(35 ILCS 200/Tit. 1 heading) TITLE 1.
GENERAL
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(35 ILCS 200/Art. 1 heading) Article 1.
Short Title and Definitions
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(35 ILCS 200/1-1)
Sec. 1-1.
Short title.
This Act may be cited as the Property Tax Code.
(Source: P.A. 88-455.)
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(35 ILCS 200/1-3)
Sec. 1-3.
Definitions.
The words and phrases in this Article, when used in
this Code, are defined as follows:
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/1-5)
Sec. 1-5.
Assessment book; book or list.
When used in reference to an
assessment book, all mechanically, electronically, or otherwise produced record
making material. The substantive information required to be placed in and kept
as a public record in an assessment book by this Code may be transferred from
one media to another within this definition, but the substantive information
shall not be changed in the process and the record made shall reflect and make
available exactly the same substantive assessment information as assessment
books would contain and reflect had any other method been used.
(Source: P.A. 88-455.)
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(35 ILCS 200/1-10)
Sec. 1-10.
Assessor; assessors.
County, township, multi-township or deputy
assessors, all of whom evaluate and appraise property.
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/1-15)
Sec. 1-15.
Chief county assessment officer.
The supervisor of
assessments or the county assessor in each county.
(Source: P.A. 88-455.)
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(35 ILCS 200/1-20)
Sec. 1-20.
Collector; collectors.
County, township, and deputy collectors.
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/1-23) Sec. 1-23. Compulsory sale. "Compulsory sale" means (i) the sale of real estate for less than the amount owed to the mortgage lender or mortgagor, if the lender or mortgagor has agreed to the sale, commonly referred to as a "short sale" and (ii) the first sale of real estate owned by a financial institution as a result of a judgment of foreclosure, transfer pursuant to a deed in lieu of foreclosure, or consent judgment, occurring after the foreclosure proceeding is complete.
(Source: P.A. 96-1083, eff. 7-16-10.) |
(35 ILCS 200/1-25)
Sec. 1-25.
Collector's tax book; Collector's warrant book.
When used in
reference to a collector's tax book, all mechanically, electronically, or
otherwise produced record making material. The substantive information required
to be placed in and kept as a public record in a tax collector's book by this
Code may be transferred from one media to another within this definition, but
the substantive information shall not be changed in the process and the record
made shall reflect and make available exactly the same substantive tax
information as tax collector's books would contain and reflect had any other
method been used.
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/1-30)
Sec. 1-30.
Columns.
When used in a reference to Collector's tax books,
includes any kind of division that will clearly separate the material required
by this Code to be placed in separate columns.
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/1-35)
Sec. 1-35.
County Board.
The elected governing body of a county.
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/1-40)
Sec. 1-40.
Department.
Department of Revenue of the State of Illinois.
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/1-45)
Sec. 1-45.
Developed coal.
When used in connection with valuing coal means
the
acres of land for which a permit has been issued under the Surface Coal Mining
Land Conservation and Reclamation Act containing coal that is anticipated to be
mined during the lesser of 5 years following the current assessment date, the
term of the permit, or the life of the mine, if initial extraction of coal
from the land will occur in the year immediately following the assessment date.
For purposes of this Section, "mining" or "initial extraction" means the first
removal of coal from the coal seam.
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/1-46) Sec. 1-46. Electronic. Includes electrical, digital, magnetic, optical, electromagnetic, or any other form of technology that has capabilities similar to these technologies.
(Source: P.A. 97-1054, eff. 1-1-13.) |
(35 ILCS 200/1-47) Sec. 1-47. Electronic record. A record generated, communicated, received, or stored by electronic means for use in an information system or for transmission from one information system to another.
(Source: P.A. 97-1054, eff. 1-1-13.) |
(35 ILCS 200/1-48) Sec. 1-48. Electronic signature. A signature in electronic form attached to, or logically associated with, an electronic record.
(Source: P.A. 97-1054, eff. 1-1-13.) |
(35 ILCS 200/1-50)
Sec. 1-50.
Fair cash value.
The amount for which a property can be
sold in the due course of business and trade, not under duress, between a
willing buyer and a willing seller.
(Source: P.A. 88-455.)
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(35 ILCS 200/1-55)
Sec. 1-55.
33 1/3%.
One-third of the fair cash value of property, as
determined by the Department's sales ratio studies for the 3 most recent years
preceding the assessment year, adjusted to take into account any changes in
assessment levels implemented since the data for the studies were collected.
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/1-60)
Sec. 1-60.
Farm.
When used in connection with valuing land and buildings
for an agricultural use, any property used solely for the
growing and harvesting of crops; for the feeding, breeding and
management of livestock; for dairying or for any other agricultural or
horticultural use or combination thereof; including, but not limited to,
hay, grain, fruit, truck or vegetable crops, floriculture, mushroom
growing, plant or tree nurseries, orchards, forestry, sod farming and
greenhouses; the keeping, raising and feeding of livestock or poultry,
including dairying, poultry, swine, sheep, beef cattle, ponies or
horses, fur farming, bees, fish and wildlife farming. The dwellings and
parcels of property on which farm dwellings are immediately
situated shall be assessed as a part of the farm. Improvements, other
than farm dwellings, shall be assessed as a part of the farm
and in addition to the farm dwellings when such buildings contribute in
whole or in part to the operation of the farm. For purposes of this
Code, "farm" does not include property which is primarily used for
residential purposes even though some farm products may be grown or farm
animals bred or fed on the property incidental to its primary use. The
ongoing removal of oil, gas, coal or any other mineral from property used for
farming shall not cause that property to not be considered as
used solely for farming.
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/1-65)
Sec. 1-65.
General Assessment.
The general assessment of property under
Sections 9-215, 9-220 and 9-225.
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/1-70)
Sec. 1-70.
He; him; his; she; her.
Male, female, company, corporation,
firm, society, singular or plural number.
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/1-75)
Sec. 1-75.
Inhabitants.
The residents of a taxing district as counted in
the most recent finalized decennial Federal census, unless otherwise stated.
(Source: P.A. 88-455.)
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(35 ILCS 200/1-80)
Sec. 1-80.
Legal Description; Proper Description; Description.
The
describing of property (a) by reference to government surveys or by metes and
bounds; (b) when subdivided into lots and blocks, by reference to duly recorded
plats, or (c) by reference to an index number established in accordance with
Section 9-45.
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/1-85)
Sec. 1-85.
Local Assessment Officers.
County assessors, supervisors of
assessment, township assessors, multi-township assessors, boards of review, and
boards of appeals.
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/1-90)
Sec. 1-90.
Mortgage lender.
Any institution, association,
partnership, corporation, or person that is engaged in this State in the
business of making loans of moneys, or that regularly makes loans of moneys in
this State, or that services loans, including the collections of loans
directly secured by mortgages, trust deeds in the nature of mortgages
or other instruments in the nature of mortgages, which constitute a lien upon
property in this State.
(Source: P.A. 88-455.)
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(35 ILCS 200/1-95)
Sec. 1-95.
Mortgagor.
An owner of property situated in any county of
this State who creates a lien against the property in favor of a mortgage
lender by executing a mortgage, trust deed in the nature of a mortgage or other
instrument in the nature of a mortgage covering the property.
(Source: P.A. 88-455.)
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(35 ILCS 200/1-100)
Sec. 1-100.
Multi-Township Assessor.
An official elected to perform the
duties of a township assessor in an assessing district comprising more than one
township.
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/1-105)
Sec. 1-105.
Multi-Township Assessment District Board of Trustees;
Multi-Township Board of Trustees. The township supervisors and the township
clerks of the several townships comprising a district for assessment purposes
serving ex officio as the Multi-Township Assessment District Board of Trustees.
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/1-110)
Sec. 1-110.
Number.
The singular shall include the plural, and the plural
shall include the singular.
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/1-115)
Sec. 1-115.
Oath.
Oath or affirmation.
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/1-120)
Sec. 1-120. Property Index Number or Permanent Index Number; PIN. A number used to identify a
parcel of property for assessment and taxation purposes. The index number
shall constitute a sufficient description of the property to which it has been
assigned, wherever a description is required by this Code. "Property Index Number" and "Permanent Index Number" shall be construed to be interchangeable terms. The changes to this Section made by this amendatory Act of the 97th General Assembly shall be construed as being declaratory of existing law and not as a new enactment.
(Source: P.A. 97-557, eff. 7-1-12.)
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(35 ILCS 200/1-125)
Sec. 1-125.
Person; Persons.
Male, female, corporation, company, firm,
society, singular or plural number.
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/1-130)
Sec. 1-130. Property; real property; real estate; land; tract; lot. (a) The land
itself, with all things contained therein, and also all buildings, structures
and improvements, and other permanent fixtures thereon, including all oil, gas,
coal, and other minerals in the land and the right to remove oil, gas and other
minerals, excluding coal, from the land, and all rights and privileges
belonging or pertaining thereto, except where otherwise specified by this Code.
Not included therein are low-income housing tax credits authorized by
Section
42 of the Internal Revenue Code, 26 U.S.C. 42.
(b) Notwithstanding any other provision of law, mobile homes and manufactured homes that (i) are located outside of mobile home parks and (ii) are taxed under the Mobile Home Local Services Tax Act on the effective date of this amendatory Act of the 96th General Assembly shall continue to be taxed under the Mobile Home Local Services Tax Act and shall not be assessed and taxed as real property until the home is sold or transferred or until the home is relocated to a different parcel of land outside of a mobile home park. If a mobile home or manufactured home described in this subsection (b) is sold, transferred, or relocated to a different parcel of land outside of a mobile home park, then the home shall be assessed and taxed as real property whether or not that mobile home or manufactured home is affixed to a permanent foundation, as defined in Section 5-5 of the Conveyance and Encumbrance of Manufactured Homes as Real Property and Severance Act, or installed on a permanent foundation, and whether or not such mobile home or manufactured home is real property as defined in Section 5-35 of the Conveyance and Encumbrance of Manufactured Homes as Real Property and Severance Act. Mobile homes and manufactured homes that are located outside of mobile home parks and assessed and taxed as real property on the effective date of this amendatory Act of the 96th General Assembly shall continue to be assessed and taxed as real property whether or not those mobile homes or manufactured homes are affixed to a permanent foundation as defined in the Conveyance and Encumbrance of Manufactured Homes as Real Property and Severance Act or installed on permanent foundations and whether or not those mobile homes or manufactured homes are real property as defined in the Conveyance and Encumbrance of Manufactured Homes as Real Property and Severance Act. If a mobile or manufactured home that is located outside of a mobile home park is relocated to a mobile home park, it must be considered chattel and must be taxed according to the Mobile Home Local Services Tax Act. The owner of a mobile home or manufactured home that is located outside of a mobile home park may file a request with the chief county assessment officer that the home be taxed as real property. (c) Mobile homes and manufactured homes that are located in mobile home parks must be taxed according to the Mobile Home Local Services Tax Act. (d) If the provisions of this Section conflict with the Illinois Manufactured Housing and Mobile Home Safety Act, the Mobile Home Local Services Tax Act, the Mobile Home Park Act, or any other provision of law with respect to the taxation of mobile homes or manufactured homes located outside of mobile home parks, the provisions of this Section shall control. (e) Spent fuel pools and dry cask storage systems in which nuclear fuel is stored and is pending further or final disposal from a nuclear power plant that was decommissioned before January 1, 2021 shall be considered real property and be assessable. The chief county assessment officer shall assess such property based on a national evaluation of the effective value per pound of spent nuclear fuel, calculated by examining assessments or PILOT agreements and documented pounds of spent nuclear fuel, at nuclear power plants where such property is similarly considered real property. (Source: P.A. 102-662, eff. 9-15-21.)
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(35 ILCS 200/1-135)
Sec. 1-135.
Section.
A Section of this Code unless otherwise stated.
(Source: P.A. 88-455.)
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(35 ILCS 200/1-136) Sec. 1-136. Signed or signature. Includes any symbol executed or adopted, or any security procedure employed or adopted, using electronic means or otherwise, by or on behalf of a person with the intent to authenticate a record.
(Source: P.A. 97-1054, eff. 1-1-13.) |
(35 ILCS 200/1-140)
Sec. 1-140.
Stamp, stamped or stamping.
In columns, on receipts, or
otherwise
as provided in this Code, includes any print, punch symbol, or electronic
validation used to represent a stamp or stamping. Where this Code requires
words or abbreviations of words to accompany a stamp or stamping, those words
or abbreviations must appear with the stamp.
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/1-145)
Sec. 1-145.
Tax; Taxes.
Any tax, special assessments or costs, interest or
penalty imposed upon property.
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/1-150)
Sec. 1-150.
Taxing District.
Any unit of local government, school district
or community college district with the power to levy taxes.
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/1-155)
Sec. 1-155.
Year.
When used in this Code, with reference to taxes of or for
a year, means a calendar year.
(Source: P.A. 86-1481; 87-877; 88-455.)
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(35 ILCS 200/Tit. 2 heading) TITLE 2.
ASSESSMENT OFFICIALS
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(35 ILCS 200/Art. 2 heading) Article 2.
Township Assessment Officials
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(35 ILCS 200/2-5)
Sec. 2-5.
Multi-township assessors.
Townships with less than 1,000
inhabitants shall not elect assessors for each township but shall elect
multi-township assessors.
(1) If 2 or more townships with less than 1,000 | ||
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(2) If any township of less than 1,000 inhabitants is | ||
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(Source: P.A. 87-818; 88-455.)
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(35 ILCS 200/2-10)
Sec. 2-10.
Mandatory establishment of multi-township assessment districts.
Before August 1, 2002 and every 10 years thereafter, the supervisor of
assessments shall prepare maps, by county, of the townships, indicating the
number of inhabitants and the equalized assessed valuation of each township for
the preceding year, within the counties under township organization, and shall
distribute a copy of that map to the county board and to each township
supervisor, board of trustees, sitting township or multi-township assessor, and
to the Department. The map shall contain suggested multi-township assessment
districts for purposes of assessment. Upon receipt of the maps, the boards of
trustees shall determine separately, by majority vote, if the suggested
multi-township districts are acceptable.
The township boards of trustees may meet as a body to discuss the suggested
districts of which they would be a part. Upon request of the township
supervisor of any township, the township supervisor of the township containing
the most population shall call the meeting, designating the time and place, and
shall act as temporary chairperson of the meeting until a permanent chairperson
is chosen from among the township officials included in the call to the
meeting. The township assessors and supervisor of assessments may participate
in the meeting. Notice of the meeting shall be given in the same manner as
notice is required for township meetings in the Township Code. The meeting shall be open to the public and may be recessed
from time to time.
If a multi-township assessment district is not acceptable to any board of
trustees, they shall so determine and further determine an alternative
multi-township assessment district. The suggested or
alternative multi-township assessment district shall contain at least 2
townships and 1,000 or more inhabitants, shall contain no less than the
total area of any one township, shall be contiguous to at least one
other township in the multi-township assessment district, and shall be located
within one county.
For purposes of this Section only, townships are contiguous if they share a
common boundary line or meet at any point. This amendatory Act of 1996 is not
a new enactment, but is declarative of existing law.
Before September 15, 2002 and every 10 years thereafter, the respective
boards of town trustees shall notify the supervisor of assessments and the
Department whether they have accepted the suggested multi-township assessment
district or whether they have adopted an alternative district, and, in the
latter case, they shall include in the notification a description or map, by
township, of the alternative district. Before October 1, 2002 and every 10
years thereafter, the supervisor of assessments shall determine whether any
suggested or alternative multi-township assessment district meets the
conditions of this Section and Section 2-5. If any township board of trustees
fails to so notify the supervisor of assessments and the Department as provided
in this Section, the township shall be part of the original suggested
multi-township assessment district. In any dispute between 2 or more townships
as to inclusion or exclusion of a township in any one multi-township assessment
district, the county board shall hold a public hearing in the county seat and,
as soon as practicable thereafter, make a final determination as to the
composition of the district. It shall notify the Department of the final
determination before November 15, 2002 and every 10 years thereafter. The
Department shall promulgate the multi-township assessment districts, file the
same with the Secretary of State as provided in the Illinois Administrative
Procedure Act and so notify the township supervisors, boards of trustees and
county clerks of the townships and counties subject to this Section and Section
2-5. If the Department's promulgation removes
a township from a prior multi-township assessment district, that township
shall, within 30 days after the effective date of the removal, receive a
distribution of a portion of the assets of the prior multi-township
assessment district according to the ratio of the total equalized assessed
valuation of all the taxable property in the township to the total equalized
assessed valuation of all the taxable property in the prior multi-township
assessment district. If a township is removed from one multi-township
assessment district and made a part of another multi-township assessment
district, the district from which the township is removed shall, within 30 days
after the effective date of the removal, cause the township's
distribution under this paragraph to be paid directly to the district of
which the township is made a part. A township receiving such a
distribution (or a multi-township assessment district receiving such a
distribution on behalf of a township that is made a part of that district)
shall use the proceeds from the distribution only in connection with assessing
real estate in the township for tax purposes.
(Source: P.A. 88-455; incorporates 88-221; 88-670, eff. 12-2-94; 89-502, eff.
6-28-96; 89-695, eff. 12-31-96.)
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(35 ILCS 200/2-15)
Sec. 2-15.
Voluntary establishment of multi-township assessment districts.
Any 2 or more contiguous townships in any one county, other than townships
provided for in Sections 2-5 and 2-10, may by majority vote
of each board of trustees of
the townships, form a multi-township assessment district comprising those
townships. This determination shall be made no later than October 1 of the year
preceding the year in which township officials are elected. If one or more of
those township assessor's offices is vacant, a determination to form a
multi-township assessment district may still be made at the time of that
vacancy. The assessor or assessors remaining in office in one or more of the
townships comprising the multi-township assessment district shall assume the
duties of multi-township assessor until a successor is elected or appointed and
qualified. If there is no township assessor remaining in office at the time,
the board of trustees of the multi-township assessment district, as defined in
Section 2-20, shall appoint a multi-township assessor for the unexpired terms
of the former elected township assessors as provided in this Code.
The township boards of trustees shall notify the supervisor of assessments
and the Department prior to December 1 of the year in which they have taken
any action prescribed in this Section.
(Source: P.A. 88-455; 88-670, eff. 12-2-94.)
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(35 ILCS 200/2-20)
Sec. 2-20.
