Illinois 2025-2026 Regular Session

Illinois House Bill HB2753 Compare Versions

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

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1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2753 Introduced , by Rep. Robert "Bob" Rita SYNOPSIS AS INTRODUCED: 35 ILCS 200/21-25 Amends the Property Tax Code. Provides that, in counties with 3,000,000 or more inhabitants in which the accelerated method of billing and paying taxes is in effect, if the tax bill setting out the first installment of taxes is not mailed by January 31, then (i) the first installment of unpaid taxes shall be deemed delinquent and shall bear interest after April 1 (instead of March 1) and (ii) the second installment shall be deemed delinquent and shall bear interest after September 1 (instead of August 1). Effective immediately. LRB104 08179 HLH 18229 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2753 Introduced , by Rep. Robert "Bob" Rita SYNOPSIS AS INTRODUCED: 35 ILCS 200/21-25 35 ILCS 200/21-25 Amends the Property Tax Code. Provides that, in counties with 3,000,000 or more inhabitants in which the accelerated method of billing and paying taxes is in effect, if the tax bill setting out the first installment of taxes is not mailed by January 31, then (i) the first installment of unpaid taxes shall be deemed delinquent and shall bear interest after April 1 (instead of March 1) and (ii) the second installment shall be deemed delinquent and shall bear interest after September 1 (instead of August 1). Effective immediately. LRB104 08179 HLH 18229 b LRB104 08179 HLH 18229 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2753 Introduced , by Rep. Robert "Bob" Rita SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/21-25 35 ILCS 200/21-25
4	4	35 ILCS 200/21-25
5	5	Amends the Property Tax Code. Provides that, in counties with 3,000,000 or more inhabitants in which the accelerated method of billing and paying taxes is in effect, if the tax bill setting out the first installment of taxes is not mailed by January 31, then (i) the first installment of unpaid taxes shall be deemed delinquent and shall bear interest after April 1 (instead of March 1) and (ii) the second installment shall be deemed delinquent and shall bear interest after September 1 (instead of August 1). Effective immediately.
6	6	LRB104 08179 HLH 18229 b LRB104 08179 HLH 18229 b
7	7	LRB104 08179 HLH 18229 b
8	8	A BILL FOR
9	9	HB2753LRB104 08179 HLH 18229 b HB2753 LRB104 08179 HLH 18229 b
10	10	HB2753 LRB104 08179 HLH 18229 b
11	11	1 AN ACT concerning revenue.
12	12	2 Be it enacted by the People of the State of Illinois,
13	13	3 represented in the General Assembly:
14	14	4 Section 5. The Property Tax Code is amended by changing
15	15	5 Section 21-25 as follows:
16	16	6 (35 ILCS 200/21-25)
17	17	7 Sec. 21-25. Due dates; accelerated billing in counties of
18	18	8 3,000,000 or more. Except as hereinafter provided and as
19	19	9 provided in Section 21-40, in counties with 3,000,000 or more
20	20	10 inhabitants in which the accelerated method of billing and
21	21	11 paying taxes provided for in Section 21-30 is in effect, the
22	22	12 estimated first installment of unpaid taxes shall be deemed
23	23	13 delinquent and shall bear interest after March 1 and until
24	24	14 paid or forfeited at the rate of (i) 1 1/2% per month or
25	25	15 portion thereof if the unpaid taxes are for a tax year before
26	26	16 2023 or (ii) 0.75% per month, or portion thereof, if the unpaid
27	27	17 taxes are for tax year 2023 or any tax year thereafter. For tax
28	28	18 year 2010, the estimated first installment of unpaid taxes
29	29	19 shall be deemed delinquent and shall bear interest after April
30	30	20 1 at the rate of 1.5% per month or portion thereof until paid
31	31	21 or forfeited. For tax year 2022, the estimated first
32	32	22 installment of unpaid taxes shall be deemed delinquent and
33	33	23 shall bear interest after April 1, 2023 at the rate of 1.5% per
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37	37	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2753 Introduced , by Rep. Robert "Bob" Rita SYNOPSIS AS INTRODUCED:
38	38	35 ILCS 200/21-25 35 ILCS 200/21-25
39	39	35 ILCS 200/21-25
40	40	Amends the Property Tax Code. Provides that, in counties with 3,000,000 or more inhabitants in which the accelerated method of billing and paying taxes is in effect, if the tax bill setting out the first installment of taxes is not mailed by January 31, then (i) the first installment of unpaid taxes shall be deemed delinquent and shall bear interest after April 1 (instead of March 1) and (ii) the second installment shall be deemed delinquent and shall bear interest after September 1 (instead of August 1). Effective immediately.
41	41	LRB104 08179 HLH 18229 b LRB104 08179 HLH 18229 b
42	42	LRB104 08179 HLH 18229 b
43	43	A BILL FOR
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49	49	35 ILCS 200/21-25
