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91_HB4120
LRB9112565SMdv
1 AN ACT to amend the Property Tax Code by changing Section
2 20-15.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Property Tax Code is amended by changing
6 Section 20-15 as follows:
7 (35 ILCS 200/20-15)
8 Sec. 20-15. Information on bill or separate statement.
9 There shall be printed on each bill, or on a separate slip
10 which shall be mailed with the bill:
11 (a) A statement itemizing the rate at which taxes
12 have been extended for each of the taxing districts in
13 the county in whose district the property is located, and
14 in those counties utilizing electronic data processing
15 equipment the dollar amount of tax due from the person
16 assessed allocable to each of those taxing districts,
17 including a separate statement of the dollar amount of
18 tax due which is allocable to a tax levied under the
19 Illinois Local Library Act or to any other tax levied by
20 a municipality or township for public library purposes.,
21 (b) A separate statement for each of the taxing
22 districts of the dollar amount of tax due which is
23 allocable to a tax levied under the Illinois Pension Code
24 or to any other tax levied by a municipality or township
25 for public pension or retirement purposes.,
26 (c) The total tax rate.,
27 (d) The total amount of tax due., and
28 (e) The amount by which the total tax and the tax
29 allocable to each taxing district differs from the
30 taxpayer's last prior tax bill.
31 (f) A separate statement that the taxpayer's
-2- LRB9112565SMdv
1 property is subject to sale if the taxpayer is delinquent
2 in paying his or her taxes on the property. The
3 statement shall include an explanation of when the sale
4 would occur.
5 The county treasurer shall ensure that only those taxing
6 districts in which a parcel of property is located shall be
7 listed on the bill for that property.
8 In all counties the statement shall also provide:
9 (1) the property index number or other suitable
10 description,
11 (2) the assessment of the property,
12 (3) the equalization factors imposed by the county
13 and by the Department, and
14 (4) the equalized assessment resulting from the
15 application of the equalization factors to the basic
16 assessment.
17 In all counties which do not classify property for
18 purposes of taxation, for property on which a single family
19 residence is situated the statement shall also include a
20 statement to reflect the fair cash value determined for the
21 property. In all counties which classify property for
22 purposes of taxation in accordance with Section 4 of Article
23 IX of the Illinois Constitution, for parcels of residential
24 property in the lowest assessment classification the
25 statement shall also include a statement to reflect the fair
26 cash value determined for the property.
27 In counties which use the estimated or accelerated
28 billing methods, these statements shall only be provided with
29 the final installment of taxes due. The provisions of this
30 Section create a mandatory statutory duty. They are not
31 merely directory or discretionary. The failure or neglect of
32 the collector to mail the bill, or the failure of the
33 taxpayer to receive the bill, shall not affect the validity
34 of any tax, or the liability for the payment of any tax.
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1 (Source: P.A. 87-818; 88-455; incorporates 88-262; 88-670,
2 eff. 12-2-94.)
3 Section 99. Effective date. This Act takes effect upon
4 becoming law.