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Full Text of SB0508  102nd General Assembly

SB0508ham003 102ND GENERAL ASSEMBLY

Rep. Michael J. Zalewski

Filed: 5/30/2021

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 508

2    AMENDMENT NO. ______. Amend Senate Bill 508 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Sections 18-185, 21-145, 21-150, 21-205, 21-260, and 23-15 and
6by adding Sections 9-285, 18-233, and 21-261 as follows:
 
7    (35 ILCS 200/9-285 new)
8    Sec. 9-285. Real property descriptions.
9    (a) This Section shall apply to all counties with
103,000,000 or more inhabitants and to all counties where the
11county board provides by ordinance or resolution that owners
12of certain property shall substantially comply with subsection
13(b), below.
14    (b) Owners of income producing properties shall file
15physical descriptions of their properties with the chief
16county assessor, on a form and format determined by the chief

 

 

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1county assessor, within 120 days after:
2        (1) the effective date of this amendatory Act of the
3    102nd General Assembly, for counties of 3,000,000 or more;
4    or
5        (2) the adoption of a resolution by the county board
6    under this Section, for all other counties.
7    Following an initial filing pursuant to paragraphs (1) or
8(2) of this subsection (b), a property owner shall also update
9the filing within 120 days after any material change in the
10physical description.
11    (c) Definitions. For the purpose of this Section:
12    "Income producing property" means property that is not
13owner-occupied, as defined in this Section, and is owned for
14the purpose of generating income from the property itself,
15whether or not such property actually generates income in a
16particular year. "Income producing property" does not include:
17        (1) property with a market value of $500,000 or less
18    in the most recent assessment year for which an assessment
19    is certified exclusive of any adjustments to assessed
20    value by a board of review, the Property Tax Appeal Board,
21    or the circuit court;
22        (2) residential property containing 6 or fewer
23    dwelling units;
24        (3) property assessed under Article 10 of this Code
25    and stadiums that are not qualified property under Section
26    10-215 that have a seating capacity of 20,000 or more and

 

 

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1    host major professional sporting events;
2        (4) property that is assessed by the Department under
3    Article 11 of this Code;
4        (5) property that is owned or leased by a hospital
5    licensed under the Hospital Licensing Act or operated
6    under the University of Illinois Hospital Act, including
7    any hospital affiliate that directly or indirectly
8    controls, is controlled by, or is under common control
9    with a hospital; or
10        (6) property that is owned or leased by a facility
11    licensed under the Nursing Home Care Act that is an
12    intermediate or skilled facility.
13    "Net rentable area" means the square footage of an
14improvement that may be leased or rented to tenants and
15excludes common areas such as elevators, stairways, and
16atriums.
17    "Owner-occupied property" means real property that is
18occupied by its owner or by a related person or entity as
19described in subsection (b) of Section 267 of the Internal
20Revenue Code.
21    "Physical description" means the land size and, for each
22individual development on the parcel, information about the
23construction type, year built, total development size, number
24of buildings, the number of stories in each building, and
25parking capacity. Additionally:
26        (1) For multi-family residential properties of 6 or

 

 

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1    more units, "physical description" also includes the
2    number of stories in each building, the size and use of
3    basement area, the number of studio, 1-bedroom, 2-bedroom,
4    3-bedroom, and larger units; pool area (if any); exercise
5    area (if any); lower level uses; and the number of units,
6    if any, which are enrolled in any government-administered
7    affordable housing program.
8        (2) For office properties, "physical description" also
9    includes the net rentable area, the number of stories, the
10    size and use of basement area, lower level uses, ceiling
11    height, whether or not each unit is used for medical
12    services, and whether or not buildings on the property
13    share a central plant.
14        (3) For retail properties, "physical description" also
15    includes the net rentable area, the number of stories, the
16    size and uses of basement area, the size and use of lower
17    levels, ceiling height, and total customer capacity.
18        (4) For industrial properties, "physical description"
19    also includes the size and location of office area or
20    areas, ceiling height, the size and location of docks, the
21    number and size of loading bay doors, and the primary
22    tenant or business entity.
23        (5) For hospitality properties, "physical description"
24    also includes the size of any conference area, the number
25    of stories, the size and use of basement area, the room
26    count, the suite count, the size and location of lounge

 

 

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1    areas, the size and location of restaurant areas,
2    franchise affiliation, the size and location of any pool
3    area, and lower level uses.
4    "Property" has the meaning set forth in Section 1-130 of
5this Code and includes contiguous parcels or property index
6numbers that comprise one functional property location.
 
7    (35 ILCS 200/18-185)
8    Sec. 18-185. Short title; definitions. This Division 5
9may be cited as the Property Tax Extension Limitation Law. As
10used in this Division 5:
11    "Consumer Price Index" means the Consumer Price Index for
12All Urban Consumers for all items published by the United
13States Department of Labor.
14    "Extension limitation" means (a) the lesser of 5% or the
15percentage increase in the Consumer Price Index during the
1612-month calendar year preceding the levy year or (b) the rate
17of increase approved by voters under Section 18-205.
18    "Affected county" means a county of 3,000,000 or more
19inhabitants or a county contiguous to a county of 3,000,000 or
20more inhabitants.
21    "Taxing district" has the same meaning provided in Section
221-150, except as otherwise provided in this Section. For the
231991 through 1994 levy years only, "taxing district" includes
24only each non-home rule taxing district having the majority of
25its 1990 equalized assessed value within any county or

 

 

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1counties contiguous to a county with 3,000,000 or more
2inhabitants. Beginning with the 1995 levy year, "taxing
3district" includes only each non-home rule taxing district
4subject to this Law before the 1995 levy year and each non-home
5rule taxing district not subject to this Law before the 1995
6levy year having the majority of its 1994 equalized assessed
7value in an affected county or counties. Beginning with the
8levy year in which this Law becomes applicable to a taxing
9district as provided in Section 18-213, "taxing district" also
10includes those taxing districts made subject to this Law as
11provided in Section 18-213.
12    "Aggregate extension" for taxing districts to which this
13Law applied before the 1995 levy year means the annual
14corporate extension for the taxing district and those special
15purpose extensions that are made annually for the taxing
16district, excluding special purpose extensions: (a) made for
17the taxing district to pay interest or principal on general
18obligation bonds that were approved by referendum; (b) made
19for any taxing district to pay interest or principal on
20general obligation bonds issued before October 1, 1991; (c)
21made for any taxing district to pay interest or principal on
22bonds issued to refund or continue to refund those bonds
23issued before October 1, 1991; (d) made for any taxing
24district to pay interest or principal on bonds issued to
25refund or continue to refund bonds issued after October 1,
261991 that were approved by referendum; (e) made for any taxing

 

 

