97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB3751

 

Introduced 2/10/2012, by Sen. Emil Jones, III

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/20-175

    Amends the Property Tax Code. Provides that, in Cook County, a claim for a refund is allowed if the right to a refund arose less than 20 years prior to the date the application is filed. Provides that applications for refunds based on claims arising more than 5 but less than 20 years prior to the date the application is filed are allowed only if the application is filed after September 1, 2011 (now, between September 1, 2011 and September 1, 2012). Removes a limitation on the aggregate total amount of taxes and interest allowed to be refunded for all claims arising more than 5 years prior to the date the application is filed. Effective immediately.


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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

 

SB3751LRB097 19052 HLH 64291 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 20-175 as follows:
 
6    (35 ILCS 200/20-175)
7    Sec. 20-175. Refund for erroneous assessments or
8overpayments.
9    (a) If any property is twice assessed for the same year, or
10assessed before it becomes taxable, and the erroneously
11assessed taxes have been paid either at sale or otherwise, or
12have been overpaid by the same claimant or by different
13claimants, the County Collector, upon being satisfied of the
14facts in the case, shall refund the taxes to the proper
15claimant. When the County Collector is unable to determine the
16proper claimant, the circuit court, on petition of the person
17paying the taxes, or his or her agent, and being satisfied of
18the facts in the case, shall direct the county collector to
19refund the taxes and deduct the amount thereof, pro rata, from
20the moneys due to taxing bodies which received the taxes
21erroneously paid, or their legal successors. Pleadings in
22connection with the petition provided for in this Section shall
23conform to that prescribed in the Civil Practice Law. Appeals

 

 

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1may be taken from the judgment of the circuit court, either by
2the county collector or by the petitioner, as in other civil
3cases. A claim for refund shall not be allowed unless a
4petition is filed within 5 years from the date the right to a
5refund arose. If a certificate of error results in the
6allowance of a homestead exemption not previously allowed, the
7county collector shall pay the taxpayer interest on the amount
8of taxes paid that are attributable to the amount of the
9additional allowance, at the rate of 6% per year. To cover the
10cost of interest, the county collector shall proportionately
11reduce the distribution of taxes collected for each taxing
12district in which the property is situated.
13    (b) Notwithstanding any other provision of law, in Cook
14County a claim for refund under this Section is also allowed if
15the application therefor is filed after between September 1,
162011 and September 1, 2012 and the right to a refund arose less
17than 20 more than 5 years prior to the date the application is
18filed but not earlier than January 1, 2000. The Cook County
19Treasurer, upon being satisfied of the facts in the case, shall
20refund the taxes to the proper claimant and shall
21proportionately reduce the distribution of taxes collected for
22each taxing district in which the property is situated. Refunds
23under this subsection shall be paid in the order in which the
24claims are received. The Cook County Treasurer shall not accept
25a claim for refund under this subsection before September 1,
262011. For the purposes of this subsection, the Cook County

 

 

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1Treasurer shall accept a claim for refund by mail or in person.
2In no event shall a refund be paid under this subsection if the
3issuance of that refund would cause the aggregate total of
4taxes and interest refunded for all claims under this
5subsection to exceed $350,000. The Cook County Treasurer shall
6notify the public of the provisions of this subsection on the
7Treasurer's website. A home rule unit may not regulate claims
8for refunds in a manner that is inconsistent with this Act.
9This Section is a limitation of home rule powers under
10subsection (i) of Section 6 of Article VII of the Illinois
11Constitution.
12(Source: P.A. 97-521, eff. 8-23-11.)
 
13    Section 99. Effective date. This Act takes effect upon
14becoming law.