ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/20-15 (2026)

Information on bill or separate statement

✓ current as of May 2026
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(35 ILCS 200/20-15)
    Sec. 20-15. Information on bill or separate statement. There shall be printed on each bill, or on a separate slip which shall be mailed with the bill:
        (a) a statement itemizing the rate at which taxes
    
have been extended for each of the taxing districts in the county in whose district the property is located, and in those counties utilizing electronic data processing equipment the dollar amount of tax due from the person assessed allocable to each of those taxing districts, including a separate statement of the dollar amount of tax due which is allocable to a tax levied under the Illinois Local Library Act or to any other tax levied by a municipality or township for public library purposes,
        (b) a separate statement for each of the taxing
    
districts of the dollar amount of tax due which is allocable to a tax levied under the Illinois Pension Code or to any other tax levied by a municipality or township for public pension or retirement purposes,
        (b-5) a list of each tax increment financing (TIF)
    
district in which the property is located, the dollar amount of tax due that is allocable to the TIF district, and each redevelopment project that (i) is associated with the TIF district and (ii) has been completed during or before the taxable year for which the bill is prepared or is in the process of being completed during that taxable year,
        (c) the total tax rate,
        (d) the total amount of tax due, and
        (e) the amount by which the total tax and the tax
    
allocable to each taxing district differs from the taxpayer's last prior tax bill.
    The county treasurer shall ensure that only those taxing districts in which a parcel of property is located shall be listed on the bill for that property.
    In all counties the statement shall also provide:
        (1) the property index number or other suitable
    
description,
        (2) the assessment of the property,
        (3) the statutory amount of each homestead exemption
    
applied to the property,
        (4) the assessed value of the property after
    
application of all homestead exemptions,
        (5) the equalization factors imposed by the county
    
and by the Department, and
        (6) the equalized assessment resulting from the
    
application of the equalization factors to the basic assessment.
    In all counties which do not classify property for purposes of taxation, for property on which a single family residence is situated the statement shall also include a statement to reflect the fair cash value determined for the property. In all counties which classify property for purposes of taxation in accordance with Section 4 of Article IX of the Illinois Constitution, for parcels of residential property in the lowest assessment classification the statement shall also include a statement to reflect the fair cash value determined for the property.
    In all counties, the statement must include information that certain taxpayers may be eligible for tax exemptions, abatements, and other assistance programs and that, for more information, taxpayers should consult with the office of their township or county assessor and with the Department of Revenue. For bills mailed on or after January 1, 2026, the statement must include, in bold face type, a list of exemptions available to taxpayers and contact information for the chief county assessment officer.
    In counties which use the estimated or accelerated billing methods, these statements shall only be provided with the final installment of taxes due. The provisions of this Section create a mandatory statutory duty. They are not merely directory or discretionary. The failure or neglect of the collector to mail the bill, or the failure of the taxpayer to receive the bill, shall not affect the validity of any tax, or the liability for the payment of any tax.
(Source: P.A. 103-592, eff. 1-1-25; 104-6, eff. 6-16-25.)

    
Notes of Decisions
Cited in 3 cases, 2011–2014 · leading case: Jackson v. Bd. of Election Commissioners of the City of Chicago, 2012 IL 111928 (Ill. 2012).
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Jackson v. Bd. of Election Commissioners of the City of Chicago, 2012 IL 111928 (Ill. 2012). “¶ 51 While tax bills issued by county tax collection authorities are required to include, along with a statement of the total tax rate and total amount of tax due, an itemized statement showing “the rate at which taxes have been extended for each of the taxing districts in the…”
In re Application of the Kane Cnty. Collector, 2014 IL App (2d) 140265 (Ill. App. Ct. 2014). “) 35 ILCS 200/20-15 (West 2010). Again, like section 21-160, section 20-15 clearly specifies which items and amounts must be listed separately from the others.”
Jackson v. Bd. of Election Com'rs, 944 N.E.2d 439 (Ill. App. Ct. 2011). · cites it 2× “and 2005 to 2030, inclusive, for the benefit of the Chicago school reform board of trustees of the board of education of the city of Chicago * * *; and (iii) for the purpose of determining the aggregate levies for the year 2008 and subsequent years, amounts levied for public…”
— 35 ILCS 200/20-15(a) — 1 case
Jackson v. Bd. of Election Com'rs, 944 N.E.2d 439 (Ill. App. Ct. 2011). “and 2005 to 2030, inclusive, for the benefit of the Chicago school reform board of trustees of the board of education of the city of Chicago * * *; and (iii) for the purpose of determining the aggregate levies for the year 2008 and subsequent years, amounts levied for public…”
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