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1district to pay interest or principal on revenue bonds issued
2before October 1, 1991 for payment of which a property tax levy
3or the full faith and credit of the unit of local government is
4pledged; however, a tax for the payment of interest or
5principal on those bonds shall be made only after the
6governing body of the unit of local government finds that all
7other sources for payment are insufficient to make those
8payments; (f) made for payments under a building commission
9lease when the lease payments are for the retirement of bonds
10issued by the commission before October 1, 1991, to pay for the
11building project; (g) made for payments due under installment
12contracts entered into before October 1, 1991; (h) made for
13payments of principal and interest on bonds issued under the
14Metropolitan Water Reclamation District Act to finance
15construction projects initiated before October 1, 1991; (i)
16made for payments of principal and interest on limited bonds,
17as defined in Section 3 of the Local Government Debt Reform
18Act, in an amount not to exceed the debt service extension base
19less the amount in items (b), (c), (e), and (h) of this
20definition for non-referendum obligations, except obligations
21initially issued pursuant to referendum; (j) made for payments
22of principal and interest on bonds issued under Section 15 of
23the Local Government Debt Reform Act; (k) made by a school
24district that participates in the Special Education District
25of Lake County, created by special education joint agreement
26under Section 10-22.31 of the School Code, for payment of the

 

 

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1school district's share of the amounts required to be
2contributed by the Special Education District of Lake County
3to the Illinois Municipal Retirement Fund under Article 7 of
4the Illinois Pension Code; the amount of any extension under
5this item (k) shall be certified by the school district to the
6county clerk; (l) made to fund expenses of providing joint
7recreational programs for persons with disabilities under
8Section 5-8 of the Park District Code or Section 11-95-14 of
9the Illinois Municipal Code; (m) made for temporary relocation
10loan repayment purposes pursuant to Sections 2-3.77 and
1117-2.2d of the School Code; (n) made for payment of principal
12and interest on any bonds issued under the authority of
13Section 17-2.2d of the School Code; (o) made for contributions
14to a firefighter's pension fund created under Article 4 of the
15Illinois Pension Code, to the extent of the amount certified
16under item (5) of Section 4-134 of the Illinois Pension Code;
17and (p) made for road purposes in the first year after a
18township assumes the rights, powers, duties, assets, property,
19liabilities, obligations, and responsibilities of a road
20district abolished under the provisions of Section 6-133 of
21the Illinois Highway Code.
22    "Aggregate extension" for the taxing districts to which
23this Law did not apply before the 1995 levy year (except taxing
24districts subject to this Law in accordance with Section
2518-213) means the annual corporate extension for the taxing
26district and those special purpose extensions that are made

 

 

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1annually for the taxing district, excluding special purpose
2extensions: (a) made for the taxing district to pay interest
3or principal on general obligation bonds that were approved by
4referendum; (b) made for any taxing district to pay interest
5or principal on general obligation bonds issued before March
61, 1995; (c) made for any taxing district to pay interest or
7principal on bonds issued to refund or continue to refund
8those bonds issued before March 1, 1995; (d) made for any
9taxing district to pay interest or principal on bonds issued
10to refund or continue to refund bonds issued after March 1,
111995 that were approved by referendum; (e) made for any taxing
12district to pay interest or principal on revenue bonds issued
13before March 1, 1995 for payment of which a property tax levy
14or the full faith and credit of the unit of local government is
15pledged; however, a tax for the payment of interest or
16principal on those bonds shall be made only after the
17governing body of the unit of local government finds that all
18other sources for payment are insufficient to make those
19payments; (f) made for payments under a building commission
20lease when the lease payments are for the retirement of bonds
21issued by the commission before March 1, 1995 to pay for the
22building project; (g) made for payments due under installment
23contracts entered into before March 1, 1995; (h) made for
24payments of principal and interest on bonds issued under the
25Metropolitan Water Reclamation District Act to finance
26construction projects initiated before October 1, 1991; (h-4)

 

 

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1made for stormwater management purposes by the Metropolitan
2Water Reclamation District of Greater Chicago under Section 12
3of the Metropolitan Water Reclamation District Act; (i) made
4for payments of principal and interest on limited bonds, as
5defined in Section 3 of the Local Government Debt Reform Act,
6in an amount not to exceed the debt service extension base less
7the amount in items (b), (c), and (e) of this definition for
8non-referendum obligations, except obligations initially
9issued pursuant to referendum and bonds described in
10subsection (h) of this definition; (j) made for payments of
11principal and interest on bonds issued under Section 15 of the
12Local Government Debt Reform Act; (k) made for payments of
13principal and interest on bonds authorized by Public Act
1488-503 and issued under Section 20a of the Chicago Park
15District Act for aquarium or museum projects; (l) made for
16payments of principal and interest on bonds authorized by
17Public Act 87-1191 or 93-601 and (i) issued pursuant to
18Section 21.2 of the Cook County Forest Preserve District Act,
19(ii) issued under Section 42 of the Cook County Forest
20Preserve District Act for zoological park projects, or (iii)
21issued under Section 44.1 of the Cook County Forest Preserve
22District Act for botanical gardens projects; (m) made pursuant
23to Section 34-53.5 of the School Code, whether levied annually
24or not; (n) made to fund expenses of providing joint
25recreational programs for persons with disabilities under
26Section 5-8 of the Park District Code or Section 11-95-14 of

 

 

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1the Illinois Municipal Code; (o) made by the Chicago Park
2District for recreational programs for persons with
3disabilities under subsection (c) of Section 7.06 of the
4Chicago Park District Act; (p) made for contributions to a
5firefighter's pension fund created under Article 4 of the
6Illinois Pension Code, to the extent of the amount certified
7under item (5) of Section 4-134 of the Illinois Pension Code;
8(q) made by Ford Heights School District 169 under Section
917-9.02 of the School Code; and (r) made for the purpose of
10making employer contributions to the Public School Teachers'
11Pension and Retirement Fund of Chicago under Section 34-53 of
12the School Code.
13    "Aggregate extension" for all taxing districts to which
14this Law applies in accordance with Section 18-213, except for
15those taxing districts subject to paragraph (2) of subsection
16(e) of Section 18-213, means the annual corporate extension
17for the taxing district and those special purpose extensions
18that are made annually for the taxing district, excluding
19special purpose extensions: (a) made for the taxing district
20to pay interest or principal on general obligation bonds that
21were approved by referendum; (b) made for any taxing district
22to pay interest or principal on general obligation bonds
23issued before the date on which the referendum making this Law
24applicable to the taxing district is held; (c) made for any
25taxing district to pay interest or principal on bonds issued
26to refund or continue to refund those bonds issued before the

 

 

