Rep. Robert Rita

Filed: 5/25/2018

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 1979

2    AMENDMENT NO. ______. Amend Senate Bill 1979, AS AMENDED,
3by replacing everything after the enacting clause with the
4following:
 
5    "Section 5. The Property Tax Code is amended by changing
6Section 20-175 as follows:
 
7    (35 ILCS 200/20-175)
8    Sec. 20-175. Refund for erroneous assessments or
9overpayments.
10    (a) In counties other than Cook County, if any property is
11twice assessed for the same year, or assessed before it becomes
12taxable, and the erroneously assessed taxes have been paid
13either at sale or otherwise, or have been overpaid by the same
14claimant or by different claimants, the County Collector, upon
15being satisfied of the facts in the case, shall refund the
16taxes to the proper claimant. When the County Collector is

 

 

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1unable to determine the proper claimant, the circuit court, on
2petition of the person paying the taxes, or his or her agent,
3and being satisfied of the facts in the case, shall direct the
4county collector to refund the taxes and deduct the amount
5thereof, pro rata, from the moneys due to taxing bodies which
6received the taxes erroneously paid, or their legal successors.
7Pleadings in connection with the petition provided for in this
8Section shall conform to that prescribed in the Civil Practice
9Law. Appeals may be taken from the judgment of the circuit
10court, either by the county collector or by the petitioner, as
11in other civil cases. A claim for refund shall not be allowed
12unless a petition is filed within 5 years from the date the
13right to a refund arose. If a certificate of error results in
14the allowance of a homestead exemption not previously allowed,
15the county collector shall pay the taxpayer interest on the
16amount of taxes paid that are attributable to the amount of the
17additional allowance, at the rate of 6% per year. To cover the
18cost of interest, the county collector shall proportionately
19reduce the distribution of taxes collected for each taxing
20district in which the property is situated.
21    (a-1) In Cook County, if any property is twice assessed for
22the same year, or assessed before it becomes taxable, and the
23erroneously assessed taxes have been paid either at sale or
24otherwise, or have been overpaid by the same claimant or by
25different claimants, the Cook County Treasurer, upon being
26satisfied of the facts in the case, shall refund the taxes to

 

 

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1the proper claimant. When the Cook County Treasurer is unable
2to determine the proper claimant, the circuit court, on
3petition of the person paying the taxes, or his or her agent,
4and being satisfied of the facts in the case, shall direct the
5Cook County Treasurer to refund the taxes plus costs of suit
6and deduct the amount thereof, pro rata, from the moneys due to
7taxing bodies which received the taxes erroneously paid, or
8their legal successors. Pleadings in connection with the
9petition provided for in this Section shall conform to that
10prescribed in the Civil Practice Law. Appeals may be taken from
11the judgment of the circuit court, either by the Cook County
12Treasurer or by the petitioner, as in other civil cases. A
13claim for refund shall not be allowed unless a petition is
14filed within 20 years from the date the right to a refund
15arose. The total amount of taxes and interest refunded for
16claims under this subsection for which the right to a refund
17arose prior to January 1, 2009 shall not exceed $5,000,000
18$2,500,000 per year. If the payment of a claim for a refund
19would cause the aggregate total of taxes and interest for all
20claims to exceed $5,000,000 $2,500,000 in any year, the refund
21shall be paid in the next succeeding year. If a certificate of
22error results in the allowance of a homestead exemption not
23previously allowed, the Cook County Treasurer shall pay the
24taxpayer interest on the amount of taxes paid that are
25attributable to the amount of the additional allowance, at the
26rate of 6% per year. To cover the cost of interest, the Cook

 

 

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1County Treasurer shall proportionately reduce the distribution
2of taxes collected for each taxing district in which the
3property is situated.
4    (b) Notwithstanding any other provision of law, in Cook
5County a claim for refund under this Section is also allowed if
6the application therefor is filed between September 1, 2011 and
7September 1, 2012 and the right to a refund arose more than 5
8years prior to the date the application is filed but not
9earlier than January 1, 2000. The Cook County Treasurer, upon
10being satisfied of the facts in the case, shall refund the
11taxes to the proper claimant and shall proportionately reduce
12the distribution of taxes collected for each taxing district in
13which the property is situated. Refunds under this subsection
14shall be paid in the order in which the claims are received.
15The Cook County Treasurer shall not accept a claim for refund
16under this subsection before September 1, 2011. For the
17purposes of this subsection, the Cook County Treasurer shall
18accept a claim for refund by mail or in person. In no event
19shall a refund be paid under this subsection if the issuance of
20that refund would cause the aggregate total of taxes and
21interest refunded for all claims under this subsection to
22exceed $350,000. The Cook County Treasurer shall notify the
23public of the provisions of this subsection on the Treasurer's
24website. A home rule unit may not regulate claims for refunds
25in a manner that is inconsistent with this Act. This Section is
26a limitation of home rule powers under subsection (i) of

 

 

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1Section 6 of Article VII of the Illinois Constitution.
2(Source: P.A. 97-521, eff. 8-23-11; 98-1026, eff. 1-1-15.)
 
3    Section 99. Effective date. This Act takes effect upon
4becoming law.".