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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | |||||||||||||||||||
5 | Section 9-265 as follows:
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6 | (35 ILCS 200/9-265)
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7 | Sec. 9-265. Omitted property; interest; change in exempt | |||||||||||||||||||
8 | use or ownership. | |||||||||||||||||||
9 | (a)
If any property is omitted in the assessment of any | |||||||||||||||||||
10 | year or years, not to exceed the current assessment year and 3 | |||||||||||||||||||
11 | prior years, so that the
taxes, for which the property was | |||||||||||||||||||
12 | liable, have not been paid, or if by reason
of defective | |||||||||||||||||||
13 | description or assessment, taxes on any property for any year | |||||||||||||||||||
14 | or
years have not been paid, or if any taxes are refunded under | |||||||||||||||||||
15 | subsection (b) of
Section 14-5 because the taxes were assessed | |||||||||||||||||||
16 | in the wrong person's name, the
property, when discovered, | |||||||||||||||||||
17 | shall be listed and assessed by the board of review
or, in | |||||||||||||||||||
18 | counties with 3,000,000 or more inhabitants, by the county | |||||||||||||||||||
19 | assessor
either on his
or her own initiative or when so | |||||||||||||||||||
20 | directed by the board of appeals or board of
review. | |||||||||||||||||||
21 | (b) The
board of review in counties with less than | |||||||||||||||||||
22 | 3,000,000 inhabitants or the
county assessor in counties with | |||||||||||||||||||
23 | 3,000,000 or more inhabitants may
develop reasonable |
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1 | procedures for contesting the listing of omitted
property | ||||||
2 | under this Division. With respect to counties with less than | ||||||
3 | 3,000,000 inhabitants, the board of review may also establish | ||||||
4 | reasonable procedures for contesting the payment of taxes, | ||||||
5 | interest, fees or costs that the chief county assessment | ||||||
6 | officer determines are due because a portion of the property | ||||||
7 | was omitted based on an erroneously granted homestead | ||||||
8 | exemption as provided in subsection (g). | ||||||
9 | (c) For purposes
of this Section, "defective description | ||||||
10 | or assessment" includes a description
or assessment which | ||||||
11 | omits all the improvements thereon as a result of which
part of | ||||||
12 | the taxes on the total value of the property as improved remain | ||||||
13 | unpaid.
In the case of property subject to assessment by the | ||||||
14 | Department, the property
shall be listed and assessed by the | ||||||
15 | Department. All such property shall be
placed on the | ||||||
16 | assessment and tax books. | ||||||
17 | (d) The arrearages of taxes which might
have been | ||||||
18 | assessed, with 10% interest thereon for each year or portion | ||||||
19 | thereof
from 2 years after the time the first correct tax bill | ||||||
20 | ought to have been
received, shall be charged against the | ||||||
21 | property by the county clerk.
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22 | (e) When property or acreage omitted by either incorrect | ||||||
23 | survey or other
ministerial assessor error is discovered and | ||||||
24 | the owner has paid its tax
bills as received for the year or | ||||||
25 | years of omission of the parcel, then the
interest authorized | ||||||
26 | by this Section shall not be chargeable to the owner.
However, |
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1 | nothing in this Section shall prevent the collection of the | ||||||
2 | principal
amount of back taxes due and owing.
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3 | (f) If any property listed as exempt by the chief county | ||||||
4 | assessment officer
has a change in use, a change in leasehold | ||||||
5 | estate, or a change in titleholder
of record by purchase, | ||||||
6 | grant, taking or transfer, it shall be the obligation
of the | ||||||
7 | transferee to notify the chief county assessment officer in | ||||||
8 | writing
within 90 days of the change. If mailed, the notice | ||||||
9 | shall be sent by certified mail,
return receipt requested, and | ||||||
10 | shall include the name and address of the
taxpayer, the legal | ||||||
11 | description of the property, and the property index number
of | ||||||
12 | the property when an index number exists. If notice is | ||||||
13 | provided in person, it shall be provided on a form prescribed
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14 | by the chief county assessment officer, and the chief county | ||||||
15 | assessment
officer shall provide a date stamped copy of the | ||||||
16 | notice. Except as
provided in item (6) of subsection (a) of | ||||||
17 | Section 9-260, item (6) of
Section 16-135, and item (6) of | ||||||
18 | Section 16-140 of this Code, if the failure to give the
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19 | notification results in the assessing official continuing to | ||||||
20 | list the property
as exempt in subsequent years, the property | ||||||
21 | shall be considered omitted
property for purposes of this | ||||||
22 | Code.
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23 | (g) In counties with fewer than 3,000,000 inhabitants, if | ||||||
24 | a
chief county assessment officer discovers at any time before
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25 | judgment that a property has been granted a homestead | ||||||
26 | exemption
under Article 15 of this Code to which it was not |
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1 | entitled for the current taxable year or any of the 3 prior | ||||||
2 | taxable years ,
the chief county assessment officer may | ||||||
3 | consider the erroneously
exempt portion of the property as | ||||||
4 | omitted property under this
Section for that taxable year and | ||||||
5 | for any of the 3 prior years in which an erroneous homestead | ||||||
6 | exemption was granted. The county, or its designated agent, | ||||||
7 | may utilize any remedy allowed by law to collect the taxes due | ||||||
8 | on the erroneously omitted property plus interest in the | ||||||
9 | amount of 10% per annum on such amounts, as well as any | ||||||
10 | additional fees or costs that may be authorized by the board of | ||||||
11 | review or other appropriate county entity in the county in | ||||||
12 | which the property is located, including fees and costs | ||||||
13 | incurred in verifying and collecting the unpaid taxes on the | ||||||
14 | omitted property only . | ||||||
15 | (Source: P.A. 98-615, eff. 6-1-14 .)
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