Illinois 2023-2024 Regular Session

Illinois Senate Bill SB2395 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2395 Introduced 2/10/2023, by Sen. Ram Villivalam 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 200/21-355 Amends the Property Tax Code. Reduces the interest rate for delinquent taxes in Cook County to 0.75% for tax year 2023 and thereafter. LRB103 29197 HLH 57179 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2395 Introduced 2/10/2023, by Sen. Ram Villivalam 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 200/21-355 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 200/21-355 Amends the Property Tax Code. Reduces the interest rate for delinquent taxes in Cook County to 0.75% for tax year 2023 and thereafter. LRB103 29197 HLH 57179 b LRB103 29197 HLH 57179 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2395 Introduced 2/10/2023, by Sen. Ram Villivalam SYNOPSIS AS INTRODUCED:
3	3	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 200/21-355 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 200/21-355
4	4	35 ILCS 200/9-260
5	5	35 ILCS 200/18-250
6	6	35 ILCS 200/21-15
7	7	35 ILCS 200/21-25
8	8	35 ILCS 200/21-45
9	9	35 ILCS 200/21-355
10	10	Amends the Property Tax Code. Reduces the interest rate for delinquent taxes in Cook County to 0.75% for tax year 2023 and thereafter.
11	11	LRB103 29197 HLH 57179 b LRB103 29197 HLH 57179 b
12	12	LRB103 29197 HLH 57179 b
13	13	A BILL FOR
14	14	SB2395LRB103 29197 HLH 57179 b SB2395 LRB103 29197 HLH 57179 b
15	15	SB2395 LRB103 29197 HLH 57179 b
16	16	1 AN ACT concerning revenue.
17	17	2 Be it enacted by the People of the State of Illinois,
18	18	3 represented in the General Assembly:
19	19	4 Section 5. The Property Tax Code is amended by changing
20	20	5 Sections 9-260, 18-250, 21-15, 21-25, 21-45, and 21-355 as
21	21	6 follows:
22	22	7 (35 ILCS 200/9-260)
23	23	8 Sec. 9-260. Assessment of omitted property; counties of
24	24	9 3,000,000 or more.
25	25	10 (a) After signing the affidavit, the county assessor shall
26	26	11 have power, when directed by the board of appeals (until the
27	27	12 first Monday in December 1998 and the board of review
28	28	13 beginning the first Monday in December 1998 and thereafter),
29	29	14 or on his or her own initiative, subject to the limitations of
30	30	15 Sections 9-265 and 9-270, to assess properties which may have
31	31	16 been omitted from assessments for the current year and not
32	32	17 more than 3 years prior to the current year for which the
33	33	18 property was liable to be taxed, and for which the tax has not
34	34	19 been paid, but only on notice and an opportunity to be heard in
35	35	20 the manner and form required by law, and shall enter the
36	36	21 assessments upon the assessment books. Any notice shall
37	37	22 include (i) a request that a person receiving the notice who is
38	38	23 not the current taxpayer contact the office of the county
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42	42	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2395 Introduced 2/10/2023, by Sen. Ram Villivalam SYNOPSIS AS INTRODUCED:
43	43	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 200/21-355 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 200/21-355
44	44	35 ILCS 200/9-260
45	45	35 ILCS 200/18-250
46	46	35 ILCS 200/21-15
47	47	35 ILCS 200/21-25
48	48	35 ILCS 200/21-45
49	49	35 ILCS 200/21-355
50	50	Amends the Property Tax Code. Reduces the interest rate for delinquent taxes in Cook County to 0.75% for tax year 2023 and thereafter.
