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1		AN ACT concerning revenue.
2		Be it enacted by the People of the State of Illinois,
3		represented in the General Assembly:
4		Section 5. The Property Tax Code is amended by changing
5		Section 18-155 and by adding Section 18-156 as follows:
6		(35 ILCS 200/18-155)
7		Sec. 18-155. Apportionment of taxes for district in two or
8		more counties. The burden of taxation of property in taxing
9		districts that lie in more than one county shall be fairly
10		apportioned as provided in Article IX, Section 7, of the
11		Constitution of 1970.
12		The Department may, and on written request made before July
13		1 to the Department shall, proceed to apportion the tax burden.
14		The request may be made only by an assessor, chief county
15		assessment officer, Board of Review, Board of Appeals,
16		overlapping taxing district or 25 or more interested taxpayers.
17		The request shall specify one or more taxing districts in the
18		county which lie in one or more other specified counties, and
19		also specify the civil townships, if any, in which the
20		overlapping taxing districts lie. When the Department has
21		received a written request for equalization for overlapping tax
22		districts as provided in this Section, the Department shall
23		promptly notify the county clerk and county treasurer of each

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1		county affected by that request that tax bills with respect to
2		property in the parts of the county which are affected by the
3		request may not be prepared or mailed until the Department
4		certifies the apportionment among counties of the taxing
5		districts' levies, except as provided in subsection (c) of this
6		Section. To apportion, the Department shall:
7		(a) On or before December 31 of that year cause an
8		assessment ratio study to be made in each township in which
9		each of the named overlapping taxing districts lies, using
10		equalized assessed values as certified by the county clerk, and
11		an analysis of property transfers prior to January 1 of that
12		year. The property transfers shall be in an amount deemed
13		reasonable and proper by the Department. The Department may
14		conduct hearings, at which the evidence shall be limited to the
15		written presentation of assessment ratio study data.
16		(b) Request from the County Clerk in each County in which
17		the overlapping taxing districts lie, certification of the
18		portion of the assessed value of the prior year for each
19		overlapping taxing district's portion of each township.
20		Beginning with the 1999 taxable year, for those counties that
21		classify property by county ordinance pursuant to subsection
22		(b) of Section 4 of Article IX of the Illinois Constitution,
23		the certification shall be listed by property class as provided
24		in the classification ordinance. The clerk shall return the
25		certification within 30 days of receipt of the request.
26		(c) Use the township assessment ratio studies to apportion

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1		the amount to be raised by taxation upon property within the
2		district so that each county in which the district lies bears
3		that burden of taxation as though all parts of the overlapping
4		taxing district had been assessed at the same proportion of
5		actual value. The Department shall certify to each County
6		Clerk, by March 15, the percent of burden. Except as provided
7		below, the County Clerk shall apply the percentage to the
8		extension as provided in Section 18-45 to determine the amount
9		of tax to be raised in the county.
10		If the Department does not certify the percent of burden in
11		the time prescribed, the county clerk shall use the most recent
12		prior certification to determine the amount of tax to be raised
13		in the county.
14		If the use of a prior certified percentage results in over
15		or under extension for the overlapping taxing district in the
16		county using same, the county clerk shall make appropriate
17		adjustments in the subsequent year, except as provided by
18		Section 18-156. Any adjustments necessitated by the procedure
19		authorized by this Section shall be made by increasing or
20		decreasing the tax extension by fund for each taxing district
21		where a prior certified percentage was used. No tax rate limit
22		shall render any part of a tax levy illegally excessive which
23		has been apportioned as herein provided. The percentages
24		certified by the Department shall remain until changed by
25		reason of another assessment ratio study made under this
26		Section.

