Full Text of SB1979 100th General Assembly
SB1979enr 100TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Section 20-175 as follows:
| 6 | | (35 ILCS 200/20-175)
| 7 | | Sec. 20-175. Refund for erroneous assessments or | 8 | | overpayments. | 9 | | (a) In counties other than Cook County, if any
property is | 10 | | twice assessed for the same year, or assessed before it becomes
| 11 | | taxable, and the erroneously assessed taxes have been paid | 12 | | either at sale or
otherwise, or have been overpaid by the same | 13 | | claimant or by different
claimants, the County Collector, upon | 14 | | being satisfied of the facts in the case,
shall refund the | 15 | | taxes to the proper claimant. When the County Collector is
| 16 | | unable to determine the proper claimant, the circuit court, on | 17 | | petition of the
person paying the taxes, or his or her agent, | 18 | | and being satisfied of the facts
in the case, shall direct the | 19 | | county collector to refund the taxes and deduct
the amount | 20 | | thereof, pro rata, from the moneys due to taxing bodies which
| 21 | | received the taxes erroneously paid, or their legal successors. | 22 | | Pleadings
in connection with the petition provided for in this | 23 | | Section shall conform
to that prescribed in the Civil Practice |
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| 1 | | Law. Appeals may be taken from the
judgment of the circuit | 2 | | court, either by the county collector or by the
petitioner, as | 3 | | in other civil cases. A claim for refund shall not be allowed
| 4 | | unless a petition is filed within 5 years from the date the | 5 | | right to a refund
arose. If a certificate of error results in | 6 | | the allowance of a homestead
exemption not previously allowed, | 7 | | the county collector shall pay the taxpayer
interest on the | 8 | | amount of taxes paid that are attributable to the amount of the
| 9 | | additional allowance, at the rate of 6% per year. To cover the | 10 | | cost of
interest, the county collector shall proportionately | 11 | | reduce the distribution of
taxes collected for each taxing | 12 | | district in which the property is situated.
| 13 | | (a-1) In Cook County, if any property is twice assessed for | 14 | | the same year, or assessed before it becomes taxable, and the | 15 | | erroneously assessed taxes have been paid either at sale or | 16 | | otherwise, or have been overpaid by the same claimant or by | 17 | | different claimants, the Cook County Treasurer, upon being | 18 | | satisfied of the facts in the case, shall refund the taxes to | 19 | | the proper claimant. When the Cook County Treasurer is unable | 20 | | to determine the proper claimant, the circuit court, on | 21 | | petition of the person paying the taxes, or his or her agent, | 22 | | and being satisfied of the facts in the case, shall direct the | 23 | | Cook County Treasurer to refund the taxes plus costs of suit | 24 | | and deduct the amount thereof, pro rata, from the moneys due to | 25 | | taxing bodies which received the taxes erroneously paid, or | 26 | | their legal successors. Pleadings in connection with the |
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| 1 | | petition provided for in this Section shall conform to that | 2 | | prescribed in the Civil Practice Law. Appeals may be taken from | 3 | | the judgment of the circuit court, either by the Cook County | 4 | | Treasurer or by the petitioner, as in other civil cases. A | 5 | | claim for refund shall not be allowed unless a petition is | 6 | | filed within 20 years from the date the right to a refund | 7 | | arose. The total amount of taxes and interest refunded for | 8 | | claims under this subsection for which the right to a refund | 9 | | arose prior to January 1, 2009 shall not exceed $5,000,000 | 10 | | $2,500,000 per year. If the payment of a claim for a refund | 11 | | would cause the aggregate total of taxes and interest for all | 12 | | claims to exceed $5,000,000 $2,500,000 in any year, the refund | 13 | | shall be paid in the next succeeding year. If a certificate of | 14 | | error results in the allowance of a homestead exemption not | 15 | | previously allowed, the Cook County Treasurer shall pay the | 16 | | taxpayer interest on the amount of taxes paid that are | 17 | | attributable to the amount of the additional allowance, at the | 18 | | rate of 6% per year. To cover the cost of interest, the Cook | 19 | | County Treasurer shall proportionately reduce the distribution | 20 | | of taxes collected for each taxing district in which the | 21 | | property is situated. | 22 | | (b) Notwithstanding any other provision of law, in Cook | 23 | | County a claim for refund under this Section is also allowed if | 24 | | the application therefor is filed between September 1, 2011 and | 25 | | September 1, 2012 and the right to a refund arose more than 5 | 26 | | years prior to the date the application is filed but not |
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| 1 | | earlier than January 1, 2000. The Cook County Treasurer, upon | 2 | | being satisfied of the facts in the case, shall refund the | 3 | | taxes to the proper claimant and shall proportionately reduce | 4 | | the distribution of taxes collected for each taxing district in | 5 | | which the property is situated. Refunds under this subsection | 6 | | shall be paid in the order in which the claims are received. | 7 | | The Cook County Treasurer shall not accept a claim for refund | 8 | | under this subsection before September 1, 2011. For the | 9 | | purposes of this subsection, the Cook County Treasurer shall | 10 | | accept a claim for refund by mail or in person. In no event | 11 | | shall a refund be paid under this subsection if the issuance of | 12 | | that refund would cause the aggregate total of taxes and | 13 | | interest refunded for all claims under this subsection to | 14 | | exceed $350,000. The Cook County Treasurer shall notify the | 15 | | public of the provisions of this subsection on the Treasurer's | 16 | | website. A home rule unit may not regulate claims for refunds | 17 | | in a
manner that is inconsistent with this Act. This Section is | 18 | | a limitation of
home
rule powers under subsection (i) of | 19 | | Section 6 of Article VII of the Illinois
Constitution. | 20 | | (Source: P.A. 97-521, eff. 8-23-11; 98-1026, eff. 1-1-15 .)
| 21 | | Section 99. Effective date. This Act takes effect upon | 22 | | becoming law.
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