Bill Text: IL HB3947 | 2015-2016 | 99th General Assembly | Introduced


Bill Title: Amends the Property Tax Code. Provides that each property tax bill shall contain a separate statement for each taxing district setting forth the dollar amount of tax due that will be used by the taxing district for law enforcement purposes. Requires taxing districts to certify this information to the county clerk on or before the last Tuesday in December.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2015-03-27 - Rule 19(a) / Re-referred to Rules Committee [HB3947 Detail]

Download: Illinois-2015-HB3947-Introduced.html


99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
HB3947

Introduced , by Rep. Monique D. Davis

SYNOPSIS AS INTRODUCED:
35 ILCS 200/18-17 new
35 ILCS 200/20-15

Amends the Property Tax Code. Provides that each property tax bill shall contain a separate statement for each taxing district setting forth the dollar amount of tax due that will be used by the taxing district for law enforcement purposes. Requires taxing districts to certify this information to the county clerk on or before the last Tuesday in December.
LRB099 04862 HLH 24891 b
FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

HB3947LRB099 04862 HLH 24891 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5Section 20-15 and by adding Section 18-17 as follows:
6 (35 ILCS 200/18-17 new)
7 Sec. 18-17. Taxing district; law enforcement. If a taxing
8district expends money during the taxable year for law
9enforcement purposes, then that taxing district must annually
10certify to the county clerk of each county in which the taxing
11district is located, on or before the last Tuesday in December,
12the dollar amount of its tax levy that will be used for law
13enforcement purposes.
14 (35 ILCS 200/20-15)
15 Sec. 20-15. Information on bill or separate statement.
16There shall be printed on each bill, or on a separate slip
17which shall be mailed with the bill:
18 (a) a statement itemizing the rate at which taxes have
19 been extended for each of the taxing districts in the
20 county in whose district the property is located, and in
21 those counties utilizing electronic data processing
22 equipment the dollar amount of tax due from the person

HB3947- 2 -LRB099 04862 HLH 24891 b
1 assessed allocable to each of those taxing districts,
2 including a separate statement of the dollar amount of tax
3 due which is allocable to a tax levied under the Illinois
4 Local Library Act or to any other tax levied by a
5 municipality or township for public library purposes,
6 (b) a separate statement for each of the taxing
7 districts of the dollar amount of tax due which is
8 allocable to a tax levied under the Illinois Pension Code
9 or to any other tax levied by a municipality or township
10 for public pension or retirement purposes,
11 (b-5) a separate statement for each of the taxing
12 districts setting forth the dollar amount of tax due that
13 will be used by the taxing district for law enforcement
14 purposes,
15 (c) the total tax rate,
16 (d) the total amount of tax due, and
17 (e) the amount by which the total tax and the tax
18 allocable to each taxing district differs from the
19 taxpayer's last prior tax bill.
20 The county treasurer shall ensure that only those taxing
21districts in which a parcel of property is located shall be
22listed on the bill for that property.
23 In all counties the statement shall also provide:
24 (1) the property index number or other suitable
25 description,
26 (2) the assessment of the property,

HB3947- 3 -LRB099 04862 HLH 24891 b
1 (3) the statutory amount of each homestead exemption
2 applied to the property,
3 (4) the assessed value of the property after
4 application of all homestead exemptions,
5 (5) the equalization factors imposed by the county and
6 by the Department, and
7 (6) the equalized assessment resulting from the
8 application of the equalization factors to the basic
9 assessment.
10 In all counties which do not classify property for purposes
11of taxation, for property on which a single family residence is
12situated the statement shall also include a statement to
13reflect the fair cash value determined for the property. In all
14counties which classify property for purposes of taxation in
15accordance with Section 4 of Article IX of the Illinois
16Constitution, for parcels of residential property in the lowest
17assessment classification the statement shall also include a
18statement to reflect the fair cash value determined for the
19property.
20 In all counties, the statement must include information
21that certain taxpayers may be eligible for tax exemptions,
22abatements, and other assistance programs and that, for more
23information, taxpayers should consult with the office of their
24township or county assessor and with the Illinois Department of
25Revenue.
26 In all counties, the statement shall include information

HB3947- 4 -LRB099 04862 HLH 24891 b
1that certain taxpayers may be eligible for the Senior Citizens
2and Disabled Persons Property Tax Relief Act and that
3applications are available from the Illinois Department on
4Aging.
5 In counties which use the estimated or accelerated billing
6methods, these statements shall only be provided with the final
7installment of taxes due. The provisions of this Section create
8a mandatory statutory duty. They are not merely directory or
9discretionary. The failure or neglect of the collector to mail
10the bill, or the failure of the taxpayer to receive the bill,
11shall not affect the validity of any tax, or the liability for
12the payment of any tax.
13(Source: P.A. 97-689, eff. 6-14-12; 98-93, eff. 7-16-13.)
feedback