Bill Status of SB0270  93rd General Assembly

Short Description:  PROP TX-TAX OBJECTION PERIOD

Senate Sponsors
Sen. William E. Peterson

House Sponsors
(Rep. Mark H. Beaubien, Jr.)

Last Action
DateChamber Action
  7/24/2003SenatePublic Act . . . . . . . . . 93-0378

Statutes Amended In Order of Appearance
35 ILCS 200/14-5
35 ILCS 200/23-10
30 ILCS 805/8.27 new


Synopsis As Introduced
Amends the Property Tax Code. Provides that in counties with 3,000,000 or more inhabitants, a tax objection complaint may be filed within 180 days (now, 75) after the first penalty date of the final tax installment. Provides that in counties with less than 3,000,000 inhabitants, a tax objection complaint may be filed within 120 days (now, 75) after the first penalty date of the final tax installment. Provides that a claim for a refund of taxes paid by a person who is not liable for the tax shall be made to the county collector or, if the collector is unable to determine whether the claim is proper or denies the claim, by petition to the circuit court (now, by complaint filed with the board of review). Provides that after a refund is allowed by the county collector, the assessor or the county clerk, or both, shall list and assess the property in the name of the corrected assessee of record (now, the board of review or board of appeals lists and assesses in the name of the correct owner). Provides that any unpaid tax resulting from a refund shall be added to the taxes on the property for a subsequent year. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

Senate Committee Amendment No. 1
Deletes reference to:
35 ILCS 200/14-5

Deletes everything after the enacting clause. Amends the Property Tax Code. Provides that in counties with 3,000,000 or more inhabitants, a tax objection complaint may be filed within 165 days (180 days in underlying bill, 75 days under current law) after the first penalty date of the final tax installment. Provides that in counties with less than 3,000,000 inhabitants, a tax objection complaint may be filed within 75 days (120 days in underlying bill, 75 days under current law) after the first penalty date of the final tax installment. Deletes changes concerning a claim for a refund of taxes paid by a person who is not liable for the tax. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

Actions 
DateChamber Action
  2/5/2003SenateFiled with Secretary by Sen. William E. Peterson
  2/5/2003SenateFirst Reading
  2/5/2003SenateReferred to Rules
  2/26/2003SenateAssigned to Revenue
  3/6/2003SenatePostponed - Revenue
  3/11/2003SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. William E. Peterson
  3/11/2003SenateSenate Committee Amendment No. 1 Referred to Rules
  3/12/2003SenateSenate Committee Amendment No. 1 Rules Refers to Revenue
  3/12/2003SenateSenate Committee Amendment No. 1 Adopted
  3/13/2003SenateDo Pass as Amended Revenue; 007-000-000
  3/13/2003SenatePlaced on Calendar Order of 2nd Reading March 18, 2003
  3/21/2003SenateSecond Reading
  3/21/2003SenatePlaced on Calendar Order of 3rd Reading March 24, 2003
  3/24/2003SenateThird Reading - Passed; 054-000-000
  3/24/2003HouseArrived in House
  3/24/2003HousePlaced on Calendar Order of First Reading
  3/25/2003HouseChief House Sponsor Rep. Mark H. Beaubien, Jr.
  3/25/2003HouseFirst Reading
  3/25/2003HouseReferred to Rules Committee
  3/31/2003HouseAssigned to Revenue Committee
  4/16/2003HouseDo Pass / Short Debate Revenue Committee; 008-000-000
  4/16/2003HousePlaced on Calendar 2nd Reading - Short Debate
  5/1/2003HouseSecond Reading - Short Debate
  5/1/2003HousePlaced on Calendar Order of 3rd Reading - Short Debate
  5/7/2003HouseThird Reading - Short Debate - Passed 114-000-001
  5/7/2003SenatePassed Both Houses
  6/5/2003SenateSent to the Governor
  7/24/2003SenateGovernor Approved
  7/24/2003SenateEffective Date July 24, 2003
  7/24/2003SenatePublic Act . . . . . . . . . 93-0378