Bill Text: IL HB4750 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that the property tax bill shall include information notifying taxpayers of each exemption that is available to a specific category of taxpayer and the deadlines for applying for those exemptions. Provides that the information must conform with certain stylistic requirements.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Introduced) 2024-04-05 - House Committee Amendment No. 1 Rule 19(c) / Re-referred to Rules Committee [HB4750 Detail]

Download: Illinois-2023-HB4750-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4750 Introduced , by Rep. Harry Benton SYNOPSIS AS INTRODUCED:
35 ILCS 200/20-15
Amends the Property Tax Code. Provides that the property tax bill shall include information notifying taxpayers of each exemption that is available to a specific category of taxpayer and the deadlines for applying for those exemptions. Provides that the information must conform with certain stylistic requirements.
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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 20-15 as follows:
(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
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

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for public pension or retirement purposes,
(b-5) 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,
(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,
(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

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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 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.
In all counties, the statement shall include information
notifying taxpayers of each exemption that is available to a
specific category of taxpayer and the deadlines for applying

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for those exemptions. That exemption information must either:
(1) meet the following criteria:
(A) the information must be in a font that is
larger than the font of the principal text on the
property tax bill, but in no event smaller than
12-point type, or, if the statement is provided by
electronic means, then reasonable steps shall be taken
to ensure that the type size is larger than the type
size of the principal text on the same page;
(B) the information must be located on the front
side of the first page of the property tax bill or
notice;
(C) the information must be in a format that is
distinct from other text, such as inside a border; and
(D) the information must be in a type style that is
distinct from the principal type style used on the
same page, such as bolded, italicized, underlined, or
in a color that contrasts with the color of the
principal text on the page; or
(2) be included in the envelope in which the other
municipal informational material is sent, including, but
not limited to, the following information: information
regarding programs to defer taxes and options for
taxpayers having difficulty affording their taxes;
information describing how the assessment is calculated;
information regarding options to appeal incorrect

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