96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB2367

 

Introduced 2/19/2009, by Rep. Mike Boland

 

SYNOPSIS AS INTRODUCED:
 
See Index

    Amends the Property Tax Code. Awards an assessment freeze homestead exemption to disabled veterans who qualify for a disabled or handicapped veterans' license plate. Provides that the amount of the exemption is the equalized assessed value of the residence in the taxable year for which application is made minus the equalized assessed value of the residence in the taxable year in which the applicant qualified for the exemption plus the first year's equalized assessed value of any added improvements that increased the assessed value of the residence after the base year. Makes corresponding changes to cross-references in the provisions concerning certification, certificate of errors, other exemptions, and delinquency notices. Amends various Acts concerning tax increment financing to deduct the exemption from assessed value calculations for entities that have adopted tax increment allocation financing under these provisions. Amends the State Mandates Act to require implementation without reimbursement. Effective July 1, 2009.


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CORRECTIONAL BUDGET AND IMPACT NOTE ACT MAY APPLY
FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT
MAY APPLY

 

 

A BILL FOR

 

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1     AN ACT concerning revenue.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Economic Development Area Tax Increment
5 Allocation Act is amended by changing Section 6 as follows:
 
6     (20 ILCS 620/6)   (from Ch. 67 1/2, par. 1006)
7     Sec. 6. Filing with county clerk; certification of initial
8 equalized assessed value.
9     (a) The municipality shall file a certified copy of any
10 ordinance authorizing tax increment allocation financing for
11 an economic development project area with the county clerk, and
12 the county clerk shall immediately thereafter determine (1) the
13 most recently ascertained equalized assessed value of each lot,
14 block, tract or parcel of real property within the economic
15 development project area from which shall be deducted the
16 homestead exemptions provided by Sections 15-167.5, 15-170,
17 15-175, and 15-176 of the Property Tax Code, which value shall
18 be the "initial equalized assessed value" of each such piece of
19 property, and (2) the total equalized assessed value of all
20 taxable real property within the economic development project
21 area by adding together the most recently ascertained equalized
22 assessed value of each taxable lot, block, tract, or parcel of
23 real property within such economic development project area,

 

 

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1 from which shall be deducted the homestead exemptions provided
2 under Article 15 of the Property Tax Code, and shall certify
3 such amount as the "total initial equalized assessed value" of
4 the taxable real property within the economic development
5 project area.
6     (b) After the county clerk has certified the "total initial
7 equalized assessed value" of the taxable real property in the
8 economic development project area, then in respect to every
9 taxing district containing an economic development project
10 area, the county clerk or any other official required by law to
11 ascertain the amount of the equalized assessed value of all
12 taxable property within that taxing district for the purpose of
13 computing the rate per cent of tax to be extended upon taxable
14 property within that taxing district, shall in every year that
15 tax increment allocation financing is in effect ascertain the
16 amount of value of taxable property in an economic development
17 project area by including in that amount the lower of the
18 current equalized assessed value or the certified "total
19 initial equalized assessed value" of all taxable real property
20 in such area. The rate per cent of tax determined shall be
21 extended to the current equalized assessed value of all
22 property in the economic development project area in the same
23 manner as the rate per cent of tax is extended to all other
24 taxable property in the taxing district. The method of
25 allocating taxes established under this Section shall
26 terminate when the municipality adopts an ordinance dissolving

 

 

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1 the special tax allocation fund for the economic development
2 project area, terminating the economic development project
3 area, and terminating the use of tax increment allocation
4 financing for the economic development project area. This Act
5 shall not be construed as relieving property owners within an
6 economic development project area from paying a uniform rate of
7 taxes upon the current equalized assessed value of their
8 taxable property as provided in the Property Tax Code.
9 (Source: P.A. 95-644, eff. 10-12-07.)
 
10     Section 10. The Property Tax Code is amended by changing
11 Sections 15-10, 15-165, 15-168, 15-169, 20-178, and 21-135 and
12 adding Section 15-167.5 as follows:
 
13     (35 ILCS 200/15-10)
14     Sec. 15-10. Exempt property; procedures for certification.
15 All property granted an exemption by the Department pursuant to
16 the requirements of Section 15-5 and described in the Sections
17 following Section 15-30 and preceding Section 16-5, to the
18 extent therein limited, is exempt from taxation. In order to
19 maintain that exempt status, the titleholder or the owner of
20 the beneficial interest of any property that is exempt must
21 file with the chief county assessment officer, on or before
22 January 31 of each year (May 31 in the case of property
23 exempted by Section 15-167.5 or 15-170), an affidavit stating
24 whether there has been any change in the ownership or use of

 

 

