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Full Text of SB0508  102nd General Assembly

SB0508ham004 102ND GENERAL ASSEMBLY

Rep. Michael J. Zalewski

Filed: 5/30/2021

 

 


 

 


 
10200SB0508ham004LRB102 04495 HLH 27371 a

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 18-233, and 21-261 as follows:
 
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

 

 

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1of increase approved by voters under Section 18-205.
2    "Affected county" means a county of 3,000,000 or more
3inhabitants or a county contiguous to a county of 3,000,000 or
4more inhabitants.
5    "Taxing district" has the same meaning provided in Section
61-150, except as otherwise provided in this Section. For the
71991 through 1994 levy years only, "taxing district" includes
8only each non-home rule taxing district having the majority of
9its 1990 equalized assessed value within any county or
10counties contiguous to a county with 3,000,000 or more
11inhabitants. Beginning with the 1995 levy year, "taxing
12district" includes only each non-home rule taxing district
13subject to this Law before the 1995 levy year and each non-home
14rule taxing district not subject to this Law before the 1995
15levy year having the majority of its 1994 equalized assessed
16value in an affected county or counties. Beginning with the
17levy year in which this Law becomes applicable to a taxing
18district as provided in Section 18-213, "taxing district" also
19includes those taxing districts made subject to this Law as
20provided in Section 18-213.
21    "Aggregate extension" for taxing districts to which this
22Law applied before the 1995 levy year means the annual
23corporate extension for the taxing district and those special
24purpose extensions that are made annually for the taxing
25district, excluding special purpose extensions: (a) made for
26the taxing district to pay interest or principal on general

 

 

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1obligation bonds that were approved by referendum; (b) made
2for any taxing district to pay interest or principal on
3general obligation bonds issued before October 1, 1991; (c)
4made for any taxing district to pay interest or principal on
5bonds issued to refund or continue to refund those bonds
6issued before October 1, 1991; (d) made for any taxing
7district to pay interest or principal on bonds issued to
8refund or continue to refund bonds issued after October 1,
91991 that were approved by referendum; (e) made for any taxing
10district to pay interest or principal on revenue bonds issued
11before October 1, 1991 for payment of which a property tax levy
12or the full faith and credit of the unit of local government is
13pledged; however, a tax for the payment of interest or
14principal on those bonds shall be made only after the
15governing body of the unit of local government finds that all
16other 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 October 1, 1991, to pay for the
20building project; (g) made for payments due under installment
21contracts entered into before October 1, 1991; (h) made for
22payments of principal and interest on bonds issued under the
23Metropolitan Water Reclamation District Act to finance
24construction projects initiated before October 1, 1991; (i)
25made for payments of principal and interest on limited bonds,
26as defined in Section 3 of the Local Government Debt Reform

 

 

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1Act, in an amount not to exceed the debt service extension base
2less the amount in items (b), (c), (e), and (h) of this
3definition for non-referendum obligations, except obligations
4initially issued pursuant to referendum; (j) made for payments
5of principal and interest on bonds issued under Section 15 of
6the Local Government Debt Reform Act; (k) made by a school
7district that participates in the Special Education District
8of Lake County, created by special education joint agreement
9under Section 10-22.31 of the School Code, for payment of the
10school district's share of the amounts required to be
11contributed by the Special Education District of Lake County
12to the Illinois Municipal Retirement Fund under Article 7 of
13the Illinois Pension Code; the amount of any extension under
14this item (k) shall be certified by the school district to the
15county clerk; (l) made to fund expenses of providing joint
16recreational programs for persons with disabilities under
17Section 5-8 of the Park District Code or Section 11-95-14 of
18the Illinois Municipal Code; (m) made for temporary relocation
19loan repayment purposes pursuant to Sections 2-3.77 and
2017-2.2d of the School Code; (n) made for payment of principal
21and interest on any bonds issued under the authority of
22Section 17-2.2d of the School Code; (o) made for contributions
23to a firefighter's pension fund created under Article 4 of the
24Illinois Pension Code, to the extent of the amount certified
25under item (5) of Section 4-134 of the Illinois Pension Code;
26and (p) made for road purposes in the first year after a

 

 

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1township assumes the rights, powers, duties, assets, property,
2liabilities, obligations, and responsibilities of a road
3district abolished under the provisions of Section 6-133 of
4the Illinois Highway Code.
5    "Aggregate extension" for the taxing districts to which
6this Law did not apply before the 1995 levy year (except taxing
7districts subject to this Law in accordance with Section
818-213) means the annual corporate extension for the taxing
9district and those special purpose extensions that are made
10annually for the taxing district, excluding special purpose
11extensions: (a) made for the taxing district to pay interest
12or principal on general obligation bonds that were approved by
13referendum; (b) made for any taxing district to pay interest
14or principal on general obligation bonds issued before March
151, 1995; (c) made for any taxing district to pay interest or
16principal on bonds issued to refund or continue to refund
17those bonds issued before March 1, 1995; (d) made for any
18taxing district to pay interest or principal on bonds issued
19to refund or continue to refund bonds issued after March 1,
201995 that were approved by referendum; (e) made for any taxing
21district to pay interest or principal on revenue bonds issued
22before March 1, 1995 for payment of which a property tax levy
23or the full faith and credit of the unit of local government is
24pledged; however, a tax for the payment of interest or
25principal on those bonds shall be made only after the
26governing body of the unit of local government finds that all

 

 

