103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB0317
 
Introduced 2/2/2023, by Sen. Laura M. Murphy
 
SYNOPSIS AS INTRODUCED:
 

 
35 ILCS 200/21-16

     Amends the Property Tax Code. In provisions concerning delinquencies by lessees of property owned by a taxing district, provides that such a delinquency occurs 60 days after the final (currently, second) installment due date. Provides that those provisions apply in all counties (currently, in counties with more than 800,000 but fewer than 1,000,000 inhabitants). Effective immediately.
  


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A BILL FOR
 

  
SB0317LRB103 25948 HLH 52300 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 21-16 as follows:
 
6    (35 ILCS 200/21-16)
7    Sec. 21-16. Property owned by a taxing district; 
8delinquency.  Notwithstanding any other provision of law, in a 
9county with more than 800,000 inhabitants but fewer than 
101,000,000 inhabitants, if a lessee is liable for the payment 
11of property taxes extended against property that is owned by a 
12taxing district, and those taxes remain unpaid in whole or in 
13part 60 days after the final second installment due date,  then 
14the county treasurer shall promptly notify the taxing district 
15that owns the property of the delinquency in writing. The 
16taxing district shall promptly notify the county supervisor of 
17assessments upon the execution of a new lease or the 
18termination of a lease for property owned by the taxing 
19district. The State's Attorney of the county in which the 
20property is located may bring an action against the lessee in 
21the circuit court in the name of the People of the State of 
22Illinois, and, upon proof of liability, the court shall enter 
23judgment against the lessee in a sum equal to the full amount 
 
 
SB0317- 2 -LRB103 25948 HLH 52300 b

1of delinquent taxes, interest, penalties, and costs. This 
2judgment shall be enforceable against the lessee, or any other 
3parties provided by applicable law, in any manner permitted by 
4law for the collection of a debt or judgment. The proceeds of 
5any judgment under this Section shall be distributed to the 
6taxing districts as otherwise provided in this Code.

7(Source: P.A. 101-198, eff. 1-1-20.)
 
 
8    Section 99. Effective date. This Act takes effect upon 
9becoming law.