HB2209 EnrolledLRB101 07533 HLH 52578 b

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 20-15 as follows:
6    (35 ILCS 200/20-15)
7    Sec. 20-15. Information on bill or separate statement.
8There shall be printed on each bill, or on a separate slip
9which shall be mailed with the bill:
10        (a) a statement itemizing the rate at which taxes have
11    been extended for each of the taxing districts in the
12    county in whose district the property is located, and in
13    those counties utilizing electronic data processing
14    equipment the dollar amount of tax due from the person
15    assessed allocable to each of those taxing districts,
16    including a separate statement of the dollar amount of tax
17    due which is allocable to a tax levied under the Illinois
18    Local Library Act or to any other tax levied by a
19    municipality or township for public library purposes,
20        (b) a separate statement for each of the taxing
21    districts of the dollar amount of tax due which is
22    allocable to a tax levied under the Illinois Pension Code
23    or to any other tax levied by a municipality or township



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



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1of taxation, for property on which a single family residence is
2situated the statement shall also include a statement to
3reflect the fair cash value determined for the property. In all
4counties which classify property for purposes of taxation in
5accordance with Section 4 of Article IX of the Illinois
6Constitution, for parcels of residential property in the lowest
7assessment classification the statement shall also include a
8statement to reflect the fair cash value determined for the
10    In all counties, the statement must include information
11that certain taxpayers may be eligible for tax exemptions,
12abatements, and other assistance programs and that, for more
13information, taxpayers should consult with the office of their
14township or county assessor and with the Illinois Department of
16    In counties which use the estimated or accelerated billing
17methods, these statements shall only be provided with the final
18installment of taxes due. The provisions of this Section create
19a mandatory statutory duty. They are not merely directory or
20discretionary. The failure or neglect of the collector to mail
21the bill, or the failure of the taxpayer to receive the bill,
22shall not affect the validity of any tax, or the liability for
23the payment of any tax.
24(Source: P.A. 99-143, eff. 7-27-15; 100-621, eff. 7-20-18.)
25    Section 99. Effective date. This Act takes effect upon
26becoming law.