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Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide. Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
REVENUE (35 ILCS 200/) Property Tax Code. 35 ILCS 200/21-15
(35 ILCS 200/21-15)
Sec. 21-15. General tax due dates; default by mortgage lender. Except as otherwise provided in this Section or Section 21-40, all property
upon which the first installment of taxes remains unpaid on the later of (i) June 1 or (ii) the day after the date specified on the real estate tax bill as the first installment due date annually
shall be deemed delinquent and shall bear interest after that date. For property located in a county with fewer than 3,000,000 inhabitants, the unpaid taxes shall bear interest at the rate of
1 1/2% per month or portion thereof. For property located in a county with 3,000,000 or more inhabitants, the unpaid taxes shall bear interest at the rate of (i) 1.5% per month, or portion thereof, if the unpaid taxes are for a tax year before 2023 or (ii) 0.75% per month, or portion thereof, if the unpaid taxes are for tax year 2023 or any tax year thereafter. Except as otherwise provided in this
Section or Section 21-40, all property upon which the second installment of
taxes remains due and unpaid on the later of (i) September 1 or (ii) the day after the date specified on the real estate tax bill as the second installment due date, annually, shall be deemed
delinquent and shall bear interest after that date at the same interest rate.
Notwithstanding any other provision of law, in counties with fewer than 3,000,000 inhabitants, if a taxpayer owes an arrearage of taxes due to an administrative error, and if the county collector sends a separate bill for that arrearage as provided in Section 14-41, then any part of the arrearage of taxes that remains unpaid on the day after the due date specified on that tax bill
shall be deemed delinquent and shall bear interest after that date at the rate of
1 1/2% per month or portion thereof. Notwithstanding any other provision of law, in counties with 3,000,000 or more inhabitants, if a taxpayer owes an arrearage of taxes due to an administrative error, and if the county collector sends a separate bill for that arrearage as provided in Section 14-41, then any part of the arrearage of taxes that remains unpaid on the day after the due date specified on that tax bill shall be deemed delinquent and shall bear interest after that date at the rate of (i) 1 1/2% per month, or portion thereof, if the arrearage is for a tax year before tax year 2023 or (ii) 0.75% per month, or portion thereof, if the arrearage is for tax year 2023 or any tax year thereafter. All interest collected shall be paid into the general fund of the county.
Payment received by mail and postmarked on or before the required due date is
not delinquent.
Property not subject to the interest charge in Section 9-260 or Section
9-265 shall also not
be subject to the interest charge imposed by this Section until such time as
the owner of the property receives actual notice of and is billed for the
principal amount of back taxes due and owing.
If an Illinois resident who is a member of the Illinois National Guard
or a reserve component of the armed forces of the United States
and who has
an ownership interest in property taxed under this Act is called to active duty
for deployment outside the continental United States
and
is on active duty on the due date of any installment of taxes due under
this Act, he or she shall not be deemed delinquent in the payment of the
installment and no interest shall accrue or be charged as a penalty on the
installment until 180 days after that member returns from active duty. To be deemed not delinquent in the payment of an installment of taxes and any
interest
on that installment, the reservist or guardsperson must make a reasonable effort to notify the county clerk and the county collector of his or her activation to active duty and must notify the county clerk and the county collector
within 180
days after his or her deactivation and provide verification of the date of his
or her
deactivation. An installment of property taxes on the property of any reservist
or
guardsperson who fails to provide timely notice and verification of
deactivation to the
county clerk is subject to interest and penalties as delinquent taxes under
this Code from
the date of deactivation.
Notwithstanding any other provision of law, when any unpaid taxes become
delinquent under this Section through the fault of the mortgage lender,
(i) the
interest assessed under this Section for delinquent taxes shall be charged
against the mortgage lender and not the mortgagor and (ii) the mortgage
lender shall pay the taxes, redeem the property and take all necessary steps to
remove any liens accruing against the property because of the delinquency.
