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Illinois House Bill HB3258

Illinois 2023-2024 Regular Session

Illinois House Bill HB3258 Compare Versions

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11 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3258 Introduced , by Rep. Kam Buckner SYNOPSIS AS INTRODUCED: 35 ILCS 200/9-260 35 ILCS 200/18-250 35 ILCS 200/21-15 35 ILCS 200/21-25 35 ILCS 200/21-45 Amends the Property Tax Code. Makes changes concerning interest penalties for omitted property, forfeited taxes, and delinquent and unpaid taxes. Effective immediately. LRB103 26864 HLH 53228 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3258 Introduced , by Rep. Kam Buckner SYNOPSIS AS INTRODUCED: 35 ILCS 200/9-260 35 ILCS 200/18-250 35 ILCS 200/21-15 35 ILCS 200/21-25 35 ILCS 200/21-45 35 ILCS 200/9-260 35 ILCS 200/18-250 35 ILCS 200/21-15 35 ILCS 200/21-25 35 ILCS 200/21-45 Amends the Property Tax Code. Makes changes concerning interest penalties for omitted property, forfeited taxes, and delinquent and unpaid taxes. Effective immediately. LRB103 26864 HLH 53228 b LRB103 26864 HLH 53228 b A BILL FOR
22 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3258 Introduced , by Rep. Kam Buckner SYNOPSIS AS INTRODUCED:
33 35 ILCS 200/9-260 35 ILCS 200/18-250 35 ILCS 200/21-15 35 ILCS 200/21-25 35 ILCS 200/21-45 35 ILCS 200/9-260 35 ILCS 200/18-250 35 ILCS 200/21-15 35 ILCS 200/21-25 35 ILCS 200/21-45
44 35 ILCS 200/9-260
55 35 ILCS 200/18-250
66 35 ILCS 200/21-15
77 35 ILCS 200/21-25
88 35 ILCS 200/21-45
99 Amends the Property Tax Code. Makes changes concerning interest penalties for omitted property, forfeited taxes, and delinquent and unpaid taxes. Effective immediately.
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1212 A BILL FOR
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1515 1 AN ACT concerning revenue.
1616 2 Be it enacted by the People of the State of Illinois,
1717 3 represented in the General Assembly:
1818 4 Section 5. The Property Tax Code is amended by changing
1919 5 Sections 9-260, 18-250, 21-15, 21-25, and 21-45 as follows:
2020 6 (35 ILCS 200/9-260)
2121 7 Sec. 9-260. Assessment of omitted property; counties of
2222 8 3,000,000 or more.
2323 9 (a) After signing the affidavit, the county assessor shall
2424 10 have power, when directed by the board of appeals (until the
2525 11 first Monday in December 1998 and the board of review
2626 12 beginning the first Monday in December 1998 and thereafter),
2727 13 or on his or her own initiative, subject to the limitations of
2828 14 Sections 9-265 and 9-270, to assess properties which may have
2929 15 been omitted from assessments for the current year and not
3030 16 more than 3 years prior to the current year for which the
3131 17 property was liable to be taxed, and for which the tax has not
3232 18 been paid, but only on notice and an opportunity to be heard in
3333 19 the manner and form required by law, and shall enter the
3434 20 assessments upon the assessment books. Any notice shall
3535 21 include (i) a request that a person receiving the notice who is
3636 22 not the current taxpayer contact the office of the county
3737 23 assessor and explain that the person is not the current
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4242 35 ILCS 200/9-260 35 ILCS 200/18-250 35 ILCS 200/21-15 35 ILCS 200/21-25 35 ILCS 200/21-45 35 ILCS 200/9-260 35 ILCS 200/18-250 35 ILCS 200/21-15 35 ILCS 200/21-25 35 ILCS 200/21-45
4343 35 ILCS 200/9-260
4444 35 ILCS 200/18-250
4545 35 ILCS 200/21-15
4646 35 ILCS 200/21-25
4747 35 ILCS 200/21-45
4848 Amends the Property Tax Code. Makes changes concerning interest penalties for omitted property, forfeited taxes, and delinquent and unpaid taxes. Effective immediately.
