Illinois General Assembly - Full Text of SB2832
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Full Text of SB2832  103rd General Assembly



SB2832 EngrossedLRB103 36894 HLH 67006 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
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
1221-25 shall be waived in the case of any person who meets all
13of the following criteria:
14        (1) The person is determined eligible for a grant
15    under the Senior Citizens and Persons with Disabilities
16    Property Tax Relief Act with respect to the taxes for that
17    year.
18        (2) The person requests, in writing, on a form
19    approved by the county treasurer, a waiver of the interest
20    penalty, and the request is filed with the county
21    treasurer on or before the first day of the month that an
22    installment of taxes is due.
23        (3) The person pays the installment of taxes due, in



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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
6brownfield site under Section 58.2 of the Environmental
7Protection Act, the county board, upon the recommendation of
8the county treasurer, may adopt a resolution to waive an
9interest penalty for the delinquent payment of taxes for any
10year that otherwise would be imposed under Section 21-15,
1121-20, or 21-25 if all of the following criteria are met:
12        (1) the property has delinquent taxes and an
13    outstanding interest penalty and the amount of that
14    interest penalty is so large as to, possibly, result in
15    all of the taxes becoming uncollectible;
16        (2) the property is part of a redevelopment plan of a
17    unit of local government and that unit of local government
18    does not oppose the waiver of the interest penalty;
19        (3) the redevelopment of the property will benefit the
20    public interest by remediating the brownfield
21    contamination;
22        (4) the taxpayer delivers to the county treasurer (i)
23    a written request for a waiver of the interest penalty, on
24    a form approved by the county treasurer, and (ii) a copy of
25    the redevelopment plan for the property;
26        (5) the taxpayer pays, in full, the amount of up to the



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1    amount of the first 2 installments of taxes due, to be held
2    in escrow pending the approval of the waiver, and enters
3    into an agreement with the county treasurer setting forth
4    a schedule for the payment of any remaining taxes due; and
5        (6) the county treasurer approves the request for a
6    waiver.
7    (c) For the 2019 taxable year (payable in 2020) only, the
8county board of a county with fewer than 3,000,000 inhabitants
9may adopt an ordinance or resolution under which some or all of
10the interest penalty for the delinquent payment of any
11installment other than the final installment of taxes for the
122019 taxable year that otherwise would be imposed under
13Section 21-15, 21-20, or 21-25 shall be waived for all
14taxpayers in the county, for a period of (i) 120 days after the
15effective date of this amendatory Act of the 101st General
16Assembly or (ii) until the first day of the first month during
17which there is no longer a statewide COVID-19 public health
18emergency, as evidenced by an effective disaster declaration
19of the Governor covering all counties in the State.
20    (d) No interest or penalties shall be imposed with respect
21to property that is included in a decedent's probate estate at
22the time of a delinquency if the representative of the
23decedent's estate applies with the county treasurer for a
24waiver of those amounts and is granted that waiver. A waiver
25under this subsection shall apply beginning on the date of the
26decedent's death until the earlier of either (i) the date on



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1which the property is sold, transferred, or conveyed or (ii)
2the date on which the estate is closed.
3(Source: P.A. 101-635, eff. 6-5-20.)