Full Text of HB5786 101st General Assembly
HB5786 101ST GENERAL ASSEMBLY |
| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020 HB5786 Introduced , by Rep. Jonathan "Yoni" Pizer SYNOPSIS AS INTRODUCED: |
| 35 ILCS 200/20-210 | | 35 ILCS 200/21-15 | | 35 ILCS 200/21-25 | | 35 ILCS 200/21-150 | |
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Amends the Property Tax Code. Provides that, for taxable year 2020 (payable in 2021), in counties with 3,000,000 or more inhabitants, current taxes shall be payable in 4 equal installments, due on March 1, June 1, September 1, and December 1. Effective immediately.
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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,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Sections 20-210, 21-15, 21-25, and 21-150 as follows:
| 6 | | (35 ILCS 200/20-210)
| 7 | | Sec. 20-210. Taxes payable in installments; payment under | 8 | | specification. Except as otherwise provided in Section 21-30, | 9 | | in counties with fewer than 3,000,000 inhabitants, current | 10 | | taxes shall be payable
in 2 equal installments. For taxable | 11 | | year 2020 (payable in 2021), in counties with 3,000,000 or more | 12 | | inhabitants, current taxes shall be payable in 4 equal | 13 | | installments, due on March 1, June 1, September 1, and December | 14 | | 1. The collector, when requested by the party paying the
taxes, | 15 | | shall receive and receipt for the taxes in installments. The | 16 | | collector shall
receive taxes on part of any property charged | 17 | | with taxes when
a
particular specification of the part is | 18 | | furnished. If the tax on the remainder
of the property remains | 19 | | unpaid, the collector shall enter that specification in
his or | 20 | | her return, so that the part on which the tax remains unpaid | 21 | | may be
clearly known. The tax may be paid on an undivided share | 22 | | of property. In that
case, the collector shall designate on his | 23 | | or her record upon whose undivided
share the tax has been paid.
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| 1 | | (Source: P.A. 95-948, eff. 1-1-09.)
| 2 | | (35 ILCS 200/21-15)
| 3 | | Sec. 21-15. Delinquencies General tax due dates ; default by | 4 | | mortgage lender. Except as otherwise provided in this Section | 5 | | or Section 21-40, all property
upon which any the first | 6 | | installment of taxes remains unpaid on the later of (i) June 1 | 7 | | or (ii) the day after the date specified on the real estate tax | 8 | | bill as the first installment due date for that installment | 9 | | annually
shall be deemed delinquent and shall bear interest | 10 | | after that date at the rate of
1 1/2% per month or portion | 11 | | thereof. Except as otherwise provided in this
Section or | 12 | | Section 21-40, all property upon which the second installment | 13 | | of
taxes remains due and unpaid on the later of (i) September 1 | 14 | | or (ii) the day after the date specified on the real estate tax | 15 | | bill as the second installment due date, annually, shall be | 16 | | deemed
delinquent and shall bear interest after that date at | 17 | | the same interest rate .
Notwithstanding any other provision of | 18 | | law, if a taxpayer owes an arrearage of taxes due to an | 19 | | administrative error, and if the county collector sends a | 20 | | separate bill for that arrearage as provided in Section 14-41, | 21 | | then any part of the arrearage of taxes that remains unpaid on | 22 | | the day after the due date specified on that tax bill
shall be | 23 | | deemed delinquent and shall bear interest after that date at | 24 | | the rate of
1 1/2% per month or portion thereof. All interest | 25 | | collected shall be paid into the general fund of the county.
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| 1 | | Payment received by mail and postmarked on or before the | 2 | | required due date is
not delinquent.
| 3 | | Property not subject to the interest charge in Section | 4 | | 9-260 or Section
9-265 shall also not
be subject to the | 5 | | interest charge imposed by this Section until such time as
the | 6 | | owner of the property receives actual notice of and is billed | 7 | | for the
principal amount of back taxes due and owing.
| 8 | | If an Illinois resident who is a member of the Illinois | 9 | | National Guard
or a reserve component of the armed forces of | 10 | | the United States
and who has
an ownership interest in property | 11 | | taxed under this Act is called to active duty
for deployment | 12 | | outside the continental United States
and
is on active duty on | 13 | | the due date of any installment of taxes due under
this Act, he | 14 | | or she shall not be deemed delinquent in the payment of the
| 15 | | installment and no interest shall accrue or be charged as a | 16 | | penalty on the
installment until 180 days after that member | 17 | | returns from active duty. To be deemed not delinquent in the | 18 | | payment of an installment of taxes and any
interest
on that | 19 | | installment, the reservist or guardsperson must make a | 20 | | reasonable effort to notify the county clerk and the county | 21 | | collector of his or her activation to active duty and must | 22 | | notify the county clerk and the county collector
within 180
| 23 | | days after his or her deactivation and provide verification of | 24 | | the date of his
or her
deactivation. An installment of property | 25 | | taxes on the property of any reservist
or
guardsperson who | 26 | | fails to provide timely notice and verification of
deactivation |
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| 1 | | to the
county clerk is subject to interest and penalties as | 2 | | delinquent taxes under
this Code from
the date of deactivation.