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1		To determine whether an overlapping district has met any
2		qualifying rate prescribed by law for eligibility for State
3		aid, the tax rate of the district shall be considered to be
4		that rate which would have produced the same amount of revenue
5		had the taxes of the district been extended at a uniform rate
6		throughout the district, even if by application of this Section
7		the actual rate of extension in a portion of the district is
8		less than the qualifying rate.
9		(Source: P.A. 90-594, eff. 6-24-98.)
10		(35 ILCS 200/18-156 new)
11		Sec. 18-156. Correction of apportionment of taxes for a
12		district in 2 or more counties.
13		(a) Definitions. For the purposes of this Section, these
14		definitions shall apply:
15		"Apportioned property tax levy" means the total property
16		tax extension of a taxing district in one or more counties that
17		has been apportioned by the Department pursuant to Section
18		18-155.
19		"Over-apportionment" means that any single county's share
20		of an apportioned property tax levy is subsequently determined
21		to exceed 105% of what that county's share should have been.
22		(b) If, subsequent to the calculation of an apportioned
23		property tax levy, the Department determines that an
24		over-apportionment has taken place, the Department shall
25		notify the county clerk and county treasurer of each county

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1		affected by the incorrect apportionment and shall provide those
2		county clerks and county treasurers with correct apportionment
3		data.
4		(c) If the notification under this Section is made prior to
5		the due date of the final installment of property tax payments
6		for that taxable year, the county treasurer of a county where
7		an over-apportionment has taken place may, at the treasurer's
8		sole discretion, issue a refund of the over-apportioned amount
9		by either a reduced final installment, a refund of taxes paid,
10		or both, to each taxpayer who is entitled to a refund because
11		of the over-apportionment. Additionally, if the treasurer of
12		the county where an over-apportionment has taken place issues a
13		refund under this subsection, the county treasurer of each
14		other county affected by the incorrect apportionment shall
15		issue a corrected final installment or an additional bill for
16		the amount owed as a result of the under-apportionment of that
17		county's share of the property tax levy to each taxpayer whose
18		taxes were underpaid as a result of the apportionment error.
19		(d) Any refund issued under subsection (c) due to any
20		over-apportionment may be made from funds held by the county
21		treasurer for the specific taxing district that was the subject
22		of the over-apportionment; once those funds have been disbursed
23		to the taxing districts, the authority of the county treasurer
24		to issue refunds under subsection (c) ends.
25		(e) This Section applies for taxable year 2015 and
26		thereafter.

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1		Section 10. The Uniform Penalty and Interest Act is amended
2		by changing Section 3-3 as follows:
3		(35 ILCS 735/3-3) (from Ch. 120, par. 2603-3)
4		Sec. 3-3. Penalty for failure to file or pay.
5		(a) This subsection (a) is applicable before January 1,
6		1996. A penalty of 5% of the tax required to be shown due on a
7		return shall be imposed for failure to file the tax return on
8		or before the due date prescribed for filing determined with
9		regard for any extension of time for filing (penalty for late
10		filing or nonfiling). If any unprocessable return is corrected
11		and filed within 21 days after notice by the Department, the
12		late filing or nonfiling penalty shall not apply. If a penalty
13		for late filing or nonfiling is imposed in addition to a
14		penalty for late payment, the total penalty due shall be the
15		sum of the late filing penalty and the applicable late payment
16		penalty. Beginning on the effective date of this amendatory Act
17		of 1995, in the case of any type of tax return required to be
18		filed more frequently than annually, when the failure to file
19		the tax return on or before the date prescribed for filing
20		(including any extensions) is shown to be nonfraudulent and has
21		not occurred in the 2 years immediately preceding the failure
22		to file on the prescribed due date, the penalty imposed by
23		Section 3-3(a) shall be abated.
24		(a-5) This subsection (a-5) is applicable to returns due on

