reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 86 - REVENUE › Part 900 - LIVE ADULT ENTERTAINMENT FACILITY SURCHARGE ACT › Section 900.130 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
a) All provisions of the Uniform Penalty and
			 Interest Act [35 ILCS 735 ] that are not inconsistent with the Act shall
			 apply.
b) All the provisions of
			 Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10,
			 11, and 13 of ROTA that are not inconsistent with the Act apply, as far as
			 practicable, to the surcharge imposed by the Act to the same extent as if those
			 provisions were included in the Act. References in ROTA Sections to retailers,
			 to sellers, or to persons engaged in the business of selling tangible personal
			 property mean operators. [35
			 ILCS 175/25 ]
c) Any operator who fails to make a return or
			 who makes a fraudulent return is guilty of a Class 4 felony [35
			 ILCS 175/45 ].
d) Any person aggrieved by any decision of
			 the Department under this Part may, within 60 days after notice of the
			 decision, protest in writing and request a hearing. Upon receiving a written
			 request for a hearing, the Department shall give notice to the person
			 requesting the hearing of the time and place fixed for the hearing and shall
			 hold a hearing in conformity with the provisions of this Part. The Department
			 shall issue to that person its final administrative decision in the matter. In
			 the absence of a protest and request for a hearing within 60 days, the
			 Department's decision shall become final without any further determination
			 being made or notice given.
e) The
			 circuit court of any county in which a hearing is held has the power to review
			 all final administrative decisions of the Department in administering the
			 surcharge imposed under the Act. The term "administrative decision" is defined
			 as in Section 3-101 of the Code of Civil Procedure [735 ILCS
			 5/3-101 ]. [35 ILCS
			 175/40 ]
Illinois Administrative Code › Title 86 - REVENUE › Part 950 - SECURE CHOICE SAVINGS PROGRAM ACT › Section 950.100 - In General

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Secure
			 Choice Savings Program Act (the "Act"), [820 ILCS 80 ] establishes the Secure
			 Choice Savings Program (the "Program"). The Secure Choice Savings Program Fund
			 is administered by the Illinois Secure Choice Savings Board to hold the
			 individual retirement accounts of enrollees and to operate the Program in a
			 manner that ensures accounts of enrollees established under the Program meet
			 the requirements of an individual retirement account (IRA) under
			 26 U.S.C.
			 408 or a Roth IRA under
			 26
			 U.S.C. 408A. (Section 15 of the Act) Except
			 as otherwise indicated, all terms used in this part shall have the same meaning
			 as when used in the Act or in 74 Ill. Adm. Code Part 721.
b) Each employer subject to the Act
shall automatically enroll in the Program each of their employees who
			 has not opted out of participation in the Program and shall provide payroll
			 deduction retirement savings arrangements for those employees and deposit, on
			 behalf of those employees, the withheld funds into the Program.
(Section 60(b) of the Act)
c)
Whenever notice is required under the Act, it may be given or issued by
			 mailing it by first-class mail addressed to the person concerned at his or her
			 last known address.
(Section 85(h) of the Act)
d)
All books and records and other
			 papers and documents relevant to the determination of any penalty due under the
			 Act shall, at all times during business hours of the day, be subject to
			 inspection by the Department or its duly authorized agents and
			 employees.
(Section 85(i) of the Act)
e)
The Department may require
			 employers to report information relevant to their compliance with the Act on
			 returns otherwise due from the employers under IITA Section 704A and failure to
			 provide the requested information on a return shall cause that return to be
			 treated as unprocessable.
(Section 85(j) of the Act)
f)
Except as provided in
subsections (f)(1) and (f)(2) below
, all information received by the
			 Department from returns filed by an employer or from any investigation
			 conducted under the provisions of the Act shall be confidential, except for
			 official purposes within the Department or pursuant to official procedures for
			 collection of penalties assessed under the Act.
1)
Nothing contained in this
			 subsection shall prevent the Director from publishing or making available to
			 the public reasonable statistics concerning the operation of the Act wherein
			 the contents of returns are grouped into aggregates in such a way that the
			 specific information of any employer shall not be disclosed.
2)
Nothing contained in this
			 subsection shall prevent the Director from divulging information to an
			 authorized representative of the employer or to any person pursuant to a
			 request or authorization made by the employer or by an authorized
			 representative of the employer.
(Section 85(l) of the Act)
Illinois Administrative Code › Title 86 - REVENUE › Part 950 - SECURE CHOICE SAVINGS PROGRAM ACT › Section 950.150 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
"Department" means the Department of
				Revenue.
"Employee" means any individual who is employed by an
				employer and who has wages that are allocable to Illinois during a calendar
				year under the provisions of Section 304(a)(2)(B) of the Illinois Income Tax
				Act.
"Employer" means a person or entity engaged in a
				business, industry, profession, trade, or other enterprise in Illinois, whether
				for profit or not for profit, that (i) has employed at least 5 employees in the
				State during every quarter of the previous calendar year, (ii) has been in
				business at least 2 years, and (iii) has not offered a qualified retirement
				plan, including, but not limited to, a plan qualified under Section 401(a),
				Section 401(k), Section 403(a), Section 403(b), Section 408(k), Section 408(p),
				or Section 457(b) of the Internal Revenue Code of 1986 in the preceding 2
				years.
(Section 5 of the Act)
The enrollment deadline is November 1, 2022 for
				employers with more than 15 but fewer than 25 employees and November 1, 2023
				for employers with 5 or more employees but no more than 15 employees.
(Section 60 of the Act)
Illinois Administrative Code › Title 86 - REVENUE › Part 950 - SECURE CHOICE SAVINGS PROGRAM ACT › Section 950.200 - Penalties

