97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB3089

 

Introduced 2/23/2011, by Rep. Luis Arroyo

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/20-15

    Amends the Property Tax Code. Provides that property tax bills shall contain a statement itemizing the amount and percentage of funds from each taxing district in which the property is located that are distributed into a tax increment allocation fund and the total amount amount and percentage of funds being allocated to a tax increment allocation fund.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Section 20-15 as follows:
 
6    (35 ILCS 200/20-15)
7    Sec. 20-15. Information on bill or separate statement.
8There shall be printed on each bill, or on a separate slip
9which 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 a separate statement of the dollar amount of tax
17    due which is allocable to a tax levied under the Illinois
18    Local Library Act or to any other tax levied by a
19    municipality or township for public library purposes,
20        (b) a separate statement for each of the taxing
21    districts of the dollar amount of tax due which is
22    allocable to a tax levied under the Illinois Pension Code
23    or to any other tax levied by a municipality or township

 

 

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1    for public pension or retirement purposes,
2        (b-5) a statement itemizing the amount and percentage
3    of funds from each taxing district in which the property is
4    located that are distributed into a tax increment
5    allocation fund and the total amount amount and percentage
6    of funds being allocated to a tax increment allocation
7    fund,
8        (c) the total tax rate,
9        (d) the total amount of tax due, and
10        (e) the amount by which the total tax and the tax
11    allocable to each taxing district differs from the
12    taxpayer's last prior tax bill.
13    The county treasurer shall ensure that only those taxing
14districts in which a parcel of property is located shall be
15listed on the bill for that property.
16    In all counties the statement shall also provide:
17        (1) the property index number or other suitable
18    description,
19        (2) the assessment of the property,
20        (3) the equalization factors imposed by the county and
21    by the Department, and
22        (4) the equalized assessment resulting from the
23    application of the equalization factors to the basic
24    assessment.
25    In all counties which do not classify property for purposes
26of taxation, for property on which a single family residence is

 

 

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1situated the statement shall also include a statement to
2reflect the fair cash value determined for the property. In all
3counties which classify property for purposes of taxation in
4accordance with Section 4 of Article IX of the Illinois
5Constitution, for parcels of residential property in the lowest
6assessment classification the statement shall also include a
7statement to reflect the fair cash value determined for the
8property.
9    In all counties, the statement must include information
10that certain taxpayers may be eligible for tax exemptions,
11abatements, and other assistance programs and that, for more
12information, taxpayers should consult with the office of their
13township or county assessor and with the Illinois Department of
14Revenue.
15    In all counties, the statement shall include information
16that certain taxpayers may be eligible for the Senior Citizens
17and Disabled Persons Property Tax Relief and Pharmaceutical
18Assistance Act and that applications are available from the
19Illinois Department on Aging.
20    In counties which use the estimated or accelerated billing
21methods, these statements shall only be provided with the final
22installment of taxes due. The provisions of this Section create
23a mandatory statutory duty. They are not merely directory or
24discretionary. The failure or neglect of the collector to mail
25the bill, or the failure of the taxpayer to receive the bill,
26shall not affect the validity of any tax, or the liability for

 

 

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1the payment of any tax.
2(Source: P.A. 95-644, eff. 10-12-07.)