4949 LRB103 26864 HLH 53228 b LRB103 26864 HLH 53228 b
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5151 A BILL FOR
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6161 35 ILCS 200/21-45
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8080 1 taxpayer, which contact may be made on the telephone, in
8181 2 writing, or in person upon receipt of the notice, and (ii) the
8282 3 name, address, and telephone number of the appropriate
8383 4 personnel in the office of the county assessor to whom the
8484 5 response should be made. Any time period for the review of an
8585 6 omitted assessment included in the notice shall be consistent
8686 7 with the time period established by the assessor in accordance
8787 8 with subsection (a) of Section 12-55. No charge for tax of
8888 9 previous years shall be made against any property if (1) the
8989 10 assessor failed to notify the board of review of the omitted
9090 11 assessment in accordance with subsection (a-1) of this
9191 12 Section; (2) the property was last assessed as unimproved, the
9292 13 owner of such property gave notice of subsequent improvements
9393 14 and requested a reassessment as required by Section 9-180, and
9494 15 reassessment of the property was not made within the 16 month
9595 16 period immediately following the receipt of that notice; (3)
9696 17 the owner of the property gave notice as required by Section
9797 18 9-265; (4) the assessor received a building permit for the
9898 19 property evidencing that new construction had occurred or was
9999 20 occurring on the property but failed to list the improvement
100100 21 on the tax rolls; (5) the assessor received a plat map, plat of
101101 22 survey, ALTA survey, mortgage survey, or other similar
102102 23 document containing the omitted property but failed to list
103103 24 the improvement on the tax rolls; (6) the assessor received a
104104 25 real estate transfer declaration indicating a sale from an
105105 26 exempt property owner to a non-exempt property owner but
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116116 1 failed to list the property on the tax rolls; or (7) the
117117 2 property was the subject of an assessment appeal before the
118118 3 assessor or the board of review that had included the intended
119119 4 omitted property as part of the assessment appeal and provided
120120 5 evidence of its market value.
121121 6 (a-1) After providing notice and an opportunity to be
122122 7 heard as required by subsection (a) of this Section, the
123123 8 assessor shall render a decision on the omitted assessment,
124124 9 whether or not the omitted assessment was contested, and shall
125125 10 mail a notice of the decision to the taxpayer of record or to
126126 11 the party that contested the omitted assessment. The notice of
127127 12 decision shall contain a statement that the decision may be
128128 13 appealed to the board of review. The decision and all evidence
129129 14 used in the decision shall be transmitted by the assessor to
130130 15 the board of review on or before the dates specified in
131131 16 accordance with Section 16-110.
132132 17 (b) Any taxes based on the omitted assessment of a
133133 18 property pursuant to Sections 9-260 through 9-270 and Sections
134134 19 16-135 and 16-140 shall be prepared and mailed at the same time
135135 20 as the estimated first installment property tax bill for the
136136 21 preceding year (as described in Section 21-30) is prepared and
137137 22 mailed. The omitted assessment tax bill is not due until the
138138 23 date on which the second installment property tax bill for the
139139 24 preceding year becomes due. The omitted assessment tax bill
140140 25 shall be deemed delinquent and shall bear interest beginning
141141 26 on the day after the due date of the second installment (as
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152152 1 described in Section 21-25). Any taxes for omitted assessments
153153 2 deemed delinquent after the due date of the second installment
154154 3 tax bill shall bear interest, until paid or forfeited (as
155155 4 described in Section 21-25), at the rate of 1.5% per month or
156156 5 portion thereof for tax years prior to 2023 and at the rate of
157157 6 0.75% per month or portion thereof for tax years 2023 and
158158 7 thereafter until paid or forfeited (as described in Section
159159 8 21-25).
160160 9 (c) The assessor shall have no power to change the
161161 10 assessment or alter the assessment books in any other manner
162162 11 or for any other purpose so as to change or affect the taxes in
163163 12 that year, except as ordered by the board of appeals (until the
164164 13 first Monday in December 1998 and the board of review
165165 14 beginning the first Monday in December 1998 and thereafter).