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1date on which the referendum making this Law applicable to the
2taxing district is held; (d) made for any taxing district to
3pay interest or principal on bonds issued to refund or
4continue to refund bonds issued after the date on which the
5referendum making this Law applicable to the taxing district
6is held if the bonds were approved by referendum after the date
7on which the referendum making this Law applicable to the
8taxing district is held; (e) made for any taxing district to
9pay interest or principal on revenue bonds issued before the
10date on which the referendum making this Law applicable to the
11taxing district is held for payment of which a property tax
12levy or the full faith and credit of the unit of local
13government is pledged; however, a tax for the payment of
14interest or principal on those bonds shall be made only after
15the governing body of the unit of local government finds that
16all other sources for payment are insufficient to make those
17payments; (f) made for payments under a building commission
18lease when the lease payments are for the retirement of bonds
19issued by the commission before the date on which the
20referendum making this Law applicable to the taxing district
21is held to pay for the building project; (g) made for payments
22due under installment contracts entered into before the date
23on which the referendum making this Law applicable to the
24taxing district is held; (h) made for payments of principal
25and interest on limited bonds, as defined in Section 3 of the
26Local Government Debt Reform Act, in an amount not to exceed

 

 

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1the debt service extension base less the amount in items (b),
2(c), and (e) of this definition for non-referendum
3obligations, except obligations initially issued pursuant to
4referendum; (i) made for payments of principal and interest on
5bonds issued under Section 15 of the Local Government Debt
6Reform Act; (j) made for a qualified airport authority to pay
7interest or principal on general obligation bonds issued for
8the purpose of paying obligations due under, or financing
9airport facilities required to be acquired, constructed,
10installed or equipped pursuant to, contracts entered into
11before March 1, 1996 (but not including any amendments to such
12a contract taking effect on or after that date); (k) made to
13fund expenses of providing joint recreational programs for
14persons with disabilities under Section 5-8 of the Park
15District Code or Section 11-95-14 of the Illinois Municipal
16Code; (l) made for contributions to a firefighter's pension
17fund created under Article 4 of the Illinois Pension Code, to
18the extent of the amount certified under item (5) of Section
194-134 of the Illinois Pension Code; and (m) made for the taxing
20district to pay interest or principal on general obligation
21bonds issued pursuant to Section 19-3.10 of the School Code.
22    "Aggregate extension" for all taxing districts to which
23this Law applies in accordance with paragraph (2) of
24subsection (e) of Section 18-213 means the annual corporate
25extension for the taxing district and those special purpose
26extensions that are made annually for the taxing district,

 

 

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1excluding special purpose extensions: (a) made for the taxing
2district to pay interest or principal on general obligation
3bonds that were approved by referendum; (b) made for any
4taxing district to pay interest or principal on general
5obligation bonds issued before March 7, 1997 (the effective
6date of Public Act 89-718) this amendatory Act of 1997; (c)
7made for any taxing district to pay interest or principal on
8bonds issued to refund or continue to refund those bonds
9issued before March 7, 1997 (the effective date of Public Act
1089-718) this amendatory Act of 1997; (d) made for any taxing
11district to pay interest or principal on bonds issued to
12refund or continue to refund bonds issued after March 7, 1997
13(the effective date of Public Act 89-718) this amendatory Act
14of 1997 if the bonds were approved by referendum after March 7,
151997 (the effective date of Public Act 89-718) this amendatory
16Act of 1997; (e) made for any taxing district to pay interest
17or principal on revenue bonds issued before March 7, 1997 (the
18effective date of Public Act 89-718) this amendatory Act of
191997 for payment of which a property tax levy or the full faith
20and credit of the unit of local government is pledged;
21however, a tax for the payment of interest or principal on
22those bonds shall be made only after the governing body of the
23unit of local government finds that all other sources for
24payment are insufficient to make those payments; (f) made for
25payments under a building commission lease when the lease
26payments are for the retirement of bonds issued by the

 

 

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1commission before March 7, 1997 (the effective date of Public
2Act 89-718) this amendatory Act of 1997 to pay for the building
3project; (g) made for payments due under installment contracts
4entered into before March 7, 1997 (the effective date of
5Public Act 89-718) this amendatory Act of 1997; (h) made for
6payments of principal and interest on limited bonds, as
7defined in Section 3 of the Local Government Debt Reform Act,
8in an amount not to exceed the debt service extension base less
9the amount in items (b), (c), and (e) of this definition for
10non-referendum obligations, except obligations initially
11issued pursuant to referendum; (i) made for payments of
12principal and interest on bonds issued under Section 15 of the
13Local Government Debt Reform Act; (j) made for a qualified
14airport authority to pay interest or principal on general
15obligation bonds issued for the purpose of paying obligations
16due under, or financing airport facilities required to be
17acquired, constructed, installed or equipped pursuant to,
18contracts entered into before March 1, 1996 (but not including
19any amendments to such a contract taking effect on or after
20that date); (k) made to fund expenses of providing joint
21recreational programs for persons with disabilities under
22Section 5-8 of the Park District Code or Section 11-95-14 of
23the Illinois Municipal Code; and (l) made for contributions to
24a firefighter's pension fund created under Article 4 of the
25Illinois Pension Code, to the extent of the amount certified
26under item (5) of Section 4-134 of the Illinois Pension Code.

 

 

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1    "Debt service extension base" means an amount equal to
2that portion of the extension for a taxing district for the
31994 levy year, or for those taxing districts subject to this
4Law in accordance with Section 18-213, except for those
5subject to paragraph (2) of subsection (e) of Section 18-213,
6for the levy year in which the referendum making this Law
7applicable to the taxing district is held, or for those taxing
8districts subject to this Law in accordance with paragraph (2)
9of subsection (e) of Section 18-213 for the 1996 levy year,
10constituting an extension for payment of principal and
11interest on bonds issued by the taxing district without
12referendum, but not including excluded non-referendum bonds.
13For park districts (i) that were first subject to this Law in
141991 or 1995 and (ii) whose extension for the 1994 levy year
15for the payment of principal and interest on bonds issued by
16the park district without referendum (but not including
17excluded non-referendum bonds) was less than 51% of the amount
18for the 1991 levy year constituting an extension for payment
19of principal and interest on bonds issued by the park district
20without referendum (but not including excluded non-referendum
21bonds), "debt service extension base" means an amount equal to
22that portion of the extension for the 1991 levy year
23constituting an extension for payment of principal and
24interest on bonds issued by the park district without
25referendum (but not including excluded non-referendum bonds).
26A debt service extension base established or increased at any

 

 

