98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB4460

 

Introduced , 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, makes the following changes applicable to Cook County: (i) allows the claimant to recover the costs of suit, and (ii) provides that the total amount of taxes and interest refunded for claims for which the right to a refund arose prior to January 1, 2009 shall not exceed $2,500,000 per year.


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

 

 

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1Law. Appeals may be taken from the judgment of the circuit
2court, either by the county collector or by the petitioner, as
3in other civil cases. A claim for refund shall not be allowed
4unless a petition is filed within 5 years from the date the
5right to a refund arose. If a certificate of error results in
6the allowance of a homestead exemption not previously allowed,
7the county collector shall pay the taxpayer interest on the
8amount of 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    (a-1) In Cook County, if any property is twice assessed for
14the same year, or assessed before it becomes taxable, and the
15erroneously assessed taxes have been paid either at sale or
16otherwise, or have been overpaid by the same claimant or by
17different claimants, the Cook County Treasurer, upon being
18satisfied of the facts in the case, shall refund the taxes to
19the proper claimant. When the Cook County Treasurer is unable
20to determine the proper claimant, the circuit court, on
21petition of the person paying the taxes, or his or her agent,
22and being satisfied of the facts in the case, shall direct the
23Cook County Treasurer to refund the taxes plus costs of suit
24and deduct the amount thereof, pro rata, from the moneys due to
25taxing bodies which received the taxes erroneously paid, or
26their legal successors. Pleadings in connection with the

 

 

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1petition provided for in this Section shall conform to that
2prescribed in the Civil Practice Law. Appeals may be taken from
3the judgment of the circuit court, either by the Cook County
4Treasurer or by the petitioner, as in other civil cases. A
5claim for refund shall not be allowed unless a petition is
6filed within 20 years from the date the right to a refund
7arose. The total amount of taxes and interest refunded for
8claims under this subsection for which the right to a refund
9arose prior to January 1, 2009 shall not exceed $2,500,000 per
10year. If the payment of a claim for a refund would cause the
11aggregate total of taxes and interest for all claims to exceed
12$2,500,000 in any year, the refund shall be paid in the next
13succeeding year. If a certificate of error results in the
14allowance of a homestead exemption not previously allowed, the
15Cook County Treasurer shall pay the taxpayer interest on the
16amount of taxes paid that are attributable to the amount of the
17additional allowance, at the rate of 6% per year. To cover the
18cost of interest, the Cook County Treasurer shall
19proportionately reduce the distribution of taxes collected for
20each taxing district in which the property is situated.
21    (b) Notwithstanding any other provision of law, in Cook
22County a claim for refund under this Section is also allowed if
23the application therefor is filed between September 1, 2011 and
24September 1, 2012 and the right to a refund arose more than 5
25years prior to the date the application is filed but not
26earlier than January 1, 2000. The Cook County Treasurer, upon

 

 

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1being satisfied of the facts in the case, shall refund the
2taxes to the proper claimant and shall proportionately reduce
3the distribution of taxes collected for each taxing district in
4which the property is situated. Refunds under this subsection
5shall be paid in the order in which the claims are received.
6The Cook County Treasurer shall not accept a claim for refund
7under this subsection before September 1, 2011. For the
8purposes of this subsection, the Cook County Treasurer shall
9accept a claim for refund by mail or in person. In no event
10shall a refund be paid under this subsection if the issuance of
11that refund would cause the aggregate total of taxes and
12interest refunded for all claims under this subsection to
13exceed $350,000. The Cook County Treasurer shall notify the
14public of the provisions of this subsection on the Treasurer's
15website. A home rule unit may not regulate claims for refunds
16in a manner that is inconsistent with this Act. This Section is
17a limitation of home rule powers under subsection (i) of
18Section 6 of Article VII of the Illinois Constitution.
19(Source: P.A. 97-521, eff. 8-23-11.)