Full Text of SB0079 94th General Assembly
SB0079 94TH GENERAL ASSEMBLY
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94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006 SB0079
Introduced 1/26/2005, by Sen. William E. Peterson SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/21-15 |
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35 ILCS 200/21-20 |
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35 ILCS 200/21-25 |
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35 ILCS 200/21-30 |
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Amends the Property Tax Code. Provides that a member of the armed forces of the United States, other than a reserve component, on active duty on the due date of any installment of taxes due under the Property Tax Code shall not be deemed delinquent in the payment of the installment until 90 days after the due date or, if the member is deployed outside the continental United States, 90 days after the member is redeployed to the continental United States. Provides that members of the reserve components of the armed forces of the United States or members of the National Guard who are on active duty shall not be deemed delinquent in the payment of the installment until 90 days (now, 30 days) after the member returns from active duty. Deletes provisions concerning an amnesty period in Cook County for certain National Guard members for taxes on homestead property due and payable in 1991 or 1992. Effective immediately.
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FISCAL NOTE ACT MAY APPLY | |
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
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A BILL FOR
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SB0079 |
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LRB094 03384 MKM 33385 b |
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by changing | 5 |
| Sections 21-15, 21-20, 21-25, and 21-30 as follows:
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| (35 ILCS 200/21-15)
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| Sec. 21-15. General tax due dates; default by mortgage | 8 |
| lender. Except as otherwise provided in this Section or Section | 9 |
| 21-40, all property
upon which the first installment of taxes | 10 |
| remains unpaid on June 1 annually
shall be deemed delinquent | 11 |
| and shall bear interest after June 1 at the rate of
1 1/2% per | 12 |
| month or portion thereof. Except as otherwise provided in this
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| Section or Section 21-40, all property upon which the second | 14 |
| installment of
taxes remains due and unpaid on September 1, | 15 |
| annually, shall be deemed
delinquent and shall bear interest | 16 |
| after September 1 at the same interest rate.
All interest | 17 |
| collected shall be paid into the general fund of the county.
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| Payment received by mail and postmarked on or before the | 19 |
| required due date is
not delinquent.
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| Property not subject to the interest charge in Section | 21 |
| 9-260 or Section
9-265 shall also not
be subject to the | 22 |
| interest charge imposed by this Section until such time as
the | 23 |
| owner of the property receives actual notice of and is billed | 24 |
| for the
principal amount of back taxes due and owing.
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| If a member of the armed forces of the United States, other | 26 |
| than a reserve component, has an ownership interest in property | 27 |
| taxed under this Act and is on active duty on the due date of | 28 |
| any installment of taxes due under this Act, he or she shall | 29 |
| not be deemed delinquent in the payment of the installment and | 30 |
| no interest shall accrue or be charged as a penalty on the | 31 |
| installment until 90 days after the due date or, if the member | 32 |
| is deployed outside of the continental United States on the due |
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LRB094 03384 MKM 33385 b |
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| date, then 90 days after the member is redeployed to the United | 2 |
| States.
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| If a member of a reserve component of the armed forces of | 4 |
| the United States or a member of the National Guard
who has
an | 5 |
| ownership interest in property taxed under this Act is called | 6 |
| to active duty
for deployment outside the continental United | 7 |
| States
and
is on active duty on the due date of any installment | 8 |
| of taxes due under
this Act, he or she shall not be deemed | 9 |
| delinquent in the payment of the
installment and no interest | 10 |
| shall accrue or be charged as a penalty on the
installment | 11 |
| until 90
30 days after that member returns from active duty.
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| Notwithstanding any other provision of law, when any unpaid | 13 |
| taxes become
delinquent under this Section through the fault of | 14 |
| the mortgage lender,
(i) the
interest assessed under this | 15 |
| Section for delinquent taxes shall be charged
against the | 16 |
| mortgage lender and not the mortgagor and (ii) the mortgage
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| lender shall pay the taxes, redeem the property and take all | 18 |
| necessary steps to
remove any liens accruing against the | 19 |
| property because of the delinquency.
