97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB5356

 

Introduced 2/15/2012, by Rep. Robert Rita

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/20-175

    Amends the Property Tax Code. In a Section concerning refunds for erroneous assessments or overpayments, provides that, in Cook County, a claim for refund is allowed if the application is filed after September 1, 2011 (instead of between September 1, 2011 and September 1, 2012) and the right to a refund arose more than 5 years prior to the date the application is filed but not earlier than January 1, 2000. Removes a provision limiting the total amount of taxes and interest that may be refunded for applications filed more than 5 years after the right to a refund arose. Effective immediately.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT

 

 

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 20-175 as follows:
 
6    (35 ILCS 200/20-175)
7    Sec. 20-175. Refund for erroneous assessments or
8overpayments.
9    (a) If any property is twice assessed for the same year, or
10assessed before it becomes taxable, and the erroneously
11assessed taxes have been paid either at sale or otherwise, or
12have been overpaid by the same claimant or by different
13claimants, the County Collector, upon being satisfied of the
14facts in the case, shall refund the taxes to the proper
15claimant. When the County Collector is unable to determine the
16proper claimant, the circuit court, on petition of the person
17paying the taxes, or his or her agent, and being satisfied of
18the facts in the case, shall direct the county collector to
19refund the taxes and deduct the amount thereof, pro rata, from
20the moneys due to taxing bodies which received the taxes
21erroneously paid, or their legal successors. Pleadings in
22connection with the petition provided for in this Section shall
23conform to that prescribed in the Civil Practice Law. Appeals

 

 

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1may be taken from the judgment of the circuit court, either by
2the county collector or by the petitioner, as in other civil
3cases. A claim for refund shall not be allowed unless a
4petition is filed within 5 years from the date the right to a
5refund arose. If a certificate of error results in the
6allowance of a homestead exemption not previously allowed, the
7county collector shall pay the taxpayer interest on the amount
8of taxes paid that are attributable to the amount of the
9additional allowance, at the rate of 6% per year. To cover the
10cost of interest, the county collector shall proportionately
11reduce the distribution of taxes collected for each taxing
12district in which the property is situated.
13    (b) Notwithstanding any other provision of law, in Cook
14County a claim for refund under this Section is also allowed if
15the application therefor is filed after between September 1,
162011 and September 1, 2012 and the right to a refund arose more
17than 5 years prior to the date the application is filed but not
18earlier than January 1, 2000. The Cook County Treasurer, upon
19being satisfied of the facts in the case, shall refund the
20taxes to the proper claimant and shall proportionately reduce
21the distribution of taxes collected for each taxing district in
22which the property is situated. Refunds under this subsection
23shall be paid in the order in which the claims are received.
24The Cook County Treasurer shall not accept a claim for refund
25under this subsection before September 1, 2011. For the
26purposes of this subsection, the Cook County Treasurer shall

 

 

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1accept a claim for refund by mail or in person. In no event
2shall a refund be paid under this subsection if the issuance of
3that refund would cause the aggregate total of taxes and
4interest refunded for all claims under this subsection to
5exceed $350,000. The Cook County Treasurer shall notify the
6public of the provisions of this subsection on the Treasurer's
7website. A home rule unit may not regulate claims for refunds
8in a manner that is inconsistent with this Act. This Section is
9a limitation of home rule powers under subsection (i) of
10Section 6 of Article VII of the Illinois Constitution.
11(Source: P.A. 97-521, eff. 8-23-11.)
 
12    Section 99. Effective date. This Act takes effect upon
13becoming law.