Illinois General Assembly - Full Text of Public Act 096-1351
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Public Act 096-1351




Public Act 096-1351
HB5603 EnrolledLRB096 17895 HLH 33263 b

    AN ACT concerning revenue.
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
    Section 5. The Property Tax Code is amended by adding
Section 20-27 as follows:
    (35 ILCS 200/20-27 new)
    Sec. 20-27. Reimbursement of tax proceeds for annexed
property. Notwithstanding any other provision of law,
beginning in taxable year 2010, if property is annexed to a
municipality under Section 7-1-13 of the Illinois Municipal
Code at any time during the taxable year, any taxpayer who is
liable for paying property taxes on the property during the
taxable year may apply to the municipality for a refund of the
amount of property taxes (i) paid by the taxpayer, (ii)
distributed to the municipality, and (ii) attributable to the
annexed property for the portion of the taxable year during
which the property was not included in the municipality. The
municipality shall refund those amounts to the taxpayer within
60 days after the application is received.
    A home rule unit may not regulate the collection or
distribution of tax proceeds in a manner inconsistent with this
Section. This subsection is a limitation under subsection (i)
of Section 6 of Article VII of the Illinois Constitution on the
concurrent exercise by home rule units of powers and functions
exercised by the State.
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 7/28/2010