Illinois 2023-2024 Regular Session

Illinois House Bill HB1109 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	HB1109 EngrossedLRB103 00054 HLH 45114 b HB1109 Engrossed LRB103 00054 HLH 45114 b
2		-	HB1109 Engrossed LRB103 00054 HLH 45114 b
	1	+	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1109 Introduced , by Rep. Margaret Croke SYNOPSIS AS INTRODUCED: 35 ILCS 200/14-15 Amends the Property Tax Code. Provides that the statute of limitations for the execution of a certificate of error does not apply to a certificate of error correcting an assessment to $1 when the property is used as a common area by a subdivision, association, or planned development. Makes additional technical changes. LRB103 00054 HLH 45114 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1109 Introduced , by Rep. Margaret Croke SYNOPSIS AS INTRODUCED: 35 ILCS 200/14-15 35 ILCS 200/14-15 Amends the Property Tax Code. Provides that the statute of limitations for the execution of a certificate of error does not apply to a certificate of error correcting an assessment to $1 when the property is used as a common area by a subdivision, association, or planned development. Makes additional technical changes. LRB103 00054 HLH 45114 b LRB103 00054 HLH 45114 b A BILL FOR
	2	+	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1109 Introduced , by Rep. Margaret Croke SYNOPSIS AS INTRODUCED:
	3	+	35 ILCS 200/14-15 35 ILCS 200/14-15
	4	+	35 ILCS 200/14-15
	5	+	Amends the Property Tax Code. Provides that the statute of limitations for the execution of a certificate of error does not apply to a certificate of error correcting an assessment to $1 when the property is used as a common area by a subdivision, association, or planned development. Makes additional technical changes.
	6	+	LRB103 00054 HLH 45114 b LRB103 00054 HLH 45114 b
	7	+	LRB103 00054 HLH 45114 b
	8	+	A BILL FOR
	9	+	HB1109LRB103 00054 HLH 45114 b HB1109 LRB103 00054 HLH 45114 b
	10	+	HB1109 LRB103 00054 HLH 45114 b
3	11		1 AN ACT concerning revenue.
4	12		2 Be it enacted by the People of the State of Illinois,
5	13		3 represented in the General Assembly:
6	14		4 Section 5. The Property Tax Code is amended by changing
7	15		5 Section 14-15 as follows:
8	16		6 (35 ILCS 200/14-15)
9	17		7 Sec. 14-15. Certificate of error; counties of 3,000,000 or
10	18		8 more.
11	19		9 (a) In counties with 3,000,000 or more inhabitants, if,
12	20		10 after the assessment is certified pursuant to Section 16-150,
13	21		11 but subject to the limitations of subsection (c) of this
14	22		12 Section, the county assessor discovers an error or mistake in
15	23		13 the assessment after the assessment is certified pursuant to
16	24		14 Section 16-150, the assessor shall execute a certificate
17	25		15 setting forth the nature and cause of the error, unless any
18	26		16 time limitation applying to that certificate of error has
19	27		17 expired. The certificate when endorsed by the county assessor,
20	28		18 or when endorsed by the county assessor and board of appeals
21	29		19 (until the first Monday in December 1998 and the board of
22	30		20 review beginning the first Monday in December 1998 and
23	31		21 thereafter) where the certificate is executed for any
24	32		22 assessment which was the subject of a complaint filed in the
25	33		23 board of appeals (until the first Monday in December 1998 and
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29		-	HB1109 Engrossed LRB103 00054 HLH 45114 b
	37	+	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1109 Introduced , by Rep. Margaret Croke SYNOPSIS AS INTRODUCED:
	38	+	35 ILCS 200/14-15 35 ILCS 200/14-15
	39	+	35 ILCS 200/14-15
	40	+	Amends the Property Tax Code. Provides that the statute of limitations for the execution of a certificate of error does not apply to a certificate of error correcting an assessment to $1 when the property is used as a common area by a subdivision, association, or planned development. Makes additional technical changes.
	41	+	LRB103 00054 HLH 45114 b LRB103 00054 HLH 45114 b
	42	+	LRB103 00054 HLH 45114 b
	43	+	A BILL FOR
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33		-	HB1109 Engrossed - 2 - LRB103 00054 HLH 45114 b
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	49	+	35 ILCS 200/14-15
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34	68		1 the board of review beginning the first Monday in December
35	69		2 1998 and thereafter) for the tax year for which the
36	70		3 certificate is issued, may, either be certified according to
37	71		4 the procedure authorized by this Section or be presented and
38	72		5 received in evidence in any court of competent jurisdiction,
39	73		6 provided that the certificate is endorsed by the county
40	74		7 assessor or, if the certificate is executed for an assessment
41	75		8 that was the subject of a complaint filed in the board of
42	76		9 review for the tax year for which the certificate is issued,
43	77		10 endorsed by the county assessor and the board of review.
44	78		11 Certification is authorized, at the discretion of the county
45	79		12 assessor, for: (1) certificates of error allowing homestead
46	80		13 exemptions under Article 15; (2) certificates of error on
47	81		14 residential property of 6 units or less; (3) certificates of
48	82		15 error allowing exemption of the property pursuant to Section
49	83		16 14-25; and (4) other certificates of error reducing assessed
50	84		17 value by less than $100,000. Any certificate of error not
51	85		18 certified shall be presented to the court. The county assessor
52	86		19 shall develop reasonable procedures for the filing and
53	87		20 processing of certificates of error. Prior to the
54	88		21 certification or presentation to the court, the county
55	89		22 assessor or his or her designee shall execute and include in
56	90		23 the certificate of error a statement attesting that all
57	91		24 procedural requirements pertaining to the issuance of the
58	92		25 certificate of error have been met and that in fact an error
59	93		26 exists. When so introduced in evidence such certificate shall
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70	104		1 become a part of the court records, and shall not be removed
71	105		2 from the files except upon the order of the court.
