Rep. Michael W. Tryon

Filed: 3/13/2013

 

 


 

 


 
09800HB1039ham001LRB098 03818 HLH 42396 a

1
AMENDMENT TO HOUSE BILL 1039

2    AMENDMENT NO. ______. Amend House Bill 1039 by replacing
3everything after the enacting clause with the following:
 
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.

 

 

09800HB1039ham001- 2 -LRB098 03818 HLH 42396 a

1There shall be printed on each bill, or on a separate slip
2which shall be mailed with the bill:
3        (a) a statement itemizing the rate at which taxes have
4    been extended for each of the taxing districts in the
5    county in whose district the property is located, and in
6    those counties utilizing electronic data processing
7    equipment the dollar amount of tax due from the person
8    assessed allocable to each of those taxing districts,
9    including a separate statement of the dollar amount of tax
10    due which is allocable to a tax levied under the Illinois
11    Local Library Act or to any other tax levied by a
12    municipality or township for public library purposes,
13        (b) a separate statement for each of the taxing
14    districts of the dollar amount of tax due which is
15    allocable to a tax levied under the Illinois Pension Code
16    or to any other tax levied by a municipality or township
17    for public pension or retirement purposes,
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    In addition, each bill shall contain a separate line item
24for each taxing district setting forth the dollar amount of tax
25due that will be used by the taxing district to pick up or
26otherwise pay its employees' contributions to a public pension

 

 

09800HB1039ham001- 3 -LRB098 03818 HLH 42396 a

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

 

 

09800HB1039ham001- 4 -LRB098 03818 HLH 42396 a

1abatements, and other assistance programs and that, for more
2information, taxpayers should consult with the office of their
3township or county assessor and with the Illinois Department of
4Revenue.
5    In all counties, the statement shall include information
6that certain taxpayers may be eligible for the Senior Citizens
7and Disabled Persons Property Tax Relief Act and that
8applications are available from the Illinois Department on
9Aging.
10    In counties which use the estimated or accelerated billing
11methods, these statements shall only be provided with the final
12installment of taxes due. The provisions of this Section create
13a mandatory statutory duty. They are not merely directory or
14discretionary. The failure or neglect of the collector to mail
15the bill, or the failure of the taxpayer to receive the bill,
16shall not affect the validity of any tax, or the liability for
17the payment of any tax.
18(Source: P.A. 97-689, eff. 6-14-12.)
 
19    Section 99. Effective date. This Act takes effect upon
20becoming law.".