Bill Status of SB 508   102nd General Assembly

Short Description:  PROP TX-PTELL

Senate Sponsors
Sen. Michael E. Hastings

House Sponsors
(Rep. Michael J. Zalewski and Angelica Guerrero-Cuellar)


Last Action  View All Actions

DateChamber Action
  8/20/2021SenatePublic Act . . . . . . . . . 102-0519

Statutes Amended In Order of Appearance
35 ILCS 200/18-185
35 ILCS 200/18-233 new

Synopsis As Introduced
Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that a taxing district's aggregate extension base shall be adjusted whenever an assessment increase or decrease due to the issuance of a certificate of error, a decision of the board of review, or a decision of the Property Tax Appeal Board results in the overextension or underextension of taxes for the last preceding levy year. Effective immediately.

Senate Floor Amendment No. 1
Makes changes to provisions of the introduced bill that allow for adjustments for certificates of error, decisions of the board of review, or decisions of the Property Tax Appeal Board. Provides instead for a supplemental levy if the issuance of a certificate of error, a court order, or a final administrative decision of the Property Tax Appeal Board results in a refund from the taxing district of a portion of the property tax revenue distributed to the taxing district. Adds procedural requirements for the supplemental levy.

House Floor Amendment No. 2
Adds reference to:
35 ILCS 200/9-285 new
35 ILCS 200/16-8
35 ILCS 200/21-145
35 ILCS 200/21-150
35 ILCS 200/21-205
35 ILCS 200/21-260
35 ILCS 200/21-261 new
65 ILCS 95/4.3 new

Replaces everything after the enacting clause. Reinserts the provisions of the engrossed bill with changes. Removes language from the engrossed bill providing that the adjustment shall be made by a supplemental levy. Further amends the Property Tax Code. Provides that owners of income producing properties shall file physical descriptions of their properties with the chief county assessor. Provides that the chief county assessment officer shall make available the factors that were taken into consideration in determining the fair cash value of income-producing property. Provides that, in Cook County, an application for judgment and order of sale for the 2018 annual tax sale that would normally be held in calendar year 2020 may not be filed later than October 1, 2021. Provides that no subsequent annual tax sale may begin earlier than 180 days after the last day of the prior delayed tax sale, and no scavenger tax sale may begin earlier than 90 days after the last day of the prior delayed tax sale. Provides that there may be more than 2 consecutive years without a scavenger sales if a tax sale has been delayed as a result of a statewide COVID-19 public health emergency. Provides that, in a county with 275,000 or more inhabitants, for any annual tax sale conducted on or after the effective date of the amendatory Act, the county collector shall adopt a single bidder rule sufficient to prohibit a tax purchaser from registering more than one related bidding entity at a tax sale. Provides that a county with less than 275,000 inhabitants may adopt a single bidder rule. Provides that, for levy year 2022, the aggregate extension base of a home equity assurance program that levied at least $1,000,000 in property taxes in levy year 2019 or 2020 under the Home Equity Assurance Act shall be the amount that the program's aggregate extension base for levy year 2021 would have been if the program had levied a property tax for levy year 2021. Provides that the county collector may employ an electronic automated bidding system for conducting scavenger tax sales. Amends the Home Equity Assurance Act. Provides that the governing commission of a home equity assurance program that levied at least $1,000,000 in property taxes in levy year 2019 or 2020 may not levy any property tax in levy year 2021. Effective immediately.

House Floor Amendment No. 5
Adds reference to:
35 ILCS 200/21-145
35 ILCS 200/21-150
35 ILCS 200/21-205
35 ILCS 200/21-260
35 ILCS 200/21-261 new
65 ILCS 95/4.3 new

Replaces everything after the enacting clause. Reinserts the provisions of the engrossed bill with changes. Removes language from the engrossed bill providing that the adjustment shall be made by a supplemental levy. Further amends the Property Tax Code. Provides that, in Cook County, an application for judgment and order of sale for the 2018 annual tax sale that would normally be held in calendar year 2020 may not be filed later than October 1, 2021. Provides that no subsequent annual tax sale may begin earlier than 180 days after the last day of the prior delayed tax sale, and no scavenger tax sale may begin earlier than 90 days after the last day of the prior delayed tax sale. Provides that there may be more than 2 consecutive years without a scavenger sales if a tax sale has been delayed as a result of a statewide COVID-19 public health emergency. Provides that, in a county with 275,000 or more inhabitants, for any annual tax sale conducted on or after the effective date of the amendatory Act, the county collector shall adopt a single bidder rule sufficient to prohibit a tax purchaser from registering more than one related bidding entity at a tax sale. Provides that a county with less than 275,000 inhabitants may adopt a single bidder rule. Provides that, for levy year 2022, the aggregate extension base of a home equity assurance program that levied at least $1,000,000 in property taxes in levy year 2019 or 2020 under the Home Equity Assurance Act shall be the amount that the program's aggregate extension base for levy year 2021 would have been if the program had levied a property tax for levy year 2021. Provides that the county collector may employ an electronic automated bidding system for conducting scavenger tax sales. Amends the Home Equity Assurance Act. Provides that the governing commission of a home equity assurance program that levied at least $1,000,000 in property taxes in levy year 2019 or 2020 may not levy any property tax in levy year 2021. Effective immediately.

