HB4104eng 94TH GENERAL ASSEMBLY



 


 
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1     AN ACT concerning revenue.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Property Tax Code is amended by changing
5 Section 20-15 and by adding Section 21-308 as follows:
 
6     (35 ILCS 200/20-15)
7     Sec. 20-15. Information on bill or separate statement.
8 There shall be printed on each bill, or on a separate slip
9 which shall be mailed with the bill:
10         (a) a statement itemizing the rate at which taxes have
11     been extended for each of the taxing districts in the
12     county in whose district the property is located, and in
13     those counties utilizing electronic data processing
14     equipment the dollar amount of tax due from the person
15     assessed allocable to each of those taxing districts,
16     including a separate statement of the dollar amount of tax
17     due which is allocable to a tax levied under the Illinois
18     Local Library Act or to any other tax levied by a
19     municipality or township for public library purposes,
20         (b) a separate statement for each of the taxing
21     districts of the dollar amount of tax due which is
22     allocable to a tax levied under the Illinois Pension Code
23     or to any other tax levied by a municipality or township
24     for public pension or retirement purposes,
25         (c) the total tax rate,
26         (d) the total amount of tax due, and
27         (e) the amount by which the total tax and the tax
28     allocable to each taxing district differs from the
29     taxpayer's last prior tax bill.
30     The county treasurer shall ensure that only those taxing
31 districts in which a parcel of property is located shall be
32 listed on the bill for that property.

 

 

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1     In all counties the statement shall also provide:
2         (1) the property index number or other suitable
3     description,
4         (2) the assessment of the property,
5         (3) the equalization factors imposed by the county and
6     by the Department, and
7         (4) the equalized assessment resulting from the
8     application of the equalization factors to the basic
9     assessment.
10     In all counties which do not classify property for purposes
11 of taxation, for property on which a single family residence is
12 situated the statement shall also include a statement to
13 reflect the fair cash value determined for the property. In all
14 counties which classify property for purposes of taxation in
15 accordance with Section 4 of Article IX of the Illinois
16 Constitution, for parcels of residential property in the lowest
17 assessment classification the statement shall also include a
18 statement to reflect the fair cash value determined for the
19 property.
20     In all counties, the statement may include information that
21 certain taxpayers may be eligible for tax exemptions,
22 abatements, and other assistance programs and that, for more
23 information, taxpayers should consult with the office of their
24 township or county collector and with the Illinois Department
25 of Revenue.
26     In all counties, the statement shall include information
27 that certain taxpayers may be eligible for the Senior Citizens
28 and Disabled Persons Property Tax Relief and Pharmaceutical
29 Assistance Act and that applications are available from the
30 Illinois Department of Revenue.
31     In counties which use the estimated or accelerated billing
32 methods, these statements shall only be provided with the final
33 installment of taxes due. The provisions of this Section create
34 a mandatory statutory duty. They are not merely directory or
35 discretionary. The failure or neglect of the collector to mail
36 the bill, or the failure of the taxpayer to receive the bill,

 

 

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1 shall not affect the validity of any tax, or the liability for
2 the payment of any tax.
3 (Source: P.A. 91-699, eff. 1-1-01.)
 
4     (35 ILCS 200/21-308 new)
5     Sec. 21-308. County homestead protection program.
6     (a) Each county may establish and operate a homestead
7 protection program under which the county treasurer may make
8 payments from the general fund of the county to pay the
9 delinquent taxes, along with all associated fees and interest,
10 on the primary residence of eligible taxpayers.
11     (b) To be eligible to receive assistance under a county
12 homestead protection program, a taxpayer must satisfy all of
13 the following criteria:
14         (1) the taxpayer's primary residence is located within
15     the county operating the homestead protection program;
16         (2) but for the failure to submit an application or
17     certification, for the taxpayer's primary residence and in
18     the taxable year for which the taxes are delinquent, the
19     taxpayer would have been eligible to receive:
20             (A) an exemption under Section 15-165, 15-170, or
21         15-172 of this Act;
22             (B) a deferral or exemption under the Longtime
23         Owner-Occupant Property Tax Relief Act;
24             (C) property-tax assistance under the the Senior
25         Citizens and Disabled Persons Property Tax Relief and
26         Pharmaceutical Assistance Act; or
27             (D) a deferral under the Senior Citizens Real
28         Estate Tax Deferral Act; and
29         (3) the taxpayer has not received assistance under the
30     homestead protection program on a previous occasion.
31     (c) If a taxpayer receives assistance under a county
32 homestead protection program, then the county treasurer of the
33 county in which the primary residence is located has a lien on
34 the residence for the amount of the assistance. The treasurer
35 must notify the taxpayer, in writing, of the existence of the

 

 

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1 lien. Such liens have the same force, effect, and priority as a
2 judgment lien and continue from the date of the recording until
3 the lien is released or otherwise discharged.
 
4     Section 99. Effective date. This Act takes effect upon
5 becoming law.