Full Text of SB0508 102nd General Assembly
SB0508ham003 102ND GENERAL ASSEMBLY | Rep. Michael J. Zalewski Filed: 5/30/2021
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| 1 | | AMENDMENT TO SENATE BILL 508
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 508 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Property Tax Code is amended by changing | 5 | | Sections 18-185, 21-145, 21-150, 21-205, 21-260, and 23-15 and | 6 | | by adding Sections 9-285, 18-233, and 21-261 as follows: | 7 | | (35 ILCS 200/9-285 new) | 8 | | Sec. 9-285. Real property descriptions. | 9 | | (a) This Section shall apply to all counties with | 10 | | 3,000,000 or more inhabitants and to all counties where the | 11 | | county board provides by ordinance or resolution that owners | 12 | | of certain property shall substantially comply with subsection | 13 | | (b), below. | 14 | | (b) Owners of income producing properties shall file | 15 | | physical descriptions of their properties with the chief | 16 | | county assessor, on a form and format determined by the chief |
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| 1 | | county assessor, within 120 days after: | 2 | | (1) the effective date of this amendatory Act of the | 3 | | 102nd General Assembly, for counties of 3,000,000 or more; | 4 | | or | 5 | | (2) the adoption of a resolution by the county board | 6 | | under this Section, for all other counties. | 7 | | Following an initial filing pursuant to paragraphs (1) or | 8 | | (2) of this subsection (b), a property owner shall also update | 9 | | the filing within 120 days after any material change in the | 10 | | physical description. | 11 | | (c) Definitions. For the purpose of this Section: | 12 | | "Income producing property" means property that is not | 13 | | owner-occupied, as defined in this Section, and is owned for | 14 | | the purpose of generating income from the property itself, | 15 | | whether or not such property actually generates income in a | 16 | | particular year. "Income producing property" does not include: | 17 | | (1) property with a market value of $500,000 or less | 18 | | in the most recent assessment year for which an assessment | 19 | | is certified exclusive of any adjustments to assessed | 20 | | value by a board of review, the Property Tax Appeal Board, | 21 | | or the circuit court; | 22 | | (2) residential property containing 6 or fewer | 23 | | dwelling units; | 24 | | (3) property assessed under Article 10 of this Code | 25 | | and stadiums that are not qualified property under Section | 26 | | 10-215 that have a seating capacity of 20,000 or more and |
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| 1 | | host major professional sporting events; | 2 | | (4) property that is assessed by the Department under | 3 | | Article 11 of this Code; | 4 | | (5) property that is owned or leased by a hospital | 5 | | licensed under the Hospital Licensing Act or operated | 6 | | under the University of Illinois Hospital Act, including | 7 | | any hospital affiliate that directly or indirectly | 8 | | controls, is controlled by, or is under common control | 9 | | with a hospital; or | 10 | | (6) property that is owned or leased by a facility | 11 | | licensed under the Nursing Home Care Act that is an | 12 | | intermediate or skilled facility. | 13 | | "Net rentable area" means the square footage of an | 14 | | improvement that may be leased or rented to tenants and | 15 | | excludes common areas such as elevators, stairways, and | 16 | | atriums. | 17 | | "Owner-occupied property" means real property that is | 18 | | occupied by its owner or by a related person or entity as | 19 | | described in subsection (b) of Section 267 of the Internal | 20 | | Revenue Code. | 21 | | "Physical description" means the land size and, for each | 22 | | individual development on the parcel, information about the | 23 | | construction type, year built, total development size, number | 24 | | of buildings, the number of stories in each building, and | 25 | | parking capacity. Additionally: | 26 | | (1) For multi-family residential properties of 6 or |
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| 1 | | more units, "physical description" also includes the | 2 | | number of stories in each building, the size and use of | 3 | | basement area, the number of studio, 1-bedroom, 2-bedroom, | 4 | | 3-bedroom, and larger units; pool area (if any); exercise | 5 | | area (if any); lower level uses; and the number of units, | 6 | | if any, which are enrolled in any government-administered | 7 | | affordable housing program. | 8 | | (2) For office properties, "physical description" also | 9 | | includes the net rentable area, the number of stories, the | 10 | | size and use of basement area, lower level uses, ceiling | 11 | | height, whether or not each unit is used for medical | 12 | | services, and whether or not buildings on the property | 13 | | share a central plant. | 14 | | (3) For retail properties, "physical description" also | 15 | | includes the net rentable area, the number of stories, the | 16 | | size and uses of basement area, the size and use of lower | 17 | | levels, ceiling height, and total customer capacity. | 18 | | (4) For industrial properties, "physical description" | 19 | | also includes the size and location of office area or | 20 | | areas, ceiling height, the size and location of docks, the | 21 | | number and size of loading bay doors, and the primary | 22 | | tenant or business entity. | 23 | | (5) For hospitality properties, "physical description" | 24 | | also includes the size of any conference area, the number | 25 | | of stories, the size and use of basement area, the room | 26 | | count, the suite count, the size and location of lounge |
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| 1 | | areas, the size and location of restaurant areas, | 2 | | franchise affiliation, the size and location of any pool | 3 | | area, and lower level uses. | 4 | | "Property" has the meaning set forth in Section 1-130 of | 5 | | this Code and includes contiguous parcels or property index | 6 | | numbers that comprise one functional property location. | 7 | | (35 ILCS 200/18-185)
| 8 | | Sec. 18-185. Short title; definitions. This Division 5 | 9 | | may be cited as the
Property Tax Extension Limitation Law. As | 10 | | used in this Division 5:
| 11 | | "Consumer Price Index" means the Consumer Price Index for | 12 | | All Urban
Consumers for all items published by the United | 13 | | States Department of Labor.
| 14 | | "Extension limitation" means (a) the lesser of 5% or the | 15 | | percentage increase
in the Consumer Price Index during the | 16 | | 12-month calendar year preceding the
levy year or (b) the rate | 17 | | of increase approved by voters under Section 18-205.
| 18 | | "Affected county" means a county of 3,000,000 or more | 19 | | inhabitants or a
county contiguous to a county of 3,000,000 or | 20 | | more inhabitants.
| 21 | | "Taxing district" has the same meaning provided in Section | 22 | | 1-150, except as
otherwise provided in this Section. For the | 23 | | 1991 through 1994 levy years only,
"taxing district" includes | 24 | | only each non-home rule taxing district having the
majority of | 25 | | its
1990 equalized assessed value within any county or |
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| 1 | | counties contiguous to a
county with 3,000,000 or more | 2 | | inhabitants. Beginning with the 1995 levy
year, "taxing | 3 | | district" includes only each non-home rule taxing district
| 4 | | subject to this Law before the 1995 levy year and each non-home | 5 | | rule
taxing district not subject to this Law before the 1995 | 6 | | levy year having the
majority of its 1994 equalized assessed | 7 | | value in an affected county or
counties. Beginning with the | 8 | | levy year in
which this Law becomes applicable to a taxing | 9 | | district as
provided in Section 18-213, "taxing district" also | 10 | | includes those taxing
districts made subject to this Law as | 11 | | provided in Section 18-213.