51	51	LRB103 29197 HLH 57179 b LRB103 29197 HLH 57179 b
52	52	LRB103 29197 HLH 57179 b
53	53	A BILL FOR
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59	59	35 ILCS 200/9-260
60	60	35 ILCS 200/18-250
61	61	35 ILCS 200/21-15
62	62	35 ILCS 200/21-25
63	63	35 ILCS 200/21-45
64	64	35 ILCS 200/21-355
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83	83	1 assessor and explain that the person is not the current
84	84	2 taxpayer, which contact may be made on the telephone, in
85	85	3 writing, or in person upon receipt of the notice, and (ii) the
86	86	4 name, address, and telephone number of the appropriate
87	87	5 personnel in the office of the county assessor to whom the
88	88	6 response should be made. Any time period for the review of an
89	89	7 omitted assessment included in the notice shall be consistent
90	90	8 with the time period established by the assessor in accordance
91	91	9 with subsection (a) of Section 12-55. No charge for tax of
92	92	10 previous years shall be made against any property if (1) the
93	93	11 assessor failed to notify the board of review of the omitted
94	94	12 assessment in accordance with subsection (a-1) of this
95	95	13 Section; (2) the property was last assessed as unimproved, the
96	96	14 owner of such property gave notice of subsequent improvements
97	97	15 and requested a reassessment as required by Section 9-180, and
98	98	16 reassessment of the property was not made within the 16 month
99	99	17 period immediately following the receipt of that notice; (3)
100	100	18 the owner of the property gave notice as required by Section
101	101	19 9-265; (4) the assessor received a building permit for the
102	102	20 property evidencing that new construction had occurred or was
103	103	21 occurring on the property but failed to list the improvement
104	104	22 on the tax rolls; (5) the assessor received a plat map, plat of
105	105	23 survey, ALTA survey, mortgage survey, or other similar
106	106	24 document containing the omitted property but failed to list
107	107	25 the improvement on the tax rolls; (6) the assessor received a
108	108	26 real estate transfer declaration indicating a sale from an
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119	119	1 exempt property owner to a non-exempt property owner but
120	120	2 failed to list the property on the tax rolls; or (7) the
121	121	3 property was the subject of an assessment appeal before the
122	122	4 assessor or the board of review that had included the intended
123	123	5 omitted property as part of the assessment appeal and provided
124	124	6 evidence of its market value.
125	125	7 (a-1) After providing notice and an opportunity to be
126	126	8 heard as required by subsection (a) of this Section, the
127	127	9 assessor shall render a decision on the omitted assessment,
128	128	10 whether or not the omitted assessment was contested, and shall
129	129	11 mail a notice of the decision to the taxpayer of record or to
130	130	12 the party that contested the omitted assessment. The notice of
131	131	13 decision shall contain a statement that the decision may be
132	132	14 appealed to the board of review. The decision and all evidence
133	133	15 used in the decision shall be transmitted by the assessor to
134	134	16 the board of review on or before the dates specified in
135	135	17 accordance with Section 16-110.
136	136	18 (b) Any taxes based on the omitted assessment of a
137	137	19 property pursuant to Sections 9-260 through 9-270 and Sections
138	138	20 16-135 and 16-140 shall be prepared and mailed at the same time
139	139	21 as the estimated first installment property tax bill for the
140	140	22 preceding year (as described in Section 21-30) is prepared and
141	141	23 mailed. The omitted assessment tax bill is not due until the
142	142	24 date on which the second installment property tax bill for the
143	143	25 preceding year becomes due. The omitted assessment tax bill
144	144	26 shall be deemed delinquent and shall bear interest beginning
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155	155	1 on the day after the due date of the second installment (as
156	156	2 described in Section 21-25). Any taxes for omitted assessments
157	157	3 for a tax year prior to tax year 2023 that are deemed
158	158	4 delinquent after the due date of the second installment tax
159	159	5 bill shall bear interest at the rate of 1.5% per month or
160	160	6 portion thereof until paid or forfeited (as described in
161	161	7 Section 21-25). Any taxes for omitted assessments for tax year
162	162	8 2023 or thereafter that are deemed delinquent after the due
163	163	9 date of the second installment tax bill shall bear interest at
164	164	10 the rate of 0.75% per month or portion thereof until paid or
165	165	11 forfeited (as described in Section 21-25).
166	166	12 (c) The assessor shall have no power to change the
167	167	13 assessment or alter the assessment books in any other manner
168	168	14 or for any other purpose so as to change or affect the taxes in
169	169	15 that year, except as ordered by the board of appeals (until the
170	170	16 first Monday in December 1998 and the board of review
171	171	17 beginning the first Monday in December 1998 and thereafter).
