103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB1109

 

Introduced 1/12/2023, by Rep. Margaret Croke

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/14-15

    Amends the Property Tax Code. Provides that the statute of limitations for the execution of a certificate of error does not apply to a certificate of error correcting an assessment to $1 when the property is used as a common area by a subdivision, association, or planned development. Makes additional technical changes.


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A BILL FOR

 

HB1109LRB103 00054 HLH 45114 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 14-15 as follows:
 
6    (35 ILCS 200/14-15)
7    Sec. 14-15. Certificate of error; counties of 3,000,000 or
8more.
9    (a) In counties with 3,000,000 or more inhabitants, if,
10after the assessment is certified pursuant to Section 16-150,
11but subject to the limitations of subsection (c) of this
12Section, the county assessor discovers an error or mistake in
13the assessment after the assessment is certified pursuant to
14Section 16-150, the assessor shall execute a certificate
15setting forth the nature and cause of the error, unless any
16time limitation applying to that certificate of error has
17expired. The certificate when endorsed by the county assessor,
18or when endorsed by the county assessor and board of appeals
19(until the first Monday in December 1998 and the board of
20review beginning the first Monday in December 1998 and
21thereafter) where the certificate is executed for any
22assessment which was the subject of a complaint filed in the
23board of appeals (until the first Monday in December 1998 and

 

 

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1the board of review beginning the first Monday in December
21998 and thereafter) for the tax year for which the
3certificate is issued, may, either be certified according to
4the procedure authorized by this Section or be presented and
5received in evidence in any court of competent jurisdiction,
6provided that the certificate is endorsed by the county
7assessor or, if the certificate is executed for an assessment
8that was the subject of a complaint filed in the board of
9review for the tax year for which the certificate is issued,
10endorsed by the county assessor and the board of review.
11Certification is authorized, at the discretion of the county
12assessor, for: (1) certificates of error allowing homestead
13exemptions under Article 15; (2) certificates of error on
14residential property of 6 units or less; (3) certificates of
15error allowing exemption of the property pursuant to Section
1614-25; and (4) other certificates of error reducing assessed
17value by less than $100,000. Any certificate of error not
18certified shall be presented to the court. The county assessor
19shall develop reasonable procedures for the filing and
20processing of certificates of error. Prior to the
21certification or presentation to the court, the county
22assessor or his or her designee shall execute and include in
23the certificate of error a statement attesting that all
24procedural requirements pertaining to the issuance of the
25certificate of error have been met and that in fact an error
26exists. When so introduced in evidence such certificate shall

 

 

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1become a part of the court records, and shall not be removed
2from the files except upon the order of the court.
3    Certificates of error that will be presented to the court
4shall be filed as an objection in the application for judgment
5and order of sale for the year in relation to which the
6certificate is made or as an amendment to the objection under
7subsection (b). Certificates of error that are to be certified
8according to the procedure authorized by this Section need not
9be presented to the court as an objection or an amendment under
10subsection (b). The State's Attorney of the county in which
11the property is situated shall mail a copy of any final
12judgment entered by the court regarding any certificate of
13error to the taxpayer of record for the year in question.
14    Any unpaid taxes after the entry of the final judgment by
15the court or certification on certificates issued under this
16Section may be included in a special tax sale, provided that an
17advertisement is published and a notice is mailed to the
18person in whose name the taxes were last assessed, in a form
19and manner substantially similar to the advertisement and
20notice required under Sections 21-110 and 21-135. The
21advertisement and sale shall be subject to all provisions of
22law regulating the annual advertisement and sale of delinquent
23property, to the extent that those provisions may be made
24applicable.
25    A certificate of error certified under this Section shall
26be given effect by the county treasurer, who shall mark the tax

 

 

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1books and, upon receipt of one of the following certificates
2from the county assessor or the county assessor and the board
3of review where the board of review is required to endorse the
4certificate of error, shall issue refunds to the taxpayer
5accordingly:
 
6
"CERTIFICATION
7    I, .................., county assessor, hereby certify
8    that the Certificates of Error set out on the attached
9    list have been duly issued to correct an error or mistake
10    in the assessment."
 
11
"CERTIFICATION
12    I, .................., county assessor, and we,
13    ........................................................,
14    members of the board of review, hereby certify that the
15    Certificates of Error set out on the attached list have
16    been duly issued to correct an error or mistake in the
17    assessment and that any certificates of error required to
18    be endorsed by the board of review have been so endorsed."
 
19    The county treasurer has the power to mark the tax books to
20reflect the issuance of certificates of error certified
21according to the procedure authorized in this Section for
22certificates of error issued under Section 14-25 or
23certificates of error issued to and including 3 years after

 

 

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1the date on which the annual judgment and order of sale for
2that tax year was first entered. The county treasurer has the
3power to issue refunds to the taxpayer as set forth above until
4all refunds authorized by this Section have been completed.
5    To the extent that the certificate of error obviates the
6liability for nonpayment of taxes, certification of a
7certificate of error according to the procedure authorized in
8this Section shall operate to vacate any judgment or
9forfeiture as to that year's taxes, and the warrant books and
10judgment books shall be marked to reflect that the judgment or
11forfeiture has been vacated.
12    (b) Nothing in subsection (a) of this Section shall be
13construed to prohibit the execution, endorsement, issuance,
14and adjudication of a certificate of error if (i) the annual
15judgment and order of sale for the tax year in question is
16reopened for further proceedings upon consent of the county
17collector and county assessor, represented by the State's
18Attorney, and (ii) a new final judgment is subsequently
19entered pursuant to the certificate. This subsection (b) shall
20be construed as declarative of existing law and not as a new
21enactment.
22    (c) No certificate of error, other than a certificate to
23establish an exemption under Section 14-25, shall be executed
24for any tax year more than 3 years after the date on which the
25annual judgment and order of sale for that tax year was first
26entered, except that during calendar years 1999 and 2000 a

 

 

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1certificate of error may be executed for any tax year,
2provided that the error or mistake in the assessment was
3discovered no more than 3 years after the date on which the
4annual judgment and order of sale for that tax year was first
5entered.
6    (d) The time limitation of subsection (c) shall not apply
7to a certificate of error correcting an assessment to $1,
8under Section 10-35, on a parcel that a subdivision or planned
9development has acquired by adverse possession, if, during the
10tax year for which the certificate is executed, the
11subdivision, association, or planned development used the
12parcel as common area, as defined in Section 10-35, and if
13application for the certificate of error is made prior to
14December 1, 1997.
15    (e) The changes made by this amendatory Act of the 91st
16General Assembly apply to certificates of error issued before,
17on, and after the effective date of this amendatory Act of the
1891st General Assembly.
19    (f) The changes made by this amendatory Act of the 103rd
20General Assembly apply to certificates of error issued on or
21after the effective date of this amendatory Act of the 103rd
22General Assembly for taxable years 2003 or thereafter.
23(Source: P.A. 95-644, eff. 10-12-07.)