Public Act 101-0134
 
HB2209 EnrolledLRB101 07533 HLH 52578 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 20-15 as follows:
 



    (35 ILCS 200/20-15)



    Sec. 20-15. Information on bill or separate statement. 
There shall be
printed on each bill, or on a separate slip 
which shall be mailed with the
bill:

        (a) a statement itemizing the rate at which taxes have 
    been extended for
each of the taxing districts in the 
    county in whose district the property is
located, and in 
    those counties utilizing
electronic data processing 
    equipment the dollar amount of tax due from the
person 
    assessed allocable to each of those taxing districts, 
    including a
separate statement of the dollar amount of tax 
    due which is allocable to a tax
levied under the Illinois 
    Local Library Act or to any other tax levied by a

    municipality or township for public library purposes,

        (b) a separate statement for each of the taxing 
    districts of the dollar
amount of tax due which is 
    allocable to a tax levied under the Illinois Pension
Code 
    or to any other tax levied by a municipality or township 
    for public
pension or retirement purposes,

        (b-5) a list of each tax increment financing (TIF) 
    district in which the property is located and the dollar 
    amount of tax due that is allocable to the TIF district, 
        (c) the total tax rate,

        (d) the total amount of tax due, and

        (e) the amount by which the total tax and the tax 
    allocable to each taxing
district differs from the 
    taxpayer's last prior tax bill.

    The county treasurer shall ensure that only those taxing 
districts in
which a parcel of property is located shall be 
listed on the bill for that
property.

    In all counties the statement shall also provide:

        (1) the property index number or other suitable 
    description,

        (2) the assessment of the property,

        (3)  the statutory amount of each homestead exemption 
    applied to the property, 
        (4)  the assessed value of the property after 
    application of all homestead exemptions, 
        (5) the equalization factors imposed by the county and 
    by the Department,
and

        (6) the equalized assessment resulting from the 
    application of the
equalization factors to the basic 
    assessment.

    In all counties which do not classify property for purposes 
of taxation, for
property on which a single family residence is 
situated the statement shall
also include a statement to 
reflect the fair cash value determined for the
property. In all 
counties which classify property for purposes of taxation in

accordance with Section 4 of Article IX of the Illinois 
Constitution, for
parcels of residential property in the lowest 
assessment classification the
statement shall also include a 
statement to reflect the fair cash value
determined for the 
property.

    In all counties, the statement must include information 
that certain
taxpayers may be eligible for tax exemptions, 
abatements, and other assistance programs and that, for more 
information, taxpayers should consult with the office of their 
township or county assessor and with the Illinois Department of 
Revenue.


    In counties which use the estimated or accelerated billing 
methods, these
statements shall only be provided with the final 
installment of taxes due. The
provisions of this Section create 
a mandatory statutory duty.  They are not
merely directory or 
discretionary. The failure or neglect of the collector to
mail 
the bill, or the failure of the taxpayer to receive the bill, 
shall not
affect the validity of any tax, or the liability for 
the payment of any tax.

(Source: P.A. 99-143, eff. 7-27-15; 100-621, eff. 7-20-18.)

 
 
    Section 99. Effective date. This Act takes effect upon 
becoming law.