| |||||||
| |||||||
| |||||||
| 1 | AN ACT concerning local government.
| ||||||
| 2 | Be it enacted by the People of the State of Illinois, | ||||||
| 3 | represented in the General Assembly:
| ||||||
| 4 | Section 5. The Property Tax Code is amended by changing | ||||||
| 5 | Section 20-15 as follows:
| ||||||
| 6 | (35 ILCS 200/20-15)
| ||||||
| 7 | Sec. 20-15. Information on bill or separate statement. | ||||||
| 8 | There shall be
printed on each bill, or on a separate slip | ||||||
| 9 | which shall be mailed with the
bill:
| ||||||
| 10 | (a) a statement itemizing the rate at which taxes have | ||||||
| 11 | been extended for
each of the taxing districts in the | ||||||
| 12 | county in whose district the property is
located, and in | ||||||
| 13 | those counties utilizing
electronic data processing | ||||||
| 14 | equipment the dollar amount of tax due from the
person | ||||||
| 15 | assessed allocable to each of those taxing districts, | ||||||
| 16 | including, in the case of a taxing district that authorized | ||||||
| 17 | an abatement of taxes for the tax year, an itemization of | ||||||
| 18 | the total dollar amount that would have been due based on | ||||||
| 19 | the taxes extended if the abatement had not been granted | ||||||
| 20 | and the dollar amount of any reduction allocable to the | ||||||
| 21 | abatement, and including a
separate statement of the dollar | ||||||
| 22 | amount of tax due which is allocable to a tax
levied under | ||||||
| 23 | the Illinois Local Library Act or to any other tax levied | ||||||
| |||||||
| |||||||
| 1 | by a
municipality or township for public library purposes,
| ||||||
| 2 | (b) a separate statement for each of the taxing | ||||||
| 3 | districts of the dollar
amount of tax due which is | ||||||
| 4 | allocable to a tax levied under the Illinois Pension
Code | ||||||
| 5 | or to any other tax levied by a municipality or township | ||||||
| 6 | for public
pension or retirement purposes,
| ||||||
| 7 | (c) the total tax rate,
| ||||||
| 8 | (d) the total amount of tax due, and
| ||||||
| 9 | (e) the amount by which the total tax and the tax | ||||||
| 10 | allocable to each taxing
district differs from the | ||||||
| 11 | taxpayer's last prior tax bill.
| ||||||
| 12 | The county treasurer shall ensure that only those taxing | ||||||
| 13 | districts in
which a parcel of property is located shall be | ||||||
| 14 | listed on the bill for that
property.
| ||||||
| 15 | In all counties the statement shall also provide:
| ||||||
| 16 | (1) the property index number or other suitable | ||||||
| 17 | description,
| ||||||
| 18 | (2) the assessment of the property,
| ||||||
| 19 | (3) the statutory amount of each homestead exemption | ||||||
| 20 | applied to the property, | ||||||
| 21 | (4) the assessed value of the property after | ||||||
| 22 | application of all homestead exemptions,
| ||||||
| 23 | (5) the equalization factors imposed by the county and | ||||||
| 24 | by the Department,
and
| ||||||
| 25 | (6) the equalized assessment resulting from the | ||||||
| 26 | application of the
equalization factors to the basic | ||||||
| |||||||
| |||||||
| 1 | assessment.
| ||||||
| 2 | In all counties which do not classify property for purposes | ||||||
| 3 | of taxation, for
property on which a single family residence is | ||||||
| 4 | situated the statement shall
also include a statement to | ||||||
| 5 | reflect the fair cash value determined for the
property. In all | ||||||
| 6 | counties which classify property for purposes of taxation in
| ||||||
| 7 | accordance with Section 4 of Article IX of the Illinois | ||||||
| 8 | Constitution, for
parcels of residential property in the lowest | ||||||
| 9 | assessment classification the
statement shall also include a | ||||||
| 10 | statement to reflect the fair cash value
determined for the | ||||||
| 11 | property.
| ||||||
| 12 | In all counties, the statement must include information | ||||||
| 13 | that certain
taxpayers may be eligible for tax exemptions, | ||||||
| 14 | abatements, and other assistance programs and that, for more | ||||||
| 15 | information, taxpayers should consult with the office of their | ||||||
| 16 | township or county assessor and with the Illinois Department of | ||||||
| 17 | Revenue.
| ||||||
| 18 | In all counties, the statement shall include information | ||||||
| 19 | that certain
taxpayers may be eligible for the Senior Citizens | ||||||
| 20 | and Persons with Disabilities Property
Tax Relief Act and that | ||||||
| 21 | applications are
available from the Illinois Department on | ||||||
| 22 | Aging.
| ||||||
| 23 | In counties which use the estimated or accelerated billing | ||||||
| 24 | methods, these
statements shall only be provided with the final | ||||||
| 25 | installment of taxes due. The
provisions of this Section create | ||||||
| 26 | a mandatory statutory duty. They are not
merely directory or | ||||||
| |||||||
| |||||||
| 1 | discretionary. The failure or neglect of the collector to
mail | ||||||
| 2 | the bill, or the failure of the taxpayer to receive the bill, | ||||||
| 3 | shall not
affect the validity of any tax, or the liability for | ||||||
| 4 | the payment of any tax.
| ||||||
| 5 | (Source: P.A. 98-93, eff. 7-16-13; 99-143, eff. 7-27-15.)
| ||||||
| 6 | Section 99. Effective date. This Act takes effect upon | ||||||
| 7 | becoming law.
| ||||||