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Public Act 102-0815


 

Public Act 0815 102ND GENERAL ASSEMBLY

  
  
  

 


 
Public Act 102-0815
 
HB5532 EnrolledLRB102 24138 HLH 33364 b

    AN ACT concerning revenue.
 
    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 15-5, 16-70, 16-130, 22-5, and 22-25 as follows:
 
    (35 ILCS 200/15-5)
    Sec. 15-5. Creation of exemptions.
    (a) Any person wishing to claim an exemption for the first
time, other than those entities applying under subsection (b)
or persons claiming a homestead exemption under Sections
15-165 through 15-180, shall file an application with the
county board of review or board of appeals, following the
procedures of Section 16-70 or 16-130. In addition, in
counties with a population of 3,000,000 or more, the board of
review shall transmit to the county assessor's office, within
14 days of receipt, a copy of any application that requests
exempt status under Section 15-40.
    (b) Notwithstanding any provision to the contrary, all
properties owned by the entities listed in this subsection and
held for future development are exempt from property taxes.
Persons applying for an exemption under this subsection are
not required to follow the procedures set forth in Section
16-70 or 16-130. To claim an exemption under this subsection,
the entities listed below must submit the following
documentation to the county board of review: (i) a recorded
deed vesting title in the entity and identifying the legal
description and property index number for the exempt property;
and (ii) an affidavit of use signed by an authorized signor or
agent for the entity attesting that the property is being held
for future development. Once the board of review confirms that
it has received true and accurate copies of the documentation
identified in this subsection, the exemption is granted
without further review from the Department. If an exemption is
approved, the board of review shall direct the county assessor
to correct the assessment to reflect the exemption. The
decision of the board of review is a final administrative
decision subject to review under the Administrative Review
Law. The exemption approval process set forth in this
subsection shall apply to property owned by any of the
following entities and held for future development:
        (1) County of Cook d/b/a Cook County Land Bank
    Authority;
        (2) South Suburban Land Bank and Development
    Authority; or
        (3) Northern Illinois Land Bank Authority.
(Source: P.A. 92-333, eff. 8-10-01.)
 
    (35 ILCS 200/16-70)
    Sec. 16-70. Determination of exemptions. The board of
review shall hear and determine the application of any person
who is assessed on property claimed to be exempt from
taxation. However, the decision of the board shall not be
final, except as to homestead exemptions and exemptions
provided under subsection (b) of Section 15-5. With the
exception of homestead exemptions and exemptions provided
under subsection (b) of Section 15-5, upon Upon filing of any
application for an a non-homestead exemption which would
reduce the assessed valuation of any property by more than
$100,000, the owner shall deliver, in person or by mail, a copy
of the application to any municipality, school district,
community college district, and fire protection district in
which the property is situated. Failure of a municipality,
school district, community college district, or fire
protection district to receive the notice shall not invalidate
any exemption. The board shall give the municipalities, school
districts, community college districts, fire protection
districts, and the taxpayer an opportunity to be heard. The
clerk of the board in all cases other than homestead
exemptions, under the direction of the board, shall make out
and forward to the Department, a full and complete statement
of all the facts in the case. The Department shall determine
whether the property is legally liable to taxation. It shall
notify the board of review of its decision, and the board shall
correct the assessment if necessary. The decision of the
Department is subject to review under Sections 8-35 and 8-40.
The extension of taxes on any assessment shall not be delayed
by any proceedings under this Section, and, if the Department
rules that the property is exempt, any taxes extended upon the
unauthorized assessment shall be abated or, if paid, shall be
refunded.
(Source: P.A. 94-1031, eff. 1-1-07.)
 
    (35 ILCS 200/16-130)
    Sec. 16-130. Exemption procedures; board of appeals; board
of review. Whenever 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) in any county
with 3,000,000 or more inhabitants determines that any
property is or is not exempt from taxation, the decision of the
board shall not be final, except as to homestead exemptions
and exemptions provided under subsection (b) of Section 15-5.
With the exception of homestead exemptions and exemptions
provided under subsection (b) of Section 15-5, upon Upon
filing of any application for an exemption which would, if
approved, reduce the assessed valuation of any property by
more than $100,000, other than a homestead exemption, the
owner shall give timely notice of the application by mailing a
copy of it to any municipality, fire protection district,
school district, and community college district in which such
property is situated. Failure of a municipality, fire
protection district, school district, or community college
district to receive the notice shall not invalidate any
exemption. The board shall give the municipalities, fire
protection districts, school districts, and community college
districts and the taxpayer an opportunity to be heard. In all
exemption cases other than homestead exemptions, the secretary
of the board shall comply with the provisions of Section 5-15.
The Department shall then determine whether the property is or
is not legally liable to taxation. It shall notify the board of
its decision and the board shall correct the assessment
accordingly, if necessary. The decision of the Department is
subject to review under Sections 8-35 and 8-40. The extension
of taxes on any assessment shall not be delayed by any
proceedings under this paragraph, and, in case the property is
determined to be exempt, any taxes extended upon the
unauthorized assessment shall be abated or, if already paid,
shall be refunded.
(Source: P.A. 98-937, eff. 8-15-14.)
 