Current through Register Vol. 48, No. 28, July 12, 2024
a)
An
			 employer who fails without reasonable cause to enroll an employee in the
			 Program within the time prescribed under Section 60
of the Act
shall be subject to a penalty equal to
:
1) $250 per employee for the initial calendar
			 year during which the employer fails to comply with the requirements of Section
			 100 of this Part; (Section 85(a)(1) of the Act) or
2) $500 per employee for each subsequent
			 calendar year during which the employer fails to comply with the requirements
			 of Section 100 of this Part. Years during which the employer is noncompliant
			 need not be consecutive for the $500 penalty to apply. The $500 penalty shall
			 apply if the employer previously was assessed a $250 penalty and the employer
			 did not come into compliance or has fallen out of compliance. (Section 85(a)(2)
			 of the Act)
Illinois Administrative Code › Title 86 - REVENUE › Part 950 - SECURE CHOICE SAVINGS PROGRAM ACT › Section 950.250 - Assessment

Current through Register Vol. 48, No. 28, July 12, 2024
a) After
			 determining that an employer is subject to penalty under the Act for a calendar
			 year, the Department shall issue a notice of proposed assessment to the
			 employer, stating:
1) the number of employees
			 for which the $250 penalty under Section
			 950.200(a)(1)
			 is proposed for the calendar year;
2) the number of employees for which the $500
			 penalty under Section
			 950.200(a)(2)
			 is proposed for the calendar year; and
3) the total amount of penalties proposed.
			 (Section 85(b) of the Act)
Illinois Administrative Code › Title 86 - REVENUE › Part 950 - SECURE CHOICE SAVINGS PROGRAM ACT › Section 950.300 - Collection

Current through Register Vol. 48, No. 28, July 12, 2024
a)
As soon
			 as practicable after the penalties specified in a notice of proposed assessment
			 are deemed assessed, the Department shall give notice to the employer liable
			 for any unpaid portion of such assessment, stating the amount due and demanding
			 payment. If an employer neglects or refuses to pay the entire liability shown
			 on the notice and demand within 10 days after the notice and demand is issued,
			 the unpaid amount of the liability shall be a lien in favor of the State of
			 Illinois upon all property and rights to property, whether real or personal,
			 belonging to the employer, and the provisions in the Illinois Income Tax Act
			 regarding liens, levies and collection actions with regard to assessed and
			 unpaid liabilities under that Act, including the periods for taking any action,
			 shall apply.
(Section 85(d) of the Act)
b)
For purposes of any provision of
			 State law allowing the Department or any other agency of this State to offset
			 an amount owed to a taxpayer against a tax liability of that taxpayer or
			 allowing the Department to offset an overpayment of tax against any liability
			 owed to the State, a penalty assessed under
Section 85 of the Act
shall be deemed to be a tax liability of the employer and any refund
			 due to an employer shall be deemed to be an overpayment of tax of the
			 employer.
(Section 85(k) of the Act)
Illinois Administrative Code › Title 86 - REVENUE › Part 950 - SECURE CHOICE SAVINGS PROGRAM ACT › Section 950.350 - Refunds

Current through Register Vol. 48, No. 28, July 12, 2024
a)
An
			 employer who has overpaid a penalty assessed under
Section 85 of the
			 Act
may file a claim for refund with the Department. A claim shall be
			 in writing and shall state the specific grounds upon which it is founded. As
			 soon as practicable after a claim for refund is filed, the Department shall
			 examine it and either issue a refund or issue a notice of denial. A denial of a
			 claim for refund becomes final 120 days after the date of issuance of the
			 notice of the denial except for such amounts denied as to which the employer
			 has filed a protest with the Department.
(Section 85(e) of the Act) A
			 protest must be in writing and must include the following at a minimum:
1) The employer's name, address and federal
			 employer identification number;
2)
			 The date of issuance of the notice of denial which is being
			 contested;
3) The calendar years
			 involved;
4) To the extent
			 possible, the factual and legal grounds upon which the objections to the notice
			 of denial are based;
5) A
			 certification that the facts stated are true, correct and complete to the best
			 of the affiant's knowledge and belief.
Illinois Administrative Code › Title 86 - REVENUE › Part 950 - SECURE CHOICE SAVINGS PROGRAM ACT › Section 950.400 - Administrative Review

