Illinois 2023-2024 Regular Session

Illinois House Bill HB4125 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	Public Act 103-0662
2	1		HB4125 EnrolledLRB103 33563 HLH 63375 b HB4125 Enrolled LRB103 33563 HLH 63375 b
3	2		HB4125 Enrolled LRB103 33563 HLH 63375 b
4		-	AN ACT concerning revenue.
5		-	Be it enacted by the People of the State of Illinois,
6		-	represented in the General Assembly:
7		-	Section 5. The Property Tax Code is amended by changing
8		-	Section 14-15 as follows:
9		-	(35 ILCS 200/14-15)
10		-	Sec. 14-15. Certificate of error; counties of 3,000,000 or
11		-	more.
12		-	(a) In counties with 3,000,000 or more inhabitants, if,
13		-	after the assessment is certified pursuant to Section 16-150,
14		-	but subject to the limitations of subsection (c) of this
15		-	Section, the county assessor discovers an error or mistake in
16		-	the assessment after the assessment is certified pursuant to
17		-	Section 16-150, the assessor shall execute a certificate
18		-	setting forth the nature and cause of the error, unless any
19		-	time limitation applying to that certificate of error has
20		-	expired. The certificate when endorsed by the county assessor,
21		-	or when endorsed by the county assessor and board of appeals
22		-	(until the first Monday in December 1998 and the board of
23		-	review beginning the first Monday in December 1998 and
24		-	thereafter) where the certificate is executed for any
25		-	assessment which was the subject of a complaint filed in the
26		-	board of appeals (until the first Monday in December 1998 and
	3	+	1 AN ACT concerning revenue.
	4	+	2 Be it enacted by the People of the State of Illinois,
	5	+	3 represented in the General Assembly:
	6	+	4 Section 5. The Property Tax Code is amended by changing
	7	+	5 Section 14-15 as follows:
	8	+	6 (35 ILCS 200/14-15)
	9	+	7 Sec. 14-15. Certificate of error; counties of 3,000,000 or
	10	+	8 more.
	11	+	9 (a) In counties with 3,000,000 or more inhabitants, if,
	12	+	10 after the assessment is certified pursuant to Section 16-150,
	13	+	11 but subject to the limitations of subsection (c) of this
	14	+	12 Section, the county assessor discovers an error or mistake in
	15	+	13 the assessment after the assessment is certified pursuant to
	16	+	14 Section 16-150, the assessor shall execute a certificate
	17	+	15 setting forth the nature and cause of the error, unless any
	18	+	16 time limitation applying to that certificate of error has
	19	+	17 expired. The certificate when endorsed by the county assessor,
	20	+	18 or when endorsed by the county assessor and board of appeals
	21	+	19 (until the first Monday in December 1998 and the board of
	22	+	20 review beginning the first Monday in December 1998 and
	23	+	21 thereafter) where the certificate is executed for any
	24	+	22 assessment which was the subject of a complaint filed in the
	25	+	23 board of appeals (until the first Monday in December 1998 and
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33		-	the board of review beginning the first Monday in December
34		-	1998 and thereafter) for the tax year for which the
35		-	certificate is issued, may, either be certified according to
36		-	the procedure authorized by this Section or be presented and
37		-	received in evidence in any court of competent jurisdiction,
38		-	provided that the certificate is endorsed by the county
39		-	assessor or, if the certificate is executed for an assessment
40		-	that was the subject of a complaint filed in the board of
41		-	review for the tax year for which the certificate is issued,
42		-	endorsed by the county assessor and the board of review.
