Full Text of HB5532 102nd General Assembly
HB5532enr 102ND GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Sections 15-5, 16-70, 16-130, 22-5, and 22-25 as follows:
| 6 | | (35 ILCS 200/15-5)
| 7 | | Sec. 15-5. Creation of exemptions. | 8 | | (a) Any person wishing to claim an
exemption for the first | 9 | | time, other than those entities applying under subsection (b) | 10 | | or persons claiming a homestead exemption under Sections
| 11 | | 15-165 through 15-180, shall file an application
with the | 12 | | county board of
review or board of appeals, following the | 13 | | procedures of Section
16-70 or
16-130.
In addition, in | 14 | | counties with a population of 3,000,000 or more, the board of
| 15 | | review shall transmit to the county assessor's office, within | 16 | | 14 days of
receipt, a copy of any application that requests | 17 | | exempt status under Section
15-40.
| 18 | | (b) Notwithstanding any provision to the contrary, all | 19 | | properties owned by the entities listed in this subsection and | 20 | | held for future development are exempt from property taxes. | 21 | | Persons applying for an exemption under this subsection are | 22 | | not required to follow the procedures set forth in Section | 23 | | 16-70 or 16-130. To claim an exemption under this subsection, |
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| 1 | | the entities listed below must submit the following | 2 | | documentation to the county board of review: (i) a recorded | 3 | | deed vesting title in the entity and identifying the legal | 4 | | description and property index number for the exempt property; | 5 | | and (ii) an affidavit of use signed by an authorized signor or | 6 | | agent for the entity attesting that the property is being held | 7 | | for future development. Once the board of review confirms that | 8 | | it has received true and accurate copies of the documentation | 9 | | identified in this subsection, the exemption is granted | 10 | | without further review from the Department. If an exemption is | 11 | | approved, the board of review shall direct the county assessor | 12 | | to correct the assessment to reflect the exemption. The | 13 | | decision of the board of review is a final administrative | 14 | | decision subject to review under the Administrative Review | 15 | | Law. The exemption approval process set forth in this | 16 | | subsection shall apply to property owned by any of the | 17 | | following entities and held for future development: | 18 | | (1) County of Cook d/b/a Cook County Land Bank | 19 | | Authority; | 20 | | (2) South Suburban Land Bank and Development | 21 | | Authority; or | 22 | | (3) Northern Illinois Land Bank Authority. | 23 | | (Source: P.A. 92-333, eff. 8-10-01.)
| 24 | | (35 ILCS 200/16-70)
| 25 | | Sec. 16-70. Determination of exemptions. The board of |
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| 1 | | review shall hear and
determine the application of any person | 2 | | who is assessed on property claimed to
be exempt from | 3 | | taxation. However, the decision of the board shall not be
| 4 | | final, except as to homestead exemptions and exemptions | 5 | | provided under subsection (b) of Section 15-5 . With the | 6 | | exception of homestead exemptions and exemptions provided | 7 | | under subsection (b) of Section 15-5, upon Upon filing of any | 8 | | application for an a
non-homestead exemption which would | 9 | | reduce the assessed valuation of any
property by more than | 10 | | $100,000, the owner shall deliver, in person or by mail,
a copy | 11 | | of the application to any municipality, school district, | 12 | | community
college district, and fire protection district in | 13 | | which the property is situated. Failure of a
municipality, | 14 | | school district, community college district, or fire | 15 | | protection district to receive the
notice shall not invalidate | 16 | | any exemption. The board shall give the
municipalities, school | 17 | | districts, community college districts, fire protection | 18 | | districts, and the
taxpayer an opportunity to be heard. The | 19 | | clerk of the board in all cases other
than homestead | 20 | | exemptions, under the direction of the board, shall make out | 21 | | and
forward to the Department, a full and complete statement | 22 | | of all the facts in
the case. The Department shall determine | 23 | | whether the property is legally liable
to taxation. It shall | 24 | | notify the board of review of its decision, and
the board shall | 25 | | correct the assessment if necessary. The decision of the
| 26 | | Department is subject to review under Sections 8-35 and 8-40. |
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| 1 | | The extension of
taxes on any assessment shall not be delayed | 2 | | by any proceedings under this
Section, and, if the Department | 3 | | rules that the property is exempt, any taxes
extended upon the | 4 | | unauthorized assessment shall be abated or, if paid, shall be
| 5 | | refunded.