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1other sources for payment are insufficient to make those
2payments; (f) made for payments under a building commission
3lease when the lease payments are for the retirement of bonds
4issued by the commission before March 1, 1995 to pay for the
5building project; (g) made for payments due under installment
6contracts entered into before March 1, 1995; (h) made for
7payments of principal and interest on bonds issued under the
8Metropolitan Water Reclamation District Act to finance
9construction projects initiated before October 1, 1991; (h-4)
10made for stormwater management purposes by the Metropolitan
11Water Reclamation District of Greater Chicago under Section 12
12of the Metropolitan Water Reclamation District Act; (i) made
13for payments of principal and interest on limited bonds, as
14defined in Section 3 of the Local Government Debt Reform Act,
15in an amount not to exceed the debt service extension base less
16the amount in items (b), (c), and (e) of this definition for
17non-referendum obligations, except obligations initially
18issued pursuant to referendum and bonds described in
19subsection (h) of this definition; (j) made for payments of
20principal and interest on bonds issued under Section 15 of the
21Local Government Debt Reform Act; (k) made for payments of
22principal and interest on bonds authorized by Public Act
2388-503 and issued under Section 20a of the Chicago Park
24District Act for aquarium or museum projects; (l) made for
25payments of principal and interest on bonds authorized by
26Public Act 87-1191 or 93-601 and (i) issued pursuant to

 

 

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1Section 21.2 of the Cook County Forest Preserve District Act,
2(ii) issued under Section 42 of the Cook County Forest
3Preserve District Act for zoological park projects, or (iii)
4issued under Section 44.1 of the Cook County Forest Preserve
5District Act for botanical gardens projects; (m) made pursuant
6to Section 34-53.5 of the School Code, whether levied annually
7or not; (n) made to fund expenses of providing joint
8recreational programs for persons with disabilities under
9Section 5-8 of the Park District Code or Section 11-95-14 of
10the Illinois Municipal Code; (o) made by the Chicago Park
11District for recreational programs for persons with
12disabilities under subsection (c) of Section 7.06 of the
13Chicago Park District Act; (p) made for contributions to a
14firefighter'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;
17(q) made by Ford Heights School District 169 under Section
1817-9.02 of the School Code; and (r) made for the purpose of
19making employer contributions to the Public School Teachers'
20Pension and Retirement Fund of Chicago under Section 34-53 of
21the School Code.
22    "Aggregate extension" for all taxing districts to which
23this Law applies in accordance with Section 18-213, except for
24those taxing districts subject to paragraph (2) of subsection
25(e) of Section 18-213, means the annual corporate extension
26for the taxing district and those special purpose extensions

 

 

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1that are made annually for the taxing district, excluding
2special purpose extensions: (a) made for the taxing district
3to pay interest or principal on general obligation bonds that
4were approved by referendum; (b) made for any taxing district
5to pay interest or principal on general obligation bonds
6issued before the date on which the referendum making this Law
7applicable to the taxing district is held; (c) made for any
8taxing district to pay interest or principal on bonds issued
9to refund or continue to refund those bonds issued before the
10date on which the referendum making this Law applicable to the
11taxing district is held; (d) made for any taxing district to
12pay interest or principal on bonds issued to refund or
13continue to refund bonds issued after the date on which the
14referendum making this Law applicable to the taxing district
15is held if the bonds were approved by referendum after the date
16on which the referendum making this Law applicable to the
17taxing district is held; (e) made for any taxing district to
18pay interest or principal on revenue bonds issued before the
19date on which the referendum making this Law applicable to the
20taxing district is held for payment of which a property tax
21levy or the full faith and credit of the unit of local
22government is pledged; however, a tax for the payment of
23interest or principal on those bonds shall be made only after
24the governing body of the unit of local government finds that
25all other sources for payment are insufficient to make those
26payments; (f) made for payments under a building commission

 

 

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

 

 

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1the extent of the amount certified under item (5) of Section
24-134 of the Illinois Pension Code; and (m) made for the taxing
3district to pay interest or principal on general obligation
4bonds issued pursuant to Section 19-3.10 of the School Code.
5    "Aggregate extension" for all taxing districts to which
6this Law applies in accordance with paragraph (2) of
7subsection (e) of Section 18-213 means the annual corporate
8extension for the taxing district and those special purpose
9extensions that are made annually for the taxing district,
10excluding special purpose extensions: (a) made for the taxing
11district to pay interest or principal on general obligation
12bonds that were approved by referendum; (b) made for any
13taxing district to pay interest or principal on general
14obligation bonds issued before March 7, 1997 (the effective
15date of Public Act 89-718) this amendatory Act of 1997; (c)
16made for any taxing district to pay interest or principal on
17bonds issued to refund or continue to refund those bonds
18issued before March 7, 1997 (the effective date of Public Act
1989-718) this amendatory Act of 1997; (d) made for any taxing
20district to pay interest or principal on bonds issued to
21refund or continue to refund bonds issued after March 7, 1997
22(the effective date of Public Act 89-718) this amendatory Act
23of 1997 if the bonds were approved by referendum after March 7,
241997 (the effective date of Public Act 89-718) this amendatory
25Act of 1997; (e) made for any taxing district to pay interest
26or principal on revenue bonds issued before March 7, 1997 (the

 

 

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1effective date of Public Act 89-718) this amendatory Act of
21997 for payment of which a property tax levy or the full faith
3and credit of the unit of local government is pledged;
4however, a tax for the payment of interest or principal on
5those bonds shall be made only after the governing body of the
6unit of local government finds that all other sources for
7payment are insufficient to make those payments; (f) made for
8payments under a building commission lease when the lease
9payments are for the retirement of bonds issued by the
10commission before March 7, 1997 (the effective date of Public
11Act 89-718) this amendatory Act of 1997 to pay for the building
12project; (g) made for payments due under installment contracts
13entered into before March 7, 1997 (the effective date of
14Public Act 89-718) this amendatory Act of 1997; (h) made for
15payments of principal and interest on limited bonds, as
16defined in Section 3 of the Local Government Debt Reform Act,
17in an amount not to exceed the debt service extension base less
18the amount in items (b), (c), and (e) of this definition for
19non-referendum obligations, except obligations initially
20issued pursuant to referendum; (i) made for payments of
21principal and interest on bonds issued under Section 15 of the
22Local Government Debt Reform Act; (j) made for a qualified
23airport authority to pay interest or principal on general
24obligation bonds issued for the purpose of paying obligations
25due under, or financing airport facilities required to be
26acquired, constructed, installed or equipped pursuant to,

 

 