Township and Multi-Township Boards of Trustees; Elected
Assessors. The township supervisors and clerks of townships comprising a
multi-township assessment district, and the township board of trustees in
townships that are not a part of a multi-township assessment jurisdiction,
shall, ex officio, constitute a multi-township or township board of trustees
for their respective assessment jurisdictions.
Each multi-township board of trustees shall organize and select one of
its number as chairman, another as clerk and another as treasurer. These
officers shall serve a term of 2 years or until their successors are elected,
except no person shall be a member of a multi-township board of trustees after
the expiration of his or her term as township supervisor or township clerk.
The powers and duties of a multi-township board of trustees or township board
of trustees concerning property tax assessment administration shall be limited
to the following: (1) levying taxes necessary to provide the funds required by
the budget adopted for the township or multi-township assessor and certifying
the levy to the county clerk, (2) determining and approving the budget of the
assessor, (3) determining a salary for the assessor, and (4) setting the
compensation of any assessor or temporarily appointed because the assessor is
physically incapacitated, according to Section 60-5 of the
Township Code. The levy shall not be included within any
statutory limitation of rate or amount for other township purposes, but shall
be in addition to that rate or amount. The board shall have no power to
approve or disapprove personnel of the multi-township or township assessor.
The treasurer of the multi-township board of trustees shall have the duties and
responsibilities of the township supervisor in relation to the township
assessor in the maintenance and disbursement of funds of the multi-township
assessor.
The changes made in this Section by Public Act 82-554 do not
apply to any township in a county with more than 3,000,000 inhabitants.
(Source: P.A. 88-455; 88-670, eff. 12-2-94.)
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(35 ILCS 200/2-25)
Sec. 2-25.
Transition to multi-township organization.
No later than December
1 preceding the date the multi-township assessor takes office, the assessors of
townships included in the multi-township district and the supervisor of
assessments shall deliver to the multi-township assessor all books, records,
supplies, and other property relating to their assessing office, taking the
multi-township assessor's receipt therefor. The township supervisors of the
townships comprising the multi-township district shall transfer to the
multi-township treasurer all funds relating to or budgeted for purposes of
township assessments. Any accounts or tax moneys for township assessment
purposes thereafter shall be paid to the multi-township treasurer of the
multi-township district, with copies of the county treasurer's
disbursement statements going directly to the multi-township assessor.
(Source: P.A. 81-838; 88-455.)
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(35 ILCS 200/2-30)
Sec. 2-30.
Budget Making.
At least 60 days prior to the beginning of each
fiscal year, the assessor for each multi-township assessment district or
township shall prepare and present on forms provided or approved by the
Department an office budget for the ensuing fiscal year. The multi-township or
township board of trustees shall adopt a budget and appropriation ordinance in
accordance with the Illinois Municipal Budget Law.
The multi-township board must, at least 30 days before the
public hearing required by Section 3 of the Illinois Municipal Budget Law,
prepare or cause to be prepared a tentative budget and appropriation ordinance
and file the ordinance with the township clerks of the townships comprising the
multi-township
assessment district. The township clerks must make the tentative budget and
appropriation ordinance available for public inspection for at least 30 days
before final action on the ordinance. The required public hearing must be held
on or before the last day of the first quarter of the fiscal year before the
board. Notice of the hearing must be given by publication in a newspaper
published in
the multi-township assessment district at least 30 days before the time of the
hearing. If there is no newspaper published in the multi-township assessment
district, notice of the public hearing may be given by posting notices in 5 of
the most public places in each township comprising the multi-township
assessment district. It is the duty of the township clerks to arrange for the
public hearing. The board at the public hearing may adopt all or part of the
tentative budget and appropriation ordinance, as the board deems necessary.
The multi-township or township board of trustees shall determine the amount
required and permitted by law to finance the operations of the office of
the multi-township or township assessor. The board of trustees shall certify
that amount in a levy to the county clerk in the manner provided
in Section 2-20. The county clerk shall extend the tax levies,
as provided in this Code, against all taxable property within the jurisdiction.
(Source: P.A. 92-684, eff. 7-16-02.)
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(35 ILCS 200/2-35)
Sec. 2-35.
Disconnection petition.
(a) A township with 1,000 or more inhabitants according to the last
preceding special Federal Census may be disconnected from a multi-township
district under this Section if: (1) the township had less than 1,000
inhabitants preceding the date on which the township was included within a
multi-township district under Section 2-5 and 2-10; or (2) the township was
included within a multi-township district created under Section 2-15.
(b) If a petition for the disconnection from a multi-township assessment
district of a township described in subsection (a) is signed by 10% of the
registered voters of the township and is filed with the clerk of the township
no later than August 1 of the year preceding the year in which the
multi-township assessor is to be elected, the clerk shall promptly forward the
petition to the township board of trustees. The township board of trustees
shall adopt or reject the petition within 60 days after receiving it. If the
board adopts the petition, the township shall be disconnected from the
multi-township district, effective upon the expiration of the term of office of
the incumbent multi-township assessor.
(c) After the disconnection of a township under this Section, the
multi-township district shall continue to exist. If only one township remains
in the district after the disconnection or if the combined population of the
remaining townships is less than 1,000 inhabitants, the disconnection shall not
be allowed.
(Source: P.A. 84-1051; 88-455.)
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(35 ILCS 200/2-40)
Sec. 2-40.
Notice of disconnection.
Within 60 days of an adoption of a disconnection petition under Section 2-35,
the clerk or clerks of the disconnected township or townships shall notify the
Department of that fact.
When so notified, the Department shall amend the list filed with the
Secretary of State under Section 2-10.
(Source: P.A. 85-340; 88-455.)
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(35 ILCS 200/2-45)
Sec. 2-45. Selection and eligibility of township and multi-township
assessors.
(a) In all counties
under township organization, township or multi-township assessors shall
be qualified as required by subsections (b) through (d) of this Section and
shall be elected as provided in this Code. Township or multi-township
assessors shall enter upon their duties on January 1 following their election,
and perform the duties of the office for 4 years.
(b) Beginning December 1, 1996, in any township or multi-township
assessment
district not subject to the requirements of subsections (c) or (d) of this
Section, no person is eligible to file nomination papers or participate as a
candidate in any caucus or primary or general election for, or be appointed to
fill vacancies in, the office of township or multi-township assessor, unless he
or she (i) has successfully completed an introductory course in assessment
practices that is approved by the Department; or (ii) possesses at least one of
the qualifications listed in paragraphs (1) through (6) of
subsection (c) of
this Section. The candidate cannot file nominating papers or participate as a
candidate unless a copy of the certificate of his or her qualifications from the Department is
filed with the township clerk, board
of election commissioners, or other appropriate authority as required by the
Election Code. The candidate cannot be appointed to fill a vacancy until he or
she has filed a copy of the certificate of his or her qualifications
from the Department with the appointing authority.
(c) Beginning December 1, 1996, in a township or multi-township assessment
district with $25,000,000 or more of non-farm equalized assessed value or
$1,000,000 or more in commercial and industrial equalized assessed value, no
person is eligible to file nomination papers or participate as a candidate in
any caucus or primary or general election for, or be appointed to fill
vacancies in, the office of township or multi-township assessor, unless he or
she possesses at least one of the qualifications listed in paragraphs (1)
through (6) of this subsection (c).
(1) a currently active Certified Illinois Assessing | ||
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(2) (blank);
(3) a currently active AAS, CAE, or MAS designation | ||
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(4) a currently active MAI, SREA, SRPA, SRA, or RM | ||
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(5) a currently active professional designation by | ||
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(6) (blank).
The candidate cannot file nominating papers or participate as a candidate
unless a copy of the certificate of his or her
qualifications from the Department is filed with the township clerk, board
of election commissioners, or other appropriate authority as required by the
Election Code. The candidate cannot be appointed to fill a vacancy until he or
she has filed a copy of the certificate of his or her qualifications
with the appointing authority.
(d) Beginning December 1, 2000, in a township or multi-township assessment
district with more than $10,000,000 and less than $25,000,000 of non-farm
equalized assessed value and less than $1,000,000 in commercial and industrial
equalized assessed value, no person who has previously been elected as township
or multi-township assessor in any such township or multi-township assessment
district is eligible to file nomination papers or participate as a candidate
in any caucus or primary or general election for the office of township or
multi-township assessor, unless he or she possesses at least one of the
qualifications
listed in paragraphs (1) through (6) of subsection (c) of this
Section. The
candidate cannot file nominating papers or participate as a candidate unless a
copy of the certificate of his or her qualifications from the Department is
filed with the township clerk, board of election
commissioners, or other appropriate authority as required by the Election Code.
(e) If any person files nominating papers for candidacy for the office
of township or multi-township assessor without also filing a copy of the
certificate of his or her qualifications from the Department as required by this Section, the clerk of the township, the
board of election commissioners, or other appropriate authority as required
by the Election Code shall refuse to certify the name of the person
as a candidate to the proper election officials.
If no candidate for election meets the above qualifications there shall
be no election and the town board of trustees or multi-township board of
trustees shall appoint or contract with a person under Section 2-60.
As used in this Section only, "non-farm equalized assessed value" means the
total equalized assessed value in the township or multi-township assessment
district as reported to
the Department under Section 18-225 after removal of homestead exemptions, and
after removal of the equalized assessed value reported as farm or minerals
to the Department under Section 18-225.
For purposes of this Section only, "file nomination papers" also includes
having nomination papers filed on behalf of the candidate by another person.
(Source: P.A. 101-467, eff. 8-23-19.)
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(35 ILCS 200/2-50)
Sec. 2-50.
Certification by Department.
The Department shall, within 15
days after the effective date of this amendatory Act of 1995 and, thereafter,
by February 1 of each
year before the year of election of township or multi-township assessors,
certify to each township or multi-township clerk and each county clerk a list
showing all township and multi-township assessment districts with the
pre-election requirements for township or multi-township assessor under Section
2-45 for each township and each multi-township assessment district. If
a new multi-township assessment district is established under
Section 2-15 or a township is disconnected from a multi-township
assessment district under Section 2-35, the Department shall, within 30 days
after the required statutory notice, certify to the multi-township clerk and
county clerk whether the assessor for the new multi-township assessment
district is subject to the requirements of subsections (b), (c), or (d) of
Section 2-45 of this Code.
(Source: P.A. 88-455; 89-441, eff. 6-1-96.)
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(35 ILCS 200/2-52)
Sec. 2-52.
Revision of assessor qualifications by Department.
The
Department may revise the assessor qualifications for township and
multi-township assessment districts from those qualifications specified in
subsections (c) or (d) of Section 2-45 to those qualifications specified in
subsection (b) of Section 2-45 if the township or multi-township board of
trustees petition the Department to do so. In determining petitions from a
township or multi-township board of trustees requesting a change in assessor
qualifications, the Department shall consider the quantity and complexity of
assessments in the township or multi-township. The Department shall promulgate
reasonable rules relating to the administration of this Section.
(Source: P.A. 89-441, eff. 6-1-96.)
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(35 ILCS 200/2-55)
Sec. 2-55.
Role as ex-officio deputy assessors.
In all townships in counties
of 3,000,000 or more, in which township assessors are elected, the township
assessors shall be ex-officio deputy assessors to make the assessments in the
townships wherein they are elected but those ex-officio deputy assessors shall
be under the direction and control of the county assessor in the same manner as
other deputy assessors, subject to the rules and regulations prescribed by the
county assessor and the board of appeals. The compensation and expenses of the
township assessors shall be determined and paid as provided in Sections 2-70,
2-75, 2-80, 4-10, 4-15 and 4-20. If in any township the ex-officio deputy
assessor is not able, within the time allowed by law or set by rules and
regulations prescribed by the county assessor and the board of appeals, to make
the assessment in the township, any additional deputy assessor or deputy
assessors required to make the assessment shall be residents and legal voters
of the township and may be appointed by the county assessor. For failure to
complete the assessment and return the assessment books within the time
prescribed by law or set by the rules and regulations of the county assessor
and board of appeals, any township assessor may be removed from office by the
order of the county assessor. All clerks and deputies shall take and subscribe
an oath of office to honestly and faithfully perform all the duties of their
respective offices under the direction of the county assessor. The county
assessor, the clerks and deputy assessors, may administer oaths authorized by
law to be administered by assessors. The number and compensation of the clerks
and the deputies (other than the ex-officio deputies) shall be determined
annually by the county board and shall be paid from the county treasury.
(Source: P.A. 83-121; 88-455.)
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(35 ILCS 200/2-60)
Sec. 2-60.
Vacancies.
(a) When any township or multi-township assessment
district fails to elect an assessor or when an assessor's office becomes vacant
for any reason specified in Section 25-2 of the Election Code, the township or
multi-township board of trustees shall fill the vacancy in townships or
multi-township assessment districts by
appointing a person qualified as required under Section 2-45 or as
revised by the Department under Section 2-52.
A person appointed to fill a vacancy under this Section must be a member of
the same political party as the person vacating the office if the person
vacating the office was a member of an established political party, as defined
in Section 10-2 of the Election Code, that is still in existence at the time
the appointment is made. The appointee shall establish his or her political
party affiliation by his or her record of voting in party
primary elections or by holding or having held an office in
a political
party organization before the appointment. If the appointee has not voted in
a
party
primary election or is not holding or has not held an office in a political
party
organization before the appointment, then the appointee shall establish his or
her political
party affiliation by his or her record of participating in a political party's
nomination or
election caucus.
(b) In the alternative, a
township or multi-township assessment district shall contract with a person
qualified as required under Section 2-45 or as revised by the Department
under Section 2-52 to do the assessing at a cost no
greater than the maximum salary authorized for that township or multi-township
assessment district under Section 2-70.
(Source: P.A. 89-342, eff. 1-1-96; 89-441, eff. 6-1-96; 90-748, eff.
8-14-98.)
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(35 ILCS 200/2-65)
Sec. 2-65.
Deputies and employees.
(a) In all counties under township organization where a township or
multi-township assessor is unable alone to perform all duties of the office, he
or she may appoint one or more suitable persons as deputies to assist in making
the assessment, and may appoint other employees required for operation of the
office. The deputies and other employees may be employed on an annual, monthly
or daily basis.
(b) Every township or multi-township assessor with 5 or more deputies and
other employees shall adopt rules concerning all benefits available to
employees. The rules shall include, without limitation, the following benefits
to the extent they are applicable: insurance coverage, compensation, overtime
pay, compensatory time off, holidays, vacations, sick leave, and maternity
leave. The rules shall be adopted and filed with the township clerk within 4
months after the assessor takes office. A multi-township assessor shall file
the rules with the clerk of each township in the district. Amendments to the
rules shall be filed with the appropriate township clerk or clerks by their
effective date.
(Source: P.A. 87-818; 88-455.)
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(35 ILCS 200/2-70)
Sec. 2-70.
Salary.
Each multi-township board of trustees
shall
set the salary of its multi-township assessor at least 150
days before his or her
election.
Each township board of trustees shall set the salary of its township assessor
at the same time it sets the compensation of its township supervisor.
(Source: P.A. 90-210, eff. 7-25-97.)
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(35 ILCS 200/2-75)
Sec. 2-75.
Affidavit for time employed.
When compensation of a township or
multi-township assessor or his or her deputy is based upon the time actually
employed in the making of assessments, the assessors and deputies shall make an
affidavit of the time so employed. Payments of the compensation and expenses
under Sections 2-65, 2-70 and 2-80 shall be paid out of the township or
multi-township treasury.
(Source: Laws 1967, p. 388; P.A. 88-455.)
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(35 ILCS 200/2-80)
Sec. 2-80.
Expenses and office needs.
Township and multi-township assessors
shall receive travel and transportation expenses in the amount determined by
the board of town trustees, and shall be reimbursed for their reasonable
travel, meal, lodging and registration expenses incurred in attendance at a
school of instruction prescribed by the Department. The board of town trustees
shall provide the office and storage space, equipment, office supplies,
deputies and clerical and stenographic personnel and other items as are
necessary for the efficient operation of the office.
(Source: P.A. 83-1277; 88-455.)
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(35 ILCS 200/Art. 3 heading) Article 3.
County Assessment Officials
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(35 ILCS 200/3-5)
Sec. 3-5. Supervisor of assessments. In counties with less than 3,000,000
inhabitants and in which no county assessor has been elected under Section
3-45, there shall be a county supervisor of assessments, either appointed as
provided in this Section, or elected.
In counties with less than 3,000,000 inhabitants and not having an elected
county assessor or an elected supervisor of assessments, the office of
supervisor of assessments shall be filled by appointment by the presiding
officer of the county board with the advice and consent of the county board.
To be eligible for appointment or to be eligible to file nomination
papers or participate as a candidate in any primary or general election
for, or be elected to, the office of supervisor of assessments, or to enter
upon the duties of the office, a person must possess one of the following
qualifications as certified by the Department to the county clerk:
(1) A currently active Certified Illinois Assessing | ||
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(2) A currently active AAS, CAE, or MAS designation | ||
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(3) A currently active MAI, SREA, SRPA, SRA, or RM | ||
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In addition, a person must have had at least 2 years' experience in the field
of property sales, assessments, finance or appraisals and must have passed an
examination conducted by the Department to determine his or her competence to
hold the office. The examination may be conducted by the Department at a
convenient location in the county or region. Notice of the time and place
shall be given by publication in a newspaper of general circulation in the
counties, at least one week prior to the exam. The Department shall certify to
the county board a list of the names and scores of persons who pass the
examination. The Department may provide by rule the maximum time that the name
of a person who has passed the examination will be included on a list of
persons eligible for appointment or election. The term of office shall be 4
years from the date of appointment and until a successor is appointed and
qualified, or a successor is elected and qualified under Section 3-52.
(Source: P.A. 101-150, eff. 7-26-19; 101-467, eff. 8-23-19; 102-558, eff. 8-20-21.)
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(35 ILCS 200/3-10)
Sec. 3-10.
Dismissal of supervisor of assessments; Vacancies.
The county
board, by a vote of 2/3 of its members, may dismiss a supervisor of assessments
before the expiration of his or her term for misfeasance, malfeasance or
nonfeasance in the performance of the duties of the office. Whenever the county
board dismisses a supervisor of assessments, it shall specify its reasons in
writing. The dismissed supervisor may, within 21 days after receipt of the
statement of reasons for dismissal, request a hearing before the county board.
The county board shall conduct a hearing within 30 days of a timely request,
and may reverse the dismissal by a vote of a majority of the members present.
