Illinois General Assembly - Full Text of SB1072
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Full Text of SB1072  100th General Assembly


Sen. Dan McConchie

Filed: 5/3/2017





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2    AMENDMENT NO. ______. Amend Senate Bill 1072 by replacing
3everything after the enacting clause with the following:
4    "Section 5. The Property Tax Code is amended by changing
5Section 20-15 as follows:
6    (35 ILCS 200/20-15)
7    Sec. 20-15. Information on bill or separate statement.
8There shall be printed on each bill, or on a separate slip
9which shall be mailed with the bill:
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, in the case of a taxing district that authorized



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1    an abatement of taxes for the tax year, an itemization of
2    the total dollar amount that would have been due based on
3    the taxes extended if the abatement had not been granted
4    and the dollar amount of any reduction allocable to the
5    abatement, and including a separate statement of the dollar
6    amount of tax due which is allocable to a tax levied under
7    the Illinois Local Library Act or to any other tax levied
8    by a municipality or township for public library purposes,
9        (b) a separate statement for each of the taxing
10    districts of the dollar amount of tax due which is
11    allocable to a tax levied under the Illinois Pension Code
12    or to any other tax levied by a municipality or township
13    for public pension or retirement purposes,
14        (c) the total tax rate,
15        (d) the total amount of tax due, and
16        (e) the amount by which the total tax and the tax
17    allocable to each taxing district differs from the
18    taxpayer's last prior tax bill.
19    The county treasurer shall ensure that only those taxing
20districts in which a parcel of property is located shall be
21listed on the bill for that property.
22    In all counties the statement shall also provide:
23        (1) the property index number or other suitable
24    description,
25        (2) the assessment of the property,
26        (3) the statutory amount of each homestead exemption



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



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1and Persons with Disabilities Property Tax Relief Act and that
2applications are available from the Illinois Department on
4    In counties which use the estimated or accelerated billing
5methods, these statements shall only be provided with the final
6installment of taxes due. The provisions of this Section create
7a mandatory statutory duty. They are not merely directory or
8discretionary. The failure or neglect of the collector to mail
9the bill, or the failure of the taxpayer to receive the bill,
10shall not affect the validity of any tax, or the liability for
11the payment of any tax.
12(Source: P.A. 98-93, eff. 7-16-13; 99-143, eff. 7-27-15.)
13    Section 99. Effective date. This Act takes effect upon
14becoming law.".