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Public Act 91-0898
SB1304 Enrolled LRB9108575SMdv
AN ACT to amend the Property Tax Code by changing
Sections 21-15, 21-20, and 21-25.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Sections 21-15, 21-20, and 21-25 as follows:
(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 June 1 annually shall be deemed
delinquent and shall bear interest after June 1 at the rate
of 1 1/2% per month or portion thereof. 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 September 1, annually, shall be deemed delinquent and
shall bear interest after September 1 at the same interest
rate. 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
9-265 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 a member of a reserve component of the armed forces of
the United States 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 30 days after that
member returns from active duty.
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. 90-336, eff. 1-1-98; 90-575, eff. 3-20-98;
91-199, eff. 1-1-00.)
(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.
If a member of a reserve component of the armed forces of
the United States 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 30 days after that
member returns from active duty.
(Source: P.A. 91-199, eff. 1-1-00.)
(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 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.
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.
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 a member of a reserve component of the armed forces of
the United States 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 30 days after that
member returns to civilian status.
(Source: P.A. 91-199, eff. 1-1-00.)
Section 99. Effective date. This Act takes effect upon
becoming law.
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