In the event that more than
one entity meets the definition of mortgage lender with respect to any
mortgage, the interest shall be assessed against the mortgage lender
responsible for servicing the mortgage. Unpaid taxes shall be deemed
delinquent through the fault of the mortgage lender only if: (a) the
mortgage
lender has received all payments due the mortgage lender for the property being
taxed under the written terms of the mortgage or promissory note secured by
the mortgage, (b) the mortgage lender holds funds in escrow to pay the taxes,
and (c) the funds are sufficient to pay the taxes
after deducting all amounts reasonably anticipated to become due for all hazard
insurance premiums and mortgage insurance premiums and any other assessments to
be paid from the escrow under the terms of the mortgage. For purposes of this
Section, an
amount
is reasonably anticipated to become due if it is payable within 12 months from
the time of determining the sufficiency of funds held in escrow. Unpaid taxes
shall not be deemed delinquent through the fault of the mortgage lender if the
mortgage lender was directed in writing by the mortgagor not to pay the
property taxes, or
if the failure to pay the taxes when due resulted from inadequate or inaccurate
parcel information provided by the mortgagor, a title or abstract company, or
by the agency or unit of government assessing the tax.
(Source: P.A. 103-555, eff. 1-1-24 .)
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35 ILCS 200/21-16 (35 ILCS 200/21-16) Sec. 21-16. Property owned by a taxing district; delinquency. Notwithstanding any other provision of law, in a county with more than 800,000 inhabitants but fewer than 1,000,000 inhabitants, if a lessee is liable for the payment of property taxes extended against property that is owned by a taxing district, and those taxes remain unpaid in whole or in part 60 days after the second installment due date, then the county treasurer shall promptly notify the taxing district that owns the property of the delinquency in writing. The taxing district shall promptly notify the county supervisor of assessments upon the execution of a new lease or the termination of a lease for property owned by the taxing district. The State's Attorney of the county in which the property is located may bring an action against the lessee in the circuit court in the name of the People of the State of Illinois, and, upon proof of liability, the court shall enter judgment against the lessee in a sum equal to the full amount of delinquent taxes, interest, penalties, and costs. This judgment shall be enforceable against the lessee, or any other parties provided by applicable law, in any manner permitted by law for the collection of a debt or judgment. The proceeds of any judgment under this Section shall be distributed to the taxing districts as otherwise provided in this Code.
(Source: P.A. 101-198, eff. 1-1-20 .) |
35 ILCS 200/21-20 (35 ILCS 200/21-20)
Sec. 21-20. Due dates; accelerated billing in counties of less than
3,000,000. Except as otherwise provided in Section 21-40, in counties with
less than 3,000,000 inhabitants in which the
accelerated method of billing and paying taxes provided for in Section 21-30 is
in effect, the estimated first installment of unpaid taxes shall be deemed
delinquent and shall bear interest after a date not later than June 1 annually
as provided for in the ordinance or resolution of the county board adopting the
accelerated method, at the rate of 1 1/2% per month or portion thereof until
paid or forfeited. The second installment of unpaid taxes shall be deemed
delinquent and shall bear interest after August 1 annually at the same interest
rate until paid or forfeited. Payment received by mail and postmarked on or
before the required due date is not delinquent.
Notwithstanding any other provision of law, if a taxpayer owes an arrearage of taxes due to an administrative error, and if the county collector sends a separate bill for that arrearage as provided in Section 14-41, then any part of the arrearage of taxes that remains unpaid on the day after the due date specified on that tax bill
shall be deemed delinquent and shall bear interest after that date at the rate of
1 1/2% per month or portion thereof.
If an Illinois resident who is a member of the Illinois National Guard
or a reserve component of the armed forces of the United States and
who has
an ownership interest in property taxed under this Act is called to active duty
for deployment outside the continental United States
and
is on active duty on the due date of any installment of taxes due under
this Act, he or she shall not be deemed delinquent in the payment of the
installment and no interest shall accrue or be charged as a penalty on the
installment until 180 days after that member returns from
active
duty.
