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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||||
5 | Section 20-15 as follows:
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6 | (35 ILCS 200/20-15)
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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:
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10 | (a) a statement itemizing the rate at which taxes have | ||||||||||||||||||||||||||
11 | been extended for
each of the taxing districts in the | ||||||||||||||||||||||||||
12 | county in whose district the property is
located, and in | ||||||||||||||||||||||||||
13 | 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 tax | ||||||||||||||||||||||||||
17 | due which is allocable to a tax
levied under the Illinois | ||||||||||||||||||||||||||
18 | Local Library Act or to any other tax levied by a
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19 | municipality or township for public library purposes,
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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 |
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1 | for public
pension or retirement purposes,
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2 | (c) the total tax rate,
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3 | (d) the total amount of tax due, and
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4 | (e) the amount by which the total tax and the tax | ||||||
5 | allocable to each taxing
district differs from the | ||||||
6 | taxpayer's last prior tax bill.
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7 | The county treasurer shall ensure that only those taxing | ||||||
8 | districts in
which a parcel of property is located shall be | ||||||
9 | listed on the bill for that
property.
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10 | In all counties the statement shall also provide:
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11 | (1) the property index number or other suitable | ||||||
12 | description,
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13 | (2) the assessment of the property,
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14 | (3) the equalization factors imposed by the county and | ||||||
15 | by the Department,
and
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16 | (4) the equalized assessment resulting from the | ||||||
17 | application of the
equalization factors to the basic | ||||||
18 | assessment.
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19 | In all counties which do not classify property for purposes | ||||||
20 | of taxation, for
property on which a single family residence is | ||||||
21 | situated the statement shall
also include a statement to | ||||||
22 | reflect the fair cash value determined for the
property. In all | ||||||
23 | counties which classify property for purposes of taxation in
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24 | accordance with Section 4 of Article IX of the Illinois | ||||||
25 | Constitution, for
parcels of residential property in the lowest | ||||||
26 | assessment classification the
statement shall also include a |
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1 | statement to reflect the fair cash value
determined for the | ||||||
2 | property.
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3 | In all counties, the statement must include information | ||||||
4 | that certain
taxpayers may be eligible for tax exemptions, | ||||||
5 | abatements, and other assistance programs and that, for more | ||||||
6 | information, taxpayers should consult with the office of their | ||||||
7 | township or county assessor and with the Illinois Department of | ||||||
8 | Revenue.
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9 | In all counties, the statement shall include information | ||||||
10 | that certain
taxpayers may be eligible for the Senior Citizens | ||||||
11 | and Disabled Persons Property
Tax Relief and Pharmaceutical | ||||||
12 | Assistance Act and that applications are
available from the | ||||||
13 | Illinois Department on Aging.
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14 | In counties which use the estimated or accelerated billing | ||||||
15 | methods, these
statements shall only be provided with the final | ||||||
16 | installment of taxes due. The
provisions of this Section create | ||||||
17 | a mandatory statutory duty. They are not
merely directory or | ||||||
18 | discretionary. The failure or neglect of the collector to
mail | ||||||
19 | the bill, or the failure of the taxpayer to receive the bill, | ||||||
20 | shall not
affect the validity of any tax, or the liability for | ||||||
21 | the payment of any tax. | ||||||
22 | In Cook County, the statement must include, for each tax | ||||||
23 | increment financing project that affects
the taxpayer: | ||||||
24 | (1) a description of the project; | ||||||
25 | (2) a statement of initial total equalized assessed
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26 | value of the property in the project area before the tax
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1 | increment financing; | ||||||
2 | (3) a statement of the current total equalized assessed
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3 | value of the property in the project area; | ||||||
4 | (4) a statement of the impact of the tax increment | ||||||
5 | financing on each tax rate for each affected taxing
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6 | district; and | ||||||
7 | (5) projections for future impacts of the tax increment
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8 | financing on each tax rate for each affected taxing
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9 | district.
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10 | (Source: P.A. 95-644, eff. 10-12-07.)
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11 | Section 90. The State Mandates Act is amended by adding | ||||||
12 | Section 8.32 as follows: | ||||||
13 | (30 ILCS 805/8.32 new) | ||||||
14 | Sec. 8.32. Exempt mandate. Notwithstanding Sections 6 and 8 | ||||||
15 | of this Act, no reimbursement by the State is required for the | ||||||
16 | implementation of any mandate created by this amendatory Act of | ||||||
17 | the 95th General Assembly.
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18 | Section 99. Effective date. This Act takes effect upon | ||||||
19 | becoming law.
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