Vacancies shall be filed by appointment for a full term. In the event of a
vacancy, the county board may appoint an acting supervisor of assessments, but
an acting supervisor may serve for no more than 60 days until a qualified
person is appointed to fill the remainder of the term.
(Source: P.A. 86-905; 88-455.)
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(35 ILCS 200/3-15)
Sec. 3-15.
Service in more than one county.
Any 2 or more counties
may, with Department approval, appoint or elect the same person as county
supervisor of assessments for each of such counties and may by agreement
provide for the appropriate share of the salary and expenses of the official.
In any case where a supervisor of assessments is shared, the aggregate
population of the 2 or more counties shall be considered as the population when
determining the compensation of the official under Section 3-40. If a county
board desires to appoint as county supervisor of assessments of that county a
person who is the appointed or elected supervisor of assessments of another
county, the person shall not be required to take the examination given by the
Department and shall not be required to accept the appointment.
(Source: P.A. 86-905; 88-455.)
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(35 ILCS 200/3-20)
Sec. 3-20. Reimbursement when serving more than 1 county. When 2 or more
counties have, with Department approval, elected or appointed the same person
as county supervisor of assessments, subject to appropriation, the Department shall pay out of the Personal Property Tax Replacement Fund to the counties a
total of $5,000 per year to be applied toward the person's salary. The
Department shall apportion the $5,000 among such counties in proportion to each
county's share of the salary.
The amount payable under this Section is in addition to the 50%
reimbursement provided for in Section 3-40, but in no event shall
the total paid under this Section and the reimbursement under
Section 3-40 exceed the compensation of the supervisor of assessments.
(Source: P.A. 97-72, eff. 7-1-11.)
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(35 ILCS 200/3-25)
Sec. 3-25.
Reappointment or reelection.
Reappointment or reelection
of an incumbent supervisor of assessments may be made without examination. If
the presiding officer of the county board does not intend to reappoint an
incumbent, he or she shall notify the incumbent not more than 120 nor less than
90 days before the expiration of his or her term. Upon request of the
incumbent, the county board shall grant a public hearing as to why the
incumbent will not be reappointed.
(Source: P.A. 86-905; 88-455.)
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(35 ILCS 200/3-30)
Sec. 3-30.
Supervisor of assessments as clerk of the board of review.
Each supervisor of assessments shall serve as clerk of the
county board of review and shall be present at all hearings held by the board.
He or she shall not receive additional compensation for that service.
(Source: P.A. 86-482; 86-1475; 88-455.)
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(35 ILCS 200/3-35)
Sec. 3-35.
Outside employment.
Except as provided below, any person
appointed under Section 3-5 shall hold no other lucrative public office or
public employment. In counties with less than 100,000 inhabitants, he or she
may hold public employment if the duties are not incompatible with his or her
duties as supervisor of assessments as assigned by the county board. The
duties of a person administering a county zoning ordinance shall not be
considered incompatible with the duties of a supervisor of assessments.
(Source: P.A. 86-482; 86-1475; 88-455.)
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(35 ILCS 200/3-40)
Sec. 3-40. Compensation of supervisors of assessments.
(a) A supervisor of assessments shall receive annual compensation in an
amount fixed by the county board subject to the following minimum amounts:
In counties with less than 14,000 inhabitants, not | ||
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In counties with 14,000 or more but less than 30,000 | ||
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In counties with 30,000 or more but less than 60,000 | ||
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In counties with 60,000 or more but less than 100,000 | ||
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In counties with 100,000 or more but less than | ||
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In counties with 200,000 or more but less than | ||
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In counties with 300,000 or more but less than | ||
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For purposes of this subsection, the number of inhabitants shall be
determined by the latest Federal decennial or special census of the county.
(b) Elected supervisors of assessments who began a term of office
before December 1, 1990 shall be compensated at the rate of their base
salary. "Base salary" is the compensation paid for their position before July
1, 1989.
(c) Elected supervisors of assessments beginning a term of office
on or after December 1, 1990 shall, beginning December 1, 1993, receive their
base salary plus at least 12% of base salary.
Any supervisor of assessments who has been presented a Certified Assessing
Evaluator Certificate by the International Association of Assessing Officers
shall receive an additional compensation of $500 per year to be paid out of
funds appropriated to the Department from the Personal Property Tax Replacement Fund.
The salary set by the county board shall be paid in equal monthly
installments out of the treasury of the county in which he or she is appointed
or elected. If the Department has determined that the total assessed value of
property in a county, as equalized by the supervisor of assessments under
Section 9-210, is between 31 1/3% and 35 1/3% of the total fair cash value of
property in the county, subject to appropriation, the Department shall reimburse the county
monthly from the Personal Property Tax Replacement Fund 50% of the amount of salary the county paid to
the officer for the preceding month.
The county board shall provide necessary office space for the officer and pay
all necessary expenses of the office out of the county treasury.
Each supervisor of assessments may, with the advice and consent of the county
board, appoint necessary deputies and clerks, their compensation to be fixed by
the county board and paid by the county.
(Source: P.A. 97-72, eff. 7-1-11.)
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(35 ILCS 200/3-45)
Sec. 3-45.
Election of county assessor; counties of less than 3,000,000.
In counties having an elected board of review under Section 6-35, a county
assessor shall be elected. To be
eligible to file nomination papers or participate as a candidate in any
primary or general election for, or be elected to, the office of county
assessor, or to enter upon the duties of the office, a person must possess one
of the following qualifications as certified by the individual to the county
clerk:
(1) a Certified Illinois Assessing Officer | ||
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(2) a Certified Assessment Evaluator designation from | ||
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In addition, a person must have
at least 2 years experience in the field of property sales, assessments,
finance, or appraisals.
The county clerk must determine if candidates for assessor have
qualified under this Code prior to certification of their nominating
petitions. The election of the county assessor shall be at the same time and in
the same manner as other county officials are elected under the general
election law. The county assessor shall hold office for a 4 year term and until
a successor is elected and qualified. Vacancies shall be filled in
the same manner as are vacancies in other county elective offices.
(Source: P.A. 92-235, eff. 8-2-01.)
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(35 ILCS 200/3-50)
Sec. 3-50.
Election of county assessors - Counties of 3,000,000 or more.
In all counties with 3,000,000 or more inhabitants, the office of county
assessor, heretofore created and established, is hereby continued.
The county assessor shall be elected as provided in the general election law,
at the general election in 1994 and every fourth year thereafter to hold office
for a term of 4 years from the first Monday of December, and until a successor
is elected and qualified. Any vacancy in office shall be filled by
appointment as provided in the general election law, until the next regular
election of county officers when a successor shall be elected for the
unexpired term or for the full term as the case may require. The county
assessor shall take the oath and give the bond herein required of other
assessors and of supervisors of assessments and shall receive such compensation
payable from the county treasury in an amount set by the county board. The
amount so set shall not be changed during the term for which he or she is
elected or appointed. The county assessor shall also have a suitable office to
be provided by the county board.
(Source: P.A. 83-121; 88-455.)
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(35 ILCS 200/3-52) Sec. 3-52. Election or appointment of county assessors or county supervisors of assessments. (a) In counties with less than 3,000,000 inhabitants, the county may change the manner in which it selects its county assessor or county supervisor of assessments upon: (1) adoption of an ordinance by the county board or | ||
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(2) the filing of a petition with the county board or | ||
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(b) If an ordinance is adopted or a petition is filed meeting the requirements of subsection (a), then the county clerk shall certify the proposition to the appropriate election authorities, who shall submit a referendum, subject to the requirements of Section 16-7 of the Election Code, to be placed on the ballot at the next following general election in substantially the following form: Shall the (county assessor or county supervisor of | ||
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The votes shall be recorded as "Yes" or "No". The referendum is approved when a majority of the votes cast on the referendum approve the referendum. (c) After the approval of a referendum under subsection (b): (1) if voters approve the referendum to make the | ||
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(2) if the voters approve a referendum to make the | ||
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(Source: P.A. 101-150, eff. 7-26-19.) |
(35 ILCS 200/3-55)
Sec. 3-55.
Staffing of county assessor's office - Counties of 3,000,000
or more. The county assessor in counties with 3,000,000 or more inhabitants
shall appoint one chief deputy assessor, one deputy assessor in charge of
administrative service division and one deputy assessor in charge of
real estate division. The county assessor may also employ other
clerical help and deputies as may be necessary, each one of whom (except
the chief deputy assessor, deputy assessor in charge of administrative
service division, and deputy assessor in charge of real estate division) shall
be appointed by the county assessor under the civil service law applicable in
such counties.
(Source: P.A. 83-121; 88-455.)
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(35 ILCS 200/3-60)
Sec. 3-60.
Chief deputy - Counties of less than 3,000,000 with elected
assessor. The county assessor in counties with less than 3,000,000
inhabitants which elect a county assessor under Section 3-45 may employ a chief
deputy and other clerical help as may be necessary. The chief deputy shall
hold office at the will of the county assessor, and shall take and subscribe an
oath of office that he or she will honestly and faithfully perform all duties
of the office under the direction of the county assessor. The chief deputy
shall have power to administer all oaths authorized by law to be administered
by assessors. The compensation of the chief deputy shall be fixed by the county
assessor, subject to the approval of the board of review.
(Source: P.A. 86-1475; 88-455.)
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(35 ILCS 200/3-65)
Sec. 3-65.
Deputy county assessors - Counties of less than 3,000,000
with elected assessor. The county assessor in counties with less than 3,000,000
inhabitants which elect a county assessor under Section 3-45 may appoint as
many suitable persons as in his or her judgment are necessary to act as
deputies, who shall perform the duties assigned to them by the county assessor.
They shall hold their office at the will of the county assessor, and shall
receive compensation determined by the assessor to be paid out of the county
treasury. Such deputy assessors shall, before entering upon their duties, take
the oath or affirmation prescribed for the assessors.
In counties with less than 3,000,000 inhabitants which elect a county
assessor under Section 3-45, in all townships not lying completely within the
limits of one city, the township assessor shall be ex-officio the deputy
assessor to make the assessments in the township where he or she is elected.
If, in any township, the township assessor shall not be able, by himself or
herself within the time allowed by law, to make the assessment of the township,
any additional deputy assessors required to make the assessment shall be
residents and legal voters of that township, and shall be nominated by the
township's board of trustees and appointed by the county assessor only upon
that nomination. Deputy assessors so appointed shall act under the supervision
of the ex-officio deputy town assessors.
(Source: P.A. 82-783; 88-455.)
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(35 ILCS 200/3-70) Sec. 3-70. Cessation of Township Assessor. If the office of Township Assessor in a coterminous township ceases as provided in Articles 27 and 28 of the Township Code, then the coterminous municipality shall assume the duties of the Township Assessor under this Code.
(Source: P.A. 98-127, eff. 8-2-13; 99-474, eff. 8-27-15.) |
(35 ILCS 200/Art. 4 heading) Article 4.
Assessment Officials - Other Provisions
|
(35 ILCS 200/4-5)
Sec. 4-5.
State compensation not to affect county compensation.
Any
additional compensation payable from State funds to any county officer under
this Code shall not affect any other compensation provided by law to be paid to
the county officer. No county board may reduce or otherwise impair the
compensation payable to a county officer because the person receives additional
compensation payable from State funds under this Code. However, a county board
may include State funds payable under this Code as reimbursements of or
contributions to county officer salaries in determining the compensation of a
county officer. As used in this Section, "county officer" includes any local
assessment officer whose compensation is determined in whole or in part by a
county board.
(Source: P.A. 86-348; 88-455.)
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(35 ILCS 200/4-10)
Sec. 4-10. Compensation for Certified Illinois Assessing Officers. Subject
to the requirements for continued training, any supervisor of assessments,
assessor, deputy assessor or member of a board of review in any county who has
earned a
Certified Illinois Assessing Officers Certificate from the Illinois Property
Assessment Institute shall receive from the State, out of funds appropriated to
the Department from the Personal Property Tax Replacement Fund, additional compensation of $500 per year.
To receive a Certified Illinois Assessing Officer
certificate, a person shall complete successfully and
pass examinations on a basic course in assessment practice approved by the
Department and conducted by the Institute and additional courses totaling
not less than 60 class hours that are designated and approved by the
Department, on the cost, market and income approaches to value, mass
appraisal techniques, and property tax administration.
To continue to be eligible for the additional compensation, a Certified
Illinois Assessing Officer must complete successfully a minimum of 15 class
hours requiring a written examination, and the equivalent of one seminar course
of 15 class hours which does not require a written examination, in each year
for which additional compensation is sought after receipt of the certificate.
The Department shall designate and approve courses acceptable for additional
training, including courses in business and computer techniques, and class
hours applicable to each course. The Department shall specify procedures for
certifying the completion of the additional training.
The courses and training shall be conducted annually in a manner and format deemed appropriate by the Department.
(Source: P.A. 102-1019, eff. 1-1-23.)
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(35 ILCS 200/4-15)
Sec. 4-15.
Compensation of local assessment officers holding other
designations. Any assessor, deputy assessor or member of a board of review
who has been awarded a Certified Assessment Evaluator certificate by the
International Association of Assessing Officers shall receive an additional
compensation of $500 per year from funds appropriated to the Department from the Personal Property Tax Replacement Fund.
Any assessor, deputy assessor or member of a board of review who has been
awarded a Residential Evaluation Specialist, Assessment Administration
Specialist, or Cadastral Mapping Specialist certificate by the International
Association of Assessing Officers, but who has not been awarded a Certified
Assessment Evaluator certificate, shall receive additional compensation of
$250 per year from funds appropriated to the Department from the Personal Property Tax Replacement Fund. If any assessor,
deputy assessor, or member of a board of review has been awarded more than
one certificate, but has not been awarded a Certified Assessment Evaluator
certificate, the maximum additional compensation shall be $250.
To continue to qualify for the additional compensation after receipt of a
certificate, any assessor, deputy assessor or member of a board of review must,
each year that additional compensation is sought, complete successfully a
minimum of 15 class hours requiring a written examination, and the equivalent
of one seminar course of 15 class hours which does not require a written
examination.
(Source: P.A. 97-72, eff. 7-1-11.)
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(35 ILCS 200/4-20)
Sec. 4-20. Additional compensation based on performance. Any assessor in
counties with less than 3,000,000 but more than 50,000 inhabitants each
year may petition the Department to receive additional compensation based on
performance. To receive additional compensation, the official's assessment
jurisdiction must meet the following criteria:
(1) the median level of assessment must be no more | ||
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(2) the coefficient of dispersion must not be greater | ||
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For purposes of this Section, "coefficient of dispersion" means the average
deviation of all assessments from the median level.
For purposes of this Section, the number of inhabitants shall be determined
by the latest federal decennial census. When the most
recent census shows an increase in inhabitants to over 50,000 or a decrease
to 50,000 or fewer, then the
assessment year used to compute the coefficient of dispersion and the most
recent year of the 3-year average level of assessments is the year that
determines qualification for additional
compensation.
The Department will
promulgate rules and regulations to determine whether an assessor meets these
criteria.
Any assessor in a county of 50,000 or fewer inhabitants may
petition the
Department for consideration to receive additional compensation each year
based on performance. In order to receive the additional compensation, the
assessments in the official's assessment jurisdiction must meet the following
criteria: (i) the median level of assessments must be no more than 35 1/3% and
no less than 31 1/3% of fair cash value of property in his or her assessment
jurisdiction; and (ii) the coefficient of dispersion must not be greater than
40% in 1994, 38% in 1995, 36% in 1996, 34% in 1997, 32% in 1998, and 30% in
1999 and every year thereafter.
Real estate transfer declarations used by the Department in annual
sales-assessment ratio studies will be used to evaluate applications for
additional compensation. The Department will audit other property to determine
if the sales-assessment ratio study data is representative of the assessment
jurisdiction. If the ratio study is found not representative, appraisals and
other information may be utilized. If the ratio study is representative, upon
certification by the Department, the assessor shall receive additional
compensation of $3,000 for that year, to be paid out of funds appropriated to
the Department from the Personal Property Tax Replacement Fund.
For State fiscal years beginning on or after July 1, 2023, the Department shall remit to the applicable township or county the amount required for the additional compensation under this Section. That money shall be deposited by the township supervisor or county treasurer into a fund dedicated for that purpose. The township or county payroll clerk shall pay the bonus stipend to the assessor within 10 business days after those funds are deposited into the township or county fund. The bonus stipend shall not be considered part of the assessor's base compensation and must be remitted to the assessor in addition to the assessor's annual salary or compensation. Beginning July 1, 2023, the township or county shall be responsible for the State and federal income tax reporting and withholding and employer contributions under the Illinois Pension Code, if applicable, on the additional compensation under this Section. As used in this Section, "assessor" means any township or multi-township
assessor, or supervisor of assessments.
(Source: P.A. 103-318, eff. 7-28-23.)
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(35 ILCS 200/4-25)
Sec. 4-25.
Bond of assessors.
Before entering office, every assessor and
supervisor of assessments, other than township or multi-township assessors,
shall enter into a bond, payable to the People of the State of Illinois in the
sum of two thousand dollars, or such larger sum as the county board shall
determine, with two or more sufficient sureties.
The bond of the supervisor of assessments shall be approved by the county
board, and bonds of other assessors by the president or chairman of the county
board. The condition of the bond shall be that the assessor or supervisor of
assessments will diligently, faithfully and impartially perform the duties of
the office during the term or portion thereof for which he or she was elected
or appointed. The bond shall be filed in the office of the county clerk and
recorded in a book to be provided for those bonds. Any taxing district, or
person suffering any loss resulting from an assessor's failure to perform any
of the conditions of the bond may sue to recover the loss in the name of the
People of the State of Illinois.
(Source: P.A. 87-1021; 87-1189; 88-455.)
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(35 ILCS 200/4-30)
Sec. 4-30.
Oath of assessors.
Before entering office, every assessor or
supervisor of assessments shall take and subscribe to the following oath, which
shall be filed in the office of the county clerk, except the oath of township
or multi-township assessors and their deputies shall be filed with their
respective town clerks. The oath shall be as follows:
State of Illinois) )ss.County of .......)
I do solemnly swear (or affirm) that I will support the Constitution
of the United States and the Constitution of the State of Illinois; and
that I will faithfully discharge all the duties of the office of
assessor, or supervisor of assessments to the best of my ability.
Dated..........
(Source: P.A. 87-1021; 87-1189; 88-455.)
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(35 ILCS 200/Art. 5 heading) Article 5.