To be deemed not delinquent in the payment of an installment of taxes and any
interest
on that installment, the reservist or guardsperson must make a reasonable effort to notify the county clerk and the county collector of his or her activation to active duty and must notify the county clerk and the county collector
within 180
days after his or her deactivation and provide verification of the date of his
or her
deactivation. An installment of property taxes on the property of any reservist
or
guardsperson who fails to provide timely notice and verification of
deactivation to the
county clerk is subject to interest and penalties as delinquent taxes under
this Code from
the date of deactivation.
(Source: P.A. 98-286, eff. 1-1-14.)
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35 ILCS 200/21-25 (35 ILCS 200/21-25)
Sec. 21-25. Due dates; accelerated billing in counties of 3,000,000 or more.
Except as hereinafter provided and as provided in Section 21-40, in
counties with 3,000,000 or more inhabitants
in which the accelerated method of billing and paying taxes provided for in
Section 21-30 is in effect, the estimated first installment of unpaid taxes
shall be deemed delinquent and shall bear interest after March 1 and until paid or forfeited at the rate of
(i) 1 1/2% per month or portion thereof if the unpaid taxes are for a tax year before 2023 or (ii) 0.75% per month, or portion thereof, if the unpaid taxes are for tax year 2023 or any tax year thereafter. For tax year 2010, the estimated first installment of unpaid taxes shall be deemed delinquent and shall bear interest after April 1 at the rate of 1.5% per month or portion thereof until paid or forfeited. For tax year 2022, the estimated first installment of unpaid taxes shall be deemed delinquent and shall bear interest after April 1, 2023 at the rate of 1.5% per month or portion thereof until paid or forfeited. For all tax years, the second
installment of unpaid taxes shall be deemed delinquent and shall bear interest
after August 1 annually at the same interest rate until paid or forfeited.
Notwithstanding any other provision of law, if a taxpayer owes an arrearage of taxes due to an administrative error, and if the county collector sends a separate bill for that arrearage as provided in Section 14-41, then any part of the arrearage of taxes that remains unpaid on the day after the due date specified on that tax bill
shall be deemed delinquent and shall bear interest after that date at the rate of
(i) 1 1/2% per month, or portion thereof, if the unpaid taxes are for a tax year before 2023 or (ii) 0.75% per month, or portion thereof, if the unpaid taxes are for tax year 2023 or any tax year thereafter.
If the county board elects by ordinance adopted prior to July 1 of a levy
year to provide for taxes to be paid in 4 installments, each installment for
that levy year and each subsequent year shall be deemed delinquent and shall
begin to bear interest 30 days after the date specified by the ordinance for
mailing bills, at the rate of 1 1/2% per month, or portion thereof, until paid
or forfeited.
If the unpaid taxes are for a tax year before 2023, then interest shall accrue at the rate of 1.5% per month, or portion thereof, until paid or forfeited. If the unpaid taxes are for tax year 2023 or any tax year thereafter, then interest shall accrue at the rate of 0.75% per month, or portion thereof, until paid or forfeited.
Payment received by mail and postmarked on or before the required due date
is not delinquent.
Taxes levied on homestead property in which a member of the National Guard or
reserves of the armed forces of the United States who was called to active duty
on or after August 1, 1990, and who has an ownership interest, shall not be
deemed delinquent and no interest shall accrue or be charged as a penalty on
such taxes due and payable in 1991 or 1992 until one year after that member
returns to civilian status.
If an Illinois resident who is a member of the Illinois National Guard
or a reserve component of the armed forces of the United States
and who has an ownership interest in property taxed under this Act is
called to
active duty
for deployment outside the continental United States
and
is on active duty on the due date of any installment of taxes due under
this Act, he or she shall not be deemed delinquent in the payment of the
installment and no interest shall accrue or be charged as a penalty on the
installment until 180 days after that member returns to
civilian
status.
