HB4750 103RD GENERAL ASSEMBLY

LRB103 38393 HLH 68528 b

103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB4750

Introduced 2/6/2024, by Rep. Harry Benton

SYNOPSIS AS INTRODUCED:

35 ILCS 200/20-15

Amends the Property Tax Code. Provides that the property tax bill shall include information notifying taxpayers of each exemption that is available to a specific category of taxpayer and the deadlines for applying for those exemptions. Provides that the information must conform with certain stylistic requirements.

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 20-15 as follows:

(35 ILCS 200/20-15)

Sec. 20-15. Information on bill or separate statement. There shall be printed on each bill, or on a separate slip which shall be mailed with the bill:

(a) a statement itemizing the rate at which taxes have been extended for each of the taxing districts in the county in whose district the property is located, and in those counties utilizing electronic data processing equipment the dollar amount of tax due from the person assessed allocable to each of those taxing districts, including a separate statement of the dollar amount of tax due which is allocable to a tax levied under the Illinois Local Library Act or to any other tax levied by a municipality or township for public library purposes,

(b) a separate statement for each of the taxing districts of the dollar amount of tax due which is allocable to a tax levied under the Illinois Pension Code or to any other tax levied by a municipality or township for public pension or retirement purposes,

(b-5) a list of each tax increment financing (TIF) district in which the property is located and the dollar amount of tax due that is allocable to the TIF district,

(c) the total tax rate,

(d) the total amount of tax due, and

(e) the amount by which the total tax and the tax allocable to each taxing district differs from the taxpayer's last prior tax bill.

The county treasurer shall ensure that only those taxing districts in which a parcel of property is located shall be listed on the bill for that property.

In all counties the statement shall also provide:

(1) the property index number or other suitable description,

(2) the assessment of the property,

(3) the statutory amount of each homestead exemption applied to the property,

(4) the assessed value of the property after application of all homestead exemptions,

(5) the equalization factors imposed by the county and by the Department, and

(6) the equalized assessment resulting from the application of the equalization factors to the basic assessment.

In all counties which do not classify property for purposes of taxation, for property on which a single family residence is situated the statement shall also include a statement to reflect the fair cash value determined for the property. In all counties which classify property for purposes of taxation in accordance with Section 4 of Article IX of the Illinois Constitution, for parcels of residential property in the lowest assessment classification the statement shall also include a statement to reflect the fair cash value determined for the property.

In all counties, the statement must include information that certain taxpayers may be eligible for tax exemptions, abatements, and other assistance programs and that, for more information, taxpayers should consult with the office of their township or county assessor and with the Illinois Department of Revenue.

In counties which use the estimated or accelerated billing methods, these statements shall only be provided with the final installment of taxes due. The provisions of this Section create a mandatory statutory duty. They are not merely directory or discretionary. The failure or neglect of the collector to mail the bill, or the failure of the taxpayer to receive the bill, shall not affect the validity of any tax, or the liability for the payment of any tax.

In all counties, the statement shall include information notifying taxpayers of each exemption that is available to a specific category of taxpayer and the deadlines for applying for those exemptions. That exemption information must either:

(1) meet the following criteria:

(A) the information must be in a font that is larger than the font of the principal text on the property tax bill, but in no event smaller than 12-point type, or, if the statement is provided by electronic means, then reasonable steps shall be taken to ensure that the type size is larger than the type size of the principal text on the same page;

(B) the information must be located on the front side of the first page of the property tax bill or notice;

(C) the information must be in a format that is distinct from other text, such as inside a border; and

(D) the information must be in a type style that is distinct from the principal type style used on the same page, such as bolded, italicized, underlined, or in a color that contrasts with the color of the principal text on the page; or

(2) be included in the envelope in which the other municipal informational material is sent, including, but not limited to, the following information: information regarding programs to defer taxes and options for taxpayers having difficulty affording their taxes; information describing how the assessment is calculated; information regarding options to appeal incorrect assessments; the tax rate and how it is calculated and applied; services that are supported by property tax payments; important dates on the assessment calendar, including when tax payments are due and deadlines for filing exemption and appeal applications; the process for updating tax billing information and exemptions if there is a change in ownership of the property.

(Source: P.A. 100-621, eff. 7-20-18; 101-134, eff. 7-26-19.)