172	172	18 The county assessor shall make all changes and corrections
173	173	19 ordered by the board of appeals (until the first Monday in
174	174	20 December 1998 and the board of review beginning the first
175	175	21 Monday in December 1998 and thereafter). The county assessor
176	176	22 may for the purpose of revision by the board of appeals (until
177	177	23 the first Monday in December 1998 and the board of review
178	178	24 beginning the first Monday in December 1998 and thereafter)
179	179	25 certify the assessment books for any town or taxing district
180	180	26 after or when such books are completed.
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191	191	1 (Source: P.A. 96-1553, eff. 3-10-11.)
192	192	2 (35 ILCS 200/18-250)
193	193	3 Sec. 18-250. Additions to forfeited taxes and unpaid
194	194	4 special assessments; fee for estimate.
195	195	5 (a) When any property has been forfeited for taxes or
196	196	6 special assessments, the clerk shall compute the amount of
197	197	7 back taxes and special assessments, interest, statutory costs,
198	198	8 and printer's fees remaining due, with one year's interest on
199	199	9 all taxes forfeited, and enter them upon the collector's books
200	200	10 as separate items. Except as otherwise provided in Section
201	201	11 21-375, the aggregate so computed shall be collected in the
202	202	12 same manner as the taxes on other property for that year. The
203	203	13 county clerk shall examine the forfeitures, and strike all
204	204	14 errors and make corrections as necessary. For counties with
205	205	15 fewer than 3,000,000 inhabitants, interest Interest added to
206	206	16 forfeitures under this Section shall be at the rate of 12% per
207	207	17 year. For counties with 3,000,000 inhabitants or more,
208	208	18 interest added to forfeitures under this Section shall accrue
209	209	19 at the rate of: (i) 12% per year if the forfeiture is for a tax
210	210	20 year prior to tax year 2023; or (ii) 0.75% per month, or
211	211	21 portion thereof, if the forfeiture is for tax year 2023 or any
212	212	22 tax year thereafter.
213	213	23 (b) In counties with 3,000,000 or more inhabitants, taxes
214	214	24 first extended for prior years, or previously extended for
215	215	25 prior years for which application for judgment and order of
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226	226	1 sale is not already pending, shall be added to the tax of the
227	227	2 current year, with interest and costs as provided by law.
228	228	3 Forfeitures shall not be so added, but they shall remain a lien
229	229	4 on the property upon which they were charged until paid or sold
230	230	5 as provided by law. There shall be added to such forfeitures
231	231	6 annually the same interest as would be added if forfeited
232	232	7 annually, until paid or sold, and the addition of each year's
233	233	8 interest shall be considered a separate forfeiture.
234	234	9 Forfeitures may be redeemed in the manner provided in Section
235	235	10 21-370 or 21-375. Taxes and special assessments for which
236	236	11 application for judgment and order of sale is pending, or
237	237	12 entered but not enforced for any reason, shall not be added to
238	238	13 the tax for the current year. However, if the taxes and special
239	239	14 assessments remain unpaid, the property, shall be advertised
240	240	15 and sold under judgments and orders of sale to be entered in
241	241	16 pending applications, or already entered in prior
242	242	17 applications, including judgments and orders of sale under
243	243	18 which the purchaser fails to complete his or her purchase.
244	244	19 (c) In counties with 3,000,000 or more inhabitants, on or
245	245	20 before January 1, 2001 and during each year thereafter, the
246	246	21 county clerk shall compute the amount of taxes on each
247	247	22 property that remain due or forfeited for any year prior to the
248	248	23 current year and have not become subject to Sections 20-180
249	249	24 through 20-190, and the clerk shall enter the same upon the
250	250	25 collector's warrant books of the current and all following
251	251	26 years as separate items in a suitable column. The county clerk
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262	262	1 shall examine the collector's warrant books and the Tax
263	263	2 Judgment, Sale, Redemption and Forfeiture records for the
264	264	3 appropriate years and may take any other actions as the clerk
265	265	4 finds to be necessary or convenient in order to comply with
266	266	5 this subsection. On and after January 1, 2001, any taxes for
267	267	6 any year remaining due or forfeited against real property in
268	268	7 such county not entered on the current collector's warrant
269	269	8 books shall be deemed uncollectible and void, but shall not be
270	270	9 subject to the posting or other requirements of Sections
271	271	10 20-180 through 20-190.
