Full Text of SB2097 101st General Assembly
SB2097sam002 101ST GENERAL ASSEMBLY | Sen. Steve Stadelman Filed: 4/5/2019
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| 1 | | AMENDMENT TO SENATE BILL 2097
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 2097, AS AMENDED, | 3 | | by replacing everything after the enacting clause with the | 4 | | following:
| 5 | | "Section 5. The Property Tax Code is amended by changing | 6 | | Sections 18-165, 21-90, and 22-35 as follows:
| 7 | | (35 ILCS 200/18-165)
| 8 | | Sec. 18-165. Abatement of taxes.
| 9 | | (a) Any taxing district, upon a majority vote of its | 10 | | governing authority,
may, after the determination of the | 11 | | assessed valuation of its property, order
the clerk of that | 12 | | county to abate any portion of its taxes on the following
types | 13 | | of property:
| 14 | | (1) Commercial and industrial.
| 15 | | (A) The property of any commercial or industrial | 16 | | firm,
including but not limited to the property of (i) |
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| 1 | | any firm that
is used for collecting, separating, | 2 | | storing, or processing recyclable
materials, locating | 3 | | within the taxing district during the immediately | 4 | | preceding
year from another state, territory, or | 5 | | country, or having been newly created
within this State | 6 | | during the immediately preceding year, or expanding an
| 7 | | existing facility, or (ii) any firm that is used for | 8 | | the generation and
transmission of
electricity | 9 | | locating within the taxing district during the | 10 | | immediately
preceding year or expanding its presence | 11 | | within the taxing district during the
immediately | 12 | | preceding year by construction of a new electric | 13 | | generating
facility that uses natural gas as its fuel, | 14 | | or any firm that is used for
production operations at a | 15 | | new,
expanded, or reopened coal mine within the taxing | 16 | | district, that
has been certified as a High Impact | 17 | | Business by the Illinois Department of
Commerce and | 18 | | Economic Opportunity. The property of any firm used for | 19 | | the
generation and transmission of electricity shall | 20 | | include all property of the
firm used for transmission | 21 | | facilities as defined in Section 5.5 of the Illinois
| 22 | | Enterprise Zone Act. The abatement shall not exceed a | 23 | | period of 10 years
and the aggregate amount of abated | 24 | | taxes for all taxing districts combined
shall not | 25 | | exceed $4,000,000.
| 26 | | (A-5) Any property in the taxing district of a new |
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| 1 | | electric generating
facility, as defined in Section | 2 | | 605-332 of the Department of Commerce and
Economic | 3 | | Opportunity Law of the Civil Administrative Code of | 4 | | Illinois.
The abatement shall not exceed a period of 10 | 5 | | years.
The abatement shall be subject to the following | 6 | | limitations:
| 7 | | (i) if the equalized assessed valuation of the | 8 | | new electric generating
facility is equal to or | 9 | | greater than $25,000,000 but less
than | 10 | | $50,000,000, then the abatement may not exceed (i) | 11 | | over the entire term
of the abatement, 5% of the | 12 | | taxing district's aggregate taxes from the
new | 13 | | electric generating facility and (ii) in any one
| 14 | | year of abatement, 20% of the taxing district's | 15 | | taxes from the
new electric generating facility;
| 16 | | (ii) if the equalized assessed valuation of | 17 | | the new electric
generating facility is equal to or | 18 | | greater than $50,000,000 but less
than | 19 | | $75,000,000, then the abatement may not exceed (i) | 20 | | over the entire term
of the abatement, 10% of the | 21 | | taxing district's aggregate taxes from the
new | 22 | | electric generating facility and (ii) in any one
| 23 | | year of abatement, 35% of the taxing district's | 24 | | taxes from the
new electric generating facility;
| 25 | | (iii) if the equalized assessed valuation of | 26 | | the new electric
generating facility
is equal to or |
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| 1 | | greater than $75,000,000 but less
than | 2 | | $100,000,000, then the abatement may not exceed | 3 | | (i) over the entire term
of the abatement, 20% of | 4 | | the taxing district's aggregate taxes from the
new | 5 | | electric generating facility and (ii) in any one
| 6 | | year of abatement, 50% of the taxing district's | 7 | | taxes from the
new electric generating facility;
| 8 | | (iv) if the equalized assessed valuation of | 9 | | the new electric
generating facility is equal to or | 10 | | greater than $100,000,000 but less
than | 11 | | $125,000,000, then the
abatement may not exceed | 12 | | (i) over the entire term of the abatement, 30% of | 13 | | the
taxing district's aggregate taxes from the new | 14 | | electric generating facility
and (ii) in any one | 15 | | year of abatement, 60% of the taxing
district's | 16 | | taxes from the new electric generating facility;
| 17 | | (v) if the equalized assessed valuation of the | 18 | | new electric generating
facility is equal to or | 19 | | greater than $125,000,000 but less
than | 20 | | $150,000,000, then the
abatement may not exceed | 21 | | (i) over the entire term of the abatement, 40% of | 22 | | the
taxing district's aggregate taxes from the new | 23 | | electric generating facility
and (ii) in any one | 24 | | year of abatement, 60% of the taxing
district's | 25 | | taxes from the new electric generating facility;
| 26 | | (vi) if the equalized assessed valuation of |
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| 1 | | the new electric
generating facility is equal to or | 2 | | greater than $150,000,000, then the
abatement may | 3 | | not exceed (i) over the entire term of the | 4 | | abatement, 50% of the
taxing district's aggregate | 5 | | taxes from the new electric generating facility
| 6 | | and (ii) in any one year of abatement, 60% of the | 7 | | taxing
district's taxes from the new electric | 8 | | generating facility.