166166 15 The county assessor shall make all changes and corrections
167167 16 ordered by the board of appeals (until the first Monday in
168168 17 December 1998 and the board of review beginning the first
169169 18 Monday in December 1998 and thereafter). The county assessor
170170 19 may for the purpose of revision by the board of appeals (until
171171 20 the first Monday in December 1998 and the board of review
172172 21 beginning the first Monday in December 1998 and thereafter)
173173 22 certify the assessment books for any town or taxing district
174174 23 after or when such books are completed.
175175 24 (Source: P.A. 96-1553, eff. 3-10-11.)
176176 25 (35 ILCS 200/18-250)
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187187 1 Sec. 18-250. Additions to forfeited taxes and unpaid
188188 2 special assessments; fee for estimate.
189189 3 (a) When any property has been forfeited for taxes or
190190 4 special assessments, the clerk shall compute the amount of
191191 5 back taxes and special assessments, interest, statutory costs,
192192 6 and printer's fees remaining due, with one year's interest on
193193 7 all taxes forfeited, and enter them upon the collector's books
194194 8 as separate items. Except as otherwise provided in Section
195195 9 21-375, the aggregate so computed shall be collected in the
196196 10 same manner as the taxes on other property for that year. The
197197 11 county clerk shall examine the forfeitures, and strike all
198198 12 errors and make corrections as necessary. In counties with
199199 13 less than 3,000,000 inhabitants, interest Interest added to
200200 14 forfeitures under this Section shall be at the rate of 12% per
201201 15 year. In counties with 3,000,000 or more inhabitants, interest
202202 16 shall accrue at the rate of 12% per year for tax years prior to
203203 17 2023 and at the rate of 0.75% per month or portion thereof for
204204 18 tax years 2023 and thereafter.
205205 19 (b) In counties with 3,000,000 or more inhabitants, taxes
206206 20 first extended for prior years, or previously extended for
207207 21 prior years for which application for judgment and order of
208208 22 sale is not already pending, shall be added to the tax of the
209209 23 current year, with interest and costs as provided by law.
210210 24 Forfeitures shall not be so added, but they shall remain a lien
211211 25 on the property upon which they were charged until paid or sold
212212 26 as provided by law. There shall be added to such forfeitures
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223223 1 annually the same interest as would be added if forfeited
224224 2 annually, until paid or sold, and the addition of each year's
225225 3 interest shall be considered a separate forfeiture.
226226 4 Forfeitures may be redeemed in the manner provided in Section
227227 5 21-370 or 21-375. Taxes and special assessments for which
228228 6 application for judgment and order of sale is pending, or
229229 7 entered but not enforced for any reason, shall not be added to
230230 8 the tax for the current year. However, if the taxes and special
231231 9 assessments remain unpaid, the property, shall be advertised
232232 10 and sold under judgments and orders of sale to be entered in
233233 11 pending applications, or already entered in prior
234234 12 applications, including judgments and orders of sale under
235235 13 which the purchaser fails to complete his or her purchase.
236236 14 (c) In counties with 3,000,000 or more inhabitants, on or
237237 15 before January 1, 2001 and during each year thereafter, the
238238 16 county clerk shall compute the amount of taxes on each
239239 17 property that remain due or forfeited for any year prior to the
240240 18 current year and have not become subject to Sections 20-180
241241 19 through 20-190, and the clerk shall enter the same upon the
242242 20 collector's warrant books of the current and all following
243243 21 years as separate items in a suitable column. The county clerk
244244 22 shall examine the collector's warrant books and the Tax
245245 23 Judgment, Sale, Redemption and Forfeiture records for the
246246 24 appropriate years and may take any other actions as the clerk
247247 25 finds to be necessary or convenient in order to comply with
248248 26 this subsection. On and after January 1, 2001, any taxes for
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259259 1 any year remaining due or forfeited against real property in
260260 2 such county not entered on the current collector's warrant
261261 3 books shall be deemed uncollectible and void, but shall not be
262262 4 subject to the posting or other requirements of Sections
263263 5 20-180 through 20-190.
