97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB3936

 

Introduced 1/10/2012, by Rep. Michael W. Tryon

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/18-17 new
35 ILCS 200/20-15

    Amends the Property Tax Code. Provides that each property tax bill shall contain a separate statement for each of the taxing districts setting forth the dollar amount of tax due that will be used by the taxing district to pick up or otherwise pay its employees' contributions to a public pension fund. Provides that each taxing district that picks up or otherwise pays its employees' contributions to a public pension fund must certify this information to the county clerk on or before the last Tuesday in December. Effective immediately.


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FISCAL 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 and by adding Section 18-17 as follows:
 
6    (35 ILCS 200/18-17 new)
7    Sec. 18-17. Taxing district; pension pick up. If a taxing
8district picks up or otherwise pays its employees'
9contributions to a public pension fund, then that taxing
10district must annually certify to the county clerk of each
11county in which the taxing district is located, on or before
12the last Tuesday in December, the dollar amount of its tax levy
13that will be used for that purpose.
 
14    (35 ILCS 200/20-15)
15    Sec. 20-15. Information on bill or separate statement.
16There shall be printed on each bill, or on a separate slip
17which shall be mailed with the bill:
18        (a) a statement itemizing the rate at which taxes have
19    been extended for each of the taxing districts in the
20    county in whose district the property is located, and in
21    those counties utilizing electronic data processing
22    equipment the dollar amount of tax due from the person

 

 

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1    assessed allocable to each of those taxing districts,
2    including a separate statement of the dollar amount of tax
3    due which is allocable to a tax levied under the Illinois
4    Local Library Act or to any other tax levied by a
5    municipality or township for public library purposes,
6        (b) a separate statement for each of the taxing
7    districts of the dollar amount of tax due which is
8    allocable to a tax levied under the Illinois Pension Code
9    or to any other tax levied by a municipality or township
10    for public pension or retirement purposes,
11        (b-5) a separate statement for each of the taxing
12    districts setting forth the dollar amount of tax due that
13    will be used by the taxing district to pick up or otherwise
14    pay its employees' contributions to a public pension fund,
15        (c) the total tax rate,
16        (d) the total amount of tax due, and
17        (e) the amount by which the total tax and the tax
18    allocable to each taxing district differs from the
19    taxpayer's last prior tax bill.
20    The county treasurer shall ensure that only those taxing
21districts in which a parcel of property is located shall be
22listed on the bill for that property.
23    In all counties the statement shall also provide:
24        (1) the property index number or other suitable
25    description,
26        (2) the assessment of the property,

 

 

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1        (3) the equalization factors imposed by the county and
2    by the Department, and
3        (4) the equalized assessment resulting from the
4    application of the equalization factors to the basic
5    assessment.
6    In all counties which do not classify property for purposes
7of taxation, for property on which a single family residence is
8situated the statement shall also include a statement to
9reflect the fair cash value determined for the property. In all
10counties which classify property for purposes of taxation in
11accordance with Section 4 of Article IX of the Illinois
12Constitution, for parcels of residential property in the lowest
13assessment classification the statement shall also include a
14statement to reflect the fair cash value determined for the
15property.
16    In all counties, the statement must include information
17that certain taxpayers may be eligible for tax exemptions,
18abatements, and other assistance programs and that, for more
19information, taxpayers should consult with the office of their
20township or county assessor and with the Illinois Department of
21Revenue.
22    In all counties, the statement shall include information
23that certain taxpayers may be eligible for the Senior Citizens
24and Disabled Persons Property Tax Relief and Pharmaceutical
25Assistance Act and that applications are available from the
26Illinois Department on Aging.

 

 

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1    In counties which use the estimated or accelerated billing
2methods, these statements shall only be provided with the final
3installment of taxes due. The provisions of this Section create
4a mandatory statutory duty. They are not merely directory or
5discretionary. The failure or neglect of the collector to mail
6the bill, or the failure of the taxpayer to receive the bill,
7shall not affect the validity of any tax, or the liability for
8the payment of any tax.
9(Source: P.A. 95-644, eff. 10-12-07.)
 
10    Section 99. Effective date. This Act takes effect upon
11becoming law.