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HB 5086

PROP TAX-TWP ASSESSMENT BOOKS

104th Regular Session Introduced by Dee Avelar and 2 co-sponsors

The bill lets the supervisor of assessments recover costs to complete late or incomplete township assessments, advance access to books, and publicly disclose affected properties an

Added Chief Co-Sponsor Rep. Dagmara Avelar
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Bill Summary · HB 5086

Overview

HB5086 (104th Illinois General Assembly) amends the Property Tax Code to modify procedures around township or multi-township assessment books when assessing within counties. The bill shifts certain authority and processes related to completing assessments, timelines for returning books, and disclosure of changes resulting from reassessment to the public.

Main purpose and intent

  • Clarify and expand the role of the supervisor of assessments in addressing incomplete or late township/multi-township assessments.
  • Allow the supervisor of assessments to recover reasonable costs incurred to complete assessments (instead of needing county board action).
  • Provide the supervisor with enhanced timing flexibility to obtain books in advance under specified conditions tied to omitted new construction or insufficient changes in property class valuations.
  • Ensure transparency of valuation changes by posting a list of impacted properties and related costs on the county’s website and, if applicable, the township’s website.

Key provisions and changes

  • Returning assessment books (Section 9-230):
    • Current framework requires township/multi-township assessors in various county size brackets to return books by specified dates (June 15, July 15, or November 15, depending on county population).
    • New provision: If the supervisor determines assessments were not completed, the supervisor of assessments (not the county board) may bill the township board of trustees for reasonable costs to complete the assessments. Funds can only be used to recoup those costs.
  • Advance receipt of books (subsection c):
    • If the supervisor finds incomplete books in the prior quadrennial cycle, the supervisor may give notice to the township/multi-township assessor and receive the books up to 90 days in advance under two conditions: 1) New construction omitted in the prior year for more than 6 months; or 2) At least 20% of any property class failed to be changed in the prior general assessment year.
  • Authority to value omitted property (subsection d):
    • If a review is deemed necessary, the supervisor’s revaluation powers in the review year are the same as in a general assessment year, including authority to value omitted property.
  • Public disclosure of valuation changes (subsection e):
    • If valuation changes occur due to these provisions, the county treasurer must maintain a list of identified properties on the county’s website, including property tax identification numbers, costs incurred by the supervisor, total valuation changes, and the township location. If the township has a website, that information must be posted there as well.
  • Effective date: Immediately upon becoming law.

Who/what is affected

  • Township and multi-township assessors within Illinois counties.
  • Supervisor of assessments (county-level official) who oversees and potentially completes assessments and/or values omitted property.
  • County boards (indirectly, since the supervisor may bill the township board for costs).
  • County treasurers (involved in listing valuation changes and related costs on the county website).
  • Township and potentially county residents, insofar as accuracy and timeliness of assessments, and public access to reassessment information are affected.

Procedural and timeline implications

  • Timelines for returning assessment books remain in place geographically by county population, but the bill adds consequences and remedies for delays:
    • If assessments aren’t completed on time, the supervisor of assessments can bill the township for costs to finish the work.
    • The supervisor may require earlier access to books (up to 90 days before deadline) under specified past-year performance issues.
  • Review and revaluation authority:
    • In cases of a required review, the supervisor’s powers align with those in a general year, including valuation of omitted property.
  • Transparency and posting:
    • Public posting of affected properties and cost/valuation data on the county website, and on the township website if present.
  • Effective immediately, meaning provisions could apply to upcoming quadrennial cycles upon enactment.

Practical impact

  • Potentially faster remediation of incomplete assessments by shifting some authority and cost-recovery to the supervisor of assessments.
  • Increased gridlock relief for counties facing late or incomplete township assessments, with explicit triggers (omitted new construction, insufficient changes in property classes) for advancing access to books.
  • Greater public visibility of valuation changes and costs associated with reassessment efforts.

Compiled from official sources — confirm details with the bill’s official record.

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