| 3 | | Notwithstanding any other provision of law, when any unpaid | 4 | | taxes become
delinquent under this Section through the fault of | 5 | | the mortgage lender,
(i) the
interest assessed under this | 6 | | Section for delinquent taxes shall be charged
against the | 7 | | mortgage lender and not the mortgagor and (ii) the mortgage
| 8 | | lender shall pay the taxes, redeem the property and take all | 9 | | necessary steps to
remove any liens accruing against the | 10 | | property because of the delinquency.
In the event that more | 11 | | than
one entity meets the definition of mortgage lender with | 12 | | respect to any
mortgage, the interest shall be assessed against | 13 | | the mortgage lender
responsible for servicing the mortgage. | 14 | | Unpaid taxes shall be deemed
delinquent through the fault of | 15 | | the mortgage lender only if: (a) the
mortgage
lender has | 16 | | received all payments due the mortgage lender for the property | 17 | | being
taxed under the written terms of the mortgage or | 18 | | promissory note secured by
the mortgage, (b) the mortgage | 19 | | lender holds funds in escrow to pay the taxes,
and (c) the | 20 | | funds are sufficient to pay the taxes
after deducting all | 21 | | amounts reasonably anticipated to become due for all hazard
| 22 | | insurance premiums and mortgage insurance premiums and any | 23 | | other assessments to
be paid from the escrow under the terms of | 24 | | the mortgage. For purposes of this
Section, an
amount
is | 25 | | reasonably anticipated to become due if it is payable within 12 | 26 | | months from
the time of determining the sufficiency of funds |
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| 1 | | held in escrow. Unpaid taxes
shall not be deemed delinquent | 2 | | through the fault of the mortgage lender if the
mortgage lender | 3 | | was directed in writing by the mortgagor not to pay the
| 4 | | property taxes, or
if the failure to pay the taxes when due | 5 | | resulted from inadequate or inaccurate
parcel information | 6 | | provided by the mortgagor, a title or abstract company, or
by | 7 | | the agency or unit of government assessing the tax.
| 8 | | (Source: P.A. 97-944, eff. 8-10-12; 98-286, eff. 1-1-14.)
| 9 | | (35 ILCS 200/21-25)
| 10 | | Sec. 21-25. Due dates; accelerated billing in counties of | 11 | | 3,000,000 or more.
Except as hereinafter provided and as | 12 | | provided in Section 21-40, in
counties with 3,000,000 or more | 13 | | inhabitants
in which the accelerated method of billing and | 14 | | paying taxes provided for in
Section 21-30 is in effect, the | 15 | | estimated first installment of unpaid taxes
shall be deemed | 16 | | delinquent and shall bear interest after March 1 at the rate of
| 17 | | 1 1/2% per month or portion thereof until paid or forfeited. | 18 | | For tax year 2010, the estimated first installment of unpaid | 19 | | taxes shall be deemed delinquent and shall bear interest after | 20 | | April 1 at the rate of 1.5% per month or portion thereof until | 21 | | paid or forfeited. For all tax years, the second
installment of | 22 | | unpaid taxes shall be deemed delinquent and shall bear interest
| 23 | | after August 1 annually at the same interest rate until paid or | 24 | | forfeited.
Notwithstanding any other provision of law, if a | 25 | | taxpayer owes an arrearage of taxes due to an administrative |
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| 1 | | error, and if the county collector sends a separate bill for | 2 | | that arrearage as provided in Section 14-41, then any part of | 3 | | the arrearage of taxes that remains unpaid on the day after the | 4 | | due date specified on that tax bill
shall be deemed delinquent | 5 | | and shall bear interest after that date at the rate of
1 1/2% | 6 | | per month or portion thereof.
| 7 | | If the county board elects by ordinance adopted prior to | 8 | | July 1 of a levy
year to provide for taxes to be paid in 4 | 9 | | installments, each installment for
that levy year and each | 10 | | subsequent year shall be deemed delinquent and shall
begin to | 11 | | bear interest 30 days after the date specified by the ordinance | 12 | | for
mailing bills, at the rate of 1 1/2% per month or portion | 13 | | thereof, until paid
or forfeited.
| 14 | | Payment received by mail and postmarked on or before the | 15 | | required due date
is not delinquent.
