Full Text of SB1737 98th General Assembly
SB1737enr 98TH GENERAL ASSEMBLY |
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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 | | Sections 14-41, 21-15, 21-20, and 21-25 as follows:
| 6 | | (35 ILCS 200/14-41)
| 7 | | Sec. 14-41. Notice and collection of arrearages of property | 8 | | taxes. If a taxpayer owes arrearages of taxes due to an | 9 | | administrative error,
the
county
may not bill, collect, claim a | 10 | | lien for, or sell the arrearages of taxes for
tax
years earlier | 11 | | than the 2 most
recent tax years, including the current tax
| 12 | | year.
If a taxpayer owes arrearages of taxes due to an | 13 | | administrative error, the
county
collector shall send the | 14 | | taxpayer, by certified mail, a notice that
the arrearages of | 15 | | taxes are owed by the taxpayer. If the notice is mailed to
the
| 16 | | taxpayer on or before October 1 in any year, then (i) the | 17 | | county collector may send a separate bill for the arrearages of | 18 | | taxes, which may be due no sooner than 30 days after the due | 19 | | date for the next installment of taxes or (ii) the arrearages | 20 | | of taxes may are
to be added to the tax bill for the following | 21 | | year , in which case the taxes and are due
in 2 equal | 22 | | installments on June 1 and September 1 in the following year | 23 | | unless
the county has adopted an accelerated method of billing |
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| 1 | | in which case the
arrearages of taxes may be billed separately | 2 | | and shall be due in equal
installments on the dates on which
| 3 | | each installment of taxes is due in the following year. If
the | 4 | | notice is mailed after
October 1 in any year, then the | 5 | | arrearages of taxes are to be added to the tax
bill for the | 6 | | second year after the notice and are due in 2 equal
| 7 | | installments on June 1 and September 1
in the
second year after | 8 | | the notice unless the county has adopted an accelerated
method | 9 | | of billing in which case the arrearages of taxes may be billed
| 10 | | separately and shall be due in equal
installments on the dates | 11 | | on which each installment of taxes is due in the
second
year | 12 | | after the notice. In no event shall the due dates on the | 13 | | arrearages of taxes be in more than one
tax year. The | 14 | | arrearages of taxes added to a tax bill under this Section are
| 15 | | to be listed separately on the tax bill. "Administrative error"
| 16 | | includes but is not limited
to
failure to include
an extension | 17 | | for a taxing district on the tax bill, an error in the
| 18 | | calculations of tax rates or extensions or any other | 19 | | mathematical error by the
county clerk, or a defective coding
| 20 | | by the county, but
does not
include a failure by the county to | 21 | | send a
tax bill to
the taxpayer, the failure by the taxpayer to | 22 | | notify the assessor of a change
in the tax-exempt status of | 23 | | property, or any error concerning the assessment of
the | 24 | | property.
| 25 | | (Source: P.A. 89-617, eff. 9-1-96.)
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| 1 | | (35 ILCS 200/21-15)
| 2 | | Sec. 21-15. General tax due dates; default by mortgage | 3 | | lender. Except as otherwise provided in this Section or Section | 4 | | 21-40, all property
upon which the first installment of taxes | 5 | | remains unpaid on the later of (i) June 1 or (ii) the day after | 6 | | the date specified on the real estate tax bill as the first | 7 | | installment due date annually
shall be deemed delinquent and | 8 | | shall bear interest after that date at the rate of
1 1/2% per | 9 | | month or portion thereof. Except as otherwise provided in this
| 10 | | Section or Section 21-40, all property upon which the second | 11 | | installment of
taxes remains due and unpaid on the later of (i) | 12 | | September 1 or (ii) the day after the date specified on the | 13 | | real estate tax bill as the second installment due date, | 14 | | annually, shall be deemed
delinquent and shall bear interest | 15 | | after that date at the same interest rate.
Notwithstanding any | 16 | | other provision of law, if a taxpayer owes an arrearage of | 17 | | taxes due to an administrative error, and if the county | 18 | | collector sends a separate bill for that arrearage as provided | 19 | | in Section 14-41, then any part of the arrearage of taxes that | 20 | | remains unpaid on the day after the due date specified on that | 21 | | tax bill
shall be deemed delinquent and shall bear interest | 22 | | after that date at the rate of
1 1/2% per month or portion | 23 | | thereof. All interest collected shall be paid into the general | 24 | | fund of the county.
