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| Public Act 098-0286 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing | ||||
Sections 14-41, 21-15, 21-20, and 21-25 as follows:
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(35 ILCS 200/14-41)
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Sec. 14-41. Notice and collection of arrearages of property | ||||
taxes. If a taxpayer owes arrearages of taxes due to an | ||||
administrative error,
the
county
may not bill, collect, claim a | ||||
lien for, or sell the arrearages of taxes for
tax
years earlier | ||||
than the 2 most
recent tax years, including the current tax
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year.
If a taxpayer owes arrearages of taxes due to an | ||||
administrative error, the
county
collector shall send the | ||||
taxpayer, by certified mail, a notice that
the arrearages of | ||||
taxes are owed by the taxpayer. If the notice is mailed to
the
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taxpayer on or before October 1 in any year, then (i) the | ||||
county collector may send a separate bill for the arrearages of | ||||
taxes, which may be due no sooner than 30 days after the due | ||||
date for the next installment of taxes or (ii) the arrearages | ||||
of taxes may are
to be added to the tax bill for the following | ||||
year, in which case the taxes and are due
in 2 equal | ||||
installments on June 1 and September 1 in the following year | ||||
unless
the county has adopted an accelerated method of billing | ||||
in which case the
arrearages of taxes may be billed separately | ||
and shall be due in equal
installments on the dates on which
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each installment of taxes is due in the following year. If
the | ||
notice is mailed after
October 1 in any year, then the | ||
arrearages of taxes are to be added to the tax
bill for the | ||
second year after the notice and are due in 2 equal
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installments on June 1 and September 1
in the
second year after | ||
the notice unless the county has adopted an accelerated
method | ||
of billing in which case the arrearages of taxes may be billed
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separately and shall be due in equal
installments on the dates | ||
on which each installment of taxes is due in the
second
year | ||
after the notice. In no event shall the due dates on the | ||
arrearages of taxes be in more than one
tax year. The | ||
arrearages of taxes added to a tax bill under this Section are
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to be listed separately on the tax bill. "Administrative error"
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includes but is not limited
to
failure to include
an extension | ||
for a taxing district on the tax bill, an error in the
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calculations of tax rates or extensions or any other | ||
mathematical error by the
county clerk, or a defective coding
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by the county, but
does not
include a failure by the county to | ||
send a
tax bill to
the taxpayer, the failure by the taxpayer to | ||
notify the assessor of a change
in the tax-exempt status of | ||
property, or any error concerning the assessment of
the | ||
property.
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(Source: P.A. 89-617, eff. 9-1-96.)
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(35 ILCS 200/21-15)
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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 the later of (i) June 1 or (ii) the day after | ||
the date specified on the real estate tax bill as the first | ||
installment due date annually
shall be deemed delinquent and | ||
shall bear interest after that date at the rate of
1 1/2% per | ||
month or portion thereof. Except as otherwise provided in this
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Section or Section 21-40, all property upon which the second | ||
installment of
taxes remains due and unpaid on the later of (i) | ||
September 1 or (ii) the day after the date specified on the | ||
real estate tax bill as the second installment due date, | ||
annually, shall be deemed
delinquent and shall bear interest | ||
after that date at the same interest rate.
Notwithstanding any | ||
other provision of law, if a taxpayer owes an arrearage of | ||
taxes due to an administrative error, and if the county | ||
collector sends a separate bill for that arrearage as provided | ||
in Section 14-41, then any part of the arrearage of taxes that | ||
remains unpaid on the day after the due date specified on that | ||
tax bill
shall be deemed delinquent and shall bear interest | ||
after that date at the rate of
1 1/2% per month or portion | ||
thereof. 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.
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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.
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If an Illinois resident who is a member of the Illinois | ||
National Guard
or a reserve component of the armed forces of | ||
the United States
and 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
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installment and no interest shall accrue or be charged as a | ||
penalty on the
installment until 180 days after that member | ||
returns from active duty. To be deemed not delinquent in the | ||
payment of an installment of taxes and any
interest
on that | ||
installment, the reservist or guardsperson must make a | ||
reasonable effort to notify the county clerk and the county | ||
collector of his or her activation to active duty and must | ||
notify the county clerk and the county collector
within 180
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days after his or her deactivation and provide verification of | ||
the date of his
or her
deactivation. An installment of property | ||
taxes on the property of any reservist
or
guardsperson who | ||
fails to provide timely notice and verification of
deactivation | ||
to the
county clerk is subject to interest and penalties as | ||
delinquent taxes under
this Code from
the date of deactivation.
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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
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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
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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
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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.
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(Source: P.A. 97-944, eff. 8-10-12.)