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1contracts entered into before March 1, 1996 (but not including
2any amendments to such a contract taking effect on or after
3that date); (k) made to fund expenses of providing joint
4recreational programs for persons with disabilities under
5Section 5-8 of the Park District Code or Section 11-95-14 of
6the Illinois Municipal Code; and (l) made for contributions to
7a firefighter's pension fund created under Article 4 of the
8Illinois Pension Code, to the extent of the amount certified
9under item (5) of Section 4-134 of the Illinois Pension Code.
10    "Debt service extension base" means an amount equal to
11that portion of the extension for a taxing district for the
121994 levy year, or for those taxing districts subject to this
13Law in accordance with Section 18-213, except for those
14subject to paragraph (2) of subsection (e) of Section 18-213,
15for the levy year in which the referendum making this Law
16applicable to the taxing district is held, or for those taxing
17districts subject to this Law in accordance with paragraph (2)
18of subsection (e) of Section 18-213 for the 1996 levy year,
19constituting an extension for payment of principal and
20interest on bonds issued by the taxing district without
21referendum, but not including excluded non-referendum bonds.
22For park districts (i) that were first subject to this Law in
231991 or 1995 and (ii) whose extension for the 1994 levy year
24for the payment of principal and interest on bonds issued by
25the park district without referendum (but not including
26excluded non-referendum bonds) was less than 51% of the amount

 

 

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1for the 1991 levy year constituting an extension for payment
2of principal and interest on bonds issued by the park district
3without referendum (but not including excluded non-referendum
4bonds), "debt service extension base" means an amount equal to
5that portion of the extension for the 1991 levy year
6constituting an extension for payment of principal and
7interest on bonds issued by the park district without
8referendum (but not including excluded non-referendum bonds).
9A debt service extension base established or increased at any
10time pursuant to any provision of this Law, except Section
1118-212, shall be increased each year commencing with the later
12of (i) the 2009 levy year or (ii) the first levy year in which
13this Law becomes applicable to the taxing district, by the
14lesser of 5% or the percentage increase in the Consumer Price
15Index during the 12-month calendar year preceding the levy
16year. The debt service extension base may be established or
17increased as provided under Section 18-212. "Excluded
18non-referendum bonds" means (i) bonds authorized by Public Act
1988-503 and issued under Section 20a of the Chicago Park
20District Act for aquarium and museum projects; (ii) bonds
21issued under Section 15 of the Local Government Debt Reform
22Act; or (iii) refunding obligations issued to refund or to
23continue to refund obligations initially issued pursuant to
24referendum.
25    "Special purpose extensions" include, but are not limited
26to, extensions for levies made on an annual basis for

 

 

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1unemployment and workers' compensation, self-insurance,
2contributions to pension plans, and extensions made pursuant
3to Section 6-601 of the Illinois Highway Code for a road
4district's permanent road fund whether levied annually or not.
5The extension for a special service area is not included in the
6aggregate extension.
7    "Aggregate extension base" means the taxing district's
8last preceding aggregate extension as adjusted under Sections
918-135, 18-215, 18-230, and 18-206, and 18-233. An adjustment
10under Section 18-135 shall be made for the 2007 levy year and
11all subsequent levy years whenever one or more counties within
12which a taxing district is located (i) used estimated
13valuations or rates when extending taxes in the taxing
14district for the last preceding levy year that resulted in the
15over or under extension of taxes, or (ii) increased or
16decreased the tax extension for the last preceding levy year
17as required by Section 18-135(c). Whenever an adjustment is
18required under Section 18-135, the aggregate extension base of
19the taxing district shall be equal to the amount that the
20aggregate extension of the taxing district would have been for
21the last preceding levy year if either or both (i) actual,
22rather than estimated, valuations or rates had been used to
23calculate the extension of taxes for the last levy year, or
24(ii) the tax extension for the last preceding levy year had not
25been adjusted as required by subsection (c) of Section 18-135.
26    Notwithstanding any other provision of law, for levy year

 

 

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12012, the aggregate extension base for West Northfield School
2District No. 31 in Cook County shall be $12,654,592.
3    Notwithstanding any other provision of law, for levy year
42022, the aggregate extension base of a home equity assurance
5program that levied at least $1,000,000 in property taxes in
6levy year 2019 or 2020 under the Home Equity Assurance Act
7shall be the amount that the program's aggregate extension
8base for levy year 2021 would have been if the program had
9levied a property tax for levy year 2021.
10    "Levy year" has the same meaning as "year" under Section
111-155.
12    "New property" means (i) the assessed value, after final
13board of review or board of appeals action, of new
14improvements or additions to existing improvements on any
15parcel of real property that increase the assessed value of
16that real property during the levy year multiplied by the
17equalization factor issued by the Department under Section
1817-30, (ii) the assessed value, after final board of review or
19board of appeals action, of real property not exempt from real
20estate taxation, which real property was exempt from real
21estate taxation for any portion of the immediately preceding
22levy year, multiplied by the equalization factor issued by the
23Department under Section 17-30, including the assessed value,
24upon final stabilization of occupancy after new construction
25is complete, of any real property located within the
26boundaries of an otherwise or previously exempt military

 

 

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1reservation that is intended for residential use and owned by
2or leased to a private corporation or other entity, (iii) in
3counties that classify in accordance with Section 4 of Article
4IX of the Illinois Constitution, an incentive property's
5additional assessed value resulting from a scheduled increase
6in the level of assessment as applied to the first year final
7board of review market value, and (iv) any increase in
8assessed value due to oil or gas production from an oil or gas
9well required to be permitted under the Hydraulic Fracturing
10Regulatory Act that was not produced in or accounted for
11during the previous levy year. In addition, the county clerk
12in a county containing a population of 3,000,000 or more shall
13include in the 1997 recovered tax increment value for any
14school district, any recovered tax increment value that was
15applicable to the 1995 tax year calculations.
16    "Qualified airport authority" means an airport authority
17organized under the Airport Authorities Act and located in a
18county bordering on the State of Wisconsin and having a
19population in excess of 200,000 and not greater than 500,000.
20    "Recovered tax increment value" means, except as otherwise
21provided in this paragraph, the amount of the current year's
22equalized assessed value, in the first year after a
23municipality terminates the designation of an area as a
24redevelopment project area previously established under the
25Tax Increment Allocation Redevelopment Development Act in the
26Illinois Municipal Code, previously established under the

