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



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1    AN ACT concerning local government.
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, in the case of a taxing district that authorized
17    an abatement of taxes for the tax year, an itemization of
18    the total dollar amount that would have been due based on
19    the taxes extended if the abatement had not been granted
20    and the dollar amount of any reduction allocable to the
21    abatement, and including a separate statement of the dollar
22    amount of tax due which is allocable to a tax levied under
23    the Illinois Local Library Act or to any other tax levied



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1    by a municipality or township for public library purposes,
2        (b) a separate statement for each of the taxing
3    districts of the dollar amount of tax due which is
4    allocable to a tax levied under the Illinois Pension Code
5    or to any other tax levied by a municipality or township
6    for public pension or retirement purposes,
7        (c) the total tax rate,
8        (d) the total amount of tax due, and
9        (e) the amount by which the total tax and the tax
10    allocable to each taxing district differs from the
11    taxpayer's last prior tax bill.
12    The county treasurer shall ensure that only those taxing
13districts in which a parcel of property is located shall be
14listed on the bill for that property.
15    In all counties the statement shall also provide:
16        (1) the property index number or other suitable
17    description,
18        (2) the assessment of the property,
19        (3) the statutory amount of each homestead exemption
20    applied to the property,
21        (4) the assessed value of the property after
22    application of all homestead exemptions,
23        (5) the equalization factors imposed by the county and
24    by the Department, and
25        (6) the equalized assessment resulting from the
26    application of the equalization factors to the basic



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1    assessment.
2    In all counties which do not classify property for purposes
3of taxation, for property on which a single family residence is
4situated the statement shall also include a statement to
5reflect the fair cash value determined for the property. In all
6counties which classify property for purposes of taxation in
7accordance with Section 4 of Article IX of the Illinois
8Constitution, for parcels of residential property in the lowest
9assessment classification the statement shall also include a
10statement to reflect the fair cash value determined for the
12    In all counties, the statement must include information
13that certain taxpayers may be eligible for tax exemptions,
14abatements, and other assistance programs and that, for more
15information, taxpayers should consult with the office of their
16township or county assessor and with the Illinois Department of
18    In all counties, the statement shall include information
19that certain taxpayers may be eligible for the Senior Citizens
20and Persons with Disabilities Property Tax Relief Act and that
21applications are available from the Illinois Department on
23    In counties which use the estimated or accelerated billing
24methods, these statements shall only be provided with the final
25installment of taxes due. The provisions of this Section create
26a mandatory statutory duty. They are not merely directory or



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1discretionary. The failure or neglect of the collector to mail
2the bill, or the failure of the taxpayer to receive the bill,
3shall not affect the validity of any tax, or the liability for
4the payment of any tax.
5(Source: P.A. 98-93, eff. 7-16-13; 99-143, eff. 7-27-15.)
6    Section 99. Effective date. This Act takes effect upon
7becoming law.