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1time pursuant to any provision of this Law, except Section
218-212, shall be increased each year commencing with the later
3of (i) the 2009 levy year or (ii) the first levy year in which
4this Law becomes applicable to the taxing district, by the
5lesser of 5% or the percentage increase in the Consumer Price
6Index during the 12-month calendar year preceding the levy
7year. The debt service extension base may be established or
8increased as provided under Section 18-212. "Excluded
9non-referendum bonds" means (i) bonds authorized by Public Act
1088-503 and issued under Section 20a of the Chicago Park
11District Act for aquarium and museum projects; (ii) bonds
12issued under Section 15 of the Local Government Debt Reform
13Act; or (iii) refunding obligations issued to refund or to
14continue to refund obligations initially issued pursuant to
15referendum.
16    "Special purpose extensions" include, but are not limited
17to, extensions for levies made on an annual basis for
18unemployment and workers' compensation, self-insurance,
19contributions to pension plans, and extensions made pursuant
20to Section 6-601 of the Illinois Highway Code for a road
21district's permanent road fund whether levied annually or not.
22The extension for a special service area is not included in the
23aggregate extension.
24    "Aggregate extension base" means the taxing district's
25last preceding aggregate extension as adjusted under Sections
2618-135, 18-215, 18-230, and 18-206, and 18-233. An adjustment

 

 

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1under Section 18-135 shall be made for the 2007 levy year and
2all subsequent levy years whenever one or more counties within
3which a taxing district is located (i) used estimated
4valuations or rates when extending taxes in the taxing
5district for the last preceding levy year that resulted in the
6over or under extension of taxes, or (ii) increased or
7decreased the tax extension for the last preceding levy year
8as required by Section 18-135(c). Whenever an adjustment is
9required under Section 18-135, the aggregate extension base of
10the taxing district shall be equal to the amount that the
11aggregate extension of the taxing district would have been for
12the last preceding levy year if either or both (i) actual,
13rather than estimated, valuations or rates had been used to
14calculate the extension of taxes for the last levy year, or
15(ii) the tax extension for the last preceding levy year had not
16been adjusted as required by subsection (c) of Section 18-135.
17    Notwithstanding any other provision of law, for levy year
182012, the aggregate extension base for West Northfield School
19District No. 31 in Cook County shall be $12,654,592.
20    Notwithstanding any other provision of law, for levy year
212022, the aggregate extension base of a home equity assurance
22program that levied at least $1,000,000 in property taxes in
23levy year 2019 or 2020 under the Home Equity Assurance Act
24shall be the amount that the program's aggregate extension
25base for levy year 2021 would have been if the program had
26levied a property tax for levy year 2021.

 

 

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1    "Levy year" has the same meaning as "year" under Section
21-155.
3    "New property" means (i) the assessed value, after final
4board of review or board of appeals action, of new
5improvements or additions to existing improvements on any
6parcel of real property that increase the assessed value of
7that real property during the levy year multiplied by the
8equalization factor issued by the Department under Section
917-30, (ii) the assessed value, after final board of review or
10board of appeals action, of real property not exempt from real
11estate taxation, which real property was exempt from real
12estate taxation for any portion of the immediately preceding
13levy year, multiplied by the equalization factor issued by the
14Department under Section 17-30, including the assessed value,
15upon final stabilization of occupancy after new construction
16is complete, of any real property located within the
17boundaries of an otherwise or previously exempt military
18reservation that is intended for residential use and owned by
19or leased to a private corporation or other entity, (iii) in
20counties that classify in accordance with Section 4 of Article
21IX of the Illinois Constitution, an incentive property's
22additional assessed value resulting from a scheduled increase
23in the level of assessment as applied to the first year final
24board of review market value, and (iv) any increase in
25assessed value due to oil or gas production from an oil or gas
26well required to be permitted under the Hydraulic Fracturing

 

 

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1Regulatory Act that was not produced in or accounted for
2during the previous levy year. In addition, the county clerk
3in a county containing a population of 3,000,000 or more shall
4include in the 1997 recovered tax increment value for any
5school district, any recovered tax increment value that was
6applicable to the 1995 tax year calculations.
7    "Qualified airport authority" means an airport authority
8organized under the Airport Authorities Act and located in a
9county bordering on the State of Wisconsin and having a
10population in excess of 200,000 and not greater than 500,000.
11    "Recovered tax increment value" means, except as otherwise
12provided in this paragraph, the amount of the current year's
13equalized assessed value, in the first year after a
14municipality terminates the designation of an area as a
15redevelopment project area previously established under the
16Tax Increment Allocation Redevelopment Development Act in the
17Illinois Municipal Code, previously established under the
18Industrial Jobs Recovery Law in the Illinois Municipal Code,
19previously established under the Economic Development Project
20Area Tax Increment Act of 1995, or previously established
21under the Economic Development Area Tax Increment Allocation
22Act, of each taxable lot, block, tract, or parcel of real
23property in the redevelopment project area over and above the
24initial equalized assessed value of each property in the
25redevelopment project area. For the taxes which are extended
26for the 1997 levy year, the recovered tax increment value for a

 

 

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1non-home rule taxing district that first became subject to
2this Law for the 1995 levy year because a majority of its 1994
3equalized assessed value was in an affected county or counties
4shall be increased if a municipality terminated the
5designation of an area in 1993 as a redevelopment project area
6previously established under the Tax Increment Allocation
7Redevelopment Development Act in the Illinois Municipal Code,
8previously established under the Industrial Jobs Recovery Law
9in the Illinois Municipal Code, or previously established
10under the Economic Development Area Tax Increment Allocation
11Act, by an amount equal to the 1994 equalized assessed value of
12each taxable lot, block, tract, or parcel of real property in
13the redevelopment project area over and above the initial
14equalized assessed value of each property in the redevelopment
15project area. In the first year after a municipality removes a
16taxable lot, block, tract, or parcel of real property from a
17redevelopment project area established under the Tax Increment
18Allocation Redevelopment Development Act in the Illinois
19Municipal Code, the Industrial Jobs Recovery Law in the
20Illinois Municipal Code, or the Economic Development Area Tax
21Increment Allocation Act, "recovered tax increment value"
22means the amount of the current year's equalized assessed
23value of each taxable lot, block, tract, or parcel of real
24property removed from the redevelopment project area over and
25above the initial equalized assessed value of that real
26property before removal from the redevelopment project area.

