99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
HB2546

 

Introduced , by Rep. Tom Demmer

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/14-41

    Amends the Property Tax Code. Provides that, if all taxpayers of a taxing district owe arrearages of taxes due to an administrative error, the county collector shall send the taxpayers, by first class mail (instead of certified mail), a notice that the arrearages of taxes are owed by the taxpayers. Provides that a copy of the notice shall also be placed on the county's website.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT 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,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Section 14-41 as follows:
 
6    (35 ILCS 200/14-41)
7    Sec. 14-41. Notice and collection of arrearages of property
8taxes. If a taxpayer owes arrearages of taxes due to an
9administrative error, the county may not bill, collect, claim a
10lien for, or sell the arrearages of taxes for tax years earlier
11than the 2 most recent tax years, including the current tax
12year. If a taxpayer owes arrearages of taxes due to an
13administrative error, the county collector shall send the
14taxpayer, by certified mail, a notice that the arrearages of
15taxes are owed by the taxpayer. However, if all taxpayers of a
16taxing district owe arrearages of taxes due to an
17administrative error, the county collector shall send the
18taxpayers, by first class mail, a notice that the arrearages of
19taxes are owed by the taxpayers. A copy of the notice shall
20also be placed on the county's website. If the notice is mailed
21to the taxpayer on or before October 1 in any year, then (i)
22the county collector may send a separate bill for the
23arrearages of taxes, which may be due no sooner than 30 days

 

 

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1after the due date for the next installment of taxes or (ii)
2the arrearages of taxes may be added to the tax bill for the
3following year, in which case the taxes are due in 2 equal
4installments on June 1 and September 1 in the following year
5unless the county has adopted an accelerated method of billing
6in which case the arrearages of taxes may be billed separately
7and shall be due in equal installments on the dates on which
8each installment of taxes is due in the following year. If the
9notice is mailed after October 1 in any year, then the
10arrearages of taxes are to be added to the tax bill for the
11second year after the notice and are due in 2 equal
12installments on June 1 and September 1 in the second year after
13the notice unless the county has adopted an accelerated method
14of billing in which case the arrearages of taxes may be billed
15separately and shall be due in equal installments on the dates
16on which each installment of taxes is due in the second year
17after the notice. In no event shall the due dates on the
18arrearages of taxes be in more than one tax year. The
19arrearages of taxes added to a tax bill under this Section are
20to be listed separately on the tax bill. "Administrative error"
21includes but is not limited to failure to include an extension
22for a taxing district on the tax bill, an error in the
23calculations of tax rates or extensions or any other
24mathematical error by the county clerk, or a defective coding
25by the county, but does not include a failure by the county to
26send a tax bill to the taxpayer, the failure by the taxpayer to

 

 

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1notify the assessor of a change in the tax-exempt status of
2property, or any error concerning the assessment of the
3property.
4(Source: P.A. 98-286, eff. 1-1-14.)