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1 the property or the status of the owner-resident, or that a
2 disabled veteran who qualifies under Section 15-165 owned and
3 used the property as of January 1 of that year. The nature of
4 any change shall be stated in the affidavit. Failure to file an
5 affidavit shall, in the discretion of the assessment officer,
6 constitute cause to terminate the exemption of that property,
7 notwithstanding any other provision of this Code. Owners of 5
8 or more such exempt parcels within a county may file a single
9 annual affidavit in lieu of an affidavit for each parcel. The
10 assessment officer, upon request, shall furnish an affidavit
11 form to the owners, in which the owner may state whether there
12 has been any change in the ownership or use of the property or
13 status of the owner or resident as of January 1 of that year.
14 The owner of 5 or more exempt parcels shall list all the
15 properties giving the same information for each parcel as
16 required of owners who file individual affidavits.
17     However, titleholders or owners of the beneficial interest
18 in any property exempted under any of the following provisions
19 are not required to submit an annual filing under this Section:
20         (1) Section 15-45 (burial grounds) in counties of less
21     than 3,000,000 inhabitants and owned by a not-for-profit
22     organization.
23         (2) Section 15-40.
24         (3) Section 15-50 (United States property).
25     If there is a change in use or ownership, however, notice
26 must be filed pursuant to Section 15-20.

 

 

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1     An application for homestead exemptions shall be filed as
2 provided in Section 15-167.5 (disabled veterans assessment
3 freeze homestead exemption), Section 15-170 (senior citizens
4 homestead exemption), Section 15-172 (senior citizens
5 assessment freeze homestead exemption), and Sections 15-175
6 (general homestead exemption), 15-176 (general alternative
7 homestead exemption), and 15-177 (long-time occupant homestead
8 exemption), respectively.
9 (Source: P.A. 95-644, eff. 10-12-07.)
 
10     (35 ILCS 200/15-165)
11     Sec. 15-165. Disabled veterans. Property up to an assessed
12 value of $70,000, owned and used exclusively by a disabled
13 veteran, or the spouse or unmarried surviving spouse of the
14 veteran, as a home, is exempt. As used in this Section, a
15 disabled veteran means a person who has served in the Armed
16 Forces of the United States and whose disability is of such a
17 nature that the Federal Government has authorized payment for
18 purchase or construction of Specially Adapted Housing as set
19 forth in the United States Code, Title 38, Chapter 21, Section
20 2101.
21     The exemption applies to housing where Federal funds have
22 been used to purchase or construct special adaptations to suit
23 the veteran's disability.
24     The exemption also applies to housing that is specially
25 adapted to suit the veteran's disability, and purchased

 

 

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1 entirely or in part by the proceeds of a sale, casualty loss
2 reimbursement, or other transfer of a home for which the
3 Federal Government had previously authorized payment for
4 purchase or construction as Specially Adapted Housing.
5     However, the entire proceeds of the sale, casualty loss
6 reimbursement, or other transfer of that housing shall be
7 applied to the acquisition of subsequent specially adapted
8 housing to the extent that the proceeds equal the purchase
9 price of the subsequently acquired housing.
10     For purposes of this Section, "unmarried surviving spouse"
11 means the surviving spouse of the veteran at any time after the
12 death of the veteran during which such surviving spouse is not
13 married.
14     This exemption must be reestablished on an annual basis by
15 certification from the Illinois Department of Veterans'
16 Affairs to the Department, which shall forward a copy of the
17 certification to local assessing officials.
18     A taxpayer who claims an exemption under Section 15-167.5,
19 15-168, or 15-169 may not claim an exemption under this
20 Section.
21 (Source: P.A. 94-310, eff. 7-25-05; 95-644, eff. 10-12-07.)
 
22     (35 ILCS 200/15-167.5 new)
23     Sec. 15-167.5. Disabled veterans assessment freeze
24 homestead exemption.
25     (a) This Section may be cited as the Disabled Veterans

 

 

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1 Assessment Freeze Homestead Exemption.
2     (b) As used in this Section:
3     "Applicant" means a veteran of the Armed Forces of the
4 United States who qualifies for a disabled or handicapped
5 veterans' license plate under Section 3-609 or Section 3-609.01
6 of the Illinois Vehicle Code.
7     "Base amount" means the base year equalized assessed value
8 of the residence plus the first year's equalized assessed value
9 of any added improvements that increased the assessed value of
10 the residence after the base year.
11     "Base year" means the taxable year prior to the taxable
12 year for which the applicant first qualifies and applies for
13 the exemption if, in the prior taxable year, the property was
14 improved with a permanent structure that was occupied as a
15 residence by the applicant who was liable for paying real
16 property taxes on the property and who was either (i) an owner
17 of record of the property or had legal or equitable interest in
18 the property as evidenced by a written instrument or (ii) had a
19 legal or equitable interest as a lessee in the parcel of
20 property that was single family residence. If, in any
21 subsequent taxable year for which the applicant applies and
22 qualifies for the exemption, the equalized assessed value of
23 the residence is less than the equalized assessed value in the
24 existing base year, then that subsequent taxable year becomes
25 the base year unless that lower equalized assessed value is
26 based on an assessed value that results from a temporary