272	272	11 (d) In counties with 100,000 or more inhabitants, the
273	273	12 county clerk shall, when making the annual collector's books,
274	274	13 in a suitable column, insert and designate previous
275	275	14 forfeitures of general taxes by the word "forfeiture", to be
276	276	15 stamped opposite each property forfeited at the last previous
277	277	16 tax sale for general taxes and not redeemed or purchased
278	278	17 previous to the completion of the collector's books. The
279	279	18 collectors of general taxes shall stamp upon all bills
280	280	19 rendered and receipts given the information on the collector's
281	281	20 books regarding forfeiture of general taxes, and the stamped
282	282	21 notation shall also refer the recipient to the county clerk
283	283	22 for full information. The county clerk shall be allowed to
284	284	23 collect from the person requesting an estimate of costs of
285	285	24 redemption of a forfeited property, the fee provided by law.
286	286	25 (Source: P.A. 91-668, eff. 12-22-99.)
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297	297	1 (35 ILCS 200/21-15)
298	298	2 Sec. 21-15. General tax due dates; default by mortgage
299	299	3 lender. Except as otherwise provided in this Section or
300	300	4 Section 21-40, all property upon which the first installment
301	301	5 of taxes remains unpaid on the later of (i) June 1 or (ii) the
302	302	6 day after the date specified on the real estate tax bill as the
303	303	7 first installment due date annually shall be deemed delinquent
304	304	8 and shall bear interest after that date. If the property is
305	305	9 located in a county with fewer than 3,000,000 inhabitants,
306	306	10 then the unpaid taxes shall bear interest at the rate of 1 1/2%
307	307	11 per month or portion thereof. If the property is located in a
308	308	12 county with 3,000,000 or more inhabitants, then the unpaid
309	309	13 taxes shall bear interest at the rate of: (i) 1.5% per month,
310	310	14 or portion thereof, if the unpaid taxes are for a tax year
311	311	15 prior to 2023; or (ii) 0.75% per month, or portion thereof, if
312	312	16 the unpaid taxes are for tax year 2023 or thereafter. Except as
313	313	17 otherwise provided in this Section or Section 21-40, all
314	314	18 property upon which the second installment of taxes remains
315	315	19 due and unpaid on the later of (i) September 1 or (ii) the day
316	316	20 after the date specified on the real estate tax bill as the
317	317	21 second installment due date, annually, shall be deemed
318	318	22 delinquent and shall bear interest after that date at the same
319	319	23 interest rate. Notwithstanding any other provision of law, if
320	320	24 a taxpayer owes an arrearage of taxes due to an administrative
321	321	25 error, and if the county collector sends a separate bill for
322	322	26 that arrearage as provided in Section 14-41, then any part of
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333	333	1 the arrearage of taxes that remains unpaid on the day after the
334	334	2 due date specified on that tax bill shall be deemed delinquent
335	335	3 and shall bear interest after that date at the rate of 1 1/2%
336	336	4 per month or portion thereof. All interest collected shall be
337	337	5 paid into the general fund of the county. Payment received by
338	338	6 mail and postmarked on or before the required due date is not
339	339	7 delinquent.
340	340	8 Property not subject to the interest charge in Section
341	341	9 9-260 or Section 9-265 shall also not be subject to the
342	342	10 interest charge imposed by this Section until such time as the
343	343	11 owner of the property receives actual notice of and is billed
344	344	12 for the principal amount of back taxes due and owing.
345	345	13 If an Illinois resident who is a member of the Illinois
346	346	14 National Guard or a reserve component of the armed forces of
347	347	15 the United States and who has an ownership interest in
348	348	16 property taxed under this Act is called to active duty for
349	349	17 deployment outside the continental United States and is on
350	350	18 active duty on the due date of any installment of taxes due
351	351	19 under this Act, he or she shall not be deemed delinquent in the
352	352	20 payment of the installment and no interest shall accrue or be
353	353	21 charged as a penalty on the installment until 180 days after
354	354	22 that member returns from active duty. To be deemed not
355	355	23 delinquent in the payment of an installment of taxes and any
356	356	24 interest on that installment, the reservist or guardsperson
357	357	25 must make a reasonable effort to notify the county clerk and
358	358	26 the county collector of his or her activation to active duty
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369	369	1 and must notify the county clerk and the county collector
370	370	2 within 180 days after his or her deactivation and provide
371	371	3 verification of the date of his or her deactivation. An
372	372	4 installment of property taxes on the property of any reservist
373	373	5 or guardsperson who fails to provide timely notice and
374	374	6 verification of deactivation to the county clerk is subject to
375	375	7 interest and penalties as delinquent taxes under this Code
376	376	8 from the date of deactivation.
