Full Text of SB0507 98th General Assembly
SB0507eng 98TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning local government.
| 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 | | Sections 20-10 and 20-15 as follows:
| 6 | | (35 ILCS 200/20-10)
| 7 | | Sec. 20-10. Mailing to mortgage lender. When the copy of | 8 | | the tax bill is
mailed by the collector to the owner or person | 9 | | at or in care of the address of
a mortgage lender, the mortgage | 10 | | lender, within 15 days of receiving the copy,
shall furnish and | 11 | | mail an additional copy of the bill , along with any invoice for | 12 | | municipal service charges for the disposal of garbage, refuse, | 13 | | or ashes that is enclosed with the property tax bill, to each | 14 | | mortgagor of the
property at his or her last known address as | 15 | | shown on the records of the
mortgage lender. However, if the | 16 | | property referred to in the copy is situated
in a county which | 17 | | uses the estimated or accelerated billing methods, only an
| 18 | | additional copy of the bill for the final installment of taxes | 19 | | due with respect
to the real property shall be furnished and | 20 | | mailed by the mortgage lender to
the mortgagor. A copy may be | 21 | | used by the collector in receipting for the tax
paid, and a | 22 | | copy or record shall be retained by the collector.
| 23 | | (Source: P.A. 86-957; 87-818; 88-455.)
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| 1 | | (35 ILCS 200/20-15)
| 2 | | Sec. 20-15. Information on bill or separate statement. | 3 | | There shall be
printed on each bill, or on a separate slip | 4 | | which shall be mailed with the
bill:
| 5 | | (a) a statement itemizing the rate at which taxes have | 6 | | been extended for
each of the taxing districts in the | 7 | | county in whose district the property is
located, and in | 8 | | those counties utilizing
electronic data processing | 9 | | equipment the dollar amount of tax due from the
person | 10 | | assessed allocable to each of those taxing districts, | 11 | | including a
separate statement of the dollar amount of tax | 12 | | due which is allocable to a tax
levied under the Illinois | 13 | | Local Library Act or to any other tax levied by a
| 14 | | municipality or township for public library purposes,
| 15 | | (b) a separate statement for each of the taxing | 16 | | districts of the dollar
amount of tax due which is | 17 | | allocable to a tax levied under the Illinois Pension
Code | 18 | | or to any other tax levied by a municipality or township | 19 | | for public
pension or retirement purposes,
| 20 | | (c) the total tax rate,
| 21 | | (d) the total amount of tax due, and
| 22 | | (e) the amount by which the total tax and the tax | 23 | | allocable to each taxing
district differs from the | 24 | | taxpayer's last prior tax bill.
| 25 | | The county treasurer shall ensure that only those taxing |
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| 1 | | districts in
which a parcel of property is located shall be | 2 | | listed on the bill for that
property.
| 3 | | In all counties the statement shall also provide:
| 4 | | (1) the property index number or other suitable | 5 | | description,
| 6 | | (2) the assessment of the property,
| 7 | | (3) the statutory amount of each homestead exemption | 8 | | applied to the property, | 9 | | (4) the assessed value of the property after | 10 | | application of all homestead exemptions,
| 11 | | (5) the equalization factors imposed by the county and | 12 | | by the Department,
and
| 13 | | (6) the equalized assessment resulting from the | 14 | | application of the
equalization factors to the basic | 15 | | assessment.
| 16 | | In all counties which do not classify property for purposes | 17 | | of taxation, for
property on which a single family residence is | 18 | | situated the statement shall
also include a statement to | 19 | | reflect the fair cash value determined for the
property. In all | 20 | | counties which classify property for purposes of taxation in
| 21 | | accordance with Section 4 of Article IX of the Illinois | 22 | | Constitution, for
parcels of residential property in the lowest | 23 | | assessment classification the
statement shall also include a | 24 | | statement to reflect the fair cash value
determined for the | 25 | | property.
| 26 | | In all counties, the statement must include information |
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| 1 | | that certain
taxpayers may be eligible for tax exemptions, | 2 | | abatements, and other assistance programs and that, for more | 3 | | information, taxpayers should consult with the office of their | 4 | | township or county assessor and with the Illinois Department of | 5 | | Revenue.
| 6 | | In all counties, the statement shall include information | 7 | | that certain
taxpayers may be eligible for the Senior Citizens | 8 | | and Disabled Persons Property
Tax Relief Act and that | 9 | | applications are
available from the Illinois Department on | 10 | | Aging.
| 11 | | In counties which use the estimated or accelerated billing | 12 | | methods, these
statements shall only be provided with the final | 13 | | installment of taxes due. The
provisions of this Section create | 14 | | a mandatory statutory duty. They are not
merely directory or | 15 | | discretionary. The failure or neglect of the collector to
mail | 16 | | the bill, or the failure of the taxpayer to receive the bill, | 17 | | shall not
affect the validity of any tax, or the liability for | 18 | | the payment of any tax.
| 19 | | Notwithstanding any other provision of law, a municipality | 20 | | with a population of more than 100,000 but less than 1,000,000 | 21 | | may enter into an intergovernmental agreement with the county | 22 | | in which the municipality is situated to provide that the | 23 | | county collector shall include with the property tax bill for | 24 | | each parcel of property within the municipality an invoice for | 25 | | municipal service charges for the disposal of garbage, refuse, | 26 | | or ashes. The municipality shall provide the invoices to the |
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| 1 | | county collector not less than 15 days before the tax bill is | 2 | | mailed to the property owner and may reimburse the county | 3 | | collector for any necessary expenses associated with mailing | 4 | | the invoices as provided in the agreement. | 5 | | (Source: P.A. 97-689, eff. 6-14-12; 98-93, eff. 7-16-13.)
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