| 12 | | "Aggregate extension" for taxing districts to which this | 13 | | Law applied before
the 1995 levy year means the annual | 14 | | corporate extension for the taxing
district and those special | 15 | | purpose extensions that are made annually for
the taxing | 16 | | district, excluding special purpose extensions: (a) made for | 17 | | the
taxing district to pay interest or principal on general | 18 | | obligation bonds
that were approved by referendum; (b) made | 19 | | for any taxing district to pay
interest or principal on | 20 | | general obligation bonds issued before October 1,
1991; (c) | 21 | | made for any taxing district to pay interest or principal on | 22 | | bonds
issued to refund or continue to refund those bonds | 23 | | issued before October 1,
1991; (d)
made for any taxing | 24 | | district to pay interest or principal on bonds
issued to | 25 | | refund or continue to refund bonds issued after October 1, | 26 | | 1991 that
were approved by referendum; (e)
made for any taxing |
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| 1 | | district to pay interest
or principal on revenue bonds issued | 2 | | before October 1, 1991 for payment of
which a property tax levy | 3 | | or the full faith and credit of the unit of local
government is | 4 | | pledged; however, a tax for the payment of interest or | 5 | | principal
on those bonds shall be made only after the | 6 | | governing body of the unit of local
government finds that all | 7 | | other sources for payment are insufficient to make
those | 8 | | payments; (f) made for payments under a building commission | 9 | | lease when
the lease payments are for the retirement of bonds | 10 | | issued by the commission
before October 1, 1991, to pay for the | 11 | | building project; (g) made for payments
due under installment | 12 | | contracts entered into before October 1, 1991;
(h) made for | 13 | | payments of principal and interest on bonds issued under the
| 14 | | Metropolitan Water Reclamation District Act to finance | 15 | | construction projects
initiated before October 1, 1991; (i) | 16 | | made for payments of principal and
interest on limited bonds, | 17 | | as defined in Section 3 of the Local Government Debt
Reform | 18 | | Act, in an amount not to exceed the debt service extension base | 19 | | less
the amount in items (b), (c), (e), and (h) of this | 20 | | definition for
non-referendum obligations, except obligations | 21 | | initially issued pursuant to
referendum; (j) made for payments | 22 | | of principal and interest on bonds
issued under Section 15 of | 23 | | the Local Government Debt Reform Act; (k)
made
by a school | 24 | | district that participates in the Special Education District | 25 | | of
Lake County, created by special education joint agreement | 26 | | under Section
10-22.31 of the School Code, for payment of the |
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| 1 | | school district's share of the
amounts required to be | 2 | | contributed by the Special Education District of Lake
County | 3 | | to the Illinois Municipal Retirement Fund under Article 7 of | 4 | | the
Illinois Pension Code; the amount of any extension under | 5 | | this item (k) shall be
certified by the school district to the | 6 | | county clerk; (l) made to fund
expenses of providing joint | 7 | | recreational programs for persons with disabilities under
| 8 | | Section 5-8 of
the
Park District Code or Section 11-95-14 of | 9 | | the Illinois Municipal Code; (m) made for temporary relocation | 10 | | loan repayment purposes pursuant to Sections 2-3.77 and | 11 | | 17-2.2d of the School Code; (n) made for payment of principal | 12 | | and interest on any bonds issued under the authority of | 13 | | Section 17-2.2d of the School Code; (o) made for contributions | 14 | | to a firefighter's pension fund created under Article 4 of the | 15 | | Illinois Pension Code, to the extent of the amount certified | 16 | | under item (5) of Section 4-134 of the Illinois Pension Code; | 17 | | and (p) made for road purposes in the first year after a | 18 | | township assumes the rights, powers, duties, assets, property, | 19 | | liabilities, obligations, and
responsibilities of a road | 20 | | district abolished under the provisions of Section 6-133 of | 21 | | the Illinois Highway Code.
| 22 | | "Aggregate extension" for the taxing districts to which | 23 | | this Law did not
apply before the 1995 levy year (except taxing | 24 | | districts subject to this Law
in
accordance with Section | 25 | | 18-213) means the annual corporate extension for the
taxing | 26 | | district and those special purpose extensions that are made |
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| 1 | | annually for
the taxing district, excluding special purpose | 2 | | extensions: (a) made for the
taxing district to pay interest | 3 | | or principal on general obligation bonds that
were approved by | 4 | | referendum; (b) made for any taxing district to pay interest
| 5 | | or principal on general obligation bonds issued before March | 6 | | 1, 1995; (c) made
for any taxing district to pay interest or | 7 | | principal on bonds issued to refund
or continue to refund | 8 | | those bonds issued before March 1, 1995; (d) made for any
| 9 | | taxing district to pay interest or principal on bonds issued | 10 | | to refund or
continue to refund bonds issued after March 1, | 11 | | 1995 that were approved by
referendum; (e) made for any taxing | 12 | | district to pay interest or principal on
revenue bonds issued | 13 | | before March 1, 1995 for payment of which a property tax
levy | 14 | | or the full faith and credit of the unit of local government is | 15 | | pledged;
however, a tax for the payment of interest or | 16 | | principal on those bonds shall be
made only after the | 17 | | governing body of the unit of local government finds that
all | 18 | | other sources for payment are insufficient to make those | 19 | | payments; (f) made
for payments under a building commission | 20 | | lease when the lease payments are for
the retirement of bonds | 21 | | issued by the commission before March 1, 1995 to
pay for the | 22 | | building project; (g) made for payments due under installment
| 23 | | contracts entered into before March 1, 1995; (h) made for | 24 | | payments of
principal and interest on bonds issued under the | 25 | | Metropolitan Water Reclamation
District Act to finance | 26 | | construction projects initiated before October 1,
1991; (h-4) |
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| 1 | | made for stormwater management purposes by the Metropolitan | 2 | | Water Reclamation District of Greater Chicago under Section 12 | 3 | | of the Metropolitan Water Reclamation District Act; (i) made | 4 | | for payments of principal and interest on limited bonds,
as | 5 | | defined in Section 3 of the Local Government Debt Reform Act, | 6 | | in an amount
not to exceed the debt service extension base less | 7 | | the amount in items (b),
(c), and (e) of this definition for | 8 | | non-referendum obligations, except
obligations initially | 9 | | issued pursuant to referendum and bonds described in
| 10 | | subsection (h) of this definition; (j) made for payments of
| 11 | | principal and interest on bonds issued under Section 15 of the | 12 | | Local Government
Debt Reform Act; (k) made for payments of | 13 | | principal and interest on bonds
authorized by Public Act | 14 | | 88-503 and issued under Section 20a of the Chicago
Park | 15 | | District Act for aquarium or
museum projects; (l) made for | 16 | | payments of principal and interest on
bonds
authorized by | 17 | | Public Act 87-1191 or 93-601 and (i) issued pursuant to | 18 | | Section 21.2 of the Cook County Forest
Preserve District Act, | 19 | | (ii) issued under Section 42 of the Cook County
Forest | 20 | | Preserve District Act for zoological park projects, or (iii) | 21 | | issued
under Section 44.1 of the Cook County Forest Preserve | 22 | | District Act for
botanical gardens projects; (m) made
pursuant
| 23 | | to Section 34-53.5 of the School Code, whether levied annually | 24 | | or not;
(n) made to fund expenses of providing joint | 25 | | recreational programs for persons with disabilities under | 26 | | Section 5-8 of the Park
District Code or Section 11-95-14 of |
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| 1 | | the Illinois Municipal Code;
(o) made by the
Chicago Park
| 2 | | District for recreational programs for persons with | 3 | | disabilities under subsection (c) of
Section
7.06 of the | 4 | | Chicago Park District Act; (p) made for contributions to a | 5 | | firefighter's pension fund created under Article 4 of the | 6 | | Illinois Pension Code, to the extent of the amount certified | 7 | | under item (5) of Section 4-134 of the Illinois Pension Code; | 8 | | (q) made by Ford Heights School District 169 under Section | 9 | | 17-9.02 of the School Code; and (r) made for the purpose of | 10 | | making employer contributions to the Public School Teachers' | 11 | | Pension and Retirement Fund of Chicago under Section 34-53 of | 12 | | the School Code.