| 6 | | (Source: P.A. 94-1031, eff. 1-1-07.)
| 7 | | (35 ILCS 200/16-130)
| 8 | | Sec. 16-130. Exemption procedures; board of appeals; board | 9 | | of
review. Whenever the board of appeals
(until the first | 10 | | Monday in December 1998 and the board of review
beginning the | 11 | | first Monday in December 1998 and thereafter)
in any county | 12 | | with 3,000,000 or more inhabitants determines that any
| 13 | | property is or is not exempt from taxation, the decision of the | 14 | | board shall not
be final, except as to homestead exemptions | 15 | | and exemptions provided under subsection (b) of Section 15-5 . | 16 | | With the exception of homestead exemptions and exemptions | 17 | | provided under subsection (b) of Section 15-5, upon Upon | 18 | | filing of any application
for an exemption which would, if | 19 | | approved, reduce the assessed valuation of any
property by | 20 | | more than $100,000, other than a homestead exemption, the | 21 | | owner
shall give timely notice of the application by mailing a | 22 | | copy of it to any
municipality, fire protection district, | 23 | | school district, and community college district in which such
| 24 | | property is situated. Failure of a municipality, fire | 25 | | protection district, school district, or community
college |
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| 1 | | district to receive the notice shall not invalidate any | 2 | | exemption. The
board shall give the municipalities, fire | 3 | | protection districts, school districts, and community college
| 4 | | districts and the taxpayer an opportunity to be heard. In all | 5 | | exemption cases
other than homestead exemptions, the secretary | 6 | | of the board shall
comply with the provisions of Section 5-15. | 7 | | The Department shall then determine
whether the property is or | 8 | | is not legally liable to taxation. It shall notify
the board of | 9 | | its decision and the board shall correct the assessment
| 10 | | accordingly, if necessary. The decision of the Department is | 11 | | subject to review
under Sections 8-35 and 8-40. The extension | 12 | | of taxes on any assessment shall
not be delayed by any | 13 | | proceedings under this paragraph, and, in case the
property is | 14 | | determined to be exempt, any taxes extended upon the | 15 | | unauthorized
assessment shall be abated or, if already paid, | 16 | | shall be refunded.
| 17 | | (Source: P.A. 98-937, eff. 8-15-14.)
| 18 | | (35 ILCS 200/22-5)
| 19 | | Sec. 22-5. Notice of sale and redemption rights. In order | 20 | | to be
entitled to a tax deed, within 4 months and 15 days after | 21 | | any
sale held under this Code, the purchaser
or his or her | 22 | | assignee shall deliver to the county clerk a notice
to be given | 23 | | to the party in whose name the taxes are last assessed as
shown | 24 | | by the most recent tax collector's warrant books, in at least | 25 | | 10
point type in the following form completely filled in:
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| 1 | | TAKE NOTICE
| 2 | | County of ...............................................
| 3 | | Date Premises Sold ......................................
| 4 | | Certificate No. .........................................
| 5 | | Sold for General Taxes of (year) ........................
| 6 | | Sold for Special Assessment of (Municipality)
| 7 | | and special assessment number ...........................
| 8 | | Warrant No. ............... Inst. No. .................
| 9 | | THIS PROPERTY HAS BEEN SOLD FOR
| 10 | | DELINQUENT TAXES
| 11 | | Property located at .........................................
| 12 | | Legal Description or Property Index No. .....................
| 13 | | .............................................................
| 14 | | .............................................................
| 15 | | This notice is to advise you that the above property has | 16 | | been
sold for delinquent taxes and that the period of | 17 | | redemption from
the sale will expire on .....................