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1		and after January 1, 1996 and on or before December 31, 2000. A
2		penalty equal to 2% of the tax required to be shown due on a
3		return, up to a maximum amount of $250, determined without
4		regard to any part of the tax that is paid on time or by any
5		credit that was properly allowable on the date the return was
6		required to be filed, shall be imposed for failure to file the
7		tax return on or before the due date prescribed for filing
8		determined with regard for any extension of time for filing.
9		However, if any return is not filed within 30 days after notice
10		of nonfiling mailed by the Department to the last known address
11		of the taxpayer contained in Department records, an additional
12		penalty amount shall be imposed equal to the greater of $250 or
13		2% of the tax shown on the return. However, the additional
14		penalty amount may not exceed $5,000 and is determined without
15		regard to any part of the tax that is paid on time or by any
16		credit that was properly allowable on the date the return was
17		required to be filed (penalty for late filing or nonfiling). If
18		any unprocessable return is corrected and filed within 30 days
19		after notice by the Department, the late filing or nonfiling
20		penalty shall not apply. If a penalty for late filing or
21		nonfiling is imposed in addition to a penalty for late payment,
22		the total penalty due shall be the sum of the late filing
23		penalty and the applicable late payment penalty. In the case of
24		any type of tax return required to be filed more frequently
25		than annually, when the failure to file the tax return on or
26		before the date prescribed for filing (including any

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1		extensions) is shown to be nonfraudulent and has not occurred
2		in the 2 years immediately preceding the failure to file on the
3		prescribed due date, the penalty imposed by Section 3-3(a-5)
4		shall be abated.
5		(a-10) This subsection (a-10) is applicable to returns due
6		on and after January 1, 2001. A penalty equal to 2% of the tax
7		required to be shown due on a return, up to a maximum amount of
8		$250, reduced by any tax that is paid on time or by any credit
9		that was properly allowable on the date the return was required
10		to be filed, shall be imposed for failure to file the tax
11		return on or before the due date prescribed for filing
12		determined with regard for any extension of time for filing.
13		However, if any return is not filed within 30 days after notice
14		of nonfiling mailed by the Department to the last known address
15		of the taxpayer contained in Department records, an additional
16		penalty amount shall be imposed equal to the greater of $250 or
17		2% of the tax shown on the return. However, the additional
18		penalty amount may not exceed $5,000 and is determined without
19		regard to any part of the tax that is paid on time or by any
20		credit that was properly allowable on the date the return was
21		required to be filed (penalty for late filing or nonfiling). If
22		any unprocessable return is corrected and filed within 30 days
23		after notice by the Department, the late filing or nonfiling
24		penalty shall not apply. If a penalty for late filing or
25		nonfiling is imposed in addition to a penalty for late payment,
26		the total penalty due shall be the sum of the late filing

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1		penalty and the applicable late payment penalty. In the case of
2		any type of tax return required to be filed more frequently
3		than annually, when the failure to file the tax return on or
4		before the date prescribed for filing (including any
5		extensions) is shown to be nonfraudulent and has not occurred
6		in the 2 years immediately preceding the failure to file on the
7		prescribed due date, the penalty imposed by this subsection
8		(a-10) Section 3-3(a-10) shall be abated. This subsection
9		(a-10) does not apply to transaction reporting returns required
10		by Section 3 of the Retailers' Occupation Tax Act and Section 9
11		of the Use Tax Act that would not, when properly prepared and
12		filed, result in the imposition of a tax; however, those
13		returns are subject to the penalty set forth in subsection
14		(a-15).
15		(a-15) A In addition to any other penalties imposed by law
16		for the failure to file a return, a penalty of $100 shall be
17		imposed for failure to file a transaction reporting return
18		required by Section 3 of the Retailers' Occupation Tax Act and
19		Section 9 of the Use Tax Act on or before the date a return is
20		required to be filed; provided, however, that this . This
21		penalty shall be imposed only if regardless of whether the
22		return when properly prepared and filed would not result in the
23		imposition of a tax. If such a transaction reporting return
24		would result in the imposition of a tax when properly prepared
25		and filed, then that return is subject to the provisions of
26		subsection (a-10).