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68	68	1 month or portion thereof until paid or forfeited. For all tax
69	69	2 years, except as otherwise provided in this Section, the
70	70	3 second installment of unpaid taxes shall be deemed delinquent
71	71	4 and shall bear interest after August 1 annually at the same
72	72	5 interest rate until paid or forfeited. Notwithstanding any
73	73	6 other provision of law, in counties with 3,000,000 or more
74	74	7 inhabitants in which the accelerated method of billing and
75	75	8 paying taxes provided for in Section 21-30 is in effect, if the
76	76	9 tax bill setting out the first installment of taxes is not
77	77	10 mailed by January 31, then (i) the first installment of unpaid
78	78	11 taxes shall be deemed delinquent and shall bear interest after
79	79	12 April 1 at the rate of 1.5% per month or portion thereof until
80	80	13 paid or forfeited and (ii) the second installment shall be
81	81	14 deemed delinquent and shall bear interest after September 1 at
82	82	15 the same interest rate until paid or forfeited.
83	83	16 Notwithstanding any other provision of law, if a taxpayer owes
84	84	17 an arrearage of taxes due to an administrative error, and if
85	85	18 the county collector sends a separate bill for that arrearage
86	86	19 as provided in Section 14-41, then any part of the arrearage of
87	87	20 taxes that remains unpaid on the day after the due date
88	88	21 specified on that tax bill shall be deemed delinquent and
89	89	22 shall bear interest after that date at the rate of (i) 1 1/2%
90	90	23 per month, or portion thereof, if the unpaid taxes are for a
91	91	24 tax year before 2023 or (ii) 0.75% per month, or portion
92	92	25 thereof, if the unpaid taxes are for tax year 2023 or any tax
93	93	26 year thereafter.
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104	104	1 If the county board elects by ordinance adopted prior to
105	105	2 July 1 of a levy year to provide for taxes to be paid in 4
106	106	3 installments, each installment for that levy year and each
107	107	4 subsequent year shall be deemed delinquent and shall begin to
108	108	5 bear interest 30 days after the date specified by the
109	109	6 ordinance for mailing bills, at the rate of 1 1/2% per month,
110	110	7 or portion thereof, until paid or forfeited. If the unpaid
111	111	8 taxes are for a tax year before 2023, then interest shall
112	112	9 accrue at the rate of 1.5% per month, or portion thereof, until
113	113	10 paid or forfeited. If the unpaid taxes are for tax year 2023 or
114	114	11 any tax year thereafter, then interest shall accrue at the
115	115	12 rate of 0.75% per month, or portion thereof, until paid or
116	116	13 forfeited.
117	117	14 Payment received by mail and postmarked on or before the
118	118	15 required due date is not delinquent.
119	119	16 Taxes levied on homestead property in which a member of
120	120	17 the National Guard or reserves of the armed forces of the
121	121	18 United States who was called to active duty on or after August
122	122	19 1, 1990, and who has an ownership interest, shall not be deemed
123	123	20 delinquent and no interest shall accrue or be charged as a
124	124	21 penalty on such taxes due and payable in 1991 or 1992 until one
125	125	22 year after that member returns to civilian status.
126	126	23 If an Illinois resident who is a member of the Illinois
127	127	24 National Guard or a reserve component of the armed forces of
128	128	25 the United States and who has an ownership interest in
129	129	26 property taxed under this Act is called to active duty for
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140	140	1 deployment outside the continental United States and is on
141	141	2 active duty on the due date of any installment of taxes due
142	142	3 under this Act, he or she shall not be deemed delinquent in the
143	143	4 payment of the installment and no interest shall accrue or be
144	144	5 charged as a penalty on the installment until 180 days after
145	145	6 that member returns to civilian status. To be deemed not
146	146	7 delinquent in the payment of an installment of taxes and any
147	147	8 interest on that installment, the reservist or guardsperson
148	148	9 must make a reasonable effort to notify the county clerk and
149	149	10 the county collector of his or her activation to active duty
150	150	11 and must notify the county clerk and the county collector
151	151	12 within 180 days after his or her deactivation and provide
152	152	13 verification of the date of his or her deactivation. An
153	153	14 installment of property taxes on the property of any reservist
154	154	15 or guardsperson who fails to provide timely notice and
155	155	16 verification of deactivation to the county clerk is subject to
156	156	17 interest and penalties as delinquent taxes under this Code
157	157	18 from the date of deactivation.
158	158	19 (Source: P.A. 102-1112, eff. 12-21-22; 103-555, eff. 1-1-24.)
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