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
			 provisions of the Administrative Review Law [735 ILCS 5/3 ] shall apply to and
			 govern all proceedings for the judicial review of final decisions of the
			 Department in response to a protest of a notice of proposed assessment or
			 notice of refund claim denial filed by the employer under Section 85(c) and (e)
			 of the Act. (See Section 85(g) of the Act.)
b) Final decisions of the Department shall
			 constitute "administrative decisions" as defined in Section 3-101 of the Code
			 of Civil Procedure. (Section 85(g) of the Act)
Illinois Administrative Code › Title 86 - REVENUE › Part 950 - SECURE CHOICE SAVINGS PROGRAM ACT › Section 950.450 - Limitations

Current through Register Vol. 48, No. 28, July 12, 2024
a)
No
			 notice of proposed assessment may be issued with respect to a calendar year
			 after June 30 of the fourth subsequent calendar year.
(Section 85(f)
			 of the Act)
b)
No claim for
			 refund may be filed more than 1 year after the date of payment of the amount to
			 be refunded.
(Section 85(f) of the Act)
Illinois Administrative Code › Title 86 - REVENUE › Part 1000 - INVEST IN KIDS ACT › Section 1000.250 - Electronic Notice and Filing Requirements; Books and Records

Current through Register Vol. 48, No. 28, July 12, 2024
a) Unless otherwise
			 provided, all applications, notices, filings, certificates, or other documents
			 required by this Part to be submitted to or issued by the Department shall be
			 made by electronic means.
b)
			 Scholarship granting organizations and taxpayers shall maintain books and
			 records under this Part and make them available upon request by the
			 Department.
c) Scholarship granting
			 organizations shall maintain their books and records for no less than three
			 years. Taxpayers shall maintain their books and records in accordance with the
			 Illinois Income Tax Act and regulations promulgated thereunder.
Illinois Administrative Code › Title 86 - REVENUE › Part 1000 - INVEST IN KIDS ACT › Section 1000.400 - Taxpayer Contribution Authorization Certificates

Current through Register Vol. 48, No. 28, July 12, 2024
a)
A taxpayer shall not be allowed a
			 credit pursuant to the Act for any contribution to a scholarship granting
			 organization that was made prior to the Department's issuance of a contribution
			 authorization certificate for the contribution to the
			 taxpayer.
b)
Prior
			 to making a contribution to a scholarship granting organization, the taxpayer
			 shall apply to the Department for a contribution authorization
			 certificate
.
c)
A
			 taxpayer who makes more than one contribution to one or more scholarship
			 granting organizations must make a separate application for each contribution
			 authorization certificate.
The application shall
			 include:
1)
the taxpayer's
			 name, address and email address;
2)
the amount the taxpayer will
			 contribute;
3) the region
			 for which the contribution will be made;
4) the SGO to which the contribution will be
			 made;
5) an acknowledgement that no
			 credit may be taken for any qualified contribution for which the taxpayer
			 claims any portion as a federal income tax deduction; and
6) an option permitting the Department to
			 send the taxpayer's name and email address to the SGO.
Illinois Administrative Code › Title 86 - REVENUE › Part 1000 - INVEST IN KIDS ACT › Section 1000.500 - Scholarship Granting Organizations: Issuance of Certificates of Receipt

Current through Register Vol. 48, No. 28, July 12, 2024
a)
No
			 scholarship granting organization shall issue a certificate of receipt for any
			 qualified contribution made by a taxpayer under the Act unless that scholarship
			 granting organization has been approved to issue certificates of receipt
			 pursuant to Section 15 of the Act.
(See Section
			 1000.300.)
b)
No scholarship granting
			 organization shall issue a certificate of receipt for a contribution made by a
			 taxpayer unless the taxpayer has been issued a contribution authorization
			 certificate by the Department
and the SGO has received a copy of the
			 contribution authorization certificate. The contribution must be made by the
			 person whose name appears on the contribution authorization certificate. If a
			 check or credit card is used to make a contribution to the SGO, the name that
			 appears on the check or credit card must be the name of the person whose name
			 appears on the contribution authorization certificate. If a contribution is
			 made using stock or negotiable securities, the stock or negotiable securities
			 must be in the name of, or held in the name of, the person whose name appears
			 on the contribution authorization certificate.
EXAMPLE 1: Individual A is the beneficiary of a trust. The
				trust obtains a CAC from the Department. The individual instructs the trust to
				make a contribution to an SGO in the amount of $1,000. The SGO must issue the
				COR in the name of the trust.
EXAMPLE 2: Individual A is the beneficiary of a trust.
				Individual A obtains a CAC from the Department. The trust makes a contribution
				to an SGO in the amount of $1,000. The SGO shall not issue a COR to the trust
				because the CAC is in the name of Individual A. The SGO shall not issue the COR
				to the individual because the contribution was made by the trust. The
				individual must make the contribution to receive the COR.
c) Written Certificate of Receipt
1)
If a taxpayer makes a contribution
			 to a scholarship granting organization on or before the date by which the
			 authorized contribution is required to be made
(see Section
			 1000.400(h)(3)
			 )
, the scholarship granting organization shall, within 30 days after
			 receipt of the authorized contribution, issue to the taxpayer a written
			 certificate of receipt.
For purposes of determining the 30-day period
			 for issuing a COR, the SGO shall use one the following dates as the receipt
			 date:
A) the date of receipt by the SGO if
			 the contribution is physically delivered to the SGO by the taxpayer;
B) the postmark date, if deposited in the
			 U.S. Mail; or
C) the date the
			 contribution was received by, or deposited with, a common carrier for delivery
			 to the SGO.
Illinois Administrative Code › Title 86 - REVENUE › Part 1000 - INVEST IN KIDS ACT › Section 1000.600 - Scholarship Granting Organizations: Issuance of Scholarships

