Illinois 2023-2024 Regular Session

Illinois House Bill HB2588 Compare Versions

Only one version of the bill is available at this time.

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1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2588 Introduced , by Rep. Travis Weaver SYNOPSIS AS INTRODUCED: 35 ILCS 200/18-17 new 35 ILCS 200/20-15 Amends the Property Tax Code. Provides that each property tax bill shall contain a separate statement for each of the taxing districts setting forth the dollar amount of tax due that will be used by the taxing district to pick up or otherwise pay its employees' contributions to a public pension fund. Provides that each taxing district that picks up or otherwise pays its employees' contributions to a public pension fund must certify this information to the county clerk on or before the last Tuesday in December. Effective immediately. LRB103 30240 HLH 56668 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2588 Introduced , by Rep. Travis Weaver SYNOPSIS AS INTRODUCED: 35 ILCS 200/18-17 new 35 ILCS 200/20-15 35 ILCS 200/18-17 new 35 ILCS 200/20-15 Amends the Property Tax Code. Provides that each property tax bill shall contain a separate statement for each of the taxing districts setting forth the dollar amount of tax due that will be used by the taxing district to pick up or otherwise pay its employees' contributions to a public pension fund. Provides that each taxing district that picks up or otherwise pays its employees' contributions to a public pension fund must certify this information to the county clerk on or before the last Tuesday in December. Effective immediately. LRB103 30240 HLH 56668 b LRB103 30240 HLH 56668 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2588 Introduced , by Rep. Travis Weaver SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/18-17 new 35 ILCS 200/20-15 35 ILCS 200/18-17 new 35 ILCS 200/20-15
4	4	35 ILCS 200/18-17 new
5	5	35 ILCS 200/20-15
6	6	Amends the Property Tax Code. Provides that each property tax bill shall contain a separate statement for each of the taxing districts setting forth the dollar amount of tax due that will be used by the taxing district to pick up or otherwise pay its employees' contributions to a public pension fund. Provides that each taxing district that picks up or otherwise pays its employees' contributions to a public pension fund must certify this information to the county clerk on or before the last Tuesday in December. Effective immediately.
7	7	LRB103 30240 HLH 56668 b LRB103 30240 HLH 56668 b
8	8	LRB103 30240 HLH 56668 b
9	9	A BILL FOR
10	10	HB2588LRB103 30240 HLH 56668 b HB2588 LRB103 30240 HLH 56668 b
11	11	HB2588 LRB103 30240 HLH 56668 b
12	12	1 AN ACT concerning revenue.
13	13	2 Be it enacted by the People of the State of Illinois,
14	14	3 represented in the General Assembly:
15	15	4 Section 5. The Property Tax Code is amended by changing
16	16	5 Section 20-15 and by adding Section 18-17 as follows:
17	17	6 (35 ILCS 200/18-17 new)
18	18	7 Sec. 18-17. Taxing district; pension pick up. If a taxing
19	19	8 district picks up or otherwise pays its employees'
20	20	9 contributions to a public pension fund, then that taxing
21	21	10 district must annually certify to the county clerk of each
22	22	11 county in which the taxing district is located, on or before
23	23	12 the last Tuesday in December, the dollar amount of its tax levy
24	24	13 that will be used for that purpose.
25	25	14 (35 ILCS 200/20-15)
26	26	15 Sec. 20-15. Information on bill or separate statement.
27	27	16 There shall be printed on each bill, or on a separate slip
28	28	17 which shall be mailed with the bill:
29	29	18 (a) a statement itemizing the rate at which taxes have
30	30	19 been extended for each of the taxing districts in the
31	31	20 county in whose district the property is located, and in
32	32	21 those counties utilizing electronic data processing
33	33	22 equipment the dollar amount of tax due from the person
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37	37	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2588 Introduced , by Rep. Travis Weaver SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 200/18-17 new 35 ILCS 200/20-15 35 ILCS 200/18-17 new 35 ILCS 200/20-15
39	39	35 ILCS 200/18-17 new
40	40	35 ILCS 200/20-15