 

 

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1    Except as otherwise provided in this Section, "limiting
2rate" means a fraction the numerator of which is the last
3preceding aggregate extension base times an amount equal to
4one plus the extension limitation defined in this Section and
5the denominator of which is the current year's equalized
6assessed value of all real property in the territory under the
7jurisdiction of the taxing district during the prior levy
8year. For those taxing districts that reduced their aggregate
9extension for the last preceding levy year, except for school
10districts that reduced their extension for educational
11purposes pursuant to Section 18-206, the highest aggregate
12extension in any of the last 3 preceding levy years shall be
13used for the purpose of computing the limiting rate. The
14denominator shall not include new property or the recovered
15tax increment value. If a new rate, a rate decrease, or a
16limiting rate increase has been approved at an election held
17after March 21, 2006, then (i) the otherwise applicable
18limiting rate shall be increased by the amount of the new rate
19or shall be reduced by the amount of the rate decrease, as the
20case may be, or (ii) in the case of a limiting rate increase,
21the limiting rate shall be equal to the rate set forth in the
22proposition approved by the voters for each of the years
23specified in the proposition, after which the limiting rate of
24the taxing district shall be calculated as otherwise provided.
25In the case of a taxing district that obtained referendum
26approval for an increased limiting rate on March 20, 2012, the

 

 

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1limiting rate for tax year 2012 shall be the rate that
2generates the approximate total amount of taxes extendable for
3that tax year, as set forth in the proposition approved by the
4voters; this rate shall be the final rate applied by the county
5clerk for the aggregate of all capped funds of the district for
6tax year 2012.
7(Source: P.A. 99-143, eff. 7-27-15; 99-521, eff. 6-1-17;
8100-465, eff. 8-31-17; revised 8-12-19.)
 
9    (35 ILCS 200/18-233 new)
10    Sec. 18-233. Adjustments for certificates of error,
11certain court orders, or final administrative decisions of the
12Property Tax Appeal Board. Beginning in levy year 2021, a
13taxing district levy shall be increased by a prior year
14adjustment whenever an assessment decrease due to the issuance
15of a certificate of error, a court order issued pursuant to an
16assessment valuation complaint under Section 23-15, or a final
17administrative decision of the Property Tax Appeal Board
18results in a refund from the taxing district of a portion of
19the property tax revenue distributed to the taxing district.
20On or before November 15 of each year, the county treasurer
21shall certify the aggregate refunds paid by a taxing district
22during such 12-month period for purposes of this Section.
 
23    (35 ILCS 200/21-145)
24    Sec. 21-145. Scavenger sale. At the same time the County

 

 

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1Collector annually publishes the collector's annual sale
2advertisement under Sections 21-110, 21-115 and 21-120, it is
3mandatory for the collector in counties with 3,000,000 or more
4inhabitants, and in other counties if the county board so
5orders by resolution, to publish an advertisement giving
6notice of the intended application for judgment and sale of
7all properties upon which all or a part of the general taxes
8for each of 3 or more years are delinquent as of the date of
9the advertisement. Under no circumstance may a tax year be
10offered at a scavenger sale prior to the annual tax sale for
11that tax year (or, for omitted assessments issued pursuant to
12Section 9-260, the annual tax sale for that omitted
13assessment's warrant year, as defined herein). In no event may
14there be more than 2 consecutive years without a sale under
15this Section, except where a tax sale has been delayed
16pursuant to Section 21-150 as a result of a statewide COVID-19
17public health emergency. The term delinquent also includes
18forfeitures. The County Collector shall include in the
19advertisement and in the application for judgment and sale
20under this Section and Section 21-260 the total amount of all
21general taxes upon those properties which are delinquent as of
22the date of the advertisement. In lieu of a single annual
23advertisement and application for judgment and sale under this
24Section and Section 21-260, the County Collector may, from
25time to time, beginning on the date of the publication of the
26annual sale advertisement and before August 1 of the next

 

 

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1year, publish separate advertisements and make separate
2applications on eligible properties described in one or more
3volumes of the delinquent list. The separate advertisements
4and applications shall, in the aggregate, include all the
5properties which otherwise would have been included in the
6single annual advertisement and application for judgment and
7sale under this Section. Upon the written request of the
8taxing district which levied the same, the County Collector
9shall also include in the advertisement the special taxes and
10special assessments, together with interest, penalties and
11costs thereon upon those properties which are delinquent as of
12the date of the advertisement. The advertisement and
13application for judgment and sale shall be in the manner
14prescribed by this Code relating to the annual advertisement
15and application for judgment and sale of delinquent
16properties.
17    As used in this Section, "warrant year" means the year
18preceding the calendar year in which the omitted assessment
19first became due and payable.
20(Source: P.A. 101-635, eff. 6-5-20.)
 
21    (35 ILCS 200/21-150)
22    Sec. 21-150. Time of applying for judgment. Except as
23otherwise provided in this Section or by ordinance or
24resolution enacted under subsection (c) of Section 21-40, in
25any county with fewer than 3,000,000 inhabitants, all

 

 

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1applications for judgment and order of sale for taxes and
2special assessments on delinquent properties shall be made
3within 90 days after the second installment due date. In Cook
4County, all applications for judgment and order of sale for
5taxes and special assessments on delinquent properties shall
6be made (i) by July 1, 2011 for tax year 2009, (ii) by July 1,
72012 for tax year 2010, (iii) by July 1, 2013 for tax year
82011, (iv) by July 1, 2014 for tax year 2012, (v) by July 1,
92015 for tax year 2013, (vi) by May 1, 2016 for tax year 2014,
10(vii) by March 1, 2017 for tax year 2015, (viii) by April 1 of
11the next calendar year after the second installment due date
12for tax year 2016 and 2017, and (ix) within 365 days of the
13second installment due date for each tax year thereafter.
14Notwithstanding these dates, in Cook County, the application
15for judgment and order of sale for the 2018 annual tax sale
16that would normally be held in calendar year 2020 shall not be
17filed earlier than the first day of the first month during
18which there is no longer a statewide COVID-19 public health
19emergency, as evidenced by an effective disaster declaration
20of the Governor covering all counties in the State, except
21that in no event may this application for judgment and order of
22sale be filed later than October 1, 2021. When a tax sale is
23delayed because of a statewide COVID-19 public health
24emergency, no subsequent annual tax sale may begin earlier
25than 180 days after the last day of the prior delayed tax sale,
26and no scavenger tax sale may begin earlier than 90 days after

 

 

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1the last day of the prior delayed tax sale. In those counties
2which have adopted an ordinance under Section 21-40, the
3application for judgment and order of sale for delinquent
4taxes shall be made in December. In the 10 years next following
5the completion of a general reassessment of property in any
6county with 3,000,000 or more inhabitants, made under an order
7of the Department, applications for judgment and order of sale
8shall be made as soon as may be and on the day specified in the
9advertisement required by Section 21-110 and 21-115. If for
10any cause the court is not held on the day specified, the cause
11shall stand continued, and it shall be unnecessary to
12re-advertise the list or notice.
13    Within 30 days after the day specified for the application
14for judgment the court shall hear and determine the matter. If
15judgment is rendered, the sale shall begin on the date within 5
16business days specified in the notice as provided in Section
1721-115. If the collector is prevented from advertising and
18obtaining judgment within the time periods specified by this
19Section, the collector may obtain judgment at any time
20thereafter; but if the failure arises by the county
21collector's not complying with any of the requirements of this
22Code, he or she shall be held on his or her official bond for
23the full amount of all taxes and special assessments charged
24against him or her. Any failure on the part of the county
25collector shall not be allowed as a valid objection to the
26collection of any tax or assessment, or to entry of a judgment

 

 

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1against any delinquent properties included in the application
2of the county collector.
3(Source: P.A. 100-243, eff. 8-22-17; 101-635, eff. 6-5-20.)
 
