093_HB2905ham001
LRB093 07191 SJM 13120 a
1 AMENDMENT TO HOUSE BILL 2905
2 AMENDMENT NO. . Amend House Bill 2905 by replacing
3 everything after the enacting clause with the following:
4 "Section 5. The Property Tax Code is amended by changing
5 Sections 21-15, 21-20, and 21-25 as follows:
6 (35 ILCS 200/21-15)
7 Sec. 21-15. General tax due dates; default by mortgage
8 lender. Except as otherwise provided in this Section or
9 Section 21-40, all property upon which the first installment
10 of taxes remains unpaid on June 1 annually shall be deemed
11 delinquent and shall bear interest after June 1 at the rate
12 of 1 1/2% per month or portion thereof. Except as otherwise
13 provided in this Section or Section 21-40, all property upon
14 which the second installment of taxes remains due and unpaid
15 on September 1, annually, shall be deemed delinquent and
16 shall bear interest after September 1 at the same interest
17 rate. All interest collected shall be paid into the general
18 fund of the county. Payment received by mail and postmarked
19 on or before the required due date is not delinquent.
20 Property not subject to the interest charge in Section
21 9-265 shall also not be subject to the interest charge
22 imposed by this Section until such time as the owner of the
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1 property receives actual notice of and is billed for the
2 principal amount of back taxes due and owing.
3 If an Illinois resident who is a member of the Illinois
4 National Guard or a reserve component of the armed forces of
5 the United States and who has an ownership interest in
6 property taxed under this Act is called to active duty for
7 deployment outside the continental United States and is on
8 active duty on the due date of any installment of taxes due
9 under this Act, he or she shall not be deemed delinquent in
10 the payment of the installment and no interest shall accrue
11 or be charged as a penalty on the installment until one year
12 30 days after that member returns from active duty. To be
13 deemed not delinquent in the payment of an installment of
14 taxes and any interest on that installment, the reservist or
15 guardsperson must notify the county clerk within 30 days
16 after his or her deactivation and provide verification of the
17 date of his or her deactivation. An installment of property
18 taxes on the property of any reservist or guardsperson who
19 fails to provide timely notice and verification of
20 deactivation to the county clerk is subject to interest and
21 penalties as delinquent taxes under this Code from the date
22 of deactivation.
23 Notwithstanding any other provision of law, when any
24 unpaid taxes become delinquent under this Section through the
25 fault of the mortgage lender, (i) the interest assessed under
26 this Section for delinquent taxes shall be charged against
27 the mortgage lender and not the mortgagor and (ii) the
28 mortgage lender shall pay the taxes, redeem the property and
29 take all necessary steps to remove any liens accruing against
30 the property because of the delinquency. In the event that
31 more than one entity meets the definition of mortgage lender
32 with respect to any mortgage, the interest shall be assessed
33 against the mortgage lender responsible for servicing the
34 mortgage. Unpaid taxes shall be deemed delinquent through
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1 the fault of the mortgage lender only if: (a) the mortgage
2 lender has received all payments due the mortgage lender for
3 the property being taxed under the written terms of the
4 mortgage or promissory note secured by the mortgage, (b) the
5 mortgage lender holds funds in escrow to pay the taxes, and
6 (c) the funds are sufficient to pay the taxes after deducting
7 all amounts reasonably anticipated to become due for all
8 hazard insurance premiums and mortgage insurance premiums and
9 any other assessments to be paid from the escrow under the
10 terms of the mortgage. For purposes of this Section, an
11 amount is reasonably anticipated to become due if it is
12 payable within 12 months from the time of determining the
13 sufficiency of funds held in escrow. Unpaid taxes shall not
14 be deemed delinquent through the fault of the mortgage lender
15 if the mortgage lender was directed in writing by the
16 mortgagor not to pay the property taxes, or if the failure to
17 pay the taxes when due resulted from inadequate or inaccurate
18 parcel information provided by the mortgagor, a title or
19 abstract company, or by the agency or unit of government
20 assessing the tax.
21 (Source: P.A. 90-336, eff. 1-1-98; 90-575, eff. 3-20-98;
22 91-199, eff. 1-1-00; 91-898, eff. 7-6-00.)