| 16 | | Taxes levied on homestead property in which a member of the | 17 | | National Guard or
reserves of the armed forces of the United | 18 | | States who was called to active duty
on or after August 1, | 19 | | 1990, and who has an ownership interest, shall not be
deemed | 20 | | delinquent and no interest shall accrue or be charged as a | 21 | | penalty on
such taxes due and payable in 1991 or 1992 until one | 22 | | year after that member
returns to civilian status.
| 23 | | If an Illinois resident who is a member of the Illinois | 24 | | National Guard
or a reserve component of the armed forces of | 25 | | the United States
and who has an ownership interest in property | 26 | | taxed under this Act is
called to
active duty
for deployment |
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| 1 | | outside the continental United States
and
is on active duty on | 2 | | the due date of any installment of taxes due under
this Act, he | 3 | | or she shall not be deemed delinquent in the payment of the
| 4 | | installment and no interest shall accrue or be charged as a | 5 | | penalty on the
installment until 180 days after that member | 6 | | returns to
civilian
status.
To be deemed not delinquent in the | 7 | | payment of an installment of taxes and any
interest
on that | 8 | | installment, the reservist or guardsperson must make a | 9 | | reasonable effort to notify the county clerk and the county | 10 | | collector of his or her activation to active duty and must | 11 | | notify the county clerk and the county collector
within 180
| 12 | | days after his or her deactivation and provide verification of | 13 | | the date of his
or her
deactivation. An installment of property | 14 | | taxes on the property of any reservist
or
guardsperson who | 15 | | fails to provide timely notice and verification of
deactivation | 16 | | to the
county clerk is subject to interest and penalties as | 17 | | delinquent taxes under
this Code from
the date of deactivation.
| 18 | | This Section is repealed on January 1, 2021. | 19 | | (Source: P.A. 98-286, eff. 1-1-14.)
| 20 | | (35 ILCS 200/21-150)
| 21 | | Sec. 21-150. Time of applying for judgment. Except as | 22 | | otherwise provided in
this Section or by ordinance or | 23 | | resolution enacted under subsection (c) of
Section 21-40, in | 24 | | any county with fewer than 3,000,000 inhabitants, all | 25 | | applications for judgment and order of sale for taxes and
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| 1 | | special assessments on delinquent properties shall be made | 2 | | within 90 days after the final second installment due date. In | 3 | | Cook County, all applications for judgment and order of sale | 4 | | for taxes and special assessments on delinquent properties | 5 | | shall be made (i) by July 1, 2011 for tax year 2009, (ii) by | 6 | | July 1, 2012 for tax year 2010, (iii) by July 1, 2013 for tax | 7 | | year 2011, (iv) by July 1, 2014 for tax year 2012, (v) by July | 8 | | 1, 2015 for tax year 2013, (vi) by May 1, 2016 for tax year | 9 | | 2014, (vii) by March 1, 2017 for tax year 2015, and (viii) by | 10 | | April 1 of the next calendar year after the final second | 11 | | installment due date for tax year 2016 and each tax year | 12 | | thereafter. In those counties which have adopted an ordinance | 13 | | under Section
21-40, the application for judgment and order of | 14 | | sale for delinquent taxes
shall be made in December. In the 10 | 15 | | years next following the completion of
a general reassessment | 16 | | of property in any county with 3,000,000 or more
inhabitants, | 17 | | made under an order of the Department, applications for | 18 | | judgment
and order of sale shall be made as soon as may be and | 19 | | on the day specified in
the advertisement required by Section | 20 | | 21-110 and 21-115. If for any cause the
court is not held on | 21 | | the day specified, the cause shall stand continued, and it
| 22 | | shall be unnecessary to re-advertise the list or notice.
| 23 | | Within 30 days after the day specified for the application | 24 | | for judgment the
court shall hear and determine the matter. If | 25 | | judgment is rendered, the sale
shall begin on the date within 5 | 26 | | business days specified in the notice as
provided in Section |
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| 1 | | 21-115. If the collector is prevented from advertising and
| 2 | | obtaining judgment within the time periods specified by this | 3 | | Section, the collector may obtain
judgment at any time | 4 | | thereafter; but if the failure arises by the county
collector's | 5 | | not complying with any of the requirements of this Code, he or | 6 | | she
shall be held on his or her official bond for the full | 7 | | amount of all taxes and
special assessments charged against him | 8 | | or her. Any failure on the part of the
county collector shall | 9 | | not be allowed as a valid objection to the collection of
any | 10 | | tax or assessment, or to entry of a judgment against any | 11 | | delinquent
properties included in the application of the county | 12 | | collector.
| 13 | | (Source: P.A. 100-243, eff. 8-22-17.)
| 14 | | Section 99. Effective date. This Act takes effect upon | 15 | | becoming law.
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