| 18 | | This notice is also to advise you that a petition will be | 19 | | filed for a
tax deed which will transfer title and the right to | 20 | | possession of this
property if redemption is not made on or | 21 | | before ......................................................
| 22 | | At the date of this notice the total amount which you must | 23 | | pay in order
to redeem the above property is ................
| 24 | | YOU ARE URGED TO REDEEM IMMEDIATELY TO
| 25 | | PREVENT LOSS OF PROPERTY
| 26 | | Redemption can be made at any time on or before .... by |
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| 1 | | applying to
the County Clerk of .... County, Illinois at the | 2 | | Office of the County Clerk in
...., Illinois.
| 3 | | The above amount is subject to increase at 6 month | 4 | | intervals from the
date of sale. Check with the county clerk as | 5 | | to the exact amount you owe
before redeeming. Payment must be | 6 | | made by certified check, cashier's check,
money order, or in | 7 | | cash.
| 8 | | For further information contact the County Clerk
| 9 | | ADDRESS:............................
| 10 | | TELEPHONE:..........................
| 11 | | ...............................
| 12 | | Purchaser or Assignee
| 13 | | Dated (insert date).
| 14 | | Within 10 days after receipt of said notice, the county | 15 | | clerk shall mail
to the addresses supplied by the purchaser or | 16 | | assignee, by registered or
certified mail, copies of said | 17 | | notice to the party in whose name the taxes
are last assessed | 18 | | as shown by the most recent tax collector's warrant books.
| 19 | | With the exception of a county or taxing district acquiring | 20 | | certificates pursuant to Section 21-90 and 21-260, all | 21 | | purchasers The purchaser or assignees assignee shall pay to | 22 | | the clerk postage plus the sum of $10.
The clerk shall write or | 23 | | stamp the date of receiving the notices upon the
copies of the | 24 | | notices, and retain one copy.
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| 1 | | The changes to this Section made by this amendatory Act of | 2 | | the 97th General Assembly apply only to tax sales that occur on | 3 | | or after the effective date of this amendatory Act of the 97th | 4 | | General Assembly. | 5 | | (Source: P.A. 97-557, eff. 7-1-12 .)
| 6 | | (35 ILCS 200/22-25)
| 7 | | Sec. 22-25. Mailed notice. In addition to the notice | 8 | | required to be served
not less than one month 3 months nor more | 9 | | than 6
months prior to the expiration of the
period of | 10 | | redemption, the purchaser or his or her assignee shall prepare
| 11 | | and deliver to the clerk of the Circuit Court of the county in | 12 | | which the
property is located, the notice provided for in this | 13 | | Section, together with the
statutory costs for mailing the | 14 | | notice by certified mail, return receipt
requested, as | 15 | | provided in subsection (e) of Section 21-260. The form of | 16 | | notice to be mailed by the clerk shall be
identical in form to | 17 | | that provided by Section 22-10 for service upon owners
| 18 | | residing upon the property sold, except that it shall bear the | 19 | | signature of the
clerk instead of the name of the purchaser or | 20 | | assignee and shall designate the parties to whom it is to
be | 21 | | mailed. The clerk may furnish the form. The clerk
shall | 22 | | promptly mail the notices delivered to him or her by certified | 23 | | mail,
return receipt requested. The certificate of the clerk | 24 | | that he or she has
mailed the notices, together with the return | 25 | | receipts, shall be filed
in and made a part of the court |
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| 1 | | record. The notices shall be
mailed to the owners of the | 2 | | property at their last known addresses, and
to those persons | 3 | | who are entitled to service of notice as occupants.
| 4 | | The changes to this Section made by this amendatory Act of | 5 | | the 97th General Assembly shall be construed as being | 6 | | declaratory of existing law and not as a new enactment. | 7 | | (Source: P.A. 102-528, eff. 1-1-22 .)
| 8 | | Section 99. Effective date. This Act takes effect upon | 9 | | becoming law.
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