In the event that more | 20 |
| than
one entity meets the definition of mortgage lender with | 21 |
| respect to any
mortgage, the interest shall be assessed against | 22 |
| the mortgage lender
responsible for servicing the mortgage. | 23 |
| Unpaid taxes shall be deemed
delinquent through the fault of | 24 |
| the mortgage lender only if: (a) the
mortgage
lender has | 25 |
| received all payments due the mortgage lender for the property | 26 |
| being
taxed under the written terms of the mortgage or | 27 |
| promissory note secured by
the mortgage, (b) the mortgage | 28 |
| lender holds funds in escrow to pay the taxes,
and (c) the | 29 |
| funds are sufficient to pay the taxes
after deducting all | 30 |
| amounts reasonably anticipated to become due for all hazard
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| insurance premiums and mortgage insurance premiums and any | 32 |
| other assessments to
be paid from the escrow under the terms of | 33 |
| the mortgage. For purposes of this
Section, an
amount
is | 34 |
| reasonably anticipated to become due if it is payable within 12 | 35 |
| months from
the time of determining the sufficiency of funds | 36 |
| held in escrow. Unpaid taxes
shall not be deemed delinquent |
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LRB094 03384 MKM 33385 b |
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| through the fault of the mortgage lender if the
mortgage lender | 2 |
| was directed in writing by the mortgagor not to pay the
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| property taxes, or
if the failure to pay the taxes when due | 4 |
| resulted from inadequate or inaccurate
parcel information | 5 |
| provided by the mortgagor, a title or abstract company, or
by | 6 |
| the agency or unit of government assessing the tax.
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| (Source: P.A. 93-560, eff. 8-20-03.)
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| (35 ILCS 200/21-20)
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| Sec. 21-20. Due dates; accelerated billing in counties of | 10 |
| less than
3,000,000. Except as otherwise provided in Section | 11 |
| 21-40, in counties with
less than 3,000,000 inhabitants in | 12 |
| which the
accelerated method of billing and paying taxes | 13 |
| provided for in Section 21-30 is
in effect, the estimated first | 14 |
| installment of unpaid taxes shall be deemed
delinquent and | 15 |
| shall bear interest after a date not later than June 1 annually
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| as provided for in the ordinance or resolution of the county | 17 |
| board adopting the
accelerated method, at the rate of 1 1/2% | 18 |
| per month or portion thereof until
paid or forfeited. The | 19 |
| second installment of unpaid taxes shall be deemed
delinquent | 20 |
| and shall bear interest after August 1 annually at the same | 21 |
| interest
rate until paid or forfeited. Payment received by mail | 22 |
| and postmarked on or
before the required due date is not | 23 |
| delinquent.
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| If a member of the armed forces of the United States, other | 25 |
| than a reserve component, has an ownership interest in property | 26 |
| taxed under this Act and is on active duty on the due date of | 27 |
| any installment of taxes due under this Act, he or she shall | 28 |
| not be deemed delinquent in the payment of the installment and | 29 |
| no interest shall accrue or be charged as a penalty on the | 30 |
| installment until 90 days after the due date or, if the member | 31 |
| is deployed outside of the continental United States on the due | 32 |
| date, then 90 days after the member is redeployed to the United | 33 |
| States.
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| If a member of a reserve component of the armed forces of | 35 |
| the United States or a member of the National Guard
who has
an |
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LRB094 03384 MKM 33385 b |
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| ownership interest in property taxed under this Act is called | 2 |
| to active duty
for deployment outside the continental United | 3 |
| States
and
is on active duty on the due date of any installment | 4 |
| of taxes due under
this Act, he or she shall not be deemed | 5 |
| delinquent in the payment of the
installment and no interest | 6 |
| shall accrue or be charged as a penalty on the
installment | 7 |
| until 90
30 days after that member returns from active duty.
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| (Source: P.A. 91-199, eff. 1-1-00; 91-898, eff. 7-6-00.)
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| (35 ILCS 200/21-25)
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| Sec. 21-25. Due dates; accelerated billing in counties of | 11 |
| 3,000,000 or more. Except as hereinafter provided and as | 12 |
| provided in Section 21-40, in
counties with 3,000,000 or more | 13 |
| inhabitants
in which the accelerated method of billing and | 14 |
| paying taxes provided for in
Section 21-30 is in effect, the | 15 |
| estimated first installment of unpaid taxes
shall be deemed | 16 |
| delinquent and shall bear interest after March 1 at the rate of
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| 1 1/2% per month or portion thereof until paid or forfeited. | 18 |
| The second
installment of unpaid taxes shall be deemed | 19 |
| delinquent and shall bear interest
after August 1 annually at | 20 |
| the same interest rate until paid or forfeited.
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| If the county board elects by ordinance adopted prior to | 22 |
| July 1 of a levy
year to provide for taxes to be paid in 4 | 23 |
| installments, each installment for
that levy year and each | 24 |
| subsequent year shall be deemed delinquent and shall
begin to | 25 |
| bear interest 30 days after the date specified by the ordinance | 26 |
| for
mailing bills, at the rate of 1 1/2% per month or portion | 27 |
| thereof, until paid
or forfeited.
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| Payment received by mail and postmarked on or before the | 29 |
| required due date
is not delinquent.