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1		(b) This subsection is applicable before January 1, 1998. A
2		penalty of 15% of the tax shown on the return or the tax
3		required to be shown due on the return shall be imposed for
4		failure to pay:
5		(1) the tax shown due on the return on or before the
6		due date prescribed for payment of that tax, an amount of
7		underpayment of estimated tax, or an amount that is
8		reported in an amended return other than an amended return
9		timely filed as required by subsection (b) of Section 506
10		of the Illinois Income Tax Act (penalty for late payment or
11		nonpayment of admitted liability); or
12		(2) the full amount of any tax required to be shown due
13		on a return and which is not shown (penalty for late
14		payment or nonpayment of additional liability), within 30
15		days after a notice of arithmetic error, notice and demand,
16		or a final assessment is issued by the Department. In the
17		case of a final assessment arising following a protest and
18		hearing, the 30-day period shall not begin until all
19		proceedings in court for review of the final assessment
20		have terminated or the period for obtaining a review has
21		expired without proceedings for a review having been
22		instituted. In the case of a notice of tax liability that
23		becomes a final assessment without a protest and hearing,
24		the penalty provided in this paragraph (2) shall be imposed
25		at the expiration of the period provided for the filing of
26		a protest.

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1		(b-5) This subsection is applicable to returns due on and
2		after January 1, 1998 and on or before December 31, 2000. A
3		penalty of 20% of the tax shown on the return or the tax
4		required to be shown due on the return shall be imposed for
5		failure to pay:
6		(1) the tax shown due on the return on or before the
7		due date prescribed for payment of that tax, an amount of
8		underpayment of estimated tax, or an amount that is
9		reported in an amended return other than an amended return
10		timely filed as required by subsection (b) of Section 506
11		of the Illinois Income Tax Act (penalty for late payment or
12		nonpayment of admitted liability); or
13		(2) the full amount of any tax required to be shown due
14		on a return and which is not shown (penalty for late
15		payment or nonpayment of additional liability), within 30
16		days after a notice of arithmetic error, notice and demand,
17		or a final assessment is issued by the Department. In the
18		case of a final assessment arising following a protest and
19		hearing, the 30-day period shall not begin until all
20		proceedings in court for review of the final assessment
21		have terminated or the period for obtaining a review has
22		expired without proceedings for a review having been
23		instituted. In the case of a notice of tax liability that
24		becomes a final assessment without a protest and hearing,
25		the penalty provided in this paragraph (2) shall be imposed
26		at the expiration of the period provided for the filing of

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1		a protest.
2		(b-10) This subsection (b-10) is applicable to returns due
3		on and after January 1, 2001 and on or before December 31,
4		2003. A penalty shall be imposed for failure to pay:
5		(1) the tax shown due on a return on or before the due
6		date prescribed for payment of that tax, an amount of
7		underpayment of estimated tax, or an amount that is
8		reported in an amended return other than an amended return
9		timely filed as required by subsection (b) of Section 506
10		of the Illinois Income Tax Act (penalty for late payment or
11		nonpayment of admitted liability). The amount of penalty
12		imposed under this subsection (b-10)(1) shall be 2% of any
13		amount that is paid no later than 30 days after the due
14		date, 5% of any amount that is paid later than 30 days
15		after the due date and not later than 90 days after the due
16		date, 10% of any amount that is paid later than 90 days
17		after the due date and not later than 180 days after the
18		due date, and 15% of any amount that is paid later than 180
19		days after the due date. If notice and demand is made for
20		the payment of any amount of tax due and if the amount due
21		is paid within 30 days after the date of the notice and
22		demand, then the penalty for late payment or nonpayment of
23		admitted liability under this subsection (b-10)(1) on the
24		amount so paid shall not accrue for the period after the
25		date of the notice and demand.
26		(2) the full amount of any tax required to be shown due