Boards of Appeals
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(35 ILCS 200/5-5)
Sec. 5-5. Election of commissioners of board of review; counties of
3,000,000 or more.
(a) In counties with 3,000,000 or more inhabitants,
on the first Tuesday after the first Monday in November 1994, 2
commissioners of the board of appeals shall be elected to hold office from the
first Monday in December following their election
and until the first Monday in December 1998. In case of any
vacancy, the chief judge of the circuit court or any judge of that circuit
designated by the chief judge shall fill the vacancy by appointment. The
commissioners shall be electors in
the particular county at the time of their election or appointment and shall
hold no other lucrative public office or public employment. Each commissioner
shall receive compensation fixed by the county board, which shall be paid out
of the county treasury and which shall not be changed during the term for which
any commissioner is elected or appointed.
Effective the first Monday in December 1998, the board
of appeals is abolished.
The board of appeals shall maintain sufficient evidentiary records to
support all decisions made by the board of appeals. All records, data,
sales/ratio studies, and other information necessary for the board
of review elected under subsection (c) to perform
its functions and
duties shall
be transferred by the board of appeals to the board of review on
the first Monday in December 1998.
(b) (Blank).
(c) In each county
with 3,000,000 or more inhabitants, there is created a board of
review. The board of review shall consist of 3 commissioners,
one elected from each election district in the county
at the general election in 1998
to hold office for a term beginning
on the first Monday in December following their
election and until their
respective successors are elected and qualified.
No later than June 1, 1996, the General Assembly shall establish the
boundaries for the 3 election districts in each county with 3,000,000 or more
inhabitants. The election districts shall be compact, contiguous, and have
substantially
the same population based on the 1990 federal decennial census. One district
shall be designated as the first election district, one as the second
election district, and one as the third election district. The commissioner
from each district shall be elected to a term of 4 years.
In the year following each federal decennial census, the General Assembly
shall reapportion the election districts to reflect the results of the
census. In 2021 and any year following the federal decennial census in which the results of the census are not available by March 31, the General Assembly may use other population data, including, but not limited to, the most recent American Community Survey 5-year data, to reapportion the districts. The reapportioned districts shall be compact, contiguous, and contain
substantially the same population. The commissioner from the
first district shall be
elected to terms of 4 years, 4 years, and 2 years. The commissioner from the
second district shall be elected to terms of 4 years, 2 years, and 4 years. The
commissioner from the third
district shall be elected to terms of 2 years, 4 years, and 4 years.
In case of vacancy, the chief
judge of the circuit court or any judge of the circuit court designated by the
chief judge shall fill the vacancy by appointment
of a person from the same political party.
If the vacancy is filled with more than 28 months remaining in the term, the
appointed commissioner shall serve until the next general
election, at which time a
commissioner shall be elected to serve for the remainder of the
term. If a vacancy is filled with 28 months or less remaining in the term, the
appointment shall be for the remainder of the term.
No commissioner may be elected or appointed to the board of review unless he
or she has resided in the election district he or she seeks to represent for at
least 2 years before the date of the election or appointment. In the
election following each federal decennial census and board of review
redistricting, a candidate for commissioner may be elected from any election
district that contains a part of the election district in which he or she
resided at the time of the redistricting and re-elected if a resident of the
new district he or she represents for 18 months prior to re-election. The
commissioners shall hold no other lucrative public office or public
employment.
Each commissioner shall receive compensation fixed by the
county board,
which shall be paid from the county treasury. Compensation for each
commissioner
shall be equitable and shall not be changed during the term
for which that commissioner is elected or appointed.
The county shall provide suitable office space for the board of review.
For the year beginning on the
first Monday in December 1998 and ending the first Monday in December 1999, and
every fourth year thereafter, the chair of the board shall be the
commissioner elected
from the first district. For the year beginning the first Monday in December
1999 and ending the first Monday in December 2000, and every fourth year
thereafter, the chair of the board shall be the commissioner
elected from the second
district. For the year beginning the first Monday in December 2000 and ending
the first Monday in December 2001, and every fourth year thereafter, the chair
shall be the commissioner elected from the third district. For
the year beginning
the first Monday in December 2001 and ending the first Monday in December 2002,
and every fourth year thereafter, the chair of the board shall be determined by
lot.
On and after the
first Monday in December, 1998, any reference in this Code to a board of
appeals shall mean the board of review created under this subsection, and any
reference to a member of a board of review shall mean a
commissioner of a board of review. Whenever it may be necessary for
purposes of determining its jurisdiction, the board of review shall be deemed
to succeed to the powers and duties of the former board of appeals; provided
that the board of review shall also have all of the powers and duties granted
to it under this Code. All action
of the board of review shall be by a majority vote of its commissioners.
(Source: P.A. 102-12, eff. 6-4-21.)
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(35 ILCS 200/5-10)
Sec. 5-10.
Oath of office.
Each member of the board of review or
commissioner of the board of appeals created by this Code shall, before
entering upon the duties of his or her office, take and subscribe to the
following oath:
State of Illinois County of ....
I do solemnly swear (or affirm) that I will as (a member of the board
of review) (a commissioner of the board of appeals) faithfully perform
all the duties of that office as required by law; that I will fairly
and impartially review the assessments of all property to the extent
authorized by this Code; that I will correct all assessments
which should be corrected; that I will raise or lower (or in the case of
commissioners of the board of appeals, will direct the county assessor to
change, correct, alter or modify) assessments as justice may
require; and that I will do all acts necessary and within my authority to
procure a full, fair and impartial assessment of all property.
Dated ....
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/5-15)
Sec. 5-15.
Board employees.
In counties with 3,000,000 or more inhabitants,
the board of appeals (until the first Monday in December 1998
and the board of review beginning on
the first Monday in December 1998 and thereafter)
shall appoint a Chief Clerk, a Secretary, and a deputy in
charge of complaints. The Board may also employ deputies and other staff
as may be necessary to assist the Board in the proper discharge of its
duties. The Chief Clerk, the Secretary and the deputies
shall have authority to administer oaths and examine under oath those
persons who appear for a hearing. The Board may assign any matter to
a deputy for preliminary hearing. With respect to applications for exemption
reviewed under Section 16-130, the Secretary shall prepare
and forward to the Department a full and complete statement of all the
facts together with documents in each case and shall also forward a statement
of the facts to the county assessor.
Except as provided in Section 9-85, in all other instances the board shall
certify its action and orders to the county assessor and the county
assessor shall carry out the orders under the
direction of the board. Employees of the board of appeals (until the
first Monday in December 1998 and the board of review beginning on
the first Monday in December 1998 and thereafter) shall
receive compensation fixed by the county board upon the recommendation of the
board, payable from the county treasury.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/Art. 6 heading) Article 6.
Boards of Review
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(35 ILCS 200/6-5)
Sec. 6-5.
Appointed boards of review.
In counties under township
organization with less than 3,000,000 inhabitants in which no board of review
is elected under Section 6-35, there shall be an appointed board of review to
review the assessments made by the supervisor of assessments. When there is no
existing appointed board of review, the chairman of the county board shall
appoint, with approval of the county board, 3 citizens of the county to
comprise the board of review for that county, 2 to serve for a one year term
commencing on the following June 1, and one to serve for a 2 year term
commencing on the same date. When an appointed board of review already exists,
successors shall be appointed and qualified to serve for terms of 2 years
commencing on June 1 of the year of appointment and until their successors are
appointed and qualified. Vacancies shall be filled in like manner as original
appointments, for the balance of the unexpired term. Members of the
county board may be appointed to the board of review. A member of the board of
review may be reappointed. No person may serve on the board of review who is
not qualified by experience and training in property appraisal and property tax
administration.
(Source: P.A. 86-905; 87-1189; 88-455.)
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(35 ILCS 200/6-10)
Sec. 6-10.
Examination requirement - Counties of 100,000 or more.
In
any county to which Section 6-5 applies and which has 100,000 or more
inhabitants, no person may serve on the board of review who has not passed an
examination prepared and administered by the Department to determine his or her
competence to hold the office. The examination shall be conducted by the
Department at some convenient location in the county. The Department may
provide by rule the maximum time that the name of a person who has passed the
examination will be included on a list of persons eligible for appointment or
election. The county board of any other county may, by resolution, impose a
like requirement in its county. In counties with less than 100,000 inhabitants,
the members of the board of review shall within one year of taking office
successfully complete a basic course in assessment practice approved by the
Department.
In counties with 3,000,000 or more inhabitants, the members of the
board of
review shall successfully complete a basic
course in
assessment practice, approved by the Department, within one year after taking
office.
(Source: P.A. 88-455; incorporates 88-221; 88-670, eff. 12-2-94; 89-126,
eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/6-15)
Sec. 6-15. Political makeup and compensation. The board of review appointed
under Section 6-5 shall consist of 3 members, 2 of whom are affiliated with the political
party polling the highest vote for any county office in the county
at the last general election prior to any appointment made under this Section.
The third member shall not be affiliated with that same party. Each member of the board of review shall receive an annual salary to be fixed
by the county board and paid out of the county treasury.
(Source: P.A. 98-322, eff. 8-12-13.)
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(35 ILCS 200/6-20)
Sec. 6-20.
Clerk of the board of review.
(a) In counties with a board of review
appointed under Section 6-5, the clerk of the board of review shall collect and
analyze property transfers and property appraisals, and pursue other activities
the board considers proper and necessary to aid the board in the determination
of the percentage relationship, for each assessment district, between the
valuations at which locally assessed property is listed and 33 1/3% of the
estimated fair cash value of such property, or the values determined in
accordance with Sections 10-110 through 10-140, or the percentages provided by
a county ordinance adopted under Section 4 of Article IX of the Constitution of
Illinois.
(b) In counties with 3,000,000 or more inhabitants, the county assessor
shall annually make available to the board of appeals (until the first Monday
in December 1998 and the board of review beginning on the first Monday in
December 1998 and thereafter)
information utilized in the assessment of property, including, but not limited
to, reports generated from the multiple regression equation and sales/ratio
studies, if any. The county assessor shall make available to the board of
appeals (until the first Monday in December 1998 and the board of
review beginning on the first Monday in December 1998 and thereafter), upon
request by any member of the board,
data used in compilation of the reports and studies. The Department shall make
available to the board of appeals (until the first Monday in December 1998
and the board of review beginning on the first Monday in December 1998 and
thereafter) sales/ratio
studies conducted by the Department.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/6-25)
Sec. 6-25. Additional members. In counties with a board of review appointed
under Section 6-5, when the county board declares by resolution that the number
of complaints filed with the board of review has created an emergency situation
and caused a need for an expanded board of review, the chairman of the county
board may appoint additional qualified members to the board of review for the sole purpose of holding
separate hearings on complaints. The additional members shall not take part in
the intracounty equalization process of the board of review under Section 16-60
or Section 16-65. If a board of review is expanded under this Section in Lake, DuPage, McHenry, or Kane County, then the chairman of that county board may appoint qualified residents of counties that are directly adjacent to that chairman's county to serve as additional members of the expanded board of review.
(Source: P.A. 96-825, eff. 11-25-09.)
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(35 ILCS 200/6-30)
Sec. 6-30.
Board of review in commission counties.
In counties not under
township organization with less than 3,000,000 inhabitants in which no board
of review is elected under Section 6-35, the board of county commissioners
shall constitute the board of review. They shall have all the powers and
perform all the duties conferred on or required by boards of review. County
commissioners shall receive no additional compensation for serving on the board
of review. County commissioners serving as the board of review must meet the
examination requirements of Section 6-32. If any member of the board of county
commissioners fails to meet the examination requirements, the board of county
commissioners shall appoint a board of review.
Members of the county commissioners who meet the requirements of Section 6-32
may serve on the appointed board of review, but shall not receive additional
compensation.
The board of county commissioners shall appoint a 3-member board of review
if (i) the board of county commissioners so chooses or (ii) any member of the
board of county commissioners fails to meet the examination requirements of
Section 6-32. No person may serve on an appointed board of review under this
Section unless he or she meets the examination requirements of Section 6-32.
Members of a board of review appointed by the board of county commissioners
shall receive a per diem for their services as established by the board of
county commissioners.
A board of review appointed by the board of county commissioners shall serve
at the pleasure of the board of the county commissioners. If the board of
review is appointed because any member of the board of county commissioners
fails to meet the examination requirements of Section 6-32 and all members
subsequently fulfill the requirements, the board of county commissioners may
terminate the authority of the sitting board of review, as soon as it completes
its work for a tax year, and serve as the board of review.
(Source: P.A. 90-552, eff. 1-1-99; 91-732, eff. 1-1-01.)
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(35 ILCS 200/6-32)
Sec. 6-32.
Examination requirement.
In any county to which Section 6-30
applies, no person may serve on a board of review who has not passed an
examination prepared and administered by the Department to determine his or her
competence to hold the office. The Department shall conduct examinations for
various counties in a convenient location in the region. A candidate appearing
at the examination shall indicate to the Department the name of the county the
results shall be certified to if he or she successfully passes the examination.
The Department shall certify the list to each county from which candidates
have appeared at the examination location. Within one year after the
effective
date of this amendatory Act of 1997, the Department shall conduct an
examination at least once in
each commission county for which the chairman of the County Board of
Commissioners requests an examination. The Department may provide by rule the
maximum time that the name of a person who has passed the examination shall be
included on a list of persons eligible to serve on the board of review.
(Source: P.A. 90-552, eff. 1-1-99.)
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(35 ILCS 200/6-34)
Sec. 6-34.
Political makeup.
If the board of county commissioners
appoints a board of review as prescribed in Section 6-30, the board of review
shall consist of 2 members affiliated with the political party polling the
highest vote for any county office in the county and one member of the party
polling the second highest vote for the same county office at the last general
election.
(Source: P.A. 90-552, eff. 1-1-99.)
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(35 ILCS 200/6-35)
Sec. 6-35.
Elected boards of review.
In counties with 150,000 or more and
less than 3,000,000 inhabitants which had an elected board of review on January
1, 1993, the board of three persons shall continue in office. Every two years,
at the regular election of county officers in such counties, one member of the
board of review shall be elected to succeed the member whose term expires in
that year. Each member shall hold office for a term of 6 years and until a
successor is elected and qualified. The persons so elected shall qualify
within 10 days after the canvass of the vote is completed. They shall hold no
other lucrative public office or public employment. Each member shall receive
an annual salary to be fixed by the county board and paid out of the county
treasury. In case of any vacancy in the board of review or the failure of any
person elected to that office to qualify, the vacancy shall be filled by
appointment as provided in the general election law until a successor is
elected and has qualified. The member having the shortest term to serve shall
be the chairman of the board.
(Source: P.A. 86-181; 88-455.)
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(35 ILCS 200/6-40)
Sec. 6-40.
Election from districts.
In all counties which elect a board of
review, except counties with a county assessor elected under Section 3-45 and
except counties with a board of review elected under Section 5-5,
members shall be elected from 3 districts which are substantially equal in
number of inhabitants and, to the extent practicable, equal in geographic area.
On or before January 1 of the first year following a decennial census in which
board members will be elected, the supervisor of assessments shall prepare and
submit to the county board a map of the districts, designating each district as
1, 2 or 3. The county board shall adopt the map or make changes as it deems
necessary and adopt the revised map on or before January 31. If no map is
adopted by January 31, the map initially submitted by the supervisor of
assessments shall constitute the districts from which members of the board of
review shall be elected. As each term of a member of the board of review
expires, a new member shall be elected from a district, beginning with district
1 and proceeding through district 3.
(Source: P.A. 88-455; 89-126, eff. 7-11-95.)
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(35 ILCS 200/6-45)
Sec. 6-45.
Abolition of elected board of review.
If any county contains
within its limits 3,000,000 or more inhabitants, as determined by the last
Federal decennial or special census, that county shall at once come under the
provisions of this Code relating to counties of that population, and at the
next ensuing regular election of county officers, a
county assessor shall be elected, and all provisions of this Code relating to
counties with 3,000,000 or more inhabitants shall then immediately apply to
that county.
In counties having an elected board of review as provided by law for counties
with 150,000 or more but less than 3,000,000 inhabitants, the county board may
by resolution have submitted to the legal voters of the county at any regular
election, the question of abolishing the elected board of review. The county
board shall certify the question to the proper election officials, who shall
submit the question to the voters. Such referendum shall be held and returns
made all in the manner now provided by the general election law and the
question shall be in substantially the following form:
Shall the elected board of YESreview be abolished and be replaced by an appointed board? NO
If a majority of the voters voting on the question vote in favor of
the proposition, the elected board of review shall be abolished to take effect
on June 1 following the election. On that date, all records, books and papers
pertaining to the elected board shall be transferred and delivered by the board
to its successor in office. Thereafter all the powers and duties conferred upon
appointed boards of review in counties with less than 3,000,000 inhabitants,
shall be exercised and performed in such counties so voting, by appointed
boards of review as provided by law for counties with less than 3,000,000
inhabitants.
(Source: P.A. 88-455; 89-126, eff. 7-11-95.)
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(35 ILCS 200/6-50)
Sec. 6-50.
Majority vote.
Board of review action may be taken by a majority
vote of the board.
(Source: P.A. 76-1322; 88-455.)
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(35 ILCS 200/6-55)
Sec. 6-55.
Oath of office.
Each member of the board of review shall, before
entering upon the duties of office, take and subscribe to the oath required
under Section 5-10.
(Source: P.A. 88-455.)
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(35 ILCS 200/6-60)
Sec. 6-60. Rules and procedures. The board of review in every county with less than 3,000,000 inhabitants must make available to the public a detailed description of the rules and procedures for hearings before the board. This description must include an explanation of any applicable burdens of proof, rules of evidence, timelines, and any other procedures that will allow the taxpayer to effectively present his or her case before the board. If a county Internet website exists, the rules and procedures must also be published on that website.
(Source: P.A. 96-122, eff. 1-1-10.) |
(35 ILCS 200/Art. 7 heading) Article 7.
Property Tax Appeal Board
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(35 ILCS 200/7-5)
Sec. 7-5.
Creation of Property Tax Appeal Board.
The Property Tax Appeal
Board shall consist of 5 members appointed by the Governor, with the advice
and consent of the Senate. The Governor, with the advice and consent of the
Senate, shall designate one of the members as Chairman. The Property Tax
Appeal Board shall be totally independent of the Department. A vacancy on the
Board shall be filled in the same manner as original appointments are made.