43		-	Certification is authorized, at the discretion of the county
44		-	assessor, for: (1) certificates of error allowing homestead
45		-	exemptions under Article 15; (2) certificates of error on
46		-	residential property of 6 units or less; (3) certificates of
47		-	error allowing exemption of the property pursuant to Section
48		-	14-25; and (4) other certificates of error reducing assessed
49		-	value by less than $100,000. Any certificate of error not
50		-	certified shall be presented to the court. The county assessor
51		-	shall develop reasonable procedures for the filing and
52		-	processing of certificates of error. Prior to the
53		-	certification or presentation to the court, the county
54		-	assessor or his or her designee shall execute and include in
55		-	the certificate of error a statement attesting that all
56		-	procedural requirements pertaining to the issuance of the
57		-	certificate of error have been met and that in fact an error
58		-	exists. When so introduced in evidence such certificate shall
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	34	+	1 the board of review beginning the first Monday in December
	35	+	2 1998 and thereafter) for the tax year for which the
	36	+	3 certificate is issued, may, either be certified according to
	37	+	4 the procedure authorized by this Section or be presented and
	38	+	5 received in evidence in any court of competent jurisdiction,
	39	+	6 provided that the certificate is endorsed by the county
	40	+	7 assessor or, if the certificate is executed for an assessment
	41	+	8 that was the subject of a complaint filed in the board of
	42	+	9 review for the tax year for which the certificate is issued,
	43	+	10 endorsed by the county assessor and the board of review.
	44	+	11 Certification is authorized, at the discretion of the county
	45	+	12 assessor, for: (1) certificates of error allowing homestead
	46	+	13 exemptions under Article 15; (2) certificates of error on
	47	+	14 residential property of 6 units or less; (3) certificates of
	48	+	15 error allowing exemption of the property pursuant to Section
	49	+	16 14-25; and (4) other certificates of error reducing assessed
	50	+	17 value by less than $100,000. Any certificate of error not
	51	+	18 certified shall be presented to the court. The county assessor
	52	+	19 shall develop reasonable procedures for the filing and
	53	+	20 processing of certificates of error. Prior to the
	54	+	21 certification or presentation to the court, the county
	55	+	22 assessor or his or her designee shall execute and include in
	56	+	23 the certificate of error a statement attesting that all
	57	+	24 procedural requirements pertaining to the issuance of the
	58	+	25 certificate of error have been met and that in fact an error
	59	+	26 exists. When so introduced in evidence such certificate shall
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61		-	become a part of the court records, and shall not be removed
62		-	from the files except upon the order of the court.
63		-	Certificates of error that will be presented to the court
64		-	shall be filed as an objection in the application for judgment
65		-	and order of sale for the year in relation to which the
66		-	certificate is made or as an amendment to the objection under
67		-	subsection (b). Certificates of error that are to be certified
68		-	according to the procedure authorized by this Section need not
69		-	be presented to the court as an objection or an amendment under
70		-	subsection (b). The State's Attorney of the county in which
71		-	the property is situated shall mail a copy of any final
72		-	judgment entered by the court regarding any certificate of
73		-	error to the taxpayer of record for the year in question.
74		-	Any unpaid taxes after the entry of the final judgment by
75		-	the court or certification on certificates issued under this
76		-	Section may be included in a special tax sale, provided that an
77		-	advertisement is published and a notice is mailed to the
78		-	person in whose name the taxes were last assessed, in a form
79		-	and manner substantially similar to the advertisement and
80		-	notice required under Sections 21-110 and 21-135. The
81		-	advertisement and sale shall be subject to all provisions of
82		-	law regulating the annual advertisement and sale of delinquent
83		-	property, to the extent that those provisions may be made
84		-	applicable.
85		-	A certificate of error certified under this Section shall
86		-	be given effect by the county treasurer, who shall mark the tax
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88	63
89		-	books and, upon receipt of one of the following certificates
90		-	from the county assessor or the county assessor and the board
91		-	of review where the board of review is required to endorse the
92		-	certificate of error, shall issue refunds to the taxpayer
93		-	accordingly:
94		-	"CERTIFICATION
95		-	I, .................., county assessor, hereby certify
96		-	that the Certificates of Error set out on the attached
97		-	list have been duly issued to correct an error or mistake
98		-	in the assessment."
99		-	"CERTIFICATION
100		-	I, .................., county assessor, and we,
101		-	........................................................,
102		-	members of the board of review, hereby certify that the
103		-	Certificates of Error set out on the attached list have
104		-	been duly issued to correct an error or mistake in the
105		-	assessment and that any certificates of error required to
106		-	be endorsed by the board of review have been so endorsed."
107		-	The county treasurer has the power to mark the tax books to
108		-	reflect the issuance of certificates of error certified
109		-	according to the procedure authorized in this Section for
110		-	certificates of error issued under Section 14-25 or
111		-	certificates of error issued to and including 3 years after
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114		-	the date on which the annual judgment and order of sale for
115		-	that tax year was first entered. The county treasurer has the
116		-	power to issue refunds to the taxpayer as set forth above until
117		-	all refunds authorized by this Section have been completed.
