Illinois General Assembly - Full Text of SB1629
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Full Text of SB1629  99th General Assembly




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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
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
17referred to in the copy is situated in a county which uses the
18estimated or accelerated billing methods, only an additional
19copy of the bill for the final installment of taxes due with
20respect to the real property shall be furnished and mailed by
21the mortgage lender to the mortgagor. A copy may be used by the
22collector in receipting for the tax paid, and a copy or record
23shall be retained by the collector.



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1(Source: P.A. 86-957; 87-818; 88-455.)
2    (35 ILCS 200/20-15)
3    Sec. 20-15. Information on bill or separate statement.
4There shall be printed on each bill, or on a separate slip
5which shall be mailed with the bill:
6        (a) a statement itemizing the rate at which taxes have
7    been extended for each of the taxing districts in the
8    county in whose district the property is located, and in
9    those counties utilizing electronic data processing
10    equipment the dollar amount of tax due from the person
11    assessed allocable to each of those taxing districts,
12    including a separate statement of the dollar amount of tax
13    due which is allocable to a tax levied under the Illinois
14    Local Library Act or to any other tax levied by a
15    municipality or township for public library purposes,
16        (b) a separate statement for each of the taxing
17    districts of the dollar amount of tax due which is
18    allocable to a tax levied under the Illinois Pension Code
19    or to any other tax levied by a municipality or township
20    for public pension or retirement purposes,
21        (c) the total tax rate,
22        (d) the total amount of tax due, and
23        (e) the amount by which the total tax and the tax
24    allocable to each taxing district differs from the
25    taxpayer's last prior tax bill.



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1    The county treasurer shall ensure that only those taxing
2districts in which a parcel of property is located shall be
3listed on the bill for that property.
4    In all counties the statement shall also provide:
5        (1) the property index number or other suitable
6    description,
7        (2) the assessment of the property,
8        (3) the statutory amount of each homestead exemption
9    applied to the property,
10        (4) the assessed value of the property after
11    application of all homestead exemptions,
12        (5) the equalization factors imposed by the county and
13    by the Department, and
14        (6) the equalized assessment resulting from the
15    application of the equalization factors to the basic
16    assessment.
17    In all counties which do not classify property for purposes
18of taxation, for property on which a single family residence is
19situated the statement shall also include a statement to
20reflect the fair cash value determined for the property. In all
21counties which classify property for purposes of taxation in
22accordance with Section 4 of Article IX of the Illinois
23Constitution, for parcels of residential property in the lowest
24assessment classification the statement shall also include a
25statement to reflect the fair cash value determined for the



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1    In all counties, the statement must include information
2that certain taxpayers may be eligible for tax exemptions,
3abatements, and other assistance programs and that, for more
4information, taxpayers should consult with the office of their
5township or county assessor and with the Illinois Department of
7    In all counties, the statement shall include information
8that certain taxpayers may be eligible for the Senior Citizens
9and Disabled Persons Property Tax Relief Act and that
10applications are available from the Illinois Department on
12    In counties which use the estimated or accelerated billing
13methods, these statements shall only be provided with the final
14installment of taxes due. The provisions of this Section create
15a mandatory statutory duty. They are not merely directory or
16discretionary. The failure or neglect of the collector to mail
17the bill, or the failure of the taxpayer to receive the bill,
18shall not affect the validity of any tax, or the liability for
19the payment of any tax.
20    Notwithstanding any other provision of law, a municipality
21that (i) has a population of 114,000 but not more than 117,000
22according to the 2010 decennial census, (ii) is located in a
23county with a population of more than 185,000 but not more than
24188,000 according to the 2010 decennial census, and (iii) has
25in effect on January 1, 2015 an ordinance imposing a municipal
26service charge on all residential locations within the



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1municipality for the collection, hauling, and disposal of
2garbage, refuse, and ashes may enter into an intergovernmental
3agreement with the county in which the municipality is situated
4to provide that the county collector shall include with the
5property tax bill for each such residential parcel within the
6municipality an invoice for those collection, hauling, and
7disposal services.
8    The municipality shall provide the invoices to the county
9collector not less than 15 days before the tax bill is mailed
10to the property owner and may reimburse the county collector
11for any necessary expenses associated with mailing the invoices
12as provided in the agreement.
13    Nothing in this amendatory Act of the 99th General Assembly
14shall be construed to authorize a municipality to require that
15such garbage, refuse, and ashes from residential locations be
16disposed of at a specific disposal site or sites.
17(Source: P.A. 97-689, eff. 6-14-12; 98-93, eff. 7-16-13.)