| 13 | | "Aggregate extension" for all taxing districts to which | 14 | | this Law applies in
accordance with Section 18-213, except for | 15 | | those taxing districts subject to
paragraph (2) of subsection | 16 | | (e) of Section 18-213, means the annual corporate
extension | 17 | | for the
taxing district and those special purpose extensions | 18 | | that are made annually for
the taxing district, excluding | 19 | | special purpose extensions: (a) made for the
taxing district | 20 | | to pay interest or principal on general obligation bonds that
| 21 | | were approved by referendum; (b) made for any taxing district | 22 | | to pay interest
or principal on general obligation bonds | 23 | | issued before the date on which the
referendum making this
Law | 24 | | applicable to the taxing district is held; (c) made
for any | 25 | | taxing district to pay interest or principal on bonds issued | 26 | | to refund
or continue to refund those bonds issued before the |
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| 1 | | date on which the
referendum making this Law
applicable to the | 2 | | taxing district is held;
(d) made for any
taxing district to | 3 | | pay interest or principal on bonds issued to refund or
| 4 | | continue to refund bonds issued after the date on which the | 5 | | referendum making
this Law
applicable to the taxing district | 6 | | is held if the bonds were approved by
referendum after the date | 7 | | on which the referendum making this Law
applicable to the | 8 | | taxing district is held; (e) made for any
taxing district to | 9 | | pay interest or principal on
revenue bonds issued before the | 10 | | date on which the referendum making this Law
applicable to the
| 11 | | taxing district is held for payment of which a property tax
| 12 | | levy or the full faith and credit of the unit of local | 13 | | government is pledged;
however, a tax for the payment of | 14 | | interest or principal on those bonds shall be
made only after | 15 | | the governing body of the unit of local government finds that
| 16 | | all other sources for payment are insufficient to make those | 17 | | payments; (f) made
for payments under a building commission | 18 | | lease when the lease payments are for
the retirement of bonds | 19 | | issued by the commission before the date on which the
| 20 | | referendum making this
Law applicable to the taxing district | 21 | | is held to
pay for the building project; (g) made for payments | 22 | | due under installment
contracts entered into before the date | 23 | | on which the referendum making this Law
applicable to
the | 24 | | taxing district is held;
(h) made for payments
of principal | 25 | | and interest on limited bonds,
as defined in Section 3 of the | 26 | | Local Government Debt Reform Act, in an amount
not to exceed |
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| 1 | | the debt service extension base less the amount in items (b),
| 2 | | (c), and (e) of this definition for non-referendum | 3 | | obligations, except
obligations initially issued pursuant to | 4 | | referendum; (i) made for payments
of
principal and interest on | 5 | | bonds issued under Section 15 of the Local Government
Debt | 6 | | Reform Act;
(j)
made for a qualified airport authority to pay | 7 | | interest or principal on
general obligation bonds issued for | 8 | | the purpose of paying obligations due
under, or financing | 9 | | airport facilities required to be acquired, constructed,
| 10 | | installed or equipped pursuant to, contracts entered into | 11 | | before March
1, 1996 (but not including any amendments to such | 12 | | a contract taking effect on
or after that date); (k) made to | 13 | | fund expenses of providing joint
recreational programs for | 14 | | persons with disabilities under Section 5-8 of
the
Park | 15 | | District Code or Section 11-95-14 of the Illinois Municipal | 16 | | Code; (l) made for contributions to a firefighter's pension | 17 | | fund created under Article 4 of the Illinois Pension Code, to | 18 | | the extent of the amount certified under item (5) of Section | 19 | | 4-134 of the Illinois Pension Code; and (m) made for the taxing | 20 | | district to pay interest or principal on general obligation | 21 | | bonds issued pursuant to Section 19-3.10 of the School Code.
| 22 | | "Aggregate extension" for all taxing districts to which | 23 | | this Law applies in
accordance with paragraph (2) of | 24 | | subsection (e) of Section 18-213 means the
annual corporate | 25 | | extension for the
taxing district and those special purpose | 26 | | extensions that are made annually for
the taxing district, |
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| 1 | | excluding special purpose extensions: (a) made for the
taxing | 2 | | district to pay interest or principal on general obligation | 3 | | bonds that
were approved by referendum; (b) made for any | 4 | | taxing district to pay interest
or principal on general | 5 | | obligation bonds issued before March 7, 1997 ( the effective | 6 | | date of Public Act 89-718)
this amendatory Act of 1997 ;
(c) | 7 | | made
for any taxing district to pay interest or principal on | 8 | | bonds issued to refund
or continue to refund those bonds | 9 | | issued before March 7, 1997 ( the effective date
of Public Act | 10 | | 89-718) this amendatory Act of 1997 ;
(d) made for any
taxing | 11 | | district to pay interest or principal on bonds issued to | 12 | | refund or
continue to refund bonds issued after March 7, 1997 | 13 | | ( the effective date of Public Act 89-718) this amendatory Act
| 14 | | of 1997 if the bonds were approved by referendum after March 7, | 15 | | 1997 ( the effective date of Public Act 89-718)
this amendatory | 16 | | Act of 1997 ;
(e) made for any
taxing district to pay interest | 17 | | or principal on
revenue bonds issued before March 7, 1997 ( the | 18 | | effective date of Public Act 89-718) this amendatory Act of | 19 | | 1997
for payment of which a property tax
levy or the full faith | 20 | | and credit of the unit of local government is pledged;
| 21 | | however, a tax for the payment of interest or principal on | 22 | | those bonds shall be
made only after the governing body of the | 23 | | unit of local government finds that
all other sources for | 24 | | payment are insufficient to make those payments; (f) made
for | 25 | | payments under a building commission lease when the lease | 26 | | payments are for
the retirement of bonds issued by the |
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| 1 | | commission before March 7, 1997 ( the effective date
of Public | 2 | | Act 89-718) this amendatory Act of 1997
to
pay for the building | 3 | | project; (g) made for payments due under installment
contracts | 4 | | entered into before March 7, 1997 ( the effective date of | 5 | | Public Act 89-718) this amendatory Act of
1997 ;
(h) made for | 6 | | payments
of principal and interest on limited bonds,
as | 7 | | defined in Section 3 of the Local Government Debt Reform Act, | 8 | | in an amount
not to exceed the debt service extension base less | 9 | | the amount in items (b),
(c), and (e) of this definition for | 10 | | non-referendum obligations, except
obligations initially | 11 | | issued pursuant to referendum; (i) made for payments
of
| 12 | | principal and interest on bonds issued under Section 15 of the | 13 | | Local Government
Debt Reform Act;
(j)
made for a qualified | 14 | | airport authority to pay interest or principal on
general | 15 | | obligation bonds issued for the purpose of paying obligations | 16 | | due
under, or financing airport facilities required to be | 17 | | acquired, constructed,
installed or equipped pursuant to, | 18 | | contracts entered into before March
1, 1996 (but not including | 19 | | any amendments to such a contract taking effect on
or after | 20 | | that date); (k) made to fund expenses of providing joint
| 21 | | recreational programs for persons with disabilities under | 22 | | Section 5-8 of
the
Park District Code or Section 11-95-14 of | 23 | | the Illinois Municipal Code; and (l) made for contributions to | 24 | | a firefighter's pension fund created under Article 4 of the | 25 | | Illinois Pension Code, to the extent of the amount certified | 26 | | under item (5) of Section 4-134 of the Illinois Pension Code.
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| 1 | | "Debt service extension base" means an amount equal to | 2 | | that portion of the
extension for a taxing district for the | 3 | | 1994 levy year, or for those taxing
districts subject to this | 4 | | Law in accordance with Section 18-213, except for
those | 5 | | subject to paragraph (2) of subsection (e) of Section 18-213, | 6 | | for the
levy
year in which the referendum making this Law | 7 | | applicable to the taxing district
is held, or for those taxing | 8 | | districts subject to this Law in accordance with
paragraph (2) | 9 | | of subsection (e) of Section 18-213 for the 1996 levy year,
| 10 | | constituting an
extension for payment of principal and | 11 | | interest on bonds issued by the taxing
district without | 12 | | referendum, but not including excluded non-referendum bonds. | 13 | | For park districts (i) that were first
subject to this Law in | 14 | | 1991 or 1995 and (ii) whose extension for the 1994 levy
year | 15 | | for the payment of principal and interest on bonds issued by | 16 | | the park
district without referendum (but not including | 17 | | excluded non-referendum bonds)
was less than 51% of the amount | 18 | | for the 1991 levy year constituting an
extension for payment | 19 | | of principal and interest on bonds issued by the park
district | 20 | | without referendum (but not including excluded non-referendum | 21 | | bonds),
"debt service extension base" means an amount equal to | 22 | | that portion of the
extension for the 1991 levy year | 23 | | constituting an extension for payment of
principal and | 24 | | interest on bonds issued by the park district without | 25 | | referendum
(but not including excluded non-referendum bonds). | 26 | | A debt service extension base established or increased at any |
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| 1 | | time pursuant to any provision of this Law, except Section | 2 | | 18-212, shall be increased each year commencing with the later | 3 | | of (i) the 2009 levy year or (ii) the first levy year in which | 4 | | this Law becomes applicable to the taxing district, by the | 5 | | lesser of 5% or the percentage increase in the Consumer Price | 6 | | Index during the 12-month calendar year preceding the levy | 7 | | year. The debt service extension
base may be established or | 8 | | increased as provided under Section 18-212.
