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| | HB3218 Engrossed | | LRB098 04109 HLH 34132 b |
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois,
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| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Property Tax Code is amended by adding |
| 5 | | Section 9-265 as follows:
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| 6 | | (35 ILCS 200/9-265)
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| 7 | | Sec. 9-265. Omitted property; interest; change in exempt |
| 8 | | use or ownership.
If any property is omitted in the assessment |
| 9 | | of any year or years, not to exceed the current assessment year |
| 10 | | and 3 prior years, so that the
taxes, for which the property |
| 11 | | was liable, have not been paid, or if by reason
of defective |
| 12 | | description or assessment, taxes on any property for any year |
| 13 | | or
years have not been paid, or if any taxes are refunded under |
| 14 | | subsection (b) of
Section 14-5 because the taxes were assessed |
| 15 | | in the wrong person's name, the
property, when discovered, |
| 16 | | shall be listed and assessed by the board of review
or, in |
| 17 | | counties with 3,000,000 or more inhabitants, by the county |
| 18 | | assessor
either on his
or her own initiative or when so |
| 19 | | directed by the board of appeals or board of
review. The
board |
| 20 | | of review in counties with less than 3,000,000 inhabitants or |
| 21 | | the
county assessor in counties with 3,000,000 or more |
| 22 | | inhabitants may
develop reasonable procedures for contesting |
| 23 | | the listing of omitted
property under this Division. For |
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| 1 | | purposes
of this Section, "defective description or |
| 2 | | assessment" includes a description
or assessment which omits |
| 3 | | all the improvements thereon as a result of which
part of the |
| 4 | | taxes on the total value of the property as improved remain |
| 5 | | unpaid.
In the case of property subject to assessment by the |
| 6 | | Department, the property
shall be listed and assessed by the |
| 7 | | Department. All such property shall be
placed on the assessment |
| 8 | | and tax books. The arrearages of taxes which might
have been |
| 9 | | assessed, with 10% interest thereon for each year or portion |
| 10 | | thereof
from 2 years after the time the first correct tax bill |
| 11 | | ought to have been
received, shall be charged against the |
| 12 | | property by the county clerk.
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| 13 | | When property or acreage omitted by either incorrect survey |
| 14 | | or other
ministerial assessor error is discovered and the owner |
| 15 | | has paid its tax
bills as received for the year or years of |
| 16 | | omission of the parcel, then the
interest authorized by this |
| 17 | | Section shall not be chargeable to the owner.
However, nothing |
| 18 | | in this Section shall prevent the collection of the principal
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| 19 | | amount of back taxes due and owing.
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| 20 | | If any property listed as exempt by the chief county |
| 21 | | assessment officer
has a change in use, a change in leasehold |
| 22 | | estate, or a change in titleholder
of record by purchase, |
| 23 | | grant, taking or transfer, it shall be the obligation
of the |
| 24 | | transferee to notify the chief county assessment officer in |
| 25 | | writing
within 90 days of the change. If mailed, the notice |
| 26 | | shall be sent by certified mail,
return receipt requested, and |
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| 1 | | shall include the name and address of the
taxpayer, the legal |
| 2 | | description of the property, and the property index number
of |
| 3 | | the property when an index number exists. If notice is provided |
| 4 | | in person, it shall be provided on a form prescribed
by the |
| 5 | | chief county assessment officer, and the chief county |
| 6 | | assessment
officer shall provide a date stamped copy of the |
| 7 | | notice. Except as
provided in item (6) of subsection (a) of |
| 8 | | Section 9-260, item (6) of
Section 16-135, and item (6) of |
| 9 | | Section 16-140 of this Code, if the failure to give the
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| 10 | | notification results in the assessing official continuing to |
| 11 | | list the property
as exempt in subsequent years, the property |
| 12 | | shall be considered omitted
property for purposes of this Code.
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| 13 | | If, upon determination by the chief county assessment |
| 14 | | officer, any person or entity that was not eligible to receive |
| 15 | | a homestead exemption under Article 15 of this Code received a |
| 16 | | homestead exemption in error for real property in any year or |
| 17 | | years not to exceed the 3 assessment years prior to the |
| 18 | | assessment year in which the determination is made, then the |
| 19 | | property shall be assessed as omitted property. The arrearage |
| 20 | | of taxes which might
have been assessed shall be charged |
| 21 | | against the property by the county clerk. If the taxpayer |
| 22 | | knowingly received such an erroneous homestead exemption, then |
| 23 | | the arrearages of taxes which might
have been assessed, with |
| 24 | | 10% interest thereon for each year or portion thereof
from 2 |
| 25 | | years after the time the first correct tax bill ought to have |
| 26 | | been
received, shall be charged against the property by the |