Illinois General Assembly - Full Text of SB0317
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Full Text of SB0317  103rd General Assembly


Rep. Natalie A. Manley

Filed: 4/4/2024





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2    AMENDMENT NO. ______. Amend Senate Bill 317 by replacing
3everything after the enacting clause with the following:
4    "Section 5. The Property Tax Code is amended by changing
5Section 21-16 as follows:
6    (35 ILCS 200/21-16)
7    Sec. 21-16. Property owned by a governmental entity taxing
8district; delinquency.
9    (a) Notwithstanding any other provision of law, in a
10county with more than 800,000 inhabitants but fewer than
111,000,000 inhabitants, if a lessee is liable for the payment
12of property taxes extended against property that is owned by a
13governmental entity taxing district, and those taxes remain
14unpaid in whole or in part 60 days after the final second
15installment due date, then the county treasurer shall promptly
16notify the governmental entity taxing district that owns the



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1property of the delinquency in writing. The governmental
2entity taxing district shall promptly notify the county
3supervisor of assessments upon the execution of a new lease or
4the termination of a lease for property owned by the
5governmental entity taxing district. The State's Attorney of
6the county in which the property is located may bring an action
7against the lessee in the circuit court in the name of the
8People of the State of Illinois, and, upon proof of liability,
9the court shall enter judgment against the lessee in a sum
10equal to the full amount of delinquent taxes, interest,
11penalties, and costs. This judgment shall be enforceable
12against the lessee, or any other parties provided by
13applicable law, in any manner permitted by law for the
14collection of a debt or judgment. The proceeds of any judgment
15under this Section shall be distributed to the taxing
16districts as otherwise provided in this Code.
17    (b) Before tax year 2024, this Section applies to property
18located in a county with more than 800,000 inhabitants but
19fewer than 1,000,000 inhabitants. For tax year 2024 and
20thereafter, this Section applies in all counties.
21    (c) As used in this Section:
22    "Governmental entity" means, before tax year 2024, a
23taxing district, as defined in Section 1-150.
24    "Governmental entity" means, for tax year 2024 and
25thereafter, a unit of federal, State, or local government, a
26school district, or a community college district.



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1(Source: P.A. 101-198, eff. 1-1-20.)
2    Section 99. Effective date. This Act takes effect upon
3becoming law.".