093_SB0813ham001
LRB093 10070 SJM 15206 a
1 AMENDMENT TO SENATE BILL 813
2 AMENDMENT NO. . Amend Senate Bill 813 by replacing
3 everything after the enacting clause with the following:
4 "Section 5. The Property Tax Code is amended by changing
5 Sections 9-260, 21-15, and 21-30 as follows:
6 (35 ILCS 200/9-260)
7 Sec. 9-260. Assessment of omitted property; counties of
8 3,000,000 or more.
9 (a) After signing the affidavit, the county assessor
10 shall have power, when directed by the board of appeals
11 (until the first Monday in December 1998 and the board of
12 review beginning the first Monday in December 1998 and
13 thereafter), or on his or her own initiative, to assess
14 properties which may have been omitted from assessments for
15 the current year or during any year or years for which the
16 property was liable to be taxed, and for which the tax has
17 not been paid, but only on notice and an opportunity to be
18 heard in the manner and form required by law, and shall enter
19 the assessments upon the assessment books. No charge for tax
20 of previous years shall be made against any property if (a)
21 the property was last assessed as unimproved, (b) the owner
22 of such property gave notice of subsequent improvements and
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1 requested a reassessment as required by Section 9-180, and
2 (c) reassessment of the property was not made within the 16
3 month period immediately following the receipt of that
4 notice.
5 (b) Any taxes based on the omitted assessment of a
6 property pursuant to Sections 9-260 through 9-270 shall be
7 prepared and mailed at the same time as the estimated first
8 installment property tax bill for the preceding year (as
9 described in Section 21-30) is prepared and mailed. The
10 omitted assessment tax bill is not due until the date on
11 which the second installment property tax bill for the
12 preceding year becomes due. The omitted assessment tax bill
13 shall be deemed delinquent and shall bear interest beginning
14 on the day after the due date of the second installment (as
15 described in Section 21-25). Any taxes for omitted
16 assessments deemed delinquent after the due date of the
17 second installment tax bill shall bear interest at the rate
18 of 1.5% per month or portion thereof until paid or forfeited
19 (as described in Section 21-25).
20 (c) The assessor shall have no power to change the
21 assessment or alter the assessment books in any other manner
22 or for any other purpose so as to change or affect the taxes
23 in that year, except as ordered by the board of appeals
24 (until the first Monday in December 1998 and the board of
25 review beginning the first Monday in December 1998 and
26 thereafter). The county assessor shall make all changes and
27 corrections ordered by the board of appeals (until the first
28 Monday in December 1998 and the board of review beginning the
29 first Monday in December 1998 and thereafter). The county
30 assessor may for the purpose of revision by the board of
31 appeals (until the first Monday in December 1998 and the
32 board of review beginning the first Monday in December 1998
33 and thereafter) certify the assessment books for any town or
34 taxing district after or when such books are completed.
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1 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
2 8-14-96.)
3 (35 ILCS 200/21-15)
4 Sec. 21-15. General tax due dates; default by mortgage
5 lender. Except as otherwise provided in this Section or
6 Section 21-40, all property upon which the first installment
7 of taxes remains unpaid on June 1 annually shall be deemed
8 delinquent and shall bear interest after June 1 at the rate
9 of 1 1/2% per month or portion thereof. Except as otherwise
10 provided in this Section or Section 21-40, all property upon
11 which the second installment of taxes remains due and unpaid
12 on September 1, annually, shall be deemed delinquent and
13 shall bear interest after September 1 at the same interest
14 rate. All interest collected shall be paid into the general
15 fund of the county. Payment received by mail and postmarked
16 on or before the required due date is not delinquent.
17 Property not subject to the interest charge in Section
18 9-260 or Section 9-265 shall also not be subject to the
19 interest charge imposed by this Section until such time as
20 the owner of the property receives actual notice of and is
21 billed for the principal amount of back taxes due and owing.
22 If a member of a reserve component of the armed forces of
23 the United States who has an ownership interest in property
24 taxed under this Act is called to active duty for deployment
25 outside the continental United States and is on active duty
26 on the due date of any installment of taxes due under this
27 Act, he or she shall not be deemed delinquent in the payment
28 of the installment and no interest shall accrue or be charged
29 as a penalty on the installment until 30 days after that
30 member returns from active duty.
