2005 Illinois 35 ILCS 200/ Property Tax Code. Article 12 - Assessment Notice And Publication Provisions
(35 ILCS 200/Art. 12 heading)
Article 12.
Assessment Notice and Publication Provisions
(35 ILCS 200/Art. 12 Div. 1 heading)
Division 1.
Initial Assessment Process
(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.)
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(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:
"NOTICE TO TAXPAYERS
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 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. 86‑415; 86‑1481; 87‑1189; 88‑455.)
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(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 and the total assessment, 80� per parcel;
(b) For a parcel listing including the name of the property owner, a
property index number, the assessed value of improvements and the total
assessment, $1.20 per parcel;
(c) For a parcel listing including the name of the property owner, a
legal description of the property and the total assessment, $1.20 per parcel;
(d) For a parcel listing including the name of the property owner, a
property index number, a legal description and the total assessment, $1.60 per
parcel;
(e) For a parcel listing including the name of the property owner, a
legal description, the assessed value of improvements and the total assessment,
$1.60 per parcel;
(f) For a parcel listing including the name of the property owner, a
property index number, a legal description, the assessed value of improvements
and the total assessment, $2.00 per parcel; 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 newspaper's published rate for such advertising.
(Source: P.A. 86‑415; 86‑1481; 87‑1189; 88‑455.)
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(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.)
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(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 and how much of the assessment
is attributable to the improvements on the property. 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: Laws 1939, p. 886; P.A. 88‑455.)
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(35 ILCS 200/12‑30)
Sec. 12‑30.
Mailed notice of changed assessments; counties of less than
3,000,000. 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 supervisor of assessments under Section 9‑210,
during any year such change is made. The notice may, but need not be, sent by a
township assessor. The notice shall include the median level of assessment in
the assessment district (as determined by the most recent 3 year assessment to
sales ratio study adjusted to take into account any changes in assessment
levels since the data for the studies were collected), the previous year's
assessed value after board of review equalization, current assessed value and,
in bold type, a notice of possible eligibility for a homestead improvement
exemption as provided in Section 15‑180.
The notice shall include a statement in substantially the following form:
"NOTICE TO TAXPAYER
Your property is to be assessed at the median level of assessment for
your assessment district. You may check the accuracy of your assessment
by dividing your assessment by the median level of assessment for your
assessment district. 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 estimated fair cash value of your property, you may be
under‑assessed. You may appeal your assessment to the Board of Review in the
manner described elsewhere in this notice."
The notice shall contain a brief explanation of the relationship between the
assessment and the tax bill (including an explanation of the equalization
factors) and an explanation that the assessment stated for the preceding year
is the assessment after equalization by the board of review in the preceding
year, and shall set forth the procedures and time limits for appealing
assessments and that assessments of property, other than farm land and coal,
are required by law to be 33 1/3% of value. Where practicable, the notice
shall include the reason for any increase in the property's valuation. The
notice must also state the name and price per copy by mail of the newspaper in
which the list of assessments will be published. 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. 87‑1189; 88‑455; incorporates 88‑321; 88‑670, eff. 12‑2‑94.)
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(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 Sections 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. 86‑415; 86‑1481; 87‑1189; 88‑455.)
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(35 ILCS 200/Art. 12 Div. 4 heading)
Division 4.
Revisions and corrections
(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.)
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(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.
(Source: P.A. 81‑313; 88‑455.)
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(35 ILCS 200/12‑50)
Sec. 12‑50.
Mailed notice to taxpayer after change by board of review or
board of appeals. 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, at his
or her address as it appears in the assessment records, whose property is
affected by such action, and in the case of a complaint filed with a board of
review under Section
16‑25 or 16‑115, 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. 91‑393, eff. 7‑30‑99; 91‑425, eff. 8‑6‑99.)
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(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.)
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(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.
Within 30 days after the board has adjourned, the board shall, in each year,
publish, by township if the county is so organized, a complete list of the
changes made in assessments by the board as the changes appear in the list
required by this Section. The publication shall be made in some newspaper or
newspapers of general circulation published in the county in which the
assessment is made. However, 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. The newspaper
shall furnish to the local assessment officers as many copies of the paper
containing the list of changes as may be required.
(Source: P.A. 85‑696; 88‑455.)
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(35 ILCS 200/12‑65)
Sec. 12‑65.
Publication fee.
Any newspaper publishing the list of Board of
Review changes shall be paid a fee according to the following schedule:
(a) For a parcel listing including the name of the property owner, a
property index number, the previous total assessment and the new total
assessment, $1.20 per parcel;
(b) For a parcel listing including the name of the property owner, a
property index number, the previous assessed value of improvements, the
previous total assessment, the new assessed value of improvements and the new
total assessment, $1.50 per parcel;
(c) For a parcel listing including the name of the property owner, a
legal description of the property, the previous total assessment and the
new total assessment, $2 per parcel;
(d) For a parcel listing including the name of the property owner, a
property index number, a legal description, the previous total assessment and
the new total assessment, $2.40 per parcel;
(e) For a parcel listing including the name of the property owner, a
legal description, the previous assessed value of improvements, the new
assessed value of improvements, the previous total assessment and the new
total assessment, $2.80 per parcel;
(f) For a parcel listing including the name of the property owner, a
property index number, a legal description, the previous assessed value of
improvements, the new assessed value of improvements, the previous total
assessment and the new total assessment, $3 per parcel; and
(g) For the preamble, headings, and any other explanatory matter
either required by law, or requested by the board of review, the newspaper's
published rate for such advertising.
(Source: P.A. 85‑696; 88‑455.)
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