    (35 ILCS 200/22-5)
    Sec. 22-5. Notice of sale and redemption rights. In order
to be entitled to a tax deed, within 4 months and 15 days after
any sale held under this Code, the purchaser or his or her
assignee shall deliver to the county clerk a notice to be given
to the party in whose name the taxes are last assessed as shown
by the most recent tax collector's warrant books, in at least
10 point type in the following form completely filled in:
TAKE NOTICE
    County of ...............................................
    Date Premises Sold ......................................
    Certificate No. .........................................
    Sold for General Taxes of (year) ........................
    Sold for Special Assessment of (Municipality)
    and special assessment number ...........................
    Warrant No. ............... Inst. No. .................
THIS PROPERTY HAS BEEN SOLD FOR
DELINQUENT TAXES
Property located at .........................................
Legal Description or Property Index No. .....................
.............................................................
.............................................................
    This notice is to advise you that the above property has
been sold for delinquent taxes and that the period of
redemption from the sale will expire on .....................
    This notice is also to advise you that a petition will be
filed for a tax deed which will transfer title and the right to
possession of this property if redemption is not made on or
before ......................................................
    At the date of this notice the total amount which you must
pay in order to redeem the above property is ................
YOU ARE URGED TO REDEEM IMMEDIATELY TO
PREVENT LOSS OF PROPERTY
    Redemption can be made at any time on or before .... by
applying to the County Clerk of .... County, Illinois at the
Office of the County Clerk in ...., Illinois.
    The above amount is subject to increase at 6 month
intervals from the date of sale. Check with the county clerk as
to the exact amount you owe before redeeming. Payment must be
made by certified check, cashier's check, money order, or in
cash.
    For further information contact the County Clerk
ADDRESS:............................
TELEPHONE:..........................
 
...............................
Purchaser or Assignee
Dated (insert date).

 
    Within 10 days after receipt of said notice, the county
clerk shall mail to the addresses supplied by the purchaser or
assignee, by registered or certified mail, copies of said
notice to the party in whose name the taxes are last assessed
as shown by the most recent tax collector's warrant books.
With the exception of a county or taxing district acquiring
certificates pursuant to Section 21-90 and 21-260, all
purchasers The purchaser or assignees assignee shall pay to
the clerk postage plus the sum of $10. The clerk shall write or
stamp the date of receiving the notices upon the copies of the
notices, and retain one copy.
    The changes to this Section made by this amendatory Act of
the 97th General Assembly apply only to tax sales that occur on
or after the effective date of this amendatory Act of the 97th
General Assembly.
(Source: P.A. 97-557, eff. 7-1-12.)
 
    (35 ILCS 200/22-25)
    Sec. 22-25. Mailed notice. In addition to the notice
required to be served not less than one month 3 months nor more
than 6 months prior to the expiration of the period of
redemption, the purchaser or his or her assignee shall prepare
and deliver to the clerk of the Circuit Court of the county in
which the property is located, the notice provided for in this
Section, together with the statutory costs for mailing the
notice by certified mail, return receipt requested, as
provided in subsection (e) of Section 21-260. The form of
notice to be mailed by the clerk shall be identical in form to
that provided by Section 22-10 for service upon owners
residing upon the property sold, except that it shall bear the
signature of the clerk instead of the name of the purchaser or
assignee and shall designate the parties to whom it is to be
mailed. The clerk may furnish the form. The clerk shall
promptly mail the notices delivered to him or her by certified
mail, return receipt requested. The certificate of the clerk
that he or she has mailed the notices, together with the return
receipts, shall be filed in and made a part of the court
record. The notices shall be mailed to the owners of the
property at their last known addresses, and to those persons
who are entitled to service of notice as occupants.
    The changes to this Section made by this amendatory Act of
the 97th General Assembly shall be construed as being
declaratory of existing law and not as a new enactment.
(Source: P.A. 102-528, eff. 1-1-22.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 5/13/2022