To be deemed not delinquent in the payment of an installment of taxes and any
interest
on that installment, the reservist or guardsperson must make a reasonable effort to notify the county clerk and the county collector of his or her activation to active duty and must notify the county clerk and the county collector
within 180
days after his or her deactivation and provide verification of the date of his
or her
deactivation. An installment of property taxes on the property of any reservist
or
guardsperson who fails to provide timely notice and verification of
deactivation to the
county clerk is subject to interest and penalties as delinquent taxes under
this Code from
the date of deactivation.
(Source: P.A. 102-1112, eff. 12-21-22; 103-555, eff. 1-1-24 .)
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35 ILCS 200/21-27
(35 ILCS 200/21-27)
Sec. 21-27. Waiver of interest penalty. (a) On the recommendation
of the county treasurer, the county board may adopt a resolution under which an
interest penalty for the delinquent payment of taxes for any year that
otherwise would be imposed under Section 21-15, 21-20, or 21-25 shall be waived
in the case of any person who meets all of the following criteria:
(1) The person is determined eligible for a grant | | under the Senior Citizens and Persons with Disabilities Property Tax Relief Act with respect to the taxes for that year.
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(2) The person requests, in writing, on a form
| | approved by the county treasurer, a waiver of the interest penalty, and the request is filed with the county treasurer on or before the first day of the month that an installment of taxes is due.
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(3) The person pays the installment of taxes due, in
| | full, on or before the third day of the month that the installment is due.
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(4) The county treasurer approves the request for a
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(b) With respect to property that qualifies as a brownfield site under Section 58.2 of the Environmental Protection Act, the county board, upon the recommendation
of the county treasurer, may adopt a resolution to waive an
interest penalty for the delinquent payment of taxes for any year that
otherwise would be imposed under Section 21-15, 21-20, or 21-25 if all of the following criteria are met:
(1) the property has delinquent taxes and an
| | outstanding interest penalty and the amount of that interest penalty is so large as to, possibly, result in all of the taxes becoming uncollectible;
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| (2) the property is part of a redevelopment plan of a
| | unit of local government and that unit of local government does not oppose the waiver of the interest penalty;
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| (3) the redevelopment of the property will benefit
| | the public interest by remediating the brownfield contamination;
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| (4) the taxpayer delivers to the county treasurer (i)
| | a written request for a waiver of the interest penalty, on a form approved by the county treasurer, and (ii) a copy of the redevelopment plan for the property;
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| (5) the taxpayer pays, in full, the amount of up to
| | the amount of the first 2 installments of taxes due, to be held in escrow pending the approval of the waiver, and enters into an agreement with the county treasurer setting forth a schedule for the payment of any remaining taxes due; and
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| (6) the county treasurer approves the request for a
| | (c) For the 2019 taxable year (payable in 2020) only, the county board of a county with fewer than 3,000,000 inhabitants may adopt an ordinance or resolution under which some or all of the interest penalty for the delinquent payment of any installment other than the final installment of taxes for the 2019 taxable year that otherwise would be imposed under Section 21-15, 21-20, or 21-25 shall be waived for all taxpayers in the county, for a period of (i) 120 days after the effective date of this amendatory Act of the 101st General Assembly or (ii) until the first day of the first month during which there is no longer a statewide COVID-19 public health emergency, as evidenced by an effective disaster declaration of the Governor covering all counties in the State.
(Source: P.A. 101-635, eff. 6-5-20.)
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35 ILCS 200/21-30
(35 ILCS 200/21-30)
Sec. 21-30. Accelerated billing. Except as provided in this Section, Section 9-260, and Section 21-40, in
counties with
3,000,000 or more inhabitants, by January 31 annually, estimated tax bills
setting out the first installment of property taxes for the preceding year,
payable in that year, shall be prepared and mailed. The first installment of
taxes on the estimated tax bills shall be computed at (i) 50% of the total of each
tax bill for the preceding year for taxes payable on or before December 31, 2009, and (ii) 55% of the total of each tax bill for the preceding year beginning with the first installment payable in 2010.