Payment received by mail and postmarked on | 25 | | or before the required due date is
not delinquent.
| 26 | | Property not subject to the interest charge in Section |
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| 1 | | 9-260 or Section
9-265 shall also not
be subject to the | 2 | | interest charge imposed by this Section until such time as
the | 3 | | owner of the property receives actual notice of and is billed | 4 | | for the
principal amount of back taxes due and owing.
| 5 | | If an Illinois resident who is a member of the Illinois | 6 | | National Guard
or a reserve component of the armed forces of | 7 | | the United States
and who has
an ownership interest in property | 8 | | taxed under this Act is called to active duty
for deployment | 9 | | outside the continental United States
and
is on active duty on | 10 | | the due date of any installment of taxes due under
this Act, he | 11 | | or she shall not be deemed delinquent in the payment of the
| 12 | | installment and no interest shall accrue or be charged as a | 13 | | penalty on the
installment until 180 days after that member | 14 | | returns from active duty. To be deemed not delinquent in the | 15 | | payment of an installment of taxes and any
interest
on that | 16 | | installment, the reservist or guardsperson must make a | 17 | | reasonable effort to notify the county clerk and the county | 18 | | collector of his or her activation to active duty and must | 19 | | notify the county clerk and the county collector
within 180
| 20 | | days after his or her deactivation and provide verification of | 21 | | the date of his
or her
deactivation. An installment of property | 22 | | taxes on the property of any reservist
or
guardsperson who | 23 | | fails to provide timely notice and verification of
deactivation | 24 | | to the
county clerk is subject to interest and penalties as | 25 | | delinquent taxes under
this Code from
the date of deactivation.
| 26 | | Notwithstanding any other provision of law, when any unpaid |
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| 1 | | taxes become
delinquent under this Section through the fault of | 2 | | the mortgage lender,
(i) the
interest assessed under this | 3 | | Section for delinquent taxes shall be charged
against the | 4 | | mortgage lender and not the mortgagor and (ii) the mortgage
| 5 | | lender shall pay the taxes, redeem the property and take all | 6 | | necessary steps to
remove any liens accruing against the | 7 | | property because of the delinquency.
In the event that more | 8 | | than
one entity meets the definition of mortgage lender with | 9 | | respect to any
mortgage, the interest shall be assessed against | 10 | | the mortgage lender
responsible for servicing the mortgage. | 11 | | Unpaid taxes shall be deemed
delinquent through the fault of | 12 | | the mortgage lender only if: (a) the
mortgage
lender has | 13 | | received all payments due the mortgage lender for the property | 14 | | being
taxed under the written terms of the mortgage or | 15 | | promissory note secured by
the mortgage, (b) the mortgage | 16 | | lender holds funds in escrow to pay the taxes,
and (c) the | 17 | | funds are sufficient to pay the taxes
after deducting all | 18 | | amounts reasonably anticipated to become due for all hazard
| 19 | | insurance premiums and mortgage insurance premiums and any | 20 | | other assessments to
be paid from the escrow under the terms of | 21 | | the mortgage. For purposes of this
Section, an
amount
is | 22 | | reasonably anticipated to become due if it is payable within 12 | 23 | | months from
the time of determining the sufficiency of funds | 24 | | held in escrow. Unpaid taxes
shall not be deemed delinquent | 25 | | through the fault of the mortgage lender if the
mortgage lender | 26 | | was directed in writing by the mortgagor not to pay the
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| 1 | | property taxes, or
if the failure to pay the taxes when due | 2 | | resulted from inadequate or inaccurate
parcel information | 3 | | provided by the mortgagor, a title or abstract company, or
by | 4 | | the agency or unit of government assessing the tax.
| 5 | | (Source: P.A. 97-944, eff. 8-10-12.)
| 6 | | (35 ILCS 200/21-20)
| 7 | | Sec. 21-20. Due dates; accelerated billing in counties of | 8 | | less than
3,000,000. Except as otherwise provided in Section | 9 | | 21-40, in counties with
less than 3,000,000 inhabitants in | 10 | | which the
accelerated method of billing and paying taxes | 11 | | provided for in Section 21-30 is
in effect, the estimated first | 12 | | installment of unpaid taxes shall be deemed
delinquent and | 13 | | shall bear interest after a date not later than June 1 annually
| 14 | | as provided for in the ordinance or resolution of the county | 15 | | board adopting the
accelerated method, at the rate of 1 1/2% | 16 | | per month or portion thereof until
paid or forfeited. The | 17 | | second installment of unpaid taxes shall be deemed
delinquent | 18 | | and shall bear interest after August 1 annually at the same | 19 | | interest
rate until paid or forfeited. Payment received by mail | 20 | | and postmarked on or
before the required due date is not | 21 | | delinquent.
Notwithstanding any other provision of law, if a | 22 | | taxpayer owes an arrearage of taxes due to an administrative | 23 | | error, and if the county collector sends a separate bill for | 24 | | that arrearage as provided in Section 14-41, then any part of | 25 | | the arrearage of taxes that remains unpaid on the day after the |
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| 1 | | due date specified on that tax bill
shall be deemed delinquent | 2 | | and shall bear interest after that date at the rate of
1 1/2% | 3 | | per month or portion thereof.
| 4 | | If an Illinois resident who is a member of the Illinois | 5 | | National Guard
or a reserve component of the armed forces of | 6 | | the United States and
who has
an ownership interest in property | 7 | | taxed under this Act is called to active duty
for deployment | 8 | | outside the continental United States
and
is on active duty on | 9 | | the due date of any installment of taxes due under
this Act, he | 10 | | or she shall not be deemed delinquent in the payment of the
| 11 | | installment and no interest shall accrue or be charged as a | 12 | | penalty on the
installment until 180 days after that member | 13 | | returns from
active
duty.
