102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB5532

 

Introduced 1/31/2022, by Rep. Lakesia Collins

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-5
35 ILCS 200/16-70
35 ILCS 200/22-5
35 ILCS 200/22-25

    Amends the Property Tax Code. Provides that with the exception of a county or taxing district acquiring tax certificates to property, all purchasers or assignees of a property at a tax sale shall pay the clerk postage plus the sum of $10 dollars (currently, the purchaser or assignee). Provides that not less than 1 month (currently, 3 months) nor more than 6 months prior to the expiration of the period of redemption, the purchaser or his or her assignee shall prepare and deliver to the clerk of the Circuit Court of the county in which the property is located, the notice provided for, together with the statutory costs for mailing the notice by certified mail, return receipt requested. Provides that notwithstanding any provision to the contrary, all properties owned and held for future development by specified entities are exempt from property taxes. Provides requirements to claim the exemption. Specifies the County of Cook d/b/a Cook County Land Bank as an entity exempt from property taxes. Provides that when property is owned and held by a specified entity, then excludes them from needing to file an application with the county board of review or board of appeals. Provides that the decision of the board of review is final with regards to exemptions to the specified entities. Effective immediately.


LRB102 24138 HLH 33364 b

 

 

A BILL FOR

 

HB5532LRB102 24138 HLH 33364 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
5Sections 15-5, 16-70, 22-5, and 22-25 as follows:
 
6    (35 ILCS 200/15-5)
7    Sec. 15-5. Creation of exemptions.
8    (a) Any person wishing to claim an exemption for the first
9time, other than those entities applying under (b) or a
10homestead exemption under Sections 15-165 through 15-180,
11shall file an application with the county board of review or
12board of appeals, following the procedures of Section 16-70 or
1316-130. In addition, in counties with a population of
143,000,000 or more, the board of review shall transmit to the
15county assessor's office, within 14 days of receipt, a copy of
16any application that requests exempt status under Section
1715-40.
18    (b) Notwithstanding any provision to the contrary, all
19properties owned by the following entities and held for future
20development are exempt from property taxes. Properties
21applying for an exemption under this subsection are not
22required to follow the procedures set forth in Section 16-70
23or 16-130. To claim an exemption under this subsection, the

 

 

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1entities listed below must submit the following documentation
2to the county board of review: 1) a recorded deed vesting title
3in the entity and identifying the legal description and
4property index number for the exempt property; and 2) an
5affidavit of use signed by an authorized signor or agent for
6the entity attesting that the property is being held for
7future development. Once the board of review confirms that it
8has received true and accurate copies of the documentation
9identified herein, the exemption is granted without further
10review from the Department of Revenue. The exemption approval
11process set forth in this subsection shall apply to the
12following governmental bodies:
13        (1) County of Cook d/b/a Cook County Land Bank
14    Authority.
15(Source: P.A. 92-333, eff. 8-10-01.)
 
16    (35 ILCS 200/16-70)
17    Sec. 16-70. Determination of exemptions. The board of
18review shall hear and determine the application of any person
19who is assessed on property claimed to be exempt from
20taxation. However, the decision of the board shall not be
21final, except as to homestead exemptions and exemptions
22provided under Section 15-5(b). Upon filing of any application
23for a non-homestead exemption which would reduce the assessed
24valuation of any property by more than $100,000, the owner
25shall deliver, in person or by mail, a copy of the application

 

 

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1to any municipality, school district, community college
2district, and fire protection district in which the property
3is situated. Failure of a municipality, school district,
4community college district, or fire protection district to
5receive the notice shall not invalidate any exemption. The
6board shall give the municipalities, school districts,
7community college districts, fire protection districts, and
8the taxpayer an opportunity to be heard. The clerk of the board
9in all cases other than homestead exemptions, under the
10direction of the board, shall make out and forward to the
11Department, a full and complete statement of all the facts in
12the case. The Department shall determine whether the property
13is legally liable to taxation. It shall notify the board of
14review of its decision, and the board shall correct the
15assessment if necessary. The decision of the Department is
16subject to review under Sections 8-35 and 8-40. The extension
17of taxes on any assessment shall not be delayed by any
18proceedings under this Section, and, if the Department rules
19that the property is exempt, any taxes extended upon the
20unauthorized assessment shall be abated or, if paid, shall be
21refunded.
22(Source: P.A. 94-1031, eff. 1-1-07.)
 
