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| Public Act 098-1026 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing | ||||
Section 20-175 as follows:
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(35 ILCS 200/20-175)
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Sec. 20-175. Refund for erroneous assessments or | ||||
overpayments. | ||||
(a) In counties other than Cook County, if If any
property | ||||
is twice assessed for the same year, or assessed before it | ||||
becomes
taxable, and the erroneously assessed taxes have been | ||||
paid either at sale or
otherwise, or have been overpaid by the | ||||
same claimant or by different
claimants, the County Collector, | ||||
upon being satisfied of the facts in the case,
shall refund the | ||||
taxes to the proper claimant. When the County Collector is
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unable to determine the proper claimant, the circuit court, on | ||||
petition of the
person paying the taxes, or his or her agent, | ||||
and being satisfied of the facts
in the case, shall direct the | ||||
county collector to refund the taxes and deduct
the amount | ||||
thereof, pro rata, from the moneys due to taxing bodies which
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received the taxes erroneously paid, or their legal successors. | ||||
Pleadings
in connection with the petition provided for in this | ||||
Section shall conform
to that prescribed in the Civil Practice | ||||
Law. Appeals may be taken from the
judgment of the circuit | ||
court, either by the county collector or by the
petitioner, as | ||
in other civil cases. A claim for refund shall not be allowed
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unless a petition is filed within 5 years from the date the | ||
right to a refund
arose. If a certificate of error results in | ||
the allowance of a homestead
exemption not previously allowed, | ||
the county collector shall pay the taxpayer
interest on the | ||
amount of taxes paid that are attributable to the amount of the
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additional allowance, at the rate of 6% per year. To cover the | ||
cost of
interest, the county collector shall proportionately | ||
reduce the distribution of
taxes collected for each taxing | ||
district in which the property is situated.
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(a-1) In Cook County, if any property is twice assessed for | ||
the same year, or assessed before it becomes taxable, and the | ||
erroneously assessed taxes have been paid either at sale or | ||
otherwise, or have been overpaid by the same claimant or by | ||
different claimants, the Cook County Treasurer, upon being | ||
satisfied of the facts in the case, shall refund the taxes to | ||
the proper claimant. When the Cook County Treasurer is unable | ||
to determine the proper claimant, the circuit court, on | ||
petition of the person paying the taxes, or his or her agent, | ||
and being satisfied of the facts in the case, shall direct the | ||
Cook County Treasurer to refund the taxes plus costs of suit | ||
and deduct the amount thereof, pro rata, from the moneys due to | ||
taxing bodies which received the taxes erroneously paid, or | ||
their legal successors. Pleadings in connection with the | ||
petition provided for in this Section shall conform to that | ||
prescribed in the Civil Practice Law. Appeals may be taken from | ||
the judgment of the circuit court, either by the Cook County | ||
Treasurer or by the petitioner, as in other civil cases. A | ||
claim for refund shall not be allowed unless a petition is | ||
filed within 20 years from the date the right to a refund | ||
arose. The total amount of taxes and interest refunded for | ||
claims under this subsection for which the right to a refund | ||
arose prior to January 1, 2009 shall not exceed $2,500,000 per | ||
year. If the payment of a claim for a refund would cause the | ||
aggregate total of taxes and interest for all claims to exceed | ||
$2,500,000 in any year, the refund shall be paid in the next | ||
succeeding year. If a certificate of error results in the | ||
allowance of a homestead exemption not previously allowed, the | ||
Cook County Treasurer shall pay the taxpayer interest on the | ||
amount of taxes paid that are attributable to the amount of the | ||
additional allowance, at the rate of 6% per year. To cover the | ||
cost of interest, the Cook County Treasurer shall | ||
proportionately reduce the distribution of taxes collected for | ||
each taxing district in which the property is situated. | ||
(b) Notwithstanding any other provision of law, in Cook | ||
County a claim for refund under this Section is also allowed if | ||
the application therefor is filed between September 1, 2011 and | ||
September 1, 2012 and the right to a refund arose more than 5 | ||
years prior to the date the application is filed but not | ||
earlier than January 1, 2000. The Cook County Treasurer, upon | ||
being satisfied of the facts in the case, shall refund the | ||
taxes to the proper claimant and shall proportionately reduce | ||
the distribution of taxes collected for each taxing district in | ||
which the property is situated. Refunds under this subsection | ||
shall be paid in the order in which the claims are received. | ||
The Cook County Treasurer shall not accept a claim for refund | ||
under this subsection before September 1, 2011. For the | ||
purposes of this subsection, the Cook County Treasurer shall | ||
accept a claim for refund by mail or in person. In no event | ||
shall a refund be paid under this subsection if the issuance of | ||
that refund would cause the aggregate total of taxes and | ||
interest refunded for all claims under this subsection to | ||
exceed $350,000. The Cook County Treasurer shall notify the | ||
public of the provisions of this subsection on the Treasurer's | ||
website. A home rule unit may not regulate claims for refunds | ||
in a
manner that is inconsistent with this Act. This Section is | ||
a limitation of
home
rule powers under subsection (i) of | ||
Section 6 of Article VII of the Illinois
Constitution. | ||
(Source: P.A. 97-521, eff. 8-23-11.)
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