| 9 | | The abatement is not effective unless
the owner of | 10 | | the new electric generating facility agrees to
repay to | 11 | | the taxing district all amounts previously abated, | 12 | | together with
interest computed at the rate and in the | 13 | | manner provided for delinquent taxes,
in the event that | 14 | | the owner of the new electric generating facility | 15 | | closes the
new electric generating facility before the | 16 | | expiration of the
entire term of the abatement.
| 17 | | The authorization of taxing districts to abate | 18 | | taxes under this
subdivision (a)(1)(A-5) expires on | 19 | | January 1, 2010.
| 20 | | (B) The property of any commercial or industrial
| 21 | | development of at least (i) 500 acres or (ii) 225 acres | 22 | | in the case of a commercial or industrial
development | 23 | | that applies for and is granted designation as a High | 24 | | Impact Business under paragraph (F) of item (3) of | 25 | | subsection (a) of Section 5.5 of the Illinois | 26 | | Enterprise Zone Act, having been created within the |
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| 1 | | taxing
district. The abatement shall not exceed a | 2 | | period of 20 years and the
aggregate amount of abated | 3 | | taxes for all taxing districts combined shall not
| 4 | | exceed $12,000,000.
| 5 | | (C) The property of any commercial or industrial | 6 | | firm currently
located in the taxing district that | 7 | | expands a facility or its number of
employees. The | 8 | | abatement shall not exceed a period of 10 years and the
| 9 | | aggregate amount of abated taxes for all taxing | 10 | | districts combined shall not
exceed $4,000,000. The | 11 | | abatement period may be renewed at the option of the
| 12 | | taxing districts.
| 13 | | (2) Horse racing. Any property in the taxing district | 14 | | which
is used for the racing of horses and upon which | 15 | | capital improvements consisting
of expansion, improvement | 16 | | or replacement of existing facilities have been made
since | 17 | | July 1, 1987. The combined abatements for such property | 18 | | from all taxing
districts in any county shall not exceed | 19 | | $5,000,000 annually and shall not
exceed a period of 10 | 20 | | years.
| 21 | | (3) Auto racing. Any property designed exclusively for | 22 | | the racing of
motor vehicles. Such abatement shall not | 23 | | exceed a period of 10 years.
| 24 | | (4) Academic or research institute. The property of any | 25 | | academic or
research institute in the taxing district that | 26 | | (i) is an exempt organization
under paragraph (3) of |
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| 1 | | Section 501(c) of the Internal Revenue Code, (ii)
operates | 2 | | for the benefit of the public by actually and exclusively | 3 | | performing
scientific research and making the results of | 4 | | the research available to the
interested public on a | 5 | | non-discriminatory basis, and (iii) employs more than
100 | 6 | | employees. An abatement granted under this paragraph shall | 7 | | be for at
least 15 years and the aggregate amount of abated | 8 | | taxes for all taxing
districts combined shall not exceed | 9 | | $5,000,000.
| 10 | | (5) Housing for older persons. Any property in the | 11 | | taxing district that
is devoted exclusively to affordable | 12 | | housing for older households. For
purposes of this | 13 | | paragraph, "older households" means those households (i)
| 14 | | living in housing provided under any State or federal | 15 | | program that the
Department of Human Rights determines is | 16 | | specifically designed and operated to
assist elderly | 17 | | persons and is solely occupied by persons 55 years of age | 18 | | or
older and (ii) whose annual income does not exceed 80% | 19 | | of the area gross median
income, adjusted for family size, | 20 | | as such gross income and median income are
determined from | 21 | | time to time by the United States Department of Housing and
| 22 | | Urban Development. The abatement shall not exceed a period | 23 | | of 15 years, and
the aggregate amount of abated taxes for | 24 | | all taxing districts shall not exceed
$3,000,000.
