Full Text of HB2209 101st General Assembly
HB2209enr 101ST 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 20-15 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 a
separate statement of the dollar amount of tax | 17 | | due which is allocable to a tax
levied under the Illinois | 18 | | Local Library Act or to any other tax levied by a
| 19 | | municipality or township for public library purposes,
| 20 | | (b) a separate statement for each of the taxing | 21 | | districts of the dollar
amount of tax due which is | 22 | | allocable to a tax levied under the Illinois Pension
Code | 23 | | or to any other tax levied by a municipality or township |
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| 1 | | for public
pension or retirement purposes,
| 2 | | (b-5) a list of each tax increment financing (TIF) | 3 | | district in which the property is located and the dollar | 4 | | amount of tax due that is allocable to the TIF district, | 5 | | (c) the total tax rate,
| 6 | | (d) the total amount of tax due, and
| 7 | | (e) the amount by which the total tax and the tax | 8 | | allocable to each taxing
district differs from the | 9 | | taxpayer's last prior tax bill.
| 10 | | The county treasurer shall ensure that only those taxing | 11 | | districts in
which a parcel of property is located shall be | 12 | | listed on the bill for that
property.
| 13 | | In all counties the statement shall also provide:
| 14 | | (1) the property index number or other suitable | 15 | | description,
| 16 | | (2) the assessment of the property,
| 17 | | (3) the statutory amount of each homestead exemption | 18 | | applied to the property, | 19 | | (4) the assessed value of the property after | 20 | | application of all homestead exemptions, | 21 | | (5) the equalization factors imposed by the county and | 22 | | by the Department,
and
| 23 | | (6) the equalized assessment resulting from the | 24 | | application of the
equalization factors to the basic | 25 | | assessment.
| 26 | | In all counties which do not classify property for purposes |
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| 1 | | of taxation, for
property on which a single family residence is | 2 | | situated the statement shall
also include a statement to | 3 | | reflect the fair cash value determined for the
property. In all | 4 | | counties which classify property for purposes of taxation in
| 5 | | accordance with Section 4 of Article IX of the Illinois | 6 | | Constitution, for
parcels of residential property in the lowest | 7 | | assessment classification the
statement shall also include a | 8 | | statement to reflect the fair cash value
determined for the | 9 | | property.
| 10 | | In all counties, the statement must include information | 11 | | that certain
taxpayers may be eligible for tax exemptions, | 12 | | abatements, and other assistance programs and that, for more | 13 | | information, taxpayers should consult with the office of their | 14 | | township or county assessor and with the Illinois Department of | 15 | | Revenue.
| 16 | | In counties which use the estimated or accelerated billing | 17 | | methods, these
statements shall only be provided with the final | 18 | | installment of taxes due. The
provisions of this Section create | 19 | | a mandatory statutory duty. They are not
merely directory or | 20 | | discretionary. The failure or neglect of the collector to
mail | 21 | | the bill, or the failure of the taxpayer to receive the bill, | 22 | | shall not
affect the validity of any tax, or the liability for | 23 | | the payment of any tax.
| 24 | | (Source: P.A. 99-143, eff. 7-27-15; 100-621, eff. 7-20-18.)
| 25 | | Section 99. Effective date. This Act takes effect upon | 26 | | becoming law.
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