23    (35 ILCS 200/22-5)
24    Sec. 22-5. Notice of sale and redemption rights. In order
25to be entitled to a tax deed, within 4 months and 15 days after

 

 

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1any sale held under this Code, the purchaser or his or her
2assignee shall deliver to the county clerk a notice to be given
3to the party in whose name the taxes are last assessed as shown
4by the most recent tax collector's warrant books, in at least
510 point type in the following form completely filled in:
6
TAKE NOTICE
7    County of ...............................................
8    Date Premises Sold ......................................
9    Certificate No. .........................................
10    Sold for General Taxes of (year) ........................
11    Sold for Special Assessment of (Municipality)
12    and special assessment number ...........................
13    Warrant No. ............... Inst. No. .................
14
THIS PROPERTY HAS BEEN SOLD FOR
15
DELINQUENT TAXES
16Property located at .........................................
17Legal Description or Property Index No. .....................
18.............................................................
19.............................................................
20    This notice is to advise you that the above property has
21been sold for delinquent taxes and that the period of
22redemption from the sale will expire on .....................
23    This notice is also to advise you that a petition will be
24filed for a tax deed which will transfer title and the right to
25possession of this property if redemption is not made on or
26before ......................................................

 

 

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1    At the date of this notice the total amount which you must
2pay in order to redeem the above property is ................
3
YOU ARE URGED TO REDEEM IMMEDIATELY TO
4
PREVENT LOSS OF PROPERTY
5    Redemption can be made at any time on or before .... by
6applying to the County Clerk of .... County, Illinois at the
7Office of the County Clerk in ...., Illinois.
8    The above amount is subject to increase at 6 month
9intervals from the date of sale. Check with the county clerk as
10to the exact amount you owe before redeeming. Payment must be
11made by certified check, cashier's check, money order, or in
12cash.
13    For further information contact the County Clerk
14ADDRESS:............................
15TELEPHONE:..........................
 
16
...............................
17
Purchaser or Assignee
18
Dated (insert date).

 
19    Within 10 days after receipt of said notice, the county
20clerk shall mail to the addresses supplied by the purchaser or
21assignee, by registered or certified mail, copies of said
22notice to the party in whose name the taxes are last assessed
23as shown by the most recent tax collector's warrant books.
24With the exception of a county or taxing district acquiring

 

 

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1certificates pursuant to Section 21-90 and 21-260, all
2purchasers The purchaser or assignees assignee shall pay to
3the clerk postage plus the sum of $10. The clerk shall write or
4stamp the date of receiving the notices upon the copies of the
5notices, and retain one copy.
6    The changes to this Section made by this amendatory Act of
7the 97th General Assembly apply only to tax sales that occur on
8or after the effective date of this amendatory Act of the 97th
9General Assembly.
10(Source: P.A. 97-557, eff. 7-1-12.)
 
11    (35 ILCS 200/22-25)
12    Sec. 22-25. Mailed notice. In addition to the notice
13required to be served not less than 1 month 3 months nor more
14than 6 months prior to the expiration of the period of
15redemption, the purchaser or his or her assignee shall prepare
16and deliver to the clerk of the Circuit Court of the county in
17which the property is located, the notice provided for in this
18Section, together with the statutory costs for mailing the
19notice by certified mail, return receipt requested, as
20provided in subsection (e) of Section 21-260. The form of
21notice to be mailed by the clerk shall be identical in form to
22that provided by Section 22-10 for service upon owners
23residing upon the property sold, except that it shall bear the
24signature of the clerk instead of the name of the purchaser or
25assignee and shall designate the parties to whom it is to be

 

 

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1mailed. The clerk may furnish the form. The clerk shall
2promptly mail the notices delivered to him or her by certified
3mail, return receipt requested. The certificate of the clerk
4that he or she has mailed the notices, together with the return
5receipts, shall be filed in and made a part of the court
6record. The notices shall be mailed to the owners of the
7property at their last known addresses, and to those persons
8who are entitled to service of notice as occupants.
9    The changes to this Section made by this amendatory Act of
10the 97th General Assembly shall be construed as being
11declaratory of existing law and not as a new enactment.
12(Source: P.A. 102-528, eff. 1-1-22.)
 
13    Section 99. Effective date. This Act takes effect upon
14becoming law.