103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB2997
 
Introduced 2/2/2024, by Sen. Donald P. DeWitte
 
SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/21-16
    Amends the Property Tax Code. Provides that provisions concerning delinquencies by lessees of property owned by a taxing district apply in all counties with a population of fewer than 3,000,000 inhabitants (currently, counties with more than 800,000 but less than 1,000,000 inhabitants). Provides that those provisions apply if the taxes remain unpaid 60 days after the final (currently, second) installment due date. Effective immediately.


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A BILL FOR
 
SB2997LRB103 37841 HLH 67971 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 
103,000,000 1,000,000 inhabitants, if a lessee is liable for the 
11payment of property taxes extended against property that is 
12owned by a taxing district, and those taxes remain unpaid in 
13whole or in part 60 days after the final second installment due 
14date, then the county treasurer shall promptly notify the 
15taxing district that owns the property of the delinquency in 
16writing. The taxing district shall promptly notify the county 
17supervisor of assessments upon the execution of a new lease or 
18the termination 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 
 
 
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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.