Bill Text: IL HB3947 | 2015-2016 | 99th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that each property tax bill shall contain a separate statement for each taxing district setting forth the dollar amount of tax due that will be used by the taxing district for law enforcement purposes. Requires taxing districts to certify this information to the county clerk on or before the last Tuesday in December.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2015-03-27 - Rule 19(a) / Re-referred to Rules Committee [HB3947 Detail]

Download: Illinois-2015-HB3947-Introduced.html

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99TH GENERAL ASSEMBLY State of Illinois 2015 and 2016 HB3947 Introduced , by Rep. Monique D. Davis SYNOPSIS AS INTRODUCED:
35 ILCS 200/18-17 new
35 ILCS 200/20-15
Amends the Property Tax Code. Provides that each property tax bill shall contain a separate statement for each taxing district setting forth the dollar amount of tax due that will be used by the taxing district for law enforcement purposes. Requires taxing districts to certify this information to the county clerk on or before the last Tuesday in December.
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FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
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 20-15 and by adding Section 18-17 as follows:
(35 ILCS 200/18-17 new)
Sec. 18-17. Taxing district; law enforcement. If a taxing
district expends money during the taxable year for law
enforcement purposes, then that taxing district must annually
certify to the county clerk of each county in which the taxing
district is located, on or before the last Tuesday in December,
the dollar amount of its tax levy that will be used for law
enforcement purposes.
(35 ILCS 200/20-15)
Sec. 20-15. Information on bill or separate statement.
There shall be printed on each bill, or on a separate slip
which shall be mailed with the bill:
(a) a statement itemizing the rate at which taxes have
been extended for each of the taxing districts in the
county in whose district the property is located, and in
those counties utilizing electronic data processing
equipment the dollar amount of tax due from the person

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assessed allocable to each of those taxing districts,
including a separate statement of the dollar amount of tax
due which is allocable to a tax levied under the Illinois
Local Library Act or to any other tax levied by a
municipality or township for public library purposes,
(b) a separate statement for each of the taxing
districts of the dollar amount of tax due which is
allocable to a tax levied under the Illinois Pension Code
or to any other tax levied by a municipality or township
for public pension or retirement purposes,
(b-5) a separate statement for each of the taxing
districts setting forth the dollar amount of tax due that
will be used by the taxing district for law enforcement
purposes,
(c) the total tax rate,
(d) the total amount of tax due, and
(e) the amount by which the total tax and the tax
allocable to each taxing district differs from the
taxpayer's last prior tax bill.
The county treasurer shall ensure that only those taxing
districts in which a parcel of property is located shall be
listed on the bill for that property.
In all counties the statement shall also provide:
(1) the property index number or other suitable
description,
(2) the assessment of the property,

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(3) the statutory amount of each homestead exemption
applied to the property,
(4) the assessed value of the property after
application of all homestead exemptions,
(5) the equalization factors imposed by the county and
by the Department, and
(6) the equalized assessment resulting from the
application of the equalization factors to the basic
assessment.
In all counties which do not classify property for purposes
of taxation, for property on which a single family residence is
situated the statement shall also include a statement to
reflect the fair cash value determined for the property. In all
counties which classify property for purposes of taxation in
accordance with Section 4 of Article IX of the Illinois
Constitution, for parcels of residential property in the lowest
assessment classification the statement shall also include a
statement to reflect the fair cash value determined for the
property.
In all counties, the statement must include information
that certain taxpayers may be eligible for tax exemptions,
abatements, and other assistance programs and that, for more
information, taxpayers should consult with the office of their
township or county assessor and with the Illinois Department of
Revenue.
In all counties, the statement shall include information

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that certain taxpayers may be eligible for the Senior Citizens
and Disabled Persons Property Tax Relief Act and that
applications are available from the Illinois Department on
Aging.
In counties which use the estimated or accelerated billing
methods, these statements shall only be provided with the final
installment of taxes due. The provisions of this Section create
a mandatory statutory duty. They are not merely directory or
discretionary. The failure or neglect of the collector to mail
the bill, or the failure of the taxpayer to receive the bill,
shall not affect the validity of any tax, or the liability for
the payment of any tax.
(Source: P.A. 97-689, eff. 6-14-12; 98-93, eff. 7-16-13.)