4    (35 ILCS 200/21-205)
5    Sec. 21-205. Tax sale procedures.
6    (a) The collector, in person or by deputy, shall attend,
7on the day and in the place specified in the notice for the
8sale of property for taxes, and shall, between 9:00 a.m. and
94:00 p.m., or later at the collector's discretion, proceed to
10offer for sale, separately and in consecutive order, all
11property in the list on which the taxes, special assessments,
12interest or costs have not been paid. However, in any county
13with 3,000,000 or more inhabitants, the offer for sale shall
14be made between 8:00 a.m. and 8:00 p.m. The collector's office
15shall be kept open during all hours in which the sale is in
16progress. The sale shall be continued from day to day, until
17all property in the delinquent list has been offered for sale.
18However, any city, village or incorporated town interested in
19the collection of any tax or special assessment, may, in
20default of bidders, withdraw from collection the special
21assessment levied against any property by the corporate
22authorities of the city, village or incorporated town. In case
23of a withdrawal, there shall be no sale of that property on
24account of the delinquent special assessment thereon.
25    (b) Until January 1, 2013, in every sale of property

 

 

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1pursuant to the provisions of this Code, the collector may
2employ any automated means that the collector deems
3appropriate. Beginning on January 1, 2013, either (i) the
4collector shall employ an automated bidding system that is
5programmed to accept the lowest redemption price bid by an
6eligible tax purchaser, subject to the penalty percentage
7limitation set forth in Section 21-215, or (ii) all tax sales
8shall be digitally recorded with video and audio. All bidders
9are required to personally attend the sale and, if automated
10means are used, all hardware and software used with respect to
11those automated means must be certified by the Department and
12re-certified by the Department every 5 years. If the tax sales
13are digitally recorded and no automated bidding system is
14used, then the recordings shall be maintained by the collector
15for a period of at least 3 years from the date of the tax sale.
16The changes made by this amendatory Act of the 94th General
17Assembly are declarative of existing law.
18    (b-5) For any annual tax sale conducted on or after the
19effective date of this amendatory Act of the 102nd General
20Assembly, each county collector in a county with 275,000 or
21more inhabitants shall adopt a single bidder rule sufficient
22to prohibit a tax purchaser from registering more than one
23related bidding entity at the tax sale. The corporate
24authorities in any county with less than 275,000 inhabitants
25may, by ordinance, allow the county collector of that county
26to adopt such a single bidder rule. In any county that has

 

 

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1adopted a single bidder rule under this subsection (b-5), the
2county treasurer shall include a representation and warranty
3form in each registration package attesting to compliance with
4the single bidder rule, except that the county may, by
5ordinance, opt out of this representation and warranty form
6requirement. A single bidder rule under this subsection may be
7in the following form:
8        (1) A registered tax buying entity (principal) may
9    only have one registered buyer at the tax sale and may not
10    have a related bidding entity directly or indirectly
11    register as a buyer or participate in the tax sale. A
12    registered tax buying entity may not engage in any
13    multiple bidding strategy for the purpose of having more
14    than one related bidding entity submit bids at the tax
15    sale.
16        (2) A related bidding entity is defined as any
17    individual, corporation, partnership, joint venture,
18    limited liability company, business organization, or other
19    entity that has a shareholder, partner, principal,
20    officer, general partner, or other person or entity having
21    (i) an ownership interest in a bidding entity in common
22    with any other registered participant in the tax sale or
23    (ii) a common guarantor in connection with a source of
24    financing with any other registered participant in the tax
25    sale. The determination of whether registered entities are
26    related so as to prohibit those entities from submitting

 

 

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1    duplicate bids in violation of the single bidder rule is
2    at the sole and exclusive discretion of the county
3    treasurer or his or her designated representatives.
4    (c) County collectors may, when applicable, eject tax
5bidders who disrupt the tax sale or use illegal bid practices.
6(Source: P.A. 100-1070, eff. 1-1-19.)
 
7    (35 ILCS 200/21-260)
8    Sec. 21-260. Collector's scavenger sale. Upon the county
9collector's application under Section 21-145, to be known as
10the Scavenger Sale Application, the Court shall enter judgment
11for the general taxes, special taxes, special assessments,
12interest, penalties and costs as are included in the
13advertisement and appear to be due thereon after allowing an
14opportunity to object and a hearing upon the objections as
15provided in Section 21-175, and order those properties sold by
16the County Collector at public sale, or by electronic
17automated sale if the collector chooses to conduct an
18electronic automated sale pursuant to Sec. 21-261, to the
19highest bidder for cash, notwithstanding the bid may be less
20than the full amount of taxes, special taxes, special
21assessments, interest, penalties and costs for which judgment
22has been entered.
23    (a) Conducting the sale - Bidding. All properties shall be
24offered for sale in consecutive order as they appear in the
25delinquent list. The minimum bid for any property shall be

 

 

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1$250 or one-half of the tax if the total liability is less than
2$500. For in-person scavenger sales, the The successful bidder
3shall immediately pay the amount of minimum bid to the County
4Collector by the end of the business day on which the bid was
5placed. That amount shall be paid in cash, by certified or
6cashier's check, by money order, or, if the successful bidder
7is a governmental unit, by a check issued by that governmental
8unit. For electronic automated scavenger sales, the successful
9bidder shall pay the minimum bid amount by the close of the
10business day on which the bid was placed. That amount shall be
11paid online via ACH debit or by the electronic payment method
12required by the county collector. For in-person scavenger
13sales, if If the bid exceeds the minimum bid, the successful
14bidder shall pay the balance of the bid to the county collector
15in cash, by certified or cashier's check, by money order, or,
16if the successful bidder is a governmental unit, by a check
17issued by that governmental unit by the close of the next
18business day. For electronic automated scavenger sales, the
19successful bidder shall pay, by the close of the next business
20day, the balance of the bid online via ACH debit or by the
21electronic payment method required by the county collector. If
22the minimum bid is not paid at the time of sale or if the
23balance is not paid by the close of the next business day, then
24the sale is void and the minimum bid, if paid, is forfeited to
25the county general fund. In that event, the property shall be
26reoffered for sale within 30 days of the last offering of

 

 

