Public Act 93-0560
SB813 Enrolled LRB093 10070 SJM 10321 b
AN ACT concerning taxes.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Sections 9-260, 21-15, and 21-30 as follows:
(35 ILCS 200/9-260)
Sec. 9-260. Assessment of omitted property; counties of
3,000,000 or more.
(a) After signing the affidavit, the county assessor
shall have power, when directed by the board of appeals
(until the first Monday in December 1998 and the board of
review beginning the first Monday in December 1998 and
thereafter), or on his or her own initiative, to assess
properties which may have been omitted from assessments for
the current year or during any year or years for which the
property was liable to be taxed, and for which the tax has
not been paid, but only on notice and an opportunity to be
heard in the manner and form required by law, and shall enter
the assessments upon the assessment books. No charge for tax
of previous years shall be made against any property if (a)
the property was last assessed as unimproved, (b) the owner
of such property gave notice of subsequent improvements and
requested a reassessment as required by Section 9-180, and
(c) reassessment of the property was not made within the 16
month period immediately following the receipt of that
notice.
(b) Any taxes based on the omitted assessment of a
property pursuant to Sections 9-260 through 9-270 shall be
prepared and mailed at the same time as the estimated first
installment property tax bill for the preceding year (as
described in Section 21-30) is prepared and mailed. The
omitted assessment tax bill is not due until the date on
which the second installment property tax bill for the
preceding year becomes due. The omitted assessment tax bill
shall be deemed delinquent and shall bear interest beginning
on the day after the due date of the second installment (as
described in Section 21-25). Any taxes for omitted
assessments deemed delinquent after the due date of the
second installment tax bill shall bear interest at the rate
of 1.5% per month or portion thereof until paid or forfeited
(as described in Section 21-25).
(c) The assessor shall have no power to change the
assessment or alter the assessment books in any other manner
or for any other purpose so as to change or affect the taxes
in that year, except as ordered by the board of appeals
(until the first Monday in December 1998 and the board of
review beginning the first Monday in December 1998 and
thereafter). The county assessor shall make all changes and
corrections ordered by the board of appeals (until the first
Monday in December 1998 and the board of review beginning the
first Monday in December 1998 and thereafter). The county
assessor may for the purpose of revision by the board of
appeals (until the first Monday in December 1998 and the
board of review beginning the first Monday in December 1998
and thereafter) certify the assessment books for any town or
taxing district after or when such books are completed.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
8-14-96.)
(35 ILCS 200/21-15)
Sec. 21-15. General tax due dates; default by mortgage
lender. Except as otherwise provided in this Section or
Section 21-40, all property upon which the first installment
of taxes remains unpaid on June 1 annually shall be deemed
delinquent and shall bear interest after June 1 at the rate
of 1 1/2% per month or portion thereof. Except as otherwise
provided in this Section or Section 21-40, all property upon
which the second installment of taxes remains due and unpaid
on September 1, annually, shall be deemed delinquent and
shall bear interest after September 1 at the same interest
rate. All interest collected shall be paid into the general
fund of the county. Payment received by mail and postmarked
on or before the required due date is not delinquent.
Property not subject to the interest charge in Section
9-260 or Section 9-265 shall also not be subject to the
interest charge imposed by this Section until such time as
the owner of the property receives actual notice of and is
billed for the principal amount of back taxes due and owing.
If a member of a reserve component of the armed forces of
the United States who has an ownership interest in property
taxed under this Act is called to active duty for deployment
outside the continental United States and is on active duty
on the due date of any installment of taxes due under this
Act, he or she shall not be deemed delinquent in the payment
of the installment and no interest shall accrue or be charged
as a penalty on the installment until 30 days after that
member returns from active duty.
