98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
SB1633

 

Introduced 2/13/2013, by Sen. Emil Jones, III

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/20-175

    Amends the Property Tax Code. In a Section concerning refunds for erroneous assessments or overpayments, provides as follows: If the right to a refund arose on or after January 1, 1992, a claim for refund shall not be allowed unless a petition is filed with the circuit court or a claim is made to the county collector within 20 years after the date the right to a refund arose. Provides that each county collector must maintain payment image records for a minimum of 20 years after the date of payment.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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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 plus the costs of suit and deduct the amount
20thereof, pro rata, from the moneys due to taxing bodies which
21received the taxes erroneously paid, or their legal successors.
22Pleadings in connection with the petition provided for in this
23Section shall conform to that prescribed in the Civil Practice

 

 

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1Law. Appeals may be taken from the judgment of the circuit
2court, either by the county collector or by the petitioner, as
3in other civil cases. If the right to a refund arose before
4January 1, 1992, a A claim for refund shall not be allowed
5unless a petition is filed within 5 years from the date the
6right to a refund arose. If the right to a refund arose on or
7after January 1, 1992, a claim for refund shall not be allowed
8unless a petition is filed with the circuit court or a claim is
9made to the county collector within 20 years after the date the
10right to a refund arose. If a certificate of error results in
11the allowance of a homestead exemption not previously allowed,
12the county collector shall pay the taxpayer interest on the
13amount of taxes paid that are attributable to the amount of the
14additional allowance, at the rate of 6% per year. To cover the
15cost of interest, the county collector shall proportionately
16reduce the distribution of taxes collected for each taxing
17district in which the property is situated. Each county
18collector must maintain payment image records for a minimum of
1920 years after the date of payment.
20    (b) Notwithstanding any other provision of law, in Cook
21County a claim for refund under this Section is also allowed if
22the application therefor is filed between September 1, 2011 and
23September 1, 2012 and the right to a refund arose more than 5
24years prior to the date the application is filed but not
25earlier than January 1, 2000. The Cook County Treasurer, upon
26being satisfied of the facts in the case, shall refund the

 

 

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1taxes to the proper claimant and shall proportionately reduce
2the distribution of taxes collected for each taxing district in
3which the property is situated. Refunds under this subsection
4shall be paid in the order in which the claims are received.
5The Cook County Treasurer shall not accept a claim for refund
6under this subsection before September 1, 2011. For the
7purposes of this subsection, the Cook County Treasurer shall
8accept a claim for refund by mail or in person. In no event
9shall a refund be paid under this subsection if the issuance of
10that refund would cause the aggregate total of taxes and
11interest refunded for all claims under this subsection to
12exceed $350,000. The Cook County Treasurer shall notify the
13public of the provisions of this subsection on the Treasurer's
14website. A home rule unit may not regulate claims for refunds
15in a manner that is inconsistent with this Act. This Section is
16a limitation of home rule powers under subsection (i) of
17Section 6 of Article VII of the Illinois Constitution.
18(Source: P.A. 97-521, eff. 8-23-11.)