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093_HB2905eng
HB2905 Engrossed LRB093 07191 SJM 07346 b
1 AN ACT concerning taxes.
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 21-15, 21-20, and 21-25 as follows:
6 (35 ILCS 200/21-15)
7 Sec. 21-15. General tax due dates; default by mortgage
8 lender. Except as otherwise provided in this Section or
9 Section 21-40, all property upon which the first installment
10 of taxes remains unpaid on June 1 annually shall be deemed
11 delinquent and shall bear interest after June 1 at the rate
12 of 1 1/2% per month or portion thereof. Except as otherwise
13 provided in this Section or Section 21-40, all property upon
14 which the second installment of taxes remains due and unpaid
15 on September 1, annually, shall be deemed delinquent and
16 shall bear interest after September 1 at the same interest
17 rate. All interest collected shall be paid into the general
18 fund of the county. Payment received by mail and postmarked
19 on or before the required due date is not delinquent.
20 Property not subject to the interest charge in Section
21 9-265 shall also not be subject to the interest charge
22 imposed by this Section until such time as the owner of the
23 property receives actual notice of and is billed for the
24 principal amount of back taxes due and owing.
25 If an Illinois resident who is a member of the Illinois
26 National Guard or a reserve component of the armed forces of
27 the United States and who has an ownership interest in
28 property taxed under this Act is called to active duty for
29 deployment outside the continental United States and is on
30 active duty on the due date of any installment of taxes due
31 under this Act, he or she shall not be deemed delinquent in
HB2905 Engrossed -2- LRB093 07191 SJM 07346 b
1 the payment of the installment and no interest shall accrue
2 or be charged as a penalty on the installment until one year
3 30 days after that member returns from active duty. To be
4 deemed not delinquent in the payment of an installment of
5 taxes and any interest on that installment, the reservist or
6 guardsperson must notify the county clerk within 30 days
7 after his or her deactivation and provide verification of the
8 date of his or her deactivation. An installment of property
9 taxes on the property of any reservist or guardsperson who
10 fails to provide timely notice and verification of
11 deactivation to the county clerk is subject to interest and
12 penalties as delinquent taxes under this Code from the date
13 of deactivation.
14 Notwithstanding any other provision of law, when any
15 unpaid taxes become delinquent under this Section through the
16 fault of the mortgage lender, (i) the interest assessed under
17 this Section for delinquent taxes shall be charged against
18 the mortgage lender and not the mortgagor and (ii) the
19 mortgage lender shall pay the taxes, redeem the property and
20 take all necessary steps to remove any liens accruing against
21 the property because of the delinquency. In the event that
22 more than one entity meets the definition of mortgage lender
23 with respect to any mortgage, the interest shall be assessed
24 against the mortgage lender responsible for servicing the
25 mortgage. Unpaid taxes shall be deemed delinquent through
26 the fault of the mortgage lender only if: (a) the mortgage
27 lender has received all payments due the mortgage lender for
28 the property being taxed under the written terms of the
29 mortgage or promissory note secured by the mortgage, (b) the
30 mortgage lender holds funds in escrow to pay the taxes, and
31 (c) the funds are sufficient to pay the taxes after deducting
32 all amounts reasonably anticipated to become due for all
33 hazard insurance premiums and mortgage insurance premiums and
34 any other assessments to be paid from the escrow under the
HB2905 Engrossed -3- LRB093 07191 SJM 07346 b
1 terms of the mortgage. For purposes of this Section, an
2 amount is reasonably anticipated to become due if it is
3 payable within 12 months from the time of determining the
4 sufficiency of funds held in escrow. Unpaid taxes shall not
5 be deemed delinquent through the fault of the mortgage lender
6 if the mortgage lender was directed in writing by the
7 mortgagor not to pay the property taxes, or if the failure to
8 pay the taxes when due resulted from inadequate or inaccurate
9 parcel information provided by the mortgagor, a title or
10 abstract company, or by the agency or unit of government
11 assessing the tax.
12 (Source: P.A. 90-336, eff. 1-1-98; 90-575, eff. 3-20-98;
13 91-199, eff. 1-1-00; 91-898, eff. 7-6-00.)
