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Public Act 101-0134


 

Public Act 0134 101ST GENERAL ASSEMBLY

  
  
  

 


 
Public Act 101-0134
 
HB2209 EnrolledLRB101 07533 HLH 52578 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Property Tax Code is amended by changing
Section 20-15 as follows:
 
    (35 ILCS 200/20-15)
    Sec. 20-15. Information on bill or separate statement.
There shall be printed on each bill, or on a separate slip
which shall be mailed with the bill:
        (a) a statement itemizing the rate at which taxes have
    been extended for each of the taxing districts in the
    county in whose district the property is located, and in
    those counties utilizing electronic data processing
    equipment the dollar amount of tax due from the person
    assessed allocable to each of those taxing districts,
    including a separate statement of the dollar amount of tax
    due which is allocable to a tax levied under the Illinois
    Local Library Act or to any other tax levied by a
    municipality or township for public library purposes,
        (b) a separate statement for each of the taxing
    districts of the dollar amount of tax due which is
    allocable to a tax levied under the Illinois Pension Code
    or to any other tax levied by a municipality or township
    for public pension or retirement purposes,
        (b-5) a list of each tax increment financing (TIF)
    district in which the property is located and the dollar
    amount of tax due that is allocable to the TIF district,
        (c) the total tax rate,
        (d) the total amount of tax due, and
        (e) the amount by which the total tax and the tax
    allocable to each taxing district differs from the
    taxpayer's last prior tax bill.
    The county treasurer shall ensure that only those taxing
districts in which a parcel of property is located shall be
listed on the bill for that property.
    In all counties the statement shall also provide:
        (1) the property index number or other suitable
    description,
        (2) the assessment of the property,
        (3) the statutory amount of each homestead exemption
    applied to the property,
        (4) the assessed value of the property after
    application of all homestead exemptions,
        (5) the equalization factors imposed by the county and
    by the Department, and
        (6) the equalized assessment resulting from the
    application of the equalization factors to the basic
    assessment.
    In all counties which do not classify property for purposes
of taxation, for property on which a single family residence is
situated the statement shall also include a statement to
reflect the fair cash value determined for the property. In all
counties which classify property for purposes of taxation in
accordance with Section 4 of Article IX of the Illinois
Constitution, for parcels of residential property in the lowest
assessment classification the statement shall also include a
statement to reflect the fair cash value determined for the
property.
    In all counties, the statement 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 assessor and with the Illinois Department of
Revenue.
    In counties which use the estimated or accelerated billing
methods, these statements shall only be provided with the final
installment of taxes due. The provisions of this Section create
a mandatory statutory duty. They are not merely directory or
discretionary. The failure or neglect of the collector to mail
the bill, or the failure of the taxpayer to receive the bill,
shall not affect the validity of any tax, or the liability for
the payment of any tax.
(Source: P.A. 99-143, eff. 7-27-15; 100-621, eff. 7-20-18.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 7/26/2019