"Excluded | 9 | | non-referendum bonds" means (i) bonds authorized by Public
Act | 10 | | 88-503 and issued under Section 20a of the Chicago Park | 11 | | District Act for
aquarium and museum projects; (ii) bonds | 12 | | issued under Section 15 of the
Local Government Debt Reform | 13 | | Act; or (iii) refunding obligations issued
to refund or to | 14 | | continue to refund obligations initially issued pursuant to
| 15 | | referendum.
| 16 | | "Special purpose extensions" include, but are not limited | 17 | | to, extensions
for levies made on an annual basis for | 18 | | unemployment and workers'
compensation, self-insurance, | 19 | | contributions to pension plans, and extensions
made pursuant | 20 | | to Section 6-601 of the Illinois Highway Code for a road
| 21 | | district's permanent road fund whether levied annually or not. | 22 | | The
extension for a special service area is not included in the
| 23 | | aggregate extension.
| 24 | | "Aggregate extension base" means the taxing district's | 25 | | last preceding
aggregate extension as adjusted under Sections | 26 | | 18-135, 18-215,
18-230, and 18-206 , and 18-233 .
An adjustment |
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| 1 | | under Section 18-135 shall be made for the 2007 levy year and | 2 | | all subsequent levy years whenever one or more counties within | 3 | | which a taxing district is located (i) used estimated | 4 | | valuations or rates when extending taxes in the taxing | 5 | | district for the last preceding levy year that resulted in the | 6 | | over or under extension of taxes, or (ii) increased or | 7 | | decreased the tax extension for the last preceding levy year | 8 | | as required by Section 18-135(c). Whenever an adjustment is | 9 | | required under Section 18-135, the aggregate extension base of | 10 | | the taxing district shall be equal to the amount that the | 11 | | aggregate extension of the taxing district would have been for | 12 | | the last preceding levy year if either or both (i) actual, | 13 | | rather than estimated, valuations or rates had been used to | 14 | | calculate the extension of taxes for the last levy year, or | 15 | | (ii) the tax extension for the last preceding levy year had not | 16 | | been adjusted as required by subsection (c) of Section 18-135.
| 17 | | Notwithstanding any other provision of law, for levy year | 18 | | 2012, the aggregate extension base for West Northfield School | 19 | | District No. 31 in Cook County shall be $12,654,592. | 20 | | Notwithstanding any other provision of law, for levy year | 21 | | 2022, the aggregate extension base of a home equity assurance | 22 | | program that levied at least $1,000,000 in property taxes in | 23 | | levy year 2019 or 2020 under the Home Equity Assurance Act | 24 | | shall be the amount that the program's aggregate extension | 25 | | base for levy year 2021 would have been if the program had | 26 | | levied a property tax for levy year 2021. |
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| 1 | | "Levy year" has the same meaning as "year" under Section
| 2 | | 1-155.
| 3 | | "New property" means (i) the assessed value, after final | 4 | | board of review or
board of appeals action, of new | 5 | | improvements or additions to existing
improvements on any | 6 | | parcel of real property that increase the assessed value of
| 7 | | that real property during the levy year multiplied by the | 8 | | equalization factor
issued by the Department under Section | 9 | | 17-30, (ii) the assessed value, after
final board of review or | 10 | | board of appeals action, of real property not exempt
from real | 11 | | estate taxation, which real property was exempt from real | 12 | | estate
taxation for any portion of the immediately preceding | 13 | | levy year, multiplied by
the equalization factor issued by the | 14 | | Department under Section 17-30, including the assessed value, | 15 | | upon final stabilization of occupancy after new construction | 16 | | is complete, of any real property located within the | 17 | | boundaries of an otherwise or previously exempt military | 18 | | reservation that is intended for residential use and owned by | 19 | | or leased to a private corporation or other entity,
(iii) in | 20 | | counties that classify in accordance with Section 4 of Article
| 21 | | IX of the
Illinois Constitution, an incentive property's | 22 | | additional assessed value
resulting from a
scheduled increase | 23 | | in the level of assessment as applied to the first year
final | 24 | | board of
review market value, and (iv) any increase in | 25 | | assessed value due to oil or gas production from an oil or gas | 26 | | well required to be permitted under the Hydraulic Fracturing |
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| 1 | | Regulatory Act that was not produced in or accounted for | 2 | | during the previous levy year.
In addition, the county clerk | 3 | | in a county containing a population of
3,000,000 or more shall | 4 | | include in the 1997
recovered tax increment value for any | 5 | | school district, any recovered tax
increment value that was | 6 | | applicable to the 1995 tax year calculations.
| 7 | | "Qualified airport authority" means an airport authority | 8 | | organized under
the Airport Authorities Act and located in a | 9 | | county bordering on the State of
Wisconsin and having a | 10 | | population in excess of 200,000 and not greater than
500,000.
| 11 | | "Recovered tax increment value" means, except as otherwise | 12 | | provided in this
paragraph, the amount of the current year's | 13 | | equalized assessed value, in the
first year after a | 14 | | municipality terminates
the designation of an area as a | 15 | | redevelopment project area previously
established under the | 16 | | Tax Increment Allocation Redevelopment Development Act in the | 17 | | Illinois
Municipal Code, previously established under the | 18 | | Industrial Jobs Recovery Law
in the Illinois Municipal Code, | 19 | | previously established under the Economic Development Project | 20 | | Area Tax Increment Act of 1995, or previously established | 21 | | under the Economic
Development Area Tax Increment Allocation | 22 | | Act, of each taxable lot, block,
tract, or parcel of real | 23 | | property in the redevelopment project area over and
above the | 24 | | initial equalized assessed value of each property in the
| 25 | | redevelopment project area.
For the taxes which are extended | 26 | | for the 1997 levy year, the recovered tax
increment value for a |
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| 1 | | non-home rule taxing district that first became subject
to | 2 | | this Law for the 1995 levy year because a majority of its 1994 | 3 | | equalized
assessed value was in an affected county or counties | 4 | | shall be increased if a
municipality terminated the | 5 | | designation of an area in 1993 as a redevelopment
project area | 6 | | previously established under the Tax Increment Allocation | 7 | | Redevelopment
Development Act in the Illinois Municipal Code, | 8 | | previously established under
the Industrial Jobs Recovery Law | 9 | | in the Illinois Municipal Code, or previously
established | 10 | | under the Economic Development Area Tax Increment Allocation | 11 | | Act,
by an amount equal to the 1994 equalized assessed value of | 12 | | each taxable lot,
block, tract, or parcel of real property in | 13 | | the redevelopment project area over
and above the initial | 14 | | equalized assessed value of each property in the
redevelopment | 15 | | project area.
In the first year after a municipality
removes a | 16 | | taxable lot, block, tract, or parcel of real property from a
| 17 | | redevelopment project area established under the Tax Increment | 18 | | Allocation Redevelopment
Development Act in the Illinois
| 19 | | Municipal Code, the Industrial Jobs Recovery Law
in the | 20 | | Illinois Municipal Code, or the Economic
Development Area Tax | 21 | | Increment Allocation Act, "recovered tax increment value"
| 22 | | means the amount of the current year's equalized assessed | 23 | | value of each taxable
lot, block, tract, or parcel of real | 24 | | property removed from the redevelopment
project area over and | 25 | | above the initial equalized assessed value of that real
| 26 | | property before removal from the redevelopment project area.
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| 1 | | Except as otherwise provided in this Section, "limiting | 2 | | rate" means a
fraction the numerator of which is the last
| 3 | | preceding aggregate extension base times an amount equal to | 4 | | one plus the
extension limitation defined in this Section and | 5 | | the denominator of which
is the current year's equalized | 6 | | assessed value of all real property in the
territory under the | 7 | | jurisdiction of the taxing district during the prior
levy | 8 | | year. For those taxing districts that reduced their aggregate
| 9 | | extension for the last preceding levy year, except for school | 10 | | districts that reduced their extension for educational | 11 | | purposes pursuant to Section 18-206, the highest aggregate | 12 | | extension
in any of the last 3 preceding levy years shall be | 13 | | used for the purpose of
computing the limiting rate. The | 14 | | denominator shall not include new
property or the recovered | 15 | | tax increment
value.