Actions 
DateChamber Action
  2/23/2021SenateFiled with Secretary by Sen. Donald P. DeWitte
  2/23/2021SenateFirst Reading
  2/23/2021SenateReferred to Assignments
  4/7/2021SenateAssigned to Revenue
  4/14/2021SenateAdded as Chief Co-Sponsor Sen. Dale Fowler
  4/15/2021SenateDo Pass Revenue; 008-000-000
  4/15/2021SenatePlaced on Calendar Order of 2nd Reading April 20, 2021
  4/15/2021SenateAdded as Co-Sponsor Sen. Sally J. Turner
  4/16/2021SenateSenate Floor Amendment No. 1 Filed with Secretary by Sen. Donald P. DeWitte
  4/16/2021SenateSenate Floor Amendment No. 1 Referred to Assignments
  4/20/2021SenateSenate Floor Amendment No. 1 Assignments Refers to Revenue
  4/20/2021SenateSecond Reading
  4/20/2021SenatePlaced on Calendar Order of 3rd Reading April 21, 2021
  4/21/2021SenateSenate Floor Amendment No. 1 Recommend Do Adopt Revenue; 010-000-000
  4/22/2021SenateRecalled to Second Reading
  4/22/2021SenateSenate Floor Amendment No. 1 Adopted; DeWitte
  4/22/2021SenateThird Reading - Passed; 057-000-000
  4/22/2021HouseArrived in House
  4/22/2021HouseChief House Sponsor Rep. Jonathan Carroll
  4/23/2021HouseFirst Reading
  4/23/2021HouseReferred to Rules Committee
  5/4/2021HouseAssigned to Revenue & Finance Committee
  5/13/2021HouseHouse Committee Amendment No. 1 Filed with Clerk by Rep. Jonathan Carroll
  5/13/2021HouseHouse Committee Amendment No. 1 Referred to Rules Committee
  5/15/2021HouseRule 19(a) / Re-referred to Rules Committee
  5/20/2021HouseAlternate Chief Sponsor Changed to Rep. Michael J. Zalewski
  5/25/2021HouseAssigned to Revenue & Finance Committee
  5/26/2021HouseMoved to Suspend Rule 21 Rep. Greg Harris
  5/26/2021HouseSuspend Rule 21 - Prevailed 071-043-000
  5/26/2021SenateChief Sponsor Changed to Sen. Michael E. Hastings
  5/26/2021HouseDo Pass / Short Debate Revenue & Finance Committee; 011-007-000
  5/26/2021HousePlaced on Calendar 2nd Reading - Short Debate
  5/26/2021HouseHouse Committee Amendment No. 1 Tabled Pursuant to Rule 40
  5/26/2021HouseSecond Reading - Short Debate
  5/26/2021HouseHeld on Calendar Order of Second Reading - Short Debate
  5/27/2021SenateSponsor Removed Sen. Dale Fowler
  5/27/2021SenateSponsor Removed Sen. Sally J. Turner
  5/28/2021HouseHouse Floor Amendment No. 2 Filed with Clerk by Rep. Michael J. Zalewski
  5/28/2021HouseHouse Floor Amendment No. 2 Referred to Rules Committee
  5/28/2021HouseFinal Action Deadline Extended-9(b) May 31, 2021
  5/29/2021HouseHouse Floor Amendment No. 2 Recommends Be Adopted Rules Committee; 004-000-000
  5/30/2021HouseHouse Floor Amendment No. 3 Filed with Clerk by Rep. Michael J. Zalewski
  5/30/2021HouseHouse Floor Amendment No. 3 Referred to Rules Committee
  5/30/2021HouseHouse Floor Amendment No. 4 Filed with Clerk by Rep. Michael J. Zalewski
  5/30/2021HouseHouse Floor Amendment No. 4 Referred to Rules Committee
  5/31/2021HouseHouse Floor Amendment No. 5 Filed with Clerk by Rep. Michael J. Zalewski
  5/31/2021HouseHouse Floor Amendment No. 5 Referred to Rules Committee
  5/31/2021HouseHouse Floor Amendment No. 5 Recommends Be Adopted Rules Committee; 004-000-000
  5/31/2021HouseHouse Floor Amendment No. 2 Adopted
  5/31/2021HouseHouse Floor Amendment No. 5 Adopted
  5/31/2021HousePlaced on Calendar Order of 3rd Reading - Short Debate
  5/31/2021HouseThird Reading - Short Debate - Passed 111-001-001
  5/31/2021HouseHouse Floor Amendment No. 3 Tabled Pursuant to Rule 40
  5/31/2021HouseHouse Floor Amendment No. 4 Tabled Pursuant to Rule 40
  5/31/2021HouseAdded Alternate Co-Sponsor Rep. Angelica Guerrero-Cuellar
  5/31/2021SenateSecretary's Desk - Concurrence House Amendment(s) 2, 5
  5/31/2021SenatePlaced on Calendar Order of Concurrence House Amendment(s) 2, 5 - May 31, 2021
  5/31/2021SenateHouse Floor Amendment No. 2 Motion to Concur Filed with Secretary Sen. Michael E. Hastings
  5/31/2021SenateHouse Floor Amendment No. 2 Motion to Concur Referred to Assignments
  5/31/2021SenateHouse Floor Amendment No. 5 Motion to Concur Filed with Secretary Sen. Michael E. Hastings
  5/31/2021SenateHouse Floor Amendment No. 5 Motion to Concur Referred to Assignments
  5/31/2021SenateHouse Floor Amendment No. 2 Motion to Concur Be Approved for Consideration Assignments
  5/31/2021SenateHouse Floor Amendment No. 5 Motion to Concur Be Approved for Consideration Assignments
  5/31/2021SenateHouse Floor Amendment No. 2 Senate Concurs 059-000-000
  5/31/2021SenateHouse Floor Amendment No. 5 Senate Concurs 059-000-000
  5/31/2021SenateSenate Concurs
  5/31/2021SenatePassed Both Houses
  6/29/2021SenateSent to the Governor
  8/20/2021SenateGovernor Approved
  8/20/2021SenateEffective Date August 20, 2021
  8/20/2021SenatePublic Act . . . . . . . . . 102-0519

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