 

 

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1Industrial Jobs Recovery Law in the Illinois Municipal Code,
2previously established under the Economic Development Project
3Area Tax Increment Act of 1995, or previously established
4under the Economic Development Area Tax Increment Allocation
5Act, of each taxable lot, block, tract, or parcel of real
6property in the redevelopment project area over and above the
7initial equalized assessed value of each property in the
8redevelopment project area. For the taxes which are extended
9for the 1997 levy year, the recovered tax increment value for a
10non-home rule taxing district that first became subject to
11this Law for the 1995 levy year because a majority of its 1994
12equalized assessed value was in an affected county or counties
13shall be increased if a municipality terminated the
14designation of an area in 1993 as a redevelopment project area
15previously established under the Tax Increment Allocation
16Redevelopment Development Act in the Illinois Municipal Code,
17previously established under the Industrial Jobs Recovery Law
18in the Illinois Municipal Code, or previously established
19under the Economic Development Area Tax Increment Allocation
20Act, by an amount equal to the 1994 equalized assessed value of
21each taxable lot, block, tract, or parcel of real property in
22the redevelopment project area over and above the initial
23equalized assessed value of each property in the redevelopment
24project area. In the first year after a municipality removes a
25taxable lot, block, tract, or parcel of real property from a
26redevelopment project area established under the Tax Increment

 

 

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1Allocation Redevelopment Development Act in the Illinois
2Municipal Code, the Industrial Jobs Recovery Law in the
3Illinois Municipal Code, or the Economic Development Area Tax
4Increment Allocation Act, "recovered tax increment value"
5means the amount of the current year's equalized assessed
6value of each taxable lot, block, tract, or parcel of real
7property removed from the redevelopment project area over and
8above the initial equalized assessed value of that real
9property before removal from the redevelopment project area.
10    Except as otherwise provided in this Section, "limiting
11rate" means a fraction the numerator of which is the last
12preceding aggregate extension base times an amount equal to
13one plus the extension limitation defined in this Section and
14the denominator of which is the current year's equalized
15assessed value of all real property in the territory under the
16jurisdiction of the taxing district during the prior levy
17year. For those taxing districts that reduced their aggregate
18extension for the last preceding levy year, except for school
19districts that reduced their extension for educational
20purposes pursuant to Section 18-206, the highest aggregate
21extension in any of the last 3 preceding levy years shall be
22used for the purpose of computing the limiting rate. The
23denominator shall not include new property or the recovered
24tax increment value. If a new rate, a rate decrease, or a
25limiting rate increase has been approved at an election held
26after March 21, 2006, then (i) the otherwise applicable

 

 

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1limiting rate shall be increased by the amount of the new rate
2or shall be reduced by the amount of the rate decrease, as the
3case may be, or (ii) in the case of a limiting rate increase,
4the limiting rate shall be equal to the rate set forth in the
5proposition approved by the voters for each of the years
6specified in the proposition, after which the limiting rate of
7the taxing district shall be calculated as otherwise provided.
8In the case of a taxing district that obtained referendum
9approval for an increased limiting rate on March 20, 2012, the
10limiting rate for tax year 2012 shall be the rate that
11generates the approximate total amount of taxes extendable for
12that tax year, as set forth in the proposition approved by the
13voters; this rate shall be the final rate applied by the county
14clerk for the aggregate of all capped funds of the district for
15tax year 2012.
16(Source: P.A. 99-143, eff. 7-27-15; 99-521, eff. 6-1-17;
17100-465, eff. 8-31-17; revised 8-12-19.)
 
18    (35 ILCS 200/18-233 new)
19    Sec. 18-233. Adjustments for certificates of error,
20certain court orders, or final administrative decisions of the
21Property Tax Appeal Board. Beginning in levy year 2021, a
22taxing district levy shall be increased by a prior year
23adjustment whenever an assessment decrease due to the issuance
24of a certificate of error, a court order issued pursuant to an
25assessment valuation complaint under Section 23-15, or a final

 

 

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1administrative decision of the Property Tax Appeal Board
2results in a refund from the taxing district of a portion of
3the property tax revenue distributed to the taxing district.
4On or before November 15 of each year, the county treasurer
5shall certify the aggregate refunds paid by a taxing district
6during such 12-month period for purposes of this Section.
 
7    (35 ILCS 200/21-145)
8    Sec. 21-145. Scavenger sale. At the same time the County
9Collector annually publishes the collector's annual sale
10advertisement under Sections 21-110, 21-115 and 21-120, it is
11mandatory for the collector in counties with 3,000,000 or more
12inhabitants, and in other counties if the county board so
13orders by resolution, to publish an advertisement giving
14notice of the intended application for judgment and sale of
15all properties upon which all or a part of the general taxes
16for each of 3 or more years are delinquent as of the date of
17the advertisement. Under no circumstance may a tax year be
18offered at a scavenger sale prior to the annual tax sale for
19that tax year (or, for omitted assessments issued pursuant to
20Section 9-260, the annual tax sale for that omitted
21assessment's warrant year, as defined herein). In no event may
22there be more than 2 consecutive years without a sale under
23this Section, except where a tax sale has been delayed
24pursuant to Section 21-150 as a result of a statewide COVID-19
25public health emergency. The term delinquent also includes

 

 

