.
Maps and plats.
The chief county assessment officer may make or
purchase maps and plats that will facilitate the business of his or her office.
The maps and plats shall always remain in the office, and will be open and
accessible to the public.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/9-55)
Sec. 9-55.
Survey by owner.
When a property is divided into parcels so that
it cannot be described without describing it by metes and bounds, it is the
duty of the owner to have the land surveyed and platted into lots. The platting
shall be in accord with the Plat Act. The plat shall
be certified and recorded. Any unit of local government responsible for
issuing building permits may require, by ordinance, that the plat be certified
and recorded before the building permit is
issued, unless a
subdivision plat is not required under subsection (b) of Section 1 of the Plat
Act.
The description of property, in accordance with the number and description in
the plat, shall be a valid description of the property described. However, no
plat of a subdivision, vacation or dedication of a tract of land shall be
approved by a city, incorporated town or village officer, nor shall any
recorder record a plat, unless a statement from the county clerk is endorsed
thereon showing that he or she finds no delinquent general taxes, unpaid
current general taxes, delinquent special assessments or unpaid current special
assessments against the tract of land. No officer of a city, village or
incorporated town shall approve the plat of a subdivision of a tract of land
until all deferred installments of outstanding unpaid special assessments are
either certified as paid by the proper collector, or a division thereof is made
in accord with the proposed subdivision and duly approved by the court that
confirmed the special assessment.
(Source: P.A. 90-788, eff. 8-14-98.)
(35 ILCS 200/9-60)
Sec. 9-60. (Repealed).
(Source: P.A. 88-455. Repealed by P.A. 95-925, eff. 1-1-09.)
(35 ILCS 200/9-65)
Sec. 9-65.
Reassessment after platting.
Except as
otherwise provided by Section 10-30
with respect to assessments made in counties with less than
3,000,000 inhabitants, whenever acreage property has been
subdivided into lots
and the subdivision has been recorded, the lots shall be reassessed and placed upon
the assessor's books, replacing the acreage
property, as of the first day
of January immediately following the date of the recording or
filing of the subdivision.
(Source: P.A. 83-358; 83-837; 83-1362; 88-455.)
(35 ILCS 200/Art. 9 Div. 2 heading)
(35 ILCS 200/9-70)
Sec. 9-70.
Assessment authority.
The Department shall assess all pollution
control facilities, low sulfur dioxide emission coal fueled devices, and
property owned or used by railroad companies operating within this State,
except noncarrier real estate. Local assessment officers shall assess all other
property not exempted from taxation.
(Source: P.A. 81-838; 88-455.)
(35 ILCS 200/9-75)
Sec. 9-75.
Revisions of assessments; Counties of less than 3,000,000.
The
chief county assessment officer of any county with less than 3,000,000
inhabitants, or the township or multi-township assessor of any township in that
county, may in any year revise and correct an assessment as appears to be just.
Notice of the revision shall be given in the manner provided in Section 12-10
and 12-30 to the taxpayer whose assessment has been changed.
(Source: P.A. 81-838; 88-455.)
(35 ILCS 200/9-80)
Sec. 9-80. Authority to revise assessments; Counties of less than 3,000,000. The chief county assessment officer in counties with less than 3,000,000
inhabitants shall have the same authority as the township or multi-township
assessor to assess and to make changes or alterations in the assessment of
property, and shall assess and make such changes or alterations in the
assessment of property as though originally made. Changes by the chief county
assessment officer in valuations shall be noted in a column provided, and no
change shall be made in the original assessor's figures.
When the chief county assessment officer or his or her deputy views property
for the purposes of assessing the property or determining whether a change or
alteration in the assessment of the property is required, he or she shall give
notice to the township assessor by U.S. Mail at least 5 days but not more than
30 days prior to the viewing, so that the assessor may arrange to be present at
the viewing, except if the township or multi-township assessor fails to timely return the assessment books or workbooks as required by Section 9-230. He or she shall also give notice to owners of the properties by
means of notices in a paper of general circulation in the township. The
notices shall state the chief county assessment officer's intention to view the
property but need not specify the date and time of the viewing. When the chief
county assessment officer or his or her deputy is present at the property to be
viewed, immediately prior to the viewing, he or she shall make a reasonable
effort to ascertain if the owner or his or her representative, or the assessor,
are on the premises and to inform them of his or her intention to view the
property. Failure to provide notice to the township assessor and owner shall
not of and by itself invalidate any change in an assessment. A viewing under
this Section and Section 9-155 means actual viewing of the visible property in
its entirety from, on or at the site of the property.
All changes and alterations in the assessment of property shall be subject to
revision by the board of review in the same manner that original assessments
are reviewed.
(Source: P.A. 96-486, eff. 8-14-09.)
(35 ILCS 200/9-85)
Sec. 9-85.
Revision of assessments by county assessor and board of
review;
counties of 3,000,000
or more. In counties with 3,000,000 or more inhabitants, the county assessor
shall have authority annually to revise the assessment books and correct them
as appears to be just; and on complaint in writing in proper form by any
taxpayer, and after affording the taxpayer an opportunity to be heard thereon,
he or she shall do so at any time, until the assessment is verified. An entry
upon the assessment books does not constitute an assessment until the
assessment is verified. When a notice is to be mailed under Section 12-55 and
the address that appears on the assessor's records is the address of a mortgage
lender or the trustee, where title to the property is held in a land trust, or
in any event whenever the notice is mailed by the assessor to a taxpayer at or
in care of the address of a mortgage lender or a trustee where the title to the
property is held in a land trust, the mortgage lender or the trustee within 15
days of the mortgage lender's or the trustee's receipt of such notice shall
mail a copy of the notice to each mortgagor of the property referred to in the
notice at the last known address of each mortgagor as shown on the records of
the mortgage lender, or to each beneficiary as shown on the records of the
trustee.
All changes and alterations pursuant to Section 16-95 or Section 16-120 in
the assessment
of
property shall be subject
to
revision and entry into the assessment books by the board of appeals (until
the first Monday in December 1998 and the board of review beginning the
first Monday in December 1998 and thereafter) in the same manner
as the original assessments.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
(35 ILCS 200/Art. 9 Div. 3 heading)
(35 ILCS 200/9-90)
Sec. 9-90.
Procuring assessment books.
The county clerk shall procure all
necessary books and blanks required by this Code to be used in the
assessment of property and collection of taxes, at the expense of the county.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/9-95)
Sec. 9-95.
Listing of property.
All property subject to taxation under this
Code, including property becoming taxable for the first time, shall be listed
by the proper legal description in the name of the owner, and assessed at the
times and in the manner provided in Sections 9-215 through 9-225, and also in
any year that the Department orders a reassessment (to the extent the
reassessment is so ordered), with reference to the amount owned on January 1 in
the year for which it is assessed, including all property purchased that day.
The assessment, as modified or equalized or changed as provided by law, shall
be the assessment upon which taxes shall be levied and extended during the
general assessment period for which the assessment is made, or during
the remainder of that general assessment period for any property reassessed
by order of the Department. No assessment shall be considered illegal by reason
of not having been listed or assessed in the name of the owner or owners.
(Source: P.A. 85-1221; 86-1481; 88-455.)
(35 ILCS 200/9-100)
Sec. 9-100.
Assessment list; Delivery of books.
Before January 1 in each
year of the general assessment, as provided in Sections 9-215 through 9-225,
each county clerk shall make up the list of property to be assessed for taxes
for the townships or taxing districts in the county, in books for that purpose.
Annually, before January 1, he or she shall make up lists of properties which
are taxable, or which become taxable for the first time, and which are not
already listed, and make up lists of properties which have been subdivided and
not listed by the proper description. The county clerk shall enter in the
proper column, opposite the respective parcels, the name of the owner, or other
such persons, so far as he is able to ascertain the names. The lists shall
contain columns to show the number of acres or lots improved, and the assessed
value; the assessed value of improvements; the total value; and other
information as may be required. The county clerk shall also have prepared and
ready for delivery all blanks necessary in the assessment of property, and
shall deliver those blanks to the assessors along with the assessment books or
lists. The books or lists may be completed and delivered by townships or taxing
districts without waiting for the completion of all the books or lists, but all
assessment books or lists shall be delivered by the county clerk to the chief
county assessment officer on or before January 1. The books or lists shall be
made in duplicate.
(Source: P.A. 86-1481; 88-455.)
(35 ILCS 200/9-105)
Sec. 9-105.
Makeup of assessment books by townships.
The books for the
assessment of property, in counties not under township organization, shall be
made up by congressional townships, but parts or fractional townships may be
added to full townships, at the discretion of the county board. In counties
under township organization, the books shall be made to correspond with the
organized townships. Separate books shall be made for the assessment of
property and the collection of all taxes and special assessments thereon,
within the corporate limits of cities, incorporated towns and villages, if
ordered by the county board.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/9-110)
Sec. 9-110.
Railroad assessment book.
The county clerk shall procure, at the
expense of the county, a record book in a form prescribed by the Department, in
which to enter railroad property as listed for taxation, and shall enter the
valuations assessed, corrected and equalized in the manner provided by law.
The county clerk shall extend all the taxes for which the property is liable
against its equalized assessed value. At the time fixed by law for delivering
tax books to the county collector, the clerk shall attach a warrant, under his
or her seal of office, and deliver the book to the county collector. The county
collector shall collect the taxes charged against railroad property, and pay
over and account for the taxes in the manner provided in other cases. The book
shall be returned by the collector and filed in the office of the county clerk.
The taxes on all railroad property shall be extended as on other property, and
shall be subject to the same penalties, dates of payment and methods of
enforcement as other property taxes.
(Source: Laws 1945, p. 1212; P.A. 88-455.)
(35 ILCS 200/9-115)
Sec. 9-115.
Parcels in more than one taxing district.
When any property is
situated in more than one township or taxing district, or is situated and
assessed in any drainage district, for drainage purposes, the portion in each
township or taxing district shall be listed separately. The lands in any
drainage district shall be listed so as to correspond, as nearly as possible,
to the respective subdivisions and descriptions in the latest assessment roll
of the drainage district.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/9-120)
Sec. 9-120.
Combined listings.
When a whole section, half section, quarter
section, or half-quarter section of property, belongs to the same owner, it
may, and shall, at the request of the owner or his or her agent, be listed as
one tract, and when all lots in the same block belong to the same owner they
may, and shall, at the request of the owner or his or her agent, be listed as a
block. When several adjoining lots in the same block belong to the same owner,
they may, and shall, at the request of the owner or his or her agent, be
included in one description. However, this Section shall not apply to property
on which delinquent or forfeited taxes are outstanding.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/9-125)
Sec. 9-125.
Verification of assessment lists.
The county clerk shall compare
the lists of property with the list of taxable property on file in his or her
office.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/9-130)
Sec. 9-130.
Delivery of assessment books.
The chief county assessment
officer shall call upon the county clerk on or before the first day of January
in each year and receive the assessment books and blanks as prepared by the
county clerk for the assessment of property for that year.
(Source: P.A. 86-678; 88-455.)
(35 ILCS 200/9-135)
Sec. 9-135.
Correction of assessment lists.
If the assessor or chief county
assessment officer finds that any property subject to taxation, or special
assessment, has not been returned to him or her by the clerk, or has not been
described in the subdivisions or manner required by this Code, he or she shall
correct the return of the clerk, and shall list and assess the property in the
manner required by law.
The assessor or chief county assessment officer shall, also, from time to
time, make alterations in the description of property as he or she may find
necessary. When property has been subdivided since the making of the general
assessment, the assessor or chief county assessment officer shall from time to
time correct the descriptions so that they correspond to the subdivision, and
distribute the assessment in the proper proportions among the parcels into
which the land has been subdivided; and in case of a vacation of a subdivision
readjust the description of the assessment accordingly.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/9-140)
Sec. 9-140.
Loss or destruction of assessment books.
When all or any part of
the assessment rolls or collectors' books of any county, or other taxing
district are lost or destroyed by any means whatever, a new assessment, or new
books, as the case may require, shall be made under the direction of the county
board. The board shall, in those cases, fix reasonable times and dates for
performing the work of assessment, equalization, levy, extension and
collection of taxes, and paying over the same, or making new books, as the
circumstances of the case may require. All provisions of this Code
apply to the dates fixed by the county board, in the same manner that they
apply to the dates for similar purposes, as fixed by this Code. The
presiding officer of the county board may select and appoint persons, with the
advice and consent of the county board, when he or she finds it necessary, to
carry out provisions of this section.
(Source: P.A. 78-1128; 88-455.)
(35 ILCS 200/Art. 9 Div. 4 heading)
(35 ILCS 200/9-145)
Sec. 9-145.
Statutory level of assessment.
Except in counties with more
than 200,000 inhabitants which classify property for purposes of taxation,
property shall be valued as follows:
This Section is subject to and modified by Sections 10-110 through 10-140 and
11-5 through 11-65.
(Source: P.A. 91-497, eff. 1-1-00.)
(35 ILCS 200/9-150)
Sec. 9-150.
Classification of property.
Where property is classified for
purposes of taxation in accordance with Section 4 of Article IX of the
Constitution and with such other limitations as may be prescribed by law, the
classification must be established by ordinance of the county board. If not so
established, the classification is void.
(Source: P.A. 78-700; 88-455.)
(35 ILCS 200/9-155)
Sec. 9-155.
Valuation in general assessment years.
On or before June 1 in
each general assessment year in all counties with less than 3,000,000
inhabitants, and as soon as he or she reasonably can in each general assessment
year in counties with 3,000,000 or more inhabitants, or if any such county is
divided into assessment districts as provided in Sections 9-215 through 9-225,
as soon as he or she reasonably can in each general assessment year in those
districts, the assessor, in person or by deputy, shall actually view and
determine as near as practicable the value of each property listed for taxation
as of January 1 of that year, or as provided in Section 9-180, and assess the
property at 33 1/3% of its fair cash value, or in accordance with Sections
10-110 through 10-140 and 10-170 through 10-200, or in accordance with a county
ordinance adopted under Section 4 of Article IX of the Constitution of
Illinois. The assessor or deputy shall set down, in the books furnished for
that purpose the assessed valuation of properties in one column, the assessed
value of improvements in another, and the total valuation in a separate column.
(Source: P.A. 86-1481; 87-1189; 88-455.)
(35 ILCS 200/9-160)
Sec. 9-160.
Valuation in years other than general assessment years.
On or
before June 1 in each year other than the general assessment year, in all
counties with less than 3,000,000 inhabitants, and as soon as he or she
reasonably can in counties with 3,000,000 or more inhabitants, the assessor
shall list and assess all property which becomes taxable and which is not upon
the general assessment, and also make and return a list of all new or added
buildings, structures or other improvements of any kind, the value of which had
not been previously added to or included in the valuation of the property on
which such improvements have been made, specifying the property on which each
of the improvements has been made, the kind of improvement and the value which,
in his or her opinion, has been added to the property by the improvements. The
assessment shall also include or exclude, on a proportionate basis in
accordance with the provisions of Section 9-180, all new or
added buildings, structures or other improvements, the value of which was
not included in the valuation of the property for that year, and all
improvements which were destroyed or removed. In case of the destruction or
injury by fire, flood, cyclone, storm or otherwise, or removal of any
structures of any kind, or of the destruction of or any injury to orchard
timber, ornamental trees or groves, the value of which has been included in any
former valuation of the property, the assessor shall determine as near as
practicable how much the value of the property has been diminished, and make
return thereof.
Beginning January 1, 1996, the authority within a unit of local government
that is responsible for issuing building or occupancy permits shall notify the
chief county assessment officer, by December 31 of the assessment year, when a
full or partial occupancy permit has
been issued for a
parcel of real property. The chief county assessment officer shall
include in the assessment of the property for the current year the
proportionate value of new or added improvements on that property from the date
the occupancy permit was issued or from the date the new or added
improvement was
inhabitable and fit for occupancy or for intended customary use until December 31 of that year. If the chief county
assessment officer has already certified the books for the year, the board of
review or interim board of review shall assess the new or added improvements on
a proportionate basis for the year in which the occupancy permit was issued or the new or added
improvement was
inhabitable and fit for occupancy or for intended customary use.
The proportionate value of
the
new or added improvements may be assessed by the board of review
or interim
board of review as omitted property pursuant to Sections 9-265, 9-270, 16-50
and 16-140 in a subsequent year on a proportionate basis for the year in which
the occupancy permit was
issued or the new or added improvement was
inhabitable and fit for occupancy or for intended customary use
if it was not assessed in that year.
(Source: P.A. 91-486, eff. 1-1-00.)
(35 ILCS 200/9-165)
Sec. 9-165.
Definitions.
As used in Sections 9-160 and 9-180:
"Municipality" means a city, village or incorporated town.
"Governing body" means (a) the corporate authorities of a municipality
with respect to territory within its corporate limits and (b) the county
board with respect to territory in the county not within the corporate
limits of any municipality.
"Occupancy permit" means the certificate or permit, by whatever
name denominated, which a municipality or county, under its authority to
regulate the construction of buildings, issues as evidence that all
applicable requirements have been complied with and requires before any
new, reconstructed or remodeled building may be lawfully occupied.
(Source: P.A. 91-357, eff. 7-29-99; 91-486, eff. 1-1-00.)
(35 ILCS 200/9-170)
Sec. 9-170.
(Repealed).
(Source: P.A. 88-455. Repealed by 89-412, eff. 11-17-95.)
(35 ILCS 200/9-175)
Sec. 9-175.
Owner on assessment date.
The owner of property on January 1 in
any year shall be liable for the taxes of that year, except that when coal has
been separated from the land by deed or lease, the owner or lessee of the coal
shall be liable for the taxes on the coal in the year of first production and
each year thereafter until production ceases. Subject to the provisions of
Section 20-210 for payment of current taxes on a specified part or undivided
share of property, in all cases of property having more than one owner as of
January 1 of any year, each owner is liable jointly and severally in any action
under Section 21-440 for all taxes of that year.
(Source: P.A. 86-949; 87-818; 88-455.)
(35 ILCS 200/9-180)
Sec. 9-180.
Pro-rata valuations; improvements or removal of improvements.
The owner of property on January 1 also shall be liable, on a proportionate
basis, for the increased taxes occasioned by the construction of new or added
buildings, structures or other improvements on the property from the date when
the occupancy permit was issued or from the date the new or added
improvement was inhabitable and fit for occupancy or for
intended customary use to December 31 of that year. The owner of the improved property shall
notify the assessor, within 30 days of the issuance of an occupancy permit
or within 30 days of completion of the improvements, on a
form prescribed by that official, and request that the property be reassessed.
The notice shall be sent by certified mail, return receipt requested and shall
include the legal description of the property.
When, during the previous calendar year, any buildings,
structures or other improvements on the property were destroyed and
rendered uninhabitable or otherwise unfit for occupancy or for customary
use by accidental means (excluding destruction resulting from the willful
misconduct of the owner of such property), the owner of the property
on January 1 shall be entitled, on a proportionate basis, to a diminution
of assessed valuation for such period during which the improvements were
uninhabitable or unfit for occupancy or for customary use. The owner of
property entitled to a diminution of assessed valuation shall, on a form
prescribed by the assessor, within 90 days after the destruction of any
improvements or, in counties with less than 3,000,000 inhabitants within 90
days after the township or multi-township assessor has mailed the application
form as required by Section 9-190, file with the assessor for the decrease of
assessed valuation. Upon failure so to do within the 90 day period, no
diminution of assessed valuation shall be attributable to the property.
Computations under this Section shall be on the basis of a year of 365 days.
(Source: P.A. 91-486, eff. 1-1-00.)
(35 ILCS 200/9-185)
Sec. 9-185.
Change in use or ownership.
The purchaser of
property on January 1 shall be considered as the
owner on that day. However, when a fee
simple title or
lesser interest in property is purchased, granted, taken or otherwise
transferred for a use exempt from taxation under this Code, that property
shall be exempt from taxes from the date of the right of possession,
except that property acquired by condemnation is exempt as of the date the
condemnation petition is filed.
Whenever a fee simple title or
lesser interest in property is purchased, granted, taken or otherwise
transferred from a use exempt from taxation under this Code to a
use not so exempt, that property shall be subject to taxation from the date
of purchase or conveyance. It shall be the obligation of the titleholder of
record in such cases where there is a change in use or a change in a
leasehold estate or, in cases where there has been a purchase, grant,
taking or transfer, it is the obligation of the transferee to notify the
chief county assessment officer within 30 days of that
action. Failure to give the notification, resulting in the assessing
official continuing to list the property as exempt in subsequent years,
shall cause the property to be considered omitted property for the purpose
of this Code. In those cases the county collector is authorized to issue a
tax bill to the person holding title to the property in that part of the
year during which it was not exempt from taxation for that part of
the year and to accept payment of the bill as full and final settlement of
tax liability for the year involved.
(Source: P.A. 86-949; 87-818; 88-455.)
(35 ILCS 200/9-190)
Sec. 9-190.
Damaged or destroyed property.
(a) When a property in a county with less than 3,000,000 inhabitants has
been destroyed or rendered uninhabitable or otherwise unfit for occupancy or
customary use by natural disaster or accidental means, the township assessor
shall send to the owner by certified mail an application form for reduction of
the assessed valuation of that property as provided in Section 9-180.
(b) Whenever an official, employee, or other representative of a municipal
fire department, fire protection district, volunteer fire
protection association, or emergency services and disaster agency of a
political subdivision of this State is required by law to make an official
report to another government official or agency concerning a natural
disaster or accident that is likely to cause real property to have a diminished
assessed valuation, that official, employee, or representative shall
make a copy of the report available to the property owner on the owner's
request and shall insure that the report contains the following notice:
(c) Regardless of whether an official report concerning the natural disaster
or accident is issued under subsection (b), the property owner may notify the
township assessor of the property's destruction, uninhabitability, or unfitness
for occupancy or normal use.
(Source: P.A. 87-818; 88-455; incorporates 88-221; 88-670, eff. 12-2-94.)
(35 ILCS 200/9-195)
(Text of Section WITH the changes made by P.A. 97-1161, which has been held unconstitutional)
Sec. 9-195. Leasing of exempt property.
(a) Except as provided in Sections 15-35, 15-55, 15-60, 15-100,
15-103, 15-160, and 15-185,
when property which is exempt from taxation is leased to another whose property
is not exempt, and the leasing of which does not make the property taxable,
the leasehold estate and the appurtenances shall be listed as the property of
the lessee thereof, or his or her assignee. Taxes on that property shall be
collected in the same manner as on property that is not exempt, and the lessee
shall be liable for those taxes. However, no tax lien shall attach to the
exempt real estate. The changes made by Public Act 90-562 and by Public Act 91-513 are declaratory of existing law
and shall not be construed as a new enactment. The changes made by Public Acts
88-221 and 88-420 that are incorporated into this Section by Public Act 88-670 are declarative of existing law and are not a new enactment.
(b) The provisions of this Section regarding taxation of leasehold interests
in exempt property do not apply to any leasehold interest created pursuant to
any transaction described in subsection (e) of Section 15-35, subsection (c-5)
of Section 15-60, subsection (b) of Section 15-100, Section 15-103, Section 15-160, or
Section 15-185 of this Code or Section 6c of the Downstate Forest Preserve District Act.
(Source: P.A. 99-219, eff. 7-31-15; 99-642, eff. 7-28-16.)
(Text of Section WITHOUT the changes made by P.A. 97-1161, which has been held unconstitutional)
Sec. 9-195. Leasing of exempt property.
(a) Except as provided in Sections 15-35, 15-55, 15-60, 15-100,
15-103, and 15-185,
when property which is exempt from taxation is leased to another whose property
is not exempt, and the leasing of which does not make the property taxable,
the leasehold estate and the appurtenances shall be listed as the property of
the lessee thereof, or his or her assignee. Taxes on that property shall be
collected in the same manner as on property that is not exempt, and the lessee
shall be liable for those taxes. However, no tax lien shall attach to the
exempt real estate. The changes made by Public Act 90-562 and by Public Act 91-513 are declaratory of existing law
and shall not be construed as a new enactment. The changes made by Public Acts
88-221 and 88-420 that are incorporated into this Section by Public Act 88-670 are declarative of existing law and are not a new enactment.
(b) The provisions of this Section regarding taxation of leasehold interests
in exempt property do not apply to any leasehold interest created pursuant to
any transaction described in subsection (e) of Section 15-35, subsection (c-5)
of Section 15-60, subsection (b) of Section 15-100, Section 15-103, or
Section 15-185 of this Code or Section 6c of the Downstate Forest Preserve District Act.
(Source: P.A. 99-219, eff. 7-31-15; 99-642, eff. 7-28-16.)
(35 ILCS 200/9-200)
Sec. 9-200.
Previously exempt property.
Property that is purchased,
granted, taken or otherwise transferred from a use exempt from taxation under
this Code to a use not so exempt shall be subject to taxation from the date of
change of use, purchase or conveyance. In those cases the county collector may
issue a tax bill to the person holding title to the property for that part of
the year during which it was not exempt, and may accept payment of the bill as
full and final settlement of tax liability for that year.
(Source: P.A. 86-1481; 88-455.)
(35 ILCS 200/9-205)
Sec. 9-205.
Equalization.
When deemed necessary to equalize assessments
between or within townships or between classes of property, or when deemed
necessary to raise or lower assessments within a county or any part thereof to
the level prescribed by law, changes in individual assessments may be made by a
township assessor or chief county assessment officer, under Section 9-75, by
application of a percentage increase or decrease to each assessment.
(Source: P.A. 81-1034; 88-455.)
(35 ILCS 200/9-210)
Sec. 9-210.
Equalization by chief county assessment officer; counties
of less than 3,000,000. The chief county assessment officer in a county with
less than 3,000,000 inhabitants shall act as an equalizing authority for each
county in which he or she serves. The officer shall examine the assessments in
the county and shall equalize the assessments by increasing or reducing the
entire assessment of property in the county or any area therein or of any class
of property, so that the assessments will be at 33 1/3% of fair cash value. The
equalization process and analysis described in this Section shall apply to all
property except farm and coal properties assessed under Sections 10-110 through
10-140 and 10-170 through 10-200.
For each township or assessment district in the county, the supervisor of
assessments shall annually determine the percentage relationship between the
estimated 33 1/3% of the fair cash value of the property and
the assessed valuations at which the property is listed for each township,
multi-township or assessment district. To make this analysis, he or she shall
use property transfers, property appraisals, and other means as he or she deems
proper and reasonable.
