Full Text of HB2594 096th General Assembly
HB2594 96TH GENERAL ASSEMBLY
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96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010 HB2594
Introduced 2/20/2009, by Rep. Harry Osterman SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Provides that in Cook County, tax bills must include, for each taxing district, a statement of the increase or decrease of the tax imposed on the taxpayer by that taxing district from the previous taxable year. Effective immediately.
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| FISCAL NOTE ACT MAY APPLY | |
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A BILL FOR
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HB2594 |
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LRB096 07400 RCE 17486 b |
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by changing | 5 |
| Section 20-15 as follows:
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| (35 ILCS 200/20-15)
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| 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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| (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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| municipality or township for public library purposes,
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| (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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HB2594 |
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LRB096 07400 RCE 17486 b |
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| for public
pension or retirement purposes,
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| (c) the total tax rate,
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| (d) the total amount of tax due, and
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| (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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| 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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| In all counties the statement shall also provide:
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| (1) the property index number or other suitable | 12 |
| description,
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| (2) the assessment of the property,
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| (3) the equalization factors imposed by the county and | 15 |
| by the Department,
and
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| (4) the equalized assessment resulting from the | 17 |
| application of the
equalization factors to the basic | 18 |
| assessment.
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| 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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| 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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HB2594 |
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LRB096 07400 RCE 17486 b |
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| statement to reflect the fair cash value
determined for the | 2 |
| property.
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| 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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| 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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| 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 taxing | 23 |
| district, a statement of the increase or decrease of the tax | 24 |
| imposed on the taxpayer by that taxing district from the | 25 |
| previous taxable year.
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| (Source: P.A. 95-644, eff. 10-12-07.)
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HB2594 |
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LRB096 07400 RCE 17486 b |
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| Section 99. Effective date. This Act takes effect upon | 2 |
| becoming law.
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