377	377	9 Notwithstanding any other provision of law, when any
378	378	10 unpaid taxes become delinquent under this Section through the
379	379	11 fault of the mortgage lender, (i) the interest assessed under
380	380	12 this Section for delinquent taxes shall be charged against the
381	381	13 mortgage lender and not the mortgagor and (ii) the mortgage
382	382	14 lender shall pay the taxes, redeem the property and take all
383	383	15 necessary steps to remove any liens accruing against the
384	384	16 property because of the delinquency. In the event that more
385	385	17 than one entity meets the definition of mortgage lender with
386	386	18 respect to any mortgage, the interest shall be assessed
387	387	19 against the mortgage lender responsible for servicing the
388	388	20 mortgage. Unpaid taxes shall be deemed delinquent through the
389	389	21 fault of the mortgage lender only if: (a) the mortgage lender
390	390	22 has received all payments due the mortgage lender for the
391	391	23 property being taxed under the written terms of the mortgage
392	392	24 or promissory note secured by the mortgage, (b) the mortgage
393	393	25 lender holds funds in escrow to pay the taxes, and (c) the
394	394	26 funds are sufficient to pay the taxes after deducting all
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405	405	1 amounts reasonably anticipated to become due for all hazard
406	406	2 insurance premiums and mortgage insurance premiums and any
407	407	3 other assessments to be paid from the escrow under the terms of
408	408	4 the mortgage. For purposes of this Section, an amount is
409	409	5 reasonably anticipated to become due if it is payable within
410	410	6 12 months from the time of determining the sufficiency of
411	411	7 funds held in escrow. Unpaid taxes shall not be deemed
412	412	8 delinquent through the fault of the mortgage lender if the
413	413	9 mortgage lender was directed in writing by the mortgagor not
414	414	10 to pay the property taxes, or if the failure to pay the taxes
415	415	11 when due resulted from inadequate or inaccurate parcel
416	416	12 information provided by the mortgagor, a title or abstract
417	417	13 company, or by the agency or unit of government assessing the
418	418	14 tax.
419	419	15 (Source: P.A. 97-944, eff. 8-10-12; 98-286, eff. 1-1-14.)
420	420	16 (35 ILCS 200/21-25)
421	421	17 Sec. 21-25. Due dates; accelerated billing in counties of
422	422	18 3,000,000 or more. Except as hereinafter provided and as
423	423	19 provided in Section 21-40, in counties with 3,000,000 or more
424	424	20 inhabitants in which the accelerated method of billing and
425	425	21 paying taxes provided for in Section 21-30 is in effect, the
426	426	22 estimated first installment of unpaid taxes shall be deemed
427	427	23 delinquent and shall bear interest after March 1 at the rate of
428	428	24 (i) 1 1/2% per month or portion thereof if the unpaid taxes are
429	429	25 for a tax year prior to 2023 or (ii) 0.75% per month or portion
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440	440	1 thereof if the unpaid taxes are for tax year 2023 or a
441	441	2 subsequent tax year until paid or forfeited. For tax year
442	442	3 2010, the estimated first installment of unpaid taxes shall be
443	443	4 deemed delinquent and shall bear interest after April 1 at the
444	444	5 rate of 1.5% per month or portion thereof until paid or
445	445	6 forfeited. For tax year 2022, the estimated first installment
446	446	7 of unpaid taxes shall be deemed delinquent and shall bear
447	447	8 interest after April 1, 2023 at the rate of 1.5% per month or
448	448	9 portion thereof until paid or forfeited. For all tax years,
449	449	10 the second installment of unpaid taxes shall be deemed
450	450	11 delinquent and shall bear interest after August 1 annually at
451	451	12 the same interest rate until paid or forfeited.