With the ratio determined for each township or assessment district,
the supervisor of assessments shall then determine the percentage to be
added to or deducted from the aggregate assessments in each township or
assessment district, other than property assessed under Sections 10-110 through
10-140 and 10-170 through 10-200, in order to produce a ratio of assessed value
to fair cash value of 33 1/3%. That percentage shall be issued as an
equalization factor for each township or assessment district within each county
served by the chief county assessment officer. The assessment officer shall
then change the assessment of each parcel of property by application of the
equalization factor.
(Source: P.A. 88-455; 88-670, eff. 12-2-94.)
(35 ILCS 200/9-213)
Sec. 9-213. Explanation of equalization factors. The chief county assessment officer in every county with less than 3,000,000 inhabitants must provide a plain-English explanation of all township, county, and State equalization factors, including the rationale and methods used to determine the equalizations. If a county Internet website exists, this explanation must be published thereon, otherwise it must be available to the public upon request at the office of the chief county assessment officer.
(Source: P.A. 96-122, eff. 1-1-10.)
(35 ILCS 200/9-215)
Sec. 9-215.
General assessment years; counties of less than 3,000,000.
Except as provided in Sections 9-220 and 9-225, in counties having the
township form of government and with less than 3,000,000 inhabitants, the
general assessment years shall be 1995 and every fourth year thereafter. In
counties having the commission form of government and less than 3,000,000
inhabitants, the general assessment years shall be 1994 and every fourth year
thereafter.
(Source: P.A. 86-1481; 87-1189; 88-455.)
(35 ILCS 200/9-220)
Sec. 9-220.
Division into assessment districts; assessment years;
counties of 3,000,000 or more.
(a) Notwithstanding any other provision in this
Code to the contrary, until January 1, 1996,
the county board of a county with 3,000,000 or more
inhabitants may by resolution divide the county into any number of assessment
districts. If the county is organized into townships, the assessment districts
shall follow township lines. The assessment districts shall divide, as near as
practicable, the work of assessing the property in the county into equal parts
but neither the area nor the number of parcels need be equal in the assessment
districts. The resolution shall number the assessment districts and provide
for a general reassessment of each district at regular intervals determined by
the county board.
(b) Beginning January 1, 1996, in counties with 3,000,000 or more
inhabitants, assessment districts
shall be subject to general reassessment according to the
following schedule:
The boundaries of the 3 assessment districts are as follows: (i) the first
assessment district shall be that portion of the county located within the
boundaries of a municipality with 1,000,000 or more inhabitants, (ii) the
second assessment district shall be that portion of the county that lies north
of State Route 64 (North
Avenue) and outside the boundaries of a municipality with 1,000,000 or more
inhabitants, and (iii) the third assessment district shall be that portion of
the county that lies south of State Route 64 (North Avenue) and outside the
boundaries of a
municipality with 1,000,000 or more inhabitants.
(Source: P.A. 88-455; 89-126, eff. 7-11-95.)
(35 ILCS 200/9-225)
Sec. 9-225.
Division of county into four assessment districts.
Resolutions of any county board dividing the county into four assessment
districts, if adopted before January 1, 1990, shall remain valid thereafter
unless and until repealed by the county board.
The county board of any county may, by resolution adopted after
January 1, 1992, divide the county into 4 assessment districts. The county
clerk shall forward a copy of the resolution to the Department. The assessment
districts shall follow township lines if the county is organized into
townships, and shall divide, as near as may be, the work of assessing the
property in the county into 4 equal parts. Neither the area nor the number of
parcels of property need be equal in the 4 assessment districts. The
resolution shall number the assessment districts 1 to 4 inclusive. The general
assessment years for assessment district number 1 shall be 1992 and every
fourth year thereafter; for assessment district number 2, the general
assessment years shall be 1993 and every fourth year thereafter; for assessment
district number 3, the general assessment years shall be 1994 and every fourth
year thereafter; and for assessment district number 4, the general assessment
years shall be 1995 and every fourth year thereafter. However, the general
assessments shall not include property constituting a farm which is assessed
under Sections 10-110 through 10-140. The county board of any county divided
into assessment districts under this paragraph may provide by resolution for
the assessment of the entire county in the general assessment year provided by
law for that county and for the dissolution of the assessment district after
the first such assessment.
(Source: P.A. 86-1481; 87-1189; 88-455.)
(35 ILCS 200/9-230)
Sec. 9-230. Return of township or multi-township assessment books.
(a) The
township or multi-township assessors in counties with less than
600,000
inhabitants, based on the 2000 federal decennial census, shall, on or before June 15 of the assessment year, return
the assessment books or workbooks to the supervisor of
assessments.
The township or multi-township assessors in counties with 600,000 or more but
no more than 700,000 inhabitants, based on the 2000 federal decennial census, shall, on or before July 15 of the assessment year, return the assessment books or
workbooks to the supervisor of assessments.
The township or multi-township assessors in counties with less than 3,000,000
inhabitants, but more than 700,000
inhabitants, based on the 2000 federal decennial census, shall, on or
before November 15
of the assessment year, return the assessment books or workbooks to the
supervisor of assessments. If a township or
multi-township assessor in a county
with less than 3,000,000 inhabitants, based on the 2000 federal decennial census, does
not return the assessment books or work books within the required time, the
supervisor of assessments may take possession of the books and complete the
assessments pursuant to law. Each of the books shall be verified by affidavit
by the assessor substantially as follows:
State of Illinois)
)ss.
County of .......)
I do solemnly swear that the book or books .... in number, to which this
affidavit is attached, contains a complete list of all of the property in the
township or multi-township or assessment district herein described subject to
taxation for the year .... so far as I have been able to ascertain, and that
the assessed value set down in the proper column opposite the descriptions of
property is a just and equal assessment of the property according to law.
Dated ...............
(b) If the supervisor of assessments determines that the township or
multi-township assessor has not completed the assessments as required by law
before returning the assessment books under this Section, the county board may
submit a bill to the township board of trustees for the reasonable costs
incurred by the supervisor of assessments in completing the assessments.
The moneys collected under this subsection may be used by the supervisor of assessments only for the purpose of recouping costs incurred in completing the assessments.
(Source: P.A. 96-486, eff. 8-14-09; 97-797, eff. 1-1-13.)
(35 ILCS 200/9-235)
Sec. 9-235.
Failure to complete assessments.
If the board of review,
in any county under township organization with less than 3,000,000 inhabitants,
fails to complete its work for the assessment year by the next January 1, the
supervisor of assessments shall issue work books to the township assessors
until the board of review completes its work.
(Source: P.A. 85-1253; 88-455.)
(35 ILCS 200/9-240)
Sec. 9-240.
Assessment book totals.
The assessor and chief county assessment
officer shall add up and note the aggregate of each column in the assessment
books; and shall also add in each book, under proper headings, a tabular
statement, showing the footings of the several columns upon each page; and
shall add up and set down the total of each column. When the assessor or chief
county assessment officer returns several assessment books, he or she shall, in
addition to this tabular statement, return a similar statement showing the
totals of all the books.
(Source: P.A. 83-121; 88-455.)
(35 ILCS 200/9-245)
Sec. 9-245. Return of books to board of review; counties of less than
3,000,000. In counties with less than 3,000,000 inhabitants, the chief county
assessment officer shall on or before the third Monday in June of the
assessment year, or on or before the 90th day following the certification of the final township assessment roll in the county, certified pursuant to Section 9-230 of this Code, whichever is later, return the assessment books to the board of review verified by
affidavit, substantially in the following form:
State of Illinois)
)ss.
.......... County)
I,...., chief county assessment officer do solemnly swear that this
book contains a correct and full list of all the property subject to taxation
in ...., so far as I have been able to ascertain the same; and
that the assessed value set down in the column opposite the descriptions of
property is a just and equitable assessment under the law, to the best of my
knowledge and belief, and that the footings of the columns and the
accompanying tabular statement, are correct to the best of my knowledge and
belief.
Dated ..........
(Source: P.A. 99-573, eff. 7-15-16.)
(35 ILCS 200/9-250)
Sec. 9-250.
Abstract of assessment by county clerk.
Annually, upon receipt
of the assessment books from the board of review or board of appeals, each
county clerk shall make out and, within 30 days, transmit to the Department, on
forms provided or approved by the Department, an abstract of the assessment of
property. The values to be given in the abstracts shall be the assessed
valuations.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
(35 ILCS 200/9-255)
Sec. 9-255.
Statement of incomplete assessments.
In case of the failure
of any assessor to certify the assessment within the time specified in this
Act, each county clerk shall transmit to the Department a statement of the
assessment in all the townships or districts from which returns have been
received, together with a statement of the amount of taxable property assessed
in the defaulting townships or districts for the previous year.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
(35 ILCS 200/Art. 9 Div. 5 heading)
(35 ILCS 200/9-260)
Sec. 9-260. Assessment of omitted property; counties of 3,000,000 or
more.
(a) After signing the affidavit, the county assessor
shall have power, when directed by the board of
appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter), or on his or her own
initiative, subject to the limitations of Sections 9-265 and 9-270, to assess properties which
may have been omitted from assessments
for the current year and not more than 3 years prior to the current year for which the property was
liable to be taxed, and for which the tax has not been paid, but only on notice
and an opportunity to be heard in the manner and form required by law, and
shall enter the assessments upon the assessment books. Any notice shall include (i) a request that a person receiving the notice who is not the current taxpayer contact the office of the county assessor and explain that the person is not the current taxpayer, which contact may be made on the telephone, in writing, or in person upon receipt of the notice, and (ii) the name, address, and telephone number of the appropriate personnel in the office of the county assessor to whom the response should be made. Any time period for the review of an omitted assessment included in the notice shall be consistent with the time period established by the assessor in accordance with subsection (a) of Section 12-55. No charge for tax of
previous years shall be made against any property if (1) the assessor failed to notify the board of review of the omitted assessment in accordance with subsection (a-1) of this Section; (2) the property was last
assessed as unimproved, the owner of such property gave notice of
subsequent improvements and requested a reassessment as required by Section
9-180, and reassessment of the property was not made within the 16 month
period immediately following the receipt of that notice; (3) the owner of the property gave notice as required by Section 9-265; (4) the assessor received a building permit for the property evidencing
that new construction had occurred or was occurring on the property but
failed to list the improvement on the tax rolls; (5) the assessor
received a plat map, plat of survey, ALTA survey, mortgage survey, or
other similar document containing the omitted property but failed to
list the improvement on the tax rolls; (6) the assessor received a real
estate transfer declaration indicating a sale from an exempt property
owner to a non-exempt property owner but failed to list the property on
the tax rolls; or (7) the property was the subject of an assessment
appeal before the assessor or the board of review that had included the
intended omitted property as part of the assessment appeal and provided
evidence of its market value.
(a-1) After providing notice and an opportunity to be heard as
required by subsection (a) of this Section, the assessor shall render a
decision on the omitted assessment, whether or not the omitted
assessment was contested, and shall mail a notice of the decision to the
taxpayer of record or to the party that contested the omitted assessment. The notice of decision shall contain a statement that the
decision may be appealed to the board of review. The decision and all
evidence used in the decision shall be transmitted by the assessor to
the board of review on or before the dates specified in accordance with
Section 16-110.
(b) Any taxes based on the omitted assessment of a property pursuant to
Sections
9-260 through 9-270 and Sections 16-135 and 16-140 shall be prepared and mailed at the same time as the
estimated first
installment property tax bill for the preceding year (as described in
Section 21-30)
is prepared and mailed. The omitted assessment tax bill
is not due
until the date on which the second installment property tax bill for the
preceding
year becomes due. The omitted assessment tax bill shall be deemed
delinquent
and shall bear interest beginning on the day after the due date of the second
installment
(as described in Section 21-25). Any taxes for omitted assessments deemed
delinquent
after the due date of the second installment tax bill shall bear
interest at the rate of
1.5% per month or portion thereof until paid or forfeited (as described in
Section 21-25).
(c) The
assessor shall have no power to change the assessment or alter the
assessment books in any other manner or for any other purpose so as to
change or affect the taxes in that year, except as ordered by the board of
appeals (until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter). The county
assessor shall make
all changes and corrections ordered by the board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter).
The county assessor may for the purpose
of revision by the board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
certify the assessment books
for any town or taxing district after or when such books are completed.
(Source: P.A. 96-1553, eff. 3-10-11.)
(35 ILCS 200/9-265)
Sec. 9-265. Omitted property; interest; change in exempt use or ownership.
(a)
If any property is omitted in the assessment of any year or years, not to exceed the current assessment year and 3 prior years, so that the
taxes, for which the property was liable, have not been paid, or if by reason
of defective description or assessment, taxes on any property for any year or
years have not been paid, or if any taxes are refunded under subsection (b) of
Section 14-5 because the taxes were assessed in the wrong person's name, the
property, when discovered, shall be listed and assessed by the board of review
or, in counties with 3,000,000 or more inhabitants, by the county assessor
either on his
or her own initiative or when so directed by the board of appeals or board of
review.
(b) The
board of review in counties with less than 3,000,000 inhabitants or the
county assessor in counties with 3,000,000 or more inhabitants may
develop reasonable procedures for contesting the listing of omitted
property under this Division.
(c) For purposes
of this Section, "defective description or assessment" includes a description
or assessment which omits all the improvements thereon as a result of which
part of the taxes on the total value of the property as improved remain unpaid.
In the case of property subject to assessment by the Department, the property
shall be listed and assessed by the Department. All such property shall be
placed on the assessment and tax books.
(d) The arrearages of taxes which might
have been assessed, with 10% interest thereon for each year or portion thereof
from 2 years after the time the first correct tax bill ought to have been
received, shall be charged against the property by the county clerk.
(e) When property or acreage omitted by either incorrect survey or other
ministerial assessor error is discovered and the owner has paid its tax
bills as received for the year or years of omission of the parcel, then the
interest authorized by this Section shall not be chargeable to the owner.
However, nothing in this Section shall prevent the collection of the principal
amount of back taxes due and owing.
(f) If any property listed as exempt by the chief county assessment officer
has a change in use, a change in leasehold estate, or a change in titleholder
of record by purchase, grant, taking or transfer, it shall be the obligation
of the transferee to notify the chief county assessment officer in writing
within 90 days of the change. If mailed, the notice shall be sent by certified mail,
return receipt requested, and shall include the name and address of the
taxpayer, the legal description of the property, and the property index number
of the property when an index number exists. If notice is provided in person, it shall be provided on a form prescribed
by the chief county assessment officer, and the chief county assessment
officer shall provide a date stamped copy of the notice. Except as
provided in item (6) of subsection (a) of Section 9-260, item (6) of
Section 16-135, and item (6) of Section 16-140 of this Code, if the failure to give the
notification results in the assessing official continuing to list the property
as exempt in subsequent years, the property shall be considered omitted
property for purposes of this Code.
(g) In counties with fewer than 3,000,000 inhabitants, if a
chief county assessment officer discovers at any time before
judgment that a property has been granted a homestead exemption
under Article 15 of this Code to which it was not entitled,
the chief county assessment officer may consider the erroneously
exempt portion of the property as omitted property under this
Section for that taxable year only.
(Source: P.A. 98-615, eff. 6-1-14.)
(35 ILCS 200/9-270)
Sec. 9-270. Omitted property; limitations on assessment. A charge for tax
and interest for previous years, as
provided in Sections 9-265 or 14-40, shall not be made
against any property for years prior to the date of ownership of the person
owning
the property at the time the liability for the
omitted tax was first
ascertained. Ownership as used in this section shall be held to refer to
bona fide legal and equitable titles or interests acquired for value and
without notice of the tax, as may appear by deed, deed of trust, mortgage,
certificate of purchase or sale, or other form of contract. No charge
for tax of previous years, as provided in Section 9-265,
shall be made against any property if (1) the assessor failed to notify the board of
review of an omitted assessment in accordance with subsection (a-1) of Section 9-260; (2) the property was
last
assessed as unimproved, the owner of the property gave notice
of
subsequent improvements and requested a reassessment as required by Section
9-180, and reassessment of the property
was not made
within the 16 month period immediately following the receipt of that
notice; (3) the owner of the property gave notice as
required by Section 9-265; (4) the assessor received a building permit
for the property evidencing that new construction had occurred or was
occurring on the property but failed to list the improvement on the tax
rolls; (5) the assessor received a plat map, plat of survey, ALTA
survey, mortgage survey, or other similar document containing the omitted
property but failed to list the improvement on the tax rolls; (6) the
assessor received a real estate transfer declaration indicating a sale
from an exempt property owner to a non-exempt property owner but failed
to list the property on the tax rolls; or (7) the property was the
subject of an assessment appeal before the assessor or the board of
review that had included the intended omitted property as part of the
assessment appeal and provided evidence of its market value. The owner of property, if known, assessed under this and the
preceding section shall be notified by the county assessor, board of
review or
Department, as the case may require.
(Source: P.A. 96-1553, eff. 3-10-11.)
(35 ILCS 200/9-275)
Sec. 9-275. Erroneous homestead exemptions.
(a) For purposes of this Section:
"Erroneous homestead exemption" means a homestead exemption that was granted for real property in a taxable year if the property was not eligible for that exemption in that taxable year. If the taxpayer receives an erroneous homestead exemption under a single Section of this Code for the same property in multiple years, that exemption is considered a single erroneous homestead exemption for purposes of this Section. However, if the taxpayer receives erroneous homestead exemptions under multiple Sections of this Code for the same property, or if the taxpayer receives erroneous homestead exemptions under the same Section of this Code for multiple properties, then each of those exemptions is considered a separate erroneous homestead exemption for purposes of this Section.
"Homestead exemption" means an exemption under Section 15-165 (veterans with disabilities), 15-167 (returning veterans), 15-168 (persons with disabilities), 15-169 (standard homestead for veterans with disabilities), 15-170 (senior citizens), 15-172 (low-income senior citizens assessment freeze), 15-175 (general homestead), 15-176 (alternative general homestead), or 15-177 (long-time occupant).
"Erroneous exemption principal amount" means the total difference between the property taxes actually billed to a property index number and the amount of property taxes that would have been billed but for the erroneous exemption or exemptions.
"Taxpayer" means the property owner or leasehold owner that erroneously received a homestead exemption upon property.
(b) Notwithstanding any other provision of law, in counties with 3,000,000 or more inhabitants, the chief county assessment officer shall include the following information with each assessment notice sent in a general assessment year: (1) a list of each homestead exemption available under Article 15 of this Code and a description of the eligibility criteria for that exemption, including the number of assessment years of automatic renewal remaining on a current senior citizens homestead exemption if such an exemption has been applied to the property; (2) a list of each homestead exemption applied to the property in the current assessment year; (3) information regarding penalties and interest that may be incurred under this Section if the taxpayer received an erroneous homestead exemption in a previous taxable year; and (4) notice of the 60-day grace period available under this subsection. If, within 60 days after receiving his or her assessment notice, the taxpayer notifies the chief county assessment officer that he or she received an erroneous homestead exemption in a previous taxable year, and if the taxpayer pays the erroneous exemption principal amount, plus interest as provided in subsection (f), then the taxpayer shall not be liable for the penalties provided in subsection (f) with respect to that exemption.
(c) In counties with 3,000,000 or more inhabitants, when the chief county assessment officer determines that one or more erroneous homestead exemptions was applied to the property, the erroneous exemption principal amount, together with all applicable interest and penalties as provided in subsections (f) and (j), shall constitute a lien in the name of the People of Cook County on the property receiving the erroneous homestead exemption. Upon becoming aware of the existence of one or more erroneous homestead exemptions, the chief county assessment officer shall cause to be served, by both regular mail and certified mail, a notice of discovery as set forth in subsection (c-5). The chief county assessment officer in a county with 3,000,000 or more inhabitants may cause a lien to be recorded against property that (1) is located in the county and (2) received one or more erroneous homestead exemptions if, upon determination of the chief county assessment officer, the taxpayer received: (A) one or 2 erroneous homestead exemptions for real property, including at least one erroneous homestead exemption granted for the property against which the lien is sought, during any of the 3 collection years immediately prior to the current collection year in which the notice of discovery is served; or (B) 3 or more erroneous homestead exemptions for real property, including at least one erroneous homestead exemption granted for the property against which the lien is sought, during any of the 6 collection years immediately prior to the current collection year in which the notice of discovery is served. Prior to recording the lien against the property, the chief county assessment officer shall cause to be served, by both regular mail and certified mail, return receipt requested, on the person to whom the most recent tax bill was mailed and the owner of record, a notice of intent to record a lien against the property. The chief county assessment officer shall cause the notice of intent to record a lien to be served within 3 years from the date on which the notice of discovery was served.
(c-5) The notice of discovery described in subsection (c) shall: (1) identify, by property index number, the property for which the chief county assessment officer has knowledge indicating the existence of an erroneous homestead exemption; (2) set forth the taxpayer's liability for principal, interest, penalties, and administrative costs including, but not limited to, recording fees described in subsection (f); (3) inform the taxpayer that he or she will be served with a notice of intent to record a lien within 3 years from the date of service of the notice of discovery; (4) inform the taxpayer that he or she may pay the outstanding amount, plus interest, penalties, and administrative costs at any time prior to being served with the notice of intent to record a lien or within 30 days after the notice of intent to record a lien is served; and (5) inform the taxpayer that, if the taxpayer provided notice to the chief county assessment officer as provided in subsection (d-1) of Section 15-175 of this Code, upon submission by the taxpayer of evidence of timely notice and receipt thereof by the chief county assessment officer, the chief county assessment officer will withdraw the notice of discovery and reissue a notice of discovery in compliance with this Section in which the taxpayer is not liable for interest and penalties for the current tax year in which the notice was received.
For the purposes of this subsection (c-5):
"Collection year" means the year in which the first and second installment of the current tax year is billed.
"Current tax year" means the year prior to the collection year.
(d) The notice of intent to record a lien described in subsection (c) shall: (1) identify, by property index number, the property against which the lien is being sought; (2) identify each specific homestead exemption that was erroneously granted and the year or years in which each exemption was granted; (3) set forth the erroneous exemption principal amount due and the interest amount and any penalty and administrative costs due; (4) inform the taxpayer that he or she may request a hearing within 30 days after service and may appeal the hearing officer's ruling to the circuit court; (5) inform the taxpayer that he or she may pay the erroneous exemption principal amount, plus interest and penalties, within 30 days after service; and (6) inform the taxpayer that, if the lien is recorded against the property, the amount of the lien will be adjusted to include the applicable recording fee and that fees for recording a release of the lien shall be incurred by the taxpayer. A lien shall not be filed pursuant to this Section if the taxpayer pays the erroneous exemption principal amount, plus penalties and interest, within 30 days of service of the notice of intent to record a lien.
(e) The notice of intent to record a lien shall also include a form that the taxpayer may return to the chief county assessment officer to request a hearing. The taxpayer may request a hearing by returning the form within 30 days after service. The hearing shall be held within 90 days after the taxpayer is served. The chief county assessment officer shall promulgate rules of service and procedure for the hearing. The chief county assessment officer must generally follow rules of evidence and practices that prevail in the county circuit courts, but, because of the nature of these proceedings, the chief county assessment officer is not bound by those rules in all particulars. The chief county assessment officer shall appoint a hearing officer to oversee the hearing. The taxpayer shall be allowed to present evidence to the hearing officer at the hearing. After taking into consideration all the relevant testimony and evidence, the hearing officer shall make an administrative decision on whether the taxpayer was erroneously granted a homestead exemption for the taxable year in question. The taxpayer may appeal the hearing officer's ruling to the circuit court of the county where the property is located as a final administrative decision under the Administrative Review Law.
(f) A lien against the property imposed under this Section shall be filed with the county recorder of deeds, but may not be filed sooner than 60 days after the notice of intent to record a lien was delivered to the taxpayer if the taxpayer does not request a hearing, or until the conclusion of the hearing and all appeals if the taxpayer does request a hearing. If a lien is filed pursuant to this Section and the taxpayer received one or 2 erroneous homestead exemptions during any of the 3 collection years immediately prior to the current collection year in which the notice of discovery is served, then the erroneous exemption principal amount, plus 10% interest per annum or portion thereof from the date the erroneous exemption principal amount would have become due if properly included in the tax bill, shall be charged against the property by the chief county assessment officer. However, if a lien is filed pursuant to this Section and the taxpayer received 3 or more erroneous homestead exemptions during any of the 6 collection years immediately prior to the current collection year in which the notice of discovery is served, the erroneous exemption principal amount, plus a penalty of 50% of the total amount of the erroneous exemption principal amount for that property and 10% interest per annum or portion thereof from the date the erroneous exemption principal amount would have become due if properly included in the tax bill, shall be charged against the property by the chief county assessment officer. If a lien is filed pursuant to this Section, the taxpayer shall not be liable for interest that accrues between the date the notice of discovery is served and the date the lien is filed. Before recording the lien with the county recorder of deeds, the chief county assessment officer shall adjust the amount of the lien to add administrative costs, including but not limited to the applicable recording fee, to the total lien amount.
(g) If a person received an erroneous homestead exemption under Section 15-170 and: (1) the person was the spouse, child, grandchild, brother, sister, niece, or nephew of the previous taxpayer; and (2) the person received the property by bequest or inheritance; then the person is not liable for the penalties imposed under this Section for any year or years during which the chief county assessment officer did not require an annual application for the exemption or, in a county with 3,000,000 or more inhabitants, an application for renewal of a multi-year exemption pursuant to subsection (i) of Section 15-170, as the case may be. However, that person is responsible for any interest owed under subsection (f).
(h) If the erroneous homestead exemption was granted as a result of a clerical error or omission on the part of the chief county assessment officer, and if the taxpayer has paid the tax bills as received for the year in which the error occurred, then the interest and penalties authorized by this Section with respect to that homestead exemption shall not be chargeable to the taxpayer. However, nothing in this Section shall prevent the collection of the erroneous exemption principal amount due and owing.
(i) A lien under this Section is not valid as to (1) any bona fide purchaser for value without notice of the erroneous homestead exemption whose rights in and to the underlying parcel arose after the erroneous homestead exemption was granted but before the filing of the notice of lien; or (2) any mortgagee, judgment creditor, or other lienor whose rights in and to the underlying parcel arose before the filing of the notice of lien. A title insurance policy for the property that is issued by a title company licensed to do business in the State showing that the property is free and clear of any liens imposed under this Section shall be prima facie evidence that the taxpayer is without notice of the erroneous homestead exemption. Nothing in this Section shall be deemed to impair the rights of subsequent creditors and subsequent purchasers under Section 30 of the Conveyances Act.
