Illinois General Assembly - Full Text of Public Act 100-1104
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Public Act 100-1104


 

Public Act 1104 100TH GENERAL ASSEMBLY



 


 
Public Act 100-1104
 
SB1979 EnrolledLRB100 11412 HLH 21825 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Property Tax Code is amended by changing
Section 20-175 as follows:
 
    (35 ILCS 200/20-175)
    Sec. 20-175. Refund for erroneous assessments or
overpayments.
    (a) In counties other than Cook County, if any property is
twice assessed for the same year, or assessed before it becomes
taxable, and the erroneously assessed taxes have been paid
either at sale or otherwise, or have been overpaid by the same
claimant or by different claimants, the County Collector, upon
being satisfied of the facts in the case, shall refund the
taxes to the proper claimant. When the County Collector is
unable to determine the proper claimant, the circuit court, on
petition of the person paying the taxes, or his or her agent,
and being satisfied of the facts in the case, shall direct the
county collector to refund the taxes and deduct the amount
thereof, pro rata, from the moneys due to taxing bodies which
received the taxes erroneously paid, or their legal successors.
Pleadings in connection with the petition provided for in this
Section shall conform to that prescribed in the Civil Practice
Law. Appeals may be taken from the judgment of the circuit
court, either by the county collector or by the petitioner, as
in other civil cases. A claim for refund shall not be allowed
unless a petition is filed within 5 years from the date the
right to a refund arose. If a certificate of error results in
the allowance of a homestead exemption not previously allowed,
the county collector shall pay the taxpayer interest on the
amount of taxes paid that are attributable to the amount of the
additional allowance, at the rate of 6% per year. To cover the
cost of interest, the county collector shall proportionately
reduce the distribution of taxes collected for each taxing
district in which the property is situated.
    (a-1) In Cook County, if any property is twice assessed for
the same year, or assessed before it becomes taxable, and the
erroneously assessed taxes have been paid either at sale or
otherwise, or have been overpaid by the same claimant or by
different claimants, the Cook County Treasurer, upon being
satisfied of the facts in the case, shall refund the taxes to
the proper claimant. When the Cook County Treasurer is unable
to determine the proper claimant, the circuit court, on
petition of the person paying the taxes, or his or her agent,
and being satisfied of the facts in the case, shall direct the
Cook County Treasurer to refund the taxes plus costs of suit
and deduct the amount thereof, pro rata, from the moneys due to
taxing bodies which received the taxes erroneously paid, or
their legal successors. Pleadings in connection with the
petition provided for in this Section shall conform to that
prescribed in the Civil Practice Law. Appeals may be taken from
the judgment of the circuit court, either by the Cook County
Treasurer or by the petitioner, as in other civil cases. A
claim for refund shall not be allowed unless a petition is
filed within 20 years from the date the right to a refund
arose. The total amount of taxes and interest refunded for
claims under this subsection for which the right to a refund
arose prior to January 1, 2009 shall not exceed $5,000,000
$2,500,000 per year. If the payment of a claim for a refund
would cause the aggregate total of taxes and interest for all
claims to exceed $5,000,000 $2,500,000 in any year, the refund
shall be paid in the next succeeding year. If a certificate of
error results in the allowance of a homestead exemption not
previously allowed, the Cook County Treasurer shall pay the
taxpayer interest on the amount of taxes paid that are
attributable to the amount of the additional allowance, at the
rate of 6% per year. To cover the cost of interest, the Cook
County Treasurer shall proportionately reduce the distribution
of taxes collected for each taxing district in which the
property is situated.
    (b) Notwithstanding any other provision of law, in Cook
County a claim for refund under this Section is also allowed if
the application therefor is filed between September 1, 2011 and
September 1, 2012 and the right to a refund arose more than 5
years prior to the date the application is filed but not
earlier than January 1, 2000. The Cook County Treasurer, upon
being satisfied of the facts in the case, shall refund the
taxes to the proper claimant and shall proportionately reduce
the distribution of taxes collected for each taxing district in
which the property is situated. Refunds under this subsection
shall be paid in the order in which the claims are received.
The Cook County Treasurer shall not accept a claim for refund
under this subsection before September 1, 2011. For the
purposes of this subsection, the Cook County Treasurer shall
accept a claim for refund by mail or in person. In no event
shall a refund be paid under this subsection if the issuance of
that refund would cause the aggregate total of taxes and
interest refunded for all claims under this subsection to
exceed $350,000. The Cook County Treasurer shall notify the
public of the provisions of this subsection on the Treasurer's
website. A home rule unit may not regulate claims for refunds
in a manner that is inconsistent with this Act. This Section is
a limitation of home rule powers under subsection (i) of
Section 6 of Article VII of the Illinois Constitution.
(Source: P.A. 97-521, eff. 8-23-11; 98-1026, eff. 1-1-15.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 8/27/2018