093_SB0270eng SB270 Engrossed LRB093 03428 SJM 03453 b 1 AN ACT concerning property taxes. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Property Tax Code is amended by changing 5 Section 23-10 as follows: 6 (35 ILCS 200/23-10) 7 Sec. 23-10. Tax objections and copies. Beginning with 8 the 20031994tax year, in counties with 3,000,000 or more 9 inhabitants,and beginning with the 1995 tax year in all10other counties,the person paying the taxes due as provided 11 in Section 23-5 may file a tax objection complaint under 12 Section 23-15 within 16575days after the first penalty date 13 of the final installment of taxes for the year in question. 14 Beginning with the 2003 tax year, in counties with less than 15 3,000,000 inhabitants, the person paying the taxes due as 16 provided in Section 23-5 may file a tax objection complaint 17 under Section 23-15 within 75 days after the first penalty 18 date of the final installment of taxes for the year in 19 question. However, in all counties in cases in which the 20 complaint is permitted to be filed without payment under 21 Section 23-5, it must be filed prior to the entry of judgment 22 under Section 21-175. In addition, the time specified for 23 payment of the tax provided in Section 23-5 shall not be 24 construed to delay or prevent the entry of judgment against, 25 or the sale of, tax delinquent property if the taxes have not 26 been paid prior to the entry of judgment under Section 27 21-175. An objection to an assessment for any year shall not 28 be allowed by the court, however, if an administrative remedy 29 was available by complaint to the board of appeals or board 30 of review under Section 16-55 or Section 16-115, unless that 31 remedy was exhausted prior to the filing of the tax objection SB270 Engrossed -2- LRB093 03428 SJM 03453 b 1 complaint. 2 When any complaint is filed with the court in a county 3 with less than 3,000,000 inhabitants, the plaintiff shall 4 file 3 copies of the complaint with the clerk of the circuit 5 court. Any complaint or amendment thereto shall contain (i) 6 on the first page a listing of the taxing districts against 7 which the complaint is directed and (ii) a summary of the 8 reasons for the tax objections set forth in the complaint 9 with enough copies of the summary to be distributed to each 10 of the taxing districts against which the complaint is 11 directed. Within 10 days after the complaint is filed, the 12 clerk of the circuit court shall deliver one copy to the 13 State's Attorney and one copy to the county clerk, taking 14 their receipts therefor. The county clerk shall, within 30 15 days from the last day for the filing of complaints, notify 16 the duly elected or appointed custodian of funds for each 17 taxing district that may be affected by the complaint, 18 stating (i) that a complaint has been filed and (ii) the 19 summary of the reasons for the tax objections set forth in 20 the complaint. Any amendment to a complaint, except any 21 amendment permitted to be made in open court during the 22 course of a hearing on the complaint, shall also be filed in 23 triplicate, with one copy delivered to the State's Attorney 24 and one copy delivered to the county clerk by the clerk of 25 the circuit court. The State's Attorney shall within 10 days 26 of receiving his or her copy of the amendment notify the duly 27 elected or appointed custodian of funds for each taxing 28 district whose tax monies may be affected by the amendment, 29 stating (i) that the amendment has been filed and (ii) the 30 summary of the reasons for the tax objections set forth in 31 the amended complaint. The State's Attorney shall also notify 32 the custodian and the county clerk in writing of the date, 33 time and place of any hearing before the court to be held 34 upon the complaint or amended complaint not later than 4 days SB270 Engrossed -3- LRB093 03428 SJM 03453 b 1 prior to the hearing. The notices provided in this Section 2 shall be by letter addressed to the custodian or the county 3 clerk and may be mailed by regular mail, postage prepaid, 4 postmarked within the required period, but not less than 4 5 days before a hearing. 6 (Source: P.A. 91-578, eff. 8-14-99.) 7 Section 90. The State Mandates Act is amended by adding 8 Section 8.27 as follows: 9 (30 ILCS 805/8.27 new) 10 Sec. 8.27. Exempt mandate. Notwithstanding Sections 6 11 and 8 of this Act, no reimbursement by the State is required 12 for the implementation of any mandate created by this 13 amendatory Act of the 93rd General Assembly. 14 Section 99. Effective date. This Act takes effect upon 15 becoming law.