31 Notwithstanding any other provision of law, when any
32 unpaid taxes become delinquent under this Section through the
33 fault of the mortgage lender, (i) the interest assessed under
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1 this Section for delinquent taxes shall be charged against
2 the mortgage lender and not the mortgagor and (ii) the
3 mortgage lender shall pay the taxes, redeem the property and
4 take all necessary steps to remove any liens accruing against
5 the property because of the delinquency. In the event that
6 more than one entity meets the definition of mortgage lender
7 with respect to any mortgage, the interest shall be assessed
8 against the mortgage lender responsible for servicing the
9 mortgage. Unpaid taxes shall be deemed delinquent through
10 the fault of the mortgage lender only if: (a) the mortgage
11 lender has received all payments due the mortgage lender for
12 the property being taxed under the written terms of the
13 mortgage or promissory note secured by the mortgage, (b) the
14 mortgage lender holds funds in escrow to pay the taxes, and
15 (c) the funds are sufficient to pay the taxes after deducting
16 all amounts reasonably anticipated to become due for all
17 hazard insurance premiums and mortgage insurance premiums and
18 any other assessments to be paid from the escrow under the
19 terms of the mortgage. For purposes of this Section, an
20 amount is reasonably anticipated to become due if it is
21 payable within 12 months from the time of determining the
22 sufficiency of funds held in escrow. Unpaid taxes shall not
23 be deemed delinquent through the fault of the mortgage lender
24 if the mortgage lender was directed in writing by the
25 mortgagor not to pay the property taxes, or if the failure to
26 pay the taxes when due resulted from inadequate or inaccurate
27 parcel information provided by the mortgagor, a title or
28 abstract company, or by the agency or unit of government
29 assessing the tax.
30 (Source: P.A. 90-336, eff. 1-1-98; 90-575, eff. 3-20-98;
31 91-199, eff. 1-1-00; 91-898, eff. 7-6-00.)
32 (35 ILCS 200/21-30)
33 Sec. 21-30. Accelerated billing. Except as provided in
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1 this Section, Section 9-260, and Section 21-40, in counties
2 with 3,000,000 or more inhabitants, by January 31 annually,
3 estimated tax bills setting out the first installment of
4 property taxes for the preceding year, payable in that year,
5 shall be prepared and mailed. The first installment of taxes
6 on the estimated tax bills shall be computed at 50% of the
7 total of each tax bill for the preceding year. If, prior to
8 the preparation of the estimated tax bills, a certificate of
9 error has been either approved by a court on or before
10 November 30 of the preceding year or certified pursuant to
11 Section 14-15 on or before November 30 of the preceding year,
12 then the first installment of taxes on the estimated tax
13 bills shall be computed at 50% of the total taxes for the
14 preceding year as corrected by the certificate of error. By
15 June 30 annually, actual tax bills shall be prepared and
16 mailed. These bills shall set out total taxes due and the
17 amount of estimated taxes billed in the first installment,
18 and shall state the balance of taxes due for that year as
19 represented by the sum derived from subtracting the amount of
20 the first installment from the total taxes due for that year.
21 The county board may provide by ordinance, in counties
22 with 3,000,000 or more inhabitants, for taxes to be paid in 4
23 installments. For the levy year for which the ordinance is
24 first effective and each subsequent year, estimated tax bills
25 setting out the first, second, and third installment of taxes
26 for the preceding year, payable in that year, shall be
27 prepared and mailed not later than the date specified by
28 ordinance. Each installment on estimated tax bills shall be
29 computed at 25% of the total of each tax bill for the
30 preceding year. By the date specified in the ordinance,
31 actual tax bills shall be prepared and mailed. These bills
32 shall set out total taxes due and the amount of estimated
33 taxes billed in the first, second, and third installments and
34 shall state the balance of taxes due for that year as
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1 represented by the sum derived from subtracting the amount of
2 the estimated installments from the total taxes due for that
3 year.
4 The county board of any county with less than 3,000,000
5 inhabitants may, by ordinance or resolution, adopt an
6 accelerated method of tax billing. The county board may
7 subsequently rescind the ordinance or resolution and revert
8 to the method otherwise provided for in this Code.
9 Taxes levied on homestead property in which a member of
10 the National Guard or reserves of the armed forces of the
11 United States who was called to active duty on or after
12 August 1, 1990, and who has an ownership interest shall not
13 be deemed delinquent and no interest shall accrue or be
14 charged as a penalty on such taxes due and payable in 1991 or
15 1992 until one year after that member returns to civilian
16 status.
17 (Source: P.A. 92-475, eff. 8-23-01.)
18 Section 99. Effective date. This Act takes effect upon
19 becoming law.".