(Source: P.A. 87-1189; 88-455.)
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(35 ILCS 200/7-10)
Sec. 7-10.
Selection of members.
The members of the Property Tax Appeal
Board shall be qualified by virtue of 5 years experience and training in the
field of public finance administration, at least 2 years of which shall be in
the field of property appraisal and property tax administration. No more than
3 members of the Board may be members of the same political party. The
Chairman of the Property Tax Appeal Board shall receive $28,000 per year, or an
amount set by the Compensation Review Board, whichever is greater; and each
other member of the Board shall receive $22,500 per year, or an amount set by
the Compensation Review Board, whichever is greater.
Of the 5 members of the Board the terms of 2 members shall expire on the
third Monday in January, 1995; the term of 2 members shall expire on the third
Monday in January, 1997; and the term of one member shall expire on the third
Monday in January, 1999. Members shall be appointed in each odd-numbered year
for a 6 year term commencing on the third Monday in January of such year. Each
member shall serve until a successor is appointed and qualified.
(Source: P.A. 84-1240; 88-455.)
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(35 ILCS 200/7-15)
Sec. 7-15.
Employees.
The Property Tax Appeal Board may appoint necessary
hearing officers, appraisers, technicians and necessary clerical help to aid it
in performing its duties.
The Property Tax Appeal Board shall choose a person to serve as clerk of the
Board.
(Source: P.A. 80-601; 88-455.)
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(35 ILCS 200/Art. 8 heading) Article 8.
Department of Revenue
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(35 ILCS 200/8-5)
Sec. 8-5.
General duties.
The Department shall:
(1) Direct and supervise the assessment of all property so that
all assessments are made relatively just and equal.
(2) Confer with, advise and assist local assessment officers relative to
the performance of their duties.
(3) Prescribe for assessment officers general rules, relative to the
assessment of property, which rules shall be binding upon all assessment
officers until reversed, annulled or modified by a court of competent
jurisdiction.
(4) Prescribe or approve forms for returns, reports, complaints, notices and
other documents, and the contents of required files and records authorized or
required by law or by rule and regulation of the Department. All assessing
officers shall use true copies of such forms or reasonable electronic
facsimiles of them.
(5) Assess all property owned by or used by railroad companies
operating within this State, except non-carrier real estate.
(6) Equalize the assessment of property among the different counties of the
State and fix the aggregate amount of the assessment for each county upon which
taxes shall be extended in each year; and publish a statement of the methods
and procedures used in making such equalization.
(7) Keep a correct record of its acts relative to the assessment of property
and the equalization of assessments. The record shall be available for public
inspection and copies shall be distributed to any person upon request and
payment of the cost of reproduction.
(8) Grant or deny non-homestead exemptions under Sections 16-70 and 16-130.
(Source: P.A. 91-357, eff. 7-29-99.)
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(35 ILCS 200/8-10)
Sec. 8-10.
General powers.
The Department may:
(1) Require local assessment officers to meet with it from time
to time to consider matters relative to taxation;
(2) Formulate and recommend legislation for the improvement of the property
tax system;
(3) Investigate the tax systems of other states and countries;
(4) Request the institution of proceedings, actions and
prosecutions to enforce the laws relating to the penalties, liabilities
and punishment of public officers, persons, or officers or agents of
corporations for failure or neglect to comply with this Code;
(5) Order reassessments as provided in Section 13-10;
(6) Take evidence and testimony under oath and to require the production of
books, papers and documents pertinent to any assessment, investigation or
inquiry, and for that purpose to subpoena and compel the attendance of
witnesses;
(7) Require from all State and local officers information necessary for the
proper discharge of its duties;
(8) Examine and make memoranda from any records, books, papers,
documents, and statements of account on record or on file in any public
office or taxing district and all public officers having charge or custody of
those records shall furnish to the Department any information on file or of
record in their respective offices;
(9) Adopt rules determining 33 1/3% of the fair cash value of railroad
property assessed by it.
(Source: P.A. 83-121; 88-455.)
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(35 ILCS 200/8-15)
Sec. 8-15.
Department records for use in courts.
Certified copies of the
records of the Department pertaining to assessment and equalization shall be
received in all courts with like effect as certified copies of other public
records.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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(35 ILCS 200/8-20)
Sec. 8-20.
Oaths.
All officers and employees of the Department and other
persons specially delegated in writing for that purpose, may administer oaths
authorized or required under this Code.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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(35 ILCS 200/8-25)
Sec. 8-25.
Noncompliance with Department subpoena.
If any person refuses to
comply with any subpoena issued by the Department, or to produce or to permit
the examination or inspection of any books, papers or documents pertinent to
any assessment, investigation or inquiry, or to testify to any matter regarding
which he or she may be lawfully interrogated by the Department, the circuit
court for the county in which the matter or hearing is pending, on application
of the Department, shall compel compliance by attachment proceedings as for
contempt, as in a case of noncompliance with the requirements of a subpoena
from the court on a refusal to testify.
(Source: Laws 1965, p. 631; P.A. 88-455.)
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(35 ILCS 200/8-30)
Sec. 8-30.
Witness fees.
The fees and mileage reimbursements of witnesses
attending any hearing held by the Department under this Code, pursuant to
subpoena, shall be the same as those of witnesses in civil cases in the circuit
court. The fees and mileage reimbursements shall be paid by the State.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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(35 ILCS 200/8-35)
Sec. 8-35.
Notification requirements; procedure on protest.
(a) Assessments made by the Department.
Upon completion of its original assessments, the Department shall publish a
complete list of the assessments in the State "official newspaper." Any person
feeling aggrieved by any such assessment may, within 10 days of the date of
publication of the list, apply to the Department for a review and correction of
that assessment. Upon review of the assessment, the Department shall make any
correction as it considers just.
If review of an assessment has been made and notice has been given of the
Department's
decision,
any party to the proceeding who feels aggrieved by the decision, may file an
application for hearing. The application shall be in writing and shall be
filed with the Department within 20 days after notice of the decision has been
given by certified mail. Petitions for hearing shall state concisely the
mistakes alleged to have been made or the new evidence to be presented.
No action for the judicial review of any assessment
decision of the Department shall be allowed unless the party commencing
such action has filed an application for a hearing and the Department
has acted upon the application.
The extension of taxes on an assessment shall not be delayed by any
proceeding under this Section. In cases where the assessment is revised, the taxes extended upon the assessment, or that part
of the taxes as may be appropriate, shall be abated or, if already paid,
refunded.
(b) Exemption decisions made by the Department. Notice of each exemption
decision made by the Department under Section 15-25, 16-70, or 16-130
shall be given by certified mail to the applicant for exemption.
If an exemption decision has been made by the Department and notice has been
given of the Department's decision, any party to the proceeding who feels
aggrieved by the decision may file an application for hearing. The application
shall be in writing and shall be filed with the Department within 60 days after
notice of the decision has been given by certified mail. Petitions for hearing
shall state concisely the mistakes alleged to have been made or the new
evidence to be presented.
If a petition for hearing is filed, the Department shall reconsider the
exemption decision and shall grant any party to the proceeding a hearing. As
soon as practical after the reconsideration and hearing, the Department
shall issue a notice of decision by mailing the notice by certified mail. The
notice shall set forth the Department's findings of fact and the basis of the
decision.
Within 30 days after the mailing of a notice of decision, any party to the
proceeding may file with the Director a written request for rehearing in such
form as the Department may by rule prescribe, setting forth the grounds on
which
rehearing is requested. If rehearing or Departmental review is granted, as
soon as practical after the rehearing or Departmental review has been held,
the Department shall issue a revised decision to the party or the party's legal
representative as a result of the rehearing. The action of the Department on a
petition for hearing shall become final the later of (i) 30 days after issuance
of a notice of decision, if no request for rehearing is made, or (ii) if a
timely request for rehearing is made, upon the issuance of the denial of the
request or the issuance of a notice of final decision.
No action for the judicial review of any exemption decision of the Department
shall be allowed unless the party commencing the action has filed an
application for a hearing and the Department has acted upon the application.
The extension of taxes on an assessment shall not be delayed by any
proceeding under this Section. In cases when the exemption is granted, in
whole or in part, the taxes extended upon the assessment, or that part of the
taxes as may be appropriate, shall be abated or, if already paid, refunded.
(Source: P.A. 92-658, eff. 7-16-02.)
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(35 ILCS 200/8-40)
Sec. 8-40.
Applicability of Administrative Review Law.
The circuit court for
the county in which a property assessed, or some part of such property, is
situated may review all final administrative decisions of the Department in
administering this Code. The Administrative Review Law and the rules adopted
under it apply to and govern all proceedings for the judicial review of final
administrative decisions of the Department under Section 8-35. The term
"administrative decision" is defined as in Section 3-101 of the Code of Civil
Procedure, and includes assessment ratios and percentages for equalization of
assessments determined by the Department under Sections 17-5 through 17-30. Any
review of assessment ratios and percentages for equalization of assessments
under the Administrative Review Law shall not delay the computation,
mailing or payment of tax bills. If a final court decision holding the
Department's ratios or percentages in error comes after the mailing of the
tax bills, an adjustment shall be made on all bills in the assessment district
in the first tax billing following the decision to credit taxpayers with
any payments which may have exceeded the maximum tax rate in rate-limited
levies of non-home rule taxing units. Service upon the Director or the
Assistant Director of the Department of summons issued in an action to review a
final administrative decision of the Department shall be service upon the
Department.
Appeals from all final orders and judgments entered by the circuit
court upon review of the Department's determination in any case shall be
taken as in other civil cases.
(Source: P.A. 82-1057; 88-455.)
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(35 ILCS 200/8-45)
Sec. 8-45.
Effect of judicial review.
No action for the judicial review of
an assessment made by the Department shall stay or suspend any assessment or
the extension of any taxes thereon. If the court, by its final judgment, sets
aside or reduces an assessment, and the taxes so erroneously assessed have been
paid, the person erroneously paying the taxes shall be entitled to a refund as
provided by Section 20-175.
(Source: Laws 1947, p. 1433; P.A. 88-455.)
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(35 ILCS 200/8-50)
Sec. 8-50.
Forms and instructions.
Assessors shall use the forms and follow
the instructions which are, from time to time, transmitted to them by the
Department, or that are furnished to them by the county clerk or other officer,
under the law.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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(35 ILCS 200/8-55)
Sec. 8-55.
Office of appraisals.
Within the Department, an Office of
Appraisals shall assist local government assessment officials, in counties of
less than 3,000,000 inhabitants, with appraisal of commercial and industrial
properties having an assessment, prior to equalization by the Department, of
$350,000 or more.
The Office shall provide assistance to assessors and
Supervisors of Assessments having a complaint or appeal relating to the
property to be appraised pending before the Board of Review or the State
Property Tax Appeal Board. Such assistance shall be
provided upon request, pursuant to a written agreement between the
Department and the assessing official making the request, specifying the
project involved, the time frame for making the appraisal, the purpose of
the appraisal and the responsibilities of the parties, including agreement
by the local assessing official that the appraisal will be accepted and
utilized in the pending complaint or appeal.
(Source: P.A. 92-301, eff. 1-1-02.)
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(35 ILCS 200/Tit. 3 heading) TITLE 3.
VALUATION AND ASSESSMENT
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(35 ILCS 200/Art. 9 heading) Article 9.
General Valuation Procedures
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(35 ILCS 200/Art. 9 Div. 1 heading) Division 1.
Office Operations
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(35 ILCS 200/9-5)
Sec. 9-5. Rules. Each county assessor, board of appeals, and board of
review shall make and publish reasonable rules for the guidance of persons
doing business with them and for the orderly dispatch of business.
In counties with fewer than 3,000,000 inhabitants, these rules shall not require specific proof to be offered nor limit the nature of evidence which may be offered as a condition of filing an assessment complaint under Section 16-55. In counties with 3,000,000 or more inhabitants, the county assessor and board
of appeals (ending the first Monday in December 1998 and the board of
review beginning the first Monday in December 1998 and thereafter),
jointly shall make and prescribe rules for the assessment of
property and the preparation of the assessment books by the township assessors
in their respective townships and for the return of those books to the county
assessor.
(Source: P.A. 98-322, eff. 8-12-13.)
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(35 ILCS 200/9-10)
Sec. 9-10.
Office hours.
The offices of the chief county assessment officer
shall be open all the year during business hours to hear or receive complaints
or suggestions that property has not been properly assessed.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/9-15)
Sec. 9-15.
Annual meeting of supervisor of assessments.
In all counties of
township organization having a supervisor of assessments, the supervisor of
assessments shall, by January 1 of each year, assemble all assessors and their
deputies for consultation and shall instruct them in uniformity of their
functions. The instructions shall be in writing and available to the public.
Notice of the annual assembly shall be published not more than 30 nor less than
10 days before the assembly in a newspaper published in the township or the tax
assessment district, and if there is no such newspaper, in a newspaper
published in the county and in general circulation in the township or tax
assessment district. At the time of publishing the notice, a press release
giving notice of the assembly shall be given to each newspaper published in the
county and to each commercial broadcasting station whose main office is located
in the county. The assembly is open to the public.
Any assessor or deputy assessor who wilfully refuses or neglects to observe
or follow instructions of the supervisor of assessments, which are in
accordance with law, shall be guilty of a Class B misdemeanor. Any supervisor
of assessments who willfully gives directions which are not in accordance with
law is guilty of a Class B misdemeanor.
(Source: P.A. 84-837; 88-455.)
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(35 ILCS 200/9-20)
Sec. 9-20.
Property record cards.
In all counties, all property record
cards maintained by a township assessor, multi-township assessor, or chief
county assessment officer shall be public records, and shall be available for
public inspection during business hours, subject to reasonable rules and
regulations of the custodian of the records. Upon request and payment of such
reasonable fee established by the custodian, a copy or printout shall be
provided to any person.
Property record cards may be established and maintained on electronic
equipment or microfiche, and that system may be the exclusive record of
property information.
(Source: P.A. 83-1312; 88-455.)
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(35 ILCS 200/9-25)
Sec. 9-25.
Township property record cards.
In counties under township
organization, the township assessors and multi-township assessors shall
allow the supervisor of assessments to make a duplicate copy of any or all
records compiled and maintained by the township assessor and multi-township
assessor. The supervisor of assessments shall make and maintain a complete set
of property record cards. The township or multi-township assessor shall supply
the supervisor of assessments with a copy of all new property record cards as
they are added to the tax rolls.
(Source: P.A. 84-837; 88-455.)
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(35 ILCS 200/9-30)
Sec. 9-30.
Property records systems - Townships and multi-townships.
The
township or multi-township assessor may spend funds for the preparation,
establishment and maintenance of a detailed property record system which would
provide information useful to assessment officials. The assessor also may
enter into contracts with persons, firms or corporations for the preparation
and establishment of the record system. The property record system shall
include up-to-date and complete tax maps, ownership lists, valuation standards
and property record cards, including appraisals, for all or any part of the
property in the township or multi-township assessment district in accordance
with reasonable rules and procedures prescribed by the Department, but the
system and records shall not be considered to be assessments nor limit the
powers and duties of assessing officials. The record shall be available to all
assessing officials and to the public.
(Source: P.A. 82-554; 88-455.)
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(35 ILCS 200/9-35)
Sec. 9-35.
County tax maps - Supervisor of assessments.
Except as
provided in Section 5-1108 of the Counties Code, each supervisor of assessments
shall prepare and maintain, in accordance with rules and procedures prescribed
by the Department, tax maps and up-to-date lists of property owners' names and
addresses and property record cards for all of the property in the county, and
shall procure at regular intervals from the records maintained by the county
recorder information relating to transfers of property. The supervisor of
assessments shall not, however, duplicate the work of any full-time township
assessor or multi-township assessor who maintains up-to-date and complete tax
maps, ownership lists and property record cards in accordance with rules and
procedures prescribed by the Department. This shall not preclude
the maintenance of duplicate records in the supervisor of assessments' office.
This Section shall not prohibit the preparation and setting up of a property
record system (including appraisals) and property record cards as provided for
in other Acts, but such system and records shall not be considered to be
assessments nor limit the powers and duties of the assessors as provided by
this Code. Systems and records or copies of them set up under other Acts may be
maintained by the supervisor of assessments in his or her office. In preparing
the original tax maps, lists and property record cards, he or she shall consult
with the Department and the Department shall furnish to the officer such
supplies and equipment as may, in its judgment, be necessary to set up the
original set of maps, lists and records required by this Section.
(Source: P.A. 86-482; 86-1475; 88-455.)
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(35 ILCS 200/9-40)
Sec. 9-40.
County tax maps; County assessor.
In any county with less than
3,000,000 inhabitants which elects a county assessor under Section 3-45, the
county assessor shall, except as provided in Section 5-1108 of the Counties
Code, prepare and maintain tax maps, up-to-date lists of property owners' names
and addresses, and property record cards for all of the property in the county.
Those documents shall be prepared and maintained in accordance with rules and
procedures prescribed by the Department. The county assessor also shall
procure at regular intervals from the records maintained by the recorder
information relating to transfers of property. The county assessor shall not
duplicate the work of any fulltime township assessor who maintains up-to-date
and complete tax maps, ownership lists and property record cards in accordance
with rules and procedures prescribed by the Department, but this
shall not preclude the maintenance of duplicate copies of those records in
the county assessor's office. This Section does not prohibit
the preparation and setting up of a property record system (including
appraisals) and property record cards as provided for in other Acts, but the
system and records shall not be considered to be assessments nor limit the
powers and duties of the assessors under this Code. Systems and records or
copies of them set up under such other Acts may be maintained by the county
assessor in his or her office. In preparing the original tax maps, lists and
property record cards, the county assessor shall consult with the Department.
The Department shall furnish to that officer supplies and equipment as may, in
its judgment, be necessary to set up the original set of maps, lists and
records required by this Section.
(Source: P.A. 86-1475; 88-455.)