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| If a member of the armed forces of the United States, other | 31 |
| than a reserve component, has an ownership interest in property | 32 |
| taxed under this Act and is on active duty on the due date of | 33 |
| any installment of taxes due under this Act, he or she shall | 34 |
| not be deemed delinquent in the payment of the installment and | 35 |
| no interest shall accrue or be charged as a penalty on the |
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LRB094 03384 MKM 33385 b |
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| installment until 90 days after the due date or, if the member | 2 |
| is deployed outside of the continental United States on the due | 3 |
| date, then 90 days after the member is redeployed to the United | 4 |
| States.
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| Taxes levied on homestead property in which a member of the | 6 |
| National Guard or
reserves of the armed forces of the United | 7 |
| States who was called to active duty
on or after August 1, | 8 |
| 1990, and who has an ownership interest, shall not be
deemed | 9 |
| delinquent and no interest shall accrue or be charged as a | 10 |
| penalty on
such taxes due and payable in 1991 or 1992 until
one | 11 |
| year after that member
returns
to civilian status.
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| If a member of a reserve component of the armed forces of | 13 |
| the United States or a member of the National Guard
who has an | 14 |
| ownership interest in property taxed under this Act is called | 15 |
| to
active duty
for deployment outside the continental United | 16 |
| States
and
is on active duty on the due date of any installment | 17 |
| of taxes due under
this Act, he or she shall not be deemed | 18 |
| delinquent in the payment of the
installment and no interest | 19 |
| shall accrue or be charged as a penalty on the
installment | 20 |
| until 90
30 days after that member returns from active duty
to | 21 |
| civilian status .
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| (Source: P.A. 91-199, eff. 1-1-00; 91-898, eff. 7-6-00.)
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| (35 ILCS 200/21-30)
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| Sec. 21-30. Accelerated billing. Except as provided in this | 25 |
| Section, Section 9-260, and Section 21-40, in
counties with
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| 3,000,000 or more inhabitants, by January 31 annually, | 27 |
| estimated tax bills
setting out the first installment of | 28 |
| property taxes for the preceding year,
payable in that year, | 29 |
| shall be prepared and mailed. The first installment of
taxes on | 30 |
| the estimated tax bills shall be computed at 50% of the total | 31 |
| of each
tax bill for the preceding year.
If, prior to the | 32 |
| preparation of the estimated tax bills, a certificate of
error | 33 |
| has been either approved by a court on or before November 30 of | 34 |
| the
preceding year or certified pursuant to Section 14-15 on or | 35 |
| before November 30
of the preceding year, then the first |
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| installment of taxes on the estimated tax
bills shall be | 2 |
| computed at 50% of the total taxes for the preceding year as
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| corrected by the certificate of error.
By June 30 annually, | 4 |
| actual tax bills shall
be prepared and mailed. These bills | 5 |
| shall set out total taxes due and the
amount of estimated taxes | 6 |
| billed in the first installment, and shall state
the balance of | 7 |
| taxes due for that year as represented by the sum derived
from | 8 |
| subtracting the amount of the first installment from the total | 9 |
| taxes due
for that year.
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| The county board may provide by ordinance, in counties with | 11 |
| 3,000,000 or more
inhabitants, for taxes to be paid in 4 | 12 |
| installments. For the levy year for
which the ordinance is | 13 |
| first effective and each subsequent year, estimated tax
bills | 14 |
| setting out the first, second, and third installment of taxes | 15 |
| for the
preceding year, payable in that year, shall be prepared | 16 |
| and mailed not later
than the date specified by ordinance. Each | 17 |
| installment on estimated tax bills
shall be computed at 25% of | 18 |
| the total of each tax bill for the preceding year.
By the date | 19 |
| specified in the ordinance, actual tax bills shall be prepared | 20 |
| and
mailed. These bills shall set out total taxes due and the | 21 |
| amount of estimated
taxes billed in the first, second, and | 22 |
| third installments and shall state the
balance of taxes due for | 23 |
| that year as represented by the sum derived from
subtracting | 24 |
| the amount of the estimated installments from the total taxes | 25 |
| due
for that year.
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| The county board of any county with less than 3,000,000 | 27 |
| inhabitants may, by
ordinance or resolution, adopt an | 28 |
| accelerated method of tax billing.
The county board may | 29 |
| subsequently rescind the ordinance or resolution and
revert to | 30 |
| the method otherwise provided for in this Code.
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| Taxes levied on homestead property in which a member of the | 32 |
| National Guard or
reserves of the armed forces of the United | 33 |
| States who was called to active duty
on or after August 1, | 34 |
| 1990, and who has an ownership interest shall not be
deemed | 35 |
| delinquent and no interest shall accrue or be charged as a | 36 |
| penalty on
such taxes due and payable in 1991 or 1992 until
one |
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LRB094 03384 MKM 33385 b |
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| year after that member
returns
to civilian status.
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| (Source: P.A. 92-475, eff. 8-23-01; 93-560, eff. 8-20-03.)
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| Section 99. Effective date. This Act takes effect upon | 4 |
| becoming law.
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