| 25 | | (6) Historical society. For assessment years 1998 | 26 | | through 2018, the
property of an historical society |
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| 1 | | qualifying as an exempt organization under
Section | 2 | | 501(c)(3) of the federal Internal Revenue Code.
| 3 | | (7) Recreational facilities. Any property in the | 4 | | taxing district (i)
that is used for a municipal airport, | 5 | | (ii) that
is subject to a leasehold assessment under | 6 | | Section 9-195 of this Code and (iii)
which
is sublet from a | 7 | | park district that is leasing the property from a
| 8 | | municipality, but only if the property is used exclusively | 9 | | for recreational
facilities or for parking lots used | 10 | | exclusively for those facilities. The
abatement shall not | 11 | | exceed a period of 10 years.
| 12 | | (8) Relocated corporate headquarters. If approval | 13 | | occurs within 5 years
after the effective date of this | 14 | | amendatory Act of the 92nd General Assembly,
any property | 15 | | or a portion of any property in a taxing district that is | 16 | | used by
an eligible business for a corporate headquarters | 17 | | as defined in the Corporate
Headquarters Relocation Act. | 18 | | Instead of an abatement under this paragraph (8),
a taxing | 19 | | district may enter into an agreement with an eligible | 20 | | business to make
annual payments to that eligible business | 21 | | in an amount not to exceed the
property taxes paid directly | 22 | | or indirectly by that eligible business to the
taxing | 23 | | district and any other taxing districts for
premises | 24 | | occupied pursuant to a written lease and may make those | 25 | | payments
without the need for an annual appropriation. No | 26 | | school district, however, may
enter into an agreement with, |
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| 1 | | or abate taxes for, an eligible business unless
the | 2 | | municipality in which the corporate headquarters is | 3 | | located agrees to
provide funding to the school district in | 4 | | an amount equal to the amount abated
or paid by the school | 5 | | district as provided in this paragraph (8).
Any abatement | 6 | | ordered or
agreement entered into under this paragraph (8) | 7 | | may be effective for the entire
term specified by the | 8 | | taxing district, except the term of the abatement or
annual | 9 | | payments may not exceed 20 years. | 10 | | (9) United States Military Public/Private Residential | 11 | | Developments. Each building, structure, or other | 12 | | improvement designed, financed, constructed, renovated, | 13 | | managed, operated, or maintained after January 1, 2006 | 14 | | under a "PPV Lease", as set forth under Division 14 of | 15 | | Article 10, and any such PPV Lease.
| 16 | | (10) Property located in a business corridor that | 17 | | qualifies for an abatement under Section 18-184.10. | 18 | | (11) Under Section 11-15.4-25 of the Illinois | 19 | | Municipal Code, property located within an urban | 20 | | agricultural area that is used by a qualifying farmer for | 21 | | processing, growing, raising, or otherwise producing | 22 | | agricultural products. | 23 | | (12) Residential property that qualifies for an | 24 | | abatement under any program adopted by the governing | 25 | | authority of the taxing district for the purpose of | 26 | | revitalizing or stabilizing neighborhoods. |
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| 1 | | (b) Upon a majority vote of its governing authority, any | 2 | | municipality
may, after the determination of the assessed | 3 | | valuation of its property, order
the county clerk to abate any | 4 | | portion of its taxes on any property that is
located within the | 5 | | corporate limits of the municipality in accordance with
Section | 6 | | 8-3-18 of the Illinois Municipal Code.
| 7 | | (Source: P.A. 100-1133, eff. 1-1-19.)
| 8 | | (35 ILCS 200/21-90)
| 9 | | Sec. 21-90.
