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


Rep. Lakesia Collins

Filed: 3/1/2022





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2    AMENDMENT NO. ______. Amend House Bill 5532 by replacing
3everything after the enacting clause with the following:
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



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1exempt status under Section 15-40.
2    (b) Notwithstanding any provision to the contrary, all
3properties owned by the entities listed in this subsection and
4held for future development are exempt from property taxes.
5Persons applying for an exemption under this subsection are
6not required to follow the procedures set forth in Section
716-70 or 16-130. To claim an exemption under this subsection,
8the entities listed below must submit the following
9documentation to the county board of review: (i) a recorded
10deed vesting title in the entity and identifying the legal
11description and property index number for the exempt property;
12and (ii) an affidavit of use signed by an authorized signor or
13agent for the entity attesting that the property is being held
14for future development. Once the board of review confirms that
15it has received true and accurate copies of the documentation
16identified in this subsection, the exemption is granted
17without further review from the Department. If an exemption is
18approved, the board of review shall direct the county assessor
19to correct the assessment to reflect the exemption. The
20decision of the board of review is a final administrative
21decision subject to review under the Administrative Review
22Law. The exemption approval process set forth in this
23subsection shall apply to property owned by any of the
24following entities and held for future development:
25        (1) County of Cook d/b/a Cook County Land Bank
26    Authority;



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1        (2) South Suburban Land Bank and Development
2    Authority; or
3        (3) Northern Illinois Land Bank Authority.
4(Source: P.A. 92-333, eff. 8-10-01.)
5    (35 ILCS 200/16-70)
6    Sec. 16-70. Determination of exemptions. The board of
7review shall hear and determine the application of any person
8who is assessed on property claimed to be exempt from
9taxation. However, the decision of the board shall not be
10final, except as to homestead exemptions and exemptions
11provided under subsection (b) of Section 15-5. With the
12exception of homestead exemptions and exemptions provided
13under subsection (b) of Section 15-5, upon Upon filing of any
14application for an a non-homestead exemption which would
15reduce the assessed valuation of any property by more than
16$100,000, the owner shall deliver, in person or by mail, a copy
17of the application to any municipality, school district,
18community college district, and fire protection district in
19which the property is situated. Failure of a municipality,
20school district, community college district, or fire
21protection district to receive the notice shall not invalidate
22any exemption. The board shall give the municipalities, school
23districts, community college districts, fire protection
24districts, and the taxpayer an opportunity to be heard. The
25clerk of the board in all cases other than homestead



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1exemptions, under the direction of the board, shall make out
2and forward to the Department, a full and complete statement
3of all the facts in the case. The Department shall determine
4whether the property is legally liable to taxation. It shall
5notify the board of review of its decision, and the board shall
6correct the assessment if necessary. The decision of the
7Department is subject to review under Sections 8-35 and 8-40.
8The extension of taxes on any assessment shall not be delayed
9by any proceedings under this Section, and, if the Department
10rules that the property is exempt, any taxes extended upon the
11unauthorized assessment shall be abated or, if paid, shall be
13(Source: P.A. 94-1031, eff. 1-1-07.)
14    (35 ILCS 200/16-130)
15    Sec. 16-130. Exemption procedures; board of appeals; board
16of review. Whenever the board of appeals (until the first
17Monday in December 1998 and the board of review beginning the
18first Monday in December 1998 and thereafter) in any county
19with 3,000,000 or more inhabitants determines that any
20property is or is not exempt from taxation, the decision of the
21board shall not be final, except as to homestead exemptions
22and exemptions provided under subsection (b) of Section 15-5.
23With the exception of homestead exemptions and exemptions
24provided under subsection (b) of Section 15-5, upon Upon
25filing of any application for an exemption which would, if



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1approved, reduce the assessed valuation of any property by
2more than $100,000, other than a homestead exemption, the
3owner shall give timely notice of the application by mailing a
4copy of it to any municipality, fire protection district,
5school district, and community college district in which such
6property is situated. Failure of a municipality, fire
7protection district, school district, or community college
8district to receive the notice shall not invalidate any
9exemption. The board shall give the municipalities, fire
10protection districts, school districts, and community college
11districts and the taxpayer an opportunity to be heard. In all
12exemption cases other than homestead exemptions, the secretary
13of the board shall comply with the provisions of Section 5-15.
14The Department shall then determine whether the property is or
15is not legally liable to taxation. It shall notify the board of
16its decision and the board shall correct the assessment
17accordingly, if necessary. The decision of the Department is
18subject to review under Sections 8-35 and 8-40. The extension
19of taxes on any assessment shall not be delayed by any
20proceedings under this paragraph, and, in case the property is
21determined to be exempt, any taxes extended upon the
22unauthorized assessment shall be abated or, if already paid,
23shall be refunded.
24(Source: P.A. 98-937, eff. 8-15-14.)
25    (35 ILCS 200/22-5)



