Bill Text: IL HB1378 | 2025-2026 | 104th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that, subject to certain limitations, a claim for a refund resulting from certain orders of the circuit court or from a certificate of error shall not be allowed unless the claim is filed within 20 years from the date the right to a refund arose. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2025-02-11 - Assigned to Revenue & Finance Committee [HB1378 Detail]

Download: Illinois-2025-HB1378-Introduced.html

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104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1378 Introduced , by Rep. Robert "Bob" Rita SYNOPSIS AS INTRODUCED:
35 ILCS 200/23-20
Amends the Property Tax Code. Provides that, subject to certain limitations, a claim for a refund resulting from certain orders of the circuit court or from a certificate of error shall not be allowed unless the claim is filed within 20 years from the date the right to a refund arose. Effective immediately.
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A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Section 23-20 as follows:
(35 ILCS 200/23-20)
Sec. 23-20. Effect of protested payments; refunds. No
protest shall prevent or be a cause of delay in the
distribution of tax collections to the taxing districts of any
taxes collected which were not paid under protest. If the
final order of the Property Tax Appeal Board or of a court
results in a refund to the taxpayer, refunds shall be made by
the collector from funds remaining in the Protest Fund until
such funds are exhausted and thereafter from the next funds
collected after entry of the final order until full payment of
the refund and interest thereon has been made. Interest from
the date of payment, regardless of whether the payment was
made before the effective date of this amendatory Act of 1997,
or from the date payment is due, whichever is later, to the
date of refund shall also be paid to the taxpayer at the annual
rate of the lesser of (i) 5% or (ii) the percentage increase in
the Consumer Price Index For All Urban Consumers during the
12-month calendar year preceding the levy year for which the

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refund was made, as published by the federal Bureau of Labor
Statistics.
A claim for a refund resulting from a final order of the
Property Tax Appeal Board, an order of the circuit court
pursuant to Section 23-15 or Section 14-15 of this Code, a
certificate of error certified pursuant to Section 14-15 of
this Code, or a certificate of error issued pursuant to
Section 14-25 of this Code shall not be allowed unless the
claim is filed within 20 years from the date the right to a
refund arose; provided, however, that the aggregate total of
refunded taxes and interest shall not exceed $5,000,000 in any
calendar year for claims filed more than 7 years after the
right to the refund arose. If the payment of a claim for a
refund would cause the aggregate total of taxes and interest
to exceed $5,000,000 in any year, the refund shall be paid in
the next succeeding year.
The changes made to this Section by this amendatory Act of
the 103rd General Assembly apply to matters concerning refund
claims filed on or after the first day of the first month
following the effective date of this amendatory Act of the
103rd General Assembly.
The changes made to this Section by this amendatory Act of
the 104th General Assembly apply to matters concerning refund
claims filed on or after the first day of the first month
following the effective date of this amendatory Act of the
104th General Assembly.

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(Source: P.A. 103-655, eff. 7-19-24.)
Section 99. Effective date. This Act takes effect upon
becoming law.