HB4808 96TH GENERAL ASSEMBLY

LRB096 16195 HLH 31450 b

96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB4808

Introduced 1/12/2010, by Rep. Dave Winters

SYNOPSIS AS INTRODUCED:

35 ILCS 200/20-27 new

Amends the Property Tax Code. Provides that, if property is annexed or disconnected from any taxing district at any time during the taxable year, the taxpayer may apply to the taxing district for a refund of the amount of property taxes (i) paid by the taxpayer, (ii) distributed to the taxing district, and (iii) attributable to the annexed or disconnected property for the portion of the taxable year during which the property was not included in the taxing district. Provides that the taxing district shall refund those amounts to the taxpayer within 60 days after the application is received. Preempts home rule powers. Effective immediately.

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

A BILL FOR

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 or disconnected property. Notwithstanding any other provision of law, beginning in taxable year 2010, if property is annexed or disconnected from a taxing district 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 taxing district for a refund of the amount of property taxes (i) paid by the taxpayer, (ii) distributed to the taxing district, and (iii) attributable to the annexed or disconnected property for the portion of the taxable year during which the property was not included in the taxing district. The taxing district 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.