Bill Text: IL SB2322 | 2015-2016 | 99th General Assembly | Engrossed
Bill Title: Amends the Property Tax Code. Removes a provision requiring that each bill shall include a statement concerning the Senior Citizens and Persons with Disabilities Property Tax Relief Act. Effective immediately.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Engrossed - Dead) 2016-05-13 - Rule 19(a) / Re-referred to Rules Committee [SB2322 Detail]
Download: Illinois-2015-SB2322-Engrossed.html
| |||||||
| |||||||
| |||||||
| 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 20-15 as follows:
| ||||||
| 6 | (35 ILCS 200/20-15)
| ||||||
| 7 | Sec. 20-15. Information on bill or separate statement. | ||||||
| 8 | There shall be
printed on each bill, or on a separate slip | ||||||
| 9 | which shall be mailed with the
bill:
| ||||||
| 10 | (a) a statement itemizing the rate at which taxes have | ||||||
| 11 | been extended for
each of the taxing districts in the | ||||||
| 12 | county in whose district the property is
located, and in | ||||||
| 13 | those counties utilizing
electronic data processing | ||||||
| 14 | equipment the dollar amount of tax due from the
person | ||||||
| 15 | assessed allocable to each of those taxing districts, | ||||||
| 16 | including a
separate statement of the dollar amount of tax | ||||||
| 17 | due which is allocable to a tax
levied under the Illinois | ||||||
| 18 | Local Library Act or to any other tax levied by a
| ||||||
| 19 | municipality or township for public library purposes,
| ||||||
| 20 | (b) a separate statement for each of the taxing | ||||||
| 21 | districts of the dollar
amount of tax due which is | ||||||
| 22 | allocable to a tax levied under the Illinois Pension
Code | ||||||
| 23 | or to any other tax levied by a municipality or township | ||||||
| |||||||
| |||||||
| 1 | for public
pension or retirement purposes,
| ||||||
| 2 | (c) the total tax rate,
| ||||||
| 3 | (d) the total amount of tax due, and
| ||||||
| 4 | (e) the amount by which the total tax and the tax | ||||||
| 5 | allocable to each taxing
district differs from the | ||||||
| 6 | taxpayer's last prior tax bill.
| ||||||
| 7 | The county treasurer shall ensure that only those taxing | ||||||
| 8 | districts in
which a parcel of property is located shall be | ||||||
| 9 | listed on the bill for that
property.
| ||||||
| 10 | In all counties the statement shall also provide:
| ||||||
| 11 | (1) the property index number or other suitable | ||||||
| 12 | description,
| ||||||
| 13 | (2) the assessment of the property,
| ||||||
| 14 | (3) the statutory amount of each homestead exemption | ||||||
| 15 | applied to the property, | ||||||
| 16 | (4) the assessed value of the property after | ||||||
| 17 | application of all homestead exemptions,
| ||||||
| 18 | (5) the equalization factors imposed by the county and | ||||||
| 19 | by the Department,
and
| ||||||
| 20 | (6) the equalized assessment resulting from the | ||||||
| 21 | application of the
equalization factors to the basic | ||||||
| 22 | assessment.
| ||||||
| 23 | In all counties which do not classify property for purposes | ||||||
| 24 | of taxation, for
property on which a single family residence is | ||||||
| 25 | situated the statement shall
also include a statement to | ||||||
| 26 | reflect the fair cash value determined for the
property. In all | ||||||
| |||||||
| |||||||
| 1 | counties which classify property for purposes of taxation in
| ||||||
| 2 | accordance with Section 4 of Article IX of the Illinois | ||||||
| 3 | Constitution, for
parcels of residential property in the lowest | ||||||
| 4 | assessment classification the
statement shall also include a | ||||||
| 5 | statement to reflect the fair cash value
determined for the | ||||||
| 6 | property.
| ||||||
| 7 | In all counties, the statement must include information | ||||||
| 8 | that certain
taxpayers may be eligible for tax exemptions, | ||||||
| 9 | abatements, and other assistance programs and that, for more | ||||||
| 10 | information, taxpayers should consult with the office of their | ||||||
| 11 | township or county assessor and with the Illinois Department of | ||||||
| 12 | Revenue.
| ||||||
| 13 | In all counties, the statement shall include information | ||||||
| 14 | that certain
taxpayers may be eligible for the Senior Citizens | ||||||
| 15 | and Persons with Disabilities Property
Tax Relief Act and that | ||||||
| 16 | applications are
available from the Illinois Department on | ||||||
| 17 | Aging.
| ||||||
| 18 | In counties which use the estimated or accelerated billing | ||||||
| 19 | methods, these
statements shall only be provided with the final | ||||||
| 20 | installment of taxes due. The
provisions of this Section create | ||||||
| 21 | a mandatory statutory duty. They are not
merely directory or | ||||||
| 22 | discretionary. The failure or neglect of the collector to
mail | ||||||
| 23 | the bill, or the failure of the taxpayer to receive the bill, | ||||||
| 24 | shall not
affect the validity of any tax, or the liability for | ||||||
| 25 | the payment of any tax.
| ||||||
| 26 | (Source: P.A. 98-93, eff. 7-16-13; 99-143, eff. 7-27-15.)
| ||||||
| |||||||
| |||||||
| 1 | Section 99. Effective date. This Act takes effect upon | ||||||
| 2 | becoming law.
| ||||||