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Before
			 granting a scholarship for an academic year, all scholarship granting
			 organizations shall assess and document each student's eligibility for the
			 academic year.
For purposes of determining student eligibility for a
			 school year, an SGO may use the most recently-available tax returns for
			 purposes of determining a household's federal adjusted gross income.
b)
A scholarship granting
			 organization shall grant scholarships only to eligible students.
Any
			 eligible student may apply to an SGO for a scholarship. An SGO may not impose
			 any eligibility requirements to apply for or receive a scholarship beyond those
			 contained in this Part or restrict the issuance of scholarships to any group of
			 students.
c)
A scholarship
			 granting organization shall allow an eligible student to attend any qualified
			 school of the student's choosing, subject to the availability of funds
and subject to the school being recognized by the Board pursuant to Section
			 2-3.25o of the School Code prior to the transfer of scholarship funds to the
			 school
.
Beginning January 1, 2022, a scholarship granting
			 organization shall allow an eligible student to attend any registered technical
			 academy of the student's choosing, subject to the availability of funds and
			 subject to the school being registered by the Board pursuant to Section 2-3.25
			 of the School Code prior to the transfer of scholarship funds to the school.
			 The technical academy must obtain recognition from the Board pursuant to
			 Section 2-3.25o of the School Code within 2 calendar years of its registration
			 with the Board to remain eligible to receive scholarship funds on behalf of an
			 eligible student.
d) Priority
			 Groups
1) Through June 9, 2022, in
granting scholarships, a scholarship granting organization shall give
			 priority to the following priority groups:
A)
eligible students who received a
			 scholarship from a scholarship granting organization during the previous school
			 year;
B)
eligible
			 students who are members of a household whose previous year's total annual
			 income does not exceed 185% of the federal poverty level;
C)
eligible students who reside
			 within a focus district
determined by the Board
;
			 and
D)
eligible
			 students who are siblings of students currently receiving a
			 scholarship
from a scholarship granting
			 organization.
Illinois Administrative Code › Title 86 - REVENUE › Part 1000 - INVEST IN KIDS ACT › Section 1000.700 - Qualified Schools Responsibilities

Current through Register Vol. 48, No. 28, July 12, 2024
a)
A qualified school that accepts
			 scholarship students must do all of the following:
1)
provide to an SGO, upon
			 request
, but no later than April 1
,
all
documentation required for the student's participation, including
			 all
necessary
costs and fees.
A qualified school is
			 permitted to establish the qualifications an eligible student must meet, the
			 tuition (i.e., necessary costs and fees) an eligible student must pay, and the
			 conditions a student must comply with to attend the school. The qualifications,
			 tuition, and conditions for an eligible student to attend the school may be no
			 greater or more stringent than those established and maintained for other
			 students attending the school. The qualifications, tuition, and conditions must
			 be applied to eligible students in a nondiscriminatory manner. For example, a
			 school may:
A) provide a discount for tuition
			 when more than one student in a household attends the school. An eligible
			 student receiving a scholarship under the Act must be eligible to receive the
			 discount;
B) require students to
			 perform charity or volunteer work to be enrolled in the school. The school
			 shall impose the same hour requirements on an eligible student receiving a
			 scholarship under the Act;
C)
			 establish a disciplinary code that students must abide by to attend the school.
			 The school shall impose the same disciplinary code on an eligible student
			 receiving a scholarship under the Act;
D) establish academic requirements to be
			 enrolled at the school and to remain enrolled at the school. The school shall
			 impose the same academic requirements on an eligible student receiving a
			 scholarship under the Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 1000 - INVEST IN KIDS ACT › Section 1000.800 - Custodian and Student Responsibilities

Current through Register Vol. 48, No. 28, July 12, 2024
a)
The custodian must select a
			 qualified school and apply for the admission of his or her
			 child.
b) Except for
			 students who have been granted a scholarship under the Act to attend a
			 technical academy, the
custodian shall ensure that the student
			 participating in the scholarship program takes the assessment required by
			 Section 45(a) of the Act.
c)
Each custodian and each student
			 has an obligation to comply with the qualified school's published
			 policies.
d)
The
			 custodian shall authorize the SGO to access information needed for income
			 eligibility determinations.
[35
			 ILCS 40/55 ]
Illinois Administrative Code › Title 86 - REVENUE › Part 1000 - INVEST IN KIDS ACT › Section 1000.900 - Scholarship Granting Organizations: Reports