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(35 ILCS 200/9-45) Sec. 9-45. Property index number system. The county clerk in counties of 3,000,000 or more inhabitants and, subject to the approval of the county board, the chief county assessment officer or recorder, in counties of less than 3,000,000 inhabitants, may establish a property index number system under which property may be listed for purposes of assessment, collection of taxes or automation of the office of the recorder. The system may be adopted in addition to, or instead of, the method of listing by legal description as provided in Section 9-40. The system shall describe property by township, section, block, and parcel or lot, and may cross-reference the street or post office address, if any, and street code number, if any. The county clerk, county treasurer, chief county assessment officer or recorder may establish and maintain cross indexes of numbers assigned under the system with the complete legal description of the properties to which the numbers relate. Index numbers shall be assigned by the county clerk in counties of 3,000,000 or more inhabitants, and, at the direction of the county board in counties with less than 3,000,000 inhabitants, shall be assigned by the chief county assessment officer or recorder. Tax maps of the county clerk, county treasurer or chief county assessment officer shall carry those numbers. The indexes shall be open to public inspection and be made available to the public. Any property index number system established prior to the effective date of this Code shall remain valid. However, in counties with less than 3,000,000 inhabitants, the system may be transferred to another authority upon the approval of the county board. Any real property used for a power generating or automotive manufacturing facility located within a county of less than 1,000,000 inhabitants, as to which litigation with respect to its assessed valuation is pending or was pending as of January 1, 1993, may be the subject of a real property tax assessment settlement agreement among the taxpayer and taxing districts in which it is situated. In addition, any real property that is located in a county with fewer than 1,000,000 inhabitants and (i) is used for natural gas extraction and fractionation or olefin and polymer manufacturing or (ii) is used for a petroleum refinery may be the subject of a real property tax assessment settlement agreement among the taxpayer and taxing districts in which the property is situated if litigation is or was pending as to its assessed valuation as of January 1, 2003 or thereafter. Other appropriate authorities, which may include county and State boards or officials, may also be parties to such agreements. Such agreements may include the assessment of the facility or property for any years in dispute as well as for up to 10 years in the future. Such agreements may provide for the settlement of issues relating to the assessed value of the facility and may provide for related payments, refunds, claims, credits against taxes and liabilities in respect to past and future taxes of taxing districts, including any fund created under Section 20-35 of this Act, all implementing the settlement agreement. Any such agreement may provide that parties thereto agree not to challenge assessments as provided in the agreement. An agreement entered into on or after January 1, 1993 may provide for the classification of property that is the subject of the agreement as real or personal during the term of the agreement and thereafter. It may also provide that taxing districts agree to reimburse the taxpayer for amounts paid by the taxpayer in respect to taxes for the real property which is the subject of the agreement to the extent levied by those respective districts, over and above amounts which would be due if the facility were to be assessed as provided in the agreement. Such reimbursement may be provided in the agreement to be made by credit against taxes of the taxpayer. No credits shall be applied against taxes levied with respect to debt service or lease payments of a taxing district. No referendum approval or appropriation shall be required for such an agreement or such credits and any such obligation shall not constitute indebtedness of the taxing district for purposes of any statutory limitation. The county collector shall treat credited amounts as if they had been received by the collector as taxes paid by the taxpayer and as if remitted to the district. A county treasurer who is a party to such an agreement may agree to hold amounts paid in escrow as provided in the agreement for possible use for paying taxes until conditions of the agreement are met and then to apply these amounts as provided in the agreement. No such settlement agreement shall be effective unless it shall have been approved by the court in which such litigation is pending. Any such agreement which has been entered into prior to adoption of this amendatory Act of 1988 and which is contingent upon enactment of authorizing legislation shall be binding and enforceable.(Source: P.A. 103-592, eff. 6-7-24.) |
(35 ILCS 200/9-50)
Sec. 9-50.
Maps and plats.
The chief county assessment officer may make or
purchase maps and plats that will facilitate the business of his or her office.
The maps and plats shall always remain in the office, and will be open and
accessible to the public.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/9-55)
Sec. 9-55.
Survey by owner.
When a property is divided into parcels so that
it cannot be described without describing it by metes and bounds, it is the
duty of the owner to have the land surveyed and platted into lots. The platting
shall be in accord with the Plat Act. The plat shall
be certified and recorded. Any unit of local government responsible for
issuing building permits may require, by ordinance, that the plat be certified
and recorded before the building permit is
issued, unless a
subdivision plat is not required under subsection (b) of Section 1 of the Plat
Act.
The description of property, in accordance with the number and description in
the plat, shall be a valid description of the property described. However, no
plat of a subdivision, vacation or dedication of a tract of land shall be
approved by a city, incorporated town or village officer, nor shall any
recorder record a plat, unless a statement from the county clerk is endorsed
thereon showing that he or she finds no delinquent general taxes, unpaid
current general taxes, delinquent special assessments or unpaid current special
assessments against the tract of land. No officer of a city, village or
incorporated town shall approve the plat of a subdivision of a tract of land
until all deferred installments of outstanding unpaid special assessments are
either certified as paid by the proper collector, or a division thereof is made
in accord with the proposed subdivision and duly approved by the court that
confirmed the special assessment.
(Source: P.A. 90-788, eff. 8-14-98.)
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(35 ILCS 200/9-60)
Sec. 9-60. (Repealed).
(Source: P.A. 88-455. Repealed by P.A. 95-925, eff. 1-1-09.)
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(35 ILCS 200/9-65)
Sec. 9-65.
Reassessment after platting.
Except as
otherwise provided by Section 10-30
with respect to assessments made in counties with less than
3,000,000 inhabitants, whenever acreage property has been
subdivided into lots
and the subdivision has been recorded, the lots shall be reassessed and placed upon
the assessor's books, replacing the acreage
property, as of the first day
of January immediately following the date of the recording or
filing of the subdivision.
(Source: P.A. 83-358; 83-837; 83-1362; 88-455.)
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(35 ILCS 200/Art. 9 Div. 2 heading) Division 2.
Assessment authority
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(35 ILCS 200/9-70)
Sec. 9-70.
Assessment authority.
The Department shall assess all pollution
control facilities, low sulfur dioxide emission coal fueled devices, and
property owned or used by railroad companies operating within this State,
except noncarrier real estate. Local assessment officers shall assess all other
property not exempted from taxation.
(Source: P.A. 81-838; 88-455.)
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(35 ILCS 200/9-75)
Sec. 9-75.
Revisions of assessments; Counties of less than 3,000,000.
The
chief county assessment officer of any county with less than 3,000,000
inhabitants, or the township or multi-township assessor of any township in that
county, may in any year revise and correct an assessment as appears to be just.
Notice of the revision shall be given in the manner provided in Section 12-10
and 12-30 to the taxpayer whose assessment has been changed.
(Source: P.A. 81-838; 88-455.)
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(35 ILCS 200/9-80)
Sec. 9-80. Authority to revise assessments; Counties of less than 3,000,000. The chief county assessment officer in counties with less than 3,000,000
inhabitants shall have the same authority as the township or multi-township
assessor to assess and to make changes or alterations in the assessment of
property, and shall assess and make such changes or alterations in the
assessment of property as though originally made. Changes by the chief county
assessment officer in valuations shall be noted in a column provided, and no
change shall be made in the original assessor's figures.
When the chief county assessment officer or his or her deputy views property
for the purposes of assessing the property or determining whether a change or
alteration in the assessment of the property is required, he or she shall give
notice to the township assessor by U.S. Mail at least 5 days but not more than
30 days prior to the viewing, so that the assessor may arrange to be present at
the viewing, except if the township or multi-township assessor fails to timely return the assessment books or workbooks as required by Section 9-230. He or she shall also give notice to owners of the properties by
means of notices in a paper of general circulation in the township. The
notices shall state the chief county assessment officer's intention to view the
property but need not specify the date and time of the viewing. When the chief
county assessment officer or his or her deputy is present at the property to be
viewed, immediately prior to the viewing, he or she shall make a reasonable
effort to ascertain if the owner or his or her representative, or the assessor,
are on the premises and to inform them of his or her intention to view the
property. Failure to provide notice to the township assessor and owner shall
not of and by itself invalidate any change in an assessment. A viewing under
this Section and Section 9-155 means actual viewing of the visible property in
its entirety from, on or at the site of the property.
All changes and alterations in the assessment of property shall be subject to
revision by the board of review in the same manner that original assessments
are reviewed.
(Source: P.A. 96-486, eff. 8-14-09.)
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(35 ILCS 200/9-85)
Sec. 9-85.
Revision of assessments by county assessor and board of
review;
counties of 3,000,000
or more. In counties with 3,000,000 or more inhabitants, the county assessor
shall have authority annually to revise the assessment books and correct them
as appears to be just; and on complaint in writing in proper form by any
taxpayer, and after affording the taxpayer an opportunity to be heard thereon,
he or she shall do so at any time, until the assessment is verified. An entry
upon the assessment books does not constitute an assessment until the
assessment is verified. When a notice is to be mailed under Section 12-55 and
the address that appears on the assessor's records is the address of a mortgage
lender or the trustee, where title to the property is held in a land trust, or
in any event whenever the notice is mailed by the assessor to a taxpayer at or
in care of the address of a mortgage lender or a trustee where the title to the
property is held in a land trust, the mortgage lender or the trustee within 15
days of the mortgage lender's or the trustee's receipt of such notice shall
mail a copy of the notice to each mortgagor of the property referred to in the
notice at the last known address of each mortgagor as shown on the records of
the mortgage lender, or to each beneficiary as shown on the records of the
trustee.
All changes and alterations pursuant to Section 16-95 or Section 16-120 in
the assessment
of
property shall be subject
to
revision and entry into the assessment books by the board of appeals (until
the first Monday in December 1998 and the board of review beginning the
first Monday in December 1998 and thereafter) in the same manner
as the original assessments.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/Art. 9 Div. 3 heading) Division 3.
Assessment books.
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(35 ILCS 200/9-90)
Sec. 9-90.
Procuring assessment books.
The county clerk shall procure all
necessary books and blanks required by this Code to be used in the
assessment of property and collection of taxes, at the expense of the county.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/9-95)
Sec. 9-95.
Listing of property.
All property subject to taxation under this
Code, including property becoming taxable for the first time, shall be listed
by the proper legal description in the name of the owner, and assessed at the
times and in the manner provided in Sections 9-215 through 9-225, and also in
any year that the Department orders a reassessment (to the extent the
reassessment is so ordered), with reference to the amount owned on January 1 in
the year for which it is assessed, including all property purchased that day.
The assessment, as modified or equalized or changed as provided by law, shall
be the assessment upon which taxes shall be levied and extended during the
general assessment period for which the assessment is made, or during
the remainder of that general assessment period for any property reassessed
by order of the Department. No assessment shall be considered illegal by reason
of not having been listed or assessed in the name of the owner or owners.
(Source: P.A. 85-1221; 86-1481; 88-455.)
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(35 ILCS 200/9-100)
Sec. 9-100.
Assessment list; Delivery of books.
Before January 1 in each
year of the general assessment, as provided in Sections 9-215 through 9-225,
each county clerk shall make up the list of property to be assessed for taxes
for the townships or taxing districts in the county, in books for that purpose.
Annually, before January 1, he or she shall make up lists of properties which
are taxable, or which become taxable for the first time, and which are not
already listed, and make up lists of properties which have been subdivided and
not listed by the proper description. The county clerk shall enter in the
proper column, opposite the respective parcels, the name of the owner, or other
such persons, so far as he is able to ascertain the names. The lists shall
contain columns to show the number of acres or lots improved, and the assessed
value; the assessed value of improvements; the total value; and other
information as may be required. The county clerk shall also have prepared and
ready for delivery all blanks necessary in the assessment of property, and
shall deliver those blanks to the assessors along with the assessment books or
lists. The books or lists may be completed and delivered by townships or taxing
districts without waiting for the completion of all the books or lists, but all
assessment books or lists shall be delivered by the county clerk to the chief
county assessment officer on or before January 1. The books or lists shall be
made in duplicate.
(Source: P.A. 86-1481; 88-455.)
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(35 ILCS 200/9-105)
Sec. 9-105.
Makeup of assessment books by townships.
The books for the
assessment of property, in counties not under township organization, shall be
made up by congressional townships, but parts or fractional townships may be
added to full townships, at the discretion of the county board. In counties
under township organization, the books shall be made to correspond with the
organized townships. Separate books shall be made for the assessment of
property and the collection of all taxes and special assessments thereon,
within the corporate limits of cities, incorporated towns and villages, if
ordered by the county board.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/9-110)
Sec. 9-110.
Railroad assessment book.
The county clerk shall procure, at the
expense of the county, a record book in a form prescribed by the Department, in
which to enter railroad property as listed for taxation, and shall enter the
valuations assessed, corrected and equalized in the manner provided by law.
The county clerk shall extend all the taxes for which the property is liable
against its equalized assessed value. At the time fixed by law for delivering
tax books to the county collector, the clerk shall attach a warrant, under his
or her seal of office, and deliver the book to the county collector. The county
collector shall collect the taxes charged against railroad property, and pay
over and account for the taxes in the manner provided in other cases. The book
shall be returned by the collector and filed in the office of the county clerk.
The taxes on all railroad property shall be extended as on other property, and
shall be subject to the same penalties, dates of payment and methods of
enforcement as other property taxes.
(Source: Laws 1945, p. 1212; P.A. 88-455.)
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(35 ILCS 200/9-115)
Sec. 9-115.
Parcels in more than one taxing district.
When any property is
situated in more than one township or taxing district, or is situated and
assessed in any drainage district, for drainage purposes, the portion in each
township or taxing district shall be listed separately. The lands in any
drainage district shall be listed so as to correspond, as nearly as possible,
to the respective subdivisions and descriptions in the latest assessment roll
of the drainage district.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/9-120)
Sec. 9-120.
Combined listings.
When a whole section, half section, quarter
section, or half-quarter section of property, belongs to the same owner, it
may, and shall, at the request of the owner or his or her agent, be listed as
one tract, and when all lots in the same block belong to the same owner they
may, and shall, at the request of the owner or his or her agent, be listed as a
block. When several adjoining lots in the same block belong to the same owner,
they may, and shall, at the request of the owner or his or her agent, be
included in one description. However, this Section shall not apply to property
on which delinquent or forfeited taxes are outstanding.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/9-125)
Sec. 9-125.
Verification of assessment lists.
The county clerk shall compare
the lists of property with the list of taxable property on file in his or her
office.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/9-130)
Sec. 9-130.
Delivery of assessment books.
The chief county assessment
officer shall call upon the county clerk on or before the first day of January
in each year and receive the assessment books and blanks as prepared by the
county clerk for the assessment of property for that year.
(Source: P.A. 86-678; 88-455.)
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(35 ILCS 200/9-135)
Sec. 9-135.
Correction of assessment lists.
If the assessor or chief county
assessment officer finds that any property subject to taxation, or special
assessment, has not been returned to him or her by the clerk, or has not been
described in the subdivisions or manner required by this Code, he or she shall
correct the return of the clerk, and shall list and assess the property in the
manner required by law.
The assessor or chief county assessment officer shall, also, from time to
time, make alterations in the description of property as he or she may find
necessary. When property has been subdivided since the making of the general
assessment, the assessor or chief county assessment officer shall from time to
time correct the descriptions so that they correspond to the subdivision, and
distribute the assessment in the proper proportions among the parcels into
which the land has been subdivided; and in case of a vacation of a subdivision
readjust the description of the assessment accordingly.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/9-140)
Sec. 9-140.
Loss or destruction of assessment books.
When all or any part of
the assessment rolls or collectors' books of any county, or other taxing
district are lost or destroyed by any means whatever, a new assessment, or new
books, as the case may require, shall be made under the direction of the county
board. The board shall, in those cases, fix reasonable times and dates for
performing the work of assessment, equalization, levy, extension and
collection of taxes, and paying over the same, or making new books, as the
circumstances of the case may require. All provisions of this Code
apply to the dates fixed by the county board, in the same manner that they
apply to the dates for similar purposes, as fixed by this Code. The
presiding officer of the county board may select and appoint persons, with the
advice and consent of the county board, when he or she finds it necessary, to
carry out provisions of this section.
(Source: P.A. 78-1128; 88-455.)
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(35 ILCS 200/Art. 9 Div. 4 heading) Division 4.
Valuation procedures
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(35 ILCS 200/9-145)
Sec. 9-145.
Statutory level of assessment.
Except in counties with more
than 200,000 inhabitants which classify property for purposes of taxation,
property shall be valued as follows:
(a) Each tract or lot of property shall be valued at | ||
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(b) Each taxable leasehold estate shall be valued at | ||
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(c) Each building or structure which is located on | ||
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(d) Any property on which there is a coal or other | ||
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(e) In the assessment of property encumbered by | ||
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This Section is subject to and modified by Sections 10-110 through 10-140 and
11-5 through 11-65.
(Source: P.A. 91-497, eff. 1-1-00.)
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(35 ILCS 200/9-150)
Sec. 9-150.
Classification of property.
Where property is classified for
purposes of taxation in accordance with Section 4 of Article IX of the
Constitution and with such other limitations as may be prescribed by law, the
classification must be established by ordinance of the county board. If not so
established, the classification is void.
(Source: P.A. 78-700; 88-455.)
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(35 ILCS 200/9-155)
Sec. 9-155.
Valuation in general assessment years.
On or before June 1 in
each general assessment year in all counties with less than 3,000,000
inhabitants, and as soon as he or she reasonably can in each general assessment
year in counties with 3,000,000 or more inhabitants, or if any such county is
divided into assessment districts as provided in Sections 9-215 through 9-225,
as soon as he or she reasonably can in each general assessment year in those
districts, the assessor, in person or by deputy, shall actually view and
determine as near as practicable the value of each property listed for taxation
as of January 1 of that year, or as provided in Section 9-180, and assess the
property at 33 1/3% of its fair cash value, or in accordance with Sections
10-110 through 10-140 and 10-170 through 10-200, or in accordance with a county
ordinance adopted under Section 4 of Article IX of the Constitution of
Illinois. The assessor or deputy shall set down, in the books furnished for
that purpose the assessed valuation of properties in one column, the assessed
value of improvements in another, and the total valuation in a separate column.
(Source: P.A. 86-1481; 87-1189; 88-455.)
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(35 ILCS 200/9-160)
Sec. 9-160.
Valuation in years other than general assessment years.
