Sen. Darin M. LaHood

Filed: 4/15/2015





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2    AMENDMENT NO. ______. Amend Senate Bill 1629 by replacing
3everything after the enacting clause with the following:
4    "Section 5. The Property Tax Code is amended by changing
5Sections 20-10 and 20-15 as follows:
6    (35 ILCS 200/20-10)
7    Sec. 20-10. Mailing to mortgage lender. When the copy of
8the tax bill is mailed by the collector to the owner or person
9at or in care of the address of a mortgage lender, the mortgage
10lender, within 15 days of receiving the copy, shall furnish and
11mail an additional copy of the bill, along with any invoice for
12municipal service charges for the disposal of garbage, refuse,
13or ashes that may be enclosed with the property tax bill as set
14forth in Section 20-15 of this Code, to each mortgagor of the
15property at his or her last known address as shown on the
16records of the mortgage lender. However, if the property



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1referred to in the copy is situated in a county which uses the
2estimated or accelerated billing methods, only an additional
3copy of the bill for the final installment of taxes due with
4respect to the real property shall be furnished and mailed by
5the mortgage lender to the mortgagor. A copy may be used by the
6collector in receipting for the tax paid, and a copy or record
7shall be retained by the collector.
8(Source: P.A. 86-957; 87-818; 88-455.)
9    (35 ILCS 200/20-15)
10    Sec. 20-15. Information on bill or separate statement.
11There shall be printed on each bill, or on a separate slip
12which shall be mailed with the bill:
13        (a) a statement itemizing the rate at which taxes have
14    been extended for each of the taxing districts in the
15    county in whose district the property is located, and in
16    those counties utilizing electronic data processing
17    equipment the dollar amount of tax due from the person
18    assessed allocable to each of those taxing districts,
19    including a separate statement of the dollar amount of tax
20    due which is allocable to a tax levied under the Illinois
21    Local Library Act or to any other tax levied by a
22    municipality or township for public library purposes,
23        (b) a separate statement for each of the taxing
24    districts of the dollar amount of tax due which is
25    allocable to a tax levied under the Illinois Pension Code



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1    or to any other tax levied by a municipality or township
2    for public pension or retirement purposes,
3        (c) the total tax rate,
4        (d) the total amount of tax due, and
5        (e) the amount by which the total tax and the tax
6    allocable to each taxing district differs from the
7    taxpayer's last prior tax bill.
8    The county treasurer shall ensure that only those taxing
9districts in which a parcel of property is located shall be
10listed on the bill for that property.
11    In all counties the statement shall also provide:
12        (1) the property index number or other suitable
13    description,
14        (2) the assessment of the property,
15        (3) the statutory amount of each homestead exemption
16    applied to the property,
17        (4) the assessed value of the property after
18    application of all homestead exemptions,
19        (5) the equalization factors imposed by the county and
20    by the Department, and
21        (6) the equalized assessment resulting from the
22    application of the equalization factors to the basic
23    assessment.
24    In all counties which do not classify property for purposes
25of taxation, for property on which a single family residence is
26situated the statement shall also include a statement to



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1reflect the fair cash value determined for the property. In all
2counties which classify property for purposes of taxation in
3accordance with Section 4 of Article IX of the Illinois
4Constitution, for parcels of residential property in the lowest
5assessment classification the statement shall also include a
6statement to reflect the fair cash value determined for the
8    In all counties, the statement must include information
9that certain taxpayers may be eligible for tax exemptions,
10abatements, and other assistance programs and that, for more
11information, taxpayers should consult with the office of their
12township or county assessor and with the Illinois Department of
14    In all counties, the statement shall include information
15that certain taxpayers may be eligible for the Senior Citizens
16and Disabled Persons Property Tax Relief Act and that
17applications are available from the Illinois Department on
19    In counties which use the estimated or accelerated billing
20methods, these statements shall only be provided with the final
21installment of taxes due. The provisions of this Section create
22a mandatory statutory duty. They are not merely directory or
23discretionary. The failure or neglect of the collector to mail
24the bill, or the failure of the taxpayer to receive the bill,
25shall not affect the validity of any tax, or the liability for
26the payment of any tax.



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1    Notwithstanding any other provision of law, a municipality
2that (i) has a population of 114,000 but not more than 117,000
3according to the 2010 decennial census, (ii) is located in a
4county with a population of more than 185,000 but not more than
5188,000 according to the 2010 decennial census, and (iii) has
6in effect on January 1, 2015 an ordinance imposing a municipal
7service charge on all residential locations within the
8municipality for the collection, hauling, and disposal of
9garbage, refuse, and ashes may enter into an intergovernmental
10agreement with the county in which the municipality is situated
11to provide that the county collector shall include with the
12property tax bill for each such residential parcel within the
13municipality an invoice for those collection, hauling, and
14disposal services.
15    The municipality shall provide the invoices to the county
16collector not less than 15 days before the tax bill is mailed
17to the property owner and may reimburse the county collector
18for any necessary expenses associated with mailing the invoices
19as provided in the agreement.
20    Nothing in this amendatory Act of the 99th General Assembly
21shall be construed to authorize a municipality to require that
22such garbage, refuse, and ashes from residential locations be
23disposed of at a specific disposal site or sites.
24(Source: P.A. 97-689, eff. 6-14-12; 98-93, eff. 7-16-13.)".