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1    AN ACT concerning local government.
 
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 is enclosed with the property tax bill, to each
14mortgagor of the property at his or her last known address as
15shown on the records of the mortgage lender. However, if the
16property referred to in the copy is situated in a county which
17uses the estimated or accelerated billing methods, only an
18additional copy of the bill for the final installment of taxes
19due with respect to the real property shall be furnished and
20mailed by the mortgage lender to the mortgagor. A copy may be
21used by the collector in receipting for the tax paid, and a
22copy or record shall be retained by the collector.
23(Source: P.A. 86-957; 87-818; 88-455.)
 

 

 

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

 

 

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

 

 

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1that certain taxpayers may be eligible for tax exemptions,
2abatements, and other assistance programs and that, for more
3information, taxpayers should consult with the office of their
4township or county assessor and with the Illinois Department of
5Revenue.
6    In all counties, the statement shall include information
7that certain taxpayers may be eligible for the Senior Citizens
8and Disabled Persons Property Tax Relief Act and that
9applications are available from the Illinois Department on
10Aging.
11    In counties which use the estimated or accelerated billing
12methods, these statements shall only be provided with the final
13installment of taxes due. The provisions of this Section create
14a mandatory statutory duty. They are not merely directory or
15discretionary. The failure or neglect of the collector to mail
16the bill, or the failure of the taxpayer to receive the bill,
17shall not affect the validity of any tax, or the liability for
18the payment of any tax.
19    Notwithstanding any other provision of law, a municipality
20with a population of more than 100,000 but less than 1,000,000
21may enter into an intergovernmental agreement with the county
22in which the municipality is situated to provide that the
23county collector shall include with the property tax bill for
24each parcel of property within the municipality an invoice for
25municipal service charges for the disposal of garbage, refuse,
26or ashes. The municipality shall provide the invoices to the

 

 

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1county collector not less than 15 days before the tax bill is
2mailed to the property owner and may reimburse the county
3collector for any necessary expenses associated with mailing
4the invoices as provided in the agreement.
5(Source: P.A. 97-689, eff. 6-14-12; 98-93, eff. 7-16-13.)