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(35 ILCS 200/21-27)
Sec. 21-27. Waiver of interest penalty. (a) On the recommendation
of the county treasurer, the county board may adopt a resolution under which an
interest penalty for the delinquent payment of taxes for any year that
otherwise would be imposed under Section 21-15, 21-20, or 21-25 shall be waived
in the case of any person who meets all of the following criteria:
(1) The person is determined eligible for a grant |
| under the Senior Citizens and Persons with Disabilities Property Tax Relief Act with respect to the taxes for that year.
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(2) The person requests, in writing, on a form
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| approved by the county treasurer, a waiver of the interest penalty, and the request is filed with the county treasurer on or before the first day of the month that an installment of taxes is due.
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(3) The person pays the installment of taxes due, in
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| full, on or before the third day of the month that the installment is due.
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(4) The county treasurer approves the request for a
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(b) With respect to property that qualifies as a brownfield site under Section 58.2 of the Environmental Protection Act, the county board, upon the recommendation
of the county treasurer, may adopt a resolution to waive an
interest penalty for the delinquent payment of taxes for any year that
otherwise would be imposed under Section 21-15, 21-20, or 21-25 if all of the following criteria are met:
(1) the property has delinquent taxes and an
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| outstanding interest penalty and the amount of that interest penalty is so large as to, possibly, result in all of the taxes becoming uncollectible;
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(2) the property is part of a redevelopment plan of a
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| unit of local government and that unit of local government does not oppose the waiver of the interest penalty;
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(3) the redevelopment of the property will benefit
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| the public interest by remediating the brownfield contamination;
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(4) the taxpayer delivers to the county treasurer (i)
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| a written request for a waiver of the interest penalty, on a form approved by the county treasurer, and (ii) a copy of the redevelopment plan for the property;
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(5) the taxpayer pays, in full, the amount of up to
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| the amount of the first 2 installments of taxes due, to be held in escrow pending the approval of the waiver, and enters into an agreement with the county treasurer setting forth a schedule for the payment of any remaining taxes due; and
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(6) the county treasurer approves the request for a
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(c) For the 2019 taxable year (payable in 2020) only, the county board of a county with fewer than 3,000,000 inhabitants may adopt an ordinance or resolution under which some or all of the interest penalty for the delinquent payment of any installment other than the final installment of taxes for the 2019 taxable year that otherwise would be imposed under Section 21-15, 21-20, or 21-25 shall be waived for all taxpayers in the county, for a period of (i) 120 days after the effective date of this amendatory Act of the 101st General Assembly or (ii) until the first day of the first month during which there is no longer a statewide COVID-19 public health emergency, as evidenced by an effective disaster declaration of the Governor covering all counties in the State.
(Source: P.A. 101-635, eff. 6-5-20.)
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