Illinois 2023-2024 Regular Session

Illinois House Bill HB3258

Introduced
2/17/23  
Introduced
2/17/23  
Refer
2/28/23  
Refer
2/17/23  
Refer
3/10/23  
Refer
2/28/23  

Caption

PROP TX-INTEREST

Impact

The amendments proposed in HB3258 would have a significant impact on the assessment and collection of property taxes across Illinois. By clarifying the penalties and processes surrounding omitted properties and delinquent taxes, the bill aims to enhance accountability and compliance among property owners. This could potentially lead to improved revenue collection for local governments while providing certain protections for property owners who may face financial hardships related to property tax obligations.

Summary

House Bill 3258, introduced by Rep. Kam Buckner, focuses on amendments to the Property Tax Code pertaining to interest penalties associated with omitted property, forfeited taxes, and delinquent and unpaid taxes. The bill intends to streamline the process of assessing omitted properties in counties with populations of 3,000,000 or more, introducing specific provisions regarding the handling of omitted assessments, tax bills for omitted properties, and establishing guidelines for assessing interest on overdue taxes.

Contention

One notable aspect of contention surrounding HB3258 could stem from concerns about fairness in tax assessments, especially for those who may be affected by the interest penalties for previous omissions and administrative errors. Stakeholders, including property owners and local government officials, may have varying perspectives on how the bill addresses the balance between ensuring tax compliance and protecting taxpayers from severe penalties due to omissions that may have been unintentional or administrative in nature.

Companion Bills

No companion bills found.

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