Sen. Steve Stadelman

Filed: 4/5/2019

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 2097

2    AMENDMENT NO. ______. Amend Senate Bill 2097, AS AMENDED,
3by replacing everything after the enacting clause with the
4following:
 
5    "Section 5. The Property Tax Code is amended by changing
6Sections 18-165, 21-90, and 22-35 as follows:
 
7    (35 ILCS 200/18-165)
8    Sec. 18-165. Abatement of taxes.
9    (a) Any taxing district, upon a majority vote of its
10governing authority, may, after the determination of the
11assessed valuation of its property, order the clerk of that
12county to abate any portion of its taxes on the following types
13of property:
14        (1) Commercial and industrial.
15            (A) The property of any commercial or industrial
16        firm, including but not limited to the property of (i)

 

 

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1        any firm that is used for collecting, separating,
2        storing, or processing recyclable materials, locating
3        within the taxing district during the immediately
4        preceding year from another state, territory, or
5        country, or having been newly created within this State
6        during the immediately preceding year, or expanding an
7        existing facility, or (ii) any firm that is used for
8        the generation and transmission of electricity
9        locating within the taxing district during the
10        immediately preceding year or expanding its presence
11        within the taxing district during the immediately
12        preceding year by construction of a new electric
13        generating facility that uses natural gas as its fuel,
14        or any firm that is used for production operations at a
15        new, expanded, or reopened coal mine within the taxing
16        district, that has been certified as a High Impact
17        Business by the Illinois Department of Commerce and
18        Economic Opportunity. The property of any firm used for
19        the generation and transmission of electricity shall
20        include all property of the firm used for transmission
21        facilities as defined in Section 5.5 of the Illinois
22        Enterprise Zone Act. The abatement shall not exceed a
23        period of 10 years and the aggregate amount of abated
24        taxes for all taxing districts combined shall not
25        exceed $4,000,000.
26            (A-5) Any property in the taxing district of a new

 

 

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1        electric generating facility, as defined in Section
2        605-332 of the Department of Commerce and Economic
3        Opportunity Law of the Civil Administrative Code of
4        Illinois. The abatement shall not exceed a period of 10
5        years. The abatement shall be subject to the following
6        limitations:
7                (i) if the equalized assessed valuation of the
8            new electric generating facility is equal to or
9            greater than $25,000,000 but less than
10            $50,000,000, then the abatement may not exceed (i)
11            over the entire term of the abatement, 5% of the
12            taxing district's aggregate taxes from the new
13            electric generating facility and (ii) in any one
14            year of abatement, 20% of the taxing district's
15            taxes from the new electric generating facility;
16                (ii) if the equalized assessed valuation of
17            the new electric generating facility is equal to or
18            greater than $50,000,000 but less than
19            $75,000,000, then the abatement may not exceed (i)
20            over the entire term of the abatement, 10% of the
21            taxing district's aggregate taxes from the new
22            electric generating facility and (ii) in any one
23            year of abatement, 35% of the taxing district's
24            taxes from the new electric generating facility;
25                (iii) if the equalized assessed valuation of
26            the new electric generating facility is equal to or

 

 

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1            greater than $75,000,000 but less than
2            $100,000,000, then the abatement may not exceed
3            (i) over the entire term of the abatement, 20% of
4            the taxing district's aggregate taxes from the new
5            electric generating facility and (ii) in any one
6            year of abatement, 50% of the taxing district's
7            taxes from the new electric generating facility;
8                (iv) if the equalized assessed valuation of
9            the new electric generating facility is equal to or
10            greater than $100,000,000 but less than
11            $125,000,000, then the abatement may not exceed
12            (i) over the entire term of the abatement, 30% of
13            the taxing district's aggregate taxes from the new
14            electric generating facility and (ii) in any one
15            year of abatement, 60% of the taxing district's
16            taxes from the new electric generating facility;
17                (v) if the equalized assessed valuation of the
18            new electric generating facility is equal to or
19            greater than $125,000,000 but less than
20            $150,000,000, then the abatement may not exceed
21            (i) over the entire term of the abatement, 40% of
22            the taxing district's aggregate taxes from the new
23            electric generating facility and (ii) in any one
24            year of abatement, 60% of the taxing district's
25            taxes from the new electric generating facility;
26                (vi) if the equalized assessed valuation of

 

 

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1            the new electric generating facility is equal to or
2            greater than $150,000,000, then the abatement may
3            not exceed (i) over the entire term of the
4            abatement, 50% of the taxing district's aggregate
5            taxes from the new electric generating facility
6            and (ii) in any one year of abatement, 60% of the
7            taxing district's taxes from the new electric
8            generating facility.
9            The abatement is not effective unless the owner of
10        the new electric generating facility agrees to repay to
11        the taxing district all amounts previously abated,
12        together with interest computed at the rate and in the
13        manner provided for delinquent taxes, in the event that
14        the owner of the new electric generating facility
15        closes the new electric generating facility before the
16        expiration of the entire term of the abatement.
17            The authorization of taxing districts to abate
18        taxes under this subdivision (a)(1)(A-5) expires on
19        January 1, 2010.
20            (B) The property of any commercial or industrial
21        development of at least (i) 500 acres or (ii) 225 acres
22        in the case of a commercial or industrial development
23        that applies for and is granted designation as a High
24        Impact Business under paragraph (F) of item (3) of
25        subsection (a) of Section 5.5 of the Illinois
26        Enterprise Zone Act, having been created within the

