HB0505ham002 97TH GENERAL ASSEMBLY

Rep. Arthur Turner

Filed: 4/14/2011

09700HB0505ham002 LRB097 03333 HLH 54549 a

AMENDMENT TO HOUSE BILL 505

AMENDMENT NO. ______. Amend House Bill 505 by replacing everything after the enacting clause with the following:

"Section 5. The Property Tax Code is amended by adding Section 15-183 as follows:

(35 ILCS 200/15-183 new)

Sec. 15-183. Erroneous homestead exemptions. If, upon determination by the chief county assessment officer, any property that was not eligible to receive a homestead exemption was erroneously granted a homestead exemption or exemptions in any year or years not to exceed the current assessment year and 4 prior years because of a willful falsification by the property owner, then the chief county assessment officer shall cause to be served upon the property owner a notice of intent to record a tax lien against the property with respect to which the erroneous homestead exemption was granted. The notice shall identify the property against which the lien is being sought. Such a lien may not be filed sooner than 30 days after the property owner receives notice. The board of review in counties with less than 3,000,000 inhabitants or the county assessor in counties with 3,000,000 or more inhabitants must develop reasonable procedures for contesting the determination made under this Section. In addition, the arrearages of taxes that might have been assessed, plus a penalty of 25% of the total amount of unpaid taxes for each year, shall be charged against the property by the county clerk. Of the amounts collected under this Section, the unpaid taxes shall be remitted to the county collector and distributed to the affected taxing districts, and the penalties shall be used by the chief county assessment officer for the cost of administering this Section. If the erroneous homestead exemption was granted as a result of a mistake, error, or omission on the part of the chief county assessment officer, and if the owner has paid its tax bills as received for the year or years in which the error occurred, then the unpaid taxes and penalties authorized by this Section shall not be chargeable to the owner.

For the purposes of this Section, "homestead exemption" means an exemption under Section 15-165 (disabled veterans), 15-167 (returning veterans), 15-169 (disabled veterans standard homestead), 15-170 (senior citizens), 15-172 (senior citizens assessment freeze), 15-175 (general homestead), 15-176 (alternative general homestead), or 15-177 (long-time occupant).

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