264264 6 (d) In counties with 100,000 or more inhabitants, the
265265 7 county clerk shall, when making the annual collector's books,
266266 8 in a suitable column, insert and designate previous
267267 9 forfeitures of general taxes by the word "forfeiture", to be
268268 10 stamped opposite each property forfeited at the last previous
269269 11 tax sale for general taxes and not redeemed or purchased
270270 12 previous to the completion of the collector's books. The
271271 13 collectors of general taxes shall stamp upon all bills
272272 14 rendered and receipts given the information on the collector's
273273 15 books regarding forfeiture of general taxes, and the stamped
274274 16 notation shall also refer the recipient to the county clerk
275275 17 for full information. The county clerk shall be allowed to
276276 18 collect from the person requesting an estimate of costs of
277277 19 redemption of a forfeited property, the fee provided by law.
278278 20 (Source: P.A. 91-668, eff. 12-22-99.)
279279 21 (35 ILCS 200/21-15)
280280 22 Sec. 21-15. General tax due dates; default by mortgage
281281 23 lender. Except as otherwise provided in this Section or
282282 24 Section 21-40, all property upon which the first installment
283283 25 of taxes remains unpaid on the later of (i) June 1 or (ii) the
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294294 1 day after the date specified on the real estate tax bill as the
295295 2 first installment due date annually shall be deemed delinquent
296296 3 and shall bear interest after that date at the rate of 1.5% 1
297297 4 1/2% per month or portion thereof in counties with less than
298298 5 3,000,000 inhabitants. In counties with 3,000,000 or more
299299 6 inhabitants, interest shall accrue on unpaid taxes at the rate
300300 7 of 1.5% per month or portion thereof for tax years prior to
301301 8 2023 and at the rate of 0.75% per month or portion thereof for
302302 9 tax years 2023 and thereafter. Except as otherwise provided in
303303 10 this Section or Section 21-40, all property upon which the
304304 11 second installment of taxes remains due and unpaid on the
305305 12 later of (i) September 1 or (ii) the day after the date
306306 13 specified on the real estate tax bill as the second
307307 14 installment due date, annually, shall be deemed delinquent and
308308 15 shall bear interest after that date at the same interest rate.
309309 16 Notwithstanding any other provision of law, if a taxpayer owes
310310 17 an arrearage of taxes due to an administrative error, and if
311311 18 the county collector sends a separate bill for that arrearage
312312 19 as provided in Section 14-41, then any part of the arrearage of
313313 20 taxes that remains unpaid on the day after the due date
314314 21 specified on that tax bill shall be deemed delinquent and
315315 22 shall bear interest after that date at the rate of 1 1/2% per
316316 23 month or portion thereof. All interest collected shall be paid
317317 24 into the general fund of the county. Payment received by mail
318318 25 and postmarked on or before the required due date is not
319319 26 delinquent.
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330330 1 Property not subject to the interest charge in Section
331331 2 9-260 or Section 9-265 shall also not be subject to the
332332 3 interest charge imposed by this Section until such time as the
333333 4 owner of the property receives actual notice of and is billed
334334 5 for the principal amount of back taxes due and owing.
335335 6 If an Illinois resident who is a member of the Illinois
336336 7 National Guard or a reserve component of the armed forces of
337337 8 the United States and who has an ownership interest in
338338 9 property taxed under this Act is called to active duty for
339339 10 deployment outside the continental United States and is on
340340 11 active duty on the due date of any installment of taxes due
341341 12 under this Act, he or she shall not be deemed delinquent in the
342342 13 payment of the installment and no interest shall accrue or be
343343 14 charged as a penalty on the installment until 180 days after
344344 15 that member returns from active duty. To be deemed not
345345 16 delinquent in the payment of an installment of taxes and any
346346 17 interest on that installment, the reservist or guardsperson
347347 18 must make a reasonable effort to notify the county clerk and
348348 19 the county collector of his or her activation to active duty
349349 20 and must notify the county clerk and the county collector
350350 21 within 180 days after his or her deactivation and provide
351351 22 verification of the date of his or her deactivation. An
352352 23 installment of property taxes on the property of any reservist
353353 24 or guardsperson who fails to provide timely notice and
354354 25 verification of deactivation to the county clerk is subject to
355355 26 interest and penalties as delinquent taxes under this Code
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366366 1 from the date of deactivation.