If, prior to the preparation of the estimated tax bills, a certificate of
error has been either approved by a court on or before November 30 of the
preceding year or certified pursuant to Section 14-15 on or before November 30
of the preceding year, then the first installment of taxes on the estimated tax
bills shall be computed at (i) 50% of the total taxes for the preceding year as
corrected by the certificate of error for taxes payable on or before December 31, 2009, and (ii) 55% of the total taxes for the preceding year, as
corrected by the certificate of error, beginning with the first installment payable in 2010.
By June 30 annually, actual tax bills shall
be prepared and mailed. These bills shall set out total taxes due and the
amount of estimated taxes billed in the first installment, and shall state
the balance of taxes due for that year as represented by the sum derived
from subtracting the amount of the first installment from the total taxes due
for that year.
The county board may provide by ordinance, in counties with 3,000,000 or more
inhabitants, for taxes to be paid in 4 installments. For the levy year for
which the ordinance is first effective and each subsequent year, estimated tax
bills setting out the first, second, and third installment of taxes for the
preceding year, payable in that year, shall be prepared and mailed not later
than the date specified by ordinance. Each installment on estimated tax bills
shall be computed at 25% of the total of each tax bill for the preceding year.
By the date specified in the ordinance, actual tax bills shall be prepared and
mailed. These bills shall set out total taxes due and the amount of estimated
taxes billed in the first, second, and third installments and shall state the
balance of taxes due for that year as represented by the sum derived from
subtracting the amount of the estimated installments from the total taxes due
for that year.
The county board of any county with less than 3,000,000 inhabitants may, by
ordinance or resolution, adopt an accelerated method of tax billing.
The county board may subsequently rescind the ordinance or resolution and
revert to the method otherwise provided for in this Code.
(Source: P.A. 96-490, eff. 8-14-09.)
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35 ILCS 200/21-35
(35 ILCS 200/21-35)
Sec. 21-35.
Estimated billing in overlapping districts.
In counties with
less than 3,000,000 inhabitants, when the certified assessed valuations for
that portion of overlapping taxing districts lying in another county for the
preceding year have not been received by the county clerk by March 1, the
county board, upon petition of the county clerk, may by resolution or ordinance
adopted on or prior to April 1 of that year, adopt the estimated property tax
billing system provided for in this Section for taxes for the preceding year.
The resolution or ordinance shall be effective only for the year in which it is
adopted.
When authorized by the county board to use the estimated property tax billing
system, the county clerk shall estimate the assessed valuations for the other
counties in the overlapping taxing districts from which certified assessed
valuations for the preceding year have not been received by March 1. The
estimated assessed valuations shall, for purposes of computing the first
installment tax billing in the current year, be treated in the same manner as
certified assessed valuations. Where estimated assessed valuations are used,
the first installment billing shall be prepared and mailed on or before May 1.
The county clerk shall make adjustments in the assessments, based on the
actual certified assessed valuations later received from the other counties,
and such adjustments shall be included in the tax billings for the second
installment. A county using the estimated billing system shall complete and
mail the adjusted second installment tax billing on or before August 1.
(Source: P.A. 91-357, eff. 7-29-99.)
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35 ILCS 200/21-40
(35 ILCS 200/21-40)
Sec. 21-40.
Ordinance for delayed due date; accrual of interest.
(a) In any county with less than 3,000,000 inhabitants,
the county board may adopt an ordinance under which 50% of each installment
of taxes shall not become delinquent until 60 days after each installment
would otherwise become delinquent under Sections 21-15, 21-20, 21-25 or 21-30.
(b) Beginning with installments of taxes and special assessments payable
in 1994, in any county that has been designated, in whole or in part, as a
disaster area by the President of the United States or the Governor of the
State of Illinois due to a disaster that occurred during the calendar year
in which the taxes are payable or in the preceding calendar year, the county
board may adopt an ordinance or resolution under which interest allowed to be
assessed on special assessments or allowed to be assessed under Sections 21-15,
21-20, and 21-25 on delinquent installments of taxes for real property within
one or more townships (or congressional townships if the assessor's books are
organized by congressional townships) designated by the county board, that have
been affected by the disaster does
not accrue until the court enters the order for sale
of the property. The ordinance or resolution shall provide that a person may
pay a delinquent installment of taxes or special assessment without
interest being assessed until the
last working day before the court enters the order for sale of the property.
