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Public Act 101-0134 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing | ||||
Section 20-15 as follows:
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(35 ILCS 200/20-15)
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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:
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(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
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municipality or township for public library purposes,
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(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,
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(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,
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(d) the total amount of tax due, and
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(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.
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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.
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In all counties the statement shall also provide:
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(1) the property index number or other suitable | ||
description,
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(2) the assessment of the property,
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(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
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(6) the equalized assessment resulting from the | ||
application of the
equalization factors to the basic | ||
assessment.
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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
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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.
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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.
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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.
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(Source: P.A. 99-143, eff. 7-27-15; 100-621, eff. 7-20-18.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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