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1forfeitures. The County Collector shall include in the
2advertisement and in the application for judgment and sale
3under this Section and Section 21-260 the total amount of all
4general taxes upon those properties which are delinquent as of
5the date of the advertisement. In lieu of a single annual
6advertisement and application for judgment and sale under this
7Section and Section 21-260, the County Collector may, from
8time to time, beginning on the date of the publication of the
9annual sale advertisement and before August 1 of the next
10year, publish separate advertisements and make separate
11applications on eligible properties described in one or more
12volumes of the delinquent list. The separate advertisements
13and applications shall, in the aggregate, include all the
14properties which otherwise would have been included in the
15single annual advertisement and application for judgment and
16sale under this Section. Upon the written request of the
17taxing district which levied the same, the County Collector
18shall also include in the advertisement the special taxes and
19special assessments, together with interest, penalties and
20costs thereon upon those properties which are delinquent as of
21the date of the advertisement. The advertisement and
22application for judgment and sale shall be in the manner
23prescribed by this Code relating to the annual advertisement
24and application for judgment and sale of delinquent
25properties.
26    As used in this Section, "warrant year" means the year

 

 

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1preceding the calendar year in which the omitted assessment
2first became due and payable.
3(Source: P.A. 101-635, eff. 6-5-20.)
 
4    (35 ILCS 200/21-150)
5    Sec. 21-150. Time of applying for judgment. Except as
6otherwise provided in this Section or by ordinance or
7resolution enacted under subsection (c) of Section 21-40, in
8any county with fewer than 3,000,000 inhabitants, all
9applications for judgment and order of sale for taxes and
10special assessments on delinquent properties shall be made
11within 90 days after the second installment due date. In Cook
12County, all applications for judgment and order of sale for
13taxes and special assessments on delinquent properties shall
14be made (i) by July 1, 2011 for tax year 2009, (ii) by July 1,
152012 for tax year 2010, (iii) by July 1, 2013 for tax year
162011, (iv) by July 1, 2014 for tax year 2012, (v) by July 1,
172015 for tax year 2013, (vi) by May 1, 2016 for tax year 2014,
18(vii) by March 1, 2017 for tax year 2015, (viii) by April 1 of
19the next calendar year after the second installment due date
20for tax year 2016 and 2017, and (ix) within 365 days of the
21second installment due date for each tax year thereafter.
22Notwithstanding these dates, in Cook County, the application
23for judgment and order of sale for the 2018 annual tax sale
24that would normally be held in calendar year 2020 shall not be
25filed earlier than the first day of the first month during

 

 

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1which there is no longer a statewide COVID-19 public health
2emergency, as evidenced by an effective disaster declaration
3of the Governor covering all counties in the State, except
4that in no event may this application for judgment and order of
5sale be filed later than October 1, 2021. When a tax sale is
6delayed because of a statewide COVID-19 public health
7emergency, no subsequent annual tax sale may begin earlier
8than 180 days after the last day of the prior delayed tax sale,
9and no scavenger tax sale may begin earlier than 90 days after
10the last day of the prior delayed tax sale. In those counties
11which have adopted an ordinance under Section 21-40, the
12application for judgment and order of sale for delinquent
13taxes shall be made in December. In the 10 years next following
14the completion of a general reassessment of property in any
15county with 3,000,000 or more inhabitants, made under an order
16of the Department, applications for judgment and order of sale
17shall be made as soon as may be and on the day specified in the
18advertisement required by Section 21-110 and 21-115. If for
19any cause the court is not held on the day specified, the cause
20shall stand continued, and it shall be unnecessary to
21re-advertise the list or notice.
22    Within 30 days after the day specified for the application
23for judgment the court shall hear and determine the matter. If
24judgment is rendered, the sale shall begin on the date within 5
25business days specified in the notice as provided in Section
2621-115. If the collector is prevented from advertising and

 

 

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1obtaining judgment within the time periods specified by this
2Section, the collector may obtain judgment at any time
3thereafter; but if the failure arises by the county
4collector's not complying with any of the requirements of this
5Code, he or she shall be held on his or her official bond for
6the full amount of all taxes and special assessments charged
7against him or her. Any failure on the part of the county
8collector shall not be allowed as a valid objection to the
9collection of any tax or assessment, or to entry of a judgment
10against any delinquent properties included in the application
11of the county collector.
12(Source: P.A. 100-243, eff. 8-22-17; 101-635, eff. 6-5-20.)
 
13    (35 ILCS 200/21-205)
14    Sec. 21-205. Tax sale procedures.
15    (a) The collector, in person or by deputy, shall attend,
16on the day and in the place specified in the notice for the
17sale of property for taxes, and shall, between 9:00 a.m. and
184:00 p.m., or later at the collector's discretion, proceed to
19offer for sale, separately and in consecutive order, all
20property in the list on which the taxes, special assessments,
21interest or costs have not been paid. However, in any county
22with 3,000,000 or more inhabitants, the offer for sale shall
23be made between 8:00 a.m. and 8:00 p.m. The collector's office
24shall be kept open during all hours in which the sale is in
25progress. The sale shall be continued from day to day, until

 

 

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1all property in the delinquent list has been offered for sale.
2However, any city, village or incorporated town interested in
3the collection of any tax or special assessment, may, in
4default of bidders, withdraw from collection the special
5assessment levied against any property by the corporate
6authorities of the city, village or incorporated town. In case
7of a withdrawal, there shall be no sale of that property on
8account of the delinquent special assessment thereon.
9    (b) Until January 1, 2013, in every sale of property
10pursuant to the provisions of this Code, the collector may
11employ any automated means that the collector deems
12appropriate. Beginning on January 1, 2013, either (i) the
13collector shall employ an automated bidding system that is
14programmed to accept the lowest redemption price bid by an
15eligible tax purchaser, subject to the penalty percentage
16limitation set forth in Section 21-215, or (ii) all tax sales
17shall be digitally recorded with video and audio. All bidders
18are required to personally attend the sale and, if automated
19means are used, all hardware and software used with respect to
20those automated means must be certified by the Department and
21re-certified by the Department every 5 years. If the tax sales
22are digitally recorded and no automated bidding system is
23used, then the recordings shall be maintained by the collector
24for a period of at least 3 years from the date of the tax sale.
25The changes made by this amendatory Act of the 94th General
26Assembly are declarative of existing law.