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1		on a return and that is not shown (penalty for late payment
2		or nonpayment of additional liability), within 30 days
3		after a notice of arithmetic error, notice and demand, or a
4		final assessment is issued by the Department. In the case
5		of a final assessment arising following a protest and
6		hearing, the 30-day period shall not begin until all
7		proceedings in court for review of the final assessment
8		have terminated or the period for obtaining a review has
9		expired without proceedings for a review having been
10		instituted. The amount of penalty imposed under this
11		subsection (b-10)(2) shall be 20% of any amount that is not
12		paid within the 30-day period. In the case of a notice of
13		tax liability that becomes a final assessment without a
14		protest and hearing, the penalty provided in this
15		subsection (b-10)(2) shall be imposed at the expiration of
16		the period provided for the filing of a protest.
17		(b-15) This subsection (b-15) is applicable to returns due
18		on and after January 1, 2004 and on or before December 31,
19		2004. A penalty shall be imposed for failure to pay the tax
20		shown due or required to be shown due on a return on or before
21		the due date prescribed for payment of that tax, an amount of
22		underpayment of estimated tax, or an amount that is reported in
23		an amended return other than an amended return timely filed as
24		required by subsection (b) of Section 506 of the Illinois
25		Income Tax Act (penalty for late payment or nonpayment of
26		admitted liability). The amount of penalty imposed under this

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1		subsection (b-15)(1) shall be 2% of any amount that is paid no
2		later than 30 days after the due date, 10% of any amount that
3		is paid later than 30 days after the due date and not later
4		than 90 days after the due date, 15% of any amount that is paid
5		later than 90 days after the due date and not later than 180
6		days after the due date, and 20% of any amount that is paid
7		later than 180 days after the due date. If notice and demand is
8		made for the payment of any amount of tax due and if the amount
9		due is paid within 30 days after the date of this notice and
10		demand, then the penalty for late payment or nonpayment of
11		admitted liability under this subsection (b-15)(1) on the
12		amount so paid shall not accrue for the period after the date
13		of the notice and demand.
14		(b-20) This subsection (b-20) is applicable to returns due
15		on and after January 1, 2005.
16		(1) A penalty shall be imposed for failure to pay,
17		prior to the due date for payment, any amount of tax the
18		payment of which is required to be made prior to the filing
19		of a return or without a return (penalty for late payment
20		or nonpayment of estimated or accelerated tax). The amount
21		of penalty imposed under this paragraph (1) shall be 2% of
22		any amount that is paid no later than 30 days after the due
23		date and 10% of any amount that is paid later than 30 days
24		after the due date.
25		(2) A penalty shall be imposed for failure to pay the
26		tax shown due or required to be shown due on a return on or

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1		before the due date prescribed for payment of that tax or
2		an amount that is reported in an amended return other than
3		an amended return timely filed as required by subsection
4		(b) of Section 506 of the Illinois Income Tax Act (penalty
5		for late payment or nonpayment of tax). The amount of
6		penalty imposed under this paragraph (2) shall be 2% of any
7		amount that is paid no later than 30 days after the due
8		date, 10% of any amount that is paid later than 30 days
9		after the due date and prior to the date the Department has
10		initiated an audit or investigation of the taxpayer, and
11		20% of any amount that is paid after the date the
12		Department has initiated an audit or investigation of the
13		taxpayer; provided that the penalty shall be reduced to 15%
14		if the entire amount due is paid not later than 30 days
15		after the Department has provided the taxpayer with an
16		amended return (following completion of an occupation,
17		use, or excise tax audit) or a form for waiver of
18		restrictions on assessment (following completion of an
19		income tax audit); provided further that the reduction to
20		15% shall be rescinded if the taxpayer makes any claim for
21		refund or credit of the tax, penalties, or interest
22		determined to be due upon audit, except in the case of a
23		claim filed pursuant to subsection (b) of Section 506 of
24		the Illinois Income Tax Act or to claim a carryover of a
25		loss or credit, the availability of which was not
26		determined in the audit. For purposes of this paragraph