118		-	To the extent that the certificate of error obviates the
119		-	liability for nonpayment of taxes, certification of a
120		-	certificate of error according to the procedure authorized in
121		-	this Section shall operate to vacate any judgment or
122		-	forfeiture as to that year's taxes, and the warrant books and
123		-	judgment books shall be marked to reflect that the judgment or
124		-	forfeiture has been vacated.
125		-	(b) Nothing in subsection (a) of this Section shall be
126		-	construed to prohibit the execution, endorsement, issuance,
127		-	and adjudication of a certificate of error if (i) the annual
128		-	judgment and order of sale for the tax year in question is
129		-	reopened for further proceedings upon consent of the county
130		-	collector and county assessor, represented by the State's
131		-	Attorney, and (ii) a new final judgment is subsequently
132		-	entered pursuant to the certificate. This subsection (b) shall
133		-	be construed as declarative of existing law and not as a new
134		-	enactment.
135		-	(c) No certificate of error, other than a certificate to
136		-	establish an exemption under Section 14-25, shall be executed
137		-	for any tax year more than 3 years after the date on which the
138		-	annual judgment and order of sale for that tax year was first
139		-	entered, except that during calendar years 1999 and 2000 a
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	70	+	1 become a part of the court records, and shall not be removed
	71	+	2 from the files except upon the order of the court.
	72	+	3 Certificates of error that will be presented to the court
	73	+	4 shall be filed as an objection in the application for judgment
	74	+	5 and order of sale for the year in relation to which the
	75	+	6 certificate is made or as an amendment to the objection under
	76	+	7 subsection (b). Certificates of error that are to be certified
	77	+	8 according to the procedure authorized by this Section need not
	78	+	9 be presented to the court as an objection or an amendment under
	79	+	10 subsection (b). The State's Attorney of the county in which
	80	+	11 the property is situated shall mail a copy of any final
	81	+	12 judgment entered by the court regarding any certificate of
	82	+	13 error to the taxpayer of record for the year in question.
	83	+	14 Any unpaid taxes after the entry of the final judgment by
	84	+	15 the court or certification on certificates issued under this
	85	+	16 Section may be included in a special tax sale, provided that an
	86	+	17 advertisement is published and a notice is mailed to the
	87	+	18 person in whose name the taxes were last assessed, in a form
	88	+	19 and manner substantially similar to the advertisement and
	89	+	20 notice required under Sections 21-110 and 21-135. The
	90	+	21 advertisement and sale shall be subject to all provisions of
	91	+	22 law regulating the annual advertisement and sale of delinquent
	92	+	23 property, to the extent that those provisions may be made
	93	+	24 applicable.
	94	+	25 A certificate of error certified under this Section shall
	95	+	26 be given effect by the county treasurer, who shall mark the tax
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142		-	certificate of error may be executed for any tax year,
143		-	provided that the error or mistake in the assessment was
144		-	discovered no more than 3 years after the date on which the
145		-	annual judgment and order of sale for that tax year was first
146		-	entered.
147		-	(d) The time limitation of subsection (c) shall not apply
148		-	to a certificate of error correcting an assessment to $1,
149		-	under Section 10-35, on a parcel that a subdivision or planned
150		-	development has acquired by adverse possession, if, during the
151		-	tax year for which the certificate is executed, the
152		-	subdivision, association, or planned development used the
153		-	parcel as common area, as defined in Section 10-35, and if
154		-	application for the certificate of error is made prior to
155		-	December 1, 1997.
156		-	(e) The changes made by this amendatory Act of the 91st
157		-	General Assembly apply to certificates of error issued before,
158		-	on, and after the effective date of this amendatory Act of the
159		-	91st General Assembly.
160		-	(f) The changes made by this amendatory Act of the 103rd
161		-	General Assembly apply to certificates of error issued on or
162		-	after the effective date of this amendatory Act of the 103rd
163		-	General Assembly for taxable years 2004 or thereafter.
164		-	(Source: P.A. 95-644, eff. 10-12-07.)
