Illinois General Assembly - Full Text of HB5532
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Full Text of HB5532  102nd General Assembly




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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
5Sections 15-5, 16-70, 16-130, 22-5, and 22-25 as follows:
6    (35 ILCS 200/15-5)
7    Sec. 15-5. Creation of exemptions.
8    (a) Any person wishing to claim an exemption for the first
9time, other than those entities applying under subsection (b)
10or persons claiming a homestead exemption under Sections
1115-165 through 15-180, shall file an application with the
12county board of review or board of appeals, following the
13procedures of Section 16-70 or 16-130. In addition, in
14counties with a population of 3,000,000 or more, the board of
15review shall transmit to the county assessor's office, within
1614 days of receipt, a copy of any application that requests
17exempt status under Section 15-40.
18    (b) Notwithstanding any provision to the contrary, all
19properties owned by the entities listed in this subsection and
20held for future development are exempt from property taxes.
21Persons applying for an exemption under this subsection are
22not required to follow the procedures set forth in Section
2316-70 or 16-130. To claim an exemption under this subsection,



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1the entities listed below must submit the following
2documentation to the county board of review: (i) a recorded
3deed vesting title in the entity and identifying the legal
4description and property index number for the exempt property;
5and (ii) an affidavit of use signed by an authorized signor or
6agent for the entity attesting that the property is being held
7for future development. Once the board of review confirms that
8it has received true and accurate copies of the documentation
9identified in this subsection, the exemption is granted
10without further review from the Department. If an exemption is
11approved, the board of review shall direct the county assessor
12to correct the assessment to reflect the exemption. The
13decision of the board of review is a final administrative
14decision subject to review under the Administrative Review
15Law. The exemption approval process set forth in this
16subsection shall apply to property owned by any of the
17following entities and held for future development:
18        (1) County of Cook d/b/a Cook County Land Bank
19    Authority;
20        (2) South Suburban Land Bank and Development
21    Authority; or
22        (3) Northern Illinois Land Bank Authority.
23(Source: P.A. 92-333, eff. 8-10-01.)
24    (35 ILCS 200/16-70)
25    Sec. 16-70. Determination of exemptions. The board of



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1review shall hear and determine the application of any person
2who is assessed on property claimed to be exempt from
3taxation. However, the decision of the board shall not be
4final, except as to homestead exemptions and exemptions
5provided under subsection (b) of Section 15-5. With the
6exception of homestead exemptions and exemptions provided
7under subsection (b) of Section 15-5, upon Upon filing of any
8application for an a non-homestead exemption which would
9reduce the assessed valuation of any property by more than
10$100,000, the owner shall deliver, in person or by mail, a copy
11of the application to any municipality, school district,
12community college district, and fire protection district in
13which the property is situated. Failure of a municipality,
14school district, community college district, or fire
15protection district to receive the notice shall not invalidate
16any exemption. The board shall give the municipalities, school
17districts, community college districts, fire protection
18districts, and the taxpayer an opportunity to be heard. The
19clerk of the board in all cases other than homestead
20exemptions, under the direction of the board, shall make out
21and forward to the Department, a full and complete statement
22of all the facts in the case. The Department shall determine
23whether the property is legally liable to taxation. It shall
24notify the board of review of its decision, and the board shall
25correct the assessment if necessary. The decision of the
26Department is subject to review under Sections 8-35 and 8-40.



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1The extension of taxes on any assessment shall not be delayed
2by any proceedings under this Section, and, if the Department
3rules that the property is exempt, any taxes extended upon the
4unauthorized assessment shall be abated or, if paid, shall be
6(Source: P.A. 94-1031, eff. 1-1-07.)
7    (35 ILCS 200/16-130)
8    Sec. 16-130. Exemption procedures; board of appeals; board
9of review. Whenever the board of appeals (until the first
10Monday in December 1998 and the board of review beginning the
11first Monday in December 1998 and thereafter) in any county
12with 3,000,000 or more inhabitants determines that any
13property is or is not exempt from taxation, the decision of the
14board shall not be final, except as to homestead exemptions
15and exemptions provided under subsection (b) of Section 15-5.
16With the exception of homestead exemptions and exemptions
17provided under subsection (b) of Section 15-5, upon Upon
18filing of any application for an exemption which would, if
19approved, reduce the assessed valuation of any property by
20more than $100,000, other than a homestead exemption, the
21owner shall give timely notice of the application by mailing a
22copy of it to any municipality, fire protection district,
23school district, and community college district in which such
24property is situated. Failure of a municipality, fire
25protection district, school district, or community college