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1property in regular order. The collector shall make available
2to the public a list of all properties to be included in any
3reoffering due to the voiding of the original sale. The
4collector is not required to serve or publish any other notice
5of the reoffering of those properties. In the event that any of
6the properties are not sold upon reoffering, or are sold for
7less than the amount of the original voided sale, the original
8bidder who failed to pay the bid amount shall remain liable for
9the unpaid balance of the bid in an action under Section
1021-240. Liability shall not be reduced where the bidder upon
11reoffering also fails to pay the bid amount, and in that event
12both bidders shall remain liable for the unpaid balance of
13their respective bids. A sale of properties under this Section
14shall not be final until confirmed by the court.
15    (b) Confirmation of sales. The county collector shall file
16his or her report of sale in the court within 30 days of the
17date of sale of each property. No notice of the county
18collector's application to confirm the sales shall be required
19except as prescribed by rule of the court. Upon confirmation,
20except in cases where the sale becomes void under Section
2122-85, or in cases where the order of confirmation is vacated
22by the court, a sale under this Section shall extinguish the in
23rem lien of the general taxes, special taxes and special
24assessments for which judgment has been entered and a
25redemption shall not revive the lien. Confirmation of the sale
26shall in no event affect the owner's personal liability to pay

 

 

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1the taxes, interest and penalties as provided in this Code or
2prevent institution of a proceeding under Section 21-440 to
3collect any amount that may remain due after the sale.
4    (c) Issuance of tax sale certificates. Upon confirmation
5of the sale the County Clerk and the County Collector shall
6issue to the purchaser a certificate of purchase in the form
7prescribed by Section 21-250 as near as may be. A certificate
8of purchase shall not be issued to any person who is ineligible
9to bid at the sale or to receive a certificate of purchase
10under Section 21-265.
11    (d) Scavenger Tax Judgment, Sale and Redemption Record -
12Sale of parcels not sold. The county collector shall prepare a
13Scavenger Tax Judgment, Sale and Redemption Record. The county
14clerk shall write or stamp on the scavenger tax judgment,
15sale, forfeiture and redemption record opposite the
16description of any property offered for sale and not sold, or
17not confirmed for any reason, the words "offered but not
18sold". The properties which are offered for sale under this
19Section and not sold or not confirmed shall be offered for sale
20annually thereafter in the manner provided in this Section
21until sold, except in the case of mineral rights, which after
2210 consecutive years of being offered for sale under this
23Section and not sold or confirmed shall no longer be required
24to be offered for sale. At any time between annual sales the
25County Collector may advertise for sale any properties subject
26to sale under judgments for sale previously entered under this

 

 

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1Section and not executed for any reason. The advertisement and
2sale shall be regulated by the provisions of this Code as far
3as applicable.
4    (e) Proceeding to tax deed. The owner of the certificate
5of purchase shall give notice as required by Sections 22-5
6through 22-30, and may extend the period of redemption as
7provided by Section 21-385. At any time within 6 months prior
8to expiration of the period of redemption from a sale under
9this Code, the owner of a certificate of purchase may file a
10petition and may obtain a tax deed under Sections 22-30
11through 22-55. All proceedings for the issuance of a tax deed
12and all tax deeds for properties sold under this Section shall
13be subject to Sections 22-30 through 22-55. Deeds issued under
14this Section are subject to Section 22-70. This Section shall
15be liberally construed so that the deeds provided for in this
16Section convey merchantable title.
17    (f) Redemptions from scavenger sales. Redemptions may be
18made from sales under this Section in the same manner and upon
19the same terms and conditions as redemptions from sales made
20under the County Collector's annual application for judgment
21and order of sale, except that in lieu of penalty the person
22redeeming shall pay interest as follows if the sale occurs
23before September 9, 1993:
24        (1) If redeemed within the first 2 months from the
25    date of the sale, 3% per month or portion thereof upon the
26    amount for which the property was sold;

 

 

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1        (2) If redeemed between 2 and 6 months from the date of
2    the sale, 12% of the amount for which the property was
3    sold;
4        (3) If redeemed between 6 and 12 months from the date
5    of the sale, 24% of the amount for which the property was
6    sold;
7        (4) If redeemed between 12 and 18 months from the date
8    of the sale, 36% of the amount for which the property was
9    sold;
10        (5) If redeemed between 18 and 24 months from the date
11    of the sale, 48% of the amount for which the property was
12    sold;
13        (6) If redeemed after 24 months from the date of sale,
14    the 48% herein provided together with interest at 6% per
15    year thereafter.
16    If the sale occurs on or after September 9, 1993, the
17person redeeming shall pay interest on that part of the amount
18for which the property was sold equal to or less than the full
19amount of delinquent taxes, special assessments, penalties,
20interest, and costs, included in the judgment and order of
21sale as follows:
22        (1) If redeemed within the first 2 months from the
23    date of the sale, 3% per month upon the amount of taxes,
24    special assessments, penalties, interest, and costs due
25    for each of the first 2 months, or fraction thereof.
26        (2) If redeemed at any time between 2 and 6 months from

 

 

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1    the date of the sale, 12% of the amount of taxes, special
2    assessments, penalties, interest, and costs due.
3        (3) If redeemed at any time between 6 and 12 months
4    from the date of the sale, 24% of the amount of taxes,
5    special assessments, penalties, interest, and costs due.
6        (4) If redeemed at any time between 12 and 18 months
7    from the date of the sale, 36% of the amount of taxes,
8    special assessments, penalties, interest, and costs due.
9        (5) If redeemed at any time between 18 and 24 months
10    from the date of the sale, 48% of the amount of taxes,
11    special assessments, penalties, interest, and costs due.
12        (6) If redeemed after 24 months from the date of sale,
13    the 48% provided for the 24 months together with interest
14    at 6% per annum thereafter on the amount of taxes, special
15    assessments, penalties, interest, and costs due.
16    The person redeeming shall not be required to pay any
17interest on any part of the amount for which the property was
18sold that exceeds the full amount of delinquent taxes, special
19assessments, penalties, interest, and costs included in the
20judgment and order of sale.
21    Notwithstanding any other provision of this Section,
22except for owner-occupied single family residential units
23which are condominium units, cooperative units or dwellings,
24the amount required to be paid for redemption shall also
25include an amount equal to all delinquent taxes on the
26property which taxes were delinquent at the time of sale. The

 

 

