101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB5774
 
Introduced , by Rep. Rita Mayfield
 
SYNOPSIS AS INTRODUCED:
 

 
  
35 ILCS 200/21-27

     Amends the Property Tax Code. Provides that, for taxable year 2019 (payable in 2020), interest penalties shall be waived for the delinquent payment of any property tax installment. Effective immediately.
  


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
 
 
A BILL FOR
 

  
HB5774LRB101 21279 HLH 71869 b


  
1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  


 
4    Section 5. The Property Tax Code is amended  by changing 
5Section 21-27 as follows:
 



6    (35 ILCS 200/21-27)



7    Sec. 21-27. Waiver of interest penalty. 
8    (a) On the recommendation
of the county treasurer, the 
9county board may adopt a resolution under which an
interest 
10penalty for the delinquent payment of taxes for any year that

11otherwise would be imposed under Section 21-15, 21-20, or 21-25 
12shall be waived
in the case of any person who meets all of the 
13following criteria:


14        (1) The person is determined eligible for a grant under 
15    the Senior
Citizens and Persons with Disabilities Property 
16    Tax Relief
Act with respect to the taxes for that year.


17        (2) The person requests, in writing, on a form approved 
18    by the county
treasurer, a waiver of the interest penalty, 
19    and the request is filed with the
county treasurer on or 
20    before the first day of the month that an installment of

21    taxes is due.


22        (3) The person pays the installment of taxes due, in 
23    full, on or before
the third day of the month that the 
 
 
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1    installment is due.


2        (4) The county treasurer approves the request for a 
3    waiver.

4    (b) With respect to property that qualifies as a brownfield 
5site under Section 58.2 of the Environmental Protection Act, 
6the county board, upon the recommendation
of the county 
7treasurer, may adopt a resolution to waive an
interest penalty 
8for the delinquent payment of taxes for any year that
otherwise 
9would be imposed under Section 21-15, 21-20, or 21-25 if all of 
10the following criteria are met:
11        (1) the property has delinquent taxes and an 
12    outstanding interest penalty and the amount of that 
13    interest penalty is so large as to, possibly, result in all 
14    of the taxes becoming uncollectible;
15        (2) the property is part of a redevelopment plan of a 
16    unit of local government and that unit of local government 
17    does not oppose the waiver of the interest penalty;
18        (3) the redevelopment of the property will benefit the 
19    public interest by remediating the brownfield 
20    contamination;
21        (4) the taxpayer delivers to the county treasurer (i) a 
22    written request for a waiver of the interest penalty, on a 
23    form approved by the county
treasurer, and (ii) a copy of 
24    the redevelopment plan for the property;
25        (5) the taxpayer pays, in full, the amount of up to the 
26    amount of the first 2 installments of taxes due, to be held 
 
 
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1    in escrow pending the approval of the waiver, and enters 
2    into an agreement with the county treasurer setting forth a 
3    schedule for the payment of any remaining taxes due; and
4        (6) the county treasurer approves the request for a 
5    waiver.
6    (c) For the 2019 taxable year (payable in 2020) only, 
7interest penalties for the delinquent payment of any 
8installment of taxes for the 2019  taxable year that otherwise 
9would be imposed under Section 21-15, 21-20, or 21-25 shall be 
10waived for all taxpayers. 
11(Source: P.A. 99-143, eff. 7-27-15.)

 

12    Section 99. Effective date. This Act takes effect upon 
13becoming law.