HB2317 EngrossedLRB098 09941 JWD 40099 b

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
5Sections 20-5 and 20-20 as follows:
 
6    (35 ILCS 200/20-5)
7    Sec. 20-5. Mailing or e-mailing tax bill to owner.
8    (a) Every township collector, and every county collector in
9cases where there is no township collector, upon receiving the
10tax book or books, shall prepare tax bills showing each
11installment of property taxes assessed, which shall be filled
12out in accordance with Section 20-40. A copy of the bill shall
13be mailed by the collector, at least 30 days prior to the date
14upon which unpaid taxes become delinquent, to the owner of the
15property taxed or to the person in whose name the property is
16taxed.
17    (b) The collector may send the bill via e-mail as provided
18in subsection (b) of Section 20-20. However, no bill shall be
19sent to a property owner or taxpayer via e-mail unless that
20owner or taxpayer shall have first made such a request to the
21collector in writing.
22(Source: P.A. 86-957; 87-818; 88-455.)
 

 

 

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1    (35 ILCS 200/20-20)
2    Sec. 20-20. Changes in address for mailing tax bill.
3    (a) To insure that a person requesting a change of the
4address to which a property tax bill is sent has a legal
5interest in the property or authority to act on behalf of the
6owner of the property, the county collector in every county
7with less than 3,000,000 inhabitants or less shall establish
8and enforce a procedure for requiring identification or
9certification of the identity of taxpayers who request a change
10in the address to which their tax bill is mailed. No change of
11address shall be implemented unless the person requesting the
12change is the owner of the property, a trustee or a person
13holding the power of attorney from the owner or trustee of the
14property. However, if a property owner conveys a permanent
15change of address in writing to the United States Postal
16Service, then, on or after the effective date of that change of
17address, the county collector may mail a property tax bill to
18the property owner at his or her new address regardless of
19whether or not the owner notifies the collector of the address
20change.
21    (b) As an alternative to mailing a copy of the bill, the
22collector may send the tax bill via e-mail at the request of
23the taxpayer, subject to the provisions of subsection (b) of
24Section 20-5 of this Act. If the taxpayer makes such a request,
25then the taxpayer shall notify the collector of any change in
26his or her e-mail address as soon as possible after the address

 

 

HB2317 Engrossed- 3 -LRB098 09941 JWD 40099 b

1is changed.
2(Source: P.A. 97-1084, eff. 8-24-12.)