103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB4561

 

Introduced 1/31/2024, by Rep. Amy Elik

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/21-115
35 ILCS 200/23-5

    Amends the Property Tax Code. Makes changes concerning the amount required to be paid under protest for the 2024 or 2025 tax year. Effective immediately.


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A BILL FOR

 

HB4561LRB103 35467 HLH 66682 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
5Sections 21-115 and 23-5 as follows:
 
6    (35 ILCS 200/21-115)
7    Sec. 21-115. Times of publication of notice. The
8advertisement shall be published once at least 10 days before
9the day on which judgment is to be applied for, and shall
10contain a list of the delinquent properties upon which the
11taxes or any part thereof remain due and unpaid, the names of
12owners, if known, the total amount due, and the year or years
13for which they are due. In counties of less than 3,000,000
14inhabitants, advertisement shall include notice of the
15registration requirement for persons bidding at the sale.
16Properties upon which taxes have been paid in full under
17protest (in full or, as provided in subsection (b) of Section
1823-5, in part) shall not be included in the list.
19    The collector shall give notice that he or she will apply
20to the circuit court on a specified day for judgment against
21the properties for the taxes, and costs, and for an order to
22sell the properties for the satisfaction of the amount due.
23    The collector shall also give notice of a date within the

 

 

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1next 5 business days after the date of application on which all
2the properties for the sale of which an order is made will be
3exposed to public sale at a location within the county
4designated by the county collector, for the amount of taxes,
5and cost due. The advertisement published according to the
6provisions of this Section shall be deemed to be sufficient
7notice of the intended application for judgment and of the
8sale of properties under the order of the court. A county with
9fewer than 3,000,000 inhabitants may, by joint agreement,
10combine its tax sale with the tax sale of one or more other
11contiguous counties; such a joint tax sale shall be held at a
12location in one of the participating counties. Notwithstanding
13the provisions of this Section and Section 21-110, in the 10
14years following the completion of a general reassessment of
15property in any county with 3,000,000 or more inhabitants,
16made under an order of the Department, the publication shall
17be made not sooner than 10 days nor more than 90 days after the
18date when all unpaid taxes on property have become delinquent.
19(Source: P.A. 101-379, eff. 1-1-20.)
 
20    (35 ILCS 200/23-5)
21    Sec. 23-5. Payment under protest.
22    (a) Except as provided in subsection (b), beginning
23Beginning with the 1994 tax year in counties with 3,000,000 or
24more inhabitants, and beginning with the 1995 tax year in all
25other counties, if any person desires to object to all or any

 

 

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1part of a property tax for any year, for any reason other than
2that the property is exempt from taxation, he or she shall pay
3all of the tax due within 60 days from the first penalty date
4of the final installment of taxes for that year. Whenever
5taxes are paid in compliance with this Section and a tax
6objection complaint is filed in compliance with Section 23-10,
7100% of the taxes shall be deemed paid under protest without
8the filing of a separate letter of protest with the county
9collector.
10    (b) If any person desires to object to all or any part of a
11property tax due for tax year 2024 or 2025 for any reason other
12than that the property is exempt from taxation, and if the
13property tax due for that tax year exceeds the property tax due
14for the immediately preceding taxable year, then he or she
15shall, within 60 days from the first penalty date of the final
16installment of taxes for that year, pay an amount equal to 100%
17of the property tax liability for the property for the
18immediately preceding taxable year, plus 50% of the amount by
19which the current year's property tax liability exceeds the
20immediately preceding tax year's tax liability for the
21property. If the taxes are paid under protest under this
22Section, the taxpayer shall file a separate letter of protest
23with the county collector setting forth the amount paid and
24the amount that was not paid with respect to each parcel for
25which a partial payment is made under this subsection. The
26taxpayer shall also, using the form generated by the

 

 

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1Department of Revenue by rule under subsection (c), notify the
2county collector at each stage of the property tax appeal
3process that an assessment action has been filed with the
4applicable reviewing entity and that the taxpayer intends to
5continue to exercise his or her rights to payment under
6protest as provided in this subsection. That notice shall be
7filed on or before the date the decision of the previous
8reviewing entity becomes final. The remainder of the tax
9liability for the property, plus any applicable penalties and
10interest, shall become due within 30 days after the date on
11which the taxpayer has exhausted all of the taxpayer's rights
12to administrative and judicial review with respect to the
13property for the applicable year.
14    (c) The Department of Revenue shall, by rule, generate a
15standard form for property taxpayers to use when making a
16payment of property taxes under protest pursuant to subsection
17(b). The Department of Revenue shall also generate, by rule, a
18standard set of notices for property taxpayers to use when
19notifying the county collector of the status of a property tax
20appeal process for which a payment is made under protest
21pursuant to subsection (b).
22(Source: P.A. 88-455; 89-126, eff. 7-1195.)
 
23    Section 99. Effective date. This Act takes effect upon
24becoming law.