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Within 180 days after the end of
			 its fiscal year, each SGO must provide to the Department a copy of a financial
			 audit of its accounts and records conducted by an independent certified public
			 accountant in accordance with auditing standards generally accepted in the
			 United States, government auditing standards, and this Part.
1)
The audit must include a report on
			 financial statements presented in accordance with generally accepted accounting
			 principles.
2)
The
			 audit must include evidence that no less than 95% of qualified contributions
			 received were used to provide scholarships to eligible students.
To
			 qualify as an SGO, the SGO must use at least 95% of the qualified contributions
			 received during an SGO's taxable year for scholarships. (See definition of
			 "scholarship granting organization" in Section
			 1000.100.) An SGO
			 is not required to distribute 95% of the funds during the taxable year in which
			 the contributions were received.
EXAMPLE: An SGO's taxable year ends June 30. The SGO receives
				contributions in the amount of $1,000,000 before June 30. The SGO is not
				obligated to use 95% of the funds before June 30, the end of the SGO's taxable
				year. It is required to ultimately distribute 95% of the funds for
				scholarships. In addition, the SGO is required to meet any other requirements
				contained in Section
				1000.600(h) and
				(i).
3) The audit must include an attestation that
			 the SGO awarded scholarships in compliance with the definition of "eligible
			 student" and the guidelines contained in Section 1000.600.
4)
The Department shall review all
			 audits submitted pursuant to this subsection
(a)(4)
. The
			 Department shall request any significant items that were omitted in violation
			 of
this Part
. The items must be provided within 45 days after
			 the date of request. If a scholarship granting organization does not comply
			 with the Department's request, the Department may revoke the scholarship
			 granting organization's ability to issue certificates of
			 receipt.
Illinois Administrative Code › Title 86 - REVENUE › Part 1000 - INVEST IN KIDS ACT › Section 1000.1000 - Scholarship Granting Organizations: Annual Recertification; Revocation

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Each SGO
			 that receives approval to issue certificates of receipt shall file an
			 application for recertification on an annual basis. The application for
			 recertification shall be in the form and manner prescribed in
Section
			 1000.300
and shall include:
1)
certification from the Director or Chief Executive Officer of the
			 organization that the organization has complied with and continues to comply
			 with the requirements of the Act, including evidence of that compliance;
			 and
2)
a copy of
			 the organization's current financial statements.
Illinois Administrative Code › Title 86 - REVENUE › Part 1000 - INVEST IN KIDS ACT › Appendix A - Invest In Kids: The Five Regions of the State of Illinois

Current through Register Vol. 48, No. 28, July 12, 2024
This Appendix A sets forth the 5 regions into which the State
				of Illinois will be divided for purposes of awarding income tax credits under
				the Invest in Kids Act in a manner that is geographically proportionate to
				enrollment in recognized non-public schools.
a) Region 1 consists of the following county:
				Cook;
b) Region 2 consists of the following counties:
				Boone, Carroll, DeKalb, DuPage, Jo Daviess, Kane, Kendall, Lake, Lee, McHenry,
				Ogle, Stephenson and Winnebago;
c) Region 3 consists of the following counties:
				Bureau, Fulton, Grundy, Hancock, Henderson, Henry, Iroquois, Kankakee, Knox,
				LaSalle, Marshall, McDonough, Mercer, Peoria, Putnam, Rock Island, Stark,
				Tazewell, Warren, Whiteside and Will;
d) Region 4 consists of the following counties:
				Adams, Brown, Calhoun, Cass, Champaign, Clark, Coles, Cumberland, De Witt,
				Douglas, Edgar, Ford, Greene, Jersey, Livingston, Logan, Macon, Macoupin,
				Mason, McLean, Menard, Morgan, Moultrie, Piatt, Pike, Sangamon, Schuyler,
				Scott, Vermilion and Woodford; and
e) Region 5 consists of the following counties:
				Alexander, Bond, Christian, Clay, Clinton, Crawford, Edwards, Effingham,
				Fayette, Franklin, Gallatin, Hamilton, Hardin, Jackson, Jasper, Jefferson,
				Johnson, Lawrence, Madison, Marion, Massac, Monroe, Montgomery, Perry, Pope,
				Pulaski, Randolph, Richland, Saline, Shelby, St. Clair, Union, Wabash,
				Washington, Wayne, White and Williamson.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.10 - Statement of Policy