 

 

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1    (b-5) For any annual tax sale conducted on or after the
2effective date of this amendatory Act of the 102nd General
3Assembly, each county collector in a county with 275,000 or
4more inhabitants shall adopt a single bidder rule sufficient
5to prohibit a tax purchaser from registering more than one
6related bidding entity at the tax sale. The corporate
7authorities in any county with less than 275,000 inhabitants
8may, by ordinance, allow the county collector of that county
9to adopt such a single bidder rule. In any county that has
10adopted a single bidder rule under this subsection (b-5), the
11county treasurer shall include a representation and warranty
12form in each registration package attesting to compliance with
13the single bidder rule, except that the county may, by
14ordinance, opt out of this representation and warranty form
15requirement. A single bidder rule under this subsection may be
16in the following form:
17        (1) A registered tax buying entity (principal) may
18    only have one registered buyer at the tax sale and may not
19    have a related bidding entity directly or indirectly
20    register as a buyer or participate in the tax sale. A
21    registered tax buying entity may not engage in any
22    multiple bidding strategy for the purpose of having more
23    than one related bidding entity submit bids at the tax
24    sale.
25        (2) A related bidding entity is defined as any
26    individual, corporation, partnership, joint venture,

 

 

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1    limited liability company, business organization, or other
2    entity that has a shareholder, partner, principal,
3    officer, general partner, or other person or entity having
4    (i) an ownership interest in a bidding entity in common
5    with any other registered participant in the tax sale or
6    (ii) a common guarantor in connection with a source of
7    financing with any other registered participant in the tax
8    sale. The determination of whether registered entities are
9    related so as to prohibit those entities from submitting
10    duplicate bids in violation of the single bidder rule is
11    at the sole and exclusive discretion of the county
12    treasurer or his or her designated representatives.
13    (c) County collectors may, when applicable, eject tax
14bidders who disrupt the tax sale or use illegal bid practices.
15(Source: P.A. 100-1070, eff. 1-1-19.)
 
16    (35 ILCS 200/21-260)
17    Sec. 21-260. Collector's scavenger sale. Upon the county
18collector's application under Section 21-145, to be known as
19the Scavenger Sale Application, the Court shall enter judgment
20for the general taxes, special taxes, special assessments,
21interest, penalties and costs as are included in the
22advertisement and appear to be due thereon after allowing an
23opportunity to object and a hearing upon the objections as
24provided in Section 21-175, and order those properties sold by
25the County Collector at public sale, or by electronic

 

 

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1automated sale if the collector chooses to conduct an
2electronic automated sale pursuant to Sec. 21-261, to the
3highest bidder for cash, notwithstanding the bid may be less
4than the full amount of taxes, special taxes, special
5assessments, interest, penalties and costs for which judgment
6has been entered.
7    (a) Conducting the sale - Bidding. All properties shall be
8offered for sale in consecutive order as they appear in the
9delinquent list. The minimum bid for any property shall be
10$250 or one-half of the tax if the total liability is less than
11$500. For in-person scavenger sales, the The successful bidder
12shall immediately pay the amount of minimum bid to the County
13Collector by the end of the business day on which the bid was
14placed. That amount shall be paid in cash, by certified or
15cashier's check, by money order, or, if the successful bidder
16is a governmental unit, by a check issued by that governmental
17unit. For electronic automated scavenger sales, the successful
18bidder shall pay the minimum bid amount by the close of the
19business day on which the bid was placed. That amount shall be
20paid online via ACH debit or by the electronic payment method
21required by the county collector. For in-person scavenger
22sales, if If the bid exceeds the minimum bid, the successful
23bidder shall pay the balance of the bid to the county collector
24in cash, by certified or cashier's check, by money order, or,
25if the successful bidder is a governmental unit, by a check
26issued by that governmental unit by the close of the next

 

 

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1business day. For electronic automated scavenger sales, the
2successful bidder shall pay, by the close of the next business
3day, the balance of the bid online via ACH debit or by the
4electronic payment method required by the county collector. If
5the minimum bid is not paid at the time of sale or if the
6balance is not paid by the close of the next business day, then
7the sale is void and the minimum bid, if paid, is forfeited to
8the county general fund. In that event, the property shall be
9reoffered for sale within 30 days of the last offering of
10property in regular order. The collector shall make available
11to the public a list of all properties to be included in any
12reoffering due to the voiding of the original sale. The
13collector is not required to serve or publish any other notice
14of the reoffering of those properties. In the event that any of
15the properties are not sold upon reoffering, or are sold for
16less than the amount of the original voided sale, the original
17bidder who failed to pay the bid amount shall remain liable for
18the unpaid balance of the bid in an action under Section
1921-240. Liability shall not be reduced where the bidder upon
20reoffering also fails to pay the bid amount, and in that event
21both bidders shall remain liable for the unpaid balance of
22their respective bids. A sale of properties under this Section
23shall not be final until confirmed by the court.
24    (b) Confirmation of sales. The county collector shall file
25his or her report of sale in the court within 30 days of the
26date of sale of each property. No notice of the county

 

 

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1collector's application to confirm the sales shall be required
2except as prescribed by rule of the court. Upon confirmation,
3except in cases where the sale becomes void under Section
422-85, or in cases where the order of confirmation is vacated
5by the court, a sale under this Section shall extinguish the in
6rem lien of the general taxes, special taxes and special
7assessments for which judgment has been entered and a
8redemption shall not revive the lien. Confirmation of the sale
9shall in no event affect the owner's personal liability to pay
10the taxes, interest and penalties as provided in this Code or
11prevent institution of a proceeding under Section 21-440 to
12collect any amount that may remain due after the sale.
13    (c) Issuance of tax sale certificates. Upon confirmation
14of the sale the County Clerk and the County Collector shall
15issue to the purchaser a certificate of purchase in the form
16prescribed by Section 21-250 as near as may be. A certificate
17of purchase shall not be issued to any person who is ineligible
18to bid at the sale or to receive a certificate of purchase
19under Section 21-265.
20    (d) Scavenger Tax Judgment, Sale and Redemption Record -
21Sale of parcels not sold. The county collector shall prepare a
22Scavenger Tax Judgment, Sale and Redemption Record. The county
23clerk shall write or stamp on the scavenger tax judgment,
24sale, forfeiture and redemption record opposite the
25description of any property offered for sale and not sold, or
26not confirmed for any reason, the words "offered but not