Notwithstanding any other provision of law, when any
unpaid taxes become delinquent under this Section through the
fault of the mortgage lender, (i) the interest assessed under
this Section for delinquent taxes shall be charged against
the mortgage lender and not the mortgagor and (ii) the
mortgage lender shall pay the taxes, redeem the property and
take all necessary steps to remove any liens accruing against
the property because of the delinquency. In the event that
more than one entity meets the definition of mortgage lender
with respect to any mortgage, the interest shall be assessed
against the mortgage lender responsible for servicing the
mortgage. Unpaid taxes shall be deemed delinquent through
the fault of the mortgage lender only if: (a) the mortgage
lender has received all payments due the mortgage lender for
the property being taxed under the written terms of the
mortgage or promissory note secured by the mortgage, (b) the
mortgage lender holds funds in escrow to pay the taxes, and
(c) the funds are sufficient to pay the taxes after deducting
all amounts reasonably anticipated to become due for all
hazard insurance premiums and mortgage insurance premiums and
any other assessments to be paid from the escrow under the
terms of the mortgage. For purposes of this Section, an
amount is reasonably anticipated to become due if it is
payable within 12 months from the time of determining the
sufficiency of funds held in escrow. Unpaid taxes shall not
be deemed delinquent through the fault of the mortgage lender
if the mortgage lender was directed in writing by the
mortgagor not to pay the property taxes, or if the failure to
pay the taxes when due resulted from inadequate or inaccurate
parcel information provided by the mortgagor, a title or
abstract company, or by the agency or unit of government
assessing the tax.
(Source: P.A. 90-336, eff. 1-1-98; 90-575, eff. 3-20-98;
91-199, eff. 1-1-00; 91-898, eff. 7-6-00.)
(35 ILCS 200/21-30)
Sec. 21-30. Accelerated billing. Except as provided in
this Section, Section 9-260, and Section 21-40, in counties
with 3,000,000 or more inhabitants, by January 31 annually,
estimated tax bills setting out the first installment of
property taxes for the preceding year, payable in that year,
shall be prepared and mailed. The first installment of taxes
on the estimated tax bills shall be computed at 50% of the
total of each tax bill for the preceding year. If, prior to
the preparation of the estimated tax bills, a certificate of
error has been either approved by a court on or before
November 30 of the preceding year or certified pursuant to
Section 14-15 on or before November 30 of the preceding year,
then the first installment of taxes on the estimated tax
bills shall be computed at 50% of the total taxes for the
preceding year as corrected by the certificate of error. By
June 30 annually, actual tax bills shall be prepared and
mailed. These bills shall set out total taxes due and the
amount of estimated taxes billed in the first installment,
and shall state the balance of taxes due for that year as
represented by the sum derived from subtracting the amount of
the first installment from the total taxes due for that year.
The county board may provide by ordinance, in counties
with 3,000,000 or more inhabitants, for taxes to be paid in 4
installments. For the levy year for which the ordinance is
first effective and each subsequent year, estimated tax bills
setting out the first, second, and third installment of taxes
for the preceding year, payable in that year, shall be
prepared and mailed not later than the date specified by
ordinance. Each installment on estimated tax bills shall be
computed at 25% of the total of each tax bill for the
preceding year. By the date specified in the ordinance,
actual tax bills shall be prepared and mailed. These bills
shall set out total taxes due and the amount of estimated
taxes billed in the first, second, and third installments and
shall state the balance of taxes due for that year as
represented by the sum derived from subtracting the amount of
the estimated installments from the total taxes due for that
year.
The county board of any county with less than 3,000,000
inhabitants may, by ordinance or resolution, adopt an
accelerated method of tax billing. The county board may
subsequently rescind the ordinance or resolution and revert
to the method otherwise provided for in this Code.
Taxes levied on homestead property in which a member of
the National Guard or reserves of the armed forces of the
United States who was called to active duty on or after
August 1, 1990, and who has an ownership interest shall not
be deemed delinquent and no interest shall accrue or be
charged as a penalty on such taxes due and payable in 1991 or
1992 until one year after that member returns to civilian
status.
(Source: P.A. 92-475, eff. 8-23-01.)
Section 99. Effective date. This Act takes effect upon
becoming law.