If a new rate, a rate decrease, or a | 16 | | limiting rate increase has been approved at an election held | 17 | | after March 21, 2006, then (i) the otherwise applicable | 18 | | limiting rate shall be increased by the amount of the new rate | 19 | | or shall be reduced by the amount of the rate decrease, as the | 20 | | case may be, or (ii) in the case of a limiting rate increase, | 21 | | the limiting rate shall be equal to the rate set forth
in the | 22 | | proposition approved by the voters for each of the years | 23 | | specified in the proposition, after
which the limiting rate of | 24 | | the taxing district shall be calculated as otherwise provided. | 25 | | In the case of a taxing district that obtained referendum | 26 | | approval for an increased limiting rate on March 20, 2012, the |
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| 1 | | limiting rate for tax year 2012 shall be the rate that | 2 | | generates the approximate total amount of taxes extendable for | 3 | | that tax year, as set forth in the proposition approved by the | 4 | | voters; this rate shall be the final rate applied by the county | 5 | | clerk for the aggregate of all capped funds of the district for | 6 | | tax year 2012.
| 7 | | (Source: P.A. 99-143, eff. 7-27-15; 99-521, eff. 6-1-17; | 8 | | 100-465, eff. 8-31-17; revised 8-12-19.)
| 9 | | (35 ILCS 200/18-233 new) | 10 | | Sec. 18-233. Adjustments for certificates of error, | 11 | | certain court orders, or final administrative decisions of the | 12 | | Property Tax Appeal Board. Beginning in levy year 2021, a | 13 | | taxing district levy shall be increased by a prior year | 14 | | adjustment whenever an assessment decrease due to the issuance | 15 | | of a certificate of error, a court order issued pursuant to an | 16 | | assessment valuation complaint under Section 23-15, or a final | 17 | | administrative decision of the Property Tax Appeal Board | 18 | | results in a refund from the taxing district of a portion of | 19 | | the property tax revenue distributed to the taxing district. | 20 | | On or before November 15 of each year, the county treasurer | 21 | | shall certify the aggregate refunds paid by a taxing district | 22 | | during such 12-month period for purposes of this Section.
| 23 | | (35 ILCS 200/21-145)
| 24 | | Sec. 21-145. Scavenger sale. At the same time the County |
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| 1 | | Collector annually
publishes the collector's annual sale | 2 | | advertisement under Sections 21-110,
21-115 and 21-120, it is | 3 | | mandatory for the collector in counties with 3,000,000
or more | 4 | | inhabitants, and in other counties if the county board so | 5 | | orders by
resolution, to publish an advertisement giving | 6 | | notice of the intended
application for judgment and sale of | 7 | | all properties upon which all or a part of
the general taxes | 8 | | for each of 3 or more years are delinquent as of the date of
| 9 | | the advertisement. Under no circumstance may a tax year be | 10 | | offered at a scavenger sale prior to the annual tax sale for | 11 | | that tax year (or, for omitted assessments issued pursuant to | 12 | | Section 9-260, the annual tax sale for that omitted | 13 | | assessment's warrant year, as defined herein). In no event may | 14 | | there be more than 2 consecutive years
without a sale under | 15 | | this Section , except where a tax sale has been delayed | 16 | | pursuant to Section 21-150 as a result of a statewide COVID-19 | 17 | | public health emergency . The term delinquent also includes
| 18 | | forfeitures. The County Collector shall include in the | 19 | | advertisement and in the
application for judgment and sale | 20 | | under this Section and Section 21-260 the
total amount of all | 21 | | general taxes upon those properties which are delinquent as
of | 22 | | the date of the advertisement. In lieu of a single annual | 23 | | advertisement and
application for judgment and sale under this | 24 | | Section and Section 21-260, the
County Collector may, from | 25 | | time to time, beginning on the date of the
publication of the | 26 | | annual sale advertisement and before August 1 of the next
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| 1 | | year, publish separate advertisements and make separate | 2 | | applications on
eligible properties described in one or more | 3 | | volumes of the delinquent list.
The separate advertisements | 4 | | and applications shall, in the aggregate, include
all the | 5 | | properties which otherwise would have been included in the | 6 | | single
annual advertisement and application for judgment and | 7 | | sale under this Section.
Upon the written request of the | 8 | | taxing district which levied the same, the
County Collector | 9 | | shall also include in the advertisement the special taxes and
| 10 | | special assessments, together with interest, penalties and | 11 | | costs thereon upon
those properties which are delinquent as of | 12 | | the date of the advertisement. The
advertisement and | 13 | | application for judgment and sale shall be in the manner
| 14 | | prescribed by this Code relating to the annual advertisement | 15 | | and application
for judgment and sale of delinquent | 16 | | properties.
| 17 | | As used in this Section, "warrant year" means the year | 18 | | preceding the calendar year in which the omitted assessment | 19 | | first became due and payable. | 20 | | (Source: P.A. 101-635, eff. 6-5-20.)
| 21 | | (35 ILCS 200/21-150)
| 22 | | Sec. 21-150. Time of applying for judgment. Except as | 23 | | otherwise provided in
this Section or by ordinance or | 24 | | resolution enacted under subsection (c) of
Section 21-40, in | 25 | | any county with fewer than 3,000,000 inhabitants, all |
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| 1 | | applications for judgment and order of sale for taxes and
| 2 | | special assessments on delinquent properties shall be made | 3 | | within 90 days after the second installment due date. In Cook | 4 | | County, all applications for judgment and order of sale for | 5 | | taxes and special assessments on delinquent properties shall | 6 | | be made (i) by July 1, 2011 for tax year 2009, (ii) by July 1, | 7 | | 2012 for tax year 2010, (iii) by July 1, 2013 for tax year | 8 | | 2011, (iv) by July 1, 2014 for tax year 2012, (v) by July 1, | 9 | | 2015 for tax year 2013, (vi) by May 1, 2016 for tax year 2014, | 10 | | (vii) by March 1, 2017 for tax year 2015, (viii) by April 1 of | 11 | | the next calendar year after the second installment due date | 12 | | for tax year 2016 and 2017, and (ix) within 365 days of the | 13 | | second installment due date for each tax year thereafter. | 14 | | Notwithstanding these dates, in Cook County, the application | 15 | | for judgment and order of sale for the 2018 annual tax sale | 16 | | that would normally be held in calendar year 2020 shall not be | 17 | | filed earlier than the first day of the first month during | 18 | | which there is no longer a statewide COVID-19 public health | 19 | | emergency, as evidenced by an effective disaster declaration | 20 | | of the Governor covering all counties in the State , except | 21 | | that in no event may this application for judgment and order of | 22 | | sale be filed later than October 1, 2021. When a tax sale is | 23 | | delayed because of a statewide COVID-19 public health | 24 | | emergency, no subsequent annual tax sale may begin earlier | 25 | | than 180 days after the last day of the prior delayed tax sale, | 26 | | and no scavenger tax sale may begin earlier than 90 days after |
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| 1 | | the last day of the prior delayed tax sale . In those counties | 2 | | which have adopted an ordinance under Section
21-40, the | 3 | | application for judgment and order of sale for delinquent | 4 | | taxes
shall be made in December. In the 10 years next following | 5 | | the completion of
a general reassessment of property in any | 6 | | county with 3,000,000 or more
inhabitants, made under an order | 7 | | of the Department, applications for judgment
and order of sale | 8 | | shall be made as soon as may be and on the day specified in
the | 9 | | advertisement required by Section 21-110 and 21-115. If for | 10 | | any cause the
court is not held on the day specified, the cause | 11 | | shall stand continued, and it
shall be unnecessary to | 12 | | re-advertise the list or notice.
