State of Illinois
92nd General Assembly

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 1        AN ACT concerning property taxes.

 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 20-15 as follows:

 6        (35 ILCS 200/20-15)
 7        Sec.  20-15.   Information on bill or separate statement.
 8    There shall be printed on each bill, or on  a  separate  slip
 9    which shall be mailed with the bill:
10             (a)  a  statement  itemizing the rate at which taxes
11        have been extended for each of the  taxing  districts  in
12        the county in whose district the property is located, and
13        in  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
17        tax  due  which  is  allocable  to a tax levied under the
18        Illinois Local Library Act or to any other tax levied  by
19        a 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
24        for public pension or retirement purposes,
25             (c)  the total tax rate,
26             (d)  the total amount of tax due, and
27             (e)  the amount by which the total tax and  the  tax
28        allocable  to  each  taxing  district  differs  from  the
29        taxpayer's last prior tax bill; and
30             (f)  the time period for filing a complaint with the
31        board of review and the time period for filing a petition
                            -2-                LRB9201558SMdv
 1        with the Property Tax Appeal Board.
 2        The  county treasurer shall ensure that only those taxing
 3    districts in which a parcel of property is located  shall  be
 4    listed on the bill for that property.
 5        In all counties the statement shall also provide:
 6             (1)  the  property  index  number  or other suitable
 7        description,
 8             (2)  the assessment of the property,
 9             (3)  the equalization factors imposed by the  county
10        and by the Department, and
11             (4)  the  equalized  assessment  resulting  from the
12        application of the  equalization  factors  to  the  basic
13        assessment.
14        In  all  counties  which  do  not  classify  property for
15    purposes of taxation, for property on which a  single  family
16    residence  is  situated  the  statement  shall also include a
17    statement to reflect the fair cash value determined  for  the
18    property.   In  all  counties  which  classify  property  for
19    purposes of taxation in accordance with Section 4 of  Article
20    IX  of  the Illinois Constitution, for parcels of residential
21    property  in  the  lowest   assessment   classification   the
22    statement  shall also include a statement to reflect the fair
23    cash value determined for the property.
24        In all counties, the statement shall include  information
25    that  certain  taxpayers  may  be  eligible  for  the  Senior
26    Citizens   and  Disabled  Persons  Property  Tax  Relief  and
27    Pharmaceutical  Assistance  Act  and  that  applications  are
28    available from the Illinois Department of Revenue.
29        In  counties  which  use  the  estimated  or  accelerated
30    billing methods, these statements shall only be provided with
31    the final installment of taxes due. The  provisions  of  this
32    Section  create  a  mandatory  statutory  duty.  They are not
33    merely directory or discretionary. The failure or neglect  of
34    the  collector  to  mail  the  bill,  or  the  failure of the
                            -3-                LRB9201558SMdv
 1    taxpayer to receive the bill, shall not affect  the  validity
 2    of any tax, or the liability for the payment of any tax.
 3    (Source: P.A. 91-699, eff. 1-1-01.)

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