Rep. Arthur Turner

Filed: 4/14/2011

 

 


 

 


 
09700HB0505ham002LRB097 03333 HLH 54549 a

1
AMENDMENT TO HOUSE BILL 505

2    AMENDMENT NO. ______. Amend House Bill 505 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by adding
5Section 15-183 as follows:
 
6    (35 ILCS 200/15-183 new)
7    Sec. 15-183. Erroneous homestead exemptions. If, upon
8determination by the chief county assessment officer, any
9property that was not eligible to receive a homestead exemption
10was erroneously granted a homestead exemption or exemptions in
11any year or years not to exceed the current assessment year and
124 prior years because of a willful falsification by the
13property owner, then the chief county assessment officer shall
14cause to be served upon the property owner a notice of intent
15to record a tax lien against the property with respect to which
16the erroneous homestead exemption was granted. The notice shall

 

 

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1identify the property against which the lien is being sought.
2Such a lien may not be filed sooner than 30 days after the
3property owner receives notice. The board of review in counties
4with less than 3,000,000 inhabitants or the county assessor in
5counties with 3,000,000 or more inhabitants must develop
6reasonable procedures for contesting the determination made
7under this Section. In addition, the arrearages of taxes that
8might have been assessed, plus a penalty of 25% of the total
9amount of unpaid taxes for each year, shall be charged against
10the property by the county clerk. Of the amounts collected
11under this Section, the unpaid taxes shall be remitted to the
12county collector and distributed to the affected taxing
13districts, and the penalties shall be used by the chief county
14assessment officer for the cost of administering this Section.
15If the erroneous homestead exemption was granted as a result of
16a mistake, error, or omission on the part of the chief county
17assessment officer, and if the owner has paid its tax bills as
18received for the year or years in which the error occurred,
19then the unpaid taxes and penalties authorized by this Section
20shall not be chargeable to the owner.
21    For the purposes of this Section, "homestead exemption"
22means an exemption under Section 15-165 (disabled veterans),
2315-167 (returning veterans), 15-169 (disabled veterans
24standard homestead), 15-170 (senior citizens), 15-172 (senior
25citizens assessment freeze), 15-175 (general homestead),
2615-176 (alternative general homestead), or 15-177 (long-time

 

 

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1occupant).
 
2    Section 99. Effective date. This Act takes effect upon
3becoming law.".