Illinois General Assembly - Full Text of SB2277
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Full Text of SB2277  103rd General Assembly




SB2277 EngrossedLRB103 28579 HLH 54960 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 21-27 as follows:
6    (35 ILCS 200/21-27)
7    Sec. 21-27. Waiver of interest penalty.
8    (a) On the recommendation of the county treasurer, the
9county board may adopt a resolution under which an interest
10penalty for the delinquent payment of taxes for any year that
11otherwise would be imposed under Section 21-15, 21-20, or
1221-25 shall be waived in the case of any person who meets all
13of the following criteria:
14        (1) The person is determined eligible for a grant
15    under the Senior Citizens and Persons with Disabilities
16    Property Tax Relief Act with respect to the taxes for that
17    year.
18        (2) The person requests, in writing, on a form
19    approved by the county treasurer, a waiver of the interest
20    penalty, and the request is filed with the county
21    treasurer on or before the first day of the month that an
22    installment of taxes is due.
23        (3) The person pays the installment of taxes due, in



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1    full, on or before the third day of the month that the
2    installment is due.
3        (4) The county treasurer approves the request for a
4    waiver.
5    (b) With respect to property that qualifies as a
6brownfield site under Section 58.2 of the Environmental
7Protection Act, the county board, upon the recommendation of
8the county treasurer, may adopt a resolution to waive an
9interest penalty for the delinquent payment of taxes for any
10year that otherwise would be imposed under Section 21-15,
1121-20, or 21-25 if all of the following criteria are met:
12        (1) the property has delinquent taxes and an
13    outstanding interest penalty and the amount of that
14    interest penalty is so large as to, possibly, result in
15    all of the taxes becoming uncollectible;
16        (2) the property is part of a redevelopment plan of a
17    unit of local government and that unit of local government
18    does not oppose the waiver of the interest penalty;
19        (3) the redevelopment of the property will benefit the
20    public interest by remediating the brownfield
21    contamination;
22        (4) the taxpayer delivers to the county treasurer (i)
23    a written request for a waiver of the interest penalty, on
24    a form approved by the county treasurer, and (ii) a copy of
25    the redevelopment plan for the property;
26        (5) the taxpayer pays, in full, the amount of up to the



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1    amount of the first 2 installments of taxes due, to be held
2    in escrow pending the approval of the waiver, and enters
3    into an agreement with the county treasurer setting forth
4    a schedule for the payment of any remaining taxes due; and
5        (6) the county treasurer approves the request for a
6    waiver.
7    (c) For the 2019 taxable year (payable in 2020) only, the
8county board of a county with fewer than 3,000,000 inhabitants
9may adopt an ordinance or resolution under which some or all of
10the interest penalty for the delinquent payment of any
11installment other than the final installment of taxes for the
122019 taxable year that otherwise would be imposed under
13Section 21-15, 21-20, or 21-25 shall be waived for all
14taxpayers in the county, for a period of (i) 120 days after the
15effective date of this amendatory Act of the 101st General
16Assembly or (ii) until the first day of the first month during
17which there is no longer a statewide COVID-19 public health
18emergency, as evidenced by an effective disaster declaration
19of the Governor covering all counties in the State.
20    (d) The interest penalty that would otherwise be imposed
21under Section 21-15, 21-20, or 21-25 for the delinquent
22payment of taxes for tax year 2023 or any tax year thereafter
23shall be waived by the county treasurer if the county
24treasurer determines that: (i) the delinquency occurred
25because the subject tax bill was mailed to an incorrect
26address or e-mailed to an e-mail address other than the e-mail



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1address provided to the county treasurer by the taxpayer or
2property owner under Section 20-5 by January 1 of the
3applicable tax year; (ii) the mistake was not the fault of the
4property owner or any other entity liable for the payment of
5the tax; and (iii) the amount of delinquent taxes is paid in
6full before the annual tax sale at which the delinquent taxes
7would be sold.
8(Source: P.A. 101-635, eff. 6-5-20.)
9    Section 99. Effective date. This Act takes effect upon
10becoming law.