104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB2689

 

Introduced 2/6/2025, by Rep. Maurice A. West, II

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/20-15

    Amends the Property Tax Code. Provides that the tax bill shall include the dollar amount of tax due that is used to fund a Veterans Assistance Commission.


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A BILL FOR

 

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1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Section 20-15 as follows:
 
6    (35 ILCS 200/20-15)
7    Sec. 20-15. Information on bill or separate statement.
8There shall be printed on each bill, or on a separate slip
9which shall be mailed with the bill:
10        (a) a statement itemizing the rate at which taxes have
11    been extended for each of the taxing districts in the
12    county in whose district the property is located, and in
13    those counties utilizing electronic data processing
14    equipment the dollar amount of tax due from the person
15    assessed allocable to each of those taxing districts,
16    including a separate statement of the dollar amount of tax
17    due which is allocable to a tax levied under the Illinois
18    Local Library Act or to any other tax levied by a
19    municipality or township for public library purposes,
20        (b) a separate statement for each of the taxing
21    districts of the dollar amount of tax due which is
22    allocable to a tax levied under the Illinois Pension Code
23    or to any other tax levied by a municipality or township

 

 

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1    for public pension or retirement purposes,
2        (b-1) the dollar amount of tax due that is used to fund
3    a Veterans Assistance Commission under Section 5-2006 of
4    the Counties Code,
5        (b-5) a list of each tax increment financing (TIF)
6    district in which the property is located and the dollar
7    amount of tax due that is allocable to the TIF district,
8        (c) the total tax rate,
9        (d) the total amount of tax due, and
10        (e) the amount by which the total tax and the tax
11    allocable to each taxing district differs from the
12    taxpayer's last prior tax bill.
13    The county treasurer shall ensure that only those taxing
14districts in which a parcel of property is located shall be
15listed on the bill for that property.
16    In all counties the statement shall also provide:
17        (1) the property index number or other suitable
18    description,
19        (2) the assessment of the property,
20        (3) the statutory amount of each homestead exemption
21    applied to the property,
22        (4) the assessed value of the property after
23    application of all homestead exemptions,
24        (5) the equalization factors imposed by the county and
25    by the Department, and
26        (6) the equalized assessment resulting from the

 

 

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1    application of the equalization factors to the basic
2    assessment.
3    In all counties which do not classify property for
4purposes of taxation, for property on which a single family
5residence is situated the statement shall also include a
6statement to reflect the fair cash value determined for the
7property. In all counties which classify property for purposes
8of taxation in accordance with Section 4 of Article IX of the
9Illinois Constitution, for parcels of residential property in
10the lowest assessment classification the statement shall also
11include a statement to reflect the fair cash value determined
12for the property.
13    In all counties, the statement must include information
14that certain taxpayers may be eligible for tax exemptions,
15abatements, and other assistance programs and that, for more
16information, taxpayers should consult with the office of their
17township or county assessor and with the Department of
18Revenue. For bills mailed on or after January 1, 2026, the
19statement must include, in bold face type, a list of
20exemptions available to taxpayers and contact information for
21the chief county assessment officer.
22    In counties which use the estimated or accelerated billing
23methods, these statements shall only be provided with the
24final installment of taxes due. The provisions of this Section
25create a mandatory statutory duty. They are not merely
26directory or discretionary. The failure or neglect of the

 

 

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1collector to mail the bill, or the failure of the taxpayer to
2receive the bill, shall not affect the validity of any tax, or
3the liability for the payment of any tax.
4(Source: P.A. 103-592, eff. 1-1-25.)