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Public Act 102-0815
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| HB5532 Enrolled | LRB102 24138 HLH 33364 b |
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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 15-5, 16-70, 16-130, 22-5, and 22-25 as follows:
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(35 ILCS 200/15-5)
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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
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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
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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.
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(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, |
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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.)
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(35 ILCS 200/16-70)
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Sec. 16-70. Determination of exemptions. The board of |
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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
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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
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Department is subject to review under Sections 8-35 and 8-40. |
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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
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refunded.
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(Source: P.A. 94-1031, eff. 1-1-07.)
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(35 ILCS 200/16-130)
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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
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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
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property is situated. Failure of a municipality, fire |
protection district, school district, or community
college |
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district to receive the notice shall not invalidate any |
exemption. The
board shall give the municipalities, fire |
protection districts, school districts, and community college
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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
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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.
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(Source: P.A. 98-937, eff. 8-15-14.)
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(35 ILCS 200/22-5)
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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:
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TAKE NOTICE
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County of ...............................................
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Date Premises Sold ......................................
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Certificate No. .........................................
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Sold for General Taxes of (year) ........................
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Sold for Special Assessment of (Municipality)
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and special assessment number ...........................
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Warrant No. ............... Inst. No. .................
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THIS PROPERTY HAS BEEN SOLD FOR
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DELINQUENT TAXES
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Property located at .........................................
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Legal Description or Property Index No. .....................
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.............................................................
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.............................................................
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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 .....................
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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 ......................................................
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At the date of this notice the total amount which you must |
pay in order
to redeem the above property is ................
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YOU ARE URGED TO REDEEM IMMEDIATELY TO
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PREVENT LOSS OF PROPERTY
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Redemption can be made at any time on or before .... by |
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applying to
the County Clerk of .... County, Illinois at the |
Office of the County Clerk in
...., Illinois.
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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.
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For further information contact the County Clerk
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ADDRESS:............................
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TELEPHONE:..........................
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...............................
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Purchaser or Assignee
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Dated (insert date).
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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.
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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.
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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.)
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(35 ILCS 200/22-25)
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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
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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
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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 |
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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.
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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.)
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Section 99. Effective date. This Act takes effect upon |
becoming law.
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