Rep. Robert "Bob" Rita

Filed: 5/25/2023

 

 


 

 


 
10300HB2232ham002LRB103 25574 HLH 62512 a

1
AMENDMENT TO HOUSE BILL 2232

2    AMENDMENT NO. ______. Amend House Bill 2232, AS AMENDED,
3by replacing everything after the enacting clause with the
4following:
 
5    "Section 5. The Property Tax Code is amended by changing
6Section 23-20 as follows:
 
7    (35 ILCS 200/23-20)
8    Sec. 23-20. Effect of protested payments; refunds. No
9protest shall prevent or be a cause of delay in the
10distribution of tax collections to the taxing districts of any
11taxes collected which were not paid under protest. If the
12final order of the Property Tax Appeal Board or of a court
13results in a refund to the taxpayer, refunds shall be made by
14the collector from funds remaining in the Protest Fund until
15such funds are exhausted and thereafter from the next funds
16collected after entry of the final order until full payment of

 

 

10300HB2232ham002- 2 -LRB103 25574 HLH 62512 a

1the refund and interest thereon has been made. Interest from
2the date of payment, regardless of whether the payment was
3made before the effective date of this amendatory Act of 1997,
4or from the date payment is due, whichever is later, to the
5date of refund shall also be paid to the taxpayer at the annual
6rate of the lesser of (i) 5% or (ii) the percentage increase in
7the Consumer Price Index For All Urban Consumers during the
812-month calendar year preceding the levy year for which the
9refund was made, as published by the federal Bureau of Labor
10Statistics.
11    A claim for a refund resulting from a final order of the
12Property Tax Appeal Board shall not be allowed unless the
13claim is filed within 20 years from the date the right to a
14refund arose; provided, however, that the aggregate total of
15refunded taxes and interest shall not exceed $5,000,000 in any
16calendar year for claims filed more than 7 years after the
17right to the refund arose. If the payment of a claim for a
18refund would cause the aggregate total of taxes and interest
19to exceed $5,000,000 in any year, the refund shall be paid in
20the next succeeding year.
21    The changes made to this Section by this amendatory Act of
22the 103rd General Assembly apply to matters concerning refund
23claims filed on or after the first day of the first month
24following the effective date of this amendatory Act of the
25103rd General Assembly.
26(Source: P.A. 94-558, eff. 1-1-06.)
 

 

 

10300HB2232ham002- 3 -LRB103 25574 HLH 62512 a

1    Section 99. Effective date. This Act takes effect upon
2becoming law.".