96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB0383


 
Introduced 1/30/2009, by Rep. Karen May
 
SYNOPSIS AS INTRODUCED:
 		








  



35 ILCS 200/21-27









    Amends the Property Tax Code. Deletes the provision that the
interest penalty for the delinquent payment of taxes for brownfield property may be waived only for any taxable year prior to the 2008 taxable year. Effective immediately.
















LRB096 03054 HLH 13069 b

















FISCAL NOTE ACT MAY APPLY


HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











HB0383

LRB096 03054 HLH 13069 b






1
    AN ACT concerning revenue.

 
2
    Be it enacted by the People of the State of Illinois,
 
3
represented in the General Assembly:


 
4
    Section 5. The Property Tax Code is amended  by changing 
5
Section 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 
9
county board may adopt a resolution under which an
interest 
10
penalty for the delinquent payment of taxes for any year that

11
otherwise would be imposed under Section 21-15, 21-20, or 21-25 
12
shall be waived
in the case of any person who meets all of the 
13
following criteria:


14
        (1) The person is determined eligible for a grant under 
15
    the Senior
Citizens and Disabled Persons Property Tax 
16
    Relief and Pharmaceutical Assistance
Act with respect to 
17
    the taxes for that year.


18
        (2) The person requests, in writing, on a form approved 
19
    by the county
treasurer, a waiver of the interest penalty, 
20
    and the request is filed with the
county treasurer on or 
21
    before the first day of the month that an installment of

22
    taxes is due.


23
        (3) The person pays the installment of taxes due, in 
 


 






HB0383
- 2 -
LRB096 03054 HLH 13069 b




1
    full, on or before
the third day of the month that the 
2
    installment is due.


3
        (4) The county treasurer approves the request for a 
4
    waiver.

5
    (b) With respect to property that qualifies as a brownfield 
6
site under Section 58.2 of the Environmental Protection Act, 
7
the county board, upon the recommendation
of the county 
8
treasurer, may, within 60 days after the effective date of this 
9
amendatory Act of the 95th General Assembly, adopt a resolution 
10
to waive an
interest penalty for the delinquent payment of 
11
taxes for any year prior to the 2008 taxable year that

12
otherwise would be imposed under Section 21-15, 21-20, or 21-25 
13
if all of the following criteria are met:
14
        (1) the property has delinquent taxes and an 
15
    outstanding interest penalty and the amount of that 
16
    interest penalty is so large as to, possibly, result in all 
17
    of the taxes becoming uncollectible;
18
        (2) the property is part of a redevelopment plan of a 
19
    unit of local government and that unit of local government 
20
    does not oppose the waiver of the interest penalty;
21
        (3) the redevelopment of the property will benefit the 
22
    public interest by remediating the brownfield 
23
    contamination;
24
        (4) the taxpayer delivers to the county treasurer (i) a 
25
    written request for a waiver of the interest penalty, on a 
26
    form approved by the county
treasurer, and (ii) a copy of 
 


 






HB0383
- 3 -
LRB096 03054 HLH 13069 b




1
    the redevelopment plan for the property;
2
        (5) the taxpayer pays, in full, the amount of up to the 
3
    amount of the first 2 installments of taxes due, to be held 
4
    in escrow pending the approval of the waiver, and enters 
5
    into an agreement with the county treasurer setting forth a 
6
    schedule for the payment of any remaining taxes due; and
7
        (6) the county treasurer approves the request for a 
8
    waiver.
9
(Source: P.A. 95-644, eff. 10-12-07.)


 
10
    Section 99. Effective date. This Act takes effect upon 
11
becoming law.