 

 

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1 irregularity in the property that reduces the assessed value
2 for one or more taxable years. The selected year is the base
3 year for taxable year 2009 and thereafter until a new base year
4 is established under the terms of this paragraph.
5     "Life care facility that qualifies as a cooperative" means
6 a facility as defined in Section 2 of the Life Care Facilities
7 Act.
8     "Residence" has the meaning set forth under Section 15-172.
9     (c) Beginning in taxable year 2009, an assessment freeze
10 homestead exemption is granted for real property that is
11 improved with a permanent structure that is occupied as a
12 residence by an applicant who is liable for paying real
13 property taxes on the property and who is an owner of record of
14 the property or has a legal or equitable interest in the
15 property as evidenced by a written instrument. This homestead
16 exemption also applies to a leasehold interest in a parcel of
17 property improved with a permanent structure that is a single
18 family residence that is occupied as a residence by an
19 applicant who has a legal or equitable ownership interest in
20 the property as lessee and who is liable for the payment of
21 real property taxes on that property.
22     The amount of this exemption is the equalized assessed
23 value of the residence in the taxable year for which
24 application is made minus the base amount. If the applicant is
25 an unmarried surviving spouse of a qualified disabled veteran
26 for a prior year for the same residence for which an exemption

 

 

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1 under this Section has been granted, then the base year and
2 base amount for that residence are the same as for the
3 applicant for the prior year.
4     Each year, at the time the assessment books are certified
5 to the county clerk, the board of review or board of appeals
6 shall give to the county clerk a list of the assessed values of
7 improvements on each parcel qualifying for this exemption that
8 were added after the base year for this parcel and that
9 increased the assessed value of the property.
10     In the case of land improved with an apartment building
11 owned and operated as a cooperative or a building that is a
12 life-care facility that qualifies as a cooperative, the maximum
13 reduction from the equalized assessed value of the property is
14 limited to the sum of the reductions calculated for each unit
15 occupied as a residence by an applicant who is liable, by
16 contract with the owner or owners of record, for paying real
17 property taxes on the property and who is an owner of record of
18 a legal or equitable interest in the cooperative apartment
19 building, other than a leasehold interest. In the instance of a
20 cooperative where a homestead exemption has been granted under
21 this Section, the cooperative association or its management
22 firm shall credit the savings resulting from that exemption
23 only to the apportioned tax liability of the owner who
24 qualified for the exemption. Any person who willfully refuses
25 to credit that savings to an owner who qualifies for the
26 exemption is guilty of a Class B misdemeanor.

 

 

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1     If a homestead exemption has been granted under this
2 Section and an applicant then becomes a resident of a facility
3 licensed under the Nursing Home Care Act, then the exemption is
4 granted in subsequent years so long as the residence (i)
5 continues to be occupied by the applicant or (ii) if remaining
6 unoccupied, is still owned by the qualified retired police or
7 firefighter for the homestead exemption.
8     If married applicants, maintain separate residences, then
9 the exemption provided for in this Section may be claimed by
10 only one of such persons and for only one residence.
11     To receive the exemption, an applicant must submit an
12 application by July 1 of each taxable year to the chief county
13 assessment officer of the county in which the property is
14 located. A county may, by ordinance, establish a date for
15 submission of applications that is different than July 1. The
16 chief county assessment officer shall, annually, give notice of
17 the application period by mail or by publication. The
18 Department shall establish, by rule, a method for verifying the
19 accuracy of applications filed by applicants under this
20 Section. The applications must be clearly marked as
21 applications for the disabled veterans assessment freeze
22 homestead exemption.
23     If an applicant fails to file the application required by
24 this Section in a timely manner and this failure to file is due
25 to a mental or physical condition sufficiently severe so as to
26 render the applicant incapable of filing the application in a

 

 

