HB0507 95TH GENERAL ASSEMBLY

LRB095 07319 BDD 27458 b

95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008
HB0507

Introduced 2/1/2007, by Rep. Jack D. Franks

SYNOPSIS AS INTRODUCED:

35 ILCS 200/20-15
35 ILCS 200/21-308 new

Amends the Property Tax Code. Provides that each tax bill 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 collector and with the Illinois Department of Revenue. Authorizes counties to establish and operate a homestead protection program under which the county treasurer may make payments from the indemnity fund to pay the delinquent taxes, along with all associated fees and interest, on the primary residence of eligible taxpayers. Provides that the county treasurer shall have a lien on the property in the amount of the assistance provided. Sets forth requirements for the program. Effective immediately.

FISCAL NOTE ACT MAY APPLY

HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

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 and by adding Section 21-308 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,

(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 equalization factors imposed by the county and by the Department, and

(4) 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 may 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 collector and with the Illinois Department of Revenue.

In all counties, the statement shall include information that certain taxpayers may be eligible for the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act and that applications are available from 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. 91-699, eff. 1-1-01.)

(35 ILCS 200/21-308 new)

Sec. 21-308. County homestead protection program.

(a) Each county may establish and operate a homestead protection program under which the county treasurer may make payments from the general fund of the county to pay the delinquent taxes, along with all associated fees and interest, on the primary residence of eligible taxpayers.

(b) To be eligible to receive assistance under a county homestead protection program, a taxpayer must satisfy all of the following criteria:

(1) the taxpayer's primary residence is located within the county operating the homestead protection program;

(2) but for the failure to submit an application or certification, for the taxpayer's primary residence and in the taxable year for which the taxes are delinquent, the taxpayer would have been eligible to receive:

(A) an exemption under Section 15-165, 15-170, or 15-172 of this Act;

(B) a deferral or exemption under the Longtime Owner-Occupant Property Tax Relief Act;

(C) property-tax assistance under the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act; or

(D) a deferral under the Senior Citizens Real Estate Tax Deferral Act; and

(3) the taxpayer has not received assistance under the homestead protection program on a previous occasion.

(c) If a taxpayer receives assistance under a county homestead protection program, then the county treasurer of the county in which the primary residence is located has a lien on the residence for the amount of the assistance. The treasurer must notify the taxpayer, in writing, of the existence of the lien. Such liens have the same force, effect, and priority as a judgment lien and continue from the date of the recording until the lien is released or otherwise discharged.

Section 99. Effective date. This Act takes effect upon becoming law.