(j) When a lien is filed against the property pursuant to this Section, the chief county assessment officer shall mail a copy of the lien to the person to whom the most recent tax bill was mailed and to the owner of record, and the outstanding liability created by such a lien is due and payable within 30 days after the mailing of the lien by the chief county assessment officer. This liability is deemed delinquent and shall bear interest beginning on the day after the due date at a rate of 1.5% per month or portion thereof. Payment shall be made to the county treasurer. Upon receipt of the full amount due, as determined by the chief county assessment officer, the county treasurer shall distribute the amount paid as provided in subsection (k). Upon presentment by the taxpayer to the chief county assessment officer of proof of payment of the total liability, the chief county assessment officer shall provide in reasonable form a release of the lien. The release of the lien provided shall clearly inform the taxpayer that it is the responsibility of the taxpayer to record the lien release form with the county recorder of deeds and to pay any applicable recording fees.
(k) The county treasurer shall pay collected erroneous exemption principal amounts, pro rata, to the taxing districts, or their legal successors, that levied upon the subject property in the taxable year or years for which the erroneous homestead exemptions were granted, except as set forth in this Section. The county treasurer shall deposit collected penalties and interest into a special fund established by the county treasurer to offset the costs of administration of the provisions of this Section by the chief county assessment officer's office, as appropriated by the county board. If the costs of administration of this Section exceed the amount of interest and penalties collected in the special fund, the chief county assessor shall be reimbursed by each taxing district or their legal successors for those costs. Such costs shall be paid out of the funds collected by the county treasurer on behalf of each taxing district pursuant to this Section.
(l) The chief county assessment officer in a county with 3,000,000 or more inhabitants shall establish an amnesty period for all taxpayers owing any tax due to an erroneous homestead exemption granted in a tax year prior to the 2013 tax year. The amnesty period shall begin on the effective date of this amendatory Act of the 98th General Assembly and shall run through December 31, 2013. If, during the amnesty period, the taxpayer pays the entire arrearage of taxes due for tax years prior to 2013, the county clerk shall abate and not seek to collect any interest or penalties that may be applicable and shall not seek civil or criminal prosecution for any taxpayer for tax years prior to 2013. Failure to pay all such taxes due during the amnesty period established under this Section shall invalidate the amnesty period for that taxpayer.
The chief county assessment officer in a county with 3,000,000 or more inhabitants shall (i) mail notice of the amnesty period with the tax bills for the second installment of taxes for the 2012 assessment year and (ii) as soon as possible after the effective date of this amendatory Act of the 98th General Assembly, publish notice of the amnesty period in a newspaper of general circulation in the county. Notices shall include information on the amnesty period, its purpose, and the method by which to make payment.
Taxpayers who are a party to any criminal investigation or to any civil or criminal litigation that is pending in any circuit court or appellate court, or in the Supreme Court of this State, for nonpayment, delinquency, or fraud in relation to any property tax imposed by any taxing district located in the State on the effective date of this amendatory Act of the 98th General Assembly may not take advantage of the amnesty period.
A taxpayer who has claimed 3 or more homestead exemptions in error shall not be eligible for the amnesty period established under this subsection.
(m) Notwithstanding any other provision of law, for taxable years 2019 through 2023, in counties with 3,000,000 or more inhabitants, the chief county assessment officer shall, if he or she learns that a taxpayer who has been granted a senior citizens homestead exemption has died during the period to which the exemption applies, send a notice to the address on record for the owner of record of the property notifying the owner that the exemption will be terminated unless, within 90 days after the notice is sent, the chief county assessment officer is provided with a basis to continue the exemption. The notice shall be sent by first-class mail, in an envelope that bears on its front, in boldface red lettering that is at least one inch in size, the words "Notice of Exemption Termination"; however, if the taxpayer elects to receive the notice by email and provides an email address, then the notice shall be sent by email.
(Source: P.A. 101-453, eff. 8-23-19; 101-622, eff. 1-14-20; 102-895, eff. 5-23-22.)
(35 ILCS 200/Art. 10 heading)
(35 ILCS 200/Art. 10 Div. 1 heading)
(35 ILCS 200/10-5)
Sec. 10-5. Solar energy systems; definitions. It is the policy of this
State that the use of solar energy systems should be encouraged because they
conserve nonrenewable resources, reduce pollution and promote the health and
well-being of the people of this State, and should be valued in relation to
these benefits.
(a) "Solar energy" means radiant energy received from
the sun at wave lengths suitable for heat transfer, photosynthetic use,
or photovoltaic use.
(b) "Solar collector" means
(c) "Solar storage mechanism" means equipment or elements (such as
piping and transfer mechanisms, containers, heat exchangers, or controls
thereof, and gases, solids, liquids, or combinations thereof) that are
utilized for storing solar energy, gathered by a solar collector, for
subsequent use.
(d) "Solar energy system" means
(Source: P.A. 102-662, eff. 9-15-21.)
(35 ILCS 200/10-10)
Sec. 10-10.
Valuation of solar energy systems.
When a solar energy system
has been installed in improvements on any property, the owner of that property
is entitled to claim, by filing with the chief county assessment officer, an
alternate valuation of those improvements. When a claim for alternate
valuation is filed, the chief county assessment officer shall ascertain the
value of the improvements as if equipped with a conventional heating or cooling
system and the value of the improvements as equipped with the solar energy
system. So long as the solar energy system is used in total or part as the
means of utilizing solar energy improvements, the alternate valuation computed
as the lesser of the two values ascertained under this paragraph shall be
applied. When the solar energy system so valued ceases to be used as the means
of heating or cooling those improvements, the owner of that property shall
within 30 days notify the chief county assessment officer in writing
by certified mail.
(Source: P.A. 80-430; 88-455.)
(35 ILCS 200/Art. 10 Div. 2 heading)
(35 ILCS 200/10-15)
Sec. 10-15.
Condominiums and cooperatives.
In counties with 200,000 or more
inhabitants which classify property, condominiums occupied by the owner as a
residence for a minimum of 6 months during the year and created in accordance
with the provisions of the "Condominium Property Act", as well as land with
improvements owned and operated as a cooperative, shall be assessed on the same
basis of assessment as single family residences in such counties.
(Source: P.A. 78-709; 88-455.)
(35 ILCS 200/10-20)
Sec. 10-20.
Repairs and maintenance of residential property.
Maintenance and repairs to residential property owned and used
exclusively for a residential purpose shall not increase the assessed
valuation of the property. For purposes of this Section, work
shall be deemed repair and maintenance when it (1) does not increase the
square footage of improvements and does not materially alter the
existing character and condition of the structure but is limited to work
performed to prolong the life of the existing improvements or to keep the
existing improvements in a well maintained condition; and (2) employs
materials, such as those used for roofing or siding, whose value is not greater
than the replacement value of the materials being replaced.
Maintenance and repairs, as
those terms are used in this Section, to property that enhance the overall
exterior and interior appearance and quality of a residence by restoring
it from a state of disrepair to a standard state of repair do not "materially
alter the
existing character and condition" of the residence.
(Source: P.A. 90-788, eff. 8-14-98.)
(35 ILCS 200/10-23)
Sec. 10-23. Improvements to residential property; accessibility.
(a) Accessibility improvements made to residential property shall not increase the assessed valuation of the property for a period of 7 years after the improvements are completed.
(b) For the purposes of this Section, "accessibility improvement" means a home modification listed under the Home Services Program administered by the Department of Human Services (Part 686 of Title 89 of the Illinois Administrative Code), including, but not limited to the installation of ramps and grab-bars, widening door-ways, and other changes to enhance the independence of a disabled or elderly individual.
(Source: P.A. 99-375, eff. 8-17-15.)
(35 ILCS 200/10-25)
Sec. 10-25.
Model homes, townhomes, and condominium units.
If the
construction of a single family dwelling is
completed after December 29, 1986 or the construction of a single family
townhome or condominium unit is completed after the effective date of this
amendatory Act of 1994, and that dwelling, townhome, or condominium unit
is not occupied as a
dwelling but is used as a display or demonstration model home, townhome or
condominium unit for prospective
buyers of the dwelling or of similar homes, townhomes, or condominium units
to be built on
other property, the
assessed value of the property on which the dwelling, townhome, or
condominium was constructed shall be
the same as the assessed value of the property prior to construction and prior
to any change in the zoning classification of the property prior to
construction of the dwelling, townhome or condominium unit. The
application of this Section shall not be
affected if the display or demonstration model home, townhome or condominium
unit contains home furnishings,
appliances, offices, and office equipment to further sales activities. This
Section shall not be applicable if the dwelling, townhome, or condominium
unit is occupied as a dwelling or
the property on which the dwelling, townhome, or condominium unit is
situated is sold or leased for use other
than as a display or demonstration model home, townhome, or condominium
unit. No property shall be eligible
for calculation of its assessed value under this Section for more than a
10-year period. If the dwelling, townhome, or condominium unit becomes
ineligible for the alternate valuation,
the owner shall within 60 days file with the chief county assessment officer a
certificate giving notice of such ineligibility.
For the purposes of this Section, no corporation, individual, sole proprietor
or partnership may have more than a total of 3 model homes, townhomes, or
condominium units at the same time
within a 3 mile radius. The center point of each
radius shall be the display or demonstration model that has been used as such
for the longest period of time. The person liable for taxes on property
eligible for assessment as provided in this Section shall file a verified
application with the chief county assessment officer on or before (i)
April 30 of each assessment year for which that assessment is desired in
counties with a population of 3,000,000 or more and (ii) December 31 of
each assessment year for which that assessment is desired in all other
counties. Failure to make a
timely filing in any assessment year constitutes a waiver of the right to
benefit for that assessment year.
(Source: P.A. 91-347, eff. 1-1-00.)
(35 ILCS 200/Art. 10 Div. 3 heading)
(35 ILCS 200/10-30)
Sec. 10-30. Subdivisions; counties of less than 3,000,000.
(a) In counties with less than 3,000,000 inhabitants, the platting and
subdivision of property into separate lots and the development of the
subdivided property with streets, sidewalks, curbs, gutters, sewer, water and
utility lines shall not increase the assessed valuation of all or any part of
the property, if:
(b) Except as provided in subsection (c) of this Section, the assessed
valuation of property so platted and subdivided shall be determined each year
based on the estimated price the property would bring at a fair voluntary sale
for use by the buyer for the same purposes for which the property was used when
last assessed prior to its platting.
(c) Upon completion of a habitable structure on any lot of subdivided
property, or upon the use of any lot, either alone or in conjunction
with any contiguous property, for any business, commercial or residential
purpose, or upon the initial sale of any platted lot, including a platted
lot which is vacant: (i) the provisions of subsection (b) of this Section
shall no longer apply in determining the assessed valuation of the lot, (ii)
each lot shall be assessed without regard to any provision of this Section, and
(iii) the assessed valuation of the remaining property, when next determined,
shall be reduced proportionately to reflect the exclusion of the property that
no longer qualifies for valuation under this Section. Holding or offering a
platted lot for initial sale shall not constitute a use of the lot for
business, commercial or residential purposes unless a habitable structure is
situated on the lot or unless the lot is otherwise used for a business,
commercial or residential purpose.
(d) This Section applies before the effective date of this amendatory Act of the 96th General Assembly and then applies again beginning January 1, 2012.
(Source: P.A. 95-135, eff. 1-1-08; 96-480, eff. 8-14-09.)
(35 ILCS 200/10-31)
Sec. 10-31. Subdivisions; counties of less than 3,000,000.
(a) In counties with less than 3,000,000 inhabitants, the platting and
subdivision of property into separate lots and the development of the
subdivided property with streets, sidewalks, curbs, gutters, sewer, water and
utility lines shall not increase the assessed valuation of all or any part of
the property, if:
(b) Except as provided in subsection (c) of this Section, the assessed
valuation of property so platted and subdivided shall be determined
based on the assessed value assigned to the property when last assessed prior to its last transfer or conveyance. An initial sale of any platted lot, including a lot that is vacant, or a transfer to a holder of a mortgage, as defined in Section 15-1207 of the Code of Civil Procedure, pursuant to a mortgage foreclosure proceeding or pursuant to a transfer in lieu of foreclosure, does not disqualify that lot from the provisions of this subsection (b).
(c) Upon completion of a habitable structure on any lot of subdivided
property, or upon the use of any lot, either alone or in conjunction
with any contiguous property, for any business, commercial or residential
purpose: (i) the provisions of subsection (b) of this Section
shall no longer apply in determining the assessed valuation of the lot, (ii)
each lot shall be assessed without regard to any provision of this Section, and
(iii) the assessed valuation of the remaining property, when next determined,
shall be reduced proportionately to reflect the exclusion of the property that
no longer qualifies for valuation under this Section. Holding or offering a
platted lot for initial sale shall not constitute a use of the lot for
business, commercial or residential purposes unless a habitable structure is
situated on the lot or unless the lot is otherwise used for a business,
commercial or residential purpose. The replatting of a subdivision or portion of a subdivision does not disqualify the replatted lots from the provisions of subsection (b).
(d) This Section applies on and after the effective date of this amendatory Act of the 96th General Assembly and through December 31, 2011.
(Source: P.A. 96-480, eff. 8-14-09.)
(35 ILCS 200/10-35)
Sec. 10-35.
Subdivision common areas.
(a) Residential property which is part of a development,
but which is individually owned and ownership of which includes the right,
by easement, covenant, deed or other interest in property, to the use
of any common area for recreational or similar residential purposes shall
be assessed at a value which includes the proportional share of the value
of that common area or areas.
Property is used as a "common area or areas" under this Section if
it is a lot, parcel, or area, the beneficial use and enjoyment of which
is reserved in whole as an appurtenance to the separately owned lots, parcels,
or areas within the planned development.
The common area or areas which are used for recreational or similar
residential purposes and which are assessed to a separate owner and are located
on separately identified parcels, shall be listed for assessment purposes at $1
per year.
(b) In counties with 3,000,000 or more inhabitants, any person desiring to
establish or to reestablish an assessment of $1 for any parcel on grounds of
common area status under this Section shall submit an application for the
assessment to the assessor. The application shall be submitted at the time
within which other applications for revisions of assessment may be made under
Section 14-35 by taxpayers in the township where the parcel is located, and
shall be in the form and accompanied by documentation, as the assessor may
require.
(c) If a $1 assessment is established pursuant to the application it may be
maintained from year to year so long as the ownership or use of the parcel has
not changed. When any change in ownership, use or other relevant fact occurs it
shall be the duty of the new owner in cases of change in ownership, or of the
current owner in all other cases, to notify the assessor in writing within 30
days of the change. The notice shall be sent by certified mail, return receipt
requested, and shall include the name and address of the taxpayer, the legal
description of the property, and the permanent index number of the property
where such number exists. If the failure to give such notification results in
the assessor continuing to assess the property at $1 in subsequent years in
error, the property shall be considered omitted property under Section 9-265.
Nothing in this Section shall be construed to limit the assessor's authority to
annually revise assessments subject to this Section under the procedures of
Section 9-85.
(d) No objection shall be made to the denial of an assessment of $1 under
this Section in any court except under Sections 21-175 and 23-5. No person may
object to or otherwise challenge the failure of any parcel to receive an
assessment of $1 under this Section in any proceeding in any court unless an
application for the $1 assessment was made under subsection (b) of this
Section.
(Source: P.A. 85-1386; 88-455.)
(35 ILCS 200/Art. 10 Div. 4 heading)
(35 ILCS 200/10-40)
Sec. 10-40.
Historic Residence Assessment Freeze Law;
definitions.
This Section and Sections 10-45 through 10-85 may be cited as the Historic
Residence Assessment Freeze Law.
As used in this Section
and Sections 10-45 through 10-85:
Historic building does not mean an individual unit of a cooperative.
The changes made to this Section by this amendatory Act of the 91st General
Assembly are declarative of existing law and shall not be construed as a new
enactment.
(Source: P.A. 90-114, eff. 1-1-98; 91-806, eff. 1-1-01.)
(35 ILCS 200/10-45)
Sec. 10-45.
Valuation during 8 year valuation period.
In furtherance of the policy of encouraging the rehabilitation of historic
residences, property certified pursuant to this Historic Residence Assessment
Freeze Law shall be eligible for an assessment freeze, as provided in this
Section, eliminating from consideration, for assessment purposes, the value
added by the rehabilitation and limiting the total valuation to the base year
valuation as defined in subsection (i) of Section 10-40. For all property
upon which the Director has issued a certificate of rehabilitation, the
valuation for purposes of assessment shall not exceed the base year valuation
for the entire 8-year valuation period, unless a taxing district elects, under
Section 10-85, that the provisions of this Section shall not apply to taxes
that are levied by that taxing district. In the event that election is made,
the property shall be valued under Section 9-145 or 9-150 for the purpose of
extending taxes of that taxing district. The changes made to this Section by
this amendatory Act of the 91st General Assembly are declarative of existing
law and shall not be construed as a new enactment.
(Source: P.A. 91-806, eff. 1-1-01.)
(35 ILCS 200/10-50)
Sec. 10-50.
Valuation after 8 year valuation period.
For the 4 years after
the expiration of the 8-year valuation period, the valuation for purposes of
computing the assessed valuation shall be as follows:
For the first year, the base year valuation plus 25% of the adjustment in
value.
For the second year, the base year valuation plus 50% of the adjustment in
value.
For the third year, the base year valuation plus 75% of the adjustment in
value.
For the fourth year, the then current fair cash value.
(Source: P.A. 82-1023; 88-455.)
(35 ILCS 200/10-55)
Sec. 10-55.
Application process and application period.
(a) The Director shall receive applications for certificates of
rehabilitation in a form and manner provided by him or her by rule.
The Director shall promptly notify the assessment officer of receipt of such
applications.
The rules
shall provide that an applicant may request preliminary approval of
rehabilitation before the rehabilitation period begins.
(b) The Director shall approve an application for a certificate of
rehabilitation when he or she finds that the restoration, preservation or
rehabilitation:
(c) The Director shall determine the length of the rehabilitation period,
which shall not exceed 2 years unless the Director finds:
(d) Upon approval of the application, the Director shall issue a
certificate of rehabilitation to the applicant and transmit a copy to the
assessment officer. The certificate shall identify the rehabilitation period.
(e) If during the 8-year valuation period and the adjustment valuation
period, the Director determines, in accordance with the Illinois
Administrative Procedure Act, that an historic building for
which a certificate of
rehabilitation has been issued has not been the subject of repair,
renovation, remodeling or improvement in accordance with the standards for
rehabilitation, he or she shall revoke the certificate of rehabilitation by
written notice to the taxpayer of record and transmit a copy of the
revocation to the assessment officer.
The provisions in Section 10-40 through 10-85 apply to certified
rehabilitation projects for which an application for a certificate of
rehabilitation has been filed with the Director within 2 years of the
rehabilitation period.
(Source: P.A. 91-357, eff. 7-29-99; 91-806, eff. 1-1-01.)
(35 ILCS 200/10-60)
Sec. 10-60.
Certificate of status.
It is the duty of the titleholder of
record or the owner of the beneficial interest of any historic building which
has been
issued a certificate of rehabilitation, to file with the chief county
assessment officer, on or before January 31 of each year, an affidavit stating
whether there has been any change in the ownership or use of such property, the
status of the owner-occupant, or, in the case of a cooperative,
whether there has been a change in the use of the property or a change in the
cooperative form of ownership. If there has been such a
change, the nature
of this change shall be stated. Failure to file such an affidavit shall, in the
discretion of the chief county assessment officer, constitute cause to revoke
the certificate of rehabilitation. The chief county assessment officer shall
furnish to the owner a form for the affidavit wherein the owner may state
whether there has been any change in the ownership or use of the property or
the status of the owner. If the chief county assessment officer determines that
the historic building is no longer used as an owner-occupied single family
residence or an owner-occupied multi-family residence, or that there has
been a sale or transfer for value of the
historic
building other than to the
first owner-occupant after the issuance of a certificate of rehabilitation,
or that the historic building no longer
meets the definition of a cooperative, he
or she shall revoke the certificate by written notice to the taxpayer of
record, and shall send a copy of that notice to the Department.
(Source: P.A. 89-675, eff. 8-14-96; 90-114, eff. 1-1-98.)
(35 ILCS 200/10-65)
Sec. 10-65.
Receipt of applications.
An approved local
government shall receive applications for certificates
of rehabilitation within its corporate boundaries. The decision of the
approved local government shall be final unless disapproved by the Director
within 30 days of his receipt of the application and local decision.
(Source: P.A. 86-1481; 88-455.)
(35 ILCS 200/10-70)
Sec. 10-70.
Computation of valuation.
(a) Upon receipt of the certificate of rehabilitation, the assessment
officer shall determine the base year valuation and shall make a notation on
each statement of assessment during the 8-year valuation period and the
adjustment valuation period that the valuation of the historic building shall
be based upon the issuance of a certificate of rehabilitation.
(b) Upon revocation of a certificate of rehabilitation,
the assessment officer shall compute the assessed valuation of the
building on the basis of the then current fair cash value.
(c) An historic building receiving a certificate of rehabilitation shall
not be eligible for the homestead improvement exemption during the 8-year
valuation period and adjustment valuation period.
(Source: P.A. 86-1481; 88-455.)
(35 ILCS 200/10-75)
Sec. 10-75.
Approval of municipal ordinances.
In addition to the powers and
duties described elsewhere in this Code, the Director may approve county or
municipal ordinances which qualify historic buildings for consideration under
this Code. However, no ordinance shall be approved unless it:
(Source: P.A. 87-818; 88-455.)
(35 ILCS 200/10-80)
Sec. 10-80.
Rules and regulations.
The Director may promulgate rules and
regulations as may be necessary to administer this Code, including but not
limited to provisions that:
These regulations shall not preclude the issuance of a certificate of
rehabilitation for a condominium.
(Source: P.A. 89-675, eff. 8-14-96; 90-114, eff. 1-1-98.)
(35 ILCS 200/10-85)
Sec. 10-85.
Election by taxing district to deny special tax treatment.
Any
taxing district may elect by a majority vote of its governing authority within
the first 30 days of each calendar year, upon written notice to the county
clerk and the assessment officer, that the provisions of Sections 10-40 through
10-80 shall not apply to taxes that are levied by the taxing district. In the
event the Director has issued a certificate of rehabilitation upon a historic
building within a taxing district in a year prior to that taxing district's
election under this Section or if the rehabilitation period commenced prior to
the taxing district's election, the taxing district's election shall have no
effect on the property for the 8-year valuation period and the adjustment
valuation period.
(Source: P.A. 86-1481; 88-455.)
(35 ILCS 200/Art. 10 Div. 5 heading)
(35 ILCS 200/10-90)
Sec. 10-90.
Property used for airport purposes.
In counties with 200,000
or more inhabitants, in addition to valuation as otherwise permitted by law,
upon the filing of an application under Section 10-95 by the person liable for
the taxes on that property, which is used for airport purposes and has been so
used for the 3 years immediately preceding the year when the assessment is made
shall be valued on the basis of 33 1/3% of its fair cash value, based upon the
price it would bring at a fair, voluntary sale for use by the buyer for airport
purposes.
Property is considered used for airport purposes under this Section if
it is devoted primarily to the operation of an airport or restricted landing
field approved by the Department of Transportation in accordance with the
Illinois Aeronautics Act and is open to the public except as restricted by the
Department of Transportation or the Illinois Aeronautics Act.
(Source: P.A. 81-840; 88-455.)
(35 ILCS 200/10-95)
Sec. 10-95.
Application process.
The person liable for taxes on land used
for airport purposes must file a verified application requesting the additional
valuation provided for in Section 10-90, with the chief county assessment
officer of the county where the land is located, by January 1 of each year for
which that valuation is desired. The application shall be in the form
prescribed by the Department and contain such information as may reasonably be
required to determine whether the applicant meets the requirements of Section
10-90. If the application shows the applicant is entitled to the valuation, the
chief county assessment officer shall approve it; otherwise, he or she shall
reject the application.
When an application has been filed with and approved by the chief county
assessment officer, he or she shall determine the valuation of the land in two
ways as otherwise permitted by law, and as described in Section 10-90, and
shall list those valuations separately. The county clerk, in preparing
assessment books, lists and blanks under Section 9-100, shall include columns
for indicating the approval of an application filed under this Section and for
setting out the valuations made as otherwise permitted by law, and under
Section 10-90.
(Source: P.A. 77-2783; 88-455.)
(35 ILCS 200/10-100)
Sec. 10-100.
Liability for prior year's taxes.
The valuation determined
under Section 10-90 shall be used for each year for which application is made
and approved under Section 10-95. When any portion of the land is no longer
used for airport purposes, the person liable for taxes on that portion of the
land shall notify the chief county assessment officer, in writing, of that
fact, and shall pay to the county treasurer, by the following September 1, the
difference between the taxes paid in each of the 3 preceding years as based on
a valuation under Section 10-90 and what those taxes for each of those years
would have been when based on the valuation as otherwise permitted by law,
together with 5% interest. If this difference is not paid by the following
September 1, the amount of that difference shall be considered as delinquent
taxes under this Code.
(Source: P.A. 77-2783; 88-455.)
(35 ILCS 200/10-105)
Sec. 10-105.
Interstate bridges.
All bridge structures across any navigable
streams forming the boundary line between the State of Illinois and any other
State, and not classified as operating property by any railroad operating in
this State, shall be assessed by the township or other assessor in the county
or township where the structure is located. All provisions relating to the
assessment and taxation of property, shall apply to those bridges. The assessor
shall give in his or her description the quarter section of property, section
of property, township and range in which the bridge is located or terminates in
this State, together with the metes and bounds of the ground occupied by the
bridge and the approaches to it, from the end on the Illinois shore to the
center of the main channel of the stream crossed by the bridge. To obtain the
description, the assessor may employ a competent surveyor, and the expense of
making the survey and description shall be charged as a tax against the
property by the county clerk, on the certificate of the surveyor. One survey of
any bridge and approaches made under this Code, shall be deemed sufficient for
the purpose of subsequent assessment of the bridge or approaches.