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1    Sec. 22-5. Notice of sale and redemption rights. In order
2to be entitled to a tax deed, within 4 months and 15 days after
3any sale held under this Code, the purchaser or his or her
4assignee shall deliver to the county clerk a notice to be given
5to the party in whose name the taxes are last assessed as shown
6by the most recent tax collector's warrant books, in at least
710 point type in the following form completely filled in:
9    County of ...............................................
10    Date Premises Sold ......................................
11    Certificate No. .........................................
12    Sold for General Taxes of (year) ........................
13    Sold for Special Assessment of (Municipality)
14    and special assessment number ...........................
15    Warrant No. ............... Inst. No. .................
18Property located at .........................................
19Legal Description or Property Index No. .....................
22    This notice is to advise you that the above property has
23been sold for delinquent taxes and that the period of
24redemption from the sale will expire on .....................
25    This notice is also to advise you that a petition will be
26filed for a tax deed which will transfer title and the right to



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1possession of this property if redemption is not made on or
2before ......................................................
3    At the date of this notice the total amount which you must
4pay in order to redeem the above property is ................
7    Redemption can be made at any time on or before .... by
8applying to the County Clerk of .... County, Illinois at the
9Office of the County Clerk in ...., Illinois.
10    The above amount is subject to increase at 6 month
11intervals from the date of sale. Check with the county clerk as
12to the exact amount you owe before redeeming. Payment must be
13made by certified check, cashier's check, money order, or in
15    For further information contact the County Clerk
Purchaser or Assignee
Dated (insert date).

21    Within 10 days after receipt of said notice, the county
22clerk shall mail to the addresses supplied by the purchaser or
23assignee, by registered or certified mail, copies of said
24notice to the party in whose name the taxes are last assessed



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1as shown by the most recent tax collector's warrant books.
2With the exception of a county or taxing district acquiring
3certificates pursuant to Section 21-90 and 21-260, all
4purchasers The purchaser or assignees assignee shall pay to
5the clerk postage plus the sum of $10. The clerk shall write or
6stamp the date of receiving the notices upon the copies of the
7notices, and retain one copy.
8    The changes to this Section made by this amendatory Act of
9the 97th General Assembly apply only to tax sales that occur on
10or after the effective date of this amendatory Act of the 97th
11General Assembly.
12(Source: P.A. 97-557, eff. 7-1-12.)
13    (35 ILCS 200/22-25)
14    Sec. 22-25. Mailed notice. In addition to the notice
15required to be served not less than one month 3 months nor more
16than 6 months prior to the expiration of the period of
17redemption, the purchaser or his or her assignee shall prepare
18and deliver to the clerk of the Circuit Court of the county in
19which the property is located, the notice provided for in this
20Section, together with the statutory costs for mailing the
21notice by certified mail, return receipt requested, as
22provided in subsection (e) of Section 21-260. The form of
23notice to be mailed by the clerk shall be identical in form to
24that provided by Section 22-10 for service upon owners
25residing upon the property sold, except that it shall bear the



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1signature of the clerk instead of the name of the purchaser or
2assignee and shall designate the parties to whom it is to be
3mailed. The clerk may furnish the form. The clerk shall
4promptly mail the notices delivered to him or her by certified
5mail, return receipt requested. The certificate of the clerk
6that he or she has mailed the notices, together with the return
7receipts, shall be filed in and made a part of the court
8record. The notices shall be mailed to the owners of the
9property at their last known addresses, and to those persons
10who are entitled to service of notice as occupants.
11    The changes to this Section made by this amendatory Act of
12the 97th General Assembly shall be construed as being
13declaratory of existing law and not as a new enactment.
14(Source: P.A. 102-528, eff. 1-1-22.)
15    Section 99. Effective date. This Act takes effect upon
16becoming law.".