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1 timely manner, the chief county assessment officer may extend
2 the filing deadline for a period of 30 days after the applicant
3 regains the capability to file the application, but in no case
4 may the filing deadline be extended beyond 3 months of the
5 original filing deadline. In order to receive the extension
6 provided in this paragraph, the applicant must provide the
7 chief county assessment officer with a signed statement from
8 the applicant's physician stating the nature and extent of the
9 condition, that, in the physician's opinion, the condition was
10 so severe that it rendered the applicant incapable of filing
11 the application in a timely manner, and the date on which the
12 applicant regained the capability to file the application.
13     For purposes of this Section, a person who first becomes
14 eligible during the current taxable year is eligible to apply
15 for the homestead exemption during that taxable year. The
16 application must be made during the application period in
17 effect for the county of his or her residence.
18     The chief county assessment officer may determine the
19 eligibility of a life care facility that qualifies as a
20 cooperative to receive the benefits provided by this Section by
21 use of an affidavit, application, visual inspection,
22 questionnaire, or other reasonable method in order to insure
23 that the tax savings resulting from the exemption are credited
24 by the management firm to the apportioned tax liability of each
25 qualifying resident. The chief county assessment officer may
26 request reasonable proof that the management firm has so

 

 

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1 credited that exemption.
2     Except as provided in this Section, all information
3 received by the chief county assessment officer or the
4 Department from applications filed under this Section, or from
5 any investigation conducted under the provisions of this
6 Section, shall be confidential, except for official purposes or
7 pursuant to official procedures for collection of any State or
8 local tax or enforcement of any civil or criminal penalty or
9 sanction imposed by this Act or by any statute or ordinance
10 imposing a State or local tax. Any person who divulges any such
11 information in any manner, except in accordance with a proper
12 judicial order, is guilty of a Class A misdemeanor. Nothing
13 contained in this Section shall prevent the Director or chief
14 county assessment officer from publishing or making available
15 reasonable statistics concerning the operation of the
16 exemption contained in this Section in which the contents of
17 claims are grouped into aggregates in such a way that
18 information contained in any individual claim shall not be
19 disclosed.
20     A taxpayer who claims an exemption under Section 15-165,
21 15-168, or 15-169 may not claim an exemption under this
22 Section.
 
23     (35 ILCS 200/15-168)
24     Sec. 15-168. Disabled persons' homestead exemption.
25     (a) Beginning with taxable year 2007, an annual homestead

 

 

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1 exemption is granted to disabled persons in the amount of
2 $2,000, except as provided in subsection (c), to be deducted
3 from the property's value as equalized or assessed by the
4 Department of Revenue. The disabled person shall receive the
5 homestead exemption upon meeting the following requirements:
6         (1) The property must be occupied as the primary
7     residence by the disabled person.
8         (2) The disabled person must be liable for paying the
9     real estate taxes on the property.
10         (3) The disabled person must be an owner of record of
11     the property or have a legal or equitable interest in the
12     property as evidenced by a written instrument. In the case
13     of a leasehold interest in property, the lease must be for
14     a single family residence.
15     A person who is disabled during the taxable year is
16 eligible to apply for this homestead exemption during that
17 taxable year. Application must be made during the application
18 period in effect for the county of residence. If a homestead
19 exemption has been granted under this Section and the person
20 awarded the exemption subsequently becomes a resident of a
21 facility licensed under the Nursing Home Care Act, then the
22 exemption shall continue (i) so long as the residence continues
23 to be occupied by the qualifying person's spouse or (ii) if the
24 residence remains unoccupied but is still owned by the person
25 qualified for the homestead exemption.
26     (b) For the purposes of this Section, "disabled person"

 

 

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1 means a person unable to engage in any substantial gainful
2 activity by reason of a medically determinable physical or
3 mental impairment which can be expected to result in death or
4 has lasted or can be expected to last for a continuous period
5 of not less than 12 months. Disabled persons filing claims
6 under this Act shall submit proof of disability in such form
7 and manner as the Department shall by rule and regulation
8 prescribe. Proof that a claimant is eligible to receive
9 disability benefits under the Federal Social Security Act shall
10 constitute proof of disability for purposes of this Act.
11 Issuance of an Illinois Disabled Person Identification Card
12 stating that the claimant is under a Class 2 disability, as
13 defined in Section 4A of The Illinois Identification Card Act,
14 shall constitute proof that the person named thereon is a
15 disabled person for purposes of this Act. A disabled person not
16 covered under the Federal Social Security Act and not
17 presenting a Disabled Person Identification Card stating that
18 the claimant is under a Class 2 disability shall be examined by
19 a physician designated by the Department, and his status as a
20 disabled person determined using the same standards as used by
21 the Social Security Administration. The costs of any required
22 examination shall be borne by the claimant.
23     (c) For land improved with (i) an apartment building owned
24 and operated as a cooperative or (ii) a life care facility as
25 defined under Section 2 of the Life Care Facilities Act that is
26 considered to be a cooperative, the maximum reduction from the

 

 