 

 

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1        taxing district. The abatement shall not exceed a
2        period of 20 years and the aggregate amount of abated
3        taxes for all taxing districts combined shall not
4        exceed $12,000,000.
5            (C) The property of any commercial or industrial
6        firm currently located in the taxing district that
7        expands a facility or its number of employees. The
8        abatement shall not exceed a period of 10 years and the
9        aggregate amount of abated taxes for all taxing
10        districts combined shall not exceed $4,000,000. The
11        abatement period may be renewed at the option of the
12        taxing districts.
13        (2) Horse racing. Any property in the taxing district
14    which is used for the racing of horses and upon which
15    capital improvements consisting of expansion, improvement
16    or replacement of existing facilities have been made since
17    July 1, 1987. The combined abatements for such property
18    from all taxing districts in any county shall not exceed
19    $5,000,000 annually and shall not exceed a period of 10
20    years.
21        (3) Auto racing. Any property designed exclusively for
22    the racing of motor vehicles. Such abatement shall not
23    exceed a period of 10 years.
24        (4) Academic or research institute. The property of any
25    academic or research institute in the taxing district that
26    (i) is an exempt organization under paragraph (3) of

 

 

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1    Section 501(c) of the Internal Revenue Code, (ii) operates
2    for the benefit of the public by actually and exclusively
3    performing scientific research and making the results of
4    the research available to the interested public on a
5    non-discriminatory basis, and (iii) employs more than 100
6    employees. An abatement granted under this paragraph shall
7    be for at least 15 years and the aggregate amount of abated
8    taxes for all taxing districts combined shall not exceed
9    $5,000,000.
10        (5) Housing for older persons. Any property in the
11    taxing district that is devoted exclusively to affordable
12    housing for older households. For purposes of this
13    paragraph, "older households" means those households (i)
14    living in housing provided under any State or federal
15    program that the Department of Human Rights determines is
16    specifically designed and operated to assist elderly
17    persons and is solely occupied by persons 55 years of age
18    or older and (ii) whose annual income does not exceed 80%
19    of the area gross median income, adjusted for family size,
20    as such gross income and median income are determined from
21    time to time by the United States Department of Housing and
22    Urban Development. The abatement shall not exceed a period
23    of 15 years, and the aggregate amount of abated taxes for
24    all taxing districts shall not exceed $3,000,000.
25        (6) Historical society. For assessment years 1998
26    through 2018, the property of an historical society

 

 

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1    qualifying as an exempt organization under Section
2    501(c)(3) of the federal Internal Revenue Code.
3        (7) Recreational facilities. Any property in the
4    taxing district (i) that is used for a municipal airport,
5    (ii) that is subject to a leasehold assessment under
6    Section 9-195 of this Code and (iii) which is sublet from a
7    park district that is leasing the property from a
8    municipality, but only if the property is used exclusively
9    for recreational facilities or for parking lots used
10    exclusively for those facilities. The abatement shall not
11    exceed a period of 10 years.
12        (8) Relocated corporate headquarters. If approval
13    occurs within 5 years after the effective date of this
14    amendatory Act of the 92nd General Assembly, any property
15    or a portion of any property in a taxing district that is
16    used by an eligible business for a corporate headquarters
17    as defined in the Corporate Headquarters Relocation Act.
18    Instead of an abatement under this paragraph (8), a taxing
19    district may enter into an agreement with an eligible
20    business to make annual payments to that eligible business
21    in an amount not to exceed the property taxes paid directly
22    or indirectly by that eligible business to the taxing
23    district and any other taxing districts for premises
24    occupied pursuant to a written lease and may make those
25    payments without the need for an annual appropriation. No
26    school district, however, may enter into an agreement with,

 

 

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1    or abate taxes for, an eligible business unless the
2    municipality in which the corporate headquarters is
3    located agrees to provide funding to the school district in
4    an amount equal to the amount abated or paid by the school
5    district as provided in this paragraph (8). Any abatement
6    ordered or agreement entered into under this paragraph (8)
7    may be effective for the entire term specified by the
8    taxing district, except the term of the abatement or annual
9    payments may not exceed 20 years.
10        (9) United States Military Public/Private Residential
11    Developments. Each building, structure, or other
12    improvement designed, financed, constructed, renovated,
13    managed, operated, or maintained after January 1, 2006
14    under a "PPV Lease", as set forth under Division 14 of
15    Article 10, and any such PPV Lease.
16        (10) Property located in a business corridor that
17    qualifies for an abatement under Section 18-184.10.
18        (11) Under Section 11-15.4-25 of the Illinois
19    Municipal Code, property located within an urban
20    agricultural area that is used by a qualifying farmer for
21    processing, growing, raising, or otherwise producing
22    agricultural products.
23        (12) Residential property that qualifies for an
24    abatement under any program adopted by the governing
25    authority of the taxing district for the purpose of
26    revitalizing or stabilizing neighborhoods.

