Full Text of HB2546 99th General Assembly
HB2546 99TH GENERAL ASSEMBLY |
| | 99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016 HB2546 Introduced , by Rep. Tom Demmer SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Provides that, if all taxpayers of a taxing district owe arrearages of taxes due to an administrative error, the county collector shall send the taxpayers, by first class mail (instead of certified mail), a notice that the arrearages of taxes are owed by the taxpayers. Provides that a copy of the notice shall also be placed on the county's website.
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| | FISCAL NOTE ACT MAY APPLY | | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | A BILL FOR |
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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 14-41 as follows:
| 6 | | (35 ILCS 200/14-41)
| 7 | | Sec. 14-41. Notice and collection of arrearages of property | 8 | | taxes. If a taxpayer owes arrearages of taxes due to an | 9 | | administrative error,
the
county
may not bill, collect, claim a | 10 | | lien for, or sell the arrearages of taxes for
tax
years earlier | 11 | | than the 2 most
recent tax years, including the current tax
| 12 | | year.
If a taxpayer owes arrearages of taxes due to an | 13 | | administrative error, the
county
collector shall send the | 14 | | taxpayer, by certified mail, a notice that
the arrearages of | 15 | | taxes are owed by the taxpayer. However, if all taxpayers of a | 16 | | taxing district owe arrearages of taxes due to an | 17 | | administrative error, the county collector shall send the | 18 | | taxpayers, by first class mail, a notice that the arrearages of | 19 | | taxes are owed by the taxpayers. A copy of the notice shall | 20 | | also be placed on the county's website. If the notice is mailed | 21 | | to
the
taxpayer on or before October 1 in any year, then (i) | 22 | | the county collector may send a separate bill for the | 23 | | arrearages of taxes, which may be due no sooner than 30 days |
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| 1 | | after the due date for the next installment of taxes or (ii) | 2 | | the arrearages of taxes may be added to the tax bill for the | 3 | | following year, in which case the taxes are due
in 2 equal | 4 | | installments on June 1 and September 1 in the following year | 5 | | unless
the county has adopted an accelerated method of billing | 6 | | in which case the
arrearages of taxes may be billed separately | 7 | | and shall be due in equal
installments on the dates on which
| 8 | | each installment of taxes is due in the following year. If
the | 9 | | notice is mailed after
October 1 in any year, then the | 10 | | arrearages of taxes are to be added to the tax
bill for the | 11 | | second year after the notice and are due in 2 equal
| 12 | | installments on June 1 and September 1
in the
second year after | 13 | | the notice unless the county has adopted an accelerated
method | 14 | | of billing in which case the arrearages of taxes may be billed
| 15 | | separately and shall be due in equal
installments on the dates | 16 | | on which each installment of taxes is due in the
second
year | 17 | | after the notice. In no event shall the due dates on the | 18 | | arrearages of taxes be in more than one
tax year. The | 19 | | arrearages of taxes added to a tax bill under this Section are
| 20 | | to be listed separately on the tax bill. "Administrative error"
| 21 | | includes but is not limited
to
failure to include
an extension | 22 | | for a taxing district on the tax bill, an error in the
| 23 | | calculations of tax rates or extensions or any other | 24 | | mathematical error by the
county clerk, or a defective coding
| 25 | | by the county, but
does not
include a failure by the county to | 26 | | send a
tax bill to
the taxpayer, the failure by the taxpayer to |
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| 1 | | notify the assessor of a change
in the tax-exempt status of | 2 | | property, or any error concerning the assessment of
the | 3 | | property.
| 4 | | (Source: P.A. 98-286, eff. 1-1-14.)
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