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1 value of the property, as equalized or assessed by the
2 Department, shall be multiplied by the number of apartments or
3 units occupied by a disabled person. The disabled person shall
4 receive the homestead exemption upon meeting the following
5 requirements:
6         (1) The property must be occupied as the primary
7     residence by the disabled person.
8         (2) The disabled person must be liable by contract with
9     the owner or owners of record for paying the apportioned
10     property taxes on the property of the cooperative or life
11     care facility. In the case of a life care facility, the
12     disabled person must be liable for paying the apportioned
13     property taxes under a life care contract as defined in
14     Section 2 of the Life Care Facilities Act.
15         (3) The disabled person must be an owner of record of a
16     legal or equitable interest in the cooperative apartment
17     building. A leasehold interest does not meet this
18     requirement.
19 If a homestead exemption is granted under this subsection, the
20 cooperative association or management firm shall credit the
21 savings resulting from the exemption to the apportioned tax
22 liability of the qualifying disabled person. The chief county
23 assessment officer may request reasonable proof that the
24 association or firm has properly credited the exemption. A
25 person who willfully refuses to credit an exemption to the
26 qualified disabled person is guilty of a Class B misdemeanor.

 

 

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1     (d) The chief county assessment officer shall determine the
2 eligibility of property to receive the homestead exemption
3 according to guidelines established by the Department. After a
4 person has received an exemption under this Section, an annual
5 verification of eligibility for the exemption shall be mailed
6 to the taxpayer.
7     In counties with fewer than 3,000,000 inhabitants, the
8 chief county assessment officer shall provide to each person
9 granted a homestead exemption under this Section a form to
10 designate any other person to receive a duplicate of any notice
11 of delinquency in the payment of taxes assessed and levied
12 under this Code on the person's qualifying property. The
13 duplicate notice shall be in addition to the notice required to
14 be provided to the person receiving the exemption and shall be
15 given in the manner required by this Code. The person filing
16 the request for the duplicate notice shall pay an
17 administrative fee of $5 to the chief county assessment
18 officer. The assessment officer shall then file the executed
19 designation with the county collector, who shall issue the
20 duplicate notices as indicated by the designation. A
21 designation may be rescinded by the disabled person in the
22 manner required by the chief county assessment officer.
23     (e) A taxpayer who claims an exemption under Section
24 15-165, 15-167.5, or 15-169 may not claim an exemption under
25 this Section.
26 (Source: P.A. 95-644, eff. 10-12-07.)
 

 

 

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1     (35 ILCS 200/15-169)
2     Sec. 15-169. Disabled veterans standard homestead
3 exemption.
4     (a) Beginning with taxable year 2007, an annual homestead
5 exemption, limited to the amounts set forth in subsection (b),
6 is granted for property that is used as a qualified residence
7 by a disabled veteran.
8     (b) The amount of the exemption under this Section is as
9 follows:
10         (1) for veterans with a service-connected disability
11     of at least 75%, as certified by the United States
12     Department of Veterans Affairs, the annual exemption is
13     $5,000; and
14         (2) for veterans with a service-connected disability
15     of at least 50%, but less than 75%, as certified by the
16     United States Department of Veterans Affairs, the annual
17     exemption is $2,500.
18     (c) The tax exemption under this Section carries over to
19 the benefit of the veteran's surviving spouse as long as the
20 spouse holds the legal or beneficial title to the homestead,
21 permanently resides thereon, and does not remarry. If the
22 surviving spouse sells the property, an exemption not to exceed
23 the amount granted from the most recent ad valorem tax roll may
24 be transferred to his or her new residence as long as it is
25 used as his or her primary residence and he or she does not

 

 

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1 remarry.
2     (d) The exemption under this Section applies for taxable
3 year 2007 and thereafter. A taxpayer who claims an exemption
4 under Section 15-165, 15-167.5, or 15-168 may not claim an
5 exemption under this Section.
6     (e) Application must be made during the application period
7 in effect for the county of his or her residence. The assessor
8 or chief county assessment officer may determine the
9 eligibility of residential property to receive the homestead
10 exemption provided by this Section by application, visual
11 inspection, questionnaire, or other reasonable methods. The
12 determination must be made in accordance with guidelines
13 established by the Department.
14     (f) For the purposes of this Section:
15     "Qualified residence" means real property, but less any
16 portion of that property that is used for commercial purposes,
17 with an equalized assessed value of less than $250,000 that is
18 the disabled veteran's primary residence. Property rented for
19 more than 6 months is presumed to be used for commercial
20 purposes.
21     "Veteran" means an Illinois resident who has served as a
22 member of the United States Armed Forces on active duty or
23 State active duty, a member of the Illinois National Guard, or
24 a member of the United States Reserve Forces and who has
25 received an honorable discharge.
26 (Source: P.A. 95-644, eff. 10-12-07.)
 