 

 

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1    (b) Upon a majority vote of its governing authority, any
2municipality may, after the determination of the assessed
3valuation of its property, order the county clerk to abate any
4portion of its taxes on any property that is located within the
5corporate limits of the municipality in accordance with Section
68-3-18 of the Illinois Municipal Code.
7(Source: P.A. 100-1133, eff. 1-1-19.)
 
8    (35 ILCS 200/21-90)
9    Sec. 21-90. Purchase and sale by county; distribution of
10proceeds. When any property is delinquent, or is forfeited for
11each of 2 or more years, and is offered for sale under any of
12the provisions of this Code, the County Board of the County in
13which the property is located, in its discretion, may bid, or,
14in the case of forfeited property, may apply to purchase it, in
15the name of the County as trustee for all taxing districts
16having an interest in the property's taxes or special
17assessments for the nonpayment of which the property is sold.
18The presiding officer of the county board, with the advice and
19consent of the Board, may appoint on its behalf some officer or
20person to attend such sales and bid or, in the case of
21forfeited property, to apply to the county clerk to purchase.
22The County shall apply on the bid or purchase the unpaid taxes
23and special assessments due upon the property. No cash need be
24paid. The County may shall take all steps necessary to acquire
25title to the property and may manage and operate the property,

 

 

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1including providing for maintenance activities, mowing of
2grass or removal of nuisance greenery, removal of garbage,
3waste, debris, or other materials, or the demolition, repair,
4or remediation of unsafe structures. When a county, or other
5taxing district within the county, is a petitioner for a tax
6deed, no filing fee shall be required. When a county or other
7taxing district within the county is the petitioner for a tax
8deed, one petition may be filed including all parcels that are
9tax delinquent within the county or taxing district, and any
10publication made under Section 22-20 of this Code may combine
11all such parcels within a single notice. The notice shall list
12the street or common address, if known, of the parcels for
13informational purposes. The county, as tax creditor and as
14trustee for other tax creditors, or other taxing district
15within the county, shall not be required to allege and prove
16that all taxes and special assessments which become due and
17payable after the sale to the county have been paid nor shall
18the county be required to pay the subsequently accruing taxes
19or special assessments at any time. The county board or its
20designee may prohibit the county collector from including the
21property in the tax sale of one or more subsequent years. The
22lien of taxes and special assessments which become due and
23payable after a sale to a county shall merge in the fee title
24of the county, or other taxing district within the county, on
25the issuance of a deed.
26    The County may sell or assign the property so acquired, or

 

 

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1the certificate of purchase to it, to any party, including
2taxing districts. The proceeds of that sale or assignment, less
3all costs of the county incurred in the acquisition,
4maintenance, and sale, or assignment of the property, shall be
5retained by the county and dedicated to county or
6intergovernmental agency efforts to acquire, manage, and
7repurpose vacant properties, or distributed to the taxing
8districts in proportion to their respective interests therein.
9    Under Sections 21-110, 21-115, 21-120 and 21-405, a County
10may bid or purchase only in the absence of other bidders.
11(Source: P.A. 88-455; 88-535; 89-412, eff. 11-17-95.)
 
12    (35 ILCS 200/22-35)
13    Sec. 22-35. Reimbursement of a county or municipality
14before issuance of tax deed. Except in any proceeding in which
15the tax purchaser is a county acting as a trustee for taxing
16districts as provided in Section 21-90, an order for the
17issuance of a tax deed under this Code shall not be entered
18affecting the title to or interest in any property in which a
19county, city, village or incorporated town has an interest
20under the police and welfare power by advancements made from
21public funds, until the purchaser or assignee makes
22reimbursement to the county, city, village or incorporated town
23of the money so advanced or the county, city, village, or town
24waives its lien on the property for the money so advanced.
25However, in lieu of reimbursement or waiver, the purchaser or

 

 

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1his or her assignee may make application for and the court
2shall order that the tax purchase be set aside as a sale in
3error. No petition for a sale in error may be brought under
4this Section unless the party seeking the sale in error has
5submitted a request in writing to the county, city, village, or
6town to waive the amounts owed to the county, city, village, or
7town. A court may not grant a sale in error for any property
8pursuant to this Section if the liens owed to a county, city,
9village, or town have been released within 60 days of the
10purchaser's request under this Section. A filing or appearance
11fee shall not be required of a county, city, village or
12incorporated town seeking to enforce its claim under this
13Section in a tax deed proceeding.
14(Source: P.A. 98-1162, eff. 6-1-15.)".