101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB5774

 

Introduced , by Rep. Rita Mayfield

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/21-27

    Amends the Property Tax Code. Provides that, for taxable year 2019 (payable in 2020), interest penalties shall be waived for the delinquent payment of any property tax installment. Effective immediately.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB5774LRB101 21279 HLH 71869 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Section 21-27 as follows:
 
6    (35 ILCS 200/21-27)
7    Sec. 21-27. Waiver of interest penalty.
8    (a) On the recommendation of the county treasurer, the
9county board may adopt a resolution under which an interest
10penalty for the delinquent payment of taxes for any year that
11otherwise would be imposed under Section 21-15, 21-20, or 21-25
12shall be waived in the case of any person who meets all of the
13following criteria:
14        (1) The person is determined eligible for a grant under
15    the Senior Citizens and Persons with Disabilities Property
16    Tax Relief Act with respect to the taxes for that year.
17        (2) The person requests, in writing, on a form approved
18    by the county treasurer, a waiver of the interest penalty,
19    and the request is filed with the county treasurer on or
20    before the first day of the month that an installment of
21    taxes is due.
22        (3) The person pays the installment of taxes due, in
23    full, on or before the third day of the month that the

 

 

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1    installment is due.
2        (4) The county treasurer approves the request for a
3    waiver.
4    (b) With respect to property that qualifies as a brownfield
5site under Section 58.2 of the Environmental Protection Act,
6the county board, upon the recommendation of the county
7treasurer, may adopt a resolution to waive an interest penalty
8for the delinquent payment of taxes for any year that otherwise
9would be imposed under Section 21-15, 21-20, or 21-25 if all of
10the following criteria are met:
11        (1) the property has delinquent taxes and an
12    outstanding interest penalty and the amount of that
13    interest penalty is so large as to, possibly, result in all
14    of the taxes becoming uncollectible;
15        (2) the property is part of a redevelopment plan of a
16    unit of local government and that unit of local government
17    does not oppose the waiver of the interest penalty;
18        (3) the redevelopment of the property will benefit the
19    public interest by remediating the brownfield
20    contamination;
21        (4) the taxpayer delivers to the county treasurer (i) a
22    written request for a waiver of the interest penalty, on a
23    form approved by the county treasurer, and (ii) a copy of
24    the redevelopment plan for the property;
25        (5) the taxpayer pays, in full, the amount of up to the
26    amount of the first 2 installments of taxes due, to be held

 

 

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1    in escrow pending the approval of the waiver, and enters
2    into an agreement with the county treasurer setting forth a
3    schedule for the payment of any remaining taxes due; and
4        (6) the county treasurer approves the request for a
5    waiver.
6    (c) For the 2019 taxable year (payable in 2020) only,
7interest penalties for the delinquent payment of any
8installment of taxes for the 2019 taxable year that otherwise
9would be imposed under Section 21-15, 21-20, or 21-25 shall be
10waived for all taxpayers.
11(Source: P.A. 99-143, eff. 7-27-15.)
 
12    Section 99. Effective date. This Act takes effect upon
13becoming law.