Full Text of SB0507 98th General Assembly
SB0507sam001 98TH GENERAL ASSEMBLY | Sen. David Koehler Filed: 4/3/2014
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| 1 | | AMENDMENT TO SENATE BILL 507
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 507 by replacing | 3 | | everything after the enacting clause with the following:
| 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 |
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| 1 | | uses the estimated or accelerated billing methods, only an
| 2 | | additional copy of the bill for the final installment of taxes | 3 | | due with respect
to the real property shall be furnished and | 4 | | mailed by the mortgage lender to
the mortgagor. A copy may be | 5 | | used by the collector in receipting for the tax
paid, and a | 6 | | copy or record shall be retained by the collector.
| 7 | | (Source: P.A. 86-957; 87-818; 88-455.)
| 8 | | (35 ILCS 200/20-15)
| 9 | | Sec. 20-15. Information on bill or separate statement. | 10 | | There shall be
printed on each bill, or on a separate slip | 11 | | which shall be mailed with the
bill:
| 12 | | (a) a statement itemizing the rate at which taxes have | 13 | | been extended for
each of the taxing districts in the | 14 | | county in whose district the property is
located, and in | 15 | | those counties utilizing
electronic data processing | 16 | | equipment the dollar amount of tax due from the
person | 17 | | assessed allocable to each of those taxing districts, | 18 | | including a
separate statement of the dollar amount of tax | 19 | | due which is allocable to a tax
levied under the Illinois | 20 | | Local Library Act or to any other tax levied by a
| 21 | | municipality or township for public library purposes,
| 22 | | (b) a separate statement for each of the taxing | 23 | | districts of the dollar
amount of tax due which is | 24 | | allocable to a tax levied under the Illinois Pension
Code | 25 | | or to any other tax levied by a municipality or township |
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| 1 | | for public
pension or retirement purposes,
| 2 | | (c) the total tax rate,
| 3 | | (d) the total amount of tax due, and
| 4 | | (e) the amount by which the total tax and the tax | 5 | | allocable to each taxing
district differs from the | 6 | | taxpayer's last prior tax bill.
| 7 | | The county treasurer shall ensure that only those taxing | 8 | | districts in
which a parcel of property is located shall be | 9 | | listed on the bill for that
property.
| 10 | | In all counties the statement shall also provide:
| 11 | | (1) the property index number or other suitable | 12 | | description,
| 13 | | (2) the assessment of the property,
| 14 | | (3) the statutory amount of each homestead exemption | 15 | | applied to the property, | 16 | | (4) the assessed value of the property after | 17 | | application of all homestead exemptions,
| 18 | | (5) the equalization factors imposed by the county and | 19 | | by the Department,
and
| 20 | | (6) the equalized assessment resulting from the | 21 | | application of the
equalization factors to the basic | 22 | | assessment.
| 23 | | In all counties which do not classify property for purposes | 24 | | of taxation, for
property on which a single family residence is | 25 | | situated the statement shall
also include a statement to | 26 | | reflect the fair cash value determined for the
property. In all |
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| 1 | | counties which classify property for purposes of taxation in
| 2 | | accordance with Section 4 of Article IX of the Illinois | 3 | | Constitution, for
parcels of residential property in the lowest | 4 | | assessment classification the
statement shall also include a | 5 | | statement to reflect the fair cash value
determined for the | 6 | | property.
| 7 | | In all counties, the statement must include information | 8 | | that certain
taxpayers may be eligible for tax exemptions, | 9 | | abatements, and other assistance programs and that, for more | 10 | | information, taxpayers should consult with the office of their | 11 | | township or county assessor and with the Illinois Department of | 12 | | Revenue.
| 13 | | In all counties, the statement shall include information | 14 | | that certain
taxpayers may be eligible for the Senior Citizens | 15 | | and Disabled Persons Property
Tax Relief Act and that | 16 | | applications are
available from the Illinois Department on | 17 | | Aging.
| 18 | | In counties which use the estimated or accelerated billing | 19 | | methods, these
statements shall only be provided with the final | 20 | | installment of taxes due. The
provisions of this Section create | 21 | | a mandatory statutory duty. They are not
merely directory or | 22 | | discretionary. The failure or neglect of the collector to
mail | 23 | | the bill, or the failure of the taxpayer to receive the bill, | 24 | | shall not
affect the validity of any tax, or the liability for | 25 | | the payment of any tax.
| 26 | | Notwithstanding any other provision of law, a municipality |
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| 1 | | with a population of more than 100,000 but less than 1,000,000 | 2 | | may enter into an intergovernmental agreement with the county | 3 | | in which the municipality is situated to provide that the | 4 | | county collector shall include with the property tax bill for | 5 | | each parcel of property within the municipality an invoice for | 6 | | municipal service charges for the disposal of garbage, refuse, | 7 | | or ashes. The municipality shall provide the invoices to the | 8 | | county collector not less than 15 days before the tax bill is | 9 | | mailed to the property owner and may reimburse the county | 10 | | collector for any necessary expenses associated with mailing | 11 | | the invoices as provided in the agreement. | 12 | | (Source: P.A. 97-689, eff. 6-14-12; 98-93, eff. 7-16-13.)".
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