Full Text of SB2277 103rd General Assembly
SB2277sam002 103RD GENERAL ASSEMBLY | Sen. Paul Faraci Filed: 3/23/2023
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| 1 | | AMENDMENT TO SENATE BILL 2277
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 2277, AS AMENDED, | 3 | | by replacing everything after the enacting clause with the | 4 | | following:
| 5 | | "Section 5. The Property Tax Code is amended by changing | 6 | | Section 21-27 as follows:
| 7 | | (35 ILCS 200/21-27)
| 8 | | Sec. 21-27. Waiver of interest penalty. | 9 | | (a) On the recommendation
of the county treasurer, the | 10 | | county board may adopt a resolution under which an
interest | 11 | | penalty for the delinquent payment of taxes for any year that
| 12 | | otherwise would be imposed under Section 21-15, 21-20, or | 13 | | 21-25 shall be waived
in the case of any person who meets all | 14 | | of the following criteria:
| 15 | | (1) The person is determined eligible for a grant | 16 | | under the Senior
Citizens and Persons with Disabilities |
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| 1 | | Property Tax Relief
Act with respect to the taxes for that | 2 | | year.
| 3 | | (2) The person requests, in writing, on a form | 4 | | approved by the county
treasurer, a waiver of the interest | 5 | | penalty, and the request is filed with the
county | 6 | | treasurer on or before the first day of the month that an | 7 | | installment of
taxes is due.
| 8 | | (3) The person pays the installment of taxes due, in | 9 | | full, on or before
the third day of the month that the | 10 | | installment is due.
| 11 | | (4) The county treasurer approves the request for a | 12 | | waiver.
| 13 | | (b) With respect to property that qualifies as a | 14 | | brownfield site under Section 58.2 of the Environmental | 15 | | Protection Act, the county board, upon the recommendation
of | 16 | | the county treasurer, may adopt a resolution to waive an
| 17 | | interest penalty for the delinquent payment of taxes for any | 18 | | year that
otherwise would be imposed under Section 21-15, | 19 | | 21-20, or 21-25 if all of the following criteria are met: | 20 | | (1) the property has delinquent taxes and an | 21 | | outstanding interest penalty and the amount of that | 22 | | interest penalty is so large as to, possibly, result in | 23 | | all of the taxes becoming uncollectible; | 24 | | (2) the property is part of a redevelopment plan of a | 25 | | unit of local government and that unit of local government | 26 | | does not oppose the waiver of the interest penalty; |
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| 1 | | (3) the redevelopment of the property will benefit the | 2 | | public interest by remediating the brownfield | 3 | | contamination; | 4 | | (4) the taxpayer delivers to the county treasurer (i) | 5 | | a written request for a waiver of the interest penalty, on | 6 | | a form approved by the county
treasurer, and (ii) a copy of | 7 | | the redevelopment plan for the property; | 8 | | (5) the taxpayer pays, in full, the amount of up to the | 9 | | amount of the first 2 installments of taxes due, to be held | 10 | | in escrow pending the approval of the waiver, and enters | 11 | | into an agreement with the county treasurer setting forth | 12 | | a schedule for the payment of any remaining taxes due; and | 13 | | (6) the county treasurer approves the request for a | 14 | | waiver. | 15 | | (c) For the 2019 taxable year (payable in 2020) only, the | 16 | | county board of a county with fewer than 3,000,000 inhabitants | 17 | | may adopt an ordinance or resolution under which some or all of | 18 | | the interest penalty for the delinquent payment of any | 19 | | installment other than the final installment of taxes for the | 20 | | 2019 taxable year that otherwise would be imposed under | 21 | | Section 21-15, 21-20, or 21-25 shall be waived for all | 22 | | taxpayers in the county, for a period of (i) 120 days after the | 23 | | effective date of this amendatory Act of the 101st General | 24 | | Assembly or (ii) until the first day of the first month during | 25 | | which there is no longer a statewide COVID-19 public health | 26 | | emergency, as evidenced by an effective disaster declaration |
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| 1 | | of the Governor covering all counties in the State. | 2 | | (d) The interest penalty that would otherwise be imposed | 3 | | under Section 21-15, 21-20, or 21-25 for the delinquent | 4 | | payment of taxes for tax year 2023 or any tax year thereafter | 5 | | shall be waived by the county treasurer if the county | 6 | | treasurer determines that: (i) the delinquency occurred | 7 | | because the subject tax bill was mailed to an incorrect | 8 | | address or e-mailed to an e-mail address other than the e-mail | 9 | | address provided to the county treasurer by the taxpayer or | 10 | | property owner under Section 20-5; (ii) the mistake was not | 11 | | the fault of the property owner or any other entity liable for | 12 | | the payment of the tax; and (iii) the amount of delinquent | 13 | | taxes is paid in full within one year after the installment due | 14 | | date on which the taxes became delinquent. | 15 | | (Source: P.A. 101-635, eff. 6-5-20.)".
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