Bill Text: IL HB2209 | 2019-2020 | 101st General Assembly | Enrolled


Bill Title: Amends the Property Tax Code. Provides that each tax bill shall contain a list of each tax increment financing (TIF) district in which the property is located and the dollar amount of tax due that is allocable to the TIF district. Effective immediately.

Spectrum: Slight Partisan Bill (Democrat 6-3)

Status: (Enrolled) 2019-06-19 - Sent to the Governor [HB2209 Detail]

Download: Illinois-2019-HB2209-Enrolled.html



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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 (b-5) a list of each tax increment financing (TIF)
3 district in which the property is located and the dollar
4 amount of tax due that is allocable to the TIF district,
5 (c) the total tax rate,
6 (d) the total amount of tax due, and
7 (e) the amount by which the total tax and the tax
8 allocable to each taxing district differs from the
9 taxpayer's last prior tax bill.
10 The county treasurer shall ensure that only those taxing
11districts in which a parcel of property is located shall be
12listed on the bill for that property.
13 In all counties the statement shall also provide:
14 (1) the property index number or other suitable
15 description,
16 (2) the assessment of the property,
17 (3) the statutory amount of each homestead exemption
18 applied to the property,
19 (4) the assessed value of the property after
20 application of all homestead exemptions,
21 (5) the equalization factors imposed by the county and
22 by the Department, and
23 (6) the equalized assessment resulting from the
24 application of the equalization factors to the basic
25 assessment.
26 In all counties which do not classify property for purposes

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1of taxation, for property on which a single family residence is
2situated the statement shall also include a statement to
3reflect the fair cash value determined for the property. In all
4counties which classify property for purposes of taxation in
5accordance with Section 4 of Article IX of the Illinois
6Constitution, for parcels of residential property in the lowest
7assessment classification the statement shall also include a
8statement to reflect the fair cash value determined for the
9property.
10 In all counties, the statement must include information
11that certain taxpayers may be eligible for tax exemptions,
12abatements, and other assistance programs and that, for more
13information, taxpayers should consult with the office of their
14township or county assessor and with the Illinois Department of
15Revenue.
16 In counties which use the estimated or accelerated billing
17methods, these statements shall only be provided with the final
18installment of taxes due. The provisions of this Section create
19a mandatory statutory duty. They are not merely directory or
20discretionary. The failure or neglect of the collector to mail
21the bill, or the failure of the taxpayer to receive the bill,
22shall not affect the validity of any tax, or the liability for
23the payment of any tax.
24(Source: P.A. 99-143, eff. 7-27-15; 100-621, eff. 7-20-18.)
25 Section 99. Effective date. This Act takes effect upon
26becoming law.
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