In default of the payment of any tax assessed against any bridge company, the
bridge structure and its approaches that are located within this State,
together with the land on which they are located, as described by the assessor,
and the franchise belonging thereto, shall be sold for the tax at the same time
and in the same manner as other property in the county is sold for delinquent
tax. Any county, city, town, school district or other municipal corporation,
interested in the collection of the tax levied upon the bridge, may become the
purchaser at the sale, or at any sale of the property under judgment recovered
upon, or to enforce the collection of the tax; and if the property so sold is
not redeemed, may acquire, hold, sell and dispose of the title.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/Art. 10 Div. 6 heading)
(35 ILCS 200/10-110)
Sec. 10-110.
Farmland.
The equalized assessed value of a farm, as defined
in Section 1-60 and if used as a farm for the 2 preceding years, except tracts
subject to assessment under Section 10-145, shall be determined as described in
Sections 10-115 through 10-140.
To assure proper implementation of Sections 10-110 through 10-140, the
Department may withhold non-farm multipliers for any county other than a county
with more than 3,000,000 inhabitants that classifies property for tax
purposes.
(Source: P.A. 92-301, eff. 1-1-02.)
(35 ILCS 200/10-115)
Sec. 10-115. Department guidelines and valuations for farmland. The
Department shall issue guidelines and recommendations for the valuation of
farmland to achieve equitable assessment within and between counties.
The Director of Revenue shall appoint a five-person Farmland Assessment
Technical Advisory Board, consisting of technical experts from the colleges
or schools of agriculture of the State universities and State and federal
agricultural agencies, to advise in and provide data and technical information
needed for implementation of this Section.
By May 1 of each year, the Department shall certify to each chief county
assessment officer the following, calculated from data provided by the Farmland
Technical Advisory Board, on a per acre basis by soil productivity index for
harvested cropland, using moving averages for the most recent 5-year period for
which data are available:
(Source: P.A. 98-109, eff. 7-25-13.)
(35 ILCS 200/10-120)
Sec. 10-120.
County Farmland Assessment Review Committee.
A County Farmland
Assessment Review Committee (hereafter referred to as the Committee) shall be
established in each county to advise the chief county assessment officer on the
interpretation and application of the State-certified farmland values,
guidelines and the implementation of this Section. The Committee shall consist
of 5 members: the chief county assessment officer or his or her designee, the
Chairman of the County Board of Review or another member of that Board
appointed by the Chairman, and 3 farmers appointed by the Chairman of the
County Board. The County Board of each county may fix the compensation of
members of the Committee for attendance at meetings of the committee. The chief
county assessment officer or designee shall be chairman and shall convene the
Committee on or about May 1 of each year. The Committee may solicit public
input.
Each chief county assessment officer shall present annually to the Committee
the farmland valuation procedure to be used in that county and the equalized
assessed valuations by productivity index to be used for the next assessment
year. On or about June 1, the Committee shall hold a public hearing on the
equalized assessed values of farmland proposed by the Department and the
implementation of the procedures proposed by the chief county assessment
officer. If the Committee concurs with the procedures and valuations, the
chief county assessment officer shall proceed with the farmland assessment
process. If the Committee objects to the procedures or valuations proposed,
the Committee shall make alternate recommendations to the Department by August
1. The Department shall rule within 30 days and direct the chief county
assessment officer to implement the ruling. The Committee may appeal the
Department's ruling to the Property Tax Appeal Board within 30 days. The
Property Tax Appeal Board shall be the final authority in any appeal and its
decisions under this paragraph shall not be subject to the Administrative
Review Law. Appeals by the Committee shall be heard by the Property Tax Appeal
Board within 30 days of receipt; a decision must be rendered within 60 days of
receipt, and not later than December 31 of the year preceding the assessment
year. Appeals by the Committee of any county shall take precedence over all
individual taxpayer appeals.
(Source: P.A. 86-954; 88-455.)
(35 ILCS 200/10-125)
Sec. 10-125.
Assessment level by type of farmland.
Cropland, permanent
pasture and other farmland shall be defined according to U.S. Census Bureau
definitions in use during that assessment year and assessed in the following
way:
In no case shall the equalized assessed value of permanent pasture be below
1/3, nor the equalized assessed value of other farmland, except wasteland, be
below 1/6, of the equalized assessed value per acre of cropland of the lowest
productivity index certified under Section 10-115.
(Source: P.A. 86-954; 88-455.)
(35 ILCS 200/10-130)
Sec. 10-130.
Farmland valuation; counties of 3,000,000 or more.
In
counties with more than 3,000,000 inhabitants, the equalized assessed value per
acre of farmland shall be the lesser of either 16% of the fair cash value of
the farmland estimated at the price it would bring at a fair, voluntary sale
for use by the buyer as a farm as defined in Section 1-60, or 90% of the
1983 average equalized assessed value per acre certified by the Department.
(Source: P.A. 86-954; 88-455.)
(35 ILCS 200/10-135)
Sec. 10-135.
Farmland not subject to equalization.
The assessed valuation of
farmland assessed under Sections 10-110 through 10-130 shall not be subject to
equalization by means of State equalization factors. Equalization factors
applied by a chief county assessment officer or a Board of Review under
Sections 9-205 and 16-60 shall be applied to assessments of farmland only to
achieve assessments as required by Sections 10-110 through 10-130.
(Source: P.A. 92-301, eff. 1-1-02.)
(35 ILCS 200/10-140)
Sec. 10-140.
Other improvements.
Improvements other than the dwelling,
appurtenant structures and site, including, but not limited to, roadside stands
and buildings used for storing and protecting farm machinery and equipment, for
housing livestock or poultry, or for storing feed, grain or any substance that
contributes to or is a product of the farm, shall have an equalized assessed
value of 33 1/3% of their value, based upon the current use of those buildings
and their contribution to the productivity of the farm.
(Source: P.A. 86-954; 88-455.)
(35 ILCS 200/10-145)
Sec. 10-145.
Farm dwellings.
Each farm dwelling and appurtenant structures
and the tract upon which they are immediately situated shall be assessed by the
local assessing officials at 33 1/3% of fair cash value except that in counties
that classify property for purposes of taxation in accordance with Section 4 of
Article IX of the Constitution they shall be assessed at the percentage of fair
cash value as required by county ordinance. That assessment shall be subject
to equalization by the Department under Sections 17-5 through 17-30.
(Source: P.A. 82-554; 88-455.)
(35 ILCS 200/10-147)
Sec. 10-147.
Former farm; open space.
Beginning with the 1992 assessment
year, the equalized assessed value of any tract of real property that has not
been used as a farm for 20 or more consecutive years shall not be determined
under Sections 10-110 through 10-140. If no other use is established, the tract
shall be considered to be used for open space purposes and its valuation shall
be determined under Sections 10-155 through 10-165.
(Source: P.A. 87-1270; 88-455.)
(35 ILCS 200/10-150)
Sec. 10-150.
Property under forestry management plan.
In counties with less
than 3,000,000 inhabitants, any land being managed under a forestry management
plan accepted by the Department of Natural Resources under
the Illinois Forestry
Development Act shall be considered as "other farmland" and shall be valued at
1/6 of its productivity index equalized assessed value as cropland. In
counties with more than 3,000,000 inhabitants, any land totalling 15 acres or
less for which an approved forestry management plan was in effect on or before
December 31, 1985, shall be considered "other farmland". The Department of
Natural Resources shall inform the Department and each
chief county assessment officer of each parcel of land covered by an approved
forestry management plan.
(Source: P.A. 88-455; 89-445, eff. 2-7-96.)
(35 ILCS 200/10-152)
(Section scheduled to be repealed on December 31, 2026)
Sec. 10-152. Vegetative filter strip assessment.
(a) In counties with less than 3,000,000 inhabitants, any land
(i) that is
located
between a farm field and an area to be protected, including but not limited to
surface water, a stream, a river, or a sinkhole and
(ii) that meets the requirements of
subsection (b) of this Section shall be considered a "vegetative filter strip"
and valued at 1/6th of its productivity index equalized assessed value as
cropland. In counties with 3,000,000 or more inhabitants, the
land shall be valued at the lesser of either (i) 16% of the fair cash value of
the
farmland estimated at the price it would bring at a fair, voluntary sale for
use by the buyer as a farm as defined in Section 1-60 or (ii) 90% of the 1983
average equalized assessed value per acre certified by the Department of
Revenue.
(b) Vegetative filter strips shall meet the standards and specifications
set forth in the Natural Resources Conservation Service Technical Guide and
shall contain
vegetation that (i) has a dense top growth; (ii) forms a uniform ground cover;
(iii) has a heavy fibrous root system; and (iv) tolerates pesticides used in
the
farm field.
(c) The county's soil and water conservation district
shall assist the taxpayer in completing
a uniform
certified document as prescribed by the Department of Revenue in cooperation
with the Association of Illinois Soil and Water Conservation Districts
that certifies (i)
that the property meets the requirements established under this Section for
vegetative filter strips and (ii) the acreage or square footage of property
that
qualifies for assessment as a vegetative filter strip.
The document shall be filed by the applicant with the Chief County Assessment
Officer. The Chief
County Assessment Officer shall promulgate rules concerning the filing of the
document.
The soil and water conservation district shall create
a conservation plan for the creation of the filter strip.
The plan shall be kept on file in the soil and water
conservation district office. Nothing in this Section shall be construed to
require
any taxpayer to have vegetative filter strips.
(d) A joint report by the
Department of Agriculture and the Department of Natural Resources concerning
the effect and impact of vegetative filter strip assessment shall be submitted
to the General Assembly by March 1, 2006.
(e) This Section is repealed on December 31, 2026.
(Source: P.A. 99-560, eff. 1-1-17; 99-916, eff. 12-30-16.)
(35 ILCS 200/10-153)
Sec. 10-153.
Non-clear cut assessment.
Land that (i) is not located in a
unit of local government with a population greater than 500,000, (ii) is
located within 15 yards of waters listed by the Department of Natural Resources
under Section 5 of the Rivers, Lakes, and Streams Act as navigable, and (iii)
has not been clear cut of trees, as defined in Section 29a of the Rivers,
Lakes,
and Streams Act, shall be valued at 1/12th of its productivity index equalized
assessed value as cropland.
(Source: P.A. 91-907, eff. 1-1-01.)
(35 ILCS 200/10-155)
Sec. 10-155. Open space land; valuation. In all counties, in
addition to valuation as otherwise permitted by law, land which is used for
open space purposes and has been so used for the 3 years immediately preceding
the year in which the assessment is made, upon application under Section
10-160, shall be valued on the basis of its fair cash value, estimated at the
price it would bring at a fair, voluntary sale for use by the buyer for open
space purposes.
Land is considered used for open space purposes if it is more than 10 acres
in area and:
Land is not considered used for open space purposes if it is used primarily
for residential purposes.
If the land is improved with a water-retention dam that is operated primarily for commercial purposes, the water-retention dam is not considered to be used for open space purposes despite the fact that any resulting man-made lake may be considered to be used for open space purposes under this Section.
(Source: P.A. 95-70, eff. 1-1-08.)
(35 ILCS 200/10-160)
Sec. 10-160. Open space; application process. In counties with 3,000,000 or more inhabitants, the person liable for taxes
on land used for open space purposes must file a verified application
requesting the additional open space valuation with the chief county assessment
officer by January 31 of each year for which that valuation is desired. For taxable years prior to 2011, in counties with less than 3,000,000 inhabitants, the person liable for taxes
on land used for open space purposes must file a verified application
requesting the additional open space valuation with the chief county assessment
officer by January 31 of each year for which that valuation is desired. For taxable year 2011 and thereafter, in counties with less than 3,000,000 inhabitants, the person liable for taxes
on land used for open space purposes must file a verified application
requesting the additional open space valuation with the chief county assessment
officer by June 30 of each year for which that valuation is desired. If the
application is not filed by January 31 or June 30, as applicable, the taxpayer waives the right to claim
that additional valuation for that year. The application shall be in the form
prescribed by the Department and contain information as may reasonably be
required to determine whether the applicant meets the requirements of Section
10-155. If the application shows the applicant is entitled to the valuation,
the chief county assessment officer shall approve it; otherwise, the
application shall be rejected.
When such an application has been filed with and approved by the chief county
assessment officer, he or she shall determine the valuation of the land as
otherwise permitted by law and as required under Section 10-155, and shall list
those valuations separately. The county clerk, in preparing assessment books,
lists and blanks under Section 9-100, shall include therein columns for
indicating the approval of an application and for setting out the two separate
valuations.
(Source: P.A. 97-296, eff. 8-11-11.)
(35 ILCS 200/10-165)
Sec. 10-165.
Land no longer used for open space.
When any portion of
the land described in any application filed under Section 10-160 is no longer
used for open space purposes, the person liable for taxes on that land must
notify the chief county assessment officer, in writing.
The person shall pay to the county treasurer, by the following September 1,
the difference between the taxes paid in the 3 preceding years as based on a
valuation under Section 10-155 and what the taxes for those years would have
been when based on the valuation as otherwise permitted by law, together with
5% interest. If this difference is not paid by the following September 1, the
amount of that difference shall be considered as delinquent taxes.
(Source: P.A. 80-1364; 88-455.)
(35 ILCS 200/10-166)
Sec. 10-166.
Registered land or land encumbered by conservation rights;
valuation. Except in counties with more than 200,000 inhabitants that classify
property for the purpose of taxation, to the extent any portion of any lot,
parcel, or tract of land is (i) registered in perpetuity under Section 16 of
the Illinois Natural Areas Preservation Act, or (ii) encumbered in perpetuity
by a conservation right, as defined in the Real Property Conservation Rights
Act, if the conservation right has been conveyed and accepted in accordance
with Section 2 of the Real Property Conservation Rights Act, recorded under
Section 5 of that Act, and yields a public benefit as defined in Section 10-167
of this Act, upon application under Section 10-168, the portion of the lot,
parcel, or tract of land registered or encumbered shall be valued at 8-1/3% of
its fair market value estimated as if it were not registered or encumbered; and
any improvement, dwelling, or other appurtenant structure present on any
registered or encumbered portion of land shall be valued at 33-1/3% of its fair
market value. Beginning with the 1995 tax year in counties with more than
200,000 inhabitants that classify property for the purpose of taxation, to the
extent any portion of a lot, parcel, or tract of land is (i) registered in
perpetuity under Section 16 of the Illinois Natural Areas Preservation Act or
(ii) encumbered in perpetuity by a conservation right, as defined in the Real
Property Conservation Rights Act, if the conservation right has been conveyed
and accepted in accordance with Section 2 of the Real Property Conservation
Rights Act, recorded under Section 5 of that Act, and yields a public benefit
as defined in Section 10-167 of this Code, upon application under Section
10-168, the portion of the lot, parcel, or tract of land registered or
encumbered shall be valued at 25% of that percentage of its fair market value
established under this Code, by an ordinance adopted under Section 4 of Article
IX of the Illinois Constitution, or both, as the case may be; and any
improvement, dwelling, or other appurtenant structure present on any registered
or encumbered portion of the land shall be valued at that percentage of fair
market value established under this Code, by an ordinance adopted under Section
4 of Article IX of the Illinois Constitution, or both, as the case may be.
To qualify for valuation under this Section, the
registration agreement or conservation right establishing an encumbrance shall
prohibit the construction of any other structure on the registered or
encumbered land except replacement structures, no larger than the previous
structures which are replaced, that do not interfere with or destroy the
registration or conservation right.
The valuation provided for in this Section shall not apply to any land that
has been valued as open space land under Section 10-155.
(Source: P.A. 88-657, eff. 1-1-95.)
(35 ILCS 200/10-167)
Sec. 10-167.
Definition of public benefit; certification.
(a) A conservation right on land shall be considered to provide a
demonstrated public benefit if the Department of Natural Resources certifies
that it protects in perpetuity at least one of the
following:
(b) The person liable for taxes on the land shall submit an application to
the Department of Natural Resources requesting certification that the land
meets one of the criteria established in subsection (a). The application shall
be in a form furnished by the Department of Natural Resources. Within 30 days
of receipt of a complete and correct application for certification, the
Department of Natural Resources shall determine whether the land encumbered by
a conservation right provides a demonstrated public benefit and shall inform
the applicant in writing of the decision.
(Source: P.A. 91-357, eff. 7-29-99.)
(35 ILCS 200/10-168)
Sec. 10-168.
Valuation of registered land or land encumbered by
conservation rights; application process.
(a) The person liable for taxes on land eligible for assessment under
Section 10-166 must file a verified application requesting the
registered land or conservation rights valuation with the chief county
assessment officer by January 31 of the first year that the valuation is
desired. If the application is not filed by January 31, the taxpayer waives
the right to claim that valuation for that year. The application
shall be in the form prescribed by the Department and shall contain information
as may reasonably be required to determine whether the applicant meets the
requirements of Section 10-166. If the application shows the applicant is
entitled to the valuation, the chief county assessment officer shall approve
it and maintain that valuation until notified as provided in Section 10-169.
Otherwise, the application shall be rejected. The application shall be
accompanied by the certification provided for in Section 10-167, if required.
(b) When the application has been filed with and approved by the chief
county assessment officer, he or she shall determine the valuation of the land
as otherwise permitted by law and as required under Section 10-166, and shall
keep a record of that valuation.
(Source: P.A. 88-657, eff. 1-1-95.)
(35 ILCS 200/10-169)
Sec. 10-169.
Land no longer registered or encumbered by conservation
rights.
(a) In the event the registration agreement or conservation right by which a
portion of land has been valued under Section 10-166 is released or amended and
for purposes of a conservation right has the effect of substantially
diminishing the public benefit, the person liable for taxes on the land shall
notify the chief county assessment officer in writing by certified mail within
30 days after the release or amendment. The person liable for taxes on the land
that is no longer registered or encumbered by the conservation right shall pay
the county collector, by the following September 1, the difference between the
taxes paid in the 10 preceding years or, in the event the reduced valuation has
been in effect for less than 10 preceding years, the difference between the
taxes for the years the reduced valuation has been in effect
as based on a valuation under Section 10-166 and what
the taxes for those years would have been when based on the valuation as
otherwise permitted by this Code, by ordinance adopted under Section 4 of
Article IX of the Illinois Constitution, or both, as the case may be, together
with 10% interest. If the difference is not paid by the following September 1,
the amount of that difference shall be considered as delinquent taxes. In the
event the person liable for taxes on the land fails to notify the chief county
assessment officer in writing by certified mail within 30 days after the
release or amendment of the conservation rights, the property shall be treated
as omitted property under the provisions of this Code.
(b) Subsection (a) shall not apply if:
(Source: P.A. 88-657, eff. 1-1-95; 89-445, eff. 2-7-96.)
(35 ILCS 200/Art. 10 Div. 7 heading)
(35 ILCS 200/10-170)
Sec. 10-170.
Valuation of coal.
The equalized assessed value of each tract
of real property constituting coal shall be determined under Sections 10-175
through 10-200.
(Source: P.A. 85-1359; 88-455.)
(35 ILCS 200/10-175)
Sec. 10-175.
Undeveloped coal.
All undeveloped coal in property on which
there has been no mining during the year immediately preceding the assessment
date shall for the purposes of this Code have an undeveloped coal reserve
economic value of no more than $75 per acre. There shall be no per acre
undeveloped coal reserve economic value for persons not in the business of
mining who have not severed the coal from the land by deed or lease.
(Source: P.A. 85-1359; 88-455.)
(35 ILCS 200/10-180)
Sec. 10-180.
Developed coal.
Developed coal shall be assessed at 33 1/3% of
the developed coal reserve economic value determined as follows:
Developed Coal Reserve Economic Value equals the present value of the
anticipated net income from the property during the life used to determine
the developed coal.
(a) The interest rate to be used for determining present value shall be
the arithmetic average prime interest rate quoted by the 4 largest United
States banks as measured by total assets located within the Chicago
metropolitan statistical area as defined by the United States Department of
Commerce as of the current assessment date and the 2 preceding assessment
dates, plus 3%.
(b) Net income means 4% of the average spot market price for
Illinois coal as published in a recognized publication prescribed by the
Department, as of the current assessment date and the 2 preceding assessment
dates, multiplied by the number of recoverable tons per acre.
(c) Recoverable coal tons per acre equals 1,742 tons per foot acre
multiplied by seam thickness, and then multiplied by the recovery ratio.
(d) Coal seam thickness means the average thickness of the coal seam or
seams where coal is initially extracted.
(e) Recovery ratio means the lesser of 80% for coal extracted
by surface mining methods and 50% for coal extracted by
underground mining methods or the actual historical recovery ratio for the
mining operation.
(f) The total assessed value of developed coal shall be attributed
equally to the coal acreage that is anticipated to be mined.
(g) Change in the per acre assessed value of coal shall not
exceed 10% in any one year except when a change of acreage classification
occurs.
(Source: P.A. 85-1359; 88-455.)
(35 ILCS 200/10-185)
Sec. 10-185.
Prorated assessment.
When initial mining commences after the
assessment date, or when all mining ceases prior to the end of a calendar year,
the coal as assessed pursuant to Section 10-180 shall be assessed on a
proportionate basis in accordance with Section 9-180. For purposes of this
Section any permitted acreage that is to be mined during the current year which
is not included in the anticipated 5 year mine acreage due to a change in the
mining plan shall not be subject to assessment on a proportionate basis in
accordance with Section 9-180.
(Source: P.A. 85-1359; 88-455.)
(35 ILCS 200/10-190)
Sec. 10-190.
Cessation of mining.
When mining has taken place during the
year immediately preceding the assessment date, but has completely ceased as of
the assessment date, all remaining unmined coal shall be valued pursuant to
Section 10-175.
(Source: P.A. 85-1359; 88-455.)
(35 ILCS 200/10-195)
Sec. 10-195.
Incremental assessment.
Coal assessed under Sections 10-180
and 10-185 shall be added to the tax roll in the following increments as
determined by the assessment date:
Coal assessments, including assessments based on the value of coal,
that were in effect January 1, 1986 shall be reduced to the undeveloped
coal reserve economic assessed value per acre under Section 10-175 in
annual increments as follows:
(Source: P.A. 85-1359; 88-455.)
(35 ILCS 200/10-200)
Sec. 10-200.
Coal not subject to State equalization.
Except as provided in
this Section, the assessed valuation of coal assessed under Sections 10-170
through 10-195 shall not be subject to equalization by means of State
equalization factors or State multipliers. Equalization factors applied by a
chief county assessment officer or a Board of Review pursuant to Sections 9-205
and 16-65 shall be applied to assessments of coal only to achieve assessments
as required by Sections 10-170 through 10-195.
(Source: P.A. 85-1359; 88-455.)
(35 ILCS 200/Art. 10 Div. 8 heading)
(35 ILCS 200/10-205)
Sec. 10-205.
Sports stadium property.
For purposes of the property tax laws
of this State, qualified property in municipalities with more than 2,000,000
inhabitants shall be classified and valued as set forth in Sections 10-210
through 10-220 during the period beginning July 1, 1989, and ending with the
year 22 years after the base year.
(Source: P.A. 86-110; 88-455.)
(35 ILCS 200/10-210)
Sec. 10-210.
Definitions.
For purposes of Sections 10-205, 10-215, and
10-220:
(a) "Base year" means the first tax year after the tax year in
which construction of the new stadium is completed.
(b) "Tax year" means the calendar year for which assessed value
is determined as of January 1 of that year.
(c) "Base period" means the calendar year immediately preceding
the tax year.
(d) "Interest" for the base period means the annual interest that would
accrue on a principal amount equal to 100% of all costs (including
construction period interest actually incurred) incurred with respect to
the acquisition, construction or improvement of property described in
subsection (a) of Section 10-215 through the end of the base period, if the
interest rate were equal to the average, compounded quarterly, of the
corporate base rate reported as in effect on the first business day of each
month of the base period by the largest bank (measured by assets) with its
head office located in Chicago, Illinois.
(e) "Income taxes" for the base period shall mean federal and State
income taxes computed by multiplying the taxable income from the property
by the lower of (1) the highest tax rates applicable to individuals or (2)
the highest tax rates applicable to corporations.
(Source: P.A. 86-110; 88-455.)
(35 ILCS 200/10-215)
Sec. 10-215.
Qualified property.
Qualified property means:
(a) a new stadium having a seating capacity in excess of 18,000 and less
than 28,000 which is constructed primarily for the purpose of holding
professional sports and amusement events and construction of which is
commenced after July 1, 1989, or any parking lot or parking garage for
participants, spectators or staff which is acquired, constructed or
improved at any time primarily for use in connection with the stadium, or any
property on which the stadium, lot or garage is located;
(b) property that would qualify as property described in subsection (a) of
this Section, except that construction of the new stadium is not completed by
the first day of the tax year; or
(c) any parking lot or parking garage that is located within 3,000 feet of
property described in subsection (a) of this Section, that is used primarily in
connection with any existing stadium or with property described in subsection
(a) of this Section, and that was employed for those uses prior to July 1,
1989, or any property on which the lot or garage is located.
(Source: P.A. 86-110; 88-455.)
(35 ILCS 200/10-220)
Sec. 10-220.
Valuation.
(a) For the base year and subsequent tax years, property described in
subsection (a) of Section 10-215 shall be classified so that it is valued in
relation to 20% of the property's fair cash value. The fair cash value of the
property shall be equal to 4 times the annual net income (revenues net of all
expenses, including interest, income taxes, and all property maintenance or
replacement expenditures whether or not capital in nature, but not including
depreciation) actually earned by its owners from the property during the base
period.
(b) For any tax year prior to the base year, property described in
subsections (b) and (c) of Section 10-215 shall be classified and valued so
that the fair cash value of the property does not exceed the fair cash
value of the property for the 1989 tax year, as adjusted by the percentage
increase in valuation of all property in the municipality between 1989 and
the tax year.
(c) The fair cash value of property described in Section 10-215 shall be
determined as specified in this Section and without taking into account (1)
the planned or actual construction and improvement of property described in
subsection (a) of Section 10-215, or (2) any acquisition, replacement or
resale values or alternative uses assumed or imputed in contemplation or in
consequence of such planned or actual construction and improvement.
(d) Notwithstanding any other provision of this Section, including
subsection (c), the aggregate of all property taxes payable on the
property described in Section 10-215 shall not be less than:
(Source: P.A. 86-110; 88-455.)
(35 ILCS 200/10-223)
Sec. 10-223.
Former farm; open space.
Beginning with the 1992 assessment
year, the equalized assessed value of any tract of real property that has not
been used as a farm for 20 or more consecutive years shall not be determined
under Sections 10-110 through 10-140. If no other use is established, the tract
shall be considered to be used for open space purposes and its valuation shall
be determined under Sections 10-155 through 10-165.