 

 

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1     (35 ILCS 200/20-178)
2     Sec. 20-178. Certificate of error; refund; interest. When
3 the county collector makes any refunds due on certificates of
4 error issued under Sections 14-15 through 14-25 that have been
5 either certified or adjudicated, the county collector shall pay
6 the taxpayer interest on the amount of the refund at the rate
7 of 0.5% per month.
8     No interest shall be due under this Section for any time
9 prior to 60 days after the effective date of this amendatory
10 Act of the 91st General Assembly. For certificates of error
11 issued prior to the effective date of this amendatory Act of
12 the 91st General Assembly, the county collector shall pay the
13 taxpayer interest from 60 days after the effective date of this
14 amendatory Act of the 91st General Assembly until the date the
15 refund is paid. For certificates of error issued on or after
16 the effective date of this amendatory Act of the 91st General
17 Assembly, interest shall be paid from 60 days after the
18 certificate of error is issued by the chief county assessment
19 officer to the date the refund is made. To cover the cost of
20 interest, the county collector shall proportionately reduce
21 the distribution of taxes collected for each taxing district in
22 which the property is situated.
23     This Section shall not apply to any certificate of error
24 granting a homestead exemption under Section 15-167.5, 15-170,
25 15-172, 15-175, 15-176, or 15-177.

 

 

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1 (Source: P.A. 95-644, eff. 10-12-07.)
 
2     (35 ILCS 200/21-135)
3     Sec. 21-135. Mailed notice of application for judgment and
4 sale. Not less than 15 days before the date of application for
5 judgment and sale of delinquent properties, the county
6 collector shall mail, by registered or certified mail, a notice
7 of the forthcoming application for judgment and sale to the
8 person shown by the current collector's warrant book to be the
9 party in whose name the taxes were last assessed or to the
10 current owner of record and, if applicable, to the party
11 specified under Section 15-167.5 or 15-170. The notice shall
12 include the intended dates of application for judgment and sale
13 and commencement of the sale, and a description of the
14 properties. The county collector must present proof of the
15 mailing to the court along with the application for judgement.
16     In counties with less than 3,000,000 inhabitants, a copy of
17 this notice shall also be mailed by the county collector by
18 registered or certified mail to any lienholder of record who
19 annually requests a copy of the notice. The failure of the
20 county collector to mail a notice or its non-delivery to the
21 lienholder shall not affect the validity of the judgment.
22     In counties with 3,000,000 or more inhabitants, notice
23 shall not be mailed to any person when, under Section 14-15, a
24 certificate of error has been executed by the county assessor
25 or by both the county assessor and board of appeals (until the

 

 

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1 first Monday in December 1998 and the board of review beginning
2 the first Monday in December 1998 and thereafter), except as
3 provided by court order under Section 21-120.
4     The collector shall collect $10 from the proceeds of each
5 sale to cover the costs of registered or certified mailing and
6 the costs of advertisement and publication. If a taxpayer pays
7 the taxes on the property after the notice of the forthcoming
8 application for judgment and sale is mailed but before the sale
9 is made, then the collector shall collect $10 from the taxpayer
10 to cover the costs of registered or certified mailing and the
11 costs of advertisement and publication.
12 (Source: P.A. 93-899, eff. 8-10-04.)
 
13     Section 15. The County Economic Development Project Area
14 Property Tax Allocation Act is amended by changing Section 6 as
15 follows:
 
16     (55 ILCS 85/6)   (from Ch. 34, par. 7006)
17     Sec. 6. Filing with county clerk; certification of initial
18 equalized assessed value.
19     (a) The county shall file a certified copy of any ordinance
20 authorizing property tax allocation financing for an economic
21 development project area with the county clerk, and the county
22 clerk shall immediately thereafter determine (1) the most
23 recently ascertained equalized assessed value of each lot,
24 block, tract or parcel of real property within the economic

 

 

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1 development project area from which shall be deducted the
2 homestead exemptions under Article 15 of the Property Tax Code,
3 which value shall be the "initial equalized assessed value" of
4 each such piece of property, and (2) the total equalized
5 assessed value of all taxable real property within the economic
6 development project area by adding together the most recently
7 ascertained equalized assessed value of each taxable lot,
8 block, tract, or parcel of real property within such economic
9 development project area, from which shall be deducted the
10 homestead exemptions provided by Sections 15-167.5, 15-170,
11 15-175, and 15-176 of the Property Tax Code. Upon receiving
12 written notice from the Department of its approval and
13 certification of such economic development project area, the
14 county clerk shall immediately certify such amount as the
15 "total initial equalized assessed value" of the taxable
16 property within the economic development project area.
17     (b) After the county clerk has certified the "total initial
18 equalized assessed value" of the taxable real property in the
19 economic development project area, then in respect to every
20 taxing district containing an economic development project
21 area, the county clerk or any other official required by law to
22 ascertain the amount of the equalized assessed value of all
23 taxable property within that taxing district for the purpose of
24 computing the rate percent of tax to be extended upon taxable
25 property within the taxing district, shall in every year that
26 property tax allocation financing is in effect ascertain the

