Full Text of SB0074 103rd General Assembly
SB0074 103RD GENERAL ASSEMBLY |
| | 103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024 SB0074 Introduced 1/20/2023, by Sen. Robert Peters SYNOPSIS AS INTRODUCED: |
| 35 ILCS 200/21-28 new | |
35 ILCS 200/21-190 |
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Amends the Property Tax Code. Provides that each county treasurer in a county with 3,000,000 or more inhabitants shall operate an installment payment program to allow delinquent property taxes due from current and prior years to be paid in monthly installments. Provides that the taxpayer must enter into the installment payment agreement before the date of the annual tax sale at which the delinquent taxes are sold. Effective immediately.
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| | A BILL FOR |
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| | | SB0074 | | LRB103 05836 HLH 50856 b |
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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 | | Section 21-190 and by adding Section 21-28 as follows: | 6 | | (35 ILCS 200/21-28 new) | 7 | | Sec. 21-28. Installment payment program for delinquent | 8 | | taxes; counties of 3,000,000 or more. | 9 | | (a) By January 1, 2024, each county treasurer in a county | 10 | | with 3,000,000 or more inhabitants shall operate an | 11 | | installment payment program to allow delinquent property taxes | 12 | | due from current and prior years to be paid in monthly | 13 | | installments. Taxpayers that receive or are deemed eligible | 14 | | for the general homestead exemption under Section 15-175 for | 15 | | property with 6 or fewer residential units are eligible to | 16 | | participate in the program with respect to that property. | 17 | | Eligible taxpayers may not enter into an installment payment | 18 | | agreement through a program established under this Section on | 19 | | or after the date of the annual tax sale at which the | 20 | | delinquent taxes would otherwise be sold. | 21 | | (b) The county treasurer, or the county board by adoption | 22 | | of a resolution or ordinance, shall develop and make the | 23 | | following information about the installment payment program |
| | | SB0074 | - 2 - | LRB103 05836 HLH 50856 b |
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| 1 | | publicly available: | 2 | | (1) taxpayer notices described in subsection (c); | 3 | | (2) eligibility and application requirements; | 4 | | (3) minimum payment requirements; | 5 | | (4) rules and procedures for a taxpayer to remain in | 6 | | good standing for purposes of the program; | 7 | | (5) rules and procedures for terminating a taxpayer's | 8 | | eligibility for the program; and | 9 | | (6) any other policies, procedures and materials | 10 | | necessary for implementation and oversight of the program. | 11 | | (c) The county treasurer shall provide an annual notice | 12 | | about program application procedures and program requirements | 13 | | to taxpayers that are eligible to apply for or to continue | 14 | | participating in the installment payment program under this | 15 | | Section. | 16 | | (d) Minimum payment requirements within any 12-month | 17 | | period shall not to exceed one-third of the total amount of | 18 | | delinquent taxes currently due. | 19 | | (e) Eligible taxpayers who successfully complete their | 20 | | payment plan within the agreed upon time period shall be | 21 | | eligible to have their interest payments waived or refunded as | 22 | | determined by payment plan rules and procedures. | 23 | | (f) In developing the installment payment program, the | 24 | | county treasurer shall obtain input from community-based | 25 | | organizations working with low-income homeowners and other | 26 | | stakeholders.
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| | | SB0074 | - 3 - | LRB103 05836 HLH 50856 b |
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| 1 | | (35 ILCS 200/21-190)
| 2 | | Sec. 21-190. Entry of judgment for sale. If judgment is | 3 | | rendered against any
property for any tax or, in counties with | 4 | | 3,000,000 or more inhabitants, for
any tax or special | 5 | | assessment, the county collector shall, after publishing a
| 6 | | notice for sale in compliance with the requirements of | 7 | | Sections 21-110 and
21-115 or 21-120, proceed to offer the | 8 | | property for sale pursuant to the
judgment. However, in the | 9 | | case of an appeal from the judgment, if the party,
when filing | 10 | | notice of appeal deposits with the county collector the amount | 11 | | of
the judgment and costs, the collector shall not sell the | 12 | | property until the
appeal is disposed of. However, property | 13 | | shall not be offered for sale if the taxpayer has entered into | 14 | | an installment payment agreement under an installment payment | 15 | | program established under Section 21-28 and is in good | 16 | | standing under the agreement.
| 17 | | (Source: P.A. 79-451; 88-455.)
| 18 | | Section 99. Effective date. This Act takes effect upon | 19 | | becoming law.
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