 

 

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1sold". The properties which are offered for sale under this
2Section and not sold or not confirmed shall be offered for sale
3annually thereafter in the manner provided in this Section
4until sold, except in the case of mineral rights, which after
510 consecutive years of being offered for sale under this
6Section and not sold or confirmed shall no longer be required
7to be offered for sale. At any time between annual sales the
8County Collector may advertise for sale any properties subject
9to sale under judgments for sale previously entered under this
10Section and not executed for any reason. The advertisement and
11sale shall be regulated by the provisions of this Code as far
12as applicable.
13    (e) Proceeding to tax deed. The owner of the certificate
14of purchase shall give notice as required by Sections 22-5
15through 22-30, and may extend the period of redemption as
16provided by Section 21-385. At any time within 6 months prior
17to expiration of the period of redemption from a sale under
18this Code, the owner of a certificate of purchase may file a
19petition and may obtain a tax deed under Sections 22-30
20through 22-55. All proceedings for the issuance of a tax deed
21and all tax deeds for properties sold under this Section shall
22be subject to Sections 22-30 through 22-55. Deeds issued under
23this Section are subject to Section 22-70. This Section shall
24be liberally construed so that the deeds provided for in this
25Section convey merchantable title.
26    (f) Redemptions from scavenger sales. Redemptions may be

 

 

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1made from sales under this Section in the same manner and upon
2the same terms and conditions as redemptions from sales made
3under the County Collector's annual application for judgment
4and order of sale, except that in lieu of penalty the person
5redeeming shall pay interest as follows if the sale occurs
6before September 9, 1993:
7        (1) If redeemed within the first 2 months from the
8    date of the sale, 3% per month or portion thereof upon the
9    amount for which the property was sold;
10        (2) If redeemed between 2 and 6 months from the date of
11    the sale, 12% of the amount for which the property was
12    sold;
13        (3) If redeemed between 6 and 12 months from the date
14    of the sale, 24% of the amount for which the property was
15    sold;
16        (4) If redeemed between 12 and 18 months from the date
17    of the sale, 36% of the amount for which the property was
18    sold;
19        (5) If redeemed between 18 and 24 months from the date
20    of the sale, 48% of the amount for which the property was
21    sold;
22        (6) If redeemed after 24 months from the date of sale,
23    the 48% herein provided together with interest at 6% per
24    year thereafter.
25    If the sale occurs on or after September 9, 1993, the
26person redeeming shall pay interest on that part of the amount

 

 

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1for which the property was sold equal to or less than the full
2amount of delinquent taxes, special assessments, penalties,
3interest, and costs, included in the judgment and order of
4sale as follows:
5        (1) If redeemed within the first 2 months from the
6    date of the sale, 3% per month upon the amount of taxes,
7    special assessments, penalties, interest, and costs due
8    for each of the first 2 months, or fraction thereof.
9        (2) If redeemed at any time between 2 and 6 months from
10    the date of the sale, 12% of the amount of taxes, special
11    assessments, penalties, interest, and costs due.
12        (3) If redeemed at any time between 6 and 12 months
13    from the date of the sale, 24% of the amount of taxes,
14    special assessments, penalties, interest, and costs due.
15        (4) If redeemed at any time between 12 and 18 months
16    from the date of the sale, 36% of the amount of taxes,
17    special assessments, penalties, interest, and costs due.
18        (5) If redeemed at any time between 18 and 24 months
19    from the date of the sale, 48% of the amount of taxes,
20    special assessments, penalties, interest, and costs due.
21        (6) If redeemed after 24 months from the date of sale,
22    the 48% provided for the 24 months together with interest
23    at 6% per annum thereafter on the amount of taxes, special
24    assessments, penalties, interest, and costs due.
25    The person redeeming shall not be required to pay any
26interest on any part of the amount for which the property was

 

 

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1sold that exceeds the full amount of delinquent taxes, special
2assessments, penalties, interest, and costs included in the
3judgment and order of sale.
4    Notwithstanding any other provision of this Section,
5except for owner-occupied single family residential units
6which are condominium units, cooperative units or dwellings,
7the amount required to be paid for redemption shall also
8include an amount equal to all delinquent taxes on the
9property which taxes were delinquent at the time of sale. The
10delinquent taxes shall be apportioned by the county collector
11among the taxing districts in which the property is situated
12in accordance with law. In the event that all moneys received
13from any sale held under this Section exceed an amount equal to
14all delinquent taxes on the property sold, which taxes were
15delinquent at the time of sale, together with all publication
16and other costs associated with the sale, then, upon
17redemption, the County Collector and the County Clerk shall
18apply the excess amount to the cost of redemption.
19    (g) Bidding by county or other taxing districts. Any
20taxing district may bid at a scavenger sale. The county board
21of the county in which properties offered for sale under this
22Section are located may bid as trustee for all taxing
23districts having an interest in the taxes for the nonpayment
24of which the parcels are offered. The County shall apply on the
25bid the unpaid taxes due upon the property and no cash need be
26paid. The County or other taxing district acquiring a tax sale

 

 

