PROP TX-REFUNDS

Illinois General Assembly - Full Text of HB4356

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HB4356 - 104th General Assembly

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB4356

Introduced 1/14/2026, by Rep. Robert "Bob" Rita

SYNOPSIS AS INTRODUCED:

35 ILCS 200/23-20

Amends the Property Tax Code. Provides that, subject to certain
limitations, a claim for a refund resulting from certain orders of the
circuit court or from a certificate of error shall not be allowed unless
the claim is filed within 20 years from the date the right to a refund
arose. Effective immediately.
LRB104 16906 HLH 30317 b

A BILL FOR

HB4356
LRB104 16906 HLH 30317 b
1

AN ACT concerning revenue.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Property Tax Code is amended by changing
5
Section 23-20 as follows:

6

(35 ILCS 200/23-20)
7

Sec. 23-20.
Effect of protested payments; refunds.
No
8
protest shall prevent or be a cause of delay in the
9
distribution of tax collections to the taxing districts of any
10
taxes collected which were not paid under protest. If the
11
final order of the Property Tax Appeal Board or of a court
12
results in a refund to the taxpayer, refunds shall be made by
13
the collector from funds remaining in the Protest Fund until
14
such funds are exhausted and thereafter from the next funds
15
collected after entry of the final order until full payment of
16
the refund and interest thereon has been made. Interest from
17
the date of payment, regardless of whether the payment was
18
made before the effective date of this amendatory Act of 1997,
19
or from the date payment is due, whichever is later, to the
20
date of refund shall also be paid to the taxpayer at the annual
21
rate of the lesser of (i) 5% or (ii) the percentage increase in
22
the Consumer Price Index For All Urban Consumers during the
23
12-month calendar year preceding the levy year for which the

HB4356
- 2 -
LRB104 16906 HLH 30317 b
1
refund was made, as published by the federal Bureau of Labor
2
Statistics.
3

A claim for a refund resulting from a final order of the
4
Property Tax Appeal Board
, an order of the circuit court
5
pursuant to Section 23-15 or Section 14-15 of this Code, a
6
certificate of error certified pursuant to Section 14-15 of
7
this Code, or a certificate of error issued pursuant to
8
Section 14-25 of this Code
shall not be allowed unless the
9
claim is filed within 20 years from the date the right to a
10
refund arose; provided, however, that the aggregate total of
11
refunded taxes and interest shall not exceed $5,000,000 in any
12
calendar year for claims filed more than 7 years after the
13
right to the refund arose. If the payment of a claim for a
14
refund would cause the aggregate total of taxes and interest
15
to exceed $5,000,000 in any year, the refund shall be paid in
16
the next succeeding year.
17

The changes made to this Section by this amendatory Act of
18
the 103rd General Assembly apply to matters concerning refund
19
claims filed on or after the first day of the first month
20
following the effective date of this amendatory Act of the
21
103rd General Assembly.
22

The changes made to this Section by this amendatory Act of
23
the 104th General Assembly apply to matters concerning refund
24
claims filed on or after the first day of the first month
25
following the effective date of this amendatory Act of the
26
104th General Assembly.

HB4356
- 3 -
LRB104 16906 HLH 30317 b
1
(Source: P.A. 103-655, eff. 7-19-24.)

2

Section 99.
Effective date.
This Act takes effect upon
3
becoming law.

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