HB4001 97TH GENERAL ASSEMBLY

LRB097 15045 HLH 60116 b

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.

FISCAL NOTE ACT MAY APPLY

HOME RULE NOTE ACT 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 changing Section 20-25 and by adding Section 20-26 as follows:

(35 ILCS 200/20-25)

Sec. 20-25. Forms of payment.

(a) Except as otherwise provided in Section 20-26, taxes Taxes levied by taxing districts may be satisfied by payment in legal money of the United States, cashier's check, certified check, post office money order, bank money order issued by a national or state bank that is insured by the Federal Deposit Insurance Corporation, or by a personal or corporate check drawn on such a bank, to the respective collection officers who are entitled by law to receive the tax payments or by credit card in accordance with the Local Governmental Acceptance of Credit Cards Act. A county collector may refuse to accept a personal or corporate check within 45 days before a tax sale or at any time if a previous payment by the same payer was returned by a bank for any reason.

(b) Except as otherwise provided in Section 20-26, beginning Beginning on January 1, 2012, subject to compliance with all applicable purchasing requirements, a county with a population of more than 3,000,000 is required to accept payment by credit card for each installment of property taxes; provided that all service charges or fees, as determined by the county, associated with the processing or accepting of a credit card payment by the county shall be paid by the taxpayer. If a taxpayer elects to make a property tax payment by credit card and a service charge or fee is imposed, the payment of that service charge or fee shall be deemed voluntary by the taxpayer and shall not be refundable. Nothing in this subsection requires a county with a population of more than 3,000,000 to accept payment by credit card for the payment on any installment of taxes that is delinquent under Section 21-10, 21-25, or 21-30 of the Property Tax Code or for the purposes of any tax sale or scavenger sale under Division 3.5, 4, or 5 of Article 21 of the Property Tax Code. A county that accepts payment of property taxes by credit card in accordance with the terms of this subsection shall not incur liability for or associated with the collection of a property tax payment by credit card. The public hearing requirement of subsection (a) of Section 20 of the Local Governmental Acceptance of Credit Cards Act shall not apply to this subsection. 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.

(Source: P.A. 96-1248, eff. 7-23-10; 96-1250, eff. 7-23-10; 97-333, eff. 8-12-11.)

(35 ILCS 200/20-26 new)

Sec. 20-26. Mandatory payment by electronic funds transfer; counties of 3,000,000 or more.

(a) Beginning on January 1, 2013, in counties with a population of 3,000,000 or more inhabitants, all payment of property taxes by high-volume payers must be made by means of electronic funds transfer via a website operated by the county collector or its agent and according to the rules and procedures for the payment of property taxes by high-volume payers, as announced by the collector from time to time. For purposes of this Section, "high-volume payer" means any person or entity that pays, whether directly or through an agent or subsidiary, property taxes on 10 or more property index numbers corresponding to real property that is located within a county of 3,000,000 or more inhabitants, with respect to that particular tax year and installment of real property taxes.

(b) The county collector may, in his or her discretion, reject or return any property tax payment that is submitted in a manner inconsistent with subsection (a) of this Section. Any county that rejects or returns a property tax payment pursuant to this subsection (b) shall be deemed to have acted in good faith compliance with this Section and shall not incur any liability for or associated with such action.

(c) If any proffered payment of property taxes is rejected or returned by the collector pursuant to subsection (b), those unpaid taxes shall bear interest under Section 21-25 until such taxes are forfeited to the State of Illinois or until full payment thereof is made in accordance with the requirements of this Section.

(d) In counties with a population of 3,000,000 or more inhabitants, the county collector shall promulgate such rules and procedures as he or she from time to time deems necessary to effectuate a program of electronic funds transfer consistent with requirements of this Section.

(e) This Section 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.