On or
before June 1 in each year other than the general assessment year, in all
counties with less than 3,000,000 inhabitants, and as soon as he or she
reasonably can in counties with 3,000,000 or more inhabitants, the assessor
shall list and assess all property which becomes taxable and which is not upon
the general assessment, and also make and return a list of all new or added
buildings, structures or other improvements of any kind, the value of which had
not been previously added to or included in the valuation of the property on
which such improvements have been made, specifying the property on which each
of the improvements has been made, the kind of improvement and the value which,
in his or her opinion, has been added to the property by the improvements. The
assessment shall also include or exclude, on a proportionate basis in
accordance with the provisions of Section 9-180, all new or
added buildings, structures or other improvements, the value of which was
not included in the valuation of the property for that year, and all
improvements which were destroyed or removed. In case of the destruction or
injury by fire, flood, cyclone, storm or otherwise, or removal of any
structures of any kind, or of the destruction of or any injury to orchard
timber, ornamental trees or groves, the value of which has been included in any
former valuation of the property, the assessor shall determine as near as
practicable how much the value of the property has been diminished, and make
return thereof.
Beginning January 1, 1996, the authority within a unit of local government
that is responsible for issuing building or occupancy permits shall notify the
chief county assessment officer, by December 31 of the assessment year, when a
full or partial occupancy permit has
been issued for a
parcel of real property. The chief county assessment officer shall
include in the assessment of the property for the current year the
proportionate value of new or added improvements on that property from the date
the occupancy permit was issued or from the date the new or added
improvement was
inhabitable and fit for occupancy or for intended customary use until December 31 of that year. If the chief county
assessment officer has already certified the books for the year, the board of
review or interim board of review shall assess the new or added improvements on
a proportionate basis for the year in which the occupancy permit was issued or the new or added
improvement was
inhabitable and fit for occupancy or for intended customary use.
The proportionate value of
the
new or added improvements may be assessed by the board of review
or interim
board of review as omitted property pursuant to Sections 9-265, 9-270, 16-50
and 16-140 in a subsequent year on a proportionate basis for the year in which
the occupancy permit was
issued or the new or added improvement was
inhabitable and fit for occupancy or for intended customary use
if it was not assessed in that year.
(Source: P.A. 91-486, eff. 1-1-00.)
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(35 ILCS 200/9-165)
Sec. 9-165.
Definitions.
As used in Sections 9-160 and 9-180:
"Municipality" means a city, village or incorporated town.
"Governing body" means (a) the corporate authorities of a municipality
with respect to territory within its corporate limits and (b) the county
board with respect to territory in the county not within the corporate
limits of any municipality.
"Occupancy permit" means the certificate or permit, by whatever
name denominated, which a municipality or county, under its authority to
regulate the construction of buildings, issues as evidence that all
applicable requirements have been complied with and requires before any
new, reconstructed or remodeled building may be lawfully occupied.
(Source: P.A. 91-357, eff. 7-29-99; 91-486, eff. 1-1-00.)
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(35 ILCS 200/9-170)
Sec. 9-170.
(Repealed).
(Source: P.A. 88-455. Repealed by 89-412, eff. 11-17-95.)
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(35 ILCS 200/9-175)
Sec. 9-175.
Owner on assessment date.
The owner of property on January 1 in
any year shall be liable for the taxes of that year, except that when coal has
been separated from the land by deed or lease, the owner or lessee of the coal
shall be liable for the taxes on the coal in the year of first production and
each year thereafter until production ceases. Subject to the provisions of
Section 20-210 for payment of current taxes on a specified part or undivided
share of property, in all cases of property having more than one owner as of
January 1 of any year, each owner is liable jointly and severally in any action
under Section 21-440 for all taxes of that year.
(Source: P.A. 86-949; 87-818; 88-455.)
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(35 ILCS 200/9-180)
Sec. 9-180.
Pro-rata valuations; improvements or removal of improvements.
The owner of property on January 1 also shall be liable, on a proportionate
basis, for the increased taxes occasioned by the construction of new or added
buildings, structures or other improvements on the property from the date when
the occupancy permit was issued or from the date the new or added
improvement was inhabitable and fit for occupancy or for
intended customary use to December 31 of that year. The owner of the improved property shall
notify the assessor, within 30 days of the issuance of an occupancy permit
or within 30 days of completion of the improvements, on a
form prescribed by that official, and request that the property be reassessed.
The notice shall be sent by certified mail, return receipt requested and shall
include the legal description of the property.
When, during the previous calendar year, any buildings,
structures or other improvements on the property were destroyed and
rendered uninhabitable or otherwise unfit for occupancy or for customary
use by accidental means (excluding destruction resulting from the willful
misconduct of the owner of such property), the owner of the property
on January 1 shall be entitled, on a proportionate basis, to a diminution
of assessed valuation for such period during which the improvements were
uninhabitable or unfit for occupancy or for customary use. The owner of
property entitled to a diminution of assessed valuation shall, on a form
prescribed by the assessor, within 90 days after the destruction of any
improvements or, in counties with less than 3,000,000 inhabitants within 90
days after the township or multi-township assessor has mailed the application
form as required by Section 9-190, file with the assessor for the decrease of
assessed valuation. Upon failure so to do within the 90 day period, no
diminution of assessed valuation shall be attributable to the property.
Computations under this Section shall be on the basis of a year of 365 days.
(Source: P.A. 91-486, eff. 1-1-00.)
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(35 ILCS 200/9-185)
Sec. 9-185.
Change in use or ownership.
The purchaser of
property on January 1 shall be considered as the
owner on that day. However, when a fee
simple title or
lesser interest in property is purchased, granted, taken or otherwise
transferred for a use exempt from taxation under this Code, that property
shall be exempt from taxes from the date of the right of possession,
except that property acquired by condemnation is exempt as of the date the
condemnation petition is filed.
Whenever a fee simple title or
lesser interest in property is purchased, granted, taken or otherwise
transferred from a use exempt from taxation under this Code to a
use not so exempt, that property shall be subject to taxation from the date
of purchase or conveyance. It shall be the obligation of the titleholder of
record in such cases where there is a change in use or a change in a
leasehold estate or, in cases where there has been a purchase, grant,
taking or transfer, it is the obligation of the transferee to notify the
chief county assessment officer within 30 days of that
action. Failure to give the notification, resulting in the assessing
official continuing to list the property as exempt in subsequent years,
shall cause the property to be considered omitted property for the purpose
of this Code. In those cases the county collector is authorized to issue a
tax bill to the person holding title to the property in that part of the
year during which it was not exempt from taxation for that part of
the year and to accept payment of the bill as full and final settlement of
tax liability for the year involved.
(Source: P.A. 86-949; 87-818; 88-455.)
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(35 ILCS 200/9-190)
Sec. 9-190.
Damaged or destroyed property.
(a) When a property in a county with less than 3,000,000 inhabitants has
been destroyed or rendered uninhabitable or otherwise unfit for occupancy or
customary use by natural disaster or accidental means, the township assessor
shall send to the owner by certified mail an application form for reduction of
the assessed valuation of that property as provided in Section 9-180.
(b) Whenever an official, employee, or other representative of a municipal
fire department, fire protection district, volunteer fire
protection association, or emergency services and disaster agency of a
political subdivision of this State is required by law to make an official
report to another government official or agency concerning a natural
disaster or accident that is likely to cause real property to have a diminished
assessed valuation, that official, employee, or representative shall
make a copy of the report available to the property owner on the owner's
request and shall insure that the report contains the following notice:
NOTICE TO PROPERTY OWNER
If your property has been damaged you may be eligible | ||
| ||
(c) Regardless of whether an official report concerning the natural disaster
or accident is issued under subsection (b), the property owner may notify the
township assessor of the property's destruction, uninhabitability, or unfitness
for occupancy or normal use.
(Source: P.A. 87-818; 88-455; incorporates 88-221; 88-670, eff. 12-2-94.)
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(35 ILCS 200/9-195)
(Text of Section WITH the changes made by P.A. 97-1161, which has been held unconstitutional) Sec. 9-195. Leasing of exempt property.
(a) Except as provided in Sections 15-35, 15-55, 15-60, 15-100,
15-103, 15-160, and 15-185,
when property which is exempt from taxation is leased to another whose property
is not exempt, and the leasing of which does not make the property taxable,
the leasehold estate and the appurtenances shall be listed as the property of
the lessee thereof, or his or her assignee. Taxes on that property shall be
collected in the same manner as on property that is not exempt, and the lessee
shall be liable for those taxes. However, no tax lien shall attach to the
exempt real estate. The changes made by Public Act 90-562 and by Public Act 91-513 are declaratory of existing law
and shall not be construed as a new enactment. The changes made by Public Acts
88-221 and 88-420 that are incorporated into this Section by Public Act 88-670 are declarative of existing law and are not a new enactment.
(b) The provisions of this Section regarding taxation of leasehold interests
in exempt property do not apply to any leasehold interest created pursuant to
any transaction described in subsection (e) of Section 15-35, subsection (c-5)
of Section 15-60, subsection (b) of Section 15-100, Section 15-103, Section 15-160, or
Section 15-185 of this Code or Section 6c of the Downstate Forest Preserve District Act.
(Source: P.A. 99-219, eff. 7-31-15; 99-642, eff. 7-28-16.)
(Text of Section WITHOUT the changes made by P.A. 97-1161, which has been held unconstitutional) Sec. 9-195. Leasing of exempt property.
(a) Except as provided in Sections 15-35, 15-55, 15-60, 15-100,
15-103, and 15-185,
when property which is exempt from taxation is leased to another whose property
is not exempt, and the leasing of which does not make the property taxable,
the leasehold estate and the appurtenances shall be listed as the property of
the lessee thereof, or his or her assignee. Taxes on that property shall be
collected in the same manner as on property that is not exempt, and the lessee
shall be liable for those taxes. However, no tax lien shall attach to the
exempt real estate. The changes made by Public Act 90-562 and by Public Act 91-513 are declaratory of existing law
and shall not be construed as a new enactment. The changes made by Public Acts
88-221 and 88-420 that are incorporated into this Section by Public Act 88-670 are declarative of existing law and are not a new enactment.
(b) The provisions of this Section regarding taxation of leasehold interests
in exempt property do not apply to any leasehold interest created pursuant to
any transaction described in subsection (e) of Section 15-35, subsection (c-5)
of Section 15-60, subsection (b) of Section 15-100, Section 15-103, or
Section 15-185 of this Code or Section 6c of the Downstate Forest Preserve District Act.
(Source: P.A. 99-219, eff. 7-31-15; 99-642, eff. 7-28-16.) |
(35 ILCS 200/9-200)
Sec. 9-200.
Previously exempt property.
Property that is purchased,
granted, taken or otherwise transferred from a use exempt from taxation under
this Code to a use not so exempt shall be subject to taxation from the date of
change of use, purchase or conveyance. In those cases the county collector may
issue a tax bill to the person holding title to the property for that part of
the year during which it was not exempt, and may accept payment of the bill as
full and final settlement of tax liability for that year.
(Source: P.A. 86-1481; 88-455.)
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(35 ILCS 200/9-205)
Sec. 9-205.
Equalization.
When deemed necessary to equalize assessments
between or within townships or between classes of property, or when deemed
necessary to raise or lower assessments within a county or any part thereof to
the level prescribed by law, changes in individual assessments may be made by a
township assessor or chief county assessment officer, under Section 9-75, by
application of a percentage increase or decrease to each assessment.
(Source: P.A. 81-1034; 88-455.)
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(35 ILCS 200/9-210)
Sec. 9-210.
Equalization by chief county assessment officer; counties
of less than 3,000,000. The chief county assessment officer in a county with
less than 3,000,000 inhabitants shall act as an equalizing authority for each
county in which he or she serves. The officer shall examine the assessments in
the county and shall equalize the assessments by increasing or reducing the
entire assessment of property in the county or any area therein or of any class
of property, so that the assessments will be at 33 1/3% of fair cash value. The
equalization process and analysis described in this Section shall apply to all
property except farm and coal properties assessed under Sections 10-110 through
10-140 and 10-170 through 10-200.
For each township or assessment district in the county, the supervisor of
assessments shall annually determine the percentage relationship between the
estimated 33 1/3% of the fair cash value of the property and
the assessed valuations at which the property is listed for each township,
multi-township or assessment district. To make this analysis, he or she shall
use property transfers, property appraisals, and other means as he or she deems
proper and reasonable.
With the ratio determined for each township or assessment district,
the supervisor of assessments shall then determine the percentage to be
added to or deducted from the aggregate assessments in each township or
assessment district, other than property assessed under Sections 10-110 through
10-140 and 10-170 through 10-200, in order to produce a ratio of assessed value
to fair cash value of 33 1/3%. That percentage shall be issued as an
equalization factor for each township or assessment district within each county
served by the chief county assessment officer. The assessment officer shall
then change the assessment of each parcel of property by application of the
equalization factor.
(Source: P.A. 88-455; 88-670, eff. 12-2-94.)
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(35 ILCS 200/9-213)
Sec. 9-213. Explanation of equalization factors. The chief county assessment officer in every county with less than 3,000,000 inhabitants must provide a plain-English explanation of all township, county, and State equalization factors, including the rationale and methods used to determine the equalizations. If a county Internet website exists, this explanation must be published thereon, otherwise it must be available to the public upon request at the office of the chief county assessment officer.
(Source: P.A. 96-122, eff. 1-1-10.) |
(35 ILCS 200/9-215)
Sec. 9-215.
General assessment years; counties of less than 3,000,000.
Except as provided in Sections 9-220 and 9-225, in counties having the
township form of government and with less than 3,000,000 inhabitants, the
general assessment years shall be 1995 and every fourth year thereafter. In
counties having the commission form of government and less than 3,000,000
inhabitants, the general assessment years shall be 1994 and every fourth year
thereafter.
(Source: P.A. 86-1481; 87-1189; 88-455.)
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(35 ILCS 200/9-220)
Sec. 9-220.
Division into assessment districts; assessment years;
counties of 3,000,000 or more.
(a) Notwithstanding any other provision in this
Code to the contrary, until January 1, 1996,
the county board of a county with 3,000,000 or more
inhabitants may by resolution divide the county into any number of assessment
districts. If the county is organized into townships, the assessment districts
shall follow township lines. The assessment districts shall divide, as near as
practicable, the work of assessing the property in the county into equal parts
but neither the area nor the number of parcels need be equal in the assessment
districts. The resolution shall number the assessment districts and provide
for a general reassessment of each district at regular intervals determined by
the county board.
(b) Beginning January 1, 1996, in counties with 3,000,000 or more
inhabitants, assessment districts
shall be subject to general reassessment according to the
following schedule:
(1) The first assessment district shall be subject to | ||
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(2) The second assessment district shall be subject | ||
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(3) The third assessment district shall be subject to | ||
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The boundaries of the 3 assessment districts are as follows: (i) the first
assessment district shall be that portion of the county located within the
boundaries of a municipality with 1,000,000 or more inhabitants, (ii) the
second assessment district shall be that portion of the county that lies north
of State Route 64 (North
Avenue) and outside the boundaries of a municipality with 1,000,000 or more
inhabitants, and (iii) the third assessment district shall be that portion of
the county that lies south of State Route 64 (North Avenue) and outside the
boundaries of a
municipality with 1,000,000 or more inhabitants.
(Source: P.A. 88-455; 89-126, eff. 7-11-95.)
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(35 ILCS 200/9-225)
Sec. 9-225.
Division of county into four assessment districts.
Resolutions of any county board dividing the county into four assessment
districts, if adopted before January 1, 1990, shall remain valid thereafter
unless and until repealed by the county board.
The county board of any county may, by resolution adopted after
January 1, 1992, divide the county into 4 assessment districts. The county
clerk shall forward a copy of the resolution to the Department. The assessment
districts shall follow township lines if the county is organized into
townships, and shall divide, as near as may be, the work of assessing the
property in the county into 4 equal parts. Neither the area nor the number of
parcels of property need be equal in the 4 assessment districts. The
resolution shall number the assessment districts 1 to 4 inclusive. The general
assessment years for assessment district number 1 shall be 1992 and every
fourth year thereafter; for assessment district number 2, the general
assessment years shall be 1993 and every fourth year thereafter; for assessment
district number 3, the general assessment years shall be 1994 and every fourth
year thereafter; and for assessment district number 4, the general assessment
years shall be 1995 and every fourth year thereafter. However, the general
assessments shall not include property constituting a farm which is assessed
under Sections 10-110 through 10-140. The county board of any county divided
into assessment districts under this paragraph may provide by resolution for
the assessment of the entire county in the general assessment year provided by
law for that county and for the dissolution of the assessment district after
the first such assessment.
(Source: P.A. 86-1481; 87-1189; 88-455.)
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(35 ILCS 200/9-230)
Sec. 9-230. Return of township or multi-township assessment books. (a) The
township or multi-township assessors in counties with less than
600,000
inhabitants, based on the 2000 federal decennial census, shall, on or before June 15 of the assessment year, return
the assessment books or workbooks to the supervisor of
assessments.
The township or multi-township assessors in counties with 600,000 or more but
no more than 700,000 inhabitants, based on the 2000 federal decennial census, shall, on or before July 15 of the assessment year, return the assessment books or
workbooks to the supervisor of assessments.
The township or multi-township assessors in counties with less than 3,000,000
inhabitants, but more than 700,000
inhabitants, based on the 2000 federal decennial census, shall, on or
before November 15
of the assessment year, return the assessment books or workbooks to the
supervisor of assessments. If a township or
multi-township assessor in a county
with less than 3,000,000 inhabitants, based on the 2000 federal decennial census, does
not return the assessment books or work books within the required time, the
supervisor of assessments may take possession of the books and complete the
assessments pursuant to law. Each of the books shall be verified by affidavit
by the assessor substantially as follows:
State of Illinois) )ss.County of .......)
I do solemnly swear that the book or books .... in number, to which this
affidavit is attached, contains a complete list of all of the property in the
township or multi-township or assessment district herein described subject to
taxation for the year .... so far as I have been able to ascertain, and that
the assessed value set down in the proper column opposite the descriptions of
property is a just and equal assessment of the property according to law.
Dated ...............
(b) If the supervisor of assessments determines that the township or
multi-township assessor has not completed the assessments as required by law
before returning the assessment books under this Section, the county board may
submit a bill to the township board of trustees for the reasonable costs
incurred by the supervisor of assessments in completing the assessments.
The moneys collected under this subsection may be used by the supervisor of assessments only for the purpose of recouping costs incurred in completing the assessments.
(Source: P.A. 96-486, eff. 8-14-09; 97-797, eff. 1-1-13.)
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(35 ILCS 200/9-235)
Sec. 9-235.
Failure to complete assessments.
If the board of review,
in any county under township organization with less than 3,000,000 inhabitants,
fails to complete its work for the assessment year by the next January 1, the
supervisor of assessments shall issue work books to the township assessors
until the board of review completes its work.
