Illinois 2023-2024 Regular Session

Illinois House Bill HB2224

Introduced
2/8/23  
Introduced
2/8/23  
Refer
2/21/23  
Refer
2/8/23  
Report Pass
3/9/23  
Refer
2/21/23  
Engrossed
3/23/23  
Report Pass
3/9/23  
Refer
3/24/23  
Engrossed
3/23/23  
Enrolled
5/11/23  
Refer
3/24/23  
Chaptered
6/30/23  
Enrolled
5/11/23  
Chaptered
6/30/23  

Caption

RUUPA-LOC GOV/ST AGENCY MONEYS

Impact

The passage of HB 2224 is expected to enhance the accuracy of property tax collections and ensure that taxpayers are not unduly burdened by incorrect assessments. It outlines a clear mechanism for the refund process, which could serve to build trust in the local government’s handling of property taxation. Additionally, the amendment to the existing Property Tax Code aims to streamline operations within county treasurers' offices, possibly leading to a more efficient refund process for taxpayers who have overpaid.

Summary

House Bill 2224 addresses the issue of property taxes in Illinois, specifically amending the Property Tax Code regarding the refund process for erroneous assessments or overpayments. The bill stipulates that in both Cook County and other counties, if a property is found to be twice assessed or incorrectly assessed before becoming taxable, the appropriate county officials are mandated to refund the taxes collected. This provision includes stipulations surrounding the claims for refunds, setting a timeline for appeals and processes regarding unclaimed funds.

Sentiment

Discussions surrounding HB 2224 have been largely supportive, particularly among representatives concerned with taxpayer rights and fairness in property taxation. Advocates emphasize the importance of safeguarding taxpayers from erroneous property tax liabilities. Conversely, there are apprehensions regarding the fiscal implications of refunding large sums of money to property owners, especially when considering the strain it could place on county budgets. Some officials have raised concerns about the potential for increased administrative burdens as they adapt to the new refund processes.

Contention

One notable area of contention relates to how effectively the bill addresses situations of unclaimed property and abandoned taxes. Critics question whether the mechanisms for notifying property owners and managing the refund process are robust enough to prevent unclaimed funds from becoming a fiscal burden on local governments. Furthermore, discussions in legislative committees highlighted the balance between protecting taxpayer interests and maintaining local government fiscal health, which remains a complex issue as municipalities navigate their budgetary constraints.

Companion Bills

No companion bills found.

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