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Property
			 Tax Appeal Board shall consist of five members appointed by the Governor, with
			 the advice and consent of the Senate. The Chairman of the Property Tax Appeal
			 Board shall be designated by the Governor with the advice and consent of the
			 Senate. A vacancy in the membership of the Board shall be filled in the same
			 manner as original appointments are made.
b) The Property Tax Appeal Board shall
			 determine the correct assessment prior to state equalization of any parcel of
			 real property which is the subject of an appeal, based upon facts, evidence,
			 exhibits and briefs submitted to or elicited by the Board. The state
			 equalization factor is set by the Department of Revenue pursuant to Section
			 17-5 of the Property Tax Code.
c)
			 Only a taxpayer or owner of property dissatisfied with the decision of a board
			 of review as such decision pertains to the assessment of his property for
			 taxation purposes, or a taxing body that has a tax revenue interest in the
			 decision of the board of review on an assessment made by any local assessment
			 officer, may file an appeal with the Board.
d) The Property Tax Appeal Board shall
			 consider appeals as hereinafter provided and revise the assessment of any
			 particular parcel of real property when it finds such assessment to be in
			 error.
e) Upon the proper filing of
			 a petition by a contesting party, the Property Tax Appeal Board shall have the
			 power to revise all or any part of the assessment when it finds such assessment
			 or part thereof to be in error.
f)
			 The Property Tax Appeal Board is without jurisdiction to determine the tax
			 rate, the amount of a tax bill, or the exemption of real property from
			 taxation.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.20 - Board Information - Correspondence

Current through Register Vol. 48, No. 28, July 12, 2024
a) Communications
Communications to the Illinois Property Tax Appeal Board shall
				be addressed to the Clerk of the Property Tax Appeal Board, 402 William G.
				Stratton Building, 401 S. Spring Street, Springfield, Illinois 62706-0002,
				unless otherwise directed. The main telephone number is (217)782-6076. The
				facsimile number is (217)785-4425. The office of the Clerk of the Property Tax
				Appeal Board at Springfield, Illinois is the official location of the Board for
				the filing of papers and electronic documents for all
				counties.
b) The regional
			 office of the Illinois Property Tax Appeal Board in Cook County is located at
			 the Suburban North Regional Office, 9511 West Harrison Street, Suite LL-54, Des
			 Plaines, Illinois 60016. The main telephone number is (847)294-4121.
c) The website address of the Illinois
			 Property Tax Appeal Board is
www.ptab.illinois.gov
.
d) The official business hours of the
			 Illinois Property Tax Appeal Board office located at 402 William G. Stratton
			 Building, 401 S. Spring Street, Springfield, Illinois are 8:30 a.m. to 5:00
			 p.m., Monday through Friday, excluding legal holidays for the State of
			 Illinois. The official business hours of the Illinois Property Tax Appeal Board
			 office located at the Suburban North Regional Office, 9511 West Harrison
			 Street, Suite LL-54, Des Plaines, Illinois are from 8:00 a.m. to 4:30 p.m.,
			 Monday through Friday, excluding legal holidays for the State of
			 Illinois.
e) Upon service of notice
			 of the scheduled hearing by the Board upon all parties to the appeal in
			 accordance with Section
			 1910.67(b),
			 communications concerning that appeal and the scheduled hearing shall be
			 directed to the Members of the Board or the Hearing Officer that has been
			 assigned to hold the hearing pursuant to Section
			 1910.67(e).
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.25 - Computing Time Limits

Current through Register Vol. 48, No. 28, July 12, 2024
a) The time
			 within which any act under this Part is to be done shall be computed by
			 excluding the first day and including the last. Saturdays, Sundays and legal
			 holidays for the State of Illinois shall be included in computing the time,
			 except that when the time period expires on a Saturday, Sunday or a legal
			 holiday for the State of Illinois, the time period shall be extended to include
			 the next following business day.
b)
			 Petitions, evidence, motions, and all other correspondence sent to the Board
			 by:
1) United States Mail shall be considered
			 filed as of the postmark date in accordance with Section
			 1.25 of the Statute on Statutes
			 [5 ILCS
			 70/1.25 ];
2) A delivery service other than the United
			 States Mail shall be accompanied by a Certificate of Mailing which shall
			 include the date the delivery service took possession of the filing and the
			 signature of the person making the filing. Such filings shall be considered
			 filed as of the date of filing stated on the Certificate of Mailing. If the
			 mailing does not include the Certificate of Mailing, the filing shall be
			 considered filed as of the date sent as shown on the delivery service's
			 tracking label; or
3) Electronic
			 means or via the EFP shall be considered filed as of the date on the time stamp
			 of the electronic transmission.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.30 - Petitions