452	452	13 Notwithstanding any other provision of law, if a taxpayer owes
453	453	14 an arrearage of taxes due to an administrative error, and if
454	454	15 the county collector sends a separate bill for that arrearage
455	455	16 as provided in Section 14-41, then any part of the arrearage of
456	456	17 taxes that remains unpaid on the day after the due date
457	457	18 specified on that tax bill shall be deemed delinquent and
458	458	19 shall bear interest after that date at the rate of (i) 1 1/2%
459	459	20 per month or portion thereof if the unpaid taxes are for a tax
460	460	21 year prior to 2023 or (ii) 0.75% per month or portion thereof
461	461	22 if the unpaid taxes are for tax year 2023 or a subsequent tax
462	462	23 year.
463	463	24 If the county board elects by ordinance adopted prior to
464	464	25 July 1 of a levy year to provide for taxes to be paid in 4
465	465	26 installments, each installment for that levy year and each
466	466
467	467
468	468
469	469
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476	476	1 subsequent year shall be deemed delinquent and shall begin to
477	477	2 bear interest 30 days after the date specified by the
478	478	3 ordinance for mailing bills, at the rate of 1 1/2% per month or
479	479	4 portion thereof, until paid or forfeited. If the unpaid taxes
480	480	5 are for a tax year prior to 2023, then interest shall accrue at
481	481	6 the rate of 1.5% per month or portion thereof until paid or
482	482	7 forfeited. If the unpaid taxes are for tax year 2023 or a
483	483	8 subsequent tax year, then interest shall accrue at the rate of
484	484	9 0.75% per month or portion thereof until paid or forfeited.
485	485	10 Payment received by mail and postmarked on or before the
486	486	11 required due date is not delinquent.
487	487	12 Taxes levied on homestead property in which a member of
488	488	13 the National Guard or reserves of the armed forces of the
489	489	14 United States who was called to active duty on or after August
490	490	15 1, 1990, and who has an ownership interest, shall not be deemed
491	491	16 delinquent and no interest shall accrue or be charged as a
492	492	17 penalty on such taxes due and payable in 1991 or 1992 until one
493	493	18 year after that member returns to civilian status.
494	494	19 If an Illinois resident who is a member of the Illinois
495	495	20 National Guard or a reserve component of the armed forces of
496	496	21 the United States and who has an ownership interest in
497	497	22 property taxed under this Act is called to active duty for
498	498	23 deployment outside the continental United States and is on
499	499	24 active duty on the due date of any installment of taxes due
500	500	25 under this Act, he or she shall not be deemed delinquent in the
501	501	26 payment of the installment and no interest shall accrue or be
502	502
503	503
504	504
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512	512	1 charged as a penalty on the installment until 180 days after
513	513	2 that member returns to civilian status. To be deemed not
514	514	3 delinquent in the payment of an installment of taxes and any
515	515	4 interest on that installment, the reservist or guardsperson
516	516	5 must make a reasonable effort to notify the county clerk and
517	517	6 the county collector of his or her activation to active duty
518	518	7 and must notify the county clerk and the county collector
519	519	8 within 180 days after his or her deactivation and provide
520	520	9 verification of the date of his or her deactivation. An
521	521	10 installment of property taxes on the property of any reservist
522	522	11 or guardsperson who fails to provide timely notice and
523	523	12 verification of deactivation to the county clerk is subject to
524	524	13 interest and penalties as delinquent taxes under this Code
525	525	14 from the date of deactivation.
526	526	15 (Source: P.A. 102-1112, eff. 12-21-22.)
527	527	16 (35 ILCS 200/21-45)
528	528	17 Sec. 21-45. Failure to issue tax bill in prior year. In the
529	529	18 event no tax bill was issued as provided in Section 21-30, on
530	530	19 any property in any previous year for any reason, one tax bill
531	531	20 shall be prepared and mailed by July 1 of the year subsequent
532	532	21 to the year in which no tax bill was issued, and taxes on that
533	533	22 property for that year only shall bear interest after the
534	534	23 first day of August of that year. If the taxes are for a tax
535	535	24 year prior to tax year 2023, then interest shall accrue at the
536	536	25 rate of 1 1/2% per month or portion thereof until paid or
537	537
538	538
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540	540
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547	547	1 forfeited. If the taxes are for the 2023 tax year or a
548	548	2 subsequent tax year, then interest shall accrue at the rate of
549	549	3 0.75% per month or portion thereof until paid or forfeited.
