Full Text of SB1072 100th General Assembly
SB1072sam002 100TH GENERAL ASSEMBLY | Sen. Dan McConchie Filed: 5/3/2017
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| 1 | | AMENDMENT TO SENATE BILL 1072
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 1072 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 as follows:
| 6 | | (35 ILCS 200/20-15)
| 7 | | Sec. 20-15. Information on bill or separate statement. | 8 | | There shall be
printed on each bill, or on a separate slip | 9 | | which shall be mailed with the
bill:
| 10 | | (a) a statement itemizing the rate at which taxes have | 11 | | been extended for
each of the taxing districts in the | 12 | | county in whose district the property is
located, and in | 13 | | those counties utilizing
electronic data processing | 14 | | equipment the dollar amount of tax due from the
person | 15 | | assessed allocable to each of those taxing districts, | 16 | | including, in the case of a taxing district that authorized |
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| 1 | | an abatement of taxes for the tax year, an itemization of | 2 | | the total dollar amount that would have been due based on | 3 | | the taxes extended if the abatement had not been granted | 4 | | and the dollar amount of any reduction allocable to the | 5 | | abatement, and including a
separate statement of the dollar | 6 | | amount of tax due which is allocable to a tax
levied under | 7 | | the Illinois Local Library Act or to any other tax levied | 8 | | by a
municipality or township for public library purposes,
| 9 | | (b) a separate statement for each of the taxing | 10 | | districts of the dollar
amount of tax due which is | 11 | | allocable to a tax levied under the Illinois Pension
Code | 12 | | or to any other tax levied by a municipality or township | 13 | | for public
pension or retirement purposes,
| 14 | | (c) the total tax rate,
| 15 | | (d) the total amount of tax due, and
| 16 | | (e) the amount by which the total tax and the tax | 17 | | allocable to each taxing
district differs from the | 18 | | taxpayer's last prior tax bill.
| 19 | | The county treasurer shall ensure that only those taxing | 20 | | districts in
which a parcel of property is located shall be | 21 | | listed on the bill for that
property.
| 22 | | In all counties the statement shall also provide:
| 23 | | (1) the property index number or other suitable | 24 | | description,
| 25 | | (2) the assessment of the property,
| 26 | | (3) the statutory amount of each homestead exemption |
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| 1 | | applied to the property, | 2 | | (4) the assessed value of the property after | 3 | | application of all homestead exemptions,
| 4 | | (5) the equalization factors imposed by the county and | 5 | | by the Department,
and
| 6 | | (6) the equalized assessment resulting from the | 7 | | application of the
equalization factors to the basic | 8 | | assessment.
| 9 | | In all counties which do not classify property for purposes | 10 | | of taxation, for
property on which a single family residence is | 11 | | situated the statement shall
also include a statement to | 12 | | reflect the fair cash value determined for the
property. In all | 13 | | counties which classify property for purposes of taxation in
| 14 | | accordance with Section 4 of Article IX of the Illinois | 15 | | Constitution, for
parcels of residential property in the lowest | 16 | | assessment classification the
statement shall also include a | 17 | | statement to reflect the fair cash value
determined for the | 18 | | property.
| 19 | | In all counties, the statement must include information | 20 | | that certain
taxpayers may be eligible for tax exemptions, | 21 | | abatements, and other assistance programs and that, for more | 22 | | information, taxpayers should consult with the office of their | 23 | | township or county assessor and with the Illinois Department of | 24 | | Revenue.
| 25 | | In all counties, the statement shall include information | 26 | | that certain
taxpayers may be eligible for the Senior Citizens |
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| 1 | | and Persons with Disabilities Property
Tax Relief Act and that | 2 | | applications are
available from the Illinois Department on | 3 | | Aging.
| 4 | | In counties which use the estimated or accelerated billing | 5 | | methods, these
statements shall only be provided with the final | 6 | | installment of taxes due. The
provisions of this Section create | 7 | | a mandatory statutory duty. They are not
merely directory or | 8 | | discretionary. The failure or neglect of the collector to
mail | 9 | | the bill, or the failure of the taxpayer to receive the bill, | 10 | | shall not
affect the validity of any tax, or the liability for | 11 | | the payment of any tax.
| 12 | | (Source: P.A. 98-93, eff. 7-16-13; 99-143, eff. 7-27-15.)
| 13 | | Section 99. Effective date. This Act takes effect upon | 14 | | becoming law.".
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