(Source: P.A. 87-1270; incorporates 88-45; 88-670, eff. 12-2-94.)
(35 ILCS 200/Art. 10 Div. 9 heading)
(35 ILCS 200/10-225)
Sec. 10-225.
Stock of nurseries.
The stock of nurseries,
when growing, shall be assessed as property and when severed shall be
considered merchandise.
(Source: Laws 1941, vol. 1, p. 1062; P.A. 88-455.)
(35 ILCS 200/Art. 10 Div. 10 heading)
(35 ILCS 200/10-230)
Sec. 10-230.
Creation of task force; 1997 through 1999 property assessments
of certain utility property.
(a) This Section establishes an Electric Utility Property Assessment
Task Force to advise the General Assembly with respect to the possible impact
of the Electric Service Customer Choice and Rate Relief Law of 1997 on the
valuation of the real property component of electric generating stations owned
by
electric utilities and, therefore, on the taxing districts in this State in
which electric generating stations are located.
(b) There shall be established and appointed in accordance with this Section
an Electric Utility Property Assessment Task Force. Such Task Force shall
be chaired by the President of the Taxpayers' Federation of Illinois, who shall
be a non-voting member of the Task Force. The Task Force shall be composed of
10 voting members, 6 of whom shall be representatives of taxing districts in
which electric generating stations are located and 4 of whom shall be
representatives
of
electric utilities in this State, at least one of
whom shall be from an electric utility serving over 1,000,000 retail customers
in this State and at least one of whom shall be from an electric utility
serving over 500,000 but less than 1,000,000 retail customers in this State.
(c) The voting members of this Task Force shall be appointed
as follows: (i) 3 of the voting members, one of whom shall be
from an electric utility, shall be appointed by
the President of the Senate; (ii)
3 of the voting members, one of whom shall be from an
electric utility, shall be appointed
by the Speaker of the House of Representatives; (iii) 2 of the voting members,
one of whom
shall be from an electric utility, shall be
appointed by the Minority Leader of the Senate; and (iv) 2 of
the voting members, one of whom shall be from an electric utility,
shall be appointed by the Minority Leader of the House of Representatives.
Such appointments shall be made within 30 days after the effective date of this
amendatory Act of 1997. Members of the Task Force shall receive no
compensation for their services but shall be entitled to reimbursement of
reasonable expenses incurred while performing their duties.
(d) The Task Force shall submit a report to the General Assembly by January
1, 1999 which shall: (i) analyze whether, and to what extent, taxing districts
throughout this State will experience significant sustained erosions of their
property tax bases and property tax revenues as a result of the restructuring
of the electric industry in this State; and (ii) make recommendations for
legislative changes to address any such impacts.
(e) Beginning with the 1997 assessment year through the assessment
year of 1999,
the fair cash value of any electric power generating plant owned as of November
1, 1997, by an electric utility, as that term is defined in Section 16-102 of
the Public Utilities Act, shall be determined using original cost less
depreciation of the electric power generating plant. When determining
original cost less depreciation, including the original cost less
depreciation of all new construction, the rate or rates of depreciation
applied shall be the same as the rate or rates in effect November
1, 1997, under the Public Utilities Act and the rules and orders of the
Illinois Commerce Commission, irrespective of any change in ownership of the
property occurring after the effective date of the provisions of the Electric
Service Customer Choice and Rate Relief Law of 1997. Nothing in this
subsection shall be construed to affect the classification of property as real
or personal. Determinations of original cost less depreciation for purposes of
this subsection shall be made without regard for the use of any accelerated
cost recovery method including accelerated depreciation, accelerated
amortization or other capital recovery methods, or reductions to original cost
of an electric power generating plant made as a result of the provisions of
Senate
Amendment No. 2 to House Bill
362, enacted by the 90th General Assembly.
(Source: P.A. 90-562, eff. 12-16-97.)
(35 ILCS 200/Art. 10 Div. 11 heading)
(35 ILCS 200/10-235)
Sec. 10-235. Low-income housing project valuation policy;
intent. It is the policy of this State that low-income housing projects
developed under Section 515 of the federal Housing Act or that qualify for the low-income housing tax credit under Section 42 of the
Internal Revenue Code shall be valued at 33 and
one-third percent of the fair market value of their economic productivity
to the owners of the projects to help insure that their valuation for
property taxation does not result in taxes so high that rent levels
must be raised to cover this project expense, which can cause excess
vacancies, project loan defaults, and eventual loss of rental housing
facilities for those most in need of them, low-income families and the
elderly. It is the intent of this State that the valuation required by
this Division is the closest representation of cash value required by law
and is the method established as proper and fair.
(Source: P.A. 92-16, eff. 6-28-01; 93-533, eff. 1-1-04; 93-755, eff. 7-16-04.)
(35 ILCS 200/10-240)
Sec. 10-240.
Definition of Section 515 low-income housing projects.
"Section 515 low-income housing projects" mean rental apartment facilities
(i) developed and managed under a United States Department of Agriculture
Rural Rental Housing Program designed to provide affordable housing to low
to moderate income families and seniors in rural communities with
populations under 20,000, (ii) that receive a subsidy in the form of a 1%
loan interest rate and a 50-year amortization of the mortgage, (iii) that
would not have been built without a Section 515 interest credit subsidy, and
(iv) where the owners of the projects are limited to an annual profit of an
8% return on a 5% equity investment, which may result in a modest cash flow
to owners of the projects unless actual expenses, including property taxes,
exceed budget projections, in which case no profit may be realized.
(Source: P.A. 91-651, eff. 1-1-00; 92-16, eff. 6-28-01.)
(35 ILCS 200/10-245)
Sec. 10-245. Method of valuation of low-income housing projects. Notwithstanding Section 1-55 and except in counties with a population of more
than 200,000 that classify property for the purposes of taxation, to determine
33 and one-third percent of the fair cash value of any low-income housing
project developed under the Section 515 program or that qualifies for the low-income housing tax credit under Section 42
of the Internal Revenue Code, in assessing the project, local assessment
officers must consider the actual or probable net operating income attributable
to the property, using a vacancy rate of not more than 5%, capitalized at normal
market rates. The interest rate to be used in developing the normal market
value capitalization rate shall be one that reflects the prevailing cost of
cash for other types of commercial real estate in the geographic market in
which the low-income housing project is located.
(Source: P.A. 93-533, eff. 1-1-04; 93-755, eff. 7-16-04; 94-1086, eff. 1-19-07.)
(35 ILCS 200/10-250)
Sec. 10-250. Certification procedure and effective date of
implementation.
(a) After (i) an application for a Section 515 low-income housing project
certificate is filed with the State Director of
the United States Department of Agriculture Rural Development Office in a
manner and form prescribed in
regulations issued by the office and (ii) the certificate is issued certifying
that the housing is a Section 515 low-income housing project as defined in
Section 2 of this Act, the certificate must be presented to the appropriate
local assessment officer to receive the property assessment valuation under
this Division. The local assessment officer must assess the property according
to this Act.
Beginning on January 1, 2000, all certified
Section 515 low-income housing
projects shall be assessed in accordance with Section 10-245.
(b) Beginning with taxable year 2004, all low-income housing projects
that qualify for the low-income housing tax credit under Section 42 of the
Internal Revenue Code
shall be
assessed in accordance with Section 10-245 if the owner or owners of the
low-income
housing project certify to the appropriate local assessment officer that the
owner or owners qualify for the low-income housing tax credit under Section 42 of the
Internal Revenue Code for the property.
(Source: P.A. 93-533, eff. 1-1-04; 93-755, eff. 7-16-04.)
(35 ILCS 200/10-255)
Sec. 10-255.
Rules.
The Department of Revenue may adopt rules to implement
and administer this Division.
(Source: P.A. 91-651, eff. 1-1-00.)
(35 ILCS 200/10-260)
Sec. 10-260. Low-income housing. In determining the fair
cash value of property receiving benefits from the Low-Income Housing Tax
Credit authorized by Section 42 of the Internal Revenue Code, 26 U.S.C. 42,
emphasis shall be given to the income approach.
In counties with more than 3,000,000 inhabitants, during a general reassessment year in accordance with Section 9-220 or at such other time that a property is reassessed, to determine the fair cash value of any low-income housing
project that qualifies for the Low-Income Housing Tax Credit
under Section 42 of the Internal Revenue Code: (i) in assessing any building with 7 or more units, the assessment officer must consider the actual or projected net operating income attributable to the property, capitalized at rates for similarly encumbered Section 42 properties; and (ii) in assessing any building with 6 units or less, the assessment officer, prior to finalizing and certifying assessments to the Board of Review, shall reassess the building considering the actual or projected net operating income attributable to the property, capitalized at rates for similarly encumbered Section 42 properties. The capitalization rate for items (i) and (ii) shall be one that reflects the prevailing cost of capital for other types of similarly encumbered Section 42 properties in the geographic market in which the low-income housing project is located.
All low-income housing projects that seek to be assessed in accordance with the provisions of this Section shall certify to the appropriate local assessment officer that the owner or owners qualify for the Low-Income Housing Tax Credit under Section 42 of the Internal Revenue Code for the property, in a form prescribed by that assessment officer.
(Source: P.A. 102-175, eff. 7-29-21.)
(35 ILCS 200/Art. 10 Div. 12 heading)
(35 ILCS 200/10-300)
Sec. 10-300. Veterans organization assessment freeze.
(a) For the taxable year 2000 and thereafter, the assessed value of real
property owned and used by a veterans organization chartered under federal law,
on which is located the principal building for the post, camp, or chapter, and, for taxable years 2004 and thereafter, the assessed value of real property owned by such an organization and used by the organization's members and guests for parking at the principal building for the post, camp, or chapter, must
be frozen by the chief county assessment officer at (i) 15%
of the 1999 assessed value of the property for property that qualifies for the
assessment freeze in taxable year 2000 or (ii) 15% of the assessed value of the
property for the taxable year that the property first qualifies for the
assessment freeze after taxable year 2000. If, in any year, improvements or
additions are made to the property that would increase the assessed value of
the property were it not for this Section, then 15% of the assessed value of
such improvements shall be added to the assessment of the property for that
year and all subsequent years the property is eligible for the freeze.
(b) The veterans organization must annually submit an application to the
chief county assessment officer on or before (i) January 31 of the assessment
year in counties with a population of 3,000,000 or more and (ii) December 31 of
the assessment year in all other counties. The initial application must
contain the information required by the Department of Revenue, including (i)
a copy of the organization's congressional charter, (ii) the location or
description of the property on which is located the principal building for
the post, camp, or chapter, (iii) a written instrument evidencing that the
organization is the record owner or has a legal or equitable interest in the
property, (iv) an affidavit that the organization is liable for paying the real
property taxes on the property, and (v) the signature of the organization's
chief presiding officer. Subsequent applications shall include any changes in
the initial application and shall be signed by the organization's chief
presiding officer. All applications shall be notarized.
(c) This Section shall not apply to parcels exempt under Section 15-145.
(Source: P.A. 92-16, eff. 6-28-01; 93-753, eff. 7-16-04.)
(35 ILCS 200/Art. 10 Div. 13 heading)
(35 ILCS 200/10-350)
Sec. 10-350.
Fraternal organization assessment freeze.
(a) For the taxable year 2001 and thereafter, the assessed value of real
property owned and used by a fraternal organization chartered by the State of
Illinois prior to 1900, or its subordinate organization or entity, (i) that
prohibits gambling and the use of alcohol on the property, (ii) that
is an exempt entity under Section 501(c)(10) of the Internal Revenue Code, and
(iii) whose members provide, directly or indirectly, financial support for
charitable works, which may include medical care, drug rehabilitation, or
education, shall be established by the chief county assessment officer as
follows:
If, in any year, additions or improvements are made to property subject to
assessment under this Section and the additions or improvements would increase
the assessed value of the property, then 15% of the final assessed value of the
additions or improvements shall be added to the final assessed value of the
property for the year in which the additions or improvements are completed and
for all subsequent years that the property is eligible for assessment under
this Section.
(b) For purposes of this Section, "final assessed value" means the assessed
value after final board of review action.
(c) Fraternal organizations whose property is assessed under this Section
must annually submit an application to the chief county assessment officer on
or before (i) January 31 of the assessment year in counties with a population
of 3,000,000 or more and (ii) December 31 of the assessment year in all other
counties. The initial application must contain the information required by the
Department of Revenue, which shall prepare the form, including:
Subsequent applications shall include any changes in the initial application
and shall affirm the ownership, use, and liability for taxes for the year in
which it is submitted. All applications shall be notarized.
(d) This Section does not apply to parcels exempt from property taxes under
this Code.
(Source: P.A. 91-834, eff. 1-1-01.)
(35 ILCS 200/10-355)
Sec. 10-355.
Fraternal organization assessment freeze.
(a) For the taxable year 2002 and thereafter, the assessed value of real
property owned and used by a fraternal
organization that on December 31, 1926 had its national headquarters in
Illinois or that
was chartered in Illinois in February 1898, or its subordinate
organization or entity, that is exempt under Section 501(c)(8) of
the Internal Revenue Code and
whose members provide, directly or indirectly, financial support for
charitable works, which may include medical care, drug rehabilitation, or
education, shall be established by the chief county assessment officer as
follows:
If, in any year, additions or improvements are made to property subject to
assessment under this Section and the additions or improvements would increase
the assessed value of the property, then 15% of the final assessed value of the
additions or improvements shall be added to the final assessed value of the
property for the year in which the additions or improvements are completed and
for all subsequent years that the property is eligible for assessment under
this Section.
(b) For purposes of this Section, "final assessed value" means the assessed
value after final board of review action.
(c) Fraternal organizations whose property is assessed under this Section
must annually submit an application to the chief county assessment officer on
or before (i) January 31 of the assessment year in counties with a population
of 3,000,000 or more and (ii) December 31 of the assessment year in all other
counties. The initial application must contain the information required by the
Department of Revenue, which shall prepare the form, including:
Subsequent applications shall include any changes in the initial application
and shall affirm the ownership, use, and liability for taxes for the year in
which it is submitted. All applications shall be notarized.
(d) This Section does not apply to parcels exempt from property taxes under
this Code.
(Source: P.A. 92-388, eff. 1-1-02; 92-859, eff. 1-3-03.)
(35 ILCS 200/10-360)
Sec. 10-360.
Fraternal organization assessment freeze.
(a) For the taxable year 2003 and thereafter, the assessed value of real
property owned and used by a fraternal organization or its affiliated Illinois
not for profit corporation chartered prior to 1920 that is an exempt entity
under Section 501(c)(2), 501(c)(8) or 501(c)(10) of the
Internal Revenue Code and
whose members provide, directly or indirectly, financial support for
charitable works, which may include medical care, drug rehabilitation, or
education, shall be established by the chief county assessment officer as
follows:
If, in any year, additions or improvements are made to property subject to
assessment under this Section and the additions or improvements would increase
the assessed value of the property, then 15% of the final assessed value of the
additions or improvements shall be added to the final assessed value of the
property for the year in which the additions or improvements are completed and
for all subsequent years that the property is eligible for assessment under
this Section.
(b) For purposes of this Section, "final assessed value" means the assessed
value after final board of review action.
(c) Fraternal organizations or their affiliated not for profit corporations
whose property is assessed under this Section
must annually submit an application to the chief county assessment officer on
or before (i) January 31 of the assessment year in counties with a population
of 3,000,000 or more and (ii) December 31 of the assessment year in all other
counties. The initial application must contain the information required by the
Department of Revenue, which shall prepare the form, including:
Subsequent applications shall include any changes in the initial application
and shall affirm the ownership, use, and liability for taxes for the year in
which it is submitted. All applications shall be notarized.
(d) This Section does not apply to parcels exempt from property taxes under
this Code.
(Source: P.A. 92-859, eff. 1-3-03.)
(35 ILCS 200/Art. 10 Div. 14 heading)
(35 ILCS 200/10-365)
Sec. 10-365. U.S. Military Public/Private Residential Developments. Unless otherwise agreed to pursuant to a separate settlement agreement pursuant to Section 10-385 of this Code, PPV Leases must be classified and valued as set forth in Sections 10-370 through 10-380 during the period beginning January 1, 2006 and ending December 31, 2055.
(Source: P.A. 99-738, eff. 8-5-16; 100-456, eff. 8-25-17.)
(35 ILCS 200/10-370)
Sec. 10-370. Definitions. For the purposes of this Division 14:
(a) "PPV Lease" means a leasehold interest in property that is exempt from taxation under Section 15-50 of this Code and that is leased, pursuant to authority set forth in Chapter 10 of the United States Code, to another whose property is not exempt for the purpose of, after January 1, 2006, the design, finance, construction, renovation, management, operation, and maintenance of rental housing units and associated improvements at military training facilities, military bases, and related military support facilities in the State of Illinois. All interests enjoyed pursuant to the authority set forth in Chapter 159 or Chapter 169 of Title 10 of the United States Code are considered leaseholds for the purposes of this Division. The changes to this Section made by this amendatory Act of the 97th General Assembly apply beginning on January 1, 2006.
(b) For tax years prior to 2017, for naval training facilities, naval bases, and naval support facilities, "net operating income" means all revenues received minus the lesser of (i) 62% of all revenues or (ii) actual expenses before interest, taxes, depreciation, and amortization. For all other military training facilities, military bases, and related military support facilities, "net operating income" means all revenues received minus the lesser of (i) 42% of all revenues or (ii) actual expenses before interest, taxes, depreciation, and amortization.
(b-5) For tax year 2017 and thereafter, for naval training facilities, naval bases, and naval support facilities, "net operating income" means all revenues received minus the actual expenses before interest, taxes, depreciation, and amortization.
(c) "Tax load factor" means the level of assessment, as set forth under item (b) of Section 9-145 or under Section 9-150, multiplied by the cumulative tax rate for the current taxable year.
(Source: P.A. 100-456, eff. 8-25-17.)
(35 ILCS 200/10-375)
Sec. 10-375. Valuation.
(a) A PPV Lease must be valued at its fair cash value, as provided under item (b) of Section 9-145 or under Section 9-150.
(b) The fair cash value of a PPV Lease must be determined by using an income capitalization approach.
(c) To determine the fair cash value of a PPV Lease, the net operating income is divided by (i) a rate of 12% plus (ii) the actual or most recently ascertainable tax load factor for the subject year.
(d) By April 15 of each year, the holder of a PPV Lease must report to the chief county assessment officer in each county in which the leasehold property is located the annual gross income and expenses derived and incurred from the PPV Lease, including the rental of leased property for each military housing facility subject to a PPV Lease.
(Source: P.A. 100-456, eff. 8-25-17.)
(35 ILCS 200/10-380)
Sec. 10-380. For the taxable years 2006 through 2055, the chief county assessment officer in the county in which property subject to a PPV Lease is located shall apply the provisions of Sections 10-370(b)(i) and 10-375(c)(i) of this Division 14 in assessing and determining the value of any PPV Lease for purposes of the property tax laws of this State.
(Source: P.A. 99-738, eff. 8-5-16; 100-456, eff. 8-25-17.)
(35 ILCS 200/10-385)
Sec. 10-385. PPV leases; tax settlement agreements. A taxable PPV lease under Section 10-375 of this Act that (i) encumbers exempt real property located within a county of less than 600,000 inhabitants and (ii) is related to taxable real property used for military housing purposes may be assessed and valued pursuant to the terms of a real property tax assessment settlement agreement executed between the local county assessment officials and the taxpayer, provided that appeals challenging the valuation and taxation of the PPV lease were pending as of January 1, 2006 or thereafter. Appropriate authorities, including other county and State officials, may be parties to those settlement agreements. Those agreements may provide for the settlement of issues related to the assessed valuation of the PPV lease or the property and may provide for related payments, refunds, claims, and credits against property taxes and liabilities in current and future years. Those agreements may provide for a total assessment or maximum annual tax payment for all contested tax years and future tax years for up to a 20-year term. Those agreements may also provide for annual adjustments to the extent that taxes levied against the PPV lease or property exceed the amounts due, as expressed in the agreement. The adjustments may be made as credits to be applied to current tax bills applicable to the PPV lease, the property, or both. No referendum approval shall be required for such agreements, and they shall not constitute indebtedness of any taxing district for the purposes of any statutory limitation.
(Source: P.A. 99-818, eff. 8-15-16.)
(35 ILCS 200/Art. 10 Div. 15 heading)
(35 ILCS 200/10-390)
Sec. 10-390. Valuation of supportive living facilities.
(a) Notwithstanding Section 1-55, to determine
the fair cash value of any supportive living facility established under Section 5-5.01a of the Illinois Public Aid Code, in assessing the facility, a local assessment
officer must use the income capitalization approach. For the purposes of this Section, gross potential income must not exceed the maximum individual Supplemental Security Income (SSI) amount, minus a resident's personal allowance as defined at 89 Ill Admin. Code 146.205, multiplied by the number of apartments authorized by the supportive living facility certification.
(b) When assessing supportive living facilities, the local assessment
officer may not consider:
(Source: P.A. 102-16, eff. 6-17-21.)
(35 ILCS 200/Art. 10 Div. 16 heading)
(35 ILCS 200/10-400)
Sec. 10-400. Short title; findings and policy.
(a) This Division may be cited as the Conservation Stewardship Law.
(b) The General Assembly finds that it is in the best interest of this State to maintain, preserve, conserve, and manage unimproved land to assure the protection of these limited and unique environmental resources for the economic and social well-being of the State and its citizens.
The General Assembly further finds that, to maximize voluntary taxpayer participation in conservation programs, conservation should be recognized as a legitimate land use and taxpayers should have a full range of incentive programs from which to choose.
Therefore, the General Assembly declares that it is in the public interest to prevent the forced conversion of unimproved land to more intensive uses as a result of economic pressures caused by the property tax system at values incompatible with their preservation and management as unimproved land, and that a program should be designed to permit the continued availability of this land for these purposes.
The General Assembly further declares that the following provisions are intended to allow for the conservation, management, and assessment of unimproved land generally suitable for the perpetual growth and preservation of such land in this State.
(Source: P.A. 95-633, eff. 10-1-07.)
(35 ILCS 200/10-405)
Sec. 10-405. Definitions. As used in this Division:
"Unimproved land" means woodlands, prairie, wetlands, or other vacant and undeveloped land that is not used for any residential or commercial purpose that materially disturbs the land.
"Conservation management plan" means a plan approved by the Department of Natural Resources that specifies conservation and management practices, including uses that will be conducted to preserve and restore unimproved land.
"Managed land" means unimproved land of 5 contiguous acres or more that is subject to a conservation management plan.
(Source: P.A. 95-633, eff. 10-1-07.)
(35 ILCS 200/10-410)
Sec. 10-410. Conservation management plan; rules. The Department of Natural Resources shall adopt rules specifying the form and content of a conservation management plan sufficient for managed land to be valued under this Division. The rules adopted under this Section must require a description of the managed land and must specify the conservation and management practices that are appropriate to preserve and maintain unimproved land in this State and any other conservation practices.
(Source: P.A. 95-633, eff. 10-1-07.)
(35 ILCS 200/10-415)
Sec. 10-415. Plan submission and review; approval.
(a)
A taxpayer requesting special valuation of unimproved land under this Division must first submit a conservation management plan for that land to the Department of Natural Resources for review. The Department of Natural Resources shall review each submitted plan for compliance with the standards and criteria set forth in its rules.
(b) Upon approval, the Department of Natural Resources shall issue to the taxpayer a written declaration that the land is subject to a conservation management plan approved by the Department of Natural Resources.
(c) The Department of Natural Resources shall reapprove the plan every 10 years and revise it when necessary or appropriate.
(d) If a plan is not approved, then the Department of Natural Resources shall state the reasons for the denial and provide the taxpayer an opportunity to amend the plan to conform to the requirements of this Division. If the application is denied a second time, the taxpayer may appeal the decision to an independent 3-member panel to be established within the Department of Natural Resources.
(e) The submission of an application for a conservation management plan under this Section or of a forestry management plan under Section 10-150 shall be treated as compliance with the requirements of that plan until the Department of Natural Resources can review the application. The Department of Natural Resources shall certify, to the Department, these applications as being approved plans for the purpose of this Division.
(Source: P.A. 95-633, eff. 10-1-07.)
(35 ILCS 200/10-420)
Sec. 10-420. Special valuation of managed land; exceptions.
(a)
In all counties, except for Cook County, beginning with assessments made in 2008 and thereafter, managed land for which an application has been approved under Section 10-415 that contains 5 or more contiguous acres is valued at 5% of its fair cash value.
(b) The special valuation under this Section does not apply to (i) any land that has been assessed as farmland under Sections 10-110 through 10-145, (ii) land valued under Section 10-152 or 10-153, (iii) land valued as open space under Section 10-155, (iv) land certified under Section 10-167, or (v) any property dedicated as a nature preserve or a nature preserve buffer under the Illinois Natural Areas Preservation Act and assessed in accordance with subsection (e) of Section 9-145.
(Source: P.A. 95-633, eff. 10-1-07.)
(35 ILCS 200/10-425)
Sec. 10-425. Certification.
(a)
The Department of Natural Resources shall certify to the Department a list of applications approved under Section 10-415. This list must contain the following information for each approved application:
(b) Within 30 days after the receipt of this information, the Department shall notify in writing the chief county assessment officer of each parcel of land covered by an approved conservation management plan and application. The chief county assessment officer shall determine the valuation of the land as otherwise permitted by law and as required under Section 10-420 of this Division, and shall list them separately.
(Source: P.A. 95-633, eff. 10-1-07.)
(35 ILCS 200/10-430)
Sec. 10-430. Withdrawal from special valuation.
(a) If any of the following events occur, then the Department of Natural Resources shall withdraw all or a portion of the land from special valuation:
(b) A determination by the Department of Natural Resources to withdraw land from the special valuation under this Act is effective on the following January 1 of the assessment year in which the withdrawal occurred.
(c) The Department of Natural Resources shall notify the chief county assessment officer and the Department in writing of any land withdrawn from special valuation. Upon withdrawal, additional taxes must be calculated as provided in Section 10-445.
(Source: P.A. 95-633, eff. 10-1-07.)
(35 ILCS 200/10-435)
Sec. 10-435. Recapture.