Current through Register Vol. 48, No. 28, July 12, 2024
a) In counties with
			 less than 3,000,000 inhabitants, petitions for appeal shall be filed within 30
			 days after the date of the written notice of the decision of the board of
			 review. In counties with 3,000,000 or more inhabitants, petitions for appeal
			 shall be filed within 30 days after the date of the written notice of the
			 decision of the board of review or within 30 days after the date that the board
			 of review transmits to the county assessor pursuant to Section 16-125 of the
			 Code its final action on the township in which the property is located,
			 whichever is later. (See Section 16-160 of the Code.) Petitions must be filed
			 in accordance with subsection (b) of this Section.
b) Petitions for appeal shall be filed within
			 30 days after the date of written notice of the application of final adopted
			 township equalization factors by the board of review. Petitions shall be filed
			 for the subsequent year within 30 days after the date of the written notice
			 when the Property Tax Appeal Board rendered a decision lowering the assessment
			 of a particular parcel after the deadline for filing complaints with the board
			 of review, or after adjournment of the session of the board of review at which
			 assessments for the subsequent year are being considered. (See Section 16-185
			 of the Code.) Petitions may be filed by the following methods:
1) By electronic means using the EFP for
			 appeals beginning with the 2016 assessment year, and each year thereafter. An
			 appeal submitted by an unrepresented appellant may be filed using the EFP, in
			 accordance with Section
			 1910.33. An appeal submitted by
			 an attorney, shall be filed using the EFP, pursuant to Section 1910.33,
			 according to the following schedule.
A)
			 Beginning February 1, 2023 and thereafter, residential appeals if the subject
			 property is located in a county with more than 3,000,000 inhabitants.
B) Beginning May 1, 2023 and thereafter, all
			 appeals for all non-farm property if the subject property is located in a
			 county with more than 3,000,000 inhabitants.
C) Beginning July 1, 2023 and thereafter, all
			 appeals for all types of property from all counties.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.31 - Amendments

Current through Register Vol. 48, No. 28, July 12, 2024
a) After the
			 Property Tax Appeal Board has transmitted an appeal to the board of review and
			 the time period for intervention under Section
			 1910.60 has expired,
			 a petition for appeal may be amended to correct any technical defects, except
			 when the amendment would be prejudicial to a party.
b) The original filing of the petition or any
			 amendment as allowed by Section
			 1910.30(j),
			 and not any subsequent amendment, shall determine whether:
1) review of the Property Tax Appeal Board's
			 final decision is afforded in the circuit court or the Appellate Court as
			 provided in Section 16-195 of the Code;
2) the board of review shall notify taxing
			 districts of the appeal as required by Section 16-180 of the Code and Section
			 1910.40(f);
			 and
3) the contesting party is
			 required to provide a court reporter as required by Section 16-190 of the Code
			 and Section
			 1910.98(a).
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.33 - Electronic Filing

Current through Register Vol. 48, No. 28, July 12, 2024
a) Pursuant to
			 the Uniform Electronic Transactions Act [815 ILCS
			 333/18(a) ] and section 16-180 of the
			 Property Tax Code [35 ILCS 200/16-180 ], the Board
			 shall accept petitions for appeal and supporting evidence submitted
			 electronically via the EFP.
b) Use
			 of the EFP does not alter any applicable filing deadline.
c) Documents submitted via the EFP shall be
			 uploaded individually and not as part of a portable document format ("PDF")
			 portfolio. Documents that are part of a PDF portfolio will not be made part of
			 the record. Supporting evidence not available in a digital format (e.g.,
			 blueprints, large maps, a plat of survey) shall be filed in triplicate via U.S.
			 mail or hand-delivery to the Springfield office.
d) All petitions for appeal and supporting
			 evidence submitted via the EFP shall bear the signature of the filer. The EFP
			 shall have a component for including an electronic signature on any petition
			 submitted. Such electronic signature shall have the same force and effect as a
			 non-electronic signature.
e)
			 Petitions for appeal and supporting evidence submitted via the EFP which
			 contain links to material either within the filed document or external to the
			 filed document are for convenience purposes only. The external material behind
			 the link is not considered part of the filing or the petition.
f) Petitions for appeal and supporting
			 evidence submitted via the EFP shall not contain more than:
1) a total of 50 megabytes of data;
			 or
2) 50 attachments.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.40 - Board of Review Response to Petition

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Upon receipt of the completed petition from the contesting party, the Clerk of
			 the Property Tax Appeal Board shall notify the board of review of the filing of
			 the appeal. Upon notification of the filing of the appeal, the board of review
			 shall submit its completed Board of Review Notes on Appeal disclosing the final
			 assessment of the subject property. The Board of Review Notes on Appeal shall
			 also reflect the application of a local township equalization factor when
			 applicable. The board of review shall also submit a copy of the property record
			 card of the subject property. The property record card should contain, if
			 possible, a schematic drawing of all structural improvements to the land, a
			 completed cost analysis, and an indication of the basis of the land value. The
			 Board of Review Notes on Appeal and all written and documentary evidence
			 supporting the board of review's position must be submitted to the Property Tax
			 Appeal Board within 90 days after the date of the notice of the filing of an
			 appeal unless the board of review objects to the jurisdiction of the Property
			 Tax Appeal Board over the assessment appeal.
1)For assessment years prior to 2016, in
			 every case in which a change in assessed valuation of less than $100,000 is
			 sought, all written and documentary evidence must be submitted in duplicate. In
			 every case in which a change in assessed valuation of $100,000 or more is
			 sought, all written and documentary evidence must be submitted in triplicate.
			 At the time the board of review submits its evidence in response to the appeal,
			 it shall also submit its rebuttal evidence, if any, as defined in Section
			 1910.66.
2)For appeals beginning with the 2016
			 assessment year, and each year thereafter, the board of review shall submit one
			 copy of all written and documentary evidence, unless the evidence exceeds 500
			 total pages, in which case, the response and all written and documentary
			 evidence must be submitted in triplicate. At the time the board of review
			 submits its evidence in response to the appeal, it shall also submit its
			 rebuttal evidence, if any, as defined in Section 1910.66.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.50 - Determination of Appealed Assessment