367367 2 Notwithstanding any other provision of law, when any
368368 3 unpaid taxes become delinquent under this Section through the
369369 4 fault of the mortgage lender, (i) the interest assessed under
370370 5 this Section for delinquent taxes shall be charged against the
371371 6 mortgage lender and not the mortgagor and (ii) the mortgage
372372 7 lender shall pay the taxes, redeem the property and take all
373373 8 necessary steps to remove any liens accruing against the
374374 9 property because of the delinquency. In the event that more
375375 10 than one entity meets the definition of mortgage lender with
376376 11 respect to any mortgage, the interest shall be assessed
377377 12 against the mortgage lender responsible for servicing the
378378 13 mortgage. Unpaid taxes shall be deemed delinquent through the
379379 14 fault of the mortgage lender only if: (a) the mortgage lender
380380 15 has received all payments due the mortgage lender for the
381381 16 property being taxed under the written terms of the mortgage
382382 17 or promissory note secured by the mortgage, (b) the mortgage
383383 18 lender holds funds in escrow to pay the taxes, and (c) the
384384 19 funds are sufficient to pay the taxes after deducting all
385385 20 amounts reasonably anticipated to become due for all hazard
386386 21 insurance premiums and mortgage insurance premiums and any
387387 22 other assessments to be paid from the escrow under the terms of
388388 23 the mortgage. For purposes of this Section, an amount is
389389 24 reasonably anticipated to become due if it is payable within
390390 25 12 months from the time of determining the sufficiency of
391391 26 funds held in escrow. Unpaid taxes shall not be deemed
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402402 1 delinquent through the fault of the mortgage lender if the
403403 2 mortgage lender was directed in writing by the mortgagor not
404404 3 to pay the property taxes, or if the failure to pay the taxes
405405 4 when due resulted from inadequate or inaccurate parcel
406406 5 information provided by the mortgagor, a title or abstract
407407 6 company, or by the agency or unit of government assessing the
408408 7 tax.
409409 8 (Source: P.A. 97-944, eff. 8-10-12; 98-286, eff. 1-1-14.)
410410 9 (35 ILCS 200/21-25)
411411 10 Sec. 21-25. Due dates; accelerated billing in counties of
412412 11 3,000,000 or more. Except as hereinafter provided and as
413413 12 provided in Section 21-40, in counties with 3,000,000 or more
414414 13 inhabitants in which the accelerated method of billing and
415415 14 paying taxes provided for in Section 21-30 is in effect, the
416416 15 estimated first installment of unpaid taxes shall be deemed
417417 16 delinquent and shall bear interest after March 1 and until
418418 17 paid or forfeited, at the rate of 1.5% 1 1/2% per month or
419419 18 portion thereof for tax years prior to 2023 and at the rate of
420420 19 0.75% per month or portion thereof for tax years 2023 and
421421 20 thereafter until paid or forfeited. For tax year 2010, the
422422 21 estimated first installment of unpaid taxes shall be deemed
423423 22 delinquent and shall bear interest after April 1 at the rate of
424424 23 1.5% per month or portion thereof until paid or forfeited. For
425425 24 tax year 2022, the estimated first installment of unpaid taxes
426426 25 shall be deemed delinquent and shall bear interest after April
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437437 1 1, 2023 at the rate of 1.5% per month or portion thereof until
438438 2 paid or forfeited. For all tax years, the second installment
439439 3 of unpaid taxes shall be deemed delinquent and shall bear
440440 4 interest after August 1 annually at the same interest rate
441441 5 until paid or forfeited. Notwithstanding any other provision
442442 6 of law, if a taxpayer owes an arrearage of taxes due to an
443443 7 administrative error, and if the county collector sends a
444444 8 separate bill for that arrearage as provided in Section 14-41,
445445 9 then any part of the arrearage of taxes that remains unpaid on
446446 10 the day after the due date specified on that tax bill shall be
447447 11 deemed delinquent and shall bear interest after that date at
448448 12 the rate of 1.5% 1 1/2% per month or portion thereof for tax
449449 13 years prior to 2023 and at the rate of 0.75% per month or
450450 14 portion thereof for tax year 2023 and thereafter.
