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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 20-175 as follows:
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6 | (35 ILCS 200/20-175)
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7 | Sec. 20-175. Refund for erroneous assessments or | ||||||||||||||||||||||||
8 | overpayments. | ||||||||||||||||||||||||
9 | (a) In counties other than Cook County, if If any
property | ||||||||||||||||||||||||
10 | is twice assessed for the same year, or assessed before it | ||||||||||||||||||||||||
11 | becomes
taxable, and the erroneously assessed taxes have been | ||||||||||||||||||||||||
12 | paid either at sale or
otherwise, or have been overpaid by the | ||||||||||||||||||||||||
13 | same claimant or by different
claimants, the County Collector, | ||||||||||||||||||||||||
14 | upon being satisfied of the facts in the case,
shall refund the | ||||||||||||||||||||||||
15 | taxes to the proper claimant. When the County Collector is
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16 | unable to determine the proper claimant, the circuit court, on | ||||||||||||||||||||||||
17 | petition of the
person paying the taxes, or his or her agent, | ||||||||||||||||||||||||
18 | and being satisfied of the facts
in the case, shall direct the | ||||||||||||||||||||||||
19 | county collector to refund the taxes and deduct
the amount | ||||||||||||||||||||||||
20 | thereof, pro rata, from the moneys due to taxing bodies which
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21 | received the taxes erroneously paid, or their legal successors. | ||||||||||||||||||||||||
22 | Pleadings
in connection with the petition provided for in this | ||||||||||||||||||||||||
23 | Section shall conform
to that prescribed in the Civil Practice |
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1 | Law. Appeals may be taken from the
judgment of the circuit | ||||||
2 | court, either by the county collector or by the
petitioner, as | ||||||
3 | in other civil cases. A claim for refund shall not be allowed
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4 | unless a petition is filed within 5 years from the date the | ||||||
5 | right to a refund
arose. If a certificate of error results in | ||||||
6 | the allowance of a homestead
exemption not previously allowed, | ||||||
7 | the county collector shall pay the taxpayer
interest on the | ||||||
8 | amount of taxes paid that are attributable to the amount of the
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9 | additional allowance, at the rate of 6% per year. To cover the | ||||||
10 | cost of
interest, the county collector shall proportionately | ||||||
11 | reduce the distribution of
taxes collected for each taxing | ||||||
12 | district in which the property is situated.
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13 | (a-1) In Cook County, if any property is twice assessed for | ||||||
14 | the same year, or assessed before it becomes taxable, and the | ||||||
15 | erroneously assessed taxes have been paid either at sale or | ||||||
16 | otherwise, or have been overpaid by the same claimant or by | ||||||
17 | different claimants, the Cook County Treasurer, upon being | ||||||
18 | satisfied of the facts in the case, shall refund the taxes to | ||||||
19 | the proper claimant. When the Cook County Treasurer is unable | ||||||
20 | to determine the proper claimant, the circuit court, on | ||||||
21 | petition of the person paying the taxes, or his or her agent, | ||||||
22 | and being satisfied of the facts in the case, shall direct the | ||||||
23 | Cook County Treasurer to refund the taxes plus costs of suit | ||||||
24 | and deduct the amount thereof, pro rata, from the moneys due to | ||||||
25 | taxing bodies which received the taxes erroneously paid, or | ||||||
26 | their legal successors. Pleadings in connection with the |
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1 | petition provided for in this Section shall conform to that | ||||||
2 | prescribed in the Civil Practice Law. Appeals may be taken from | ||||||
3 | the judgment of the circuit court, either by the Cook County | ||||||
4 | Treasurer or by the petitioner, as in other civil cases. A | ||||||
5 | claim for refund shall not be allowed unless a petition is | ||||||
6 | filed within 20 years from the date the right to a refund | ||||||
7 | arose. The total amount of taxes and interest refunded for | ||||||
8 | claims under this subsection for which the right to a refund | ||||||
9 | arose prior to January 1, 2009 shall not exceed $2,500,000 per | ||||||
10 | year. If the payment of a claim for a refund would cause the | ||||||
11 | aggregate total of taxes and interest for all claims to exceed | ||||||
12 | $2,500,000 in any year, the refund shall be paid in the next | ||||||
13 | succeeding year. If a certificate of error results in the | ||||||
14 | allowance of a homestead exemption not previously allowed, the | ||||||
15 | Cook County Treasurer shall pay the taxpayer interest on the | ||||||
16 | amount of taxes paid that are attributable to the amount of the | ||||||
17 | additional allowance, at the rate of 6% per year. To cover the | ||||||
18 | cost of interest, the Cook County Treasurer shall | ||||||
19 | proportionately reduce the distribution of taxes collected for | ||||||
20 | each taxing district in which the property is situated. | ||||||
21 | (b) Notwithstanding any other provision of law, in Cook | ||||||
22 | County a claim for refund under this Section is also allowed if | ||||||
23 | the application therefor is filed between September 1, 2011 and | ||||||
24 | September 1, 2012 and the right to a refund arose more than 5 | ||||||
25 | years prior to the date the application is filed but not | ||||||
26 | earlier than January 1, 2000. The Cook County Treasurer, upon |
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1 | being satisfied of the facts in the case, shall refund the | ||||||
2 | taxes to the proper claimant and shall proportionately reduce | ||||||
3 | the distribution of taxes collected for each taxing district in | ||||||
4 | which the property is situated. Refunds under this subsection | ||||||
5 | shall be paid in the order in which the claims are received. | ||||||
6 | The Cook County Treasurer shall not accept a claim for refund | ||||||
7 | under this subsection before September 1, 2011. For the | ||||||
8 | purposes of this subsection, the Cook County Treasurer shall | ||||||
9 | accept a claim for refund by mail or in person. In no event | ||||||
10 | shall a refund be paid under this subsection if the issuance of | ||||||
11 | that refund would cause the aggregate total of taxes and | ||||||
12 | interest refunded for all claims under this subsection to | ||||||
13 | exceed $350,000. The Cook County Treasurer shall notify the | ||||||
14 | public of the provisions of this subsection on the Treasurer's | ||||||
15 | website. A home rule unit may not regulate claims for refunds | ||||||
16 | in a
manner that is inconsistent with this Act. This Section is | ||||||
17 | a limitation of
home
rule powers under subsection (i) of | ||||||
18 | Section 6 of Article VII of the Illinois
Constitution. | ||||||
19 | (Source: P.A. 97-521, eff. 8-23-11.)
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