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1certificate shall take all steps necessary to acquire title to
2the property and may manage and operate the property so
3acquired.
4    When a county, or other taxing district within the county,
5is a petitioner for a tax deed, no filing fee shall be required
6on the petition. The county as a tax creditor and as trustee
7for other tax creditors, or other taxing district within the
8county shall not be required to allege and prove that all taxes
9and special assessments which become due and payable after the
10sale to the county have been paid. The county shall not be
11required to pay the subsequently accruing taxes or special
12assessments at any time. Upon the written request of the
13county board or its designee, the county collector shall not
14offer the property for sale at any tax sale subsequent to the
15sale of the property to the county under this Section. The lien
16of taxes and special assessments which become due and payable
17after a sale to a county shall merge in the fee title of the
18county, or other taxing district, on the issuance of a deed.
19The County may sell the properties so acquired, or the
20certificate of purchase thereto, and the proceeds of the sale
21shall be distributed to the taxing districts in proportion to
22their respective interests therein. The presiding officer of
23the county board, with the advice and consent of the County
24Board, may appoint some officer or person to attend scavenger
25sales and bid on its behalf.
26    (h) Miscellaneous provisions. In the event that the tract

 

 

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1of land or lot sold at any such sale is not redeemed within the
2time permitted by law and a tax deed is issued, all moneys that
3may be received from the sale of properties in excess of the
4delinquent taxes, together with all publication and other
5costs associated with the sale, shall, upon petition of any
6interested party to the court that issued the tax deed, be
7distributed by the County Collector pursuant to order of the
8court among the persons having legal or equitable interests in
9the property according to the fair value of their interests in
10the tract or lot. Section 21-415 does not apply to properties
11sold under this Section. Appeals may be taken from the orders
12and judgments entered under this Section as in other civil
13cases. The remedy herein provided is in addition to other
14remedies for the collection of delinquent taxes.
15    (i) The changes to this Section made by this amendatory
16Act of the 95th General Assembly apply only to matters in which
17a petition for tax deed is filed on or after the effective date
18of this amendatory Act of the 95th General Assembly.
19(Source: P.A. 95-477, eff. 6-1-08.)
 
20    (35 ILCS 200/21-261 new)
21    Sec. 21-261. Scavenger sale automation. Beginning in
22calendar year 2021, for every scavenger sale held pursuant to
23Section 21-260 of this Code, the county collector may employ
24any electronic automated means that the collector deems
25appropriate, provided that any electronic automated bidding

 

 

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1system so used shall be programmed to accept the highest cash
2bid made by an eligible tax purchaser. If the county collector
3conducts the scavenger sale using an electronic automated
4bidding system, no personal attendance by bidders will be
5required at the scavenger sale. If automated means are used,
6all hardware and software used with respect to those automated
7means must be certified by the Department and re-certified by
8the Department every 5 years.
 
9    (35 ILCS 200/23-15)
10    Sec. 23-15. Tax objection procedure and hearing.
11    (a) A tax objection complaint under Section 23-10 shall be
12filed in the circuit court of the county in which the subject
13property is located. Joinder of plaintiffs shall be permitted
14to the same extent permitted by law in any personal action
15pending in the court and shall be in accordance with Section
162-404 of the Code of Civil Procedure; provided, however, that
17no complaint shall be filed as a class action. The complaint
18shall name the county collector as defendant and shall specify
19any objections that the plaintiff may have to the taxes in
20question. No appearance or answer by the county collector to
21the tax objection complaint, nor any further pleadings, need
22be filed. Amendments to the complaint may be made to the same
23extent which, by law, could be made in any personal action
24pending in the court.
25    (b) (1) The court, sitting without a jury, shall hear and

 

 

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1determine all objections specified to the taxes, assessments,
2or levies in question. This Section shall be construed to
3provide a complete remedy for any claims with respect to those
4taxes, assessments, or levies, excepting only matters for
5which an exclusive remedy is provided elsewhere in this Code.
6    (2) The taxes, assessments, and levies that are the
7subject of the objection shall be presumed correct and legal,
8but the presumption is rebuttable. The plaintiff has the
9burden of proving any contested matter of fact by clear and
10convincing evidence.
11    (3) Objections to assessments shall be heard de novo by
12the court. The court shall grant relief in the cases in which
13the objector meets the burden of proof under this Section and
14shows an assessment to be incorrect or illegal. If an
15objection is made claiming incorrect valuation, the court
16shall consider the objection without regard to the correctness
17of any practice, procedure, or method of valuation followed by
18the assessor, board of appeals, or board of review in making or
19reviewing the assessment, and without regard to the intent or
20motivation of any assessing official. The doctrine known as
21constructive fraud is hereby abolished for purposes of all
22challenges to taxes, assessments, or levies.
23    (c) If the court orders a refund of any part of the taxes
24paid, it shall also order the payment of interest as provided
25in Section 23-20. Appeals may be taken from final judgments as
26in other civil cases.

 

 

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1    (d) This amendatory Act of 1995 shall apply to all tax
2objection matters still pending for any tax year, except as
3provided in Sections 23-5 and 23-10 regarding procedures and
4time limitations for payment of taxes and filing tax objection
5complaints.
6    (e) In counties with less than 3,000,000 inhabitants, if
7the court renders a decision lowering the assessment of a
8particular parcel on which a residence occupied by the owner
9is situated, the reduced assessment, subject to equalization,
10shall remain in effect for the remainder of the general
11assessment period as provided in Sections 9-215 through 9-225,
12unless that parcel is subsequently sold in an arm's length
13transaction establishing a fair cash value for the parcel that
14is different from the fair cash value on which the court's
15assessment is based, or unless the decision of the court is
16reversed or modified upon review.
17(Source: P.A. 88-455; 88-642, eff. 9-9-94; 89-126, eff.
187-11-95; 89-290, eff. 1-1-96; 89-593, eff. 8-1-96; 89-626,
19eff. 8-9-96.)
 
20    Section 10. The Home Equity Assurance Act is amended by
21adding Section 4.3 as follows:
 
22    (65 ILCS 95/4.3 new)
23    Sec. 4.3. Tax levies for levy year 2021.
24    (a) Notwithstanding any other provision of law, the

 

 

10200SB0508ham004- 40 -LRB102 04495 HLH 27371 a

1governing commission of a home equity assurance program that
2levied at least $1,000,000 in property taxes in levy year 2019
3or 2020 may not levy any property tax in levy year 2021.
4    (b) This Section is repealed January 1, 2025.
 
5    Section 99. Effective date. This Act takes effect upon
6becoming law.".