SB3446 Enrolled

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    AN ACT concerning revenue.
  
 
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    Be it enacted by the People of the State of Illinois,
 
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represented in the General Assembly:
  
 
 
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    Section 5. The Property Tax Code is amended  by changing 
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Section 21-25 as follows:
 
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    (35 ILCS 200/21-25)

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    Sec. 21-25. Due dates; accelerated billing in counties of 
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3,000,000 or more.
 Except as hereinafter provided and as 
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provided in Section 21-40, in
counties with 3,000,000 or more 
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inhabitants
in which the accelerated method of billing and 
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paying taxes provided for in
Section 21-30 is in effect, the 
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estimated first installment of unpaid taxes
shall be deemed 
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delinquent and shall bear interest after March 1 at the rate of

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1 1/2% per month or portion thereof until paid or forfeited. 
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For tax year 2010, the estimated first installment of unpaid 
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taxes shall be deemed delinquent and shall bear interest after 
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April 1 at the rate of 1.5% per month or portion thereof until 
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paid or forfeited.  For all tax years, the The second

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installment of unpaid taxes shall be deemed delinquent and 
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shall bear interest
after August 1 annually at the same 
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interest rate until paid or forfeited.


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    If the county board elects by ordinance adopted prior to 
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July 1 of a levy
year to provide for taxes to be paid in 4 
 


 






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installments, each installment for
that levy year and each 
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subsequent year shall be deemed delinquent and shall
begin to 
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bear interest 30 days after the date specified by the ordinance 
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for
mailing bills, at the rate of 1 1/2% per month or portion 
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thereof, until paid
or forfeited.


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    Payment received by mail and postmarked on or before the 
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required due date
is not delinquent.


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    Taxes levied on homestead property in which a member of the 
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National Guard or
reserves of the armed forces of the United 
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States who was called to active duty
on or after August 1, 
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1990, and who has an ownership interest, shall not be
deemed 
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delinquent and no interest shall accrue or be charged as a 
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penalty on
such taxes due and payable in 1991 or 1992 until one 
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year after that member
returns to civilian status.


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    If an Illinois resident who is a member of the Illinois 
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National Guard
or a reserve component of the armed forces of 
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the United States
and who has an ownership interest in property 
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taxed under this Act is
called to
active duty
for deployment 
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outside the continental United States
and
is on active duty on 
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the due date of any installment of taxes due under
this Act, he 
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or she shall not be deemed delinquent in the payment of the

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installment and no interest shall accrue or be charged as a 
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penalty on the
installment until 180 days after that member 
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returns to
civilian
status.
To be deemed not delinquent in the 
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payment of an installment of taxes and any
interest
on that 
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installment, the reservist or guardsperson must make a 
 


 






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reasonable effort to notify the county clerk and the county 
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collector of his or her activation to active duty and must 
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notify the county clerk and the county collector
within 180

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days after his or her deactivation and provide verification of 
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the date of his
or her
deactivation. An installment of property 
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taxes on the property of any reservist
or
guardsperson who 
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fails to provide timely notice and verification of
deactivation 
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to the
county clerk is subject to interest and penalties as 
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delinquent taxes under
this Code from
the date of deactivation.


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(Source: P.A. 94-312, eff. 7-25-05.)

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