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1 | AN ACT concerning taxes.
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2 | Be it enacted by the People of the State of Illinois, | ||||||||||||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing
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5 | Sections 21-15, 21-20, and 21-25 as follows:
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6 | (35 ILCS 200/21-15)
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7 | Sec. 21-15. General tax due dates; default by mortgage | ||||||||||||||||||||||||||||
8 | lender. Except as otherwise provided in this Section or Section | ||||||||||||||||||||||||||||
9 | 21-40, all property
upon which the first installment of taxes | ||||||||||||||||||||||||||||
10 | remains unpaid on June 1 annually
shall be deemed delinquent | ||||||||||||||||||||||||||||
11 | and shall bear interest after June 1 at the rate of
1 1/2% per | ||||||||||||||||||||||||||||
12 | month or portion thereof. Except as otherwise provided in this
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13 | Section or Section 21-40, all property upon which the second | ||||||||||||||||||||||||||||
14 | installment of
taxes remains due and unpaid on September 1, | ||||||||||||||||||||||||||||
15 | annually, shall be deemed
delinquent and shall bear interest | ||||||||||||||||||||||||||||
16 | after September 1 at the same interest rate.
All interest | ||||||||||||||||||||||||||||
17 | collected shall be paid into the general fund of the county.
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18 | Payment received by mail and postmarked on or before the | ||||||||||||||||||||||||||||
19 | required due date is
not delinquent.
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20 | Property not subject to the interest charge in Section | ||||||||||||||||||||||||||||
21 | 9-260 or Section
9-265 shall also not
be subject to the | ||||||||||||||||||||||||||||
22 | interest charge imposed by this Section until such time as
the | ||||||||||||||||||||||||||||
23 | owner of the property receives actual notice of and is billed | ||||||||||||||||||||||||||||
24 | for the
principal amount of back taxes due and owing.
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25 | If an Illinois resident who is a member of the Illinois | ||||||||||||||||||||||||||||
26 | National Guard
or a reserve component of the armed forces of | ||||||||||||||||||||||||||||
27 | the United States
and who has
an ownership interest in property | ||||||||||||||||||||||||||||
28 | taxed under this Act is called to active duty
for deployment | ||||||||||||||||||||||||||||
29 | outside the continental United States
and
is on active duty on | ||||||||||||||||||||||||||||
30 | the due date of any installment of taxes due under
this Act, he | ||||||||||||||||||||||||||||
31 | or she shall not be deemed delinquent in the payment of the
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32 | installment and no interest shall accrue or be charged as a |
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1 | penalty on the
installment until one year
30 days after that | ||||||
2 | member returns from active duty. To be deemed not delinquent in | ||||||
3 | the payment of an installment of taxes and any
interest
on that | ||||||
4 | installment, the reservist or guardsperson must notify the | ||||||
5 | county clerk
within 30
days after his or her deactivation and | ||||||
6 | provide verification of the date of his
or her
deactivation. An | ||||||
7 | installment of property taxes on the property of any reservist
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8 | or
guardsperson who fails to provide timely notice and | ||||||
9 | verification of
deactivation to the
county clerk is subject to | ||||||
10 | interest and penalties as delinquent taxes under
this Code from
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11 | the date of deactivation.
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12 | Notwithstanding any other provision of law, when any unpaid | ||||||
13 | taxes become
delinquent under this Section through the fault of | ||||||
14 | the mortgage lender,
(i) the
interest assessed under this | ||||||
15 | Section for delinquent taxes shall be charged
against the | ||||||
16 | mortgage lender and not the mortgagor and (ii) the mortgage
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17 | lender shall pay the taxes, redeem the property and take all | ||||||
18 | necessary steps to
remove any liens accruing against the | ||||||
19 | property because of the delinquency.
In the event that more | ||||||
20 | than
one entity meets the definition of mortgage lender with | ||||||
21 | respect to any
mortgage, the interest shall be assessed against | ||||||
22 | the mortgage lender
responsible for servicing the mortgage. | ||||||
23 | Unpaid taxes shall be deemed
delinquent through the fault of | ||||||
24 | the mortgage lender only if: (a) the
mortgage
lender has | ||||||
25 | received all payments due the mortgage lender for the property | ||||||
26 | being
taxed under the written terms of the mortgage or | ||||||
27 | promissory note secured by
the mortgage, (b) the mortgage | ||||||
28 | lender holds funds in escrow to pay the taxes,
and (c) the | ||||||
29 | funds are sufficient to pay the taxes
after deducting all | ||||||
30 | amounts reasonably anticipated to become due for all hazard
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31 | insurance premiums and mortgage insurance premiums and any | ||||||
32 | other assessments to
be paid from the escrow under the terms of | ||||||
33 | the mortgage. For purposes of this
Section, an
amount
is | ||||||
34 | reasonably anticipated to become due if it is payable within 12 | ||||||
35 | months from
the time of determining the sufficiency of funds | ||||||
36 | held in escrow. Unpaid taxes
shall not be deemed delinquent |
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1 | through the fault of the mortgage lender if the
mortgage lender | ||||||
2 | was directed in writing by the mortgagor not to pay the
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3 | property taxes, or
if the failure to pay the taxes when due | ||||||
4 | resulted from inadequate or inaccurate
parcel information | ||||||
5 | provided by the mortgagor, a title or abstract company, or
by | ||||||
6 | the agency or unit of government assessing the tax.
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7 | (Source: P.A. 93-560, eff. 8-20-03.)
