Illinois 2025-2026 Regular Session

Illinois House Bill HB1378 Compare Versions

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

Old	New	Differences
1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1378 Introduced , by Rep. Robert "Bob" Rita SYNOPSIS AS INTRODUCED: 35 ILCS 200/23-20 Amends the Property Tax Code. Provides that, subject to certain limitations, a claim for a refund resulting from certain orders of the circuit court or from a certificate of error shall not be allowed unless the claim is filed within 20 years from the date the right to a refund arose. Effective immediately. LRB104 06348 HLH 16384 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1378 Introduced , by Rep. Robert "Bob" Rita SYNOPSIS AS INTRODUCED: 35 ILCS 200/23-20 35 ILCS 200/23-20 Amends the Property Tax Code. Provides that, subject to certain limitations, a claim for a refund resulting from certain orders of the circuit court or from a certificate of error shall not be allowed unless the claim is filed within 20 years from the date the right to a refund arose. Effective immediately. LRB104 06348 HLH 16384 b LRB104 06348 HLH 16384 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1378 Introduced , by Rep. Robert "Bob" Rita SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/23-20 35 ILCS 200/23-20
4	4	35 ILCS 200/23-20
5	5	Amends the Property Tax Code. Provides that, subject to certain limitations, a claim for a refund resulting from certain orders of the circuit court or from a certificate of error shall not be allowed unless the claim is filed within 20 years from the date the right to a refund arose. Effective immediately.
6	6	LRB104 06348 HLH 16384 b LRB104 06348 HLH 16384 b
7	7	LRB104 06348 HLH 16384 b
8	8	A BILL FOR
9	9	HB1378LRB104 06348 HLH 16384 b HB1378 LRB104 06348 HLH 16384 b
10	10	HB1378 LRB104 06348 HLH 16384 b
11	11	1 AN ACT concerning revenue.
12	12	2 Be it enacted by the People of the State of Illinois,
13	13	3 represented in the General Assembly:
14	14	4 Section 5. The Property Tax Code is amended by changing
15	15	5 Section 23-20 as follows:
16	16	6 (35 ILCS 200/23-20)
17	17	7 Sec. 23-20. Effect of protested payments; refunds. No
18	18	8 protest shall prevent or be a cause of delay in the
19	19	9 distribution of tax collections to the taxing districts of any
20	20	10 taxes collected which were not paid under protest. If the
21	21	11 final order of the Property Tax Appeal Board or of a court
22	22	12 results in a refund to the taxpayer, refunds shall be made by
23	23	13 the collector from funds remaining in the Protest Fund until
24	24	14 such funds are exhausted and thereafter from the next funds
25	25	15 collected after entry of the final order until full payment of
26	26	16 the refund and interest thereon has been made. Interest from
27	27	17 the date of payment, regardless of whether the payment was
28	28	18 made before the effective date of this amendatory Act of 1997,
29	29	19 or from the date payment is due, whichever is later, to the
30	30	20 date of refund shall also be paid to the taxpayer at the annual
31	31	21 rate of the lesser of (i) 5% or (ii) the percentage increase in
32	32	22 the Consumer Price Index For All Urban Consumers during the
33	33	23 12-month calendar year preceding the levy year for which the
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37	37	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1378 Introduced , by Rep. Robert "Bob" Rita SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 200/23-20 35 ILCS 200/23-20
39	39	35 ILCS 200/23-20
40	40	Amends the Property Tax Code. Provides that, subject to certain limitations, a claim for a refund resulting from certain orders of the circuit court or from a certificate of error shall not be allowed unless the claim is filed within 20 years from the date the right to a refund arose. Effective immediately.
41	41	LRB104 06348 HLH 16384 b LRB104 06348 HLH 16384 b
42	42	LRB104 06348 HLH 16384 b
43	43	A BILL FOR
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49	49	35 ILCS 200/23-20
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53	53	LRB104 06348 HLH 16384 b
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66	66	HB1378- 2 -LRB104 06348 HLH 16384 b HB1378 - 2 - LRB104 06348 HLH 16384 b
67	67	HB1378 - 2 - LRB104 06348 HLH 16384 b
68	68	1 refund was made, as published by the federal Bureau of Labor
69	69	2 Statistics.
70	70	3 A claim for a refund resulting from a final order of the
71	71	4 Property Tax Appeal Board, an order of the circuit court
72	72	5 pursuant to Section 23-15 or Section 14-15 of this Code, a
73	73	6 certificate of error certified pursuant to Section 14-15 of
74	74	7 this Code, or a certificate of error issued pursuant to
75	75	8 Section 14-25 of this Code shall not be allowed unless the
76	76	9 claim is filed within 20 years from the date the right to a
77	77	10 refund arose; provided, however, that the aggregate total of
78	78	11 refunded taxes and interest shall not exceed $5,000,000 in any
79	79	12 calendar year for claims filed more than 7 years after the
80	80	13 right to the refund arose. If the payment of a claim for a
81	81	14 refund would cause the aggregate total of taxes and interest
82	82	15 to exceed $5,000,000 in any year, the refund shall be paid in
83	83	16 the next succeeding year.
84	84	17 The changes made to this Section by this amendatory Act of
85	85	18 the 103rd General Assembly apply to matters concerning refund
86	86	19 claims filed on or after the first day of the first month
87	87	20 following the effective date of this amendatory Act of the
88	88	21 103rd General Assembly.
89	89	22 The changes made to this Section by this amendatory Act of
90	90	23 the 104th General Assembly apply to matters concerning refund
91	91	24 claims filed on or after the first day of the first month
92	92	25 following the effective date of this amendatory Act of the
93	93	26 104th General Assembly.
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99	99	HB1378 - 2 - LRB104 06348 HLH 16384 b
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104	104	1 (Source: P.A. 103-655, eff. 7-19-24.)
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110	110	HB1378 - 3 - LRB104 06348 HLH 16384 b