The immediate effect of this bill, which becomes effective upon being signed into law, is to ensure that counties with larger populations will now be required to handle tax delinquencies in a consistent manner. By notifying taxing districts of any delinquencies 60 days after the second installment due date, the bill seeks to enhance accountability among lessees and strengthen the revenue collection process for local governments. Consequently, it could lead to increased awareness about the importance of timely tax payments among lessees of properties owned by taxing districts.
Summary
SB0161 amends the Property Tax Code of Illinois, specifically addressing the issue of delinquency regarding property taxes owed by lessees of properties owned by taxing districts. Previously, the provisions concerning such delinquencies were applicable only in counties with populations greater than 800,000 but less than 1,000,000. With this amendment, the bill expands the scope to include all counties with populations below 3,000,000. The change aims to standardize the handling of unpaid property taxes across a wider range of municipalities in the state.
Contention
There may be concerns surrounding the implications of this legislation. Critics might argue that expanding tax enforcement could unfairly burden lessees, particularly those who may be facing financial hardships. Such provisions require swift legal action from the county's State's Attorney in cases of delinquency, potentially leading to court actions against those unable to pay their taxes on time. The balancing of fiscal responsibility with leniency for vulnerable populations will likely be a point of contention in discussions about the bill's implementation.
Education: financing; limitations on mills levied for school operating purposes; revise. Amends secs. 1211 & 1211a of 1976 PA 451 (MCL 380.1211 & 380.1211a).