| 13 | | Within 30 days after the day specified for the application | 14 | | for judgment the
court shall hear and determine the matter. If | 15 | | judgment is rendered, the sale
shall begin on the date within 5 | 16 | | business days specified in the notice as
provided in Section | 17 | | 21-115. If the collector is prevented from advertising and
| 18 | | obtaining judgment within the time periods specified by this | 19 | | Section, the collector may obtain
judgment at any time | 20 | | thereafter; but if the failure arises by the county
| 21 | | collector's not complying with any of the requirements of this | 22 | | Code, he or she
shall be held on his or her official bond for | 23 | | the full amount of all taxes and
special assessments charged | 24 | | against him or her. Any failure on the part of the
county | 25 | | collector shall not be allowed as a valid objection to the | 26 | | collection of
any tax or assessment, or to entry of a judgment |
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| 1 | | against any delinquent
properties included in the application | 2 | | of the county collector.
| 3 | | (Source: P.A. 100-243, eff. 8-22-17; 101-635, eff. 6-5-20.)
| 4 | | (35 ILCS 200/21-205)
| 5 | | Sec. 21-205. Tax sale procedures. | 6 | | (a) The collector, in person or by deputy,
shall attend, | 7 | | on the day and in the place specified in the notice for the | 8 | | sale
of property for taxes, and shall, between 9:00 a.m. and | 9 | | 4:00 p.m., or later at
the collector's discretion, proceed to | 10 | | offer for sale, separately and in
consecutive order, all | 11 | | property in the list on which the taxes, special
assessments, | 12 | | interest or costs have not been paid. However, in any county | 13 | | with
3,000,000 or more inhabitants, the offer for sale shall | 14 | | be made between 8:00
a.m. and 8:00 p.m. The collector's office | 15 | | shall be kept open during all hours
in which the sale is in | 16 | | progress. The sale shall be continued from day to day,
until | 17 | | all property in the delinquent list has been offered for sale. | 18 | | However,
any city, village or incorporated town interested in | 19 | | the collection of any tax
or special assessment, may, in | 20 | | default of bidders, withdraw from collection the
special | 21 | | assessment levied against any property by the corporate | 22 | | authorities of
the city, village or incorporated town. In case | 23 | | of a withdrawal, there shall be
no sale of that property on | 24 | | account of the delinquent special assessment
thereon.
| 25 | | (b) Until January 1, 2013, in every sale of property |
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| 1 | | pursuant to the provisions of this Code, the collector may | 2 | | employ any automated means that the collector deems | 3 | | appropriate. Beginning on January 1, 2013, either (i) the | 4 | | collector shall employ an automated bidding system that is | 5 | | programmed to accept the lowest redemption price bid by an | 6 | | eligible tax purchaser, subject to the penalty percentage | 7 | | limitation set forth in Section 21-215, or (ii) all tax sales | 8 | | shall be digitally recorded with video and audio. All bidders | 9 | | are required to personally attend the sale and, if automated | 10 | | means are used, all hardware and software used with respect to | 11 | | those automated means must be certified by the Department and | 12 | | re-certified by the Department every 5 years. If the tax sales | 13 | | are digitally recorded and no automated bidding system is | 14 | | used, then the recordings shall be maintained by the collector | 15 | | for a period of at least 3 years from the date of the tax sale. | 16 | | The changes made by this amendatory Act of the 94th General | 17 | | Assembly are declarative of existing law.
| 18 | | (b-5) For any annual tax sale conducted on or after the | 19 | | effective date of this amendatory Act of the 102nd General | 20 | | Assembly, each county collector in a county with 275,000 or | 21 | | more inhabitants shall adopt a single bidder rule sufficient | 22 | | to prohibit a tax purchaser from registering more than one | 23 | | related bidding entity at the tax sale. The corporate | 24 | | authorities in any county with less than 275,000 inhabitants | 25 | | may, by ordinance, allow the county collector of that county | 26 | | to adopt such a single bidder rule. In any county that has |
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| 1 | | adopted a single bidder rule under this subsection (b-5), the | 2 | | county treasurer shall include a representation and warranty | 3 | | form in each registration package attesting to compliance with | 4 | | the single bidder rule, except that the county may, by | 5 | | ordinance, opt out of this representation and warranty form | 6 | | requirement. A single bidder rule under this subsection may be | 7 | | in the following form: | 8 | | (1) A registered tax buying entity (principal) may | 9 | | only have one registered buyer at the tax sale and may not | 10 | | have a related bidding entity directly or indirectly | 11 | | register as a buyer or participate in the tax sale. A | 12 | | registered tax buying entity may not engage in any | 13 | | multiple bidding strategy for the purpose of having more | 14 | | than one related bidding entity submit bids at the tax | 15 | | sale. | 16 | | (2) A related bidding entity is defined as any | 17 | | individual, corporation, partnership, joint venture, | 18 | | limited liability company, business organization, or other | 19 | | entity that has a shareholder, partner, principal, | 20 | | officer, general partner, or other person or entity having | 21 | | (i) an ownership interest in a bidding entity in common | 22 | | with any other registered participant in the tax sale or | 23 | | (ii) a common guarantor in connection with a source of | 24 | | financing with any other registered participant in the tax | 25 | | sale. The determination of whether registered entities are | 26 | | related so as to prohibit those entities from submitting |
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| 1 | | duplicate bids in violation of the single bidder rule is | 2 | | at the sole and exclusive discretion of the county | 3 | | treasurer or his or her designated representatives. | 4 | | (c) County collectors may, when applicable, eject tax | 5 | | bidders who disrupt the tax sale or use illegal bid practices. | 6 | | (Source: P.A. 100-1070, eff. 1-1-19 .)
| 7 | | (35 ILCS 200/21-260)
| 8 | | Sec. 21-260. Collector's scavenger sale. Upon the county | 9 | | collector's
application under Section 21-145, to be known as | 10 | | the Scavenger Sale
Application, the Court shall enter judgment | 11 | | for the general taxes, special
taxes, special assessments, | 12 | | interest, penalties and costs as are included in
the | 13 | | advertisement and appear to be due thereon after allowing an | 14 | | opportunity to
object and a hearing upon the objections as | 15 | | provided in Section 21-175, and
order those properties sold by | 16 | | the County Collector at public sale , or by electronic | 17 | | automated sale if the collector chooses to conduct an | 18 | | electronic automated sale pursuant to Sec. 21-261, to the
| 19 | | highest bidder for cash, notwithstanding the bid may be less | 20 | | than the full
amount of taxes, special taxes, special | 21 | | assessments, interest, penalties and
costs for which judgment | 22 | | has been entered.
| 23 | | (a) Conducting the sale - Bidding. All properties shall be | 24 | | offered for
sale in consecutive order as they appear in the | 25 | | delinquent list. The minimum
bid for any property shall be |
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| 1 | | $250 or one-half of the tax if the total
liability is less than | 2 | | $500. For in-person scavenger sales, the The successful bidder | 3 | | shall immediately pay the
amount of minimum bid to the County | 4 | | Collector by the end of the business day on which the bid was | 5 | | placed. That amount shall be paid in cash, by certified or
| 6 | | cashier's check, by money order, or, if the
successful bidder | 7 | | is a governmental unit, by a check issued by that
governmental | 8 | | unit. For electronic automated scavenger sales, the successful | 9 | | bidder shall pay the minimum bid amount by the close of the | 10 | | business day on which the bid was placed. That amount shall be | 11 | | paid online via ACH debit or by the electronic payment method | 12 | | required by the county collector. For in-person scavenger | 13 | | sales, if If the bid exceeds the minimum bid, the
successful | 14 | | bidder shall pay the balance of the bid to the county collector | 15 | | in
cash, by certified or cashier's check, by money order, or, | 16 | | if the
successful bidder is a governmental unit, by a check | 17 | | issued by that
governmental unit
by the close of the
next | 18 | | business day. For electronic automated scavenger sales, the | 19 | | successful bidder shall pay, by the close of the next business | 20 | | day, the balance of the bid online via ACH debit or by the | 21 | | electronic payment method required by the county collector. If | 22 | | the minimum bid is not paid at the time of sale or if
the | 23 | | balance is not paid by the close of the next business day, then | 24 | | the sale is
void and the minimum bid, if paid, is forfeited to | 25 | | the county general fund. In
that event, the property shall be | 26 | | reoffered for sale within 30 days of the last
offering of |
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| 1 | | property in regular order. The collector shall make available | 2 | | to
the public a list of all properties to be included in any | 3 | | reoffering due to the
voiding of the original sale. The | 4 | | collector is not required to serve or
publish any other notice | 5 | | of the reoffering of those properties. In the event
that any of | 6 | | the properties are not sold upon reoffering, or are sold for | 7 | | less
than the amount of the original voided sale, the original | 8 | | bidder who failed to
pay the bid amount shall remain liable for | 9 | | the unpaid balance of the bid in an
action under Section | 10 | | 21-240. Liability shall not be reduced where the bidder
upon | 11 | | reoffering also fails to pay the bid amount, and in that event | 12 | | both
bidders shall remain liable for the unpaid balance of | 13 | | their respective bids. A
sale of properties under this Section | 14 | | shall not be final until confirmed by the
court.