14 (35 ILCS 200/21-20)
15 Sec. 21-20. Due dates; accelerated billing in counties
16 of less than 3,000,000. Except as otherwise provided in
17 Section 21-40, in counties with less than 3,000,000
18 inhabitants in which the accelerated method of billing and
19 paying taxes provided for in Section 21-30 is in effect, the
20 estimated first installment of unpaid taxes shall be deemed
21 delinquent and shall bear interest after a date not later
22 than June 1 annually as provided for in the ordinance or
23 resolution of the county board adopting the accelerated
24 method, at the rate of 1 1/2% per month or portion thereof
25 until paid or forfeited. The second installment of unpaid
26 taxes shall be deemed delinquent and shall bear interest
27 after August 1 annually at the same interest rate until paid
28 or forfeited. Payment received by mail and postmarked on or
29 before the required due date is not delinquent.
30 If an Illinois resident who is a member of the Illinois
31 National Guard or a reserve component of the armed forces of
32 the United States and who has an ownership interest in
33 property taxed under this Act is called to active duty for
HB2905 Engrossed -4- LRB093 07191 SJM 07346 b
1 deployment outside the continental United States and is on
2 active duty on the due date of any installment of taxes due
3 under this Act, he or she shall not be deemed delinquent in
4 the payment of the installment and no interest shall accrue
5 or be charged as a penalty on the installment until one year
6 30 days after that member returns from active duty. To be
7 deemed not delinquent in the payment of an installment of
8 taxes and any interest on that installment, the reservist or
9 guardsperson must notify the county clerk within 30 days
10 after his or her deactivation and provide verification of the
11 date of his or her deactivation. An installment of property
12 taxes on the property of any reservist or guardsperson who
13 fails to provide timely notice and verification of
14 deactivation to the county clerk is subject to interest and
15 penalties as delinquent taxes under this Code from the date
16 of deactivation.
17 (Source: P.A. 91-199, eff. 1-1-00; 91-898, eff. 7-6-00.)
18 (35 ILCS 200/21-25)
19 Sec. 21-25. Due dates; accelerated billing in counties
20 of 3,000,000 or more. Except as hereinafter provided and as
21 provided in Section 21-40, in counties with 3,000,000 or more
22 inhabitants in which the accelerated method of billing and
23 paying taxes provided for in Section 21-30 is in effect, the
24 estimated first installment of unpaid taxes shall be deemed
25 delinquent and shall bear interest after March 1 at the rate
26 of 1 1/2% per month or portion thereof until paid or
27 forfeited. The second installment of unpaid taxes shall be
28 deemed delinquent and shall bear interest after August 1
29 annually at the same interest rate until paid or forfeited.
30 If the county board elects by ordinance adopted prior to
31 July 1 of a levy year to provide for taxes to be paid in 4
32 installments, each installment for that levy year and each
33 subsequent year shall be deemed delinquent and shall begin to
HB2905 Engrossed -5- LRB093 07191 SJM 07346 b
1 bear interest 30 days after the date specified by the
2 ordinance for mailing bills, at the rate of 1 1/2% per month
3 or portion thereof, until paid or forfeited.
4 Payment received by mail and postmarked on or before the
5 required due date is not delinquent.
6 Taxes levied on homestead property in which a member of
7 the National Guard or reserves of the armed forces of the
8 United States who was called to active duty on or after
9 August 1, 1990, and who has an ownership interest, shall not
10 be deemed delinquent and no interest shall accrue or be
11 charged as a penalty on such taxes due and payable in 1991 or
12 1992 until one year after that member returns to civilian
13 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
17 property taxed under this Act is called to active duty for
18 deployment outside the continental United States and is on
19 active duty on the due date of any installment of taxes due
20 under this Act, he or she shall not be deemed delinquent in
21 the payment of the installment and no interest shall accrue
22 or be charged as a penalty on the installment until one year
23 30 days after that member returns to civilian status. To be
24 deemed not delinquent in the payment of an installment of
25 taxes and any interest on that installment, the reservist or
26 guardsperson must notify the county clerk within 30 days
27 after his or her deactivation and provide verification of the
28 date of his or her deactivation. An installment of property
29 taxes on the property of any reservist or guardsperson who
30 fails to provide timely notice and verification of
31 deactivation to the county clerk is subject to interest and
32 penalties as delinquent taxes under this Code from the date
33 of deactivation.
34 (Source: P.A. 91-199, eff. 1-1-00; 91-898, eff. 7-6-00.)
HB2905 Engrossed -6- LRB093 07191 SJM 07346 b
1 Section 99. Effective date. This Act takes effect upon
2 becoming law.
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