97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB3381

 

Introduced 2/7/2012, by Sen. John G. Mulroe

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/20-17 new
35 ILCS 200/20-18 new
35 ILCS 200/21-246 new
30 ILCS 805/8.36 new

    Amends the Property Tax Code. Requires collectors to mail a Senior Citizen Information Notice with each property tax bill. Provides that the notice must contain certain information. Requires the collector to mail a Supplemental Senior Citizen Informational Notice to each a individual who has ever applied for or received the Senior Citizens Homestead Exemption and whose property taxes are not paid within 30 days after the date upon which payment is due. Preempts the concurrent exercise of home rule powers. Amends the State Mandates Act to require implementation without reimbursement by the State.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT

 

 

A BILL FOR

 

SB3381LRB097 19861 HLH 65143 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 adding
5Sections 20-17, 20-18, and 21-246 as follows:
 
6    (35 ILCS 200/20-17 new)
7    Sec. 20-17. Senior Citizen Information Notice. A Senior
8Citizen Information Notice shall be mailed with each tax bill.
9The notice shall be printed on a separate slip and shall
10include:
11        (1) a conspicuous title stating "Senior Citizen
12    Information Notice";
13        (2) a statement briefly describing the Senior Citizens
14    Homestead Exemption and the Senior Citizens Assessment
15    Freeze Homestead Exemption, and stating that other
16    exemptions may also apply;
17        (3) a statement explaining that failure to pay property
18    taxes will result in additional interest and penalties and
19    that property taxes remaining unpaid for 2 or more years
20    may result in the sale of the property at auction and the
21    owner's eviction from the property;
22        (4) a statement explaining that, if the taxpayer
23    recently paid off a mortgage on the property, this may be

 

 

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1    the first property tax bill that the taxpayer must pay
2    directly because the mortgage holder may have paid prior
3    tax bills from an escrow account;
4        (5) contact information for State, county, and local
5    governmental offices that provide information and
6    assistance concerning property taxes, including, but not
7    limited to, the Department of Revenue;
8        (6) contact information for any not-for-profit
9    advocacy organizations that benefit senior citizens by
10    providing senior citizens with assistance concerning
11    property taxes; only organizations that have indicated in
12    writing to the collector that they wish to be included on
13    Senior Citizen Information Notices sent out by that
14    collector, and have been approved by that collector, shall
15    be included; and
16        (7) any additional information, including, but not
17    limited to, relevant website addresses, that the township
18    collector or county collector determines will assist
19    seniors to understand their obligations concerning
20    property tax bills and the costs and risks of non-payment.
21    This Section is a limitation under subsection (i) of
22Section 6 of Article VII of the Illinois Constitution on the
23concurrent exercise by home rule units of powers and functions
24exercised by the State.
 
25    (35 ILCS 200/20-18 new)

 

 

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1    Sec. 20-18. Supplemental Senior Citizen Informational
2Notice. The collector shall mail a Supplemental Senior Citizen
3Informational Notice to each a individual who has ever applied
4for or received the Senior Citizens Homestead Exemption and
5whose property taxes are not paid within 30 days after the date
6upon which payment is due. The Supplemental Senior Citizen
7Informational Notice shall include the information set forth in
8the Senior Citizen Information Notice required under Section
920-17 of this Code, and shall also include a statement
10notifying the taxpayer that, as of 30 days after the due date
11for payment of his or her property taxes, the individual's
12property tax payment was not made and is past-due. Supplemental
13Senior Citizen Informational Notices shall be mailed within 60
14days after the date when the property taxes first became
15past-due.
16    This Section is a limitation under subsection (i) of
17Section 6 of Article VII of the Illinois Constitution on the
18concurrent exercise by home rule units of powers and functions
19exercised by the State.
 
20    (35 ILCS 200/21-246 new)
21    Sec. 21-246. Senior Citizen Information Notice fee. The
22county collector in all counties may assess to the purchaser of
23property for delinquent taxes a Senior Citizen Information
24Notice fee of no more than $10 per parcel. Fees collected under
25this Section shall be retained by the county treasurer in a

 

 

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1fund designated as the Senior Citizen Information Notice Fund.
2The fund shall be audited by the county auditor. The county
3board, with the approval of the county treasurer, shall make
4expenditures from the fund to pay or defray the costs of any
5township collector or county collector within the county
6related to the requirements set out in Sections 20-17 and 20-18
7of this Code.
8    This Section is a limitation under subsection (i) of
9Section 6 of Article VII of the Illinois Constitution on the
10concurrent exercise by home rule units of powers and functions
11exercised by the State.
 
12    Section 90. The State Mandates Act is amended by adding
13Section 8.36 as follows:
 
14    (30 ILCS 805/8.36 new)
15    Sec. 8.36. Exempt mandate. Notwithstanding Sections 6 and 8
16of this Act, no reimbursement by the State is required for the
17implementation of any mandate created by this amendatory Act of
18the 97th General Assembly.