Rep. Rita Mayfield
Filed: 10/24/2011
 
 

 

 

 
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1
AMENDMENT TO HOUSE BILL 508 




2    AMENDMENT NO. ______. Amend House Bill 508 by replacing 
3everything after the enacting clause with the following:

 
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 Disabled Persons Property Tax 
16    Relief and Pharmaceutical Assistance
Act with respect to 
 
 
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1    the taxes for that year.


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

6    taxes is due.


7        (3) The person pays the installment of taxes due, in 
8    full, on or before
the third day of the month that the 
9    installment is due.


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

12    (b) With respect to property that qualifies as a brownfield 
13site under Section 58.2 of the Environmental Protection Act, 
14the county board, upon the recommendation
of the county 
15treasurer, may, within 60 days after the effective date of this 
16amendatory Act of the 95th General Assembly, adopt a resolution 
17to waive an
interest penalty for the delinquent payment of 
18taxes for any year prior to the 2008 taxable year that

19otherwise would be imposed under Section 21-15, 21-20, or 21-25 
20if all of the following criteria are met:
21        (1) the property has delinquent taxes and an 
22    outstanding interest penalty and the amount of that 
23    interest penalty is so large as to, possibly, result in all 
24    of the taxes becoming uncollectible;
25        (2) the property is part of a redevelopment plan of a 
26    unit of local government and that unit of local government 
 
 
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1    does not oppose the waiver of the interest penalty;
2        (3) the redevelopment of the property will benefit the 
3    public interest by remediating the brownfield 
4    contamination;
5        (4) the taxpayer delivers to the county treasurer (i) a 
6    written request for a waiver of the interest penalty, on a 
7    form approved by the county
treasurer, and (ii) a copy of 
8    the redevelopment plan for the property;
9        (5) the taxpayer pays, in full, the amount of up to the 
10    amount of the first 2 installments of taxes due, to be held 
11    in escrow pending the approval of the waiver, and enters 
12    into an agreement with the county treasurer setting forth a 
13    schedule for the payment of any remaining taxes due; and
14        (6) the county treasurer approves the request for a 
15    waiver.
16(Source: P.A. 95-644, eff. 10-12-07.)

 

17    Section 99. Effective date. This Act takes effect upon 
18becoming law.".