Rep. Natalie A. Manley
Filed: 4/4/2024
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1 | AMENDMENT TO SENATE BILL 317 | ||||||
2 | AMENDMENT NO. ______. Amend Senate Bill 317 by replacing | ||||||
3 | everything after the enacting clause with the following: | ||||||
4 | "Section 5. The Property Tax Code is amended by changing | ||||||
5 | Section 21-16 as follows: | ||||||
6 | (35 ILCS 200/21-16) | ||||||
7 | Sec. 21-16. Property owned by a governmental entity taxing | ||||||
8 | district ; delinquency. | ||||||
9 | (a) Notwithstanding any other provision of law, in a | ||||||
10 | county with more than 800,000 inhabitants but fewer than | ||||||
11 | 1,000,000 inhabitants, if a lessee is liable for the payment | ||||||
12 | of property taxes extended against property that is owned by a | ||||||
13 | governmental entity taxing district , and those taxes remain | ||||||
14 | unpaid in whole or in part 60 days after the final second | ||||||
15 | installment due date, then the county treasurer shall promptly | ||||||
16 | notify the governmental entity taxing district that owns the |
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1 | property of the delinquency in writing. The governmental | ||||||
2 | entity taxing district shall promptly notify the county | ||||||
3 | supervisor of assessments upon the execution of a new lease or | ||||||
4 | the termination of a lease for property owned by the | ||||||
5 | governmental entity taxing district . The State's Attorney of | ||||||
6 | the county in which the property is located may bring an action | ||||||
7 | against the lessee in the circuit court in the name of the | ||||||
8 | People of the State of Illinois, and, upon proof of liability, | ||||||
9 | the court shall enter judgment against the lessee in a sum | ||||||
10 | equal to the full amount of delinquent taxes, interest, | ||||||
11 | penalties, and costs. This judgment shall be enforceable | ||||||
12 | against the lessee, or any other parties provided by | ||||||
13 | applicable law, in any manner permitted by law for the | ||||||
14 | collection of a debt or judgment. The proceeds of any judgment | ||||||
15 | under this Section shall be distributed to the taxing | ||||||
16 | districts as otherwise provided in this Code. | ||||||
17 | (b) Before tax year 2024, this Section applies to property | ||||||
18 | located in a county with more than 800,000 inhabitants but | ||||||
19 | fewer than 1,000,000 inhabitants. For tax year 2024 and | ||||||
20 | thereafter, this Section applies in all counties. | ||||||
21 | (c) As used in this Section: | ||||||
22 | "Governmental entity" means, before tax year 2024, a | ||||||
23 | taxing district, as defined in Section 1-150. | ||||||
24 | "Governmental entity" means, for tax year 2024 and | ||||||
25 | thereafter, a unit of federal, State, or local government, a | ||||||
26 | school district, or a community college district. |
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1 | (Source: P.A. 101-198, eff. 1-1-20 .) | ||||||
2 | Section 99. Effective date. This Act takes effect upon | ||||||
3 | becoming law.". |