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(35 ILCS 200/21-20)
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Sec. 21-20. Due dates; accelerated billing in counties of | ||
less than
3,000,000. Except as otherwise provided in Section | ||
21-40, in counties with
less than 3,000,000 inhabitants in | ||
which the
accelerated method of billing and paying taxes | ||
provided for in Section 21-30 is
in effect, the estimated first | ||
installment of unpaid taxes shall be deemed
delinquent and | ||
shall bear interest after a date not later than June 1 annually
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as provided for in the ordinance or resolution of the county | ||
board adopting the
accelerated method, at the rate of 1 1/2% | ||
per month or portion thereof until
paid or forfeited. The | ||
second installment of unpaid taxes shall be deemed
delinquent | ||
and shall bear interest after August 1 annually at the same | ||
interest
rate until paid or forfeited. Payment received by mail | ||
and postmarked on or
before the required due date is not | ||
delinquent.
Notwithstanding any other provision of law, if a | ||
taxpayer owes an arrearage of taxes due to an administrative | ||
error, and if the county collector sends a separate bill for | ||
that arrearage as provided in Section 14-41, then any part of | ||
the arrearage of taxes that remains unpaid on the day after the | ||
due date specified on that tax bill
shall be deemed delinquent | ||
and shall bear interest after that date at the rate of
1 1/2% | ||
per month or portion thereof.
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If an Illinois resident who is a member of the Illinois | ||
National Guard
or a reserve component of the armed forces of | ||
the United States and
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
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installment and no interest shall accrue or be charged as a | ||
penalty on the
installment until 180 days after that member | ||
returns from
active
duty.
To be deemed not delinquent in the | ||
payment of an installment of taxes and any
interest
on that | ||
installment, the reservist or guardsperson must make a | ||
reasonable effort to notify the county clerk and the county | ||
collector of his or her activation to active duty and must | ||
notify the county clerk and the county collector
within 180
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days after his or her deactivation and provide verification of | ||
the date of his
or her
deactivation. An installment of property | ||
taxes on the property of any reservist
or
guardsperson who | ||
fails to provide timely notice and verification of
deactivation | ||
to the
county clerk is subject to interest and penalties as | ||
delinquent taxes under
this Code from
the date of deactivation.
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(Source: P.A. 94-312, eff. 7-25-05.)
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(35 ILCS 200/21-25)
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Sec. 21-25. Due dates; accelerated billing in counties of | ||
3,000,000 or more.
Except as hereinafter provided and as | ||
provided in Section 21-40, in
counties with 3,000,000 or more | ||
inhabitants
in which the accelerated method of billing and | ||
paying taxes provided for in
Section 21-30 is in effect, the | ||
estimated first installment of unpaid taxes
shall be deemed | ||
delinquent and shall bear interest after March 1 at the rate of
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1 1/2% per month or portion thereof until paid or forfeited. | ||
For tax year 2010, the estimated first installment of unpaid | ||
taxes shall be deemed delinquent and shall bear interest after | ||
April 1 at the rate of 1.5% per month or portion thereof until | ||
paid or forfeited. For all tax years, the second
installment of | ||
unpaid taxes shall be deemed delinquent and shall bear interest
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after August 1 annually at the same interest rate until paid or | ||
forfeited.
Notwithstanding any other provision of law, if a | ||
taxpayer owes an arrearage of taxes due to an administrative | ||
error, and if the county collector sends a separate bill for | ||
that arrearage as provided in Section 14-41, then any part of | ||
the arrearage of taxes that remains unpaid on the day after the | ||
due date specified on that tax bill
shall be deemed delinquent | ||
and shall bear interest after that date at the rate of
1 1/2% | ||
per month or portion thereof.
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If the county board elects by ordinance adopted prior to | ||
July 1 of a levy
year to provide for taxes to be paid in 4 | ||
installments, each installment for
that levy year and each | ||
subsequent year shall be deemed delinquent and shall
begin to | ||
bear interest 30 days after the date specified by the ordinance | ||
for
mailing bills, at the rate of 1 1/2% per month or portion | ||
thereof, until paid
or forfeited.
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Payment received by mail and postmarked on or before the | ||
required due date
is not delinquent.
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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.
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If an Illinois resident who is a member of the Illinois | ||
National Guard
or a reserve component of the armed forces of | ||
the United States
and 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
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installment and no interest shall accrue or be charged as a | ||
penalty on the
installment until 180 days after that member | ||
returns to
civilian
status.
To be deemed not delinquent in the | ||
payment of an installment of taxes and any
interest
on that | ||
installment, the reservist or guardsperson must make a | ||
reasonable effort to notify the county clerk and the county | ||
collector of his or her activation to active duty and must | ||
notify the county clerk and the county collector
within 180
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days after his or her deactivation and provide verification of | ||
the date of his
or her
deactivation. An installment of property | ||
taxes on the property of any reservist
or
guardsperson who | ||
fails to provide timely notice and verification of
deactivation | ||
to the
county clerk is subject to interest and penalties as | ||
delinquent taxes under
this Code from
the date of deactivation.
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(Source: P.A. 96-1297, eff. 7-26-10.)
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