(35 ILCS 200/21-20)
Sec. 21-20. Due dates; accelerated billing in counties of less than
3,000,000. Except as otherwise provided in Section 21-40, in counties with
less than 3,000,000 inhabitants in which the
accelerated method of billing and paying taxes provided for in Section 21-30 is
in effect, the estimated first installment of unpaid taxes shall be deemed
delinquent and shall bear interest after a date not later than June 1 annually
as provided for in the ordinance or resolution of the county board adopting the
accelerated method, at the rate of 1 1/2% per month or portion thereof until
paid or forfeited. The second installment of unpaid taxes shall be deemed
delinquent and shall bear interest after August 1 annually at the same interest
rate until paid or forfeited. Payment received by mail and postmarked on or
before the required due date is not delinquent.
Notwithstanding any other provision of law, if a taxpayer owes an arrearage of taxes due to an administrative error, and if the county collector sends a separate bill for that arrearage as provided in Section 14-41, then any part of the arrearage of taxes that remains unpaid on the day after the due date specified on that tax bill
shall be deemed delinquent and shall bear interest after that date at the rate of
1 1/2% per month or portion thereof.
If an Illinois resident who is a member of the Illinois National Guard
or a reserve component of the armed forces of the United States and
who has
an ownership interest in property taxed under this Act is called to active duty
for deployment outside the continental United States
and
is on active duty on the due date of any installment of taxes due under
this Act, he or she shall not be deemed delinquent in the payment of the
installment and no interest shall accrue or be charged as a penalty on the
installment until 180 days after that member returns from
active
duty.
To be deemed not delinquent in the payment of an installment of taxes and any
interest
on that installment, the reservist or guardsperson must make a reasonable effort to notify the county clerk and the county collector of his or her activation to active duty and must notify the county clerk and the county collector
within 180
days after his or her deactivation and provide verification of the date of his
or her
deactivation. An installment of property taxes on the property of any reservist
or
guardsperson who fails to provide timely notice and verification of
deactivation to the
county clerk is subject to interest and penalties as delinquent taxes under
this Code from
the date of deactivation.
(Source: P.A. 98-286, eff. 1-1-14.)
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