Illinois General Assembly - Full Text of SB2322
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Full Text of SB2322  99th General Assembly




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1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
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 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
19    municipality or township for public library purposes,
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,
2        (c) the total tax rate,
3        (d) the total amount of tax due, and
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.
7    The county treasurer shall ensure that only those taxing
8districts in which a parcel of property is located shall be
9listed on the bill for that property.
10    In all counties the statement shall also provide:
11        (1) the property index number or other suitable
12    description,
13        (2) the assessment of the property,
14        (3) the statutory amount of each homestead exemption
15    applied to the property,
16        (4) the assessed value of the property after
17    application of all homestead exemptions,
18        (5) the equalization factors imposed by the county and
19    by the Department, and
20        (6) the equalized assessment resulting from the
21    application of the equalization factors to the basic
22    assessment.
23    In all counties which do not classify property for purposes
24of taxation, for property on which a single family residence is
25situated the statement shall also include a statement to
26reflect the fair cash value determined for the property. In all



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1counties which classify property for purposes of taxation in
2accordance with Section 4 of Article IX of the Illinois
3Constitution, for parcels of residential property in the lowest
4assessment classification the statement shall also include a
5statement to reflect the fair cash value determined for the
7    In all counties, the statement must include information
8that certain taxpayers may be eligible for tax exemptions,
9abatements, and other assistance programs and that, for more
10information, taxpayers should consult with the office of their
11township or county assessor and with the Illinois Department of
13    In all counties, the statement shall include information
14that certain taxpayers may be eligible for the Senior Citizens
15and Persons with Disabilities Property Tax Relief Act and that
16applications are available from the Illinois Department on
18    In counties which use the estimated or accelerated billing
19methods, these statements shall only be provided with the final
20installment of taxes due. The provisions of this Section create
21a mandatory statutory duty. They are not merely directory or
22discretionary. The failure or neglect of the collector to mail
23the bill, or the failure of the taxpayer to receive the bill,
24shall not affect the validity of any tax, or the liability for
25the payment of any tax.
26(Source: P.A. 98-93, eff. 7-16-13; 99-143, eff. 7-27-15.)



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1    Section 99. Effective date. This Act takes effect upon
2becoming law.