Bill Text: IL SB3381 | 2011-2012 | 97th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Requires collectors to mail a Senior Citizen Information Notice with each property tax bill. Provides that the notice must contain certain information. Requires the collector to mail a Supplemental Senior Citizen Informational Notice to each a individual who has ever applied for or received the Senior Citizens Homestead Exemption and whose property taxes are not paid within 30 days after the date upon which payment is due. Preempts the concurrent exercise of home rule powers. Amends the State Mandates Act to require implementation without reimbursement by the State.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2013-01-08 - Session Sine Die [SB3381 Detail]

Download: Illinois-2011-SB3381-Introduced.html

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97TH GENERAL ASSEMBLY State of Illinois 2011 and 2012 SB3381 Introduced 2/7/2012, by Sen. John G. Mulroe SYNOPSIS AS INTRODUCED:
35 ILCS 200/20-17 new
35 ILCS 200/20-18 new
35 ILCS 200/21-246 new
30 ILCS 805/8.36 new
Amends the Property Tax Code. Requires collectors to mail a Senior Citizen Information Notice with each property tax bill. Provides that the notice must contain certain information. Requires the collector to mail a Supplemental Senior Citizen Informational Notice to each a individual who has ever applied for or received the Senior Citizens Homestead Exemption and whose property taxes are not paid within 30 days after the date upon which payment is due. Preempts the concurrent exercise of home rule powers. Amends the State Mandates Act to require implementation without reimbursement by the State.
LRB097 19861 HLH 65143 b
FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT
A BILL FOR
SB3381 LRB097 19861 HLH 65143 b
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 adding
Sections 20-17, 20-18, and 21-246 as follows:
(35 ILCS 200/20-17 new)
Sec. 20-17. Senior Citizen Information Notice. A Senior
Citizen Information Notice shall be mailed with each tax bill.
The notice shall be printed on a separate slip and shall
include:
(1) a conspicuous title stating "Senior Citizen
Information Notice";
(2) a statement briefly describing the Senior Citizens
Homestead Exemption and the Senior Citizens Assessment
Freeze Homestead Exemption, and stating that other
exemptions may also apply;
(3) a statement explaining that failure to pay property
taxes will result in additional interest and penalties and
that property taxes remaining unpaid for 2 or more years
may result in the sale of the property at auction and the
owner's eviction from the property;
(4) a statement explaining that, if the taxpayer
recently paid off a mortgage on the property, this may be

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the first property tax bill that the taxpayer must pay
directly because the mortgage holder may have paid prior
tax bills from an escrow account;
(5) contact information for State, county, and local
governmental offices that provide information and
assistance concerning property taxes, including, but not
limited to, the Department of Revenue;
(6) contact information for any not-for-profit
advocacy organizations that benefit senior citizens by
providing senior citizens with assistance concerning
property taxes; only organizations that have indicated in
writing to the collector that they wish to be included on
Senior Citizen Information Notices sent out by that
collector, and have been approved by that collector, shall
be included; and
(7) any additional information, including, but not
limited to, relevant website addresses, that the township
collector or county collector determines will assist
seniors to understand their obligations concerning
property tax bills and the costs and risks of non-payment.
This Section is a limitation under subsection (i) of
Section 6 of Article VII of the Illinois Constitution on the
concurrent exercise by home rule units of powers and functions
exercised by the State.
(35 ILCS 200/20-18 new)

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Sec. 20-18. Supplemental Senior Citizen Informational
Notice. The collector shall mail a Supplemental Senior Citizen
Informational Notice to each a individual who has ever applied
for or received the Senior Citizens Homestead Exemption and
whose property taxes are not paid within 30 days after the date
upon which payment is due. The Supplemental Senior Citizen
Informational Notice shall include the information set forth in
the Senior Citizen Information Notice required under Section
20-17 of this Code, and shall also include a statement
notifying the taxpayer that, as of 30 days after the due date
for payment of his or her property taxes, the individual's
property tax payment was not made and is past-due. Supplemental
Senior Citizen Informational Notices shall be mailed within 60
days after the date when the property taxes first became
past-due.
This Section is a limitation under subsection (i) of
Section 6 of Article VII of the Illinois Constitution on the
concurrent exercise by home rule units of powers and functions
exercised by the State.
(35 ILCS 200/21-246 new)
Sec. 21-246. Senior Citizen Information Notice fee. The
county collector in all counties may assess to the purchaser of
property for delinquent taxes a Senior Citizen Information
Notice fee of no more than $10 per parcel. Fees collected under
this Section shall be retained by the county treasurer in a

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fund designated as the Senior Citizen Information Notice Fund.
The fund shall be audited by the county auditor. The county
board, with the approval of the county treasurer, shall make
expenditures from the fund to pay or defray the costs of any
township collector or county collector within the county
related to the requirements set out in Sections 20-17 and 20-18
of this Code.
This Section is a limitation under subsection (i) of
Section 6 of Article VII of the Illinois Constitution on the
concurrent exercise by home rule units of powers and functions
exercised by the State.
Section 90. The State Mandates Act is amended by adding
Section 8.36 as follows:
(30 ILCS 805/8.36 new)
Sec. 8.36. Exempt mandate. Notwithstanding Sections 6 and 8
of this Act, no reimbursement by the State is required for the
implementation of any mandate created by this amendatory Act of
the 97th General Assembly.