(Source: P.A. 85-1253; 88-455.)
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(35 ILCS 200/9-240)
Sec. 9-240.
Assessment book totals.
The assessor and chief county assessment
officer shall add up and note the aggregate of each column in the assessment
books; and shall also add in each book, under proper headings, a tabular
statement, showing the footings of the several columns upon each page; and
shall add up and set down the total of each column. When the assessor or chief
county assessment officer returns several assessment books, he or she shall, in
addition to this tabular statement, return a similar statement showing the
totals of all the books.
(Source: P.A. 83-121; 88-455.)
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(35 ILCS 200/9-245)
Sec. 9-245. Return of books to board of review; counties of less than
3,000,000. In counties with less than 3,000,000 inhabitants, the chief county
assessment officer shall on or before the third Monday in June of the
assessment year, or on or before the 90th day following the certification of the final township assessment roll in the county, certified pursuant to Section 9-230 of this Code, whichever is later, return the assessment books to the board of review verified by
affidavit, substantially in the following form:
State of Illinois) )ss........... County)
I,...., chief county assessment officer do solemnly swear that this
book contains a correct and full list of all the property subject to taxation
in ...., so far as I have been able to ascertain the same; and
that the assessed value set down in the column opposite the descriptions of
property is a just and equitable assessment under the law, to the best of my
knowledge and belief, and that the footings of the columns and the
accompanying tabular statement, are correct to the best of my knowledge and
belief.
Dated ..........
(Source: P.A. 99-573, eff. 7-15-16.)
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(35 ILCS 200/9-250)
Sec. 9-250.
Abstract of assessment by county clerk.
Annually, upon receipt
of the assessment books from the board of review or board of appeals, each
county clerk shall make out and, within 30 days, transmit to the Department, on
forms provided or approved by the Department, an abstract of the assessment of
property. The values to be given in the abstracts shall be the assessed
valuations.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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(35 ILCS 200/9-255)
Sec. 9-255.
Statement of incomplete assessments.
In case of the failure
of any assessor to certify the assessment within the time specified in this
Act, each county clerk shall transmit to the Department a statement of the
assessment in all the townships or districts from which returns have been
received, together with a statement of the amount of taxable property assessed
in the defaulting townships or districts for the previous year.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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(35 ILCS 200/Art. 9 Div. 5 heading) Division 5.
Omitted property
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(35 ILCS 200/9-260)
Sec. 9-260. Assessment of omitted property; counties of 3,000,000 or
more. (a) After signing the affidavit, the county assessor
shall have power, when directed by the board of
appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter), or on his or her own
initiative, subject to the limitations of Sections 9-265 and 9-270, to assess properties which
may have been omitted from assessments
for the current year and not more than 3 years prior to the current year for which the property was
liable to be taxed, and for which the tax has not been paid, but only on notice
and an opportunity to be heard in the manner and form required by law, and
shall enter the assessments upon the assessment books. Any notice shall include (i) a request that a person receiving the notice who is not the current taxpayer contact the office of the county assessor and explain that the person is not the current taxpayer, which contact may be made on the telephone, in writing, or in person upon receipt of the notice, and (ii) the name, address, and telephone number of the appropriate personnel in the office of the county assessor to whom the response should be made. Any time period for the review of an omitted assessment included in the notice shall be consistent with the time period established by the assessor in accordance with subsection (a) of Section 12-55. No charge for tax of
previous years shall be made against any property if (1) the assessor failed to notify the board of review of the omitted assessment in accordance with subsection (a-1) of this Section; (2) the property was last
assessed as unimproved, the owner of such property gave notice of
subsequent improvements and requested a reassessment as required by Section
9-180, and reassessment of the property was not made within the 16-month
period immediately following the receipt of that notice; (3) the owner of the property gave notice as required by Section 9-265; (4) the assessor received a building permit for the property evidencing
that new construction had occurred or was occurring on the property but
failed to list the improvement on the tax rolls; (5) the assessor
received a plat map, plat of survey, ALTA survey, mortgage survey, or
other similar document containing the omitted property but failed to
list the improvement on the tax rolls; (6) the assessor received a real
estate transfer declaration indicating a sale from an exempt property
owner to a non-exempt property owner but failed to list the property on
the tax rolls; or (7) the property was the subject of an assessment
appeal before the assessor or the board of review that had included the
intended omitted property as part of the assessment appeal and provided
evidence of its market value. (a-1) After providing notice and an opportunity to be heard as
required by subsection (a) of this Section, the assessor shall render a
decision on the omitted assessment, whether or not the omitted
assessment was contested, and shall mail a notice of the decision to the
taxpayer of record or to the party that contested the omitted assessment. The notice of decision shall contain a statement that the
decision may be appealed to the board of review. The decision and all
evidence used in the decision shall be transmitted by the assessor to
the board of review on or before the dates specified in accordance with
Section 16-110.
(b) Any taxes based on the omitted assessment of a property pursuant to
Sections
9-260 through 9-270 and Sections 16-135 and 16-140 shall be prepared and mailed at the same time as the
estimated first
installment property tax bill for the preceding year (as described in
Section 21-30)
is prepared and mailed. The omitted assessment tax bill
is not due
until the date on which the second installment property tax bill for the
preceding
year becomes due. The omitted assessment tax bill shall be deemed
delinquent
and shall bear interest beginning on the day after the due date of the second
installment
(as described in Section 21-25). In counties with 3,000,000 or more inhabitants, any taxes for omitted assessments for a tax year before tax year 2023 that are deemed
delinquent
after the due date of the second installment tax bill shall bear
interest at the rate of
1.5% per month, or portion thereof, until paid or forfeited (as described in
Section 21-25). In counties with 3,000,000 or more inhabitants, any taxes for omitted assessments for tax year 2023 or thereafter that are deemed delinquent after the due date of the second installment tax bill shall bear interest at the rate of 0.75% per month, or portion thereof, until paid or forfeited (as described in Section 21-25).
(c) The
assessor shall have no power to change the assessment or alter the
assessment books in any other manner or for any other purpose so as to
change or affect the taxes in that year, except as ordered by the board of
appeals (until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter). The county
assessor shall make
all changes and corrections ordered by the board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter).
The county assessor may for the purpose
of revision by the board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
certify the assessment books
for any town or taxing district after or when such books are completed.
(Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/9-265)
Sec. 9-265. Omitted property; interest; change in exempt use or ownership. (a)
If any property is omitted in the assessment of any year or years, not to exceed the current assessment year and 3 prior years, so that the
taxes, for which the property was liable, have not been paid, or if by reason
of defective description or assessment, taxes on any property for any year or
years have not been paid, or if any taxes are refunded under subsection (b) of
Section 14-5 because the taxes were assessed in the wrong person's name, the
property, when discovered, shall be listed and assessed by the board of review
or, in counties with 3,000,000 or more inhabitants, by the county assessor
either on his
or her own initiative or when so directed by the board of appeals or board of
review. (b) The
board of review in counties with less than 3,000,000 inhabitants or the
county assessor in counties with 3,000,000 or more inhabitants may
develop reasonable procedures for contesting the listing of omitted
property under this Division. (c) For purposes
of this Section, "defective description or assessment" includes a description
or assessment which omits all the improvements thereon as a result of which
part of the taxes on the total value of the property as improved remain unpaid.
In the case of property subject to assessment by the Department, the property
shall be listed and assessed by the Department. All such property shall be
placed on the assessment and tax books. (d) The arrearages of taxes which might
have been assessed, with 10% interest thereon for each year or portion thereof
from 2 years after the time the first correct tax bill ought to have been
received, shall be charged against the property by the county clerk.
(e) When property or acreage omitted by either incorrect survey or other
ministerial assessor error is discovered and the owner has paid its tax
bills as received for the year or years of omission of the parcel, then the
interest authorized by this Section shall not be chargeable to the owner.
However, nothing in this Section shall prevent the collection of the principal
amount of back taxes due and owing.
(f) If any property listed as exempt by the chief county assessment officer
has a change in use, a change in leasehold estate, or a change in titleholder
of record by purchase, grant, taking or transfer, it shall be the obligation
of the transferee to notify the chief county assessment officer in writing
within 90 days of the change. If mailed, the notice shall be sent by certified mail,
return receipt requested, and shall include the name and address of the
taxpayer, the legal description of the property, and the property index number
of the property when an index number exists. If notice is provided in person, it shall be provided on a form prescribed
by the chief county assessment officer, and the chief county assessment
officer shall provide a date stamped copy of the notice. Except as
provided in item (6) of subsection (a) of Section 9-260, item (6) of
Section 16-135, and item (6) of Section 16-140 of this Code, if the failure to give the
notification results in the assessing official continuing to list the property
as exempt in subsequent years, the property shall be considered omitted
property for purposes of this Code.
(g) In counties with fewer than 3,000,000 inhabitants, if a
chief county assessment officer discovers at any time before
judgment that a property has been granted a homestead exemption
under Article 15 of this Code to which it was not entitled,
the chief county assessment officer may consider the erroneously
exempt portion of the property as omitted property under this
Section for that taxable year only. (Source: P.A. 98-615, eff. 6-1-14.)
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(35 ILCS 200/9-270)
Sec. 9-270. Omitted property; limitations on assessment. A charge for tax
and interest for previous years, as
provided in Sections 9-265 or 14-40, shall not be made
against any property for years prior to the date of ownership of the person
owning
the property at the time the liability for the
omitted tax was first
ascertained. Ownership as used in this section shall be held to refer to
bona fide legal and equitable titles or interests acquired for value and
without notice of the tax, as may appear by deed, deed of trust, mortgage,
certificate of purchase or sale, or other form of contract. No charge
for tax of previous years, as provided in Section 9-265,
shall be made against any property if (1) the assessor failed to notify the board of
review of an omitted assessment in accordance with subsection (a-1) of Section 9-260; (2) the property was
last
assessed as unimproved, the owner of the property gave notice
of
subsequent improvements and requested a reassessment as required by Section
9-180, and reassessment of the property
was not made
within the 16 month period immediately following the receipt of that
notice; (3) the owner of the property gave notice as
required by Section 9-265; (4) the assessor received a building permit
for the property evidencing that new construction had occurred or was
occurring on the property but failed to list the improvement on the tax
rolls; (5) the assessor received a plat map, plat of survey, ALTA
survey, mortgage survey, or other similar document containing the omitted
property but failed to list the improvement on the tax rolls; (6) the
assessor received a real estate transfer declaration indicating a sale
from an exempt property owner to a non-exempt property owner but failed
to list the property on the tax rolls; or (7) the property was the
subject of an assessment appeal before the assessor or the board of
review that had included the intended omitted property as part of the
assessment appeal and provided evidence of its market value. The owner of property, if known, assessed under this and the
preceding section shall be notified by the county assessor, board of
review or
Department, as the case may require.
(Source: P.A. 96-1553, eff. 3-10-11.)
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(35 ILCS 200/9-275) Sec. 9-275. Erroneous homestead exemptions. (a) For purposes of this Section: "Erroneous homestead exemption" means a homestead exemption that was granted for real property in a taxable year if the property was not eligible for that exemption in that taxable year. If the taxpayer receives an erroneous homestead exemption under a single Section of this Code for the same property in multiple years, that exemption is considered a single erroneous homestead exemption for purposes of this Section. However, if the taxpayer receives erroneous homestead exemptions under multiple Sections of this Code for the same property, or if the taxpayer receives erroneous homestead exemptions under the same Section of this Code for multiple properties, then each of those exemptions is considered a separate erroneous homestead exemption for purposes of this Section. "Homestead exemption" means an exemption under Section 15-165 (veterans with disabilities), 15-167 (returning veterans), 15-168 (persons with disabilities), 15-169 (standard homestead for veterans with disabilities), 15-170 (senior citizens), 15-172 (low-income senior citizens assessment freeze), 15-175 (general homestead), 15-176 (alternative general homestead), or 15-177 (long-time occupant). "Erroneous exemption principal amount" means the total difference between the property taxes actually billed to a property index number and the amount of property taxes that would have been billed but for the erroneous exemption or exemptions. "Taxpayer" means the property owner or leasehold owner that erroneously received a homestead exemption upon property. (b) Notwithstanding any other provision of law, in counties with 3,000,000 or more inhabitants, the chief county assessment officer shall include the following information with each assessment notice sent in a general assessment year: (1) a list of each homestead exemption available under Article 15 of this Code and a description of the eligibility criteria for that exemption, including the number of assessment years of automatic renewal remaining on a current senior citizens homestead exemption if such an exemption has been applied to the property; (2) a list of each homestead exemption applied to the property in the current assessment year; (3) information regarding penalties and interest that may be incurred under this Section if the taxpayer received an erroneous homestead exemption in a previous taxable year; and (4) notice of the 60-day grace period available under this subsection. If, within 60 days after receiving his or her assessment notice, the taxpayer notifies the chief county assessment officer that he or she received an erroneous homestead exemption in a previous taxable year, and if the taxpayer pays the erroneous exemption principal amount, plus interest as provided in subsection (f), then the taxpayer shall not be liable for the penalties provided in subsection (f) with respect to that exemption. (c) In counties with 3,000,000 or more inhabitants, when the chief county assessment officer determines that one or more erroneous homestead exemptions was applied to the property, the erroneous exemption principal amount, together with all applicable interest and penalties as provided in subsections (f) and (j), shall constitute a lien in the name of the People of Cook County on the property receiving the erroneous homestead exemption. Upon becoming aware of the existence of one or more erroneous homestead exemptions, the chief county assessment officer shall cause to be served, by both regular mail and certified mail, a notice of discovery as set forth in subsection (c-5). The chief county assessment officer in a county with 3,000,000 or more inhabitants may cause a lien to be recorded against property that (1) is located in the county and (2) received one or more erroneous homestead exemptions if, upon determination of the chief county assessment officer, the taxpayer received: (A) one or 2 erroneous homestead exemptions for real property, including at least one erroneous homestead exemption granted for the property against which the lien is sought, during any of the 3 collection years immediately prior to the current collection year in which the notice of discovery is served; or (B) 3 or more erroneous homestead exemptions for real property, including at least one erroneous homestead exemption granted for the property against which the lien is sought, during any of the 6 collection years immediately prior to the current collection year in which the notice of discovery is served. Prior to recording the lien against the property, the chief county assessment officer shall cause to be served, by both regular mail and certified mail, return receipt requested, on the person to whom the most recent tax bill was mailed and the owner of record, a notice of intent to record a lien against the property. The chief county assessment officer shall cause the notice of intent to record a lien to be served within 3 years from the date on which the notice of discovery was served. (c-5) The notice of discovery described in subsection (c) shall: (1) identify, by property index number, the property for which the chief county assessment officer has knowledge indicating the existence of an erroneous homestead exemption; (2) set forth the taxpayer's liability for principal, interest, penalties, and administrative costs including, but not limited to, recording fees described in subsection (f); (3) inform the taxpayer that he or she will be served with a notice of intent to record a lien within 3 years from the date of service of the notice of discovery; (4) inform the taxpayer that he or she may pay the outstanding amount, plus interest, penalties, and administrative costs at any time prior to being served with the notice of intent to record a lien or within 30 days after the notice of intent to record a lien is served; and (5) inform the taxpayer that, if the taxpayer provided notice to the chief county assessment officer as provided in subsection (d-1) of Section 15-175 of this Code, upon submission by the taxpayer of evidence of timely notice and receipt thereof by the chief county assessment officer, the chief county assessment officer will withdraw the notice of discovery and reissue a notice of discovery in compliance with this Section in which the taxpayer is not liable for interest and penalties for the current tax year in which the notice was received. For the purposes of this subsection (c-5): "Collection year" means the year in which the first and second installment of the current tax year is billed. "Current tax year" means the year prior to the collection year. (d) The notice of intent to record a lien described in subsection (c) shall: (1) identify, by property index number, the property against which the lien is being sought; (2) identify each specific homestead exemption that was erroneously granted and the year or years in which each exemption was granted; (3) set forth the erroneous exemption principal amount due and the interest amount and any penalty and administrative costs due; (4) inform the taxpayer that he or she may request a hearing within 30 days after service and may appeal the hearing officer's ruling to the circuit court; (5) inform the taxpayer that he or she may pay the erroneous exemption principal amount, plus interest and penalties, within 30 days after service; and (6) inform the taxpayer that, if the lien is recorded against the property, the amount of the lien will be adjusted to include the applicable recording fee and that fees for recording a release of the lien shall be incurred by the taxpayer. A lien shall not be filed pursuant to this Section if the taxpayer pays the erroneous exemption principal amount, plus penalties and interest, within 30 days of service of the notice of intent to record a lien. (e) The notice of intent to record a lien shall also include a form that the taxpayer may return to the chief county assessment officer to request a hearing. The taxpayer may request a hearing by returning the form within 30 days after service. The hearing shall be held within 90 days after the taxpayer is served. The chief county assessment officer shall promulgate rules of service and procedure for the hearing. The chief county assessment officer must generally follow rules of evidence and practices that prevail in the county circuit courts, but, because of the nature of these proceedings, the chief county assessment officer is not bound by those rules in all particulars. The chief county assessment officer shall appoint a hearing officer to oversee the hearing. The taxpayer shall be allowed to present evidence to the hearing officer at the hearing. After taking into consideration all the relevant testimony and evidence, the hearing officer shall make an administrative decision on whether the taxpayer was erroneously granted a homestead exemption for the taxable year in question. The taxpayer may appeal the hearing officer's ruling to the circuit court of the county where the property is located as a final administrative decision under the Administrative Review Law. (f) A lien against the property imposed under this Section shall be filed with the county recorder of deeds, but may not be filed sooner than 60 days after the notice of intent to record a lien was delivered to the taxpayer if the taxpayer does not request a hearing, or until the conclusion of the hearing and all appeals if the taxpayer does request a hearing. If a lien is filed pursuant to this Section and the taxpayer received one or 2 erroneous homestead exemptions during any of the 3 collection years immediately prior to the current collection year in which the notice of discovery is served, then the erroneous exemption principal amount, plus 10% interest per annum or portion thereof from the date the erroneous exemption principal amount would have become due if properly included in the tax bill, shall be charged against the property by the chief county assessment officer. However, if a lien is filed pursuant to this Section and the taxpayer received 3 or more erroneous homestead exemptions during any of the 6 collection years immediately prior to the current collection year in which the notice of discovery is served, the erroneous exemption principal amount, plus a penalty of 50% of