SB3381 97TH GENERAL ASSEMBLY

LRB097 19861 HLH 65143 b

97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB3381

Introduced 2/7/2012, by Sen. John G. Mulroe

SYNOPSIS AS INTRODUCED:

35 ILCS 200/20-17 new
35 ILCS 200/20-18 new
35 ILCS 200/21-246 new
30 ILCS 805/8.36 new

Amends the Property Tax Code. Requires collectors to mail a Senior Citizen Information Notice with each property tax bill. Provides that the notice must contain certain information. Requires the collector to mail a Supplemental Senior Citizen Informational Notice to each a individual who has ever applied for or received the Senior Citizens Homestead Exemption and whose property taxes are not paid within 30 days after the date upon which payment is due. Preempts the concurrent exercise of home rule powers. Amends the State Mandates Act to require implementation without reimbursement by the State.

FISCAL NOTE ACT MAY APPLY

HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT

A BILL FOR

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 adding Sections 20-17, 20-18, and 21-246 as follows:

(35 ILCS 200/20-17 new)

Sec. 20-17. Senior Citizen Information Notice. A Senior Citizen Information Notice shall be mailed with each tax bill. The notice shall be printed on a separate slip and shall include:

(1) a conspicuous title stating "Senior Citizen Information Notice";

(2) a statement briefly describing the Senior Citizens Homestead Exemption and the Senior Citizens Assessment Freeze Homestead Exemption, and stating that other exemptions may also apply;

(3) a statement explaining that failure to pay property taxes will result in additional interest and penalties and that property taxes remaining unpaid for 2 or more years may result in the sale of the property at auction and the owner's eviction from the property;

(4) a statement explaining that, if the taxpayer recently paid off a mortgage on the property, this may be the first property tax bill that the taxpayer must pay directly because the mortgage holder may have paid prior tax bills from an escrow account;

(5) contact information for State, county, and local governmental offices that provide information and assistance concerning property taxes, including, but not limited to, the Department of Revenue;

(6) contact information for any not-for-profit advocacy organizations that benefit senior citizens by providing senior citizens with assistance concerning property taxes; only organizations that have indicated in writing to the collector that they wish to be included on Senior Citizen Information Notices sent out by that collector, and have been approved by that collector, shall be included; and

(7) any additional information, including, but not limited to, relevant website addresses, that the township collector or county collector determines will assist seniors to understand their obligations concerning property tax bills and the costs and risks of non-payment.

This Section is a limitation under subsection (i) of Section 6 of Article VII of the Illinois Constitution on the concurrent exercise by home rule units of powers and functions exercised by the State.

(35 ILCS 200/20-18 new)

Sec. 20-18. Supplemental Senior Citizen Informational Notice. The collector shall mail a Supplemental Senior Citizen Informational Notice to each a individual who has ever applied for or received the Senior Citizens Homestead Exemption and whose property taxes are not paid within 30 days after the date upon which payment is due. The Supplemental Senior Citizen Informational Notice shall include the information set forth in the Senior Citizen Information Notice required under Section 20-17 of this Code, and shall also include a statement notifying the taxpayer that, as of 30 days after the due date for payment of his or her property taxes, the individual's property tax payment was not made and is past-due. Supplemental Senior Citizen Informational Notices shall be mailed within 60 days after the date when the property taxes first became past-due.

This Section is a limitation under subsection (i) of Section 6 of Article VII of the Illinois Constitution on the concurrent exercise by home rule units of powers and functions exercised by the State.

(35 ILCS 200/21-246 new)

Sec. 21-246. Senior Citizen Information Notice fee. The county collector in all counties may assess to the purchaser of property for delinquent taxes a Senior Citizen Information Notice fee of no more than $10 per parcel. Fees collected under this Section shall be retained by the county treasurer in a fund designated as the Senior Citizen Information Notice Fund. The fund shall be audited by the county auditor. The county board, with the approval of the county treasurer, shall make expenditures from the fund to pay or defray the costs of any township collector or county collector within the county related to the requirements set out in Sections 20-17 and 20-18 of this Code.

This Section is a limitation under subsection (i) of Section 6 of Article VII of the Illinois Constitution on the concurrent exercise by home rule units of powers and functions exercised by the State.

Section 90. The State Mandates Act is amended by adding Section 8.36 as follows:

(30 ILCS 805/8.36 new)

Sec. 8.36. Exempt mandate. Notwithstanding Sections 6 and 8 of this Act, no reimbursement by the State is required for the implementation of any mandate created by this amendatory Act of the 97th General Assembly.