(a) If, in any taxable year that the taxpayer receives a special valuation under Section 10-470, the taxpayer does not comply with the conservation management plan, then the taxpayer shall, by the following September 1, pay to the county treasurer the difference between: (i) the taxes paid for that year and; (ii) what the taxes for that year would have been based on a valuation otherwise permitted by law.
(b) If the amount under subsection (a) is not paid by the following September 1, then that amount is considered to be delinquent property taxes.
(c) If a taxpayer who currently owns land in (i) a forestry management plan under Section 10-150 or (ii) land registered or encumbered by conservation rights under Section 10-166 that would qualify for the tax assessment under this Division, then the taxpayer may apply for reassessment under this Division and shall not be penalized for doing so.
(Source: P.A. 95-633, eff. 10-1-07.)
(35 ILCS 200/10-440)
Sec. 10-440. Sale or transfer of unimproved land. The sale or transfer of unimproved land does not affect the valuation of the land, unless there is a change in the use of the land or the acreage requirement is no longer met. Any tract of land containing less than 5 acres after a sale or transfer may be reclassified by the chief county assessment officer and valued as otherwise permitted by law.
The taxpayer and the Department of Natural Resources may revise a conservation management plan whenever there is a change in the ownership of the affected land.
(Source: P.A. 95-633, eff. 10-1-07.)
(35 ILCS 200/10-445)
Sec. 10-445. Rules. The Department of Natural Resources shall adopt rules to implement and administer this Act.
(Source: P.A. 95-633, eff. 10-1-07.)
(35 ILCS 200/Art. 10 Div. 17 heading)
(35 ILCS 200/10-500)
Sec. 10-500. Short title. This Division may be cited as the Wooded Acreage Assessment Transition Law.
(Source: P.A. 95-633, eff. 10-1-07.)
(35 ILCS 200/10-505)
Sec. 10-505. Wooded acreage defined. For the purposes of this Division 17, "wooded acreage" means any parcel of unimproved real property that:
This amendatory Act of the 100th General Assembly is intended as a clarification and is not a new enactment.
(Source: P.A. 100-379, eff. 8-25-17.)
(35 ILCS 200/10-510)
Sec. 10-510. Assessment of wooded acreage.
(a) If wooded acreage was classified as farmland during the 2006 assessment year, then the property shall be assessed by multiplying the current fair cash value of the property by the transition percentage. The chief county assessment officer shall determine the transition percentage for the property by dividing (i) the property's 2006 equalized assessed value as farmland by (ii) the 2006 fair cash value of the property.
(b) The wooded acreage shall continue to be assessed under the provisions of this Section through any assessment year in which the property is transferred or no longer qualifies as wooded acreage under Section 10-505, and the property must be assessed as otherwise permitted by law beginning the following assessment year. For purposes of this Section, a transfer between spouses does not disqualify the property from the preferential assessment treatment under this Division for wooded acreage.
(Source: P.A. 100-834, eff. 1-1-19.)
(35 ILCS 200/10-515)
Sec. 10-515. Notice requirement. If the owner of property subject to this Division is a corporation, partnership, limited liability company, trust, or other similar entity, then it shall report to the chief county assessment officer any change in ownership interest or beneficial interest. If, after October 1, 2007, the ownership interests or beneficial interests in such an entity change by more than 50% from those interests as they existed on October 1, 2007, then the property no longer qualifies to receive the preferential assessment treatment of the wooded acreage under this Division, and the property must be assessed as otherwise permitted by law beginning the following assessment year.
(Source: P.A. 95-633, eff. 10-1-07.)
(35 ILCS 200/10-520)
Sec. 10-520. Cook County exempt. This Division 17 does not apply to any property located within Cook County.
(Source: P.A. 95-633, eff. 10-1-07.)
(35 ILCS 200/Art. 10 Div. 18 heading)
(35 ILCS 200/10-600)
Sec. 10-600. Definitions. For the purposes of this Division 18:
"Wind energy device" means any device, with a
nameplate capacity of at least 0.5 megawatts, that is used in the process of converting kinetic energy from the wind to generate electric power for commercial sale.
"2007 real property cost basis" excludes personal property but represents both the land and real property improvements of a wind energy device and means $360,000 per megawatt of nameplate capacity.
"Trending factor" means a number equal to the consumer price index (U.S. city average all items) published by the Bureau of Labor Statistics for the December immediately preceding the assessment date, divided by the consumer price index (U.S. city average all items) published by the Bureau of Labor Statistics for December 2006.
"Trended real property cost basis" means the 2007 real property cost basis multiplied by the trending factor.
"Allowance for physical depreciation" means (i) the actual age in years of the wind energy device on the assessment date divided by 25 years multiplied by (ii) the trended real property cost basis. The physical depreciation, however, may not reduce the value of the wind energy device to less than 30% of the trended real property cost basis.
(Source: P.A. 95-644, eff. 10-12-07.)
(35 ILCS 200/10-605)
Sec. 10-605. Valuation of wind energy devices. Beginning in assessment year 2007, the fair cash value of wind energy devices shall be determined by subtracting the allowance for physical depreciation from the trended real property cost basis. Functional obsolescence and external obsolescence may further reduce the fair cash value of the wind energy device, to the extent they are proved by the taxpayer by clear and convincing evidence.
(Source: P.A. 95-644, eff. 10-12-07.)
(35 ILCS 200/10-610)
Sec. 10-610. Applicability.
(a) The provisions of this Division apply for assessment years 2007 through 2035.
(b) The provisions of this Division do not apply to wind energy devices that are owned by any person or entity that is otherwise exempt from taxation under the Property Tax Code.
(Source: P.A. 102-662, eff. 9-15-21.)
(35 ILCS 200/10-615)
Sec. 10-615. Wind energy assessable property is not subject to equalization. Wind energy assessable property is not subject to equalization factors applied by the Department or any board of review, assessor, or chief county assessment officer.
(Source: P.A. 95-644, eff. 10-12-07.)
(35 ILCS 200/10-620)
Sec. 10-620. Platting requirements; parcel identification numbers. The owner of a wind energy device shall, at his or her own expense, use an Illinois registered land surveyor to prepare a plat showing the metes and bounds description, including access routes, of the area immediately surrounding the wind energy device over which that owner has exclusive control; provided that such platting does not constitute a subdivision of land subject to the provisions of the Plat Act (765 ILCS 205/). Within 60 days after completion of construction of the wind energy device, the owner of the wind energy device shall record the plat and deliver a copy of it to the chief county assessment officer and to the owner of the land surrounding the newly platted area. Upon receiving a copy of the plat, the chief county assessment officer shall issue a separate parcel identification number or numbers for the property containing the wind energy device or devices.
(Source: P.A. 95-644, eff. 10-12-07.)
(35 ILCS 200/Art. 10 Div. 19 heading)
(35 ILCS 200/10-700)
Sec. 10-700. Qualified commercial and industrial property; tornado disaster. Notwithstanding any other provision of law, each qualified parcel of commercial or industrial property owned and used by a small business shall be valued at the lesser of (i) its modified equalized assessed value or (ii) 33 1/3% of its fair cash value or, in the case of property located in a county that classifies property for purposes of taxation in accordance with Section 4 of Article IX of the Constitution, the percentage of fair cash value as required by county ordinance. The method of valuation under this Section shall continue until there is a change in use or ownership of the property or until the fifteenth taxable year after the tornado disaster occurs, whichever occurs first. In order to qualify for valuation under this Section, the structure must be rebuilt within 2 years after the date of the tornado disaster, and the square footage of the rebuilt structure may not be more than 110% of the square footage of the original structure as it existed immediately prior to the tornado disaster.
"Base year" means the taxable year prior to the taxable year in which the tornado disaster occurred.
"Modified equalized assessed value" means:
"Tornado disaster" means an occurrence of widespread or severe damage or loss of property resulting from a tornado or combination of tornadoes that has been proclaimed as a natural disaster by the Governor or the President of the United States.
"Qualified parcel of property" means property that (i) is owned and used exclusively for commercial or industrial purposes by a small business and (ii) has been rebuilt following a tornado disaster occurring in taxable year 2013 or any taxable year thereafter.
"Small business" means a business that employs fewer than 50 full-time employees.
(Source: P.A. 98-702, eff. 7-7-14.)
(35 ILCS 200/10-705)
Sec. 10-705. Keystone property.
(a) For the purposes of this Section:
(b) Within one year from the effective date of this amendatory Act of the 100th General Assembly, owners of real property may apply with the municipality in which the property is located to have the property designated as keystone property. If the property meets the criteria for keystone property set forth in subsection (a), then the corporate authorities of the municipality have one year from the effective date of this amendatory Act of the 100th General Assembly within which they may certify the property as keystone property for the purposes of promoting rehabilitation of vacant property and fostering job creation in the fields of manufacturing and research and development. The certification shall be transmitted to the chief county assessment officer as soon as possible after the property is certified.
(c) Beginning with the first tax year after the property is certified as keystone property and continuing through the twelfth tax year after the property is certified as keystone property, for the purpose of taxation under this Code, the property shall be valued at 33 1/3% of the fair cash value of the land, without regard to buildings, structures, improvements, and other permanent fixtures located on the property. For the first 3 tax years after the property is certified as keystone property, the aggregate tax liability for the property shall be no greater than $75,000. That aggregate tax liability, once collected, shall be distributed to the taxing districts in which the property is located according to each taxing district's proportionate share of that aggregate liability. Beginning with the fourth tax year after the property is certified as keystone property and continuing through the twelfth tax year after the property is certified as keystone property, the property's tax liability for each taxing district in which the property is located shall be increased over the tax liability for the preceding year by the percentage increase, if any, in the total equalized assessed value of all property in the taxing district.
No later than March 1 of each year before taxes are extended for the prior tax year, the Village of Park Forest shall certify to the county clerk of the county in which the property is located a percentage reduction to be applied to property taxes to limit the aggregate tax liability on keystone property in accordance with this Section.
(Source: P.A. 100-510, eff. 9-15-17.)
(35 ILCS 200/Art. 10 Div. 20 heading)
(35 ILCS 200/10-720)
Sec. 10-720. Definitions. For the purpose of this Division
20:
"Allowance for physical depreciation" means (i) the actual age
in years of the commercial solar energy system on the assessment
date divided by 25 years, multiplied by (ii) its trended real property
cost basis. The physical depreciation, however, may not reduce
the value of the commercial solar energy system to less than 30%
of its trended real property cost basis.
"Commercial solar energy system" means any device or
assembly of devices that (i) is ground installed and (ii) uses
solar energy from the sun for generating electricity for the
primary purpose of wholesale or retail sale and not primarily
for consumption on the property on which the device or devices
reside.
"Commercial solar energy system real property cost basis"
means the owner of a commercial solar energy system's
interest in the land within the project boundaries and real
property improvements and shall be calculated at $218,000 per megawatt of
nameplate capacity. For the purposes of this Section,
"nameplate capacity" has the same definition as found in Section
1-10 of the Illinois Power Agency Act.
"Ground installed" means the installation of a commercial
solar energy system, with the primary purpose of solar energy
generation for wholesale or retail sale, on a parcel or tract of
land.
"Trended real property cost basis" means the commercial
solar energy system real property cost basis multiplied by the
trending factor.
"Trending factor" means a number equal to the Consumer
Price Index (U.S. city average all items) published by the
Bureau of Labor Statistics for the December immediately
preceding the assessment date, divided by the Consumer Price
Index (U.S. city average all items) published by the Bureau of
Labor Statistics for December of 2017.
(Source: P.A. 100-781, eff. 8-10-18.)
(35 ILCS 200/10-725)
Sec. 10-725. Improvement valuation of commercial solar
energy systems in counties with fewer than 3,000,000
inhabitants. Beginning in assessment year 2018, the fair cash
value of commercial solar energy system improvements in counties
with fewer than 3,000,000 inhabitants shall be determined by
subtracting the allowance for physical depreciation from the
trended real property cost basis. Functional obsolescence and
external obsolescence of the solar energy device may further
reduce the fair cash value of the commercial solar energy system
improvements, to the extent they are proved by the taxpayer by
clear and convincing evidence.
(Source: P.A. 100-781, eff. 8-10-18.)
(35 ILCS 200/10-735)
Sec. 10-735. Commercial solar energy systems not subject to
equalization. Commercial solar energy systems assessable under
this Division are not subject to equalization factors applied by
the Department or any board of review, assessor, or chief county
assessment officer.
(Source: P.A. 100-781, eff. 8-10-18.)
(35 ILCS 200/10-740)
Sec. 10-740. Survey for ground installed commercial solar
energy systems; parcel identification numbers for property
improved with a ground installed commercial solar energy system.
Notwithstanding any other provision of law, the owner of the
ground installed commercial solar energy system shall commission
a metes and bounds survey description of the land upon which the
commercial solar energy system is installed, including access
routes, over which the owner of the commercial solar energy
system has exclusive control. The owner of the ground installed
commercial solar energy system shall, at his or her own expense,
use an Illinois-registered land surveyor to prepare the survey.
The owner of the ground installed commercial solar energy system
shall deliver a copy of the survey to the chief county
assessment officer and to the owner of the land upon which the
ground installed commercial solar energy system is constructed. Upon receiving a copy of the survey and an agreed acknowledgement to the separate parcel identification number by the owner of the land upon which the ground installed commercial solar energy system is constructed, the chief county assessment officer shall issue a separate parcel identification for the real property improvements, including the land containing the ground installed commercial solar energy system, to be used only for the purposes of property assessment for taxation. The property records shall contain the legal description of the
commercial solar energy system parcel and describe any leasehold
interest or other interest of the owner of the commercial solar
energy system in the property. A plat prepared under this
Section shall not be construed as a violation of the Plat Act.
(Source: P.A. 100-781, eff. 8-10-18.)
(35 ILCS 200/10-745)
Sec. 10-745. Real estate taxes. Notwithstanding the
provisions of Section 9-175 of this Code, the owner of the
commercial solar energy system shall be liable for the real
estate taxes for the land and real property improvements of a
ground installed commercial solar energy system.
Notwithstanding the foregoing, the owner of the land upon which a
commercial solar energy system is installed may pay any unpaid
tax of the commercial solar energy system parcel prior to the
initiation of any tax sale proceedings.
(Source: P.A. 100-781, eff. 8-10-18; 101-81, eff. 7-12-19.)
(35 ILCS 200/10-750)
Sec. 10-750. Property assessed as farmland. Notwithstanding
any other provision of law, real property assessed as farmland
in accordance with Section 10-110 in the assessment year prior
to valuation under this Division shall return to being assessed
as farmland in accordance with Section 10-110 in the year
following completion of the removal of the commercial solar
energy system as long as the property is returned to a farm use
as defined in Section 1-60 of this Act, notwithstanding that the
land was not used for farming for the 2 preceding years.
(Source: P.A. 100-781, eff. 8-10-18.)
(35 ILCS 200/10-755)
Sec. 10-755. Abatements. Any taxing district, upon a
majority vote of its governing authority, may, after the
determination of the assessed valuation as set forth in this
Code, order the clerk of the appropriate municipality or county
to abate any portion of real property taxes otherwise levied or
extended by the taxing district on a commercial solar energy
system.
(Source: P.A. 100-781, eff. 8-10-18.)
(35 ILCS 200/10-760)
Sec. 10-760. Applicability. The provisions of this Division
apply for assessment years 2018 through 2033.
(Source: P.A. 100-781, eff. 8-10-18.)
(35 ILCS 200/Art. 10 Div. 21 heading)
(35 ILCS 200/10-800)
Sec. 10-800. Southland reactivation property.
(a) For the purposes of this Section:
"Base year" means the last tax year prior to the date of the application for southland reactivation designation during which the property was occupied and assessed and had an equalized assessed value.
"Cook County Land Bank Authority" means the Cook County Land Bank Authority created by ordinance of the Cook County Board.
"Municipality" means a city, village, or incorporated town located in the State.
"Participating entity" means any of the following, either collectively or individually: the municipality in which the property is located; the South Suburban Land Bank and Development Authority; or the Cook County Land Bank Development Authority.
"Southland reactivation property" means property that:
"South Suburban Land Bank and Development Authority" means the South Suburban Land Bank and Development Authority created in 2012 by intergovernmental agreement.
"Tax year" means the calendar year for which assessed value is determined as of January 1 of that year.
(b) Within 5 years after the effective date of this amendatory Act of the 102nd General Assembly, purchasers of real property from any of the participating entities may apply to that entity to have the property certified as southland reactivation property if the property meets the criteria for southland reactivation property set forth in subsection (a). The participating entity has 5 years from the effective date of this amendatory Act of the 102nd General Assembly within which it may certify the property as southland reactivation property for the purposes of promoting rehabilitation of abandoned, vacant, or underutilized property to attract and enhance economic activities and investment that stabilize, restore, and grow the tax base in severely blighted areas within Chicago's south suburbs. This certification is nonrenewable and shall be transmitted by the municipality, or by the participating entity on behalf of the municipality, to the chief county assessment officer as soon as possible after the property is certified. Southland reactivation designation is limited to the original applicant unless expressly approved by the corporate authorities of the municipality and the property has no change in use.
Support by the corporate authorities of the municipality for southland reactivation designation shall be considered in a lawful public meeting, and impacted taxing districts shall receive notification of the agenda item to consider southland reactivation of the site not less than 15 days prior to that meeting.
(c) Beginning with the first tax year after the property is certified as southland reactivation property and continuing through the twelfth tax year after the property is certified as southland reactivation property, for the purpose of taxation under this Code, the property shall be valued at 50% of the base year equalized assessed value as established by the chief county assessment officer, excluding all years with property tax exemptions applied as a result of the participating entity's ownership. For the first year after the property is certified as southland reactivation property, the aggregate property tax liability for the property shall be no greater than $100,000 per year. That aggregate property tax liability, once collected, shall be distributed to the taxing districts in which the property is located according to each taxing district's proportionate share of that aggregate liability. Beginning with the second tax year after the property is certified as southland reactivation property and continuing through the twelfth tax year after the property is certified as southland reactivation property, the property tax liability for the property for each taxing district in which the property is located shall be increased over the property tax liability for the property for the preceding year by 10%. In no event shall the purchaser's annual tax liability decrease.
(d) No later than March 1 of each year, the municipality or the participating entity on behalf of the municipality shall certify to the county clerk of the county in which the property is located a percentage southland reactivation reduction to be applied to property taxes for that calendar year, as provided this Section.
(e) The participating entity shall collect the following information annually for the pilot program period: the number of program applicants; the street address of each certified property; the proposed use of certified properties; the amount of investment; the number of jobs created as a result of the certification; and copies of the certification of each southland reactivation site to allow for the evaluation and assessment of the effectiveness of southland reactivation designation. The participating entity responsible for seeking the southland reactivation designation shall present this information to the governing body of each taxing district affected by a southland reactivation designation on an annual basis, and the participating entity shall report the above information to any requesting members of the General Assembly at the conclusion of the 5-year designation period.
(f) Any southland reactivation certification granted under this Section shall be void if the property is conveyed to an entity or person that is liable for any unpaid, delinquent property taxes associated with the property.
(Source: P.A. 102-1010, eff. 5-27-22.)
(35 ILCS 200/Art. 11 heading)
(35 ILCS 200/Art. 11 Div. 1 heading)
(35 ILCS 200/11-5)
Sec. 11-5.
Pollution control facilities; valuation policy.
It is the policy
of this State that pollution control facilities should be valued, at 33 1/3% of
the fair cash value of their economic productivity to their owners.
(Source: P.A. 83-121; 88-455.)
(35 ILCS 200/11-10)
Sec. 11-10.
Definition of pollution control facilities.
"Pollution control
facilities" means any system, method, construction, device or appliance
appurtenant thereto, or any portion of any building or equipment, that is
designed, constructed, installed or operated for the primary purpose of:
(a) eliminating, preventing, or reducing air or water pollution, as the
terms "air pollution" and "water pollution" are defined in the Environmental
Protection Act; or
(b) treating, pretreating, modifying or disposing of any potential solid,
liquid or gaseous pollutant which if released without treatment, pretreatment,
modification or disposal might be harmful, detrimental or offensive to human,
plant or animal life, or to property. "Pollution control facilities" shall not
include, however,
(Source: P.A. 83-883; 88-455.)
(35 ILCS 200/11-15)
Sec. 11-15.
Method of valuation for pollution control facilities.
To
determine 33 1/3% of the fair cash value of any certified pollution control
facilities in assessing those facilities, the Department shall take into
consideration the actual or probable net earnings attributable to the
facilities in question, capitalized on the basis of their productive earning
value to their owner; the probable net value which could be realized by their
owner if the facilities were removed and sold at a fair, voluntary sale, giving
due account to the expense of removal and condition of the particular
facilities in question; and other information as the Department may consider as
bearing on the fair cash value of the facilities to their owner, consistent
with the principles set forth in this Section. For the purposes of this Code,
earnings shall be attributed to a pollution control facility only to the extent
that its operation results in the production of a commercially saleable
by-product or increases the production or reduces the production costs of the
products or services otherwise sold by the owner of such facility.
(Source: P.A. 83-121; 88-455.)
(35 ILCS 200/11-20)
Sec. 11-20.
Certification and assessment authority.
For tax purposes,
pollution control facilities shall be certified as such by the Pollution
Control Board and shall be assessed by the Department.
(Source: P.A. 77-1381; 88-455.)
(35 ILCS 200/11-25)
Sec. 11-25. Certification procedure. Application for a pollution control
facility certificate shall be filed with the Pollution Control Board in a
manner and form prescribed in regulations issued by that board. The
application shall contain appropriate and available descriptive information
concerning anything claimed to be entitled in whole or in part to tax treatment
as a pollution control facility. If it is found that the claimed facility or
relevant portion thereof is a pollution control facility as defined in Section
11-10, the Pollution Control Board, acting through its Chairman or his or her
specifically authorized delegate, shall enter a finding and issue a certificate
to that effect. The certificate shall require tax treatment as a pollution
control facility, but only for the portion certified if only a portion is
certified. The effective date of a certificate shall be the date of application
for the certificate or the date of the construction of the facility, whichever
is later.
(Source: P.A. 100-201, eff. 8-18-17.)
(35 ILCS 200/11-30)
Sec. 11-30.
Powers and duties of the certifying board.
Before denying any
certificate, the Pollution Control Board shall give reasonable notice in
writing to the applicant and provide the applicant a reasonable opportunity for
a fair hearing. On like notice to the holder and opportunity for hearing, the
Board may on its own initiative revoke or modify a pollution control
certificate or a low sulfur dioxide emission coal fueled device certificate
whenever any of the following appears:
Prompt written notice of the Board's action upon any application shall
be given to the applicant together with a written copy of the Board's
findings and certificate, if any.
(Source: P.A. 82-134; 88-455.)
(35 ILCS 200/Art. 11 Div. 2 heading)
(35 ILCS 200/11-35)
Sec. 11-35.
Low sulfur dioxide emission coal fueled devices.
It is the
policy of this State that the use of low sulfur dioxide emission coal fueled
devices should be encouraged as conserving nonrenewable resources, reducing
pollution and promoting the use of abundant, high-sulfur, locally available
coal as well as promoting the health and well-being of the people of this
State, and should be valued at 33 1/3% of their fair cash value.
(Source: P.A. 83-121; 88-455.)
(35 ILCS 200/11-40)
Sec. 11-40.
Definition of low sulfur dioxide emission coal fueled devices.
"Low sulfur dioxide emission coal fueled devices" means any device used
or intended for the purpose of burning, combusting or converting locally
available coal in a manner which eliminates or significantly reduces the
need for additional sulfur abatement that would otherwise be required under
State or Federal air emission standards. The word "device" includes all
machinery, equipment, structures and all related apparatus, including coal
feeding equipment, of a coal gasification facility designed to convert locally
available coal into a low sulfur gaseous fuel and to manage all waste and
by-product streams.
(Source: P.A. 82-134; 88-455.)
(35 ILCS 200/11-45)
Sec. 11-45.
Method of valuation for low sulfur dioxide emission coal fueled
devices. To determine 33 1/3% of the fair cash value of any low sulfur dioxide
emission coal fueled device, the Department shall determine the net value which
could be realized by its owner if the device were removed and sold at a fair,
voluntary sale, giving due account to the expense of removal, site restoration,
and transportation. That net value shall be considered to be 33 1/3% of fair
cash value.
(Source: P.A. 82-134; 88-455.)
(35 ILCS 200/11-50)
Sec. 11-50.
Certification and assessment authority.
For tax purposes, a low
sulfur dioxide emission coal fueled device shall be certified as such by the
Pollution Control Board and shall be assessed by the Department.
(Source: P.A. 82-134; 88-455.)
(35 ILCS 200/11-55)
Sec. 11-55.
Approval procedure.
Application for approval of a low sulfur
dioxide emission coal fueled device shall be filed with the Pollution Control
Board in the manner and form prescribed by that board. The application shall
contain appropriate and available descriptive information concerning anything
claimed to be entitled to tax treatment as a low sulfur dioxide emission coal
fueled device as defined in this Code. If it is found that the claimed device
meets that definition, the Pollution Control Board, acting through its Chairman
or its specifically authorized delegate, shall enter a finding and issue a
certificate that requires tax treatment as a low sulfur dioxide emission
coal fueled device. The effective date of a certificate shall be on January
1 preceding the date of certification or preceding the date construction
or installation of the device commences, whichever is later.
(Source: P.A. 82-134; 88-455.)
(35 ILCS 200/11-60)
Sec. 11-60.
Judicial review; pollution control and low sulfur devices.
Any
applicant or holder aggrieved by the issuance, refusal to issue, denial,
revocation, modification or restriction of a pollution control certificate or a
low sulfur dioxide emission coal fueled device certificate may appeal the
finding and order of the Pollution Control Board, under the Administrative
Review Law.
(Source: P.A. 82-783; 88-455.)
(35 ILCS 200/11-65)
Sec. 11-65.
Procedures for assessment; pollution control and low sulfur
devices. Proceedings for assessment or reassessment of property certified to be
pollution control facilities or low sulfur dioxide emission coal fueled devices
shall be conducted in accordance with procedural regulations issued by the
Department, in conformity with this Code.
(Source: P.A. 82-134; 88-455.)
(35 ILCS 200/Art. 11 Div. 3 heading)
(35 ILCS 200/11-70)
Sec. 11-70.
Assessment of railroad companies; definitions.
