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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||||
5 | Section 20-15 and by adding Section 18-17 as follows:
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6 | (35 ILCS 200/18-17 new) | ||||||||||||||||||||||||||
7 | Sec. 18-17. Taxing district; law enforcement. If a taxing | ||||||||||||||||||||||||||
8 | district expends money during the taxable year for law | ||||||||||||||||||||||||||
9 | enforcement purposes, then that taxing district must annually | ||||||||||||||||||||||||||
10 | certify to the county clerk of each county in which the taxing | ||||||||||||||||||||||||||
11 | district is located, on or before the last Tuesday in December, | ||||||||||||||||||||||||||
12 | the dollar amount of its tax levy that will be used for law | ||||||||||||||||||||||||||
13 | enforcement purposes.
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14 | (35 ILCS 200/20-15)
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15 | Sec. 20-15. Information on bill or separate statement. | ||||||||||||||||||||||||||
16 | There shall be
printed on each bill, or on a separate slip | ||||||||||||||||||||||||||
17 | which shall be mailed with the
bill:
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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 |
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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
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5 | municipality or township for public library purposes,
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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,
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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,
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15 | (c) the total tax rate,
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16 | (d) the total amount of tax due, and
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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.
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20 | The county treasurer shall ensure that only those taxing | ||||||
21 | districts in
which a parcel of property is located shall be | ||||||
22 | listed on the bill for that
property.
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23 | In all counties the statement shall also provide:
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24 | (1) the property index number or other suitable | ||||||
25 | description,
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26 | (2) the assessment of the property,
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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,
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5 | (5) the equalization factors imposed by the county and | ||||||
6 | by the Department,
and
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7 | (6) the equalized assessment resulting from the | ||||||
8 | application of the
equalization factors to the basic | ||||||
9 | assessment.
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10 | In all counties which do not classify property for purposes | ||||||
11 | of taxation, for
property on which a single family residence is | ||||||
12 | situated the statement shall
also include a statement to | ||||||
13 | reflect the fair cash value determined for the
property. In all | ||||||
14 | counties which classify property for purposes of taxation in
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15 | accordance with Section 4 of Article IX of the Illinois | ||||||
16 | Constitution, for
parcels of residential property in the lowest | ||||||
17 | assessment classification the
statement shall also include a | ||||||
18 | statement to reflect the fair cash value
determined for the | ||||||
19 | property.
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20 | In all counties, the statement must include information | ||||||
21 | that certain
taxpayers may be eligible for tax exemptions, | ||||||
22 | abatements, and other assistance programs and that, for more | ||||||
23 | information, taxpayers should consult with the office of their | ||||||
24 | township or county assessor and with the Illinois Department of | ||||||
25 | Revenue.
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26 | In all counties, the statement shall include information |
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1 | that certain
taxpayers may be eligible for the Senior Citizens | ||||||
2 | and Disabled Persons Property
Tax Relief Act and that | ||||||
3 | applications are
available from the Illinois Department on | ||||||
4 | Aging.
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5 | In counties which use the estimated or accelerated billing | ||||||
6 | methods, these
statements shall only be provided with the final | ||||||
7 | installment of taxes due. The
provisions of this Section create | ||||||
8 | a mandatory statutory duty. They are not
merely directory or | ||||||
9 | discretionary. The failure or neglect of the collector to
mail | ||||||
10 | the bill, or the failure of the taxpayer to receive the bill, | ||||||
11 | shall not
affect the validity of any tax, or the liability for | ||||||
12 | the payment of any tax.
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13 | (Source: P.A. 97-689, eff. 6-14-12; 98-93, eff. 7-16-13.)
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