 

 

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1 amount of value of taxable property in an economic development
2 project area by including in that amount the lower of the
3 current equalized assessed value or the certified "total
4 initial equalized assessed value" of all taxable real property
5 in such area. The rate percent of tax determined shall be
6 extended to the current equalized assessed value of all
7 property in the economic development project area in the same
8 manner as the rate percent of tax is extended to all other
9 taxable property in the taxing district. The method of
10 allocating taxes established under this Section shall
11 terminate when the county adopts an ordinance dissolving the
12 special tax allocation fund for the economic development
13 project area. This Act shall not be construed as relieving
14 property owners within an economic development project area
15 from paying a uniform rate of taxes upon the current equalized
16 assessed value of their taxable property as provided in the
17 Property Tax Code.
18 (Source: P.A. 95-644, eff. 10-12-07.)
 
19     Section 20. The Illinois Municipal Code is amended by
20 changing Section 11-74.4-9 as follows:
 
21     (65 ILCS 5/11-74.4-9)   (from Ch. 24, par. 11-74.4-9)
22     Sec. 11-74.4-9. Equalized assessed value of property.
23     (a) If a municipality by ordinance provides for tax
24 increment allocation financing pursuant to Section 11-74.4-8,

 

 

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1 the county clerk immediately thereafter shall determine (1) the
2 most recently ascertained equalized assessed value of each lot,
3 block, tract or parcel of real property within such
4 redevelopment project area from which shall be deducted the
5 homestead exemptions under Article 15 of the Property Tax Code,
6 which value shall be the "initial equalized assessed value" of
7 each such piece of property, and (2) the total equalized
8 assessed value of all taxable real property within such
9 redevelopment project area by adding together the most recently
10 ascertained equalized assessed value of each taxable lot,
11 block, tract, or parcel of real property within such project
12 area, from which shall be deducted the homestead exemptions
13 provided by Sections 15-167.5, 15-170, 15-175, and 15-176 of
14 the Property Tax Code, and shall certify such amount as the
15 "total initial equalized assessed value" of the taxable real
16 property within such project area.
17     (b) In reference to any municipality which has adopted tax
18 increment financing after January 1, 1978, and in respect to
19 which the county clerk has certified the "total initial
20 equalized assessed value" of the property in the redevelopment
21 area, the municipality may thereafter request the clerk in
22 writing to adjust the initial equalized value of all taxable
23 real property within the redevelopment project area by
24 deducting therefrom the exemptions under Article 15 of the
25 Property Tax Code applicable to each lot, block, tract or
26 parcel of real property within such redevelopment project area.

 

 

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1 The county clerk shall immediately after the written request to
2 adjust the total initial equalized value is received determine
3 the total homestead exemptions in the redevelopment project
4 area provided by Sections 15-167.5, 15-170, 15-175, and 15-176
5 of the Property Tax Code by adding together the homestead
6 exemptions provided by said Sections on each lot, block, tract
7 or parcel of real property within such redevelopment project
8 area and then shall deduct the total of said exemptions from
9 the total initial equalized assessed value. The county clerk
10 shall then promptly certify such amount as the "total initial
11 equalized assessed value as adjusted" of the taxable real
12 property within such redevelopment project area.
13     (c) After the county clerk has certified the "total initial
14 equalized assessed value" of the taxable real property in such
15 area, then in respect to every taxing district containing a
16 redevelopment project area, the county clerk or any other
17 official required by law to ascertain the amount of the
18 equalized assessed value of all taxable property within such
19 district for the purpose of computing the rate per cent of tax
20 to be extended upon taxable property within such district,
21 shall in every year that tax increment allocation financing is
22 in effect ascertain the amount of value of taxable property in
23 a redevelopment project area by including in such amount the
24 lower of the current equalized assessed value or the certified
25 "total initial equalized assessed value" of all taxable real
26 property in such area, except that after he has certified the

 

 