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 All proceedings before the Property Tax Appeal Board shall be considered de
			 novo meaning the Board will consider only the evidence, exhibits and briefs
			 submitted to it, and will not give any weight or consideration to any prior
			 actions by a local board of review or to any submissions not timely filed or
			 not specifically made a part of the record.
The Board shall not be
			 limited to the evidence presented to the board of review of the county. A party
			 participating in the hearing before the Property Tax Appeal Board is entitled
			 to introduce evidence that is otherwise proper and admissible without regard to
			 whether that evidence has previously been introduced at a hearing before the
			 board of review of the county. Each appeal shall be limited to the grounds
			 listed in the petition filed with the Board.
(Section 16-180 of the
			 Code)
b) The Property Tax Appeal
			 Board may accept into the record all evidence, exhibits and briefs submitted by
			 all interested parties and render a decision without holding a hearing. On its
			 own motion, the Board may order a hearing to be held at a time and place
			 designated by the Board.
A hearing shall be granted if any party to the
			 appeal submits a request in writing.
(Section 16-170 of the
			 Code)
c) The decisions of the
			 Property Tax Appeal Board will be based on equity and the weight of the
			 evidence.
1) In all counties other than Cook,
			 a three-year county wide assessment level to be based on relevant sales during
			 the previous three years as certified by the Department of Revenue will be
			 considered when sufficient probative evidence is presented indicating the
			 estimate of full market value of the subject property on the relevant real
			 property assessment date of January 1.
2) In Cook County, for residential property
			 of six units or less currently designated as Class 2 real estate according to
			 the Cook County Real Property Assessment Classification Ordinance, as amended,
			 when sufficient probative evidence indicating the estimate of full market value
			 of the subject property on the relevant assessment date is presented, the Board
			 may consider evidence of the appropriate level of assessment for property in
			 that class. The evidence may include:
A) the
			 Department of Revenue's annual sales ratio studies for Class 2 property for the
			 previous three years; and
B)
			 competent assessment level evidence, if any, submitted by the parties pursuant
			 to this Part.
3) In Cook
			 County, for all other classes of property, when sufficient probative evidence
			 indicating the estimate of full market value of the subject property on the
			 relevant assessment date is presented, the Board will consider the level of
			 assessment applicable to the subject property under the Cook County Real
			 Property Assessment Classification Ordinance, as amended.
Illinois Administrative Code › Title 86 - REVENUE › Part 1910 - PRACTICE AND PROCEDURE FOR APPEALS BEFORE THE PROPERTY TAX APPEAL BOARD › Section 1910.55 - Stipulations

Current through Register Vol. 48, No. 28, July 12, 2024
a) It is the policy
			 of the Property Tax Appeal Board that the parties to an appeal should, to the
			 fullest extent possible, stipulate to all matters that are not, or fairly
			 should not be, in dispute. Prior to the hearing, during a prehearing
			 conference, or during the hearing of any appeal, the parties may file a
			 stipulation setting forth all pertinent facts that are not in dispute, a list
			 of all exhibits to which there are no objections, and any other matters that
			 are not in dispute.
b) If a
			 stipulation revising and correcting an assessment is agreed to by all
			 interested parties, it may be taken into consideration by the Property Tax
			 Appeal Board provided it is fair and reasonable based on the evidence in the
			 record. The Board reserves the right to write a decision based on the facts,
			 evidence and exhibits in the record.
c) If the Board is able to ascertain the
			 correct assessment of the subject property, it will issue a decision
			 notwithstanding any typographical or clerical errors, including but not limited
			 to an erroneous increase of valuation of particular permanent index numbers, on
			 the stipulation form. When a party or parties propose to stipulate to a revised
			 assessment of the property, the Board shall forward the proposed stipulation or
			 assessment agreement to all other parties and those parties shall have 30 days
			 to file a written objection to the proposal. Failure to object within the
			 30-day period to the proposed assessment shall be considered acceptance of the
			 stipulation or assessment agreement and the Board shall issue a decision in
			 accordance with the stipulation or agreement. The Board shall not issue a
			 decision based on the proposed stipulation or assessment agreement prior to the
			 expiration of the time period for intervention as provided in Section
			 1910.60.
d) A stipulation or assessment agreement
			 shall be in writing and be clear and concise. Documents or papers or other
			 exhibits annexed to or filed with a stipulation or agreement will be considered
			 part of the stipulation or agreement. A stipulation or agreement shall be
			 treated, to the extent of its terms, as a conclusive admission by the parties
			 to the facts or issues stipulated or agreed to.