Full Text of HB1039 98th General Assembly
HB1039ham001 98TH GENERAL ASSEMBLY | Rep. Michael W. Tryon Filed: 3/13/2013
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| 1 | | AMENDMENT TO HOUSE BILL 1039
| 2 | | AMENDMENT NO. ______. Amend House Bill 1039 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Property Tax Code is amended by changing | 5 | | Section 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 | 8 | | district picks up or otherwise pays its employees' | 9 | | contributions to a public pension fund, then that taxing | 10 | | district must annually certify to the county clerk of each | 11 | | county in which the taxing district is located, on or before | 12 | | the last Tuesday in December, the dollar amount of its tax levy | 13 | | that will be used for that purpose.
| 14 | | (35 ILCS 200/20-15)
| 15 | | Sec. 20-15. Information on bill or separate statement. |
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| 1 | | There shall be
printed on each bill, or on a separate slip | 2 | | which shall be mailed with the
bill:
| 3 | | (a) a statement itemizing the rate at which taxes have | 4 | | been extended for
each of the taxing districts in the | 5 | | county in whose district the property is
located, and in | 6 | | those counties utilizing
electronic data processing | 7 | | equipment the dollar amount of tax due from the
person | 8 | | assessed allocable to each of those taxing districts, | 9 | | including a
separate statement of the dollar amount of tax | 10 | | due which is allocable to a tax
levied under the Illinois | 11 | | Local Library Act or to any other tax levied by a
| 12 | | municipality or township for public library purposes,
| 13 | | (b) a separate statement for each of the taxing | 14 | | districts of the dollar
amount of tax due which is | 15 | | allocable to a tax levied under the Illinois Pension
Code | 16 | | or to any other tax levied by a municipality or township | 17 | | for public
pension or retirement purposes,
| 18 | | (c) the total tax rate,
| 19 | | (d) the total amount of tax due, and
| 20 | | (e) the amount by which the total tax and the tax | 21 | | allocable to each taxing
district differs from the | 22 | | taxpayer's last prior tax bill.
| 23 | | In addition, each bill shall contain a separate line item | 24 | | for each taxing district setting forth the dollar amount of tax | 25 | | due that will be used by the taxing district to pick up or | 26 | | otherwise pay its employees' contributions to a public pension |
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| 1 | | fund. This information may be provided on the bill or on a | 2 | | separate slip which may be mailed with the
bill. | 3 | | The county treasurer shall ensure that only those taxing | 4 | | districts in
which a parcel of property is located shall be | 5 | | listed on the bill for that
property.
| 6 | | In all counties the statement shall also provide:
| 7 | | (1) the property index number or other suitable | 8 | | description,
| 9 | | (2) the assessment of the property,
| 10 | | (3) the equalization factors imposed by the county and | 11 | | by the Department,
and
| 12 | | (4) the equalized assessment resulting from the | 13 | | application of the
equalization factors to the basic | 14 | | assessment.
| 15 | | In all counties which do not classify property for purposes | 16 | | of taxation, for
property on which a single family residence is | 17 | | situated the statement shall
also include a statement to | 18 | | reflect the fair cash value determined for the
property. In all | 19 | | counties which classify property for purposes of taxation in
| 20 | | accordance with Section 4 of Article IX of the Illinois | 21 | | Constitution, for
parcels of residential property in the lowest | 22 | | assessment classification the
statement shall also include a | 23 | | statement to reflect the fair cash value
determined for the | 24 | | property.
| 25 | | In all counties, the statement must include information | 26 | | that certain
taxpayers may be eligible for tax exemptions, |
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| 1 | | abatements, and other assistance programs and that, for more | 2 | | information, taxpayers should consult with the office of their | 3 | | township or county assessor and with the Illinois Department of | 4 | | Revenue.
| 5 | | In all counties, the statement shall include information | 6 | | that certain
taxpayers may be eligible for the Senior Citizens | 7 | | and Disabled Persons Property
Tax Relief Act and that | 8 | | applications are
available from the Illinois Department on | 9 | | Aging.
| 10 | | In counties which use the estimated or accelerated billing | 11 | | methods, these
statements shall only be provided with the final | 12 | | installment of taxes due. The
provisions of this Section create | 13 | | a mandatory statutory duty. They are not
merely directory or | 14 | | discretionary. The failure or neglect of the collector to
mail | 15 | | the bill, or the failure of the taxpayer to receive the bill, | 16 | | shall not
affect the validity of any tax, or the liability for | 17 | | the payment of any tax.
| 18 | | (Source: P.A. 97-689, eff. 6-14-12.)
| 19 | | Section 99. Effective date. This Act takes effect upon | 20 | | becoming law.".
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