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	106	+	1 books and, upon receipt of one of the following certificates
	107	+	2 from the county assessor or the county assessor and the board
	108	+	3 of review where the board of review is required to endorse the
	109	+	4 certificate of error, shall issue refunds to the taxpayer
	110	+	5 accordingly:
	111	+	6 "CERTIFICATION
	112	+	7 I, .................., county assessor, hereby certify
	113	+	8 that the Certificates of Error set out on the attached
	114	+	9 list have been duly issued to correct an error or mistake
	115	+	10 in the assessment."
	116	+	11 "CERTIFICATION
	117	+	12 I, .................., county assessor, and we,
	118	+	13 ........................................................,
	119	+	14 members of the board of review, hereby certify that the
	120	+	15 Certificates of Error set out on the attached list have
	121	+	16 been duly issued to correct an error or mistake in the
	122	+	17 assessment and that any certificates of error required to
	123	+	18 be endorsed by the board of review have been so endorsed."
	124	+	19 The county treasurer has the power to mark the tax books to
	125	+	20 reflect the issuance of certificates of error certified
	126	+	21 according to the procedure authorized in this Section for
	127	+	22 certificates of error issued under Section 14-25 or
	128	+	23 certificates of error issued to and including 3 years after
	129	+
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	132	+
	133	+
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	139	+	1 the date on which the annual judgment and order of sale for
	140	+	2 that tax year was first entered. The county treasurer has the
	141	+	3 power to issue refunds to the taxpayer as set forth above until
	142	+	4 all refunds authorized by this Section have been completed.
	143	+	5 To the extent that the certificate of error obviates the
	144	+	6 liability for nonpayment of taxes, certification of a
	145	+	7 certificate of error according to the procedure authorized in
	146	+	8 this Section shall operate to vacate any judgment or
	147	+	9 forfeiture as to that year's taxes, and the warrant books and
	148	+	10 judgment books shall be marked to reflect that the judgment or
	149	+	11 forfeiture has been vacated.
	150	+	12 (b) Nothing in subsection (a) of this Section shall be
	151	+	13 construed to prohibit the execution, endorsement, issuance,
	152	+	14 and adjudication of a certificate of error if (i) the annual
	153	+	15 judgment and order of sale for the tax year in question is
	154	+	16 reopened for further proceedings upon consent of the county
	155	+	17 collector and county assessor, represented by the State's
	156	+	18 Attorney, and (ii) a new final judgment is subsequently
	157	+	19 entered pursuant to the certificate. This subsection (b) shall
	158	+	20 be construed as declarative of existing law and not as a new
	159	+	21 enactment.
	160	+	22 (c) No certificate of error, other than a certificate to
	161	+	23 establish an exemption under Section 14-25, shall be executed
	162	+	24 for any tax year more than 3 years after the date on which the
	163	+	25 annual judgment and order of sale for that tax year was first
	164	+	26 entered, except that during calendar years 1999 and 2000 a
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	175	+	1 certificate of error may be executed for any tax year,
	176	+	2 provided that the error or mistake in the assessment was
	177	+	3 discovered no more than 3 years after the date on which the
	178	+	4 annual judgment and order of sale for that tax year was first
	179	+	5 entered.
	180	+	6 (d) The time limitation of subsection (c) shall not apply
	181	+	7 to a certificate of error correcting an assessment to $1,
	182	+	8 under Section 10-35, on a parcel that a subdivision or planned
	183	+	9 development has acquired by adverse possession, if, during the
	184	+	10 tax year for which the certificate is executed, the
	185	+	11 subdivision, association, or planned development used the
	186	+	12 parcel as common area, as defined in Section 10-35, and if
	187	+	13 application for the certificate of error is made prior to
	188	+	14 December 1, 1997.
	189	+	15 (e) The changes made by this amendatory Act of the 91st
	190	+	16 General Assembly apply to certificates of error issued before,
	191	+	17 on, and after the effective date of this amendatory Act of the
	192	+	18 91st General Assembly.
	193	+	19 (f) The changes made by this amendatory Act of the 103rd
	194	+	20 General Assembly apply to certificates of error issued on or
	195	+	21 after the effective date of this amendatory Act of the 103rd
	196	+	22 General Assembly for taxable years 2004 or thereafter.
	197	+	23 (Source: P.A. 95-644, eff. 10-12-07.)
	198	+
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