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


Sen. Paul Faraci

Filed: 3/29/2023





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2    AMENDMENT NO. ______. Amend Senate Bill 2277, AS AMENDED,
3by replacing everything after the enacting clause with the
5    "Section 5. The Property Tax Code is amended by changing
6Section 21-27 as follows:
7    (35 ILCS 200/21-27)
8    Sec. 21-27. Waiver of interest penalty.
9    (a) On the recommendation of the county treasurer, the
10county board may adopt a resolution under which an interest
11penalty for the delinquent payment of taxes for any year that
12otherwise would be imposed under Section 21-15, 21-20, or
1321-25 shall be waived in the case of any person who meets all
14of the following criteria:
15        (1) The person is determined eligible for a grant
16    under the Senior Citizens and Persons with Disabilities



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1    Property Tax Relief Act with respect to the taxes for that
2    year.
3        (2) The person requests, in writing, on a form
4    approved by the county treasurer, a waiver of the interest
5    penalty, and the request is filed with the county
6    treasurer on or before the first day of the month that an
7    installment of taxes is due.
8        (3) The person pays the installment of taxes due, in
9    full, on or before the third day of the month that the
10    installment is due.
11        (4) The county treasurer approves the request for a
12    waiver.
13    (b) With respect to property that qualifies as a
14brownfield site under Section 58.2 of the Environmental
15Protection Act, the county board, upon the recommendation of
16the county treasurer, may adopt a resolution to waive an
17interest penalty for the delinquent payment of taxes for any
18year that otherwise would be imposed under Section 21-15,
1921-20, or 21-25 if all of the following criteria are met:
20        (1) the property has delinquent taxes and an
21    outstanding interest penalty and the amount of that
22    interest penalty is so large as to, possibly, result in
23    all of the taxes becoming uncollectible;
24        (2) the property is part of a redevelopment plan of a
25    unit of local government and that unit of local government
26    does not oppose the waiver of the interest penalty;



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1        (3) the redevelopment of the property will benefit the
2    public interest by remediating the brownfield
3    contamination;
4        (4) the taxpayer delivers to the county treasurer (i)
5    a written request for a waiver of the interest penalty, on
6    a form approved by the county treasurer, and (ii) a copy of
7    the redevelopment plan for the property;
8        (5) the taxpayer pays, in full, the amount of up to the
9    amount of the first 2 installments of taxes due, to be held
10    in escrow pending the approval of the waiver, and enters
11    into an agreement with the county treasurer setting forth
12    a schedule for the payment of any remaining taxes due; and
13        (6) the county treasurer approves the request for a
14    waiver.
15    (c) For the 2019 taxable year (payable in 2020) only, the
16county board of a county with fewer than 3,000,000 inhabitants
17may adopt an ordinance or resolution under which some or all of
18the interest penalty for the delinquent payment of any
19installment other than the final installment of taxes for the
202019 taxable year that otherwise would be imposed under
21Section 21-15, 21-20, or 21-25 shall be waived for all
22taxpayers in the county, for a period of (i) 120 days after the
23effective date of this amendatory Act of the 101st General
24Assembly or (ii) until the first day of the first month during
25which there is no longer a statewide COVID-19 public health
26emergency, as evidenced by an effective disaster declaration



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1of the Governor covering all counties in the State.
2    (d) The interest penalty that would otherwise be imposed
3under Section 21-15, 21-20, or 21-25 for the delinquent
4payment of taxes for tax year 2023 or any tax year thereafter
5shall be waived by the county treasurer if the county
6treasurer determines that: (i) the delinquency occurred
7because the subject tax bill was mailed to an incorrect
8address or e-mailed to an e-mail address other than the e-mail
9address provided to the county treasurer by the taxpayer or
10property owner under Section 20-5 by January 1 of the
11applicable tax year; (ii) the mistake was not the fault of the
12property owner or any other entity liable for the payment of
13the tax; and (iii) the amount of delinquent taxes is paid in
14full before the annual tax sale at which the delinquent taxes
15would be sold.
16(Source: P.A. 101-635, eff. 6-5-20.)
17    Section 99. Effective date. This Act takes effect upon
18becoming law.".