550	550	4 (Source: P.A. 87-17; 88-455.)
551	551	5 (35 ILCS 200/21-355)
552	552	6 Sec. 21-355. Amount of redemption. Any person desiring to
553	553	7 redeem shall deposit an amount specified in this Section with
554	554	8 the county clerk of the county in which the property is
555	555	9 situated, in legal money of the United States, or by cashier's
556	556	10 check, certified check, post office money order or money order
557	557	11 issued by a financial institution insured by an agency or
558	558	12 instrumentality of the United States, payable to the county
559	559	13 clerk of the proper county. The deposit shall be deemed timely
560	560	14 only if actually received in person at the county clerk's
561	561	15 office prior to the close of business as defined in Section
562	562	16 3-2007 of the Counties Code on or before the expiration of the
563	563	17 period of redemption or by United States mail with a post
564	564	18 office cancellation mark dated not less than one day prior to
565	565	19 the expiration of the period of redemption. The deposit shall
566	566	20 be in an amount equal to the total of the following:
567	567	21 (a) the certificate amount, which shall include all
568	568	22 tax principal, special assessments, interest and penalties
569	569	23 paid by the tax purchaser together with costs and fees of
570	570	24 sale and fees paid under Sections 21-295 and 21-315
571	571	25 through 21-335, except for the nonrefundable $80 fee paid,
572	572
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582	582	1 pursuant to Section 21-295, for each item purchased at the
583	583	2 tax sale;
584	584	3 (b) the accrued penalty, computed through the date of
585	585	4 redemption as a percentage of the certificate amount, as
586	586	5 follows:
587	587	6 (1) if the redemption occurs on or before the
588	588	7 expiration of 6 months from the date of sale, the
589	589	8 certificate amount times the penalty bid at sale;
590	590	9 (2) if the redemption occurs after 6 months from
591	591	10 the date of sale, and on or before the expiration of 12
592	592	11 months from the date of sale, the certificate amount
593	593	12 times 2 times the penalty bid at sale;
594	594	13 (3) if the redemption occurs after 12 months from
595	595	14 the date of sale and on or before the expiration of 18
596	596	15 months from the date of sale, the certificate amount
597	597	16 times 3 times the penalty bid at sale;
598	598	17 (4) if the redemption occurs after 18 months from
599	599	18 the date of sale and on or before the expiration of 24
600	600	19 months from the date of sale, the certificate amount
601	601	20 times 4 times the penalty bid at sale;
602	602	21 (5) if the redemption occurs after 24 months from
603	603	22 the date of sale and on or before the expiration of 30
604	604	23 months from the date of sale, the certificate amount
605	605	24 times 5 times the penalty bid at sale;
606	606	25 (6) if the redemption occurs after 30 months from
607	607	26 the date of sale and on or before the expiration of 36
608	608
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610	610
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618	618	1 months from the date of sale, the certificate amount
619	619	2 times 6 times the penalty bid at sale.
620	620	3 In the event that the property to be redeemed has
621	621	4 been purchased under Section 21-405, the penalty bid
622	622	5 shall be 12% per penalty period as set forth in
623	623	6 subparagraphs (1) through (6) of this subsection (b).
624	624	7 The changes to this subdivision (b)(6) made by this
625	625	8 amendatory Act of the 91st General Assembly are not a
626	626	9 new enactment, but declaratory of existing law.
627	627	10 (c) The total of all taxes, special assessments,
628	628	11 accrued interest on those taxes and special assessments
629	629	12 and costs charged in connection with the payment of those
630	630	13 taxes or special assessments, except for the nonrefundable
631	631	14 $80 fee paid, pursuant to Section 21-295, for each item
632	632	15 purchased at the tax sale, which have been paid by the tax
633	633	16 certificate holder on or after the date those taxes or
634	634	17 special assessments became delinquent together with 12%
635	635	18 penalty on each amount so paid for each year or portion
636	636	19 thereof intervening between the date of that payment and
637	637	20 the date of redemption. In counties with less than
638	638	21 3,000,000 inhabitants, however, a tax certificate holder
639	639	22 may not pay all or part of an installment of a subsequent
640	640	23 tax or special assessment for any year, nor shall any
641	641	24 tender of such a payment be accepted, until after the
642	642	25 second or final installment of the subsequent tax or
643	643	26 special assessment has become delinquent or until after
644	644
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654	654	1 the holder of the certificate of purchase has filed a
655	655	2 petition for a tax deed under Section 22.30. The person
656	656	3 redeeming shall also pay the amount of interest charged on
657	657	4 the subsequent tax or special assessment and paid as a
658	658	5 penalty by the tax certificate holder. This amendatory Act
659	659	6 of 1995 applies to tax years beginning with the 1995
660	660	7 taxes, payable in 1996, and thereafter.