72	106		3 Certificates of error that will be presented to the court
73	107		4 shall be filed as an objection in the application for judgment
74	108		5 and order of sale for the year in relation to which the
75	109		6 certificate is made or as an amendment to the objection under
76	110		7 subsection (b). Certificates of error that are to be certified
77	111		8 according to the procedure authorized by this Section need not
78	112		9 be presented to the court as an objection or an amendment under
79	113		10 subsection (b). The State's Attorney of the county in which
80	114		11 the property is situated shall mail a copy of any final
81	115		12 judgment entered by the court regarding any certificate of
82	116		13 error to the taxpayer of record for the year in question.
83	117		14 Any unpaid taxes after the entry of the final judgment by
84	118		15 the court or certification on certificates issued under this
85	119		16 Section may be included in a special tax sale, provided that an
86	120		17 advertisement is published and a notice is mailed to the
87	121		18 person in whose name the taxes were last assessed, in a form
88	122		19 and manner substantially similar to the advertisement and
89	123		20 notice required under Sections 21-110 and 21-135. The
90	124		21 advertisement and sale shall be subject to all provisions of
91	125		22 law regulating the annual advertisement and sale of delinquent
92	126		23 property, to the extent that those provisions may be made
93	127		24 applicable.
94	128		25 A certificate of error certified under this Section shall
95	129		26 be given effect by the county treasurer, who shall mark the tax
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106	140		1 books and, upon receipt of one of the following certificates
107	141		2 from the county assessor or the county assessor and the board
108	142		3 of review where the board of review is required to endorse the
109	143		4 certificate of error, shall issue refunds to the taxpayer
110	144		5 accordingly:
111	145		6 "CERTIFICATION
112	146		7 I, .................., county assessor, hereby certify
113	147		8 that the Certificates of Error set out on the attached
114	148		9 list have been duly issued to correct an error or mistake
115	149		10 in the assessment."
116	150		11 "CERTIFICATION
117	151		12 I, .................., county assessor, and we,
118	152		13 ........................................................,
119	153		14 members of the board of review, hereby certify that the
120	154		15 Certificates of Error set out on the attached list have
121	155		16 been duly issued to correct an error or mistake in the
122	156		17 assessment and that any certificates of error required to
123	157		18 be endorsed by the board of review have been so endorsed."
124	158		19 The county treasurer has the power to mark the tax books to
125	159		20 reflect the issuance of certificates of error certified
126	160		21 according to the procedure authorized in this Section for
127	161		22 certificates of error issued under Section 14-25 or
128	162		23 certificates of error issued to and including 3 years after
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139	173		1 the date on which the annual judgment and order of sale for
140	174		2 that tax year was first entered. The county treasurer has the
141	175		3 power to issue refunds to the taxpayer as set forth above until
142	176		4 all refunds authorized by this Section have been completed.
143	177		5 To the extent that the certificate of error obviates the
144	178		6 liability for nonpayment of taxes, certification of a
145	179		7 certificate of error according to the procedure authorized in
146	180		8 this Section shall operate to vacate any judgment or
147	181		9 forfeiture as to that year's taxes, and the warrant books and
148	182		10 judgment books shall be marked to reflect that the judgment or
149	183		11 forfeiture has been vacated.
150	184		12 (b) Nothing in subsection (a) of this Section shall be
151	185		13 construed to prohibit the execution, endorsement, issuance,
152	186		14 and adjudication of a certificate of error if (i) the annual
153	187		15 judgment and order of sale for the tax year in question is
154	188		16 reopened for further proceedings upon consent of the county
155	189		17 collector and county assessor, represented by the State's
156	190		18 Attorney, and (ii) a new final judgment is subsequently
157	191		19 entered pursuant to the certificate. This subsection (b) shall
158	192		20 be construed as declarative of existing law and not as a new
159	193		21 enactment.
160	194		22 (c) No certificate of error, other than a certificate to
161	195		23 establish an exemption under Section 14-25, shall be executed
162	196		24 for any tax year more than 3 years after the date on which the
163	197		25 annual judgment and order of sale for that tax year was first
164	198		26 entered, except that during calendar years 1999 and 2000 a
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175	209		1 certificate of error may be executed for any tax year,
176	210		2 provided that the error or mistake in the assessment was
177	211		3 discovered no more than 3 years after the date on which the
178	212		4 annual judgment and order of sale for that tax year was first
179	213		5 entered.
180	214		6 (d) The time limitation of subsection (c) shall not apply
181	215		7 to a certificate of error correcting an assessment to $1,
182	216		8 under Section 10-35, on a parcel that a subdivision or planned
183	217		9 development has acquired by adverse possession, if, during the
184	218		10 tax year for which the certificate is executed, the
185	219		11 subdivision, association, or planned development used the
186	220		12 parcel as common area, as defined in Section 10-35, and if
187	221		13 application for the certificate of error is made prior to
188	222		14 December 1, 1997.
189	223		15 (e) The changes made by this amendatory Act of the 91st
190	224		16 General Assembly apply to certificates of error issued before,
191	225		17 on, and after the effective date of this amendatory Act of the
192	226		18 91st General Assembly.
193	227		19 (f) The changes made by this amendatory Act of the 103rd
194	228		20 General Assembly apply to certificates of error issued on or
195	229		21 after the effective date of this amendatory Act of the 103rd
196	230		22 General Assembly for taxable years 2003 or thereafter.
197	231		23 (Source: P.A. 95-644, eff. 10-12-07.)
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