These words and
phrases, for the assessment of the property of railroad companies, and unless
otherwise required by the context shall be defined as follows:
(a) "Railroad company," "railroad," or "company" means any person, company,
corporation or association owning, operating or constructing a railroad, a
suburban or interurban railroad, a switching or terminal railroad, a railroad
station, or a railroad bridge in this State.
(b) "Operating property" means all tracks and right of way, all structures
and improvements on that right of way, all rights and franchises, all rolling
stock and car equipment, and all other property, real or personal, tangible or
intangible connected with or used in the operation of the railroad including
real estate contiguous to railroad right of way or station grounds held for
reasonable expansion or future development.
(c) "Non-operating personalty" means all personal property, tangible and
intangible, held by any railroad company and not included in the definition of
"operating property".
(d) "Non-carrier real estate" means all land, and improvements on that land,
not situated on the right of way of the railroad and not used as operating
property within the meaning of the definition in paragraph (b). Improvements
owned by others and situated on the right of way not used in the operations of
the railroad shall be deemed to be "non-carrier real estate." The Department
shall adopt proper rules and regulations to determine whether any property is
"non-carrier real estate."
(e) "Trackage rights" or "trackage right agreement" means the right by
which one railroad company operates trains in scheduled service over tracks
owned and used by another railroad company and the valuation of trackage rights
shall include the value of all rolling stock, and all tangible or intangible
personal property used or connected therewith.
(Source: P.A. 81-1stSS-1; 88-455.)
(35 ILCS 200/11-75)
Sec. 11-75.
Assessment date for railroad companies.
The Department shall
assess all property owned or used by railroad companies operating within this
State, as of January first annually, except property found by the Department to
be non-carrier real estate.
The assessment of the property of any railroad company shall be based upon
the value of property defined in Section 11-70, less the percentage of the
total value which consists of operating or non-operating personal property.
(Source: P.A. 86-173; 86-905; 86-1028; 88-455.)
(35 ILCS 200/11-80)
Sec. 11-80.
Assessment procedure for railroad companies.
In assessing
the taxable property of any railroad company, the Department shall first
determine 33 1/3% of the fair cash value of all the property of any railroad
company as a unit, but shall make due allowance for any non-carrier real estate
and all personalty.
The Department shall take into consideration the actual or market value of
the shares of stock outstanding, the actual or market value of all bonds
outstanding and all other indebtedness as is applicable, for operating the
road. In determining the market value of the stock or indebtedness the
Department shall consider quotations for the 5 years preceding the assessment
date; the net earnings of the company during the 5 calendar years preceding the
assessment date; and such other information as the Department may consider as
bearing on the fair cash value of the property. The valuation by the
Department shall include capital stock and all other property of railroad
companies, except non-carrier real estate. The above facts shall not be
conclusive upon the Department in determining 33 1/3% of the fair cash value of
the property of a railroad company.
The Department shall determine the equalized assessed value of the taxable
property of every railroad company by applying to its determination of 33 1/3%
of the fair cash value of the property an equalization factor equal to the
statewide average ratio of the equalized assessed value of locally assessed
property to 33 1/3% of the fair cash value of such locally assessed property.
The Department shall assess the value of all operating property acquired by a
railroad company or its wholly-owned subsidiary by trade with a municipality,
which is situated in a state contiguous to Illinois, at no greater value than
the value of the operating property traded to the municipality for the property
by the railroad company. The value shall be that value established for the
year immediately preceding the calendar year of the trade. The assessment
shall not increase, but may decrease, during the 10 years following the
calendar year of the trade.
(Source: P.A. 86-173; 86-905; 86-1028; 88-455.)
(35 ILCS 200/11-80.1)
Sec. 11-80.1. High-speed passenger rail project. Due to the importance of developing high-speed or faster rail service, the General Assembly finds that it should encourage freight railroad owners to participate in State and federal government programs, including cooperative agreements designed to increase the speed of passenger rail service, that participation in those programs should not result in increased property taxes, and that such an increase in property taxes could negatively impact the participation in those programs. Therefore, the Department shall take into consideration any potential increase in a property's overall valuation that is directly attributable to the investment, improvement, replacement, or expansion of railroad operating property on or after January 1, 2010, through State or federal government programs, including cooperative agreements, necessary for higher speed passenger rail transportation. Any such increase in the property's overall valuation that is directly attributable to the investment, improvement, replacement, or expansion of railroad operating property on or after January 1, 2010, through State or federal government programs necessary for higher speed passenger rail transportation, including cooperative agreements, shall be excluded from the valuation of its real property improvements under Section 11-80. This Section applies on and after the effective date of this amendatory Act of the 97th General Assembly and through December 31, 2029.
(Source: P.A. 101-186, eff. 8-2-19.)
(35 ILCS 200/11-85)
Sec. 11-85. Property schedules. Every railroad company shall, on or before
June 1 of each year, when required, make out and file with the Department a
statement or schedule showing the property held for right of way, whether
owned, leased, or operated under trackage right agreement, and the length of
the first, second, third and other main and all side tracks and turnouts, and
the number of acres of right of way in each county of this State and in each
taxing district of this State, through or into which the road may run. It shall
describe all improvements and stations located on the right of way, giving the
quantity, quality, character and original cost of each. It shall also report
all non-operating personalty owned or controlled by the company on January 1,
giving the quantity, quality, character and location of the same. The report shall also include any potential increase in the property's overall valuation that is directly attributable to the investment, improvement, replacement, or expansion of railroad operating property on or after January 1, 2010, through State or federal governmental programs, including cooperative agreements, necessary for higher speed passenger rail transportation through December 31, 2029. New companies
shall make the statement on or before the June 1 after the location of their
road.
When the statement has once been made, it is not necessary to report the
description as required above unless directed to do so by the Department, but
the company shall, on or before June 1, annually, report all additions or
changes in its property in this State as have occurred.
The return required by this Section should be made by the using company, but
all property which is operated under one control shall be returned as provided
in this Section.
(Source: P.A. 101-186, eff. 8-2-19.)
(35 ILCS 200/11-90)
Sec. 11-90. Information schedules. Each year every railroad company in this
State shall return to the Department, in addition to any other information
required by this Code, sworn statements or schedules as follows:
Such statements or schedules shall conform to the instructions and forms
prescribed by the Department.
In cases where a railroad company uses property owned by another, the return
shall be made by the using company and all property operated under one control
shall be returned as provided above.
(Source: P.A. 101-186, eff. 8-2-19.)
(35 ILCS 200/11-95)
Sec. 11-95.
Listing of non-carrier real estate.
Every railroad company
subject to assessment in this State shall annually return to the Department a
list of its non-carrier real estate in this State, providing its description,
the current assessed value, and the estimated true value of all non-carrier
real estate both within and outside of this State, and any other information
the Department may require. The Department shall examine the list and make
whatever additions or alterations it may find necessary, and transmit to the
proper assessing officials of each county in which non-carrier real estate is
located, the list described above, together with any other information it
considers pertinent. If additions or alterations to the list are made by the
Department, the revised list shall also be sent to the reporting carrier. The
proper assessing officials of each county shall then assess the non-carrier
real estate in the same manner as similar locally assessed property belonging
to individuals, except that it shall be treated as property belonging to
railroads. If any parcels are not platted, any description is sufficient which
would enable a competent surveyor to locate the property.
Property listed as non-carrier real estate shall also include the property
index number in counties where such a numbering system has been adopted.
(Source: P.A. 84-777; 84-1013; 88-455.)
(35 ILCS 200/11-100)
Sec. 11-100.
Proration of value; property outside of State.
If any railroad
company owns or uses operating property partly within and partly outside of
this State, the Department shall determine the value of the entire operating
property of the railroad but shall take only that part of the entire value as
is represented by the average percentage of (a) the length of all track
including main, second and additional main track, side track and turnouts
within this State, (b) its gross revenues arising from railroad operations in
this State, (c) the reproduction cost of its operating property within this
State, as determined by the Interstate Commerce Commission of the United
States, or other competent authority, plus additions and betterments, less
retirements and depreciation. Nothing in this section shall be construed to
preclude the use or substitution of other factors or methods as may appear
reasonable and necessary in determining the proportion of a railroad's
operating property within this State.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/11-105)
Sec. 11-105.
Description of railroad track.
The right of way, including the
superstructures of first, second, third and other main tracks and all side
tracks and turnouts, and the stations and improvements of the railroad company
on the right of way and all other taxable operating property of the railroad
company shall be denominated "railroad track" and shall be so listed and
valued. "Railroad track" shall be described in the assessment thereof as a
strip of land extending on each side of the track and embracing the same,
together with all the stations and improvements and other taxable operating
property thereon, commencing where the track crosses the boundary line in
entering the taxing district, and extending to where the track crosses the
boundary line leaving the taxing district, or to the point of termination in
the district, as the case may be, containing .... acres, more or less
(inserting name of taxing district, boundary line of same, and number of acres
and length in miles), and when advertised or sold for taxes no other
description is necessary. Where a railroad company has taxable operating
property in taxing districts in which it owns or uses no tracks or trackage
rights, the property shall be described the same as similar property belonging
to individuals.
(Source: P.A. 81-1stSS-1; 88-455.)
(35 ILCS 200/11-110)
Sec. 11-110.
Certification of railroad assessments.
The equalized assessed
value of the operating property of every railroad company subject to
assessment, when determined as prescribed in Section 11-80, shall be listed and
taxed in the several taxing districts in the proportion that the length of all
the track owned or used in such taxing district bears to the whole length of
all the track owned or used in this state, except the value of all buildings of
an original cost exceeding $1,000, which are considered to have a situs in the
taxing district in which they are located. Where any railroad company operates
in this State, in whole or in part over the tracks of another company, under
any trackage right agreement, the value of the trackage rights, including the
other taxable operating property (except buildings of an original cost
exceeding $1,000) used or connected therewith, shall be taxed in each taxing
district in the proportion that the length of all the track so used under the
agreement, in the taxing district bears to the whole length of all the track so
used in this state. Where a railroad company holds taxable operating property
in a taxing district, and owns or uses no tracks, or trackage rights in that
district, the property shall be taxed in the taxing district.
The Department shall distribute the equalized assessed value of the taxable
property of every railroad company (other than non-carrier real estate), when
determined as prescribed in Section 11-80, to the respective taxing districts
entitled to it and shall certify the same to the county clerks of the
respective counties, who shall extend taxes against those values the same as
against other property in the taxing districts.
(Source: P.A. 81-1stSS-1; 88-455.)
(35 ILCS 200/11-115)
Sec. 11-115.
Failure to file schedules.
In case any railroad company
neglects to return to the Department any statements or schedules required to be
returned to the Department, within the time required, the Department shall
proceed to assess the property of the railroad company according to its best
information and judgment at 33 1/3% of its fair cash value, and may add to the
valuation thereof an amount equal to 50% of the valuation. If good cause is
shown, the Department may, in its discretion, grant reasonable extensions of
time for filing any required statement or schedule.
Anyone who makes any statement or schedule to the Department and wilfully
swears falsely in any material matter shall be guilty of perjury and punished
accordingly.
No railroad company wilfully refusing or neglecting to return any information
required by this Code shall be heard to object to the legality of its
assessment in any court of this state.
(Source: P.A. 79-703; 88-455.)
(35 ILCS 200/11-120)
Sec. 11-120.
Platting by railroad company.
When any railroad company makes
or records a plat of any contiguous lots or parcels of land belonging to it,
they may be described as designated on the plat.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/11-125)
Sec. 11-125.
Department rules on railroad assessments.
The Department may
adopt rules and regulations as it considers necessary to carry out the
provisions of Sections 11-70 through 11-120. The rules and regulations when
adopted, if not inconsistent with this Code, shall be as binding and of the
same effect as if contained in this Code.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
(35 ILCS 200/Art. 11 Div. 4 heading)
(35 ILCS 200/11-130)
Sec. 11-130.
Legislative findings.
The General Assembly finds that it is
the policy of this State to ensure and encourage the availability of safe
potable water for our cities, villages, towns, and rural residents and that it
has become increasingly difficult and cost prohibitive for smaller cities,
towns, and villages to construct, maintain, or operate, to current standards,
water treatment facilities. It is the further finding of the General Assembly
that regional treatment facilities capable of supplying several cities,
villages, towns, public water districts, public water commissions, and rural
water companies with treated water offer a viable economic solution to this
concern and it should be the policy of the State to encourage the construction
and operation of regional water treatment facilities capable of providing
treated, potable water to cities, villages, towns, public water districts,
public water commissions, and rural water companies, thereby relieving the
burden on those entities and their citizens from constructing and maintaining
their own individual treatment facilities.
(Source: P.A. 92-278, eff. 1-1-02.)
(35 ILCS 200/11-135)
Sec. 11-135.
Definitions.
For purposes of this Division 4:
"Department" means the Illinois Department of Revenue.
"Not for profit corporation" means an Illinois corporation organized and
existing under the General Not For Profit Corporation Act of 1986 in good
standing with the State and having been granted status as an exempt
organization under Section 501(c) of the Internal Revenue
Code, or any successor or similar provision of the Internal Revenue Code.
"Public water commission" means a water commission organized and existing
under Division 135 of Article 11 of the Illinois Municipal Code.
"Public water district" means a water district organized and existing under
the Public Water District Act.
"Qualifying water treatment facility" means a water treatment facility that
is owned by a not for profit corporation whose members consist exclusively of
one or more incorporated city, village, or town of this State, and any number
of public water districts, any number of public water commissions, or any
number of rural water companies and that sells potable water to the
corporation's members on a mutual or cooperative and not for profit basis.
"Rural water company" means a not for profit corporation whose primary
purpose is to own, maintain, and operate a potable water distribution system
distributing water to residences, farms, or businesses exclusively in the State
of Illinois and not otherwise served by any city, village, town, public water
district, or public water commission.
"Water treatment facility" means a plant or facility whose primary function
is to treat raw water and to produce potable water for distribution, together
with all other real and personal property reasonably necessary to collect,
treat, or distribute the water.
(Source: P.A. 92-278, eff. 1-1-02.)
(35 ILCS 200/11-140)
Sec. 11-140.
Valuation policy.
Qualifying water treatment facilities
shall be valued for purposes of computing the assessed valuation on the basis
of 33 1/3% of the fair cash value.
(Source: P.A. 92-278, eff. 1-1-02.)
(35 ILCS 200/11-145)
Sec. 11-145.
Method of valuation for qualifying water treatment
facilities. To determine 33 1/3% of the fair cash value of any qualifying
water treatment facility in assessing the facility, the Department shall take
into consideration the probable net value that could be realized by the owner
if the facility were removed and sold at a fair, voluntary sale, giving due
account to the expense of removal, site restoration, and transportation. The
net value shall be considered to be 33 1/3% of fair cash value.
(Source: P.A. 92-278, eff. 1-1-02.)
(35 ILCS 200/11-150)
Sec. 11-150.
Exclusion of for-profit water treatment facilities.
In no
event shall the valuation set forth in this Division 4 be available to a water
treatment facility that sells water "for profit".
(Source: P.A. 92-278, eff. 1-1-02.)
(35 ILCS 200/11-155)
Sec. 11-155. Assessment authority. For assessment purposes, a
qualifying water treatment facility shall provide proof of a valid facility number issued by the Illinois Environmental Protection Agency and be assessed by the Department
of Revenue.
(Source: P.A. 101-199, eff. 8-2-19.)
(35 ILCS 200/11-160)
Sec. 11-160. Approval procedure. Applications for approval as a qualifying
water treatment facility that are filed prior to January 1, 2020 shall be filed with the Department of Natural
Resources in the manner and form prescribed by the Director of National
Resources. The application shall contain appropriate and available descriptive
information concerning anything claimed to be entitled to tax treatment as
defined in this Division 4. If it is found that the facility meets the
definition, the Director of Natural Resources, or his or her
duly authorized designee, shall enter a finding and issue a certificate that
requires tax treatment as a qualifying water treatment facility. The effective
date of a certificate shall be on January 1 preceding the date of certification
or preceding the date construction or installation of the facility commences,
whichever is later.
(Source: P.A. 101-199, eff. 8-2-19.)
(35 ILCS 200/11-161)
Sec. 11-161. Application procedure; assessment by Department of Revenue. Applications for assessment as a qualifying water treatment facility that are filed on or after January 1, 2020 shall be filed with the Department of Revenue in the manner and form prescribed by the Department of Revenue. The application shall contain appropriate documentation that the applicant has been issued a valid facility number by the Illinois Environmental Protection Agency and is entitled to tax treatment as defined in this Division 4. The effective date of an assessment shall be on January 1 preceding the date of approval by the Department of Revenue or preceding the date construction or installation of the facility commences, whichever is later.
(Source: P.A. 101-199, eff. 8-2-19.)
(35 ILCS 200/11-165)
Sec. 11-165. Judicial review; qualifying water treatment facilities. Any
applicant or holder aggrieved by the issuance, refusal to issue, denial,
revocation, modification, or restriction of an assessment as a qualifying water treatment
facility may appeal the finding and order of the Department of Revenue (if on or after January 1, 2020) or the Department of
Natural Resources (if before January 1, 2020) under the Administrative Review Law.
(Source: P.A. 101-199, eff. 8-2-19.)
(35 ILCS 200/11-170)
Sec. 11-170.
Procedures for assessment; qualifying water treatment
facilities. Proceedings for assessment or reassessment of property certified
to be a qualifying water treatment facility shall be conducted in accordance
with procedural rules adopted by the Department, in conformity with this
Code.
(Source: P.A. 92-278, eff. 1-1-02.)
(35 ILCS 200/Art. 12 heading)
(35 ILCS 200/Art. 12 Div. 1 heading)
(35 ILCS 200/12-5)
Sec. 12-5.
Taxpayer entitled to statement of valuation.
The chief county
assessment officer, when requested, shall deliver to any person a copy of the
description or statement of property assessed in his or her name or in which he
or she is interested, and the valuation placed thereon by the assessor, chief
county assessment officer, board of review, or board of appeals.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/12-10)
Sec. 12-10. Publication of assessments; counties of less than 3,000,000. In
counties with less than 3,000,000 inhabitants, as soon as the chief county
assessment officer has completed the assessment in the county or in the
assessment district, he or she shall, in each year of a general assessment,
publish for the county or assessment district a complete list of the
assessment, by townships if so organized. In years other than years of a
general assessment, the chief county assessment officer shall publish a list of
property for which assessments have been added or changed since the preceding
assessment, together with the amounts of the assessments, except that
publication of individual assessment changes shall not be required if the
changes result from equalization by the supervisor of assessments under Section
9-210, or Section 10-200, in which case the list shall include a general
statement indicating that assessments have been changed because of the
application of an equalization factor and shall set forth the percentage of
increase or decrease represented by the factor. The publication shall be made
on or before December 31 of that year, and shall be printed in some public
newspaper or newspapers published in the county. In every township or
assessment district in which there is published one or more newspapers of
general circulation, the list of that township shall be published in one of the
newspapers.
At the top of the list of assessments there shall be a notice in
substantially the following form printed in type no smaller than eleven point:
Median Level of Assessment--(insert here the median level of assessment
for the assessment district)
Your property is to be assessed at the above listed median level of
assessment for the assessment district. You may check the accuracy of your
assessment by dividing your assessment by the median level of assessment. The
resulting value should equal the estimated fair cash value of your property.
If the resulting value is greater than the estimated fair cash value of your
property, you may be over-assessed. If the resulting value is less than the
fair cash value of your property, you may be under-assessed. You may appeal
your assessment to the Board of Review."
The notice published under this Section shall also include the following:
The newspaper shall furnish to the local assessment officers as many
copies of the paper containing the assessment list as they may require.
(Source: P.A. 97-146, eff. 7-14-11.)
(35 ILCS 200/12-15)
Sec. 12-15. Publication fee - Counties of less than 3,000,000. The newspaper
shall be paid a fee for publishing the assessment list according to the
following schedule:
(a) For a parcel listing including the name of the property owner, a
property index number, property address, or both, and the total assessment, 80¢ per parcel;
(b) (Blank);
(c) (Blank);
(d) (Blank);
(e) (Blank);
(f) (Blank); and
(g) For the preamble, headings, and any other explanatory matter either
required by law, or requested by the supervisor of assessments, to be
published, the rate shall be set according to the Legal Advertising Rate Act.
(Source: P.A. 97-146, eff. 7-14-11.)
(35 ILCS 200/12-20)
Sec. 12-20. Publication of assessments; counties of 3,000,000 or more. In
counties with 3,000,000 or more inhabitants, in each year of a general
assessment, for each county or assessment district therein if the county is
divided into assessment districts as provided in Section 9-220, the county
assessor shall publish a complete assessment list as soon as the assessment is
completed as required under this Section. If the county assessor revises the assessment after the complete assessment list is published, then the county assessor must publish a subsequent list of all the revised assessments for that year. In years other than years of a
general assessment or reassessment, the county assessor shall cause to be
published, within the time and in the manner described here, a complete list of
assessments in which changes are made together with the changes made in the
valuation or assessment of property since the last preceding assessment. The
publication shall contain a copy of the land value map for the township, if
required by the Department.
The publication of the assessments or the changes shall be printed in some
newspaper or newspapers of general circulation published in the county except
that, in every township or incorporated town which has superseded a civil
township, in which there is published one or more newspapers of general
circulation, the assessment list of each township shall be published in one of
the newspapers. In cities of more than 2,000,000 inhabitants, the assessment
list of the city shall be printed in one or more newspapers of general
circulation published in the township assessment district within the city or,
in the event a newspaper of general circulation is not published within the
township assessment district, in one or more newspapers of general circulation
published within the city.
Any newspaper publishing an assessment list under this Section is entitled to
a fee of 40¢ per column line for publishing the list.
(Source: P.A. 93-759, eff. 1-1-05.)
(35 ILCS 200/12-25)
Sec. 12-25. Contents of assessment list publication; payment. In all
counties, the expense of printing and publication of assessment lists shall be
paid out of the county treasury. The publication of the assessments shall
include the name of the owner or of the person who last paid the taxes on each
property, and the total amount of its assessment. When any property so
assessed is susceptible of description or identification by street name and
street or house number, or by a property index number, the publication of the
street name and street or house number, or property index number shall
constitute a sufficient description of the property for the purposes of
publication required by this Code.
(Source: P.A. 97-146, eff. 7-14-11.)
(35 ILCS 200/12-30)
Sec. 12-30. Mailed notice of changed assessments; counties of less than
3,000,000.
(a) In every county with less than 3,000,000 inhabitants, in addition to
the publication of the list of assessments in each year of a general assessment
and of the list of property for which assessments have been added or changed,
as provided above, a notice shall be mailed by the chief county assessment
officer to each taxpayer whose assessment has been changed since the last
preceding assessment, using the address as it appears on the assessor's
records, except in the case of changes caused by a change in the county
equalization factor by the Department or in the case of changes resulting
from equalization by the chief county assessment officer under Section 9-210,
during any year such change is made. The notice may, but need not be, sent by a
township assessor.
(b) The notice sent under this Section shall include the following:
(c) In addition to the requirements of subsection (b) of this Section, in every county with less than 3,000,000 inhabitants, where the chief county assessment officer maintains and controls an electronic database containing the physical characteristics of the property, the notice shall include the following:
(d) In addition to the requirements of subsection (b) of this Section, in every county with less than 3,000,000 inhabitants, where the chief county assessment officer does not maintain and control an electronic database containing the physical characteristics of the property, and where one or more townships in the county maintain and control an electronic database containing the physical characteristics of the property and some or all of the database is available on a website that is maintained and controlled by the township, the notice shall include a statement advising the taxpayer that detailed property characteristics are available on the township website and the URL address of that website.
(e) Except as provided in this Section, the form and manner of
providing the information and explanations required to be in the notice shall
be prescribed by the Department.
(Source: P.A. 96-122, eff. 1-1-10.)
(35 ILCS 200/12-35)
Sec. 12-35. Notice sent to address of mortgage lender. Whenever a notice is
to be mailed as provided in Section 12-30, and the address that appears on the
assessor's records is the address of a mortgage lender, or in any event
whenever the notice is mailed by the township assessor or chief county
assessment officer to a taxpayer at or in care of the address of a mortgage
lender, the mortgage lender, within 15 days of the mortgage lender's receipt of
the notice, shall mail a copy of the notice to each mortgagor of the property
referred to in the notice at the last known address of each mortgagor
as shown on the records of the mortgage lender.
(Source: P.A. 100-201, eff. 8-18-17.)
(35 ILCS 200/Art. 12 Div. 4 heading)
(35 ILCS 200/12-40)
Sec. 12-40.
Notice provisions; equalization by board of review.
The assessment of any class of property or of any township or
multi-township or part thereof, or any portion of the county, shall not
be increased by an equalization factor applied by a board of review until
the board has made one publication of notice in a newspaper of general
circulation published in the county, of such proposed increase and has given an
opportunity to be heard, within 20 days of the publication date, to the owners
of the property affected or any one representing them, and other citizens of
the territory. The assessor or chief county assessment officer shall have like
opportunity to be heard thereon, except where such action is taken in
individual cases upon complaint. The board shall hear any person, upon
request, in opposition to a proposed reduction in the assessment of any person
or territory.
(Source: P.A. 86-345; 86-413; 86-1028; 86-1481; 88-455.)
(35 ILCS 200/12-45)
Sec. 12-45. Publication of certificates of error. At the time publication
is made under Section 12-60, the board of review shall also publish a complete
list of the changes made in assessments by the issuance of certificates of
error under Sections 14-20 and 16-75. The published list shall contain for
each change the information enumerated in Section 12-25 and shall show the
amount of the assessment prior to and after the action of the board of review.
Publication shall be made in some newspaper or newspapers of general
circulation published in the county in which the assessment is made, except
that in every township or assessment district in which there is published one
or more newspapers of general circulation, the list of that township shall
be published in one of those newspapers.
This Section applies prior to the effective date of this amendatory Act of the 97th General Assembly, but does not apply for any certificate of error issued on or after the effective date of this amendatory Act.
(Source: P.A. 97-146, eff. 7-14-11.)
