Full Text of HB4104 94th General Assembly
HB4104 94TH GENERAL ASSEMBLY
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94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006 HB4104
Introduced 8/30/2005, by Rep. Jack D. Franks SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/20-15 |
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35 ILCS 200/21-295 |
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35 ILCS 200/21-300 |
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35 ILCS 200/21-308 new |
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Amends the Property Tax Code. Provides that each tax bill 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 collector and with the Illinois Department of Revenue. Authorizes counties to establish and operate a homestead protection program under which the county treasurer may make payments from the indemnity fund to pay the delinquent taxes, along with all associated fees and interest, on the primary residence of eligible taxpayers. Provides that the county treasurer shall have a lien on the property in the amount of the assistance provided. Sets forth requirements for the program. Effective immediately.
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FISCAL NOTE ACT MAY APPLY | |
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
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A BILL FOR
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HB4104 |
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LRB094 13084 BDD 47934 b |
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by changing | 5 |
| Sections 20-15, 21-295, and 21-300 and by adding Section 21-308 | 6 |
| as follows:
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| (35 ILCS 200/20-15)
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| Sec. 20-15. Information on bill or separate statement. | 9 |
| There shall be
printed on each bill, or on a separate slip | 10 |
| which shall be mailed with the
bill:
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| (a) a statement itemizing the rate at which taxes have | 12 |
| been extended for
each of the taxing districts in the | 13 |
| county in whose district the property is
located, and in | 14 |
| those counties utilizing
electronic data processing | 15 |
| equipment the dollar amount of tax due from the
person | 16 |
| assessed allocable to each of those taxing districts, | 17 |
| including a
separate statement of the dollar amount of tax | 18 |
| due which is allocable to a tax
levied under the Illinois | 19 |
| Local Library Act or to any other tax levied by a
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| municipality or township for public library purposes,
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| (b) a separate statement for each of the taxing | 22 |
| districts of the dollar
amount of tax due which is | 23 |
| allocable to a tax levied under the Illinois Pension
Code | 24 |
| or to any other tax levied by a municipality or township | 25 |
| for public
pension or retirement purposes,
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| (c) the total tax rate,
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| (d) the total amount of tax due, and
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| (e) the amount by which the total tax and the tax | 29 |
| allocable to each taxing
district differs from the | 30 |
| taxpayer's last prior tax bill.
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| The county treasurer shall ensure that only those taxing | 32 |
| districts in
which a parcel of property is located shall be |
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HB4104 |
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LRB094 13084 BDD 47934 b |
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| listed on the bill for that
property.
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| In all counties the statement shall also provide:
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| (1) the property index number or other suitable | 4 |
| description,
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| (2) the assessment of the property,
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| (3) the equalization factors imposed by the county and | 7 |
| by the Department,
and
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| (4) the equalized assessment resulting from the | 9 |
| application of the
equalization factors to the basic | 10 |
| assessment.
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| In all counties which do not classify property for purposes | 12 |
| of taxation, for
property on which a single family residence is | 13 |
| situated the statement shall
also include a statement to | 14 |
| reflect the fair cash value determined for the
property. In all | 15 |
| counties which classify property for purposes of taxation in
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| accordance with Section 4 of Article IX of the Illinois | 17 |
| Constitution, for
parcels of residential property in the lowest | 18 |
| assessment classification the
statement shall also include a | 19 |
| statement to reflect the fair cash value
determined for the | 20 |
| property.
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| In all counties, the statement must include information | 22 |
| that certain
taxpayers may be eligible for tax exemptions, | 23 |
| abatements, and other assistance programs and that, for more | 24 |
| information, taxpayers should consult with the office of their | 25 |
| township or county collector and with the Illinois Department | 26 |
| of Revenue.
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| In all counties, the statement shall include information | 28 |
| that certain
taxpayers may be eligible for the Senior Citizens | 29 |
| and Disabled Persons Property
Tax Relief and Pharmaceutical | 30 |
| Assistance Act and that applications are
available from the | 31 |
| Illinois Department of Revenue.