41	41	Amends the Property Tax Code. Provides that each property tax bill shall contain a separate statement for each of the taxing districts setting forth the dollar amount of tax due that will be used by the taxing district to pick up or otherwise pay its employees' contributions to a public pension fund. Provides that each taxing district that picks up or otherwise pays its employees' contributions to a public pension fund must certify this information to the county clerk on or before the last Tuesday in December. Effective immediately.
42	42	LRB103 30240 HLH 56668 b LRB103 30240 HLH 56668 b
43	43	LRB103 30240 HLH 56668 b
44	44	A BILL FOR
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50	50	35 ILCS 200/18-17 new
51	51	35 ILCS 200/20-15
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70	70	1 assessed allocable to each of those taxing districts,
71	71	2 including a separate statement of the dollar amount of tax
72	72	3 due which is allocable to a tax levied under the Illinois
73	73	4 Local Library Act or to any other tax levied by a
74	74	5 municipality or township for public library purposes,
75	75	6 (b) a separate statement for each of the taxing
76	76	7 districts of the dollar amount of tax due which is
77	77	8 allocable to a tax levied under the Illinois Pension Code
78	78	9 or to any other tax levied by a municipality or township
79	79	10 for public pension or retirement purposes,
80	80	11 (b-5) a list of each tax increment financing (TIF)
81	81	12 district in which the property is located and the dollar
82	82	13 amount of tax due that is allocable to the TIF district,
83	83	14 (b-10) a separate statement for each of the taxing
84	84	15 districts setting forth the dollar amount of tax due that
85	85	16 will be used by the taxing district to pick up or otherwise
86	86	17 pay its employees' contributions to a public pension fund,
87	87	18 (c) the total tax rate,
88	88	19 (d) the total amount of tax due, and
89	89	20 (e) the amount by which the total tax and the tax
90	90	21 allocable to each taxing district differs from the
91	91	22 taxpayer's last prior tax bill.
92	92	23 The county treasurer shall ensure that only those taxing
93	93	24 districts in which a parcel of property is located shall be
94	94	25 listed on the bill for that property.
95	95	26 In all counties the statement shall also provide:
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106	106	1 (1) the property index number or other suitable
107	107	2 description,
108	108	3 (2) the assessment of the property,
109	109	4 (3) the statutory amount of each homestead exemption
110	110	5 applied to the property,
111	111	6 (4) the assessed value of the property after
112	112	7 application of all homestead exemptions,
113	113	8 (5) the equalization factors imposed by the county and
114	114	9 by the Department, and
115	115	10 (6) the equalized assessment resulting from the
116	116	11 application of the equalization factors to the basic
117	117	12 assessment.
118	118	13 In all counties which do not classify property for
119	119	14 purposes of taxation, for property on which a single family
120	120	15 residence is situated the statement shall also include a
121	121	16 statement to reflect the fair cash value determined for the
122	122	17 property. In all counties which classify property for purposes
123	123	18 of taxation in accordance with Section 4 of Article IX of the
124	124	19 Illinois Constitution, for parcels of residential property in
125	125	20 the lowest assessment classification the statement shall also
126	126	21 include a statement to reflect the fair cash value determined
127	127	22 for the property.
128	128	23 In all counties, the statement must include information
129	129	24 that certain taxpayers may be eligible for tax exemptions,
130	130	25 abatements, and other assistance programs and that, for more
131	131	26 information, taxpayers should consult with the office of their
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142	142	1 township or county assessor and with the Illinois Department
143	143	2 of Revenue.
144	144	3 In counties which use the estimated or accelerated billing
145	145	4 methods, these statements shall only be provided with the
146	146	5 final installment of taxes due. The provisions of this Section
147	147	6 create a mandatory statutory duty. They are not merely
148	148	7 directory or discretionary. The failure or neglect of the
149	149	8 collector to mail the bill, or the failure of the taxpayer to
150	150	9 receive the bill, shall not affect the validity of any tax, or
151	151	10 the liability for the payment of any tax.
152	152	11 (Source: P.A. 100-621, eff. 7-20-18; 101-134, eff. 7-26-19.)
153	153	12 Section 99. Effective date. This Act takes effect upon
154	154	13 becoming law.
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