Full Text of SB0631 100th General Assembly
SB0631 100TH GENERAL ASSEMBLY |
| | 100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018 SB0631 Introduced 1/25/2017, by Sen. Emil Jones, III SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Provides that no certificate of error allowing a homestead exemption shall be executed for any tax year more than 6 years (instead of 3 years) after the date on which the annual judgment and order of sale for that tax year was first entered. Effective immediately.
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| | FISCAL NOTE ACT MAY APPLY | | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Section 14-15 as follows:
| 6 | | (35 ILCS 200/14-15)
| 7 | | Sec. 14-15. Certificate of error; counties of 3,000,000 or | 8 | | more.
| 9 | | (a) In counties with 3,000,000 or more inhabitants, if, | 10 | | after the
assessment is certified pursuant to Section 16-150, | 11 | | but subject to the
limitations of this subsection (a) and | 12 | | subsection (c) of this Section,
the county assessor discovers | 13 | | an error or mistake in the assessment, the
assessor shall | 14 | | execute a certificate setting forth the nature and cause of the
| 15 | | error. The certificate when endorsed by the county assessor, or | 16 | | when endorsed
by the county assessor and board of appeals | 17 | | (until the first Monday in December
1998 and the board of | 18 | | review beginning the first Monday in December 1998 and
| 19 | | thereafter) where the certificate is executed for any | 20 | | assessment which was the
subject of a complaint filed in the | 21 | | board of appeals (until the first Monday in
December 1998 and | 22 | | the board of review beginning the first Monday in December
1998 | 23 | | and thereafter) for the tax year for which the certificate is |
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| 1 | | issued,
may, either be certified according
to the procedure | 2 | | authorized by this Section or
be presented and received in | 3 | | evidence in any court of competent
jurisdiction.
Certification | 4 | | is authorized, at the discretion of the county assessor, for:
| 5 | | (1) certificates of error allowing homestead exemptions under | 6 | | Article 15; (2) certificates of error on
residential property
| 7 | | of 6 units or less; (3) certificates of error allowing | 8 | | exemption of the
property pursuant to Section 14-25; and (4) | 9 | | other certificates of error
reducing assessed value by less | 10 | | than $100,000. Any certificate of error not
certified shall be | 11 | | presented to the court.
The county assessor shall develop | 12 | | reasonable procedures for the filing and
processing of | 13 | | certificates of error. Prior to the certification or
| 14 | | presentation to the court, the county assessor or his or her | 15 | | designee shall
execute and include in the certificate of error | 16 | | a statement attesting that all
procedural requirements | 17 | | pertaining to the issuance of the certificate of error
have | 18 | | been met and that in fact an error exists.
When so
introduced | 19 | | in evidence such certificate shall become a part of the court
| 20 | | records, and shall not be removed from the files except upon | 21 | | the order of the
court.
| 22 | | Certificates of error that will be presented to the court | 23 | | shall be filed as
an
objection in the application for judgment | 24 | | and order of sale for the year in
relation to which the | 25 | | certificate is made
or as an amendment to the objection
under | 26 | | subsection (b).
Certificates of error that are to be
certified |
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| 1 | | according to the procedure authorized by this Section need not | 2 | | be
presented to the court as an objection or an amendment under | 3 | | subsection
(b). The State's Attorney of the county
in which the | 4 | | property is situated shall mail a copy of any final judgment
| 5 | | entered by the court regarding any certificate of error to the
| 6 | | taxpayer of record for
the year in question.
| 7 | | Any unpaid taxes after the entry of the final judgment by | 8 | | the court or
certification on
certificates issued under this | 9 | | Section may be included in a special tax sale,
provided that an | 10 | | advertisement is published and a notice is mailed to the
person | 11 | | in whose name the taxes were last assessed, in a form and | 12 | | manner
substantially similar to the advertisement and notice | 13 | | required under Sections
21-110 and 21-135. The advertisement | 14 | | and sale shall be subject to all
provisions of law regulating | 15 | | the annual advertisement and sale of delinquent
property, to | 16 | | the extent that those provisions may be made applicable.