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1district to receive the notice shall not invalidate any
2exemption. The board shall give the municipalities, fire
3protection districts, school districts, and community college
4districts and the taxpayer an opportunity to be heard. In all
5exemption cases other than homestead exemptions, the secretary
6of the board shall comply with the provisions of Section 5-15.
7The Department shall then determine whether the property is or
8is not legally liable to taxation. It shall notify the board of
9its decision and the board shall correct the assessment
10accordingly, if necessary. The decision of the Department is
11subject to review under Sections 8-35 and 8-40. The extension
12of taxes on any assessment shall not be delayed by any
13proceedings under this paragraph, and, in case the property is
14determined to be exempt, any taxes extended upon the
15unauthorized assessment shall be abated or, if already paid,
16shall be refunded.
17(Source: P.A. 98-937, eff. 8-15-14.)
18    (35 ILCS 200/22-5)
19    Sec. 22-5. Notice of sale and redemption rights. In order
20to be entitled to a tax deed, within 4 months and 15 days after
21any sale held under this Code, the purchaser or his or her
22assignee shall deliver to the county clerk a notice to be given
23to the party in whose name the taxes are last assessed as shown
24by the most recent tax collector's warrant books, in at least
2510 point type in the following form completely filled in:



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2    County of ...............................................
3    Date Premises Sold ......................................
4    Certificate No. .........................................
5    Sold for General Taxes of (year) ........................
6    Sold for Special Assessment of (Municipality)
7    and special assessment number ...........................
8    Warrant No. ............... Inst. No. .................
11Property located at .........................................
12Legal Description or Property Index No. .....................
15    This notice is to advise you that the above property has
16been sold for delinquent taxes and that the period of
17redemption from the sale will expire on .....................
18    This notice is also to advise you that a petition will be
19filed for a tax deed which will transfer title and the right to
20possession of this property if redemption is not made on or
21before ......................................................
22    At the date of this notice the total amount which you must
23pay in order to redeem the above property is ................
26    Redemption can be made at any time on or before .... by



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1applying to the County Clerk of .... County, Illinois at the
2Office of the County Clerk in ...., Illinois.
3    The above amount is subject to increase at 6 month
4intervals from the date of sale. Check with the county clerk as
5to the exact amount you owe before redeeming. Payment must be
6made by certified check, cashier's check, money order, or in
8    For further information contact the County Clerk
Purchaser or Assignee
Dated (insert date).

14    Within 10 days after receipt of said notice, the county
15clerk shall mail to the addresses supplied by the purchaser or
16assignee, by registered or certified mail, copies of said
17notice to the party in whose name the taxes are last assessed
18as shown by the most recent tax collector's warrant books.
19With the exception of a county or taxing district acquiring
20certificates pursuant to Section 21-90 and 21-260, all
21purchasers The purchaser or assignees assignee shall pay to
22the clerk postage plus the sum of $10. The clerk shall write or
23stamp the date of receiving the notices upon the copies of the
24notices, and retain one copy.



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1    The changes to this Section made by this amendatory Act of
2the 97th General Assembly apply only to tax sales that occur on
3or after the effective date of this amendatory Act of the 97th
4General Assembly.
5(Source: P.A. 97-557, eff. 7-1-12.)
6    (35 ILCS 200/22-25)
7    Sec. 22-25. Mailed notice. In addition to the notice
8required to be served not less than one month 3 months nor more
9than 6 months prior to the expiration of the period of
10redemption, the purchaser or his or her assignee shall prepare
11and deliver to the clerk of the Circuit Court of the county in
12which the property is located, the notice provided for in this
13Section, together with the statutory costs for mailing the
14notice by certified mail, return receipt requested, as
15provided in subsection (e) of Section 21-260. The form of
16notice to be mailed by the clerk shall be identical in form to
17that provided by Section 22-10 for service upon owners
18residing upon the property sold, except that it shall bear the
19signature of the clerk instead of the name of the purchaser or
20assignee and shall designate the parties to whom it is to be
21mailed. The clerk may furnish the form. The clerk shall
22promptly mail the notices delivered to him or her by certified
23mail, return receipt requested. The certificate of the clerk
24that he or she has mailed the notices, together with the return
25receipts, shall be filed in and made a part of the court



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1record. The notices shall be mailed to the owners of the
2property at their last known addresses, and to those persons
3who are entitled to service of notice as occupants.
4    The changes to this Section made by this amendatory Act of
5the 97th General Assembly shall be construed as being
6declaratory of existing law and not as a new enactment.
7(Source: P.A. 102-528, eff. 1-1-22.)
8    Section 99. Effective date. This Act takes effect upon
9becoming law.