(35 ILCS 200/12-50)
Sec. 12-50. Mailed notice to taxpayer after change by board of review or
board of appeals. In counties with less than 3,000,000 inhabitants, if
final board of review or board of appeals
action regarding any
property, including equalization
under Section 16-60 or Section 16-65, results in an increased or decreased
assessment, the board shall mail a notice to the taxpayer whose property is
affected by such action, at his or her address as it appears on the complaint, unless the taxpayer has been represented in the appeal by an attorney, in which case the notice shall be mailed to the attorney, and in the case of a complaint filed with a board of
review under Section
16-25 or 16-115, the board shall mail a notice to the taxing body filing the complaint. In counties with 3,000,000 or more inhabitants, the board shall provide notice by mail, or by means of electronic record, to the taxpayer whose property is affected by such action, at his or her address or e-mail address as it appears in the assessment records or a complaint filed with the board, unless the taxpayer has been represented in the appeal by an attorney, in which case the notice shall be mailed or e-mailed to the attorney, and, in the case of a complaint filed with a board of review under Section 16-125 or 16-115, the board shall provide notice to the taxing body filing the complaint. A copy shall be
given to the
assessor or chief county assessment officer
if his or her assessment was reversed
or
modified by the board. Written notice shall also be given to any
taxpayer who filed a complaint in writing with the board and whose
assessment was not changed. The notice shall set forth the assessed value
prior to board action; the assessed value after final board action but prior to
any equalization; and the assessed value as
equalized by the board, if the board equalizes.
This
notice shall state that the value as certified to the county clerk by the
board will be the locally assessed value of the
property for that year and each succeeding year, unless revised in a
succeeding year in the manner provided in this Code. The written notice
shall also set forth specifically the facts upon which the board's decision
is based. In counties with less than 3,000,000 inhabitants, the notice shall also contain the
following statement: "You may appeal this
decision to the Property Tax Appeal Board by filing a petition for
review with the Property Tax Appeal Board within 30 days after this
notice is mailed to you or your agent, or is personally served upon you
or your agent".
In counties with 3,000,000 or more inhabitants, the notice shall also contain
the following statement: "You may appeal this decision to the Property Tax
Appeal Board by filing a petition for review with the Property Tax Appeal Board
within 30 days after the date of this notice or within 30 days after the date
that the Board of Review transmits to the county assessor
pursuant to Section 16-125 its final action on the
township in which your property is located, whichever is later". The Board
shall
publish its transmittal date of final action on each
township in at least one newspaper of general circulation in the county.
The changes made by this amendatory Act of the 91st General Assembly apply to
the 1999 assessment year and thereafter.
(Source: P.A. 97-1054, eff. 1-1-13.)
(35 ILCS 200/12-55)
Sec. 12-55.
Notice requirement if assessment is increased; counties of
3,000,000 or more.
(a) In counties with 3,000,000 or more inhabitants, a
revision
by the county assessor, except where such revision is made on complaint of the
owner, shall not increase an assessment without notice to the person to whom
the most recent tax bill was mailed and an opportunity to be heard before the
assessment is verified.
When a notice is mailed by
the county assessor to the address of a
mortgagee,
the mortgagee, within 7 business days after the mortgagee receives
the notice, shall forward a copy of the notice to each mortgagor of the
property
referred to in the notice
at the last known address of each mortgagor as shown on the records of the
mortgagee. There shall be no liability for the failure of the mortgagee to
forward the notice to each mortgagor.
The assessor may provide for
the filing of complaints
and make revisions at times other than those dates published under Section
14-35. When the county assessor has completed the revision and correction and
entered the changes and revision in the assessment books, an affidavit shall be
attached to the assessment books in the form required by law, signed by the
county assessor.
(b) In counties with 3,000,000 or more inhabitants, for parcels, other
than parcels in the class that includes the majority of the single-family
residential parcels under a county ordinance adopted in accordance with Section
4 of Article IX of the Illinois Constitution, located in the assessment
district for which the current assessment year is a general assessment year,
within 30 days after sending the required notices under this Section, the
county assessor shall file with the board of appeals (until the first Monday in
December 1998, and the board of review beginning the first Monday in December
1998 and thereafter) a list of the parcels for which the notices under this
Section were sent, showing the following information for each such parcel: the
parcel index number, the township in which the parcel is located, the class for
the current year, the previous year's final total assessed value, the total
assessed value proposed by the county assessor, and the name of the person to
whom the notice required under this Section was sent. The list shall be
available for public inspection at the office of the board during the regular
office hours of the board. The list shall be retained by the board for at
least 10 years after the date it is initially filed by the county assessor.
(c) The provisions of subsection (b) of this Section shall be applicable
beginning with the assessment for the 1997 tax year.
(Source: P.A. 90-4, eff. 3-7-97; 91-751, eff. 6-2-00.)
(35 ILCS 200/12-60)
Sec. 12-60. List of assessment changes; publications. When the board of
review in any county with less than 3,000,000 inhabitants decides to reverse or
modify the action of the chief county assessment officer, or to change the list
as completed, or the assessment or description of any property, the changes
shall be entered upon the assessment books.
On or before the annual date for adjournment as fixed by Section 16-35, the
board of review shall make a full and complete list, by township if the county
is so organized, of all changes in assessments made by the board of review
prior to the adjournment date. The list shall contain the information
enumerated in Section 12-25 and shall show the amount of the assessment as it
appeared prior to and after being acted upon by the board of review. The board
of review need not show on the list changes which only correct the description
of the assessed property, the ownership of the property, or the name of the
person in whose name the property is assessed. Changes by the board that raise
or lower, on a percentage basis, the total assessed value of property in any
assessment district or the value of a particular class of property, need not be
shown on the list. However, the list shall contain a general statement
indicating that a change has been made and shall state the percentage of
increase or decrease.
The board of review shall deliver a copy of the list to the county clerk who
shall file it in his or her office, and a copy to the chief county assessment
officer. The lists shall be public records and open to inspection of all
persons, and shall be preserved or destroyed in the manner described in Section
16-90.
(Source: P.A. 97-146, eff. 7-14-11.)
(35 ILCS 200/12-65)
Sec. 12-65. (Repealed).
(Source: P.A. 88-455. Repealed by P.A. 97-146, eff. 1-1-12.)
(35 ILCS 200/Art. 13 heading)
(35 ILCS 200/13-5)
Sec. 13-5.
Reassessment in disaster areas.
In every county which has been
declared a major disaster area by the President of the United States or the
Governor of the State of Illinois, the chief county assessment officer, board
of review or board of appeals shall, upon application by the property owner,
make a reassessment of any taxable property in the county which was
substantially damaged by the disaster. The Department shall advise with the
chief county assessment officers, boards of review or boards of appeals of the
several counties involved in connection with such reassessment.
In the reassessment, the value of the property shall be determined as of the
date of the declaration of the county as a major disaster area. If the value of
any property on that date is, by reason of the disaster, less than the prior
assessment, the assessment for that year shall be arrived at by dividing by 365
the sum of the 2 products obtained (a) by multiplying the prior assessment by
the number of days from January 1 of that year to the date of the declaration
and (b) by multiplying the value of the property as of the date of the
declaration by the number of days from the date of the declaration to December
31 of that year.
If the reassessment and computations occur prior to the adjournment of the
current board of review or board of appeals, the assessment of the property
shall be reduced accordingly. If the board of review or board of appeals has
adjourned at the time of the declaration, the Department shall convene the
board of review or board of appeals to make the reassessment of property
applied for after that adjournment.
(Source: P.A. 83-121; 88-455.)
(35 ILCS 200/13-10)
Sec. 13-10.
Reassessment order by Department.
Whenever it appears to the
Department that the property in any county, or in any assessment district, has
not been assessed in substantial compliance with law, the Department may, in
its discretion, in any year, either before or after the original assessment is
completed by the local assessment officers, order a reassessment by the local
assessing officers for that year of all or any class of the taxable property in
the county or assessment district. The reassessment shall be substituted for
the original assessment. The order directing a reassessment shall be filed in
the office of the county treasurer of the county in which the reassessment has
been ordered, except in counties having an elective board of review or board of
appeals in which case the order shall be filed with that board.
If any general assessment is not published in any year for which the
assessment was made, or if that publication was not made in time to permit the
examination thereof by the Department in that year, the Department may in any
of the 3 years intervening between the years for which general assessments are
made, order reassessment of the last general assessment of all or any class of
property in the county or assessment district, and the reassessment shall be
substituted for the original general assessment for the intervening year and
thereafter until the next general assessment is made.
No substitute assessment shall invalidate any prior assessment as to taxes
extended thereon.
The Department may order the board of review of any county not having an
elected county assessor and an elective board of review to convene in
extraordinary session for the purpose of further revising, correcting and
equalizing the assessment of property within that county.
When a reassessment has been ordered under this Section, the individual
assessments made under such order shall be reviewed, revised and corrected by
townships or taxing districts by the assessors making the reassessment.
The assessors making the reassessment shall give notice of the order under
which it is made showing the class of property affected by the reassessment,
each township or taxing district to be reviewed, revised and corrected and the
time and place for the revision and correction, by publishing the notice in one
or more newspapers, published and having a general circulation in the county,
at least 5 days before the time set for the revision in each township or taxing
district.
(Source: P.A. 86-1481; 88-455.)
(35 ILCS 200/13-15)
Sec. 13-15.
Manner of reassessment.
Reassessments shall be made in the same
manner and subject to the same laws and rules as an original assessment and
shall be subject to review and correction by the board of review or board of
appeals as in the case of an original assessment.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/13-20)
Sec. 13-20.
Review and equalization of reassessments.
The board of review or
board of appeals of the county in which a reassessment is made shall review,
correct, and equalize the reassessment in the same manner and subject to the
same laws and rules as an original assessment. The Department shall fix the
time and place of the meeting of the board to review and correct the
reassessment. At least one week before the meeting, the board shall publish a
notice of the time and place of its meeting, in at least one newspaper of
general circulation published in the county in which the reassessment is made,
except that in every township in which there is published one or more
newspapers of general circulation the notice shall be published in one of
those newspapers in each township. The board shall convene at the time and
place fixed in the order, and shall review, correct, return and certify
the reassessment in like manner, and shall have and exercise all the
powers and authority given to boards of review or boards of appeals, and
shall be subject to all the restrictions, duties and penalties of those
boards. When a reassessment has been ordered, the board, at the time and place
fixed in the notice given as required by this Section, may hear complaints and
review and correct the reassessment by townships or assessment districts, as
the reassessment for such townships or assessment districts is completed and
certified by the chief county assessment officer, without waiting for the
completion of the entire reassessment. Two or more townships or assessment
districts may be notified for a revision and correction at the same time.
(Source: Laws 1951, p. 1181; P.A. 88-455.)
(35 ILCS 200/13-25)
Sec. 13-25.
Assessment books.
Each local assessment officer, while engaged
in making a reassessment, shall have custody and possession of the assessment
books containing the original assessment and all property and other statements
and memoranda relating thereto. The person previously having custody shall
deliver the assessment books and other property to the local assessment officer
on demand. He or she shall, in making the reassessment, have all the power and
authority given by law to local assessment officers and shall be subject to all
the restrictions, liabilities and penalties imposed by law upon local
assessment officers.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/13-30)
Sec. 13-30.
Reassessment supplies; compensation.
The necessary books,
records and blank forms needed for a reassessment shall be furnished by the
same authorities that furnish books, records and blank forms for an original
assessment. Local assessment officers and the members of the board of appeals,
when convened in extraordinary session to make a reassessment or to review and
correct the reassessment shall receive the same compensation as for like
service in making or reviewing an original assessment. The compensation and
all other expenses in making the reassessment shall be paid by the county on
the certificate of the Department. However, the township, townships or other
assessment district or districts in which the reassessment is accomplished,
shall reimburse the county for all expenses, including amounts expended as
salaries or compensation, which the county has incurred by reason of the
reassessment. The amount to be contributed to the county by each such township
or other assessment district shall be apportioned on the basis of the expense
incurred in reassessing that township or assessment district.
(Source: P.A. 84-582; 88-455.)
(35 ILCS 200/13-35)
Sec. 13-35.
Effect of reassessment.
A reassessment, when completed and
revised under this Code, shall be the assessment upon which taxes for that year
shall be levied and extended in the county or assessment district for which the
reassessment was made.
(Source: Laws 1939, p. 886; P.A. 88-455.)
(35 ILCS 200/Art. 14 heading)
(35 ILCS 200/14-5)
Sec. 14-5.
Incorrect listing; refund.
(a) An assessment shall not be considered as invalid because the assessment
was not correctly listed or because the assessment was not in the name of the
true owner or owners.
(b) If, because of an error by an assessor, a property is assessed in the
name of a person who is not the true owner, and that person pays taxes on the
property, the amounts so paid shall be refunded. A claim for refund shall be
initiated by filing a complaint with the board of review or board of appeals
and the board shall allow the refund if the requirements of this Section are
met. If the refund is ordered, the refund shall be made by the county collector
in the manner provided by Section 20-175. A claim for refund under this Section
must be made within 5 years after the taxes were incorrectly paid. Upon
allowing a refund, the board of review or board of appeals shall list and
assess the property in the name of the correct owner under Section 9-265.
(Source: P.A. 86-180; 88-455.)
(35 ILCS 200/14-10)
Sec. 14-10.
Certificate of correction; counties of 3,000,000 or more.
If the county assessor in counties with 3,000,000 or more inhabitants, at any
time prior to the time the board of appeals
(until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter)
is required to complete its work
and adjourn under Section 16-150, certifies to the board that there is a
mistake or error (other than a mistake or error of judgment) in the valuation
or assessment of any property, or in the entry of any assessment in the
assessment books, the county assessor
shall set forth the nature
and cause of the mistake or error. The board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
shall
give the person affected by the assessment notice an opportunity to be heard.
If the board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
is satisfied that a mistake or error has
occurred, the majority of the members
shall
endorse it by signing the certificate and shall order the assessor to correct
the mistake or error.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
(35 ILCS 200/14-15)
Sec. 14-15. Certificate of error; counties of 3,000,000 or more.
(a) In counties with 3,000,000 or more inhabitants, if, after the
assessment is certified pursuant to Section 16-150, but subject to the
limitations of subsection (c) of this Section,
the county assessor discovers an error or mistake in the assessment, the
assessor shall execute a certificate setting forth the nature and cause of the
error. The certificate when endorsed by the county assessor, or when endorsed
by the county assessor and board of appeals (until the first Monday in December
1998 and the board of review beginning the first Monday in December 1998 and
thereafter) where the certificate is executed for any assessment which was the
subject of a complaint filed in the board of appeals (until the first Monday in
December 1998 and the board of review beginning the first Monday in December
1998 and thereafter) for the tax year for which the certificate is issued,
may, either be certified according
to the procedure authorized by this Section or
be presented and received in evidence in any court of competent
jurisdiction.
Certification is authorized, at the discretion of the county assessor, for:
(1) certificates of error allowing homestead exemptions under Article 15; (2) certificates of error on
residential property
of 6 units or less; (3) certificates of error allowing exemption of the
property pursuant to Section 14-25; and (4) other certificates of error
reducing assessed value by less than $100,000. Any certificate of error not
certified shall be presented to the court.
The county assessor shall develop reasonable procedures for the filing and
processing of certificates of error. Prior to the certification or
presentation to the court, the county assessor or his or her designee shall
execute and include in the certificate of error a statement attesting that all
procedural requirements pertaining to the issuance of the certificate of error
have been met and that in fact an error exists.
When so
introduced in evidence such certificate shall become a part of the court
records, and shall not be removed from the files except upon the order of the
court.
Certificates of error that will be presented to the court shall be filed as
an
objection in the application for judgment and order of sale for the year in
relation to which the certificate is made
or as an amendment to the objection
under subsection (b).
Certificates of error that are to be
certified according to the procedure authorized by this Section need not be
presented to the court as an objection or an amendment under subsection
(b). The State's Attorney of the county
in which the property is situated shall mail a copy of any final judgment
entered by the court regarding any certificate of error to the
taxpayer of record for
the year in question.
Any unpaid taxes after the entry of the final judgment by the court or
certification on
certificates issued under this Section may be included in a special tax sale,
provided that an advertisement is published and a notice is mailed to the
person in whose name the taxes were last assessed, in a form and manner
substantially similar to the advertisement and notice required under Sections
21-110 and 21-135. The advertisement and sale shall be subject to all
provisions of law regulating the annual advertisement and sale of delinquent
property, to the extent that those provisions may be made applicable.
A certificate of error certified under this Section shall be given effect by the county treasurer, who shall mark the tax
books and, upon receipt of one of the following certificates from the county assessor
or the county assessor and the board of
review
where the board of review is
required to endorse the certificate of error,
shall issue refunds to the taxpayer accordingly:
I, .................., county assessor, hereby certify that the Certificates of Error set out on the attached list have been duly issued to correct an error or mistake in the assessment."
I, .................., county assessor, and we, ........................................................, members of the board of review, hereby certify that the Certificates of Error set out on the attached list have been duly issued to correct an error or mistake in the assessment and that any certificates of error required to be endorsed by the board of review have been so endorsed."
The county treasurer has the power to mark the tax books to reflect
the issuance of certificates of error
certified according to
the procedure authorized in this Section for certificates of error issued under
Section 14-25 or certificates of error
issued to and including 3
years after the date on which the annual judgment and order of sale for that
tax year was first entered. The county
treasurer has the power to issue refunds to the taxpayer as set forth
above until all refunds authorized by this Section have been completed.
To the extent that the certificate of error obviates the liability for
nonpayment of taxes, certification of a certificate of error according to the
procedure authorized in this Section shall operate to vacate any judgment or
forfeiture as to that year's taxes, and the warrant books and judgment books
shall be marked to reflect that the judgment or forfeiture has been vacated.
(b) Nothing in subsection (a) of this Section shall be construed to
prohibit the execution, endorsement, issuance, and adjudication of a
certificate of error if (i) the annual judgment and order of sale for the tax
year in question is reopened for further proceedings upon consent of the county
collector and county assessor, represented by the State's Attorney, and (ii) a
new final judgment is subsequently entered pursuant to the certificate. This
subsection (b) shall be construed as declarative of existing law and not as a
new enactment.
(c) No certificate of error, other than a certificate to establish an
exemption under Section 14-25, shall be executed for any tax year more than 3
years after the date on which the annual judgment and order of sale for that
tax year was first entered, except that during calendar years 1999 and 2000 a
certificate of error may
be
executed
for any tax year, provided that the error or mistake in the assessment was
discovered no
more than 3 years after the date on which the annual judgment and order of sale
for that
tax year was first entered.
(d) The time limitation of subsection (c) shall not apply to a certificate
of error correcting an assessment to $1, under Section 10-35, on a parcel that
a subdivision or planned development has acquired by adverse possession, if
during the tax year for which the certificate is executed the subdivision or
planned development used the parcel as common area, as defined in Section
10-35, and if application for the certificate of error is made prior to
December 1, 1997.
(e) The changes made by this amendatory Act of the 91st General
Assembly apply to certificates
of error issued before, on, and after the effective date of this amendatory Act
of the 91st General Assembly.
(Source: P.A. 95-644, eff. 10-12-07.)
(35 ILCS 200/14-20)
Sec. 14-20. Certificate of error; counties of less than 3,000,000. In any
county with less than 3,000,000 inhabitants, if, at any time before judgment or
order of sale is entered in any proceeding to collect or to enjoin the
collection of taxes based upon any assessment of any property, the chief county
assessment officer discovers an error or mistake in the assessment (other than
errors of judgment as to the valuation of the property), he or she shall issue
to the person erroneously assessed a certificate setting forth the nature of
the error and the cause or causes of the error.
In any county with less than 3,000,000 inhabitants, if an owner fails to
file
an application for any homestead exemption provided under Article 15 during the previous assessment year and qualifies
for the exemption, the Chief County Assessment Officer pursuant to this
Section,
or the Board of Review pursuant to Section 16-75, shall issue a
certificate of error setting forth the correct taxable valuation of the
property.
The certificate, when properly
endorsed by the majority of the board of review, showing their concurrence, and
not otherwise, may be used in evidence in any court of competent jurisdiction,
and when so introduced in evidence, shall become a part of the court record and
shall not be removed from the files except on an order of the court.
(Source: P.A. 96-522, eff. 8-14-09.)
(35 ILCS 200/14-25)
Sec. 14-25.
Certificate of error; tax exempt property.
If an exemption is
approved by the Department or by a final court decision in proceedings to
review an exemption decision of the Department under the Administrative Review
Law then a certificate of error shall be issued under Section 14-15 or
14-20
if one of the following is met:
(a) If the property became eligible for the exemption at an
earlier time, a
certificate of error shall be issued
for
the period of eligibility, but in no event, except as otherwise provided in
this subsection (a), for more than the 3 assessment years
immediately preceding the assessment year for which the exemption was
approved. A certificate of error
shall be issued for the period of eligibility, but in no
event for more than the 5 assessment years immediately preceding the assessment
year for which the exemption was approved, if the municipality requests the
certificate of error before January 1, 1995.
(b) If the property is subsequently erroneously assessed as non-exempt,
that
error shall be remedied by the issuance of a certificate of error.
(c) If the owner failed to file an application for exemption, or a
certificate
of status under Section 15-10, for an assessment year following the assessment
year for which the exemption was approved and the property remains eligible for
exemption for the following year.
(Source: P.A. 88-455; 88-660, eff. 9-16-94.)
(35 ILCS 200/14-30)
Sec. 14-30.
Hearings on revisions or corrections; public records.
In all
counties, all hearings held by the chief county assessment officer in support
of or in opposition to a proposed revision or correction in assessed valuation
shall be open to the public. All files maintained by the chief county
assessment officer relating to the assessed valuation of any property, and all
complaints, supporting documents, and other evidence submitted by the
complainant shall be available for public inspection during regular office
hours of the chief county assessment officer.
If a property owner wishes to support his or her request for a revision
or correction of valuation by facts set forth in income tax returns, he or she
shall submit the entire return to the chief county assessment officer. However,
only the portions of the return relating to the property for which a
revision or correction is requested shall be a public record. If requested
by the chief county assessment officer, the property owner shall execute a
consent in favor of the chief county assessment officer instructing the taxing
body with which the income tax return was filed to furnish a certified copy of
the return so that the accuracy of the copy submitted to the chief county
assessment officer may be verified.
The chief county assessment officer shall promptly furnish to any person
copies of all complaints, supporting documents and other evidence submitted by
a complainant, subject to the foregoing qualification, and all public records
of the chief county assessment officer for a fee of 35 cents per page of legal
size or smaller and $1 for each larger page.
(Source: P.A. 77-1709; 88-455.)
(35 ILCS 200/14-35)
Sec. 14-35.
Hearings by county assessor; counties of 3,000,000 or more.
In counties with 3,000,000 or more inhabitants, the county
assessor each year
shall sit for the purpose of revising the assessments.
The time of the sittings
shall be set by the county assessor by
notice as herein provided
after the
assessment books for one or more townships or taxing districts have been
completed. The assessments for one or more townships or taxing districts may be
revised at any sitting which may be adjourned from day to day as necessary. At
least one week before each sitting the county assessor
shall
publish a notice,
in some newspaper of general circulation published in the county, of the time
and place of the sitting, the township or townships, taxing district or taxing
districts for which the assessments will be considered at the sitting, and
the time within which applications for revisions of assessment may be made
by taxpayers. The county assessor
shall, upon completion of the
revision of
assessments for any township or taxing district, deliver the assessment books
for the township or taxing district to the board of appeals
(until the first Monday in December 1998 and the board of review
beginning on
the first Monday in December 1998 and thereafter).
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
(35 ILCS 200/14-40)
Sec. 14-40.
Addition of uncollected tax to tax for subsequent year.
If the
tax or assessment on property liable to taxation is prevented from being
collected for any year or years, by a reason other than administrative
error, the amount of the tax or assessment which should
have been paid may be added to the tax on the property for any subsequent year,
in columns designating the year or years.
"Administrative error"
includes but is not limited
to
failure to include
an extension for a taxing district on the tax bill, an error in the
calculations of tax rates or extensions or any other mathematical error by the
county clerk, or a defective coding
by the county, but
does not include a failure by the county to send a tax
bill
to the taxpayer, the failure by the taxpayer to notify the assessor of a
change in the tax-exempt status of property, or any error concerning the
assessment of the property.
(Source: P.A. 88-455; 89-617, eff. 9-1-96.)
(35 ILCS 200/14-41)
Sec. 14-41. Notice and collection of arrearages of property taxes. If a taxpayer owes arrearages of taxes due to an administrative error,
the
county
may not bill, collect, claim a lien for, or sell the arrearages of taxes for
tax
years earlier than the 2 most
recent tax years, including the current tax
year.
If a taxpayer owes arrearages of taxes due to an administrative error, the
county
collector shall send the taxpayer, by certified mail, a notice that
the arrearages of taxes are owed by the taxpayer. If the notice is mailed to
the
taxpayer on or before October 1 in any year, then (i) the county collector may send a separate bill for the arrearages of taxes, which may be due no sooner than 30 days after the due date for the next installment of taxes or (ii) the arrearages of taxes may be added to the tax bill for the following year, in which case the taxes are due
in 2 equal installments on June 1 and September 1 in the following year unless
the county has adopted an accelerated method of billing in which case the
arrearages of taxes may be billed separately and shall be due in equal
installments on the dates on which
each installment of taxes is due in the following year. If
the notice is mailed after
October 1 in any year, then the arrearages of taxes are to be added to the tax
bill for the second year after the notice and are due in 2 equal
installments on June 1 and September 1
in the
second year after the notice unless the county has adopted an accelerated
method of billing in which case the arrearages of taxes may be billed
separately and shall be due in equal
installments on the dates on which each installment of taxes is due in the
second
year after the notice. In no event shall the due dates on the arrearages of taxes be in more than one
tax year. The arrearages of taxes added to a tax bill under this Section are
to be listed separately on the tax bill. "Administrative error"
includes but is not limited
to
failure to include
an extension for a taxing district on the tax bill, an error in the
calculations of tax rates or extensions or any other mathematical error by the
county clerk, or a defective coding
by the county, but
does not
include a failure by the county to send a
tax bill to
the taxpayer, the failure by the taxpayer to notify the assessor of a change
in the tax-exempt status of property, or any error concerning the assessment of
the property.
(Source: P.A. 98-286, eff. 1-1-14.)
(35 ILCS 200/14-45)
Sec. 14-45.
Correction of assessment books by county clerk.
Before delivery
of the assessment books to the assessor for use in making the assessment of the
next year, each county clerk shall correct all errors of whatsoever kind which
he or she may discover, and add the name of the owner, if known, when it does
not already appear, and the description of all property which has been omitted
and is liable to taxation.
(Source: Laws 1939, p. 886; P.A. 88-455.)
Structure Illinois Compiled Statutes