23 (35 ILCS 200/21-20)
24 Sec. 21-20. Due dates; accelerated billing in counties
25 of less than 3,000,000. Except as otherwise provided in
26 Section 21-40, in counties with less than 3,000,000
27 inhabitants in which the accelerated method of billing and
28 paying taxes provided for in Section 21-30 is in effect, the
29 estimated first installment of unpaid taxes shall be deemed
30 delinquent and shall bear interest after a date not later
31 than June 1 annually as provided for in the ordinance or
32 resolution of the county board adopting the accelerated
33 method, at the rate of 1 1/2% per month or portion thereof
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1 until paid or forfeited. The second installment of unpaid
2 taxes shall be deemed delinquent and shall bear interest
3 after August 1 annually at the same interest rate until paid
4 or forfeited. Payment received by mail and postmarked on or
5 before the required due date is not delinquent.
6 If an Illinois resident who is a member of the Illinois
7 National Guard or a reserve component of the armed forces of
8 the United States and who has an ownership interest in
9 property taxed under this Act is called to active duty for
10 deployment outside the continental United States and is on
11 active duty on the due date of any installment of taxes due
12 under this Act, he or she shall not be deemed delinquent in
13 the payment of the installment and no interest shall accrue
14 or be charged as a penalty on the installment until one year
15 30 days after that member returns from active duty. To be
16 deemed not delinquent in the payment of an installment of
17 taxes and any interest on that installment, the reservist or
18 guardsperson must notify the county clerk within 30 days
19 after his or her deactivation and provide verification of the
20 date of his or her deactivation. An installment of property
21 taxes on the property of any reservist or guardsperson who
22 fails to provide timely notice and verification of
23 deactivation to the county clerk is subject to interest and
24 penalties as delinquent taxes under this Code from the date
25 of deactivation.
26 (Source: P.A. 91-199, eff. 1-1-00; 91-898, eff. 7-6-00.)
27 (35 ILCS 200/21-25)
28 Sec. 21-25. Due dates; accelerated billing in counties
29 of 3,000,000 or more. Except as hereinafter provided and as
30 provided in Section 21-40, in counties with 3,000,000 or more
31 inhabitants in which the accelerated method of billing and
32 paying taxes provided for in Section 21-30 is in effect, the
33 estimated first installment of unpaid taxes shall be deemed
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1 delinquent and shall bear interest after March 1 at the rate
2 of 1 1/2% per month or portion thereof until paid or
3 forfeited. The second installment of unpaid taxes shall be
4 deemed delinquent and shall bear interest after August 1
5 annually at the same interest rate until paid or forfeited.
6 If the county board elects by ordinance adopted prior to
7 July 1 of a levy year to provide for taxes to be paid in 4
8 installments, each installment for that levy year and each
9 subsequent year shall be deemed delinquent and shall begin to
10 bear interest 30 days after the date specified by the
11 ordinance for mailing bills, at the rate of 1 1/2% per month
12 or portion thereof, until paid or forfeited.
13 Payment received by mail and postmarked on or before the
14 required due date is not delinquent.
15 Taxes levied on homestead property in which a member of
16 the National Guard or reserves of the armed forces of the
17 United States who was called to active duty on or after
18 August 1, 1990, and who has an ownership interest, shall not
19 be deemed delinquent and no interest shall accrue or be
20 charged as a penalty on such taxes due and payable in 1991 or
21 1992 until one year after that member returns to civilian
22 status.
23 If an Illinois resident who is a member of the Illinois
24 National Guard or a reserve component of the armed forces of
25 the United States and who has an ownership interest in
26 property taxed under this Act is called to active duty for
27 deployment outside the continental United States and is on
28 active duty on the due date of any installment of taxes due
29 under this Act, he or she shall not be deemed delinquent in
30 the payment of the installment and no interest shall accrue
31 or be charged as a penalty on the installment until one year
32 30 days after that member returns to civilian status. To be
33 deemed not delinquent in the payment of an installment of
34 taxes and any interest on that installment, the reservist or
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1 guardsperson must notify the county clerk within 30 days
2 after his or her deactivation and provide verification of the
3 date of his or her deactivation. An installment of property
4 taxes on the property of any reservist or guardsperson who
5 fails to provide timely notice and verification of
6 deactivation to the county clerk is subject to interest and
7 penalties as delinquent taxes under this Code from the date
8 of deactivation.
9 (Source: P.A. 91-199, eff. 1-1-00; 91-898, eff. 7-6-00.)
10 Section 99. Effective date. This Act takes effect upon
11 becoming law.".