Purchase and sale by county;
distribution of | 10 | | proceeds. When any
property is delinquent, or is forfeited for | 11 | | each of 2 or more
years, and is
offered for sale under any of | 12 | | the provisions of this Code, the County Board of
the County in | 13 | | which the property is located,
in its discretion, may bid, or, | 14 | | in
the case of forfeited property, may apply to purchase it, in | 15 | | the name of the
County as trustee for all taxing districts | 16 | | having an
interest in the property's
taxes or special | 17 | | assessments for the nonpayment of which the property is sold.
| 18 | | The presiding officer of the county board, with the advice and | 19 | | consent of the
Board, may appoint on its behalf
some officer or | 20 | | person to attend such sales
and bid or, in the case of | 21 | | forfeited property, to apply to the county clerk to
purchase. | 22 | | The County shall apply on the bid or purchase
the unpaid taxes | 23 | | and
special assessments due upon the property. No cash need be | 24 | | paid. The County
may shall take all steps necessary to acquire | 25 | | title to the property and may manage
and operate the property , |
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| 1 | | including providing for maintenance activities, mowing of | 2 | | grass or removal of nuisance greenery, removal of garbage, | 3 | | waste, debris, or other materials, or the demolition, repair, | 4 | | or remediation of unsafe structures . When a county, or other | 5 | | taxing district within the
county, is a petitioner for a tax | 6 | | deed, no filing fee shall be required.
When a county or other | 7 | | taxing district within the county is the petitioner
for a tax | 8 | | deed, one petition may be filed including all parcels that are | 9 | | tax
delinquent within the county or taxing district, and any | 10 | | publication made under
Section 22-20 of this Code may combine | 11 | | all such parcels within a single notice.
The notice shall list | 12 | | the street or common address, if known, of the
parcels for | 13 | | informational purposes.
The
county, as tax creditor and as | 14 | | trustee for other tax creditors, or other taxing
district | 15 | | within the county, shall not be required to allege and prove | 16 | | that all
taxes and special assessments which become due and | 17 | | payable after the sale to
the county have been paid nor shall | 18 | | the county be
required to pay the
subsequently accruing taxes | 19 | | or special assessments at any time. The county
board or its | 20 | | designee may prohibit the county collector from including the
| 21 | | property in the tax sale of one or more subsequent years. The | 22 | | lien of taxes and
special assessments which become due and | 23 | | payable after a sale to a county
shall
merge in the fee title | 24 | | of the county, or other taxing district within the
county, on | 25 | | the issuance of a deed.
| 26 | | The County may sell or assign the property so
acquired, or |
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| 1 | | the certificate of
purchase to it, to any party, including
| 2 | | taxing districts. The proceeds of that sale or
assignment, less | 3 | | all costs
of the county incurred in the acquisition , | 4 | | maintenance, and sale , or
assignment of the
property, shall be
| 5 | | retained by the county and dedicated to county or | 6 | | intergovernmental agency efforts to acquire, manage, and | 7 | | repurpose vacant properties, or distributed to the taxing | 8 | | districts in proportion to their respective interests
therein.
| 9 | | Under Sections 21-110, 21-115, 21-120 and 21-405, a County | 10 | | may bid or
purchase only in the absence of other bidders.
| 11 | | (Source: P.A. 88-455; 88-535; 89-412, eff. 11-17-95.)
| 12 | | (35 ILCS 200/22-35)
| 13 | | Sec. 22-35. Reimbursement of a county or municipality | 14 | | before issuance of tax deed.
Except in any proceeding in which | 15 | | the tax purchaser is a county acting as a
trustee for
taxing | 16 | | districts as provided in Section 21-90,
an order for the | 17 | | issuance of a tax deed under this Code shall not be entered
| 18 | | affecting the title to or interest in any property in which a | 19 | | county, city, village or
incorporated town has an interest | 20 | | under the police and welfare power by
advancements made from | 21 | | public funds, until the purchaser or assignee makes
| 22 | | reimbursement to the county, city, village or incorporated town | 23 | | of the money so
advanced or the county, city, village, or town | 24 | | waives its lien on the property for
the money so advanced. | 25 | | However, in lieu of reimbursement or waiver, the
purchaser or
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| 1 | | his or her
assignee may make application for and the court | 2 | | shall order that the tax
purchase be set aside as a sale in | 3 | | error. No petition for a sale in error may be brought under | 4 | | this Section unless the party seeking the sale in error has | 5 | | submitted a request in writing to the county, city, village, or | 6 | | town to waive the amounts owed to the county, city, village, or | 7 | | town. A court may not grant a sale in error for any property | 8 | | pursuant to this Section if the liens owed to a county, city, | 9 | | village, or town have been released within 60 days of the | 10 | | purchaser's request under this Section. A filing or appearance | 11 | | fee shall not
be required of a county, city, village or | 12 | | incorporated town seeking to enforce its
claim under this | 13 | | Section in a tax deed proceeding.
| 14 | | (Source: P.A. 98-1162, eff. 6-1-15 .)".
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