97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB4001

 

Introduced 1/18/2012, by Rep. Ann Williams

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/20-25
35 ILCS 200/20-26 new

    Amends the Property Tax Code. Provides that, in counties with 3,000,000 or more inhabitants, beginning on January 1, 2013, a person or entity that is required to pay property taxes on 10 or more property index numbers during the taxable year must make payment by means of electronic funds transfer. Preempts the concurrent exercise of home rule powers. Effective immediately.


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FISCAL NOTE ACT MAY APPLY
HOME RULE 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,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Section 20-25 and by adding Section 20-26 as follows:
 
6    (35 ILCS 200/20-25)
7    Sec. 20-25. Forms of payment.
8    (a) Except as otherwise provided in Section 20-26, taxes
9Taxes levied by taxing districts may be satisfied by payment in
10legal money of the United States, cashier's check, certified
11check, post office money order, bank money order issued by a
12national or state bank that is insured by the Federal Deposit
13Insurance Corporation, or by a personal or corporate check
14drawn on such a bank, to the respective collection officers who
15are entitled by law to receive the tax payments or by credit
16card in accordance with the Local Governmental Acceptance of
17Credit Cards Act. A county collector may refuse to accept a
18personal or corporate check within 45 days before a tax sale or
19at any time if a previous payment by the same payer was
20returned by a bank for any reason.
21    (b) Except as otherwise provided in Section 20-26,
22beginning Beginning on January 1, 2012, subject to compliance
23with all applicable purchasing requirements, a county with a

 

 

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1population of more than 3,000,000 is required to accept payment
2by credit card for each installment of property taxes; provided
3that all service charges or fees, as determined by the county,
4associated with the processing or accepting of a credit card
5payment by the county shall be paid by the taxpayer. If a
6taxpayer elects to make a property tax payment by credit card
7and a service charge or fee is imposed, the payment of that
8service charge or fee shall be deemed voluntary by the taxpayer
9and shall not be refundable. Nothing in this subsection
10requires a county with a population of more than 3,000,000 to
11accept payment by credit card for the payment on any
12installment of taxes that is delinquent under Section 21-10,
1321-25, or 21-30 of the Property Tax Code or for the purposes of
14any tax sale or scavenger sale under Division 3.5, 4, or 5 of
15Article 21 of the Property Tax Code. A county that accepts
16payment of property taxes by credit card in accordance with the
17terms of this subsection shall not incur liability for or
18associated with the collection of a property tax payment by
19credit card. The public hearing requirement of subsection (a)
20of Section 20 of the Local Governmental Acceptance of Credit
21Cards Act shall not apply to this subsection. This subsection
22is a limitation under subsection (i) of Section 6 of Article
23VII of the Illinois Constitution on the concurrent exercise by
24home rule units of powers and functions exercised by the State.
25(Source: P.A. 96-1248, eff. 7-23-10; 96-1250, eff. 7-23-10;
2697-333, eff. 8-12-11.)
 

 

 

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1    (35 ILCS 200/20-26 new)
2    Sec. 20-26. Mandatory payment by electronic funds
3transfer; counties of 3,000,000 or more.
4    (a) Beginning on January 1, 2013, in counties with a
5population of 3,000,000 or more inhabitants, all payment of
6property taxes by high-volume payers must be made by means of
7electronic funds transfer via a website operated by the county
8collector or its agent and according to the rules and
9procedures for the payment of property taxes by high-volume
10payers, as announced by the collector from time to time. For
11purposes of this Section, "high-volume payer" means any person
12or entity that pays, whether directly or through an agent or
13subsidiary, property taxes on 10 or more property index numbers
14corresponding to real property that is located within a county
15of 3,000,000 or more inhabitants, with respect to that
16particular tax year and installment of real property taxes.
17    (b) The county collector may, in his or her discretion,
18reject or return any property tax payment that is submitted in
19a manner inconsistent with subsection (a) of this Section. Any
20county that rejects or returns a property tax payment pursuant
21to this subsection (b) shall be deemed to have acted in good
22faith compliance with this Section and shall not incur any
23liability for or associated with such action.
24    (c) If any proffered payment of property taxes is rejected
25or returned by the collector pursuant to subsection (b), those

 

 

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1unpaid taxes shall bear interest under Section 21-25 until such
2taxes are forfeited to the State of Illinois or until full
3payment thereof is made in accordance with the requirements of
4this Section.
5    (d) In counties with a population of 3,000,000 or more
6inhabitants, the county collector shall promulgate such rules
7and procedures as he or she from time to time deems necessary
8to effectuate a program of electronic funds transfer consistent
9with requirements of this Section.
10    (e) This Section is a limitation under subsection (i) of
11Section 6 of Article VII of the Illinois Constitution on the
12concurrent exercise by home rule units of powers and functions
13exercised by the State.
 
14    Section 99. Effective date. This Act takes effect upon
15becoming law.