451451 15 If the county board elects by ordinance adopted prior to
452452 16 July 1 of a levy year to provide for taxes to be paid in 4
453453 17 installments, each installment for that levy year and each
454454 18 subsequent year shall be deemed delinquent and shall begin to
455455 19 bear interest 30 days after the date specified by the
456456 20 ordinance for mailing bills and until paid of forfeited , at
457457 21 the rate of 1.5% 1 1/2% per month or portion thereof for tax
458458 22 years prior to 2023 and at the rate of 0.75% per month or
459459 23 portion thereof for tax years 2023 and thereafter , until paid
460460 24 or forfeited.
461461 25 Payment received by mail and postmarked on or before the
462462 26 required due date is not delinquent.
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473473 1 Taxes levied on homestead property in which a member of
474474 2 the National Guard or reserves of the armed forces of the
475475 3 United States who was called to active duty on or after August
476476 4 1, 1990, and who has an ownership interest, shall not be deemed
477477 5 delinquent and no interest shall accrue or be charged as a
478478 6 penalty on such taxes due and payable in 1991 or 1992 until one
479479 7 year after that member returns to civilian status.
480480 8 If an Illinois resident who is a member of the Illinois
481481 9 National Guard or a reserve component of the armed forces of
482482 10 the United States and who has an ownership interest in
483483 11 property taxed under this Act is called to active duty for
484484 12 deployment outside the continental United States and is on
485485 13 active duty on the due date of any installment of taxes due
486486 14 under this Act, he or she shall not be deemed delinquent in the
487487 15 payment of the installment and no interest shall accrue or be
488488 16 charged as a penalty on the installment until 180 days after
489489 17 that member returns to civilian status. To be deemed not
490490 18 delinquent in the payment of an installment of taxes and any
491491 19 interest on that installment, the reservist or guardsperson
492492 20 must make a reasonable effort to notify the county clerk and
493493 21 the county collector of his or her activation to active duty
494494 22 and must notify the county clerk and the county collector
495495 23 within 180 days after his or her deactivation and provide
496496 24 verification of the date of his or her deactivation. An
497497 25 installment of property taxes on the property of any reservist
498498 26 or guardsperson who fails to provide timely notice and
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508508 HB3258 - 14 - LRB103 26864 HLH 53228 b
509509 1 verification of deactivation to the county clerk is subject to
510510 2 interest and penalties as delinquent taxes under this Code
511511 3 from the date of deactivation.
512512 4 (Source: P.A. 102-1112, eff. 12-21-22.)
513513 5 (35 ILCS 200/21-45)
514514 6 Sec. 21-45. Failure to issue tax bill in prior year. In the
515515 7 event no tax bill was issued as provided in Section 21-30, on
516516 8 any property in any previous year for any reason, one tax bill
517517 9 shall be prepared and mailed by July 1 of the year subsequent
518518 10 to the year in which no tax bill was issued, and taxes on that
519519 11 property for that year only shall bear interest after the
520520 12 first day of August of that year and until paid or forfeited at
521521 13 the rate of 1.5% 1 1/2% per month or portion thereof for tax
522522 14 years prior to 2023 and at the rate of 0.75% per month or
523523 15 portion thereof for tax years 2023 and thereafter until paid
524524 16 or forfeited.
525525 17 (Source: P.A. 87-17; 88-455.)
526526 18 Section 99. Effective date. This Act takes effect upon
527527 19 becoming law.
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533533 HB3258 - 14 - LRB103 26864 HLH 53228 b