103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2588

 

Introduced 2/15/2023, by Rep. Travis Weaver

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/18-17 new
35 ILCS 200/20-15

    Amends the Property Tax Code. Provides that each property tax bill shall contain a separate statement for each of the taxing districts setting forth the dollar amount of tax due that will be used by the taxing district to pick up or otherwise pay its employees' contributions to a public pension fund. Provides that each taxing district that picks up or otherwise pays its employees' contributions to a public pension fund must certify this information to the county clerk on or before the last Tuesday in December. Effective immediately.


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A BILL FOR

 

HB2588LRB103 30240 HLH 56668 b

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
5Section 20-15 and by adding Section 18-17 as follows:
 
6    (35 ILCS 200/18-17 new)
7    Sec. 18-17. Taxing district; pension pick up. If a taxing
8district picks up or otherwise pays its employees'
9contributions to a public pension fund, then that taxing
10district must annually certify to the county clerk of each
11county in which the taxing district is located, on or before
12the last Tuesday in December, the dollar amount of its tax levy
13that will be used for that purpose.
 
14    (35 ILCS 200/20-15)
15    Sec. 20-15. Information on bill or separate statement.
16There shall be printed on each bill, or on a separate slip
17which shall be mailed with the bill:
18        (a) a statement itemizing the rate at which taxes have
19    been extended for each of the taxing districts in the
20    county in whose district the property is located, and in
21    those counties utilizing electronic data processing
22    equipment the dollar amount of tax due from the person

 

 

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1    assessed allocable to each of those taxing districts,
2    including a separate statement of the dollar amount of tax
3    due which is allocable to a tax levied under the Illinois
4    Local Library Act or to any other tax levied by a
5    municipality or township for public library purposes,
6        (b) a separate statement for each of the taxing
7    districts of the dollar amount of tax due which is
8    allocable to a tax levied under the Illinois Pension Code
9    or to any other tax levied by a municipality or township
10    for public pension or retirement purposes,
11        (b-5) a list of each tax increment financing (TIF)
12    district in which the property is located and the dollar
13    amount of tax due that is allocable to the TIF district,
14        (b-10) a separate statement for each of the taxing
15    districts setting forth the dollar amount of tax due that
16    will be used by the taxing district to pick up or otherwise
17    pay its employees' contributions to a public pension fund,
18        (c) the total tax rate,
19        (d) the total amount of tax due, and
20        (e) the amount by which the total tax and the tax
21    allocable to each taxing district differs from the
22    taxpayer's last prior tax bill.
23    The county treasurer shall ensure that only those taxing
24districts in which a parcel of property is located shall be
25listed on the bill for that property.
26    In all counties the statement shall also provide:

 

 

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

 

 

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1township or county assessor and with the Illinois Department
2of Revenue.
3    In counties which use the estimated or accelerated billing
4methods, these statements shall only be provided with the
5final installment of taxes due. The provisions of this Section
6create a mandatory statutory duty. They are not merely
7directory or discretionary. The failure or neglect of the
8collector to mail the bill, or the failure of the taxpayer to
9receive the bill, shall not affect the validity of any tax, or
10the liability for the payment of any tax.
11(Source: P.A. 100-621, eff. 7-20-18; 101-134, eff. 7-26-19.)
 
12    Section 99. Effective date. This Act takes effect upon
13becoming law.