Bill Text: IL HB2914 | 2023-2024 | 103rd General Assembly | Introduced


Bill Title: Amends the Property Tax Code. Provides that the tax bill shall include a statement of the percentage of the taxpayer's total tax bill that is attributable to a ballot initiative or referendum. Effective immediately.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced) 2024-04-05 - House Committee Amendment No. 1 Rule 19(c) / Re-referred to Rules Committee [HB2914 Detail]

Download: Illinois-2023-HB2914-Introduced.html


103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2914

Introduced , by Rep. Diane Blair-Sherlock

SYNOPSIS AS INTRODUCED:
35 ILCS 200/20-15

Amends the Property Tax Code. Provides that the tax bill shall include a statement of the percentage of the taxpayer's total tax bill that is attributable to a ballot initiative or referendum. Effective immediately.
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A BILL FOR

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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; and .
10 (f) the percentage of the taxpayer's total tax bill
11 that is attributable to a ballot initiative or referendum.
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
3purposes of taxation, for property on which a single family
4residence is situated the statement shall also include a
5statement to reflect the fair cash value determined for the
6property. In all counties which classify property for purposes
7of taxation in accordance with Section 4 of Article IX of the
8Illinois Constitution, for parcels of residential property in
9the lowest assessment classification the statement shall also
10include a statement to reflect the fair cash value determined
11for the property.
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
17of Revenue.
18 In counties which use the estimated or accelerated billing
19methods, these statements shall only be provided with the
20final installment of taxes due. The provisions of this Section
21create a mandatory statutory duty. They are not merely
22directory or discretionary. The failure or neglect of the
23collector to mail the bill, or the failure of the taxpayer to
24receive the bill, shall not affect the validity of any tax, or
25the liability for the payment of any tax.
26(Source: P.A. 100-621, eff. 7-20-18; 101-134, eff. 7-26-19.)

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1 Section 99. Effective date. This Act takes effect upon
2becoming law.
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