The following is an excellent summary of this bill, courtesy of Roger Huebner of the Illinois Municipal League. Governor Ryan must act on SB 1440 on or before July 12, 2000. If signed, it becomes effective Jan. 1, 2001. Taxpayer's Bill of Rights. It preempts home rule authority.
Municipalities can collect for six years of back taxes.
Taxpayers have the right to seek no less than four years of overpaid taxes unless a local government adopts a shorter statute of limitations. A requirement that municipalities must establish a tax appeal process by ordinance. No such ordinance, however, may require payments to be first applied to penalties. Local tax administrators must remove any improper liens discovered, correct the taxpayer's credit record and correct any public disclosure of the improperly imposed lien. Municipalities must notify taxpayers in writing of audits.