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| In counties which use the estimated or accelerated billing | 33 |
| methods, these
statements shall only be provided with the final | 34 |
| installment of taxes due. The
provisions of this Section create | 35 |
| a mandatory statutory duty. They are not
merely directory or | 36 |
| discretionary. The failure or neglect of the collector to
mail |
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| the bill, or the failure of the taxpayer to receive the bill, | 2 |
| shall not
affect the validity of any tax, or the liability for | 3 |
| the payment of any tax.
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| (Source: P.A. 91-699, eff. 1-1-01.)
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| (35 ILCS 200/21-295)
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| Sec. 21-295. Creation of indemnity fund.
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| (a) In counties of less than 3,000,000 inhabitants, each | 8 |
| person
purchasing any property at a sale under this Code shall | 9 |
| pay
to the County Collector, prior to the issuance of any | 10 |
| certificate of purchase,
a fee of $20 for each item purchased. | 11 |
| A like sum shall be paid for each year
that all or a portion of
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| subsequent taxes are paid by the tax purchaser
and posted to
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| the tax judgment, sale, redemption and forfeiture record where | 14 |
| the underlying
certificate of purchase is recorded.
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| (a-5) In counties of 3,000,000 or more inhabitants, each | 16 |
| person purchasing
property at a
sale under this Code shall pay | 17 |
| to the County Collector a
fee of $80
for each item purchased | 18 |
| plus an additional sum equal to 5% of taxes,
interest, and | 19 |
| penalties paid by the purchaser, including the taxes,
interest, | 20 |
| and penalties paid
under Section 21-240. In these counties, the | 21 |
| certificate holder shall also pay
to the County Collector a fee | 22 |
| of $80 for each year that all or a portion of
subsequent taxes | 23 |
| are paid by the tax purchaser and posted to the tax judgment,
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| sale, redemption, and forfeiture record, plus an additional sum | 25 |
| equal to 5% of
all subsequent taxes, interest, and penalties. | 26 |
| The additional 5% fees are not required after December 31, | 27 |
| 2006.
The changes to this subsection made by this amendatory | 28 |
| Act of the 91st
General Assembly are not a new enactment, but | 29 |
| declaratory of existing law.
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| (b) The amount paid prior to issuance of the certificate of | 31 |
| purchase
pursuant to subsection (a) or (a-5) shall be included | 32 |
| in the purchase price of
the property in the
certificate of | 33 |
| purchase and all amounts paid under this Section shall be
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| included in the amount
required to redeem under Section 21-355.
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| Except as otherwise provided in subsection (b) of Section |
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| 21-300, all
money received under subsection (a) or (a-5) shall | 2 |
| be paid by the Collector
to the
County Treasurer of the County | 3 |
| in which the land is situated, for the purpose
of an indemnity | 4 |
| fund. The County Treasurer, as trustee of that fund, shall
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| invest all of that fund, principal and income, in his or her | 6 |
| hands from time to
time, if not immediately required for | 7 |
| payments of indemnities under subsection
(a) of Section 21-305, | 8 |
| in investments permitted by the Illinois State Board of
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| Investment under Article 22A of the Illinois Pension Code. The | 10 |
| county
collector shall report annually to the county clerk on | 11 |
| the condition and
income of the fund. The indemnity fund shall | 12 |
| be held to satisfy judgments
obtained against the County | 13 |
| Treasurer, as trustee of the fund and may be used to operate a | 14 |
| homestead protection program under Section 21-308 . No payment | 15 |
| shall
be made from the fund, except upon a judgment of the | 16 |
| court which ordered the
issuance of a tax deed or under a | 17 |
| homestead protection program under Section 21-308 .
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| (Source: P.A. 94-412, eff. 8-2-05.)
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| (35 ILCS 200/21-300)
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| Sec. 21-300. Amount to be retained in indemnity fund.