661	661	8 (d) For a tax year prior to tax year 2023, any Any
662	662	9 amount paid to redeem a forfeiture occurring subsequent to
663	663	10 the tax sale together with 12% penalty thereon for each
664	664	11 year or portion thereof intervening between the date of
665	665	12 the forfeiture redemption and the date of redemption from
666	666	13 the sale. For tax year 2023 or any tax year thereafter, any
667	667	14 amount paid to redeem a forfeiture occurring subsequent to
668	668	15 the tax sale together with 0.75% penalty thereon for each
669	669	16 month or portion thereof intervening between the date of
670	670	17 the forfeiture redemption and the date of redemption from
671	671	18 the sale.
672	672	19 (e) Any amount paid by the certificate holder for
673	673	20 redemption of a subsequently occurring tax sale.
674	674	21 (f) All fees paid to the county clerk under Section
675	675	22 22-5.
676	676	23 (g) All fees paid to the registrar of titles incident
677	677	24 to registering the tax certificate in compliance with the
678	678	25 Registered Titles (Torrens) Act.
679	679	26 (h) All fees paid to the circuit clerk and the
680	680
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682	682
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690	690	1 sheriff, a licensed or registered private detective, or
691	691	2 the coroner in connection with the filing of the petition
692	692	3 for tax deed and service of notices under Sections 22-15
693	693	4 through 22-30 and 22-40 in addition to (1) a fee of $35 if
694	694	5 a petition for tax deed has been filed, which fee shall be
695	695	6 posted to the tax judgement, sale, redemption, and
696	696	7 forfeiture record, to be paid to the purchaser or his or
697	697	8 her assignee; (2) a fee of $4 if a notice under Section
698	698	9 22-5 has been filed, which fee shall be posted to the tax
699	699	10 judgment, sale, redemption, and forfeiture record, to be
700	700	11 paid to the purchaser or his or her assignee; (3) all costs
701	701	12 paid to record a lis pendens notice in connection with
702	702	13 filing a petition under this Code; and (4) if a petition
703	703	14 for tax deed has been filed, all fees up to $150 per
704	704	15 redemption paid to a registered or licensed title
705	705	16 insurance company or title insurance agent for a title
706	706	17 search to identify all owners, parties interested, and
707	707	18 occupants of the property, to be paid to the purchaser or
708	708	19 his or her assignee. The fees in (1) and (2) of this
709	709	20 paragraph (h) shall be exempt from the posting
710	710	21 requirements of Section 21-360. The costs incurred in
711	711	22 causing notices to be served by a licensed or registered
712	712	23 private detective under Section 22-15, may not exceed the
713	713	24 amount that the sheriff would be authorized by law to
714	714	25 charge if those notices had been served by the sheriff.
715	715	26 (i) All fees paid for publication of notice of the tax
716	716
717	717
718	718
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720	720
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726	726	1 sale in accordance with Section 22-20.
727	727	2 (j) All sums paid to any county, city, village or
728	728	3 incorporated town for reimbursement under Section 22-35.
729	729	4 (k) All costs and expenses of receivership under
730	730	5 Section 21-410, to the extent that these costs and
731	731	6 expenses exceed any income from the property in question,
732	732	7 if the costs and expenditures have been approved by the
733	733	8 court appointing the receiver and a certified copy of the
734	734	9 order or approval is filed and posted by the certificate
735	735	10 holder with the county clerk. Only actual costs expended
736	736	11 may be posted on the tax judgment, sale, redemption and
737	737	12 forfeiture record.
738	738	13 (Source: P.A. 101-659, eff. 3-23-21.)
739	739
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