To be deemed not delinquent in the | 14 | | payment of an installment of taxes and any
interest
on that | 15 | | installment, the reservist or guardsperson must make a | 16 | | reasonable effort to notify the county clerk and the county | 17 | | collector of his or her activation to active duty and must | 18 | | notify the county clerk and the county collector
within 180
| 19 | | days after his or her deactivation and provide verification of | 20 | | the date of his
or her
deactivation. An installment of property | 21 | | taxes on the property of any reservist
or
guardsperson who | 22 | | fails to provide timely notice and verification of
deactivation | 23 | | to the
county clerk is subject to interest and penalties as | 24 | | delinquent taxes under
this Code from
the date of deactivation.
| 25 | | (Source: P.A. 94-312, eff. 7-25-05.)
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| 1 | | (35 ILCS 200/21-25)
| 2 | | Sec. 21-25. Due dates; accelerated billing in counties of | 3 | | 3,000,000 or more.
Except as hereinafter provided and as | 4 | | provided in Section 21-40, in
counties with 3,000,000 or more | 5 | | inhabitants
in which the accelerated method of billing and | 6 | | paying taxes provided for in
Section 21-30 is in effect, the | 7 | | estimated first installment of unpaid taxes
shall be deemed | 8 | | delinquent and shall bear interest after March 1 at the rate of
| 9 | | 1 1/2% per month or portion thereof until paid or forfeited. | 10 | | For tax year 2010, the estimated first installment of unpaid | 11 | | taxes shall be deemed delinquent and shall bear interest after | 12 | | April 1 at the rate of 1.5% per month or portion thereof until | 13 | | paid or forfeited. For all tax years, the second
installment of | 14 | | unpaid taxes shall be deemed delinquent and shall bear interest
| 15 | | after August 1 annually at the same interest rate until paid or | 16 | | forfeited.
Notwithstanding any other provision of law, if a | 17 | | taxpayer owes an arrearage of taxes due to an administrative | 18 | | error, and if the county collector sends a separate bill for | 19 | | that arrearage as provided in Section 14-41, then any part of | 20 | | the arrearage of taxes that remains unpaid on the day after the | 21 | | due date specified on that tax bill
shall be deemed delinquent | 22 | | and shall bear interest after that date at the rate of
1 1/2% | 23 | | per month or portion thereof.
| 24 | | If the county board elects by ordinance adopted prior to | 25 | | July 1 of a levy
year to provide for taxes to be paid in 4 | 26 | | installments, each installment for
that levy year and each |
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| 1 | | subsequent year shall be deemed delinquent and shall
begin to | 2 | | bear interest 30 days after the date specified by the ordinance | 3 | | for
mailing bills, at the rate of 1 1/2% per month or portion | 4 | | thereof, until paid
or forfeited.
| 5 | | Payment received by mail and postmarked on or before the | 6 | | required due date
is not delinquent.
| 7 | | Taxes levied on homestead property in which a member of the | 8 | | National Guard or
reserves of the armed forces of the United | 9 | | States who was called to active duty
on or after August 1, | 10 | | 1990, and who has an ownership interest, shall not be
deemed | 11 | | delinquent and no interest shall accrue or be charged as a | 12 | | penalty on
such taxes due and payable in 1991 or 1992 until one | 13 | | year after that member
returns to civilian status.
| 14 | | If an Illinois resident who is a member of the Illinois | 15 | | National Guard
or a reserve component of the armed forces of | 16 | | the United States
and who has an ownership interest in property | 17 | | taxed under this Act is
called to
active duty
for deployment | 18 | | outside the continental United States
and
is on active duty on | 19 | | the due date of any installment of taxes due under
this Act, he | 20 | | or she shall not be deemed delinquent in the payment of the
| 21 | | installment and no interest shall accrue or be charged as a | 22 | | penalty on the
installment until 180 days after that member | 23 | | returns to
civilian
status.
To be deemed not delinquent in the | 24 | | payment of an installment of taxes and any
interest
on that | 25 | | installment, the reservist or guardsperson must make a | 26 | | reasonable effort to notify the county clerk and the county |
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| 1 | | collector of his or her activation to active duty and must | 2 | | notify the county clerk and the county collector
within 180
| 3 | | days after his or her deactivation and provide verification of | 4 | | the date of his
or her
deactivation. An installment of property | 5 | | taxes on the property of any reservist
or
guardsperson who | 6 | | fails to provide timely notice and verification of
deactivation | 7 | | to the
county clerk is subject to interest and penalties as | 8 | | delinquent taxes under
this Code from
the date of deactivation.
| 9 | | (Source: P.A. 96-1297, eff. 7-26-10.)
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