| 17 | | A certificate of error certified under this Section shall | 18 | | be given effect by the county treasurer, who shall mark the tax
| 19 | | books and, upon receipt of one of the following certificates | 20 | | from the county assessor
or the county assessor and the board | 21 | | of
review
where the board of review is
required to endorse the | 22 | | certificate of error,
shall issue refunds to the taxpayer | 23 | | accordingly:
| 24 | | "CERTIFICATION
| 25 | | I, .................., county assessor, hereby certify |
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| 1 | | that the Certificates
of Error set out on the attached list | 2 | | have been duly issued to correct an
error or mistake in the | 3 | | assessment."
| 4 | | "CERTIFICATION
| 5 | | I, .................., county assessor, and we,
| 6 | | ........................................................,
| 7 | | members of the board of review,
hereby certify that the | 8 | | Certificates
of Error set out on the attached list have | 9 | | been duly issued to correct an
error or mistake in the | 10 | | assessment and that any certificates of error required
to
| 11 | | be endorsed by the
board of review
have been so endorsed."
| 12 | | The county treasurer has the power to mark the tax books to | 13 | | reflect
the issuance of certificates of error
certified | 14 | | according to
the procedure authorized in this Section for | 15 | | certificates of error issued under
Section 14-25 or | 16 | | certificates of error
issued to and including 3
years (or 6 | 17 | | years in the case of a homestead exemption under Article 15) | 18 | | after the date on which the annual judgment and order of sale | 19 | | for that
tax year was first entered. The county
treasurer has | 20 | | the power to issue refunds to the taxpayer as set forth
above | 21 | | until all refunds authorized by this Section have been | 22 | | completed.
| 23 | | To the extent that the certificate of error obviates the | 24 | | liability for
nonpayment of taxes, certification of a |
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| 1 | | certificate of error according to the
procedure authorized in | 2 | | this Section shall operate to vacate any judgment or
forfeiture | 3 | | as to that year's taxes, and the warrant books and judgment | 4 | | books
shall be marked to reflect that the judgment or | 5 | | forfeiture has been vacated.
| 6 | | (b) Nothing in subsection (a) of this Section shall be | 7 | | construed to
prohibit the execution, endorsement, issuance, | 8 | | and adjudication of a
certificate of error if (i) the annual | 9 | | judgment and order of sale for the tax
year in question is | 10 | | reopened for further proceedings upon consent of the county
| 11 | | collector and county assessor, represented by the State's | 12 | | Attorney, and (ii) a
new final judgment is subsequently entered | 13 | | pursuant to the certificate. This
subsection (b) shall be | 14 | | construed as declarative of existing law and not as a
new | 15 | | enactment.
| 16 | | (c) No certificate of error, other than a certificate to | 17 | | establish an
exemption under Section 14-25 or a certificate of | 18 | | error allowing homestead exemptions under Article 15 , shall be | 19 | | executed for any tax year more than 3
years after the date on | 20 | | which the annual judgment and order of sale for that
tax year | 21 | | was first entered, except that during calendar years 1999 and | 22 | | 2000 a
certificate of error may
be
executed
for any tax year, | 23 | | provided that the error or mistake in the assessment was
| 24 | | discovered no
more than 3 years after the date on which the | 25 | | annual judgment and order of sale
for that
tax year was first | 26 | | entered. No certificate of error allowing homestead exemptions |
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| 1 | | under Article 15 shall be executed for any tax year more than 6 | 2 | | years after the date on which the annual judgment and order of | 3 | | sale for that tax year was first entered.
| 4 | | (d) The time limitation of subsection (c) shall not apply | 5 | | to a certificate
of error correcting an assessment to $1, under | 6 | | Section 10-35, on a parcel that
a subdivision or planned | 7 | | development has acquired by adverse possession, if
during the | 8 | | tax year for which the certificate is executed the subdivision | 9 | | or
planned development used the parcel as common area, as | 10 | | defined in Section
10-35, and if application for the | 11 | | certificate of error is made prior to
December 1, 1997.
| 12 | | (e) The changes made by this amendatory Act of the 91st | 13 | | General
Assembly apply to certificates
of error issued before, | 14 | | on, and after the effective date of this amendatory Act
of the | 15 | | 91st General Assembly.
| 16 | | (Source: P.A. 95-644, eff. 10-12-07.)
| 17 | | Section 99. Effective date. This Act takes effect upon | 18 | | becoming law.
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