If adopted, the ordinance or resolution must establish a procedure for affected
property owners to make application to a designated county official who
shall determine, according to the guidelines in the ordinance or resolution,
whether the property is substantially damaged or adversely affected and shall
approve damaged or adversely affected property for the delay in accrual of
interest specified in the ordinance or resolution. The designated county
official shall notify the county collector of the parcel
number and the name of the owner of property approved for relief.
(c) (1) The governing authority of any county that has been designated, in
whole or in part, as a disaster area by the President of the United States or
the Governor of the State of Illinois may adopt an ordinance or resolution
modifying the provisions of this Act relating to any specified installment or
installments of real property tax or special assessment on real property that
is situated within the designated disaster area and that is determined, in the
manner provided in the ordinance or resolution, to be substantially damaged or
adversely affected as a result of that disaster.
The ordinance or resolution may:
(A) postpone the date on which any specified | | installment or installments of tax due on that real property in the current year becomes or became delinquent under Section 21-15, 21-20, or 21-25;
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(B) exempt any specified installment or installments
| | of tax due on that real property from the interest penalty provided under Section 21-15, 21-20, or 21-25 until the postponed delinquency date established by the ordinance or resolution;
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(C) postpone the date on which a special assessment
| | due on that real property in the current year becomes or became delinquent; and exempt a special assessment due on that real property from any interest penalty until the postponed delinquency date established by the ordinance or resolution; and
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(D) order the county collector not to give notice of
| | application for judgment for sale under Section 21-110 or 21-120 and not to apply for judgment and order of sale under Section 21-150, until after the postponed delinquency date for the final installment of tax or special assessment due on that real property as established in the ordinance or resolution.
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(2) The ordinance or resolution shall establish a procedure for owners of
real property situated in the designated disaster area to make application to a
designated county official, who shall determine, within the guidelines
established by the ordinance or resolution, if the property is substantially
damaged or adversely affected and approve the property for relief as specified
in the ordinance or resolution adopted under this subsection (c). The
designated county official shall notify the county collector of the parcel
number and name of the property owner of property approved for relief.
(3) The ordinance or resolution may also direct the county collector to
give a credit against a special assessment or the extension of the general
corporate levy of the county for
the year following the year in which the disaster is declared to the owner of
property approved for relief in an amount equal to any interest penalty paid by
that owner on any specified installment or installments of tax due on that
property in the year the disaster is declared, if that interest penalty was
paid before the ordinance or resolution was adopted or before the postponed
delinquency dates.
(4) The ordinance or resolution may also direct the county collector to
refund any installment or installments, and any special assessment or
interest penalties thereon, of tax due, in the year the disaster is declared,
on property approved for relief, that have been paid by the holder of a
certificate of purchase for a prior year on that property.
(Source: P.A. 88-455; 88-518; 88-660, eff. 9-16-94; 89-89, eff. 6-30-95.)
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35 ILCS 200/21-45
(35 ILCS 200/21-45)
Sec. 21-45. Failure to issue tax bill in prior year. In the event no tax
bill was issued as provided in Section 21-30, on any property in any previous
year for any reason, one tax bill shall be prepared and mailed by July 1 of the
year subsequent to the year in which no tax bill was issued, and taxes on that
property for that year only shall bear interest after the first day of August
of that year. In counties with fewer than 3,000,000 inhabitants, interest shall accrue at the rate of 1 1/2% per month or portion thereof until paid or
forfeited. In counties with 3,000,000 or more inhabitants, if the taxes are for a tax year before tax year 2023, then interest shall accrue at the rate of 1.5% per month, or portion thereof, until paid or forfeited. In counties with 3,000,000 or more inhabitants, if the taxes are for the 2023 tax year or any tax year thereafter, then interest shall accrue at the rate of 0.75% per month, or portion thereof, until paid or forfeited.
(Source: P.A. 103-555, eff. 1-1-24 .)
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