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1delinquent taxes shall be apportioned by the county collector
2among the taxing districts in which the property is situated
3in accordance with law. In the event that all moneys received
4from any sale held under this Section exceed an amount equal to
5all delinquent taxes on the property sold, which taxes were
6delinquent at the time of sale, together with all publication
7and other costs associated with the sale, then, upon
8redemption, the County Collector and the County Clerk shall
9apply the excess amount to the cost of redemption.
10    (g) Bidding by county or other taxing districts. Any
11taxing district may bid at a scavenger sale. The county board
12of the county in which properties offered for sale under this
13Section are located may bid as trustee for all taxing
14districts having an interest in the taxes for the nonpayment
15of which the parcels are offered. The County shall apply on the
16bid the unpaid taxes due upon the property and no cash need be
17paid. The County or other taxing district acquiring a tax sale
18certificate shall take all steps necessary to acquire title to
19the property and may manage and operate the property so
20acquired.
21    When a county, or other taxing district within the county,
22is a petitioner for a tax deed, no filing fee shall be required
23on the petition. The county as a tax creditor and as trustee
24for other tax creditors, or other taxing district within the
25county shall not be required to allege and prove that all taxes
26and special assessments which become due and payable after the

 

 

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1sale to the county have been paid. The county shall not be
2required to pay the subsequently accruing taxes or special
3assessments at any time. Upon the written request of the
4county board or its designee, the county collector shall not
5offer the property for sale at any tax sale subsequent to the
6sale of the property to the county under this Section. The lien
7of taxes and special assessments which become due and payable
8after a sale to a county shall merge in the fee title of the
9county, or other taxing district, on the issuance of a deed.
10The County may sell the properties so acquired, or the
11certificate of purchase thereto, and the proceeds of the sale
12shall be distributed to the taxing districts in proportion to
13their respective interests therein. The presiding officer of
14the county board, with the advice and consent of the County
15Board, may appoint some officer or person to attend scavenger
16sales and bid on its behalf.
17    (h) Miscellaneous provisions. In the event that the tract
18of land or lot sold at any such sale is not redeemed within the
19time permitted by law and a tax deed is issued, all moneys that
20may be received from the sale of properties in excess of the
21delinquent taxes, together with all publication and other
22costs associated with the sale, shall, upon petition of any
23interested party to the court that issued the tax deed, be
24distributed by the County Collector pursuant to order of the
25court among the persons having legal or equitable interests in
26the property according to the fair value of their interests in

 

 

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1the tract or lot. Section 21-415 does not apply to properties
2sold under this Section. Appeals may be taken from the orders
3and judgments entered under this Section as in other civil
4cases. The remedy herein provided is in addition to other
5remedies for the collection of delinquent taxes.
6    (i) The changes to this Section made by this amendatory
7Act of the 95th General Assembly apply only to matters in which
8a petition for tax deed is filed on or after the effective date
9of this amendatory Act of the 95th General Assembly.
10(Source: P.A. 95-477, eff. 6-1-08.)
 
11    (35 ILCS 200/21-261 new)
12    Sec. 21-261. Scavenger sale automation. Beginning in
13calendar year 2021, for every scavenger sale held pursuant to
14Section 21-260 of this Code, the county collector may employ
15any electronic automated means that the collector deems
16appropriate, provided that any electronic automated bidding
17system so used shall be programmed to accept the highest cash
18bid made by an eligible tax purchaser. If the county collector
19conducts the scavenger sale using an electronic automated
20bidding system, no personal attendance by bidders will be
21required at the scavenger sale. If automated means are used,
22all hardware and software used with respect to those automated
23means must be certified by the Department and re-certified by
24the Department every 5 years.
 

 

 

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1    (35 ILCS 200/23-15)
2    Sec. 23-15. Tax objection procedure and hearing.
3    (a) A tax objection complaint under Section 23-10 shall be
4filed in the circuit court of the county in which the subject
5property is located. Joinder of plaintiffs shall be permitted
6to the same extent permitted by law in any personal action
7pending in the court and shall be in accordance with Section
82-404 of the Code of Civil Procedure; provided, however, that
9no complaint shall be filed as a class action. The complaint
10shall name the county collector as defendant and shall specify
11any objections that the plaintiff may have to the taxes in
12question. No appearance or answer by the county collector to
13the tax objection complaint, nor any further pleadings, need
14be filed. Amendments to the complaint may be made to the same
15extent which, by law, could be made in any personal action
16pending in the court.
17    (b) (1) The court, sitting without a jury, shall hear and
18determine all objections specified to the taxes, assessments,
19or levies in question. This Section shall be construed to
20provide a complete remedy for any claims with respect to those
21taxes, assessments, or levies, excepting only matters for
22which an exclusive remedy is provided elsewhere in this Code.
23    (2) The taxes, assessments, and levies that are the
24subject of the objection shall be presumed correct and legal,
25but the presumption is rebuttable. The plaintiff has the
26burden of proving any contested matter of fact by clear and

 

 

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1convincing evidence.
2    (3) Objections to assessments shall be heard de novo by
3the court. The court shall grant relief in the cases in which
4the objector meets the burden of proof under this Section and
5shows an assessment to be incorrect or illegal. If an
6objection is made claiming incorrect valuation, the court
7shall consider the objection without regard to the correctness
8of any practice, procedure, or method of valuation followed by
9the assessor, board of appeals, or board of review in making or
10reviewing the assessment, and without regard to the intent or
11motivation of any assessing official. The doctrine known as
12constructive fraud is hereby abolished for purposes of all
13challenges to taxes, assessments, or levies.
14    (c) If the court orders a refund of any part of the taxes
15paid, it shall also order the payment of interest as provided
16in Section 23-20. Appeals may be taken from final judgments as
17in other civil cases.
18    (d) This amendatory Act of 1995 shall apply to all tax
19objection matters still pending for any tax year, except as
20provided in Sections 23-5 and 23-10 regarding procedures and
21time limitations for payment of taxes and filing tax objection
22complaints.
23    (e) In counties with less than 3,000,000 inhabitants, if
24the court renders a decision lowering the assessment of a
25particular parcel on which a residence occupied by the owner
26is situated, the reduced assessment, subject to equalization,

 

 

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1shall remain in effect for the remainder of the general
2assessment period as provided in Sections 9-215 through 9-225,
3unless that parcel is subsequently sold in an arm's length
4transaction establishing a fair cash value for the parcel that
5is different from the fair cash value on which the court's
6assessment is based, or unless the decision of the court is
7reversed or modified upon review.
8(Source: P.A. 88-455; 88-642, eff. 9-9-94; 89-126, eff.
97-11-95; 89-290, eff. 1-1-96; 89-593, eff. 8-1-96; 89-626,
10eff. 8-9-96.)
 
11    Section 10. The Home Equity Assurance Act is amended by
12adding Section 4.3 as follows:
 
13    (65 ILCS 95/4.3 new)
14    Sec. 4.3. Tax levies for levy year 2021.
15    (a) Notwithstanding any other provision of law, the
16governing commission of a home equity assurance program that
17levied at least $1,000,000 in property taxes in levy year 2019
18or 2020 may not levy any property tax in levy year 2021.
19    (b) This Section is repealed January 1, 2025.
 
20    Section 99. Effective date. This Act takes effect upon
21becoming law.".