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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











  

    

      

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