Full Text of SB3751 97th General Assembly
SB3751 97TH GENERAL ASSEMBLY |
| | 97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012 SB3751 Introduced 2/10/2012, by Sen. Emil Jones, III SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Provides that, in Cook County, a claim for a refund is allowed if the right to a refund arose less than 20 years prior to the date the application is filed. Provides that applications for refunds based on claims arising more than 5 but less than 20 years prior to the date the application is filed are allowed only if the application is filed after September 1, 2011 (now, between September 1, 2011 and September 1, 2012). Removes a limitation on the aggregate total amount of taxes and interest allowed to be refunded for all claims arising more than 5 years prior to the date the application is filed. Effective immediately.
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| | FISCAL NOTE ACT MAY APPLY | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY | STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT |
| | A BILL FOR |
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| | | SB3751 | | LRB097 19052 HLH 64291 b |
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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 20-175 as follows:
| 6 | | (35 ILCS 200/20-175)
| 7 | | Sec. 20-175. Refund for erroneous assessments or | 8 | | overpayments. | 9 | | (a) If any
property is twice assessed for the same year, or | 10 | | assessed before it becomes
taxable, and the erroneously | 11 | | assessed taxes have been paid either at sale or
otherwise, or | 12 | | have been overpaid by the same claimant or by different
| 13 | | claimants, the County Collector, upon being satisfied of the | 14 | | facts in the case,
shall refund the taxes to the proper | 15 | | claimant. When the County Collector is
unable to determine the | 16 | | proper claimant, the circuit court, on petition of the
person | 17 | | paying the taxes, or his or her agent, and being satisfied of | 18 | | the facts
in the case, shall direct the county collector to | 19 | | refund the taxes and deduct
the amount thereof, pro rata, from | 20 | | the moneys due to taxing bodies which
received the taxes | 21 | | erroneously paid, or their legal successors. Pleadings
in | 22 | | connection with the petition provided for in this Section shall | 23 | | conform
to that prescribed in the Civil Practice Law. Appeals |
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| 1 | | may be taken from the
judgment of the circuit court, either by | 2 | | the county collector or by the
petitioner, as in other civil | 3 | | cases. A claim for refund shall not be allowed
unless a | 4 | | petition is filed within 5 years from the date the right to a | 5 | | refund
arose. If a certificate of error results in the | 6 | | allowance of a homestead
exemption not previously allowed, the | 7 | | county collector shall pay the taxpayer
interest on the amount | 8 | | of taxes paid that are attributable to the amount of the
| 9 | | additional allowance, at the rate of 6% per year. To cover the | 10 | | cost of
interest, the county collector shall proportionately | 11 | | reduce the distribution of
taxes collected for each taxing | 12 | | district in which the property is situated.
| 13 | | (b) Notwithstanding any other provision of law, in Cook | 14 | | County a claim for refund under this Section is also allowed if | 15 | | the application therefor is filed after between September 1, | 16 | | 2011 and September 1, 2012 and the right to a refund arose less | 17 | | than 20 more than 5 years prior to the date the application is | 18 | | filed but not earlier than January 1, 2000 . The Cook County | 19 | | Treasurer, upon being satisfied of the facts in the case, shall | 20 | | refund the taxes to the proper claimant and shall | 21 | | proportionately reduce the distribution of taxes collected for | 22 | | each taxing district in which the property is situated. Refunds | 23 | | under this subsection shall be paid in the order in which the | 24 | | claims are received. The Cook County Treasurer shall not accept | 25 | | a claim for refund under this subsection before September 1, | 26 | | 2011. For the purposes of this subsection, the Cook County |
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| 1 | | Treasurer shall accept a claim for refund by mail or in person. | 2 | | In no event shall a refund be paid under this subsection if the | 3 | | issuance of that refund would cause the aggregate total of | 4 | | taxes and interest refunded for all claims under this | 5 | | subsection to exceed $350,000. The Cook County Treasurer shall | 6 | | notify the public of the provisions of this subsection on the | 7 | | Treasurer's website. A home rule unit may not regulate claims | 8 | | for refunds in a
manner that is inconsistent with this Act. | 9 | | This Section is a limitation of
home
rule powers under | 10 | | subsection (i) of Section 6 of Article VII of the Illinois
| 11 | | Constitution. | 12 | | (Source: P.A. 97-521, eff. 8-23-11.)
| 13 | | Section 99. Effective date. This Act takes effect upon | 14 | | becoming law.
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