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| (a) The county board in each county shall determine the | 22 |
| amount of the fund
to be maintained in that county, which | 23 |
| amount shall not be less than 0.03% of
the total assessed | 24 |
| valuation, as equalized by the Department, of property
within | 25 |
| the County, or $50,000, whichever is greater, and , if the | 26 |
| county does not operate a homestead protection program under | 27 |
| Section 21-308, shall not be greater
than $1,000,000 in | 28 |
| counties with less than 3,000,000 inhabitants, and not
greater | 29 |
| than $2,000,000 in counties with 3,000,000 or more inhabitants. | 30 |
| Any
moneys accumulated by the County Treasurer in excess of the | 31 |
| amount so
established, as trustee of the fund, shall be paid by | 32 |
| him or her annually to
the general fund of the County.
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| (b) In counties in which a Tort Liability Fund is | 34 |
| established, all sums of
money received under subsection (a) of | 35 |
| Section 21-295 may be deposited in the
general fund of the |
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LRB094 13084 BDD 47934 b |
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| county for general county governmental purposes, if the
county | 2 |
| board provides by ordinance that the indemnity required by this | 3 |
| Section
shall be provided by the Tort Liability Fund.
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| (Source: P.A. 86-1028; 86-1431; 88-455.)
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| (35 ILCS 200/21-308 new) | 6 |
| Sec. 21-308. County homestead protection program.
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| (a) Each county may establish and operate a homestead | 8 |
| protection program under which the county treasurer may make | 9 |
| payments from the indemnity fund to pay the delinquent taxes, | 10 |
| along with all associated fees and interest, on the primary | 11 |
| residence of eligible taxpayers. | 12 |
| (b) To be eligible to receive assistance under a county | 13 |
| homestead protection program, a taxpayer must satisfy all of | 14 |
| the following criteria: | 15 |
| (1) the taxpayer's primary residence is located within | 16 |
| the county operating the homestead protection program; | 17 |
| (2) but for the failure to submit an application or | 18 |
| certification, for the taxpayer's primary residence and in | 19 |
| the taxable year for which the taxes are delinquent, the | 20 |
| taxpayer would have been eligible to receive: | 21 |
| (A) an exemption under Section 15-165, 15-170, or | 22 |
| 15-172 of this Act; | 23 |
| (B) a deferral or exemption under the Longtime | 24 |
| Owner-Occupant Property Tax Relief Act; | 25 |
| (C) property-tax assistance under the the Senior | 26 |
| Citizens and Disabled Persons Property
Tax Relief and | 27 |
| Pharmaceutical Assistance Act; or | 28 |
| (D) a deferral under the Senior Citizens Real | 29 |
| Estate Tax Deferral Act; and | 30 |
| (3) the taxpayer has not received assistance under the | 31 |
| homestead protection program on a previous occasion. | 32 |
| (c) If a taxpayer receives assistance under a county | 33 |
| homestead protection program, then the county treasurer of the | 34 |
| county in which the primary residence is
located has a lien on | 35 |
| the residence for the amount of the assistance. The treasurer |
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| must notify the taxpayer, in writing, of the existence of the | 2 |
| lien. Such
liens have the same force, effect, and priority as a | 3 |
| judgment lien and
continue from the date of the recording until | 4 |
| the lien is
released or otherwise discharged. The county | 5 |
| treasurer may, at any
time, release all or any portion of the | 6 |
| property subject to a lien
under this Section or subordinate | 7 |
| the lien to other liens if he
or she determines that the | 8 |
| release or subordination of the
lien will not endanger or | 9 |
| jeopardize the collection of the amount of assistance. | 10 |
| (d) In no event may the operation of a homestead protection | 11 |
| program reduce the amount of the indemnity fund that is | 12 |
| available to make payments under Section 21-305 to less than | 13 |
| 0.03% of
the total assessed valuation, as equalized by the | 14 |
| Department, of property
within the county, or $50,000, | 15 |
| whichever is greater.
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| Section 99. Effective date. This Act takes effect upon | 17 |
| becoming law.
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