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1 "total initial equalized assessed value as adjusted" he shall
2 in the year of said certification if tax rates have not been
3 extended and in every year thereafter that tax increment
4 allocation financing is in effect ascertain the amount of value
5 of taxable property in a redevelopment project area by
6 including in such amount the lower of the current equalized
7 assessed value or the certified "total initial equalized
8 assessed value as adjusted" of all taxable real property in
9 such area. The rate per cent of tax determined shall be
10 extended to the current equalized assessed value of all
11 property in the redevelopment project area in the same manner
12 as the rate per cent of tax is extended to all other taxable
13 property in the taxing district. The method of extending taxes
14 established under this Section shall terminate when the
15 municipality adopts an ordinance dissolving the special tax
16 allocation fund for the redevelopment project area. This
17 Division shall not be construed as relieving property owners
18 within a redevelopment project area from paying a uniform rate
19 of taxes upon the current equalized assessed value of their
20 taxable property as provided in the Property Tax Code.
21 (Source: P.A. 95-644, eff. 10-12-07.)
 
22     Section 25. The Economic Development Project Area Tax
23 Increment Allocation Act of 1995 is amended by changing Section
24 45 as follows:
 

 

 

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1     (65 ILCS 110/45)
2     Sec. 45. Filing with county clerk; certification of initial
3 equalized assessed value.
4     (a) A municipality that has by ordinance approved an
5 economic development plan, established an economic development
6 project area, and adopted tax increment allocation financing
7 for that area shall file certified copies of the ordinance or
8 ordinances with the county clerk. Upon receiving the ordinance
9 or ordinances, the county clerk shall immediately determine (i)
10 the most recently ascertained equalized assessed value of each
11 lot, block, tract, or parcel of real property within the
12 economic development project area from which shall be deducted
13 the homestead exemptions under Article 15 of the Property Tax
14 Code (that value being the "initial equalized assessed value"
15 of each such piece of property) and (ii) the total equalized
16 assessed value of all taxable real property within the economic
17 development project area by adding together the most recently
18 ascertained equalized assessed value of each taxable lot,
19 block, tract, or parcel of real property within the economic
20 development project area, from which shall be deducted the
21 homestead exemptions provided by Sections 15-167.5, 15-170,
22 15-175, and 15-176 of the Property Tax Code, and shall certify
23 that amount as the "total initial equalized assessed value" of
24 the taxable real property within the economic development
25 project area.
26     (b) After the county clerk has certified the "total initial

 

 

HB2367 - 28 - LRB096 07914 HLH 18017 b

1 equalized assessed value" of the taxable real property in the
2 economic development project area, then in respect to every
3 taxing district containing an economic development project
4 area, the county clerk or any other official required by law to
5 ascertain the amount of the equalized assessed value of all
6 taxable property within the taxing district for the purpose of
7 computing the rate per cent of tax to be extended upon taxable
8 property within the taxing district shall, in every year that
9 tax increment allocation financing is in effect, ascertain the
10 amount of value of taxable property in an economic development
11 project area by including in that amount the lower of the
12 current equalized assessed value or the certified "total
13 initial equalized assessed value" of all taxable real property
14 in the area. The rate per cent of tax determined shall be
15 extended to the current equalized assessed value of all
16 property in the economic development project area in the same
17 manner as the rate per cent of tax is extended to all other
18 taxable property in the taxing district. The method of
19 extending taxes established under this Section shall terminate
20 when the municipality adopts an ordinance dissolving the
21 special tax allocation fund for the economic development
22 project area. This Act shall not be construed as relieving
23 owners or lessees of property within an economic development
24 project area from paying a uniform rate of taxes upon the
25 current equalized assessed value of their taxable property as
26 provided in the Property Tax Code.

 

 

HB2367 - 29 - LRB096 07914 HLH 18017 b

1 (Source: P.A. 95-644, eff. 10-12-07.)
 
2     Section 90. The State Mandates Act is amended by adding
3 Section 8.33 as follows:
 
4     (30 ILCS 805/8.33 new)
5     Sec. 8.33. Exempt mandate. Notwithstanding Sections 6 and 8
6 of this Act, no reimbursement by the State is required for the
7 implementation of any mandate created by this amendatory Act of
8 the 96th General Assembly.
 
9     Section 99. Effective date. This Act takes effect July 1,
10 2009.

 

 

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1 INDEX
2 Statutes amended in order of appearance
3     20 ILCS 620/6from Ch. 67 1/2, par. 1006
4     35 ILCS 200/15-10
5     35 ILCS 200/15-165
6     35 ILCS 200/15-167.5 new
7     35 ILCS 200/15-168
8     35 ILCS 200/15-169
9     35 ILCS 200/20-178
10     35 ILCS 200/21-135
11     55 ILCS 85/6from Ch. 34, par. 7006
12     65 ILCS 5/11-74.4-9from Ch. 24, par. 11-74.4-9
13     65 ILCS 110/45
14     30 ILCS 805/8.33 new