Public Act 096-1297
 
SB3446 EnrolledLRB096 19958 HLH 35438 b


  
    AN ACT concerning revenue.
  
 
    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 
Section 21-25 as follows:
 
    (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. 
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 all tax years, the 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 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. 94-312, eff. 7-25-05.)

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