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8 | (35 ILCS 200/21-20)
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9 | Sec. 21-20. Due dates; accelerated billing in counties of | ||||||
10 | less than
3,000,000. Except as otherwise provided in Section | ||||||
11 | 21-40, in counties with
less than 3,000,000 inhabitants in | ||||||
12 | which the
accelerated method of billing and paying taxes | ||||||
13 | provided for in Section 21-30 is
in effect, the estimated first | ||||||
14 | installment of unpaid taxes shall be deemed
delinquent and | ||||||
15 | shall bear interest after a date not later than June 1 annually
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16 | as provided for in the ordinance or resolution of the county | ||||||
17 | board adopting the
accelerated method, at the rate of 1 1/2% | ||||||
18 | per month or portion thereof until
paid or forfeited. The | ||||||
19 | second installment of unpaid taxes shall be deemed
delinquent | ||||||
20 | and shall bear interest after August 1 annually at the same | ||||||
21 | interest
rate until paid or forfeited. Payment received by mail | ||||||
22 | and postmarked on or
before the required due date is not | ||||||
23 | delinquent.
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24 | If an Illinois resident who is a member of the Illinois | ||||||
25 | National Guard
or a reserve component of the armed forces of | ||||||
26 | the United States and
who has
an ownership interest in property | ||||||
27 | taxed under this Act is called to active duty
for deployment | ||||||
28 | outside the continental United States
and
is on active duty on | ||||||
29 | the due date of any installment of taxes due under
this Act, he | ||||||
30 | or she shall not be deemed delinquent in the payment of the
| ||||||
31 | installment and no interest shall accrue or be charged as a | ||||||
32 | penalty on the
installment until one year
30 days after that | ||||||
33 | member returns from
active
duty.
To be deemed not delinquent in | ||||||
34 | the payment of an installment of taxes and any
interest
on that | ||||||
35 | installment, the reservist or guardsperson must notify the |
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1 | county clerk
within 30
days after his or her deactivation and | ||||||
2 | provide verification of the date of his
or her
deactivation. An | ||||||
3 | installment of property taxes on the property of any reservist
| ||||||
4 | or
guardsperson who fails to provide timely notice and | ||||||
5 | verification of
deactivation to the
county clerk is subject to | ||||||
6 | interest and penalties as delinquent taxes under
this Code from
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7 | the date of deactivation.
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8 | (Source: P.A. 91-199, eff. 1-1-00; 91-898, eff. 7-6-00.)
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9 | (35 ILCS 200/21-25)
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10 | Sec. 21-25. Due dates; accelerated billing in counties of | ||||||
11 | 3,000,000 or more. Except as hereinafter provided and as | ||||||
12 | provided in Section 21-40, in
counties with 3,000,000 or more | ||||||
13 | inhabitants
in which the accelerated method of billing and | ||||||
14 | paying taxes provided for in
Section 21-30 is in effect, the | ||||||
15 | estimated first installment of unpaid taxes
shall be deemed | ||||||
16 | delinquent and shall bear interest after March 1 at the rate of
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17 | 1 1/2% per month or portion thereof until paid or forfeited. | ||||||
18 | The second
installment of unpaid taxes shall be deemed | ||||||
19 | delinquent and shall bear interest
after August 1 annually at | ||||||
20 | the same interest rate until paid or forfeited.
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21 | If the county board elects by ordinance adopted prior to | ||||||
22 | July 1 of a levy
year to provide for taxes to be paid in 4 | ||||||
23 | installments, each installment for
that levy year and each | ||||||
24 | subsequent year shall be deemed delinquent and shall
begin to | ||||||
25 | bear interest 30 days after the date specified by the ordinance | ||||||
26 | for
mailing bills, at the rate of 1 1/2% per month or portion | ||||||
27 | thereof, until paid
or forfeited.
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28 | Payment received by mail and postmarked on or before the | ||||||
29 | required due date
is not delinquent.
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30 | Taxes levied on homestead property in which a member of the | ||||||
31 | National Guard or
reserves of the armed forces of the United | ||||||
32 | States who was called to active duty
on or after August 1, | ||||||
33 | 1990, and who has an ownership interest, shall not be
deemed | ||||||
34 | delinquent and no interest shall accrue or be charged as a | ||||||
35 | penalty on
such taxes due and payable in 1991 or 1992 until one |
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1 | year after that member
returns to civilian status.
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2 | If an Illinois resident who is a member of the Illinois | ||||||
3 | National Guard
or a reserve component of the armed forces of | ||||||
4 | the United States
and who has an ownership interest in property | ||||||
5 | taxed under this Act is
called to
active duty
for deployment | ||||||
6 | outside the continental United States
and
is on active duty on | ||||||
7 | the due date of any installment of taxes due under
this Act, he | ||||||
8 | or she shall not be deemed delinquent in the payment of the
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9 | installment and no interest shall accrue or be charged as a | ||||||
10 | penalty on the
installment until one year
30 days after that | ||||||
11 | member returns to
civilian
status.
To be deemed not delinquent | ||||||
12 | in the payment of an installment of taxes and any
interest
on | ||||||
13 | that installment, the reservist or guardsperson must notify the | ||||||
14 | county clerk
within 30
days after his or her deactivation and | ||||||
15 | provide verification of the date of his
or her
deactivation. An | ||||||
16 | installment of property taxes on the property of any reservist
| ||||||
17 | or
guardsperson who fails to provide timely notice and | ||||||
18 | verification of
deactivation to the
county clerk is subject to | ||||||
19 | interest and penalties as delinquent taxes under
this Code from
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20 | the date of deactivation.
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21 | (Source: P.A. 91-199, eff. 1-1-00; 91-898, eff. 7-6-00.)
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22 | Section 99. Effective date. This Act takes effect upon | ||||||
23 | becoming law. |