Bill Amendment: IL SB1629 | 2015-2016 | 99th General Assembly

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: PROP TX-GARBAGE INVOICE

Status: 2016-04-28 - Rule 19(a) / Re-referred to Rules Committee [SB1629 Detail]

Download: Illinois-2015-SB1629-Senate_Amendment_001.html

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Sen. Darin M. LaHood

Filed: 4/15/2015

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AMENDMENT TO SENATE BILL 1629
AMENDMENT NO. ______. Amend Senate Bill 1629 by replacing
everything after the enacting clause with the following:
"Section 5. The Property Tax Code is amended by changing
Sections 20-10 and 20-15 as follows:
(35 ILCS 200/20-10)
Sec. 20-10. Mailing to mortgage lender. When the copy of
the tax bill is mailed by the collector to the owner or person
at or in care of the address of a mortgage lender, the mortgage
lender, within 15 days of receiving the copy, shall furnish and
mail an additional copy of the bill, along with any invoice for
municipal service charges for the disposal of garbage, refuse,
or ashes that may be enclosed with the property tax bill as set
forth in Section 20-15 of this Code, to each mortgagor of the
property at his or her last known address as shown on the
records of the mortgage lender. However, if the property

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referred to in the copy is situated in a county which uses the
estimated or accelerated billing methods, only an additional
copy of the bill for the final installment of taxes due with
respect to the real property shall be furnished and mailed by
the mortgage lender to the mortgagor. A copy may be used by the
collector in receipting for the tax paid, and a copy or record
shall be retained by the collector.
(Source: P.A. 86-957; 87-818; 88-455.)
(35 ILCS 200/20-15)
Sec. 20-15. Information on bill or separate statement.
There shall be printed on each bill, or on a separate slip
which shall be mailed with the bill:
(a) a statement itemizing the rate at which taxes have
been extended for each of the taxing districts in the
county in whose district the property is located, and in
those counties utilizing electronic data processing
equipment the dollar amount of tax due from the person
assessed allocable to each of those taxing districts,
including a separate statement of the dollar amount of tax
due which is allocable to a tax levied under the Illinois
Local Library Act or to any other tax levied by a
municipality or township for public library purposes,
(b) a separate statement for each of the taxing
districts of the dollar amount of tax due which is
allocable to a tax levied under the Illinois Pension Code

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or to any other tax levied by a municipality or township
for public pension or retirement purposes,
(c) the total tax rate,
(d) the total amount of tax due, and
(e) the amount by which the total tax and the tax
allocable to each taxing district differs from the
taxpayer's last prior tax bill.
The county treasurer shall ensure that only those taxing
districts in which a parcel of property is located shall be
listed on the bill for that property.
In all counties the statement shall also provide:
(1) the property index number or other suitable
description,
(2) the assessment of the property,
(3) the statutory amount of each homestead exemption
applied to the property,
(4) the assessed value of the property after
application of all homestead exemptions,
(5) the equalization factors imposed by the county and
by the Department, and
(6) the equalized assessment resulting from the
application of the equalization factors to the basic
assessment.
In all counties which do not classify property for purposes
of taxation, for property on which a single family residence is
situated the statement shall also include a statement to

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reflect the fair cash value determined for the property. In all
counties which classify property for purposes of taxation in
accordance with Section 4 of Article IX of the Illinois
Constitution, for parcels of residential property in the lowest
assessment classification the statement shall also include a
statement to reflect the fair cash value determined for the
property.
In all counties, the statement must include information
that certain taxpayers may be eligible for tax exemptions,
abatements, and other assistance programs and that, for more
information, taxpayers should consult with the office of their
township or county assessor and with the Illinois Department of
Revenue.
In all counties, the statement shall include information
that certain taxpayers may be eligible for the Senior Citizens
and Disabled Persons Property Tax Relief Act and that
applications are available from the Illinois Department on
Aging.
In counties which use the estimated or accelerated billing
methods, these statements shall only be provided with the final
installment of taxes due. The provisions of this Section create
a mandatory statutory duty. They are not merely directory or
discretionary. The failure or neglect of the collector to mail
the bill, or the failure of the taxpayer to receive the bill,
shall not affect the validity of any tax, or the liability for
the payment of any tax.

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Notwithstanding any other provision of law, a municipality
that (i) has a population of 114,000 but not more than 117,000
according to the 2010 decennial census, (ii) is located in a
county with a population of more than 185,000 but not more than
188,000 according to the 2010 decennial census, and (iii) has
in effect on January 1, 2015 an ordinance imposing a municipal
service charge on all residential locations within the
municipality for the collection, hauling, and disposal of
garbage, refuse, and ashes may enter into an intergovernmental
agreement with the county in which the municipality is situated
to provide that the county collector shall include with the
property tax bill for each such residential parcel within the
municipality an invoice for those collection, hauling, and
disposal services.
The municipality shall provide the invoices to the county
collector not less than 15 days before the tax bill is mailed
to the property owner and may reimburse the county collector
for any necessary expenses associated with mailing the invoices
as provided in the agreement.
Nothing in this amendatory Act of the 99th General Assembly
shall be construed to authorize a municipality to require that
such garbage, refuse, and ashes from residential locations be
disposed of at a specific disposal site or sites.
(Source: P.A. 97-689, eff. 6-14-12; 98-93, eff. 7-16-13.)".