ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/20-175 (2026)

Refund for erroneous assessments or overpayments

✓ current as of May 2026
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(35 ILCS 200/20-175)
    Sec. 20-175. Refund for erroneous assessments or overpayments.
    (a) In counties other than 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 County Collector, upon being satisfied of the facts in the case, shall refund the taxes to the proper claimant. When the County Collector 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 county collector to refund the taxes 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 county collector or by the petitioner, as in other civil cases. A claim for refund shall not be allowed 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 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. Any sum of money payable under this subsection which remains unclaimed for 3 years after the amount was payable shall be presumed to be abandoned and subject to disposition under the Revised Uniform Unclaimed Property Act.
    (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 $5,000,000 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 $5,000,000 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. Any sum of money payable under this subsection which remains unclaimed for 3 years after the amount was payable shall be presumed to be abandoned and subject to disposition under the Revised Uniform Unclaimed Property Act.
    (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. 103-148, eff. 6-30-23.)

    
Notes of Decisions
Cited in 14 cases (2 in the last 5 years), 2007–2023 · leading case: Alvarez v. Pappas, 890 N.E.2d 434 (Ill. 2008).
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Alvarez v. Pappas, 890 N.E.2d 434 (Ill. 2008). · cites it 3× “Defendant filed a motion to dismiss under section 2-619(a)(5) of the Code of Civil Procedure (735 ILCS 5/2-619(a)(5) (West 2006)), alleging that the five-year statute of limitations contained in section 20-175 of the Property Tax Code (Code) (35 ILCS 200/20-175 (West 2006)) had…”
Mulry v. Berrios, 2017 IL App (1st) 152563 (Ill. App. Ct. 2017). “See 35 ILCS 200/20-190(a) (West 2014) (“actions for the collection of any delinquent general tax, or the enforcement or foreclosure of the tax lien shall be commenced within 20 years after the tax became delinquent, and not thereafter”); 35 ILCS 200/20-175(a-1) (West 2014) (“A…”
The Vill. of Arlington Heights v. Pappas, 2016 IL App (1st) 151802 (Ill. App. Ct. 2016). · cites it 3× “’ 35 ILCS 200/20-175[a-1] [(West 2014)]. Thus, the Court finds that [the Treasurer’s] express authority to be reimbursed for refunds paid pursuant to successful property tax objections fairly implies [the Treasurer’s] authority to recover the [post-TIF refund amounts] from [the…”
Midwest Med. Records Ass'n, Inc. v. Brown, 2018 IL App (1st) 163230 (Ill. App. Ct. 2018). “In Alvarez , the plaintiff property owners claimed they were entitled to a refund of real estate taxes where, unbeknownst to the property owners, the taxes were twice paid-by the property owners and their lenders. The issue was whether their requests for a refund were barred by…”
MB Fin. Bank, N.A. v. Brophy, 2023 IL 128252 (Ill. 2023). “Count I of the complaint alleged that the plaintiffs were entitled to the refund under section 20-175(a) of the Property Tax Code (35 ILCS 200/20-175(a) (West 2018)). This provision states that a county collector “shall refund” taxes that have been “overpaid.”
Midwest Med. Records Ass'n v. Brown, 2018 IL App (1st) 163230 (Ill. App. Ct. 2018). “The issue was whether their requests for a refund were barred by the five-year statute of limitations in the Property Tax Code (35 ILCS 200/20-175 (West 2006)), i.e., whether they constituted “tax payments” which were “overpaid” under the statute.”
In re Application of the Cnty. Collector, 2017 IL App (2d) 160483 (Ill. App. Ct. 2017). · cites it 2× “” 35 ILCS 200/20-175(a-1) (West 2014). The trial court found that the Treasurer’s express authority to recover refunds paid pursuant to successful property tax objections fairly implied the Treasurer’s authority to recover the post-TIF refunds from the Village.”
MB Fin. Bank, N.A. v. Brophy, 2021 IL App (3d) 200192-U (Ill. App. Ct. 2021). · cites it 4× “The plaintiffs argued that payment of the taxes amounted to an overpayment requiring a refund under section 20-175(a) of the Property Tax Code (Code) 35 ILCS 200/20-175(a) (West 2018). The plaintiffs submitted the affidavit of John Jacob Paschen, Jr.”
Vill. of Arlington Heights v. Pappas, 2016 IL App (1st) 151802 (Ill. App. Ct. 2017). “Summary judgment is appropriate when the pleadings, depositions, and admissions on file, together with any affidavits, viewed in the light most favorable to the nonmoving party, show there is no genuine issue of material fact 1 Prior to January 1, 2015, the relevant language in…”
In re Application of the Cnty. Collector, 2017 IL App (2d) 160483 (Ill. App. Ct. 2017). · cites it 2× “Section 20-175(a-1) provided that the Treasurer could deduct funds for erroneous assessments or overpayments “pro rata, from the moneys due to taxing bodies which received the taxes erroneously paid.”
Ball v. Cnty. of Cook (Ill. App. Ct. 2008). · cites it 7× “On appeal, plaintiffs raise six issues: (1) they are entitled to refunds under section 14-15 of the Property Tax Code (35 ILCS 200/14-15 (West 2006)), which governs certificates of error when the assessor discovers an assessment error; (2) their claims are not barred by the…”
Fredericksen v. Armstrong, 954 N.E.2d 347 (Ill. App. Ct. 2011). · cites it 6× “Relying *349 on section 20-175 of the Property Tax Code (35 ILCS 200/20-175 (West 2008)), they filed a complaint for declaratory judgment to this effect.”
Show all 14 citing cases →
— 35 ILCS 200/20-175(a) — 5 cases
MB Fin. Bank, N.A. v. Brophy, 2023 IL 128252 (Ill. 2023). “Count I of the complaint alleged that the plaintiffs were entitled to the refund under section 20-175(a) of the Property Tax Code (35 ILCS 200/20-175(a) (West 2018)). This provision states that a county collector “shall refund” taxes that have been “overpaid.”
MB Fin. Bank, N.A. v. Brophy, 2021 IL App (3d) 200192-U (Ill. App. Ct. 2021). “The plaintiffs argued that payment of the taxes amounted to an overpayment requiring a refund under section 20-175(a) of the Property Tax Code (Code) 35 ILCS 200/20-175(a) (West 2018). The plaintiffs submitted the affidavit of John Jacob Paschen, Jr.”
In re Application of the Cnty. Collector, 2017 IL App (2d) 160483 (Ill. App. Ct. 2017). “” 35 ILCS 200/20-175(a-1) (West 2014). The trial court found that the Treasurer’s express authority to recover refunds paid pursuant to successful property tax objections fairly implied the Treasurer’s authority to recover the post-TIF refunds from the Village.”
In re Application of the Cnty. Collector, 2017 IL App (2d) 160483 (Ill. App. Ct. 2017). “Section 20-175(a-1) provided that the Treasurer could deduct funds for erroneous assessments or overpayments “pro rata, from the moneys due to taxing bodies which received the taxes erroneously paid.”
In re Application of the Cnty. Collector, 2017 IL App (2d) 160483 (Ill. App. Ct. 2017).
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