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1		(2), any overpayment reported on an original return that
2		has been allowed as a refund or credit to the taxpayer
3		shall be deemed to have not been paid on or before the due
4		date for payment and any amount paid under protest pursuant
5		to the provisions of the State Officers and Employees Money
6		Disposition Act shall be deemed to have been paid after the
7		Department has initiated an audit and more than 30 days
8		after the Department has provided the taxpayer with an
9		amended return (following completion of an occupation,
10		use, or excise tax audit) or a form for waiver of
11		restrictions on assessment (following completion of an
12		income tax audit).
13		(3) The penalty imposed under this subsection (b-20)
14		shall be deemed assessed at the time the tax upon which the
15		penalty is computed is assessed, except that, if the
16		reduction of the penalty imposed under paragraph (2) of
17		this subsection (b-20) to 15% is rescinded because a claim
18		for refund or credit has been filed, the increase in
19		penalty shall be deemed assessed at the time the claim for
20		refund or credit is filed.
21		(c) For purposes of the late payment penalties, the basis
22		of the penalty shall be the tax shown or required to be shown
23		on a return, whichever is applicable, reduced by any part of
24		the tax which is paid on time and by any credit which was
25		properly allowable on the date the return was required to be
26		filed.

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1		(d) A penalty shall be applied to the tax required to be
2		shown even if that amount is less than the tax shown on the
3		return.
4		(e) This subsection (e) is applicable to returns due before
5		January 1, 2001. If both a subsection (b)(1) or (b-5)(1)
6		penalty and a subsection (b)(2) or (b-5)(2) penalty are
7		assessed against the same return, the subsection (b)(2) or
8		(b-5)(2) penalty shall be assessed against only the additional
9		tax found to be due.
10		(e-5) This subsection (e-5) is applicable to returns due on
11		and after January 1, 2001. If both a subsection (b-10)(1)
12		penalty and a subsection (b-10)(2) penalty are assessed against
13		the same return, the subsection (b-10)(2) penalty shall be
14		assessed against only the additional tax found to be due.
15		(f) If the taxpayer has failed to file the return, the
16		Department shall determine the correct tax according to its
17		best judgment and information, which amount shall be prima
18		facie evidence of the correctness of the tax due.
19		(g) The time within which to file a return or pay an amount
20		of tax due without imposition of a penalty does not extend the
21		time within which to file a protest to a notice of tax
22		liability or a notice of deficiency.
23		(h) No return shall be determined to be unprocessable
24		because of the omission of any information requested on the
25		return pursuant to Section 2505-575 of the Department of
26		Revenue Law (20 ILCS 2505/2505-575).

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1		(i) If a taxpayer has a tax liability for the taxable
2		period ending after June 30, 1983 and prior to July 1, 2002
3		that is eligible for amnesty under the Tax Delinquency Amnesty
4		Act and the taxpayer fails to satisfy the tax liability during
5		the amnesty period provided for in that Act for that taxable
6		period, then the penalty imposed by the Department under this
7		Section shall be imposed in an amount that is 200% of the
8		amount that would otherwise be imposed under this Section.
9		(j) If a taxpayer has a tax liability for the taxable
10		period ending after June 30, 2002 and prior to July 1, 2009
11		that is eligible for amnesty under the Tax Delinquency Amnesty
12		Act, except for any tax liability reported pursuant to Section
13		506(b) of the Illinois Income Tax Act (35 ILCS 5/506(b)) that
14		is not final, and the taxpayer fails to satisfy the tax
15		liability during the amnesty period provided for in that Act
16		for that taxable period, then the penalty imposed by the
17		Department under this Section shall be imposed in an amount
18		that is 200% of the amount that would otherwise be imposed
19		under this Section.
20		(Source: P.A. 98-425, eff. 8-16-13.)
21		Section 99. Effective date. This Act takes effect upon
22		becoming law.