| 15 | | (b) Confirmation of sales. The county collector shall file | 16 | | his or her
report of sale in the court within 30 days of the | 17 | | date of sale of each
property. No notice of the county | 18 | | collector's application to confirm the sales
shall be required | 19 | | except as prescribed by rule of the court. Upon
confirmation, | 20 | | except in cases where the sale becomes void under Section | 21 | | 22-85,
or in cases where the order of confirmation is vacated | 22 | | by the court, a sale
under this Section shall extinguish the in | 23 | | rem lien of the general taxes,
special taxes and special | 24 | | assessments for which judgment has been entered and a
| 25 | | redemption shall not revive the lien. Confirmation of the sale | 26 | | shall in no
event affect the owner's personal liability to pay |
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| 1 | | the taxes, interest and
penalties as provided in this Code or | 2 | | prevent institution of a proceeding under
Section 21-440 to | 3 | | collect any amount that may remain
due after the sale.
| 4 | | (c) Issuance of tax sale certificates. Upon confirmation | 5 | | of the sale the
County Clerk and the County Collector shall | 6 | | issue to the purchaser a
certificate of purchase in the form | 7 | | prescribed by Section 21-250 as near as may
be. A certificate | 8 | | of purchase shall not be issued to any person who is
ineligible | 9 | | to bid at the sale or to receive a certificate of purchase | 10 | | under
Section 21-265.
| 11 | | (d) Scavenger Tax Judgment, Sale and Redemption Record - | 12 | | Sale of
parcels not sold. The county collector shall prepare a | 13 | | Scavenger Tax Judgment,
Sale and Redemption Record. The county | 14 | | clerk shall write or stamp on the
scavenger tax judgment, | 15 | | sale, forfeiture and redemption record opposite the
| 16 | | description of any property offered for sale and not sold, or | 17 | | not confirmed for
any reason, the words "offered but not | 18 | | sold". The properties which are offered
for sale under this | 19 | | Section and not sold or not confirmed shall be offered for
sale | 20 | | annually thereafter in the manner provided in this Section | 21 | | until sold,
except in the case of mineral rights, which after | 22 | | 10 consecutive years of
being offered for sale under this | 23 | | Section and not sold or confirmed shall
no longer be required | 24 | | to be offered for sale. At
any time between annual sales the | 25 | | County Collector may advertise for sale any
properties subject | 26 | | to sale under judgments for sale previously entered under
this |
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| 1 | | Section and not executed for any reason. The advertisement and | 2 | | sale shall
be regulated by the provisions of this Code as far | 3 | | as applicable.
| 4 | | (e) Proceeding to tax deed. The owner of the certificate | 5 | | of purchase shall
give notice as required by Sections 22-5 | 6 | | through 22-30, and may extend the
period of redemption as | 7 | | provided by Section 21-385. At any time within 6 months
prior | 8 | | to expiration of the period of redemption from a sale under | 9 | | this Code,
the owner of a certificate of purchase may file a | 10 | | petition and may obtain a tax
deed under Sections 22-30 | 11 | | through 22-55. All proceedings for the issuance of
a tax deed | 12 | | and all tax deeds for properties sold under this Section shall | 13 | | be
subject to Sections 22-30 through 22-55. Deeds issued under | 14 | | this Section are
subject to Section 22-70. This Section shall | 15 | | be liberally construed so that the deeds provided for in this | 16 | | Section convey merchantable title.
| 17 | | (f) Redemptions from scavenger sales. Redemptions may be | 18 | | made from sales
under this Section in the same manner and upon | 19 | | the same terms and conditions as
redemptions from sales made | 20 | | under the County Collector's annual application for
judgment | 21 | | and order of sale, except that in lieu of penalty the person | 22 | | redeeming
shall pay interest as follows if the sale occurs | 23 | | before September 9, 1993:
| 24 | | (1) If redeemed within the first 2 months from the | 25 | | date of the sale, 3%
per month or portion thereof upon the | 26 | | amount for which the property was sold;
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| 1 | | (2) If redeemed between 2 and 6 months from the date of | 2 | | the sale, 12% of
the amount for which the property was | 3 | | sold;
| 4 | | (3) If redeemed between 6 and 12 months from the date | 5 | | of the sale, 24%
of the amount for which the property was | 6 | | sold;
| 7 | | (4) If redeemed between 12 and 18 months from the date | 8 | | of the sale, 36% of
the amount for which the property was | 9 | | sold;
| 10 | | (5) If redeemed between 18 and 24 months from the date | 11 | | of the sale, 48%
of the amount for which the property was | 12 | | sold;
| 13 | | (6) If redeemed after 24 months from the date of sale, | 14 | | the 48% herein
provided together with interest at 6% per | 15 | | year thereafter.
| 16 | | If the sale occurs on or after September 9,
1993, the | 17 | | person redeeming shall pay interest on that part of the amount | 18 | | for
which the property was sold equal to or less than the full | 19 | | amount of delinquent
taxes, special assessments, penalties, | 20 | | interest, and costs, included in the
judgment and order of | 21 | | sale as follows:
| 22 | | (1) If redeemed within the first 2 months from the | 23 | | date of the sale,
3% per month upon the amount of taxes, | 24 | | special assessments, penalties,
interest, and costs due | 25 | | for each of the first 2 months, or fraction thereof.
| 26 | | (2) If redeemed at any time between 2 and 6 months from |
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| 1 | | the date of
the sale, 12% of the amount of taxes, special | 2 | | assessments, penalties, interest,
and costs due.
| 3 | | (3) If redeemed at any time between 6 and 12 months | 4 | | from the date of the
sale, 24% of the amount of taxes, | 5 | | special assessments, penalties, interest, and
costs due.
| 6 | | (4) If redeemed at any time between 12 and 18 months | 7 | | from the date
of the sale, 36% of the amount of taxes, | 8 | | special assessments, penalties,
interest, and costs due.
| 9 | | (5) If redeemed at any time between 18 and 24 months | 10 | | from the date
of the sale, 48% of the amount of taxes, | 11 | | special assessments, penalties,
interest, and costs due.
| 12 | | (6) If redeemed after 24 months from the date of sale, | 13 | | the 48%
provided for the 24 months together with interest | 14 | | at 6% per annum thereafter on
the amount of taxes, special | 15 | | assessments, penalties, interest, and costs due.
| 16 | | The person redeeming shall not be required to pay any | 17 | | interest on any part
of the amount for which the property was | 18 | | sold that exceeds the full amount of
delinquent taxes, special | 19 | | assessments, penalties, interest, and costs included
in the | 20 | | judgment and order of sale.
| 21 | | Notwithstanding any other provision of this Section, | 22 | | except for
owner-occupied single family residential units | 23 | | which are condominium units,
cooperative units or dwellings, | 24 | | the amount required to be paid for redemption
shall also | 25 | | include an amount equal to all delinquent taxes on the | 26 | | property
which taxes were delinquent at the time of sale. The |
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| 1 | | delinquent taxes shall be
apportioned by the county collector | 2 | | among the taxing districts in which the
property is situated | 3 | | in accordance with law. In the event that all moneys
received | 4 | | from any sale held under this Section exceed an amount equal to | 5 | | all
delinquent taxes on the property sold, which taxes were | 6 | | delinquent at the time
of sale, together with all publication | 7 | | and other costs associated with the
sale, then, upon | 8 | | redemption, the County Collector and the County Clerk shall
| 9 | | apply the excess amount to the cost of redemption.
| 10 | | (g) Bidding by county or other taxing districts. Any | 11 | | taxing district may
bid at a scavenger sale. The county board | 12 | | of the county in which properties
offered for sale under this | 13 | | Section are located may bid as trustee for all
taxing | 14 | | districts having an interest in the taxes for the nonpayment | 15 | | of which
the parcels are offered. The County shall apply on the | 16 | | bid the unpaid taxes due
upon the property and no cash need be | 17 | | paid. The County or other taxing district
acquiring a tax sale | 18 | | certificate shall take all steps necessary to acquire
title to | 19 | | the property and may manage and operate the property so | 20 | | acquired.
| 21 | | When a county, or other taxing district within the county, | 22 | | is a petitioner
for a tax deed, no filing fee shall be required | 23 | | on the petition. The county as
a tax creditor and as trustee | 24 | | for other tax creditors, or other taxing district
within the | 25 | | county shall not be required to allege and prove that all taxes | 26 | | and
special assessments which become due and payable after the |
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| 1 | | sale to the county
have been paid. The county shall not be | 2 | | required to pay the subsequently
accruing taxes or special | 3 | | assessments at any time. Upon the written request of
the | 4 | | county board or its designee, the county collector shall not | 5 | | offer the
property for sale at any tax sale subsequent to the | 6 | | sale of the property to the
county under this Section. The lien | 7 | | of taxes and special assessments which
become due and payable | 8 | | after a sale to a county shall merge in the fee title of
the | 9 | | county, or other taxing district, on the issuance of a deed. | 10 | | The County may
sell the properties so acquired, or the | 11 | | certificate of purchase thereto, and
the proceeds of the sale | 12 | | shall be distributed to the taxing districts in
proportion to | 13 | | their respective interests therein. The presiding officer of | 14 | | the
county board, with the advice and consent of the County | 15 | | Board, may appoint some
officer or person to attend scavenger | 16 | | sales and bid on its behalf.
| 17 | | (h) Miscellaneous provisions. In the event that the tract | 18 | | of land or lot
sold at any such sale is not redeemed within the | 19 | | time permitted by law and a
tax deed is issued, all moneys that | 20 | | may be received from the sale of
properties in excess of the | 21 | | delinquent taxes, together with all publication
and other | 22 | | costs associated with the sale,
shall, upon petition of any | 23 | | interested party to the court that issued the tax
deed, be | 24 | | distributed by the County Collector pursuant to order of the | 25 | | court
among the persons having legal or equitable interests in | 26 | | the property according
to the fair value of their interests in |
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| 1 | | the tract or lot. Section 21-415 does
not apply to properties | 2 | | sold under this Section.
Appeals may be taken from the orders | 3 | | and judgments entered under this Section
as in other civil | 4 | | cases. The remedy herein provided is in addition to other
| 5 | | remedies for the collection of delinquent taxes. | 6 | | (i) The changes to this Section made by this amendatory | 7 | | Act of
the 95th General Assembly apply only to matters in which | 8 | | a
petition for tax deed is filed on or after the effective date
| 9 | | of this amendatory Act of the 95th General Assembly.
| 10 | | (Source: P.A. 95-477, eff. 6-1-08 .)
| 11 | | (35 ILCS 200/21-261 new) | 12 | | Sec. 21-261. Scavenger sale automation. Beginning in | 13 | | calendar year 2021, for every scavenger sale held pursuant to | 14 | | Section 21-260 of this Code, the county collector may employ | 15 | | any electronic automated means that the collector deems | 16 | | appropriate, provided that any electronic automated bidding | 17 | | system so used shall be programmed to accept the highest cash | 18 | | bid made by an eligible tax purchaser. If the county collector | 19 | | conducts the scavenger sale using an electronic automated | 20 | | bidding system, no personal attendance by bidders will be | 21 | | required at the scavenger sale. If automated means are used, | 22 | | all hardware and software used with respect to those automated | 23 | | means must be certified by the Department and re-certified by | 24 | | the Department every 5 years.
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| 1 | | (35 ILCS 200/23-15)
| 2 | | Sec. 23-15. Tax objection procedure and hearing.
| 3 | | (a) A tax objection complaint under Section 23-10 shall be | 4 | | filed in the
circuit court of the county in which the subject | 5 | | property is located.
Joinder of plaintiffs shall be permitted | 6 | | to the same extent permitted by law in
any personal action | 7 | | pending in the court and shall be in accordance with
Section | 8 | | 2-404 of the Code of Civil
Procedure; provided,
however, that | 9 | | no complaint shall be filed as a class action. The
complaint | 10 | | shall name the county collector as defendant and shall specify | 11 | | any
objections that the plaintiff may have to the taxes in | 12 | | question. No appearance
or answer by the county collector to | 13 | | the tax objection complaint, nor any
further pleadings, need | 14 | | be filed. Amendments to the complaint may be made to
the same | 15 | | extent which, by law, could be made in any personal action | 16 | | pending in
the court.
| 17 | | (b) (1) The court, sitting without a jury, shall hear and | 18 | | determine all
objections specified to the taxes, assessments, | 19 | | or levies in question. This
Section shall be construed to | 20 | | provide a complete remedy for any claims with
respect to those | 21 | | taxes, assessments, or levies, excepting only matters for
| 22 | | which an exclusive remedy is provided elsewhere in this Code.
| 23 | | (2) The taxes, assessments, and levies that are the | 24 | | subject of the objection
shall be presumed correct and legal, | 25 | | but the presumption is rebuttable.
The plaintiff has the | 26 | | burden of proving any contested matter of fact by
clear and |
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| 1 | | convincing evidence.
| 2 | | (3) Objections to assessments shall be heard de novo by | 3 | | the court. The
court shall grant relief in the cases in which | 4 | | the objector meets the burden of
proof under this Section and | 5 | | shows an assessment to be incorrect or illegal.
If an | 6 | | objection is made claiming incorrect valuation, the court | 7 | | shall
consider the objection without regard to the correctness | 8 | | of any practice,
procedure, or method of valuation followed by | 9 | | the assessor, board of appeals,
or board of review in making or | 10 | | reviewing the assessment, and without regard
to the intent or | 11 | | motivation of any assessing official. The doctrine known
as | 12 | | constructive fraud is hereby abolished for purposes of all | 13 | | challenges to
taxes, assessments, or levies.
| 14 | | (c) If the court orders a refund of any part of the taxes | 15 | | paid, it shall
also order the payment of interest as provided | 16 | | in Section 23-20. Appeals may be
taken from final judgments as | 17 | | in other civil cases.
| 18 | | (d) This amendatory Act of 1995 shall apply to all tax | 19 | | objection matters
still pending for any tax year, except as | 20 | | provided in Sections 23-5 and 23-10
regarding procedures and | 21 | | time limitations for payment of taxes and filing tax
objection | 22 | | complaints.
| 23 | | (e) In counties with less than 3,000,000 inhabitants, if | 24 | | the court
renders a decision lowering the assessment of a | 25 | | particular parcel on which a
residence occupied by the owner | 26 | | is situated, the reduced assessment, subject to
equalization, |
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| 1 | | shall remain in effect for the remainder of the general
| 2 | | assessment period as provided in Sections 9-215 through 9-225, | 3 | | unless that
parcel is subsequently sold in an arm's length | 4 | | transaction establishing a fair
cash value for the parcel that | 5 | | is different from the fair cash value on which
the court's | 6 | | assessment is based, or unless the decision of the
court is | 7 | | reversed or modified upon review.
| 8 | | (Source: P.A. 88-455; 88-642, eff. 9-9-94; 89-126, eff. | 9 | | 7-11-95; 89-290, eff.
1-1-96; 89-593, eff. 8-1-96; 89-626, | 10 | | eff. 8-9-96.)
| 11 | | Section 10. The Home Equity Assurance Act is amended by | 12 | | adding Section 4.3 as follows: | 13 | | (65 ILCS 95/4.3 new) | 14 | | Sec. 4.3. Tax levies for levy year 2021. | 15 | | (a) Notwithstanding any other provision of law, the | 16 | | governing commission of a home equity assurance program that | 17 | | levied at least $1,000,000 in property taxes in levy year 2019 | 18 | | or 2020 may not levy any property tax in levy year 2021. | 19 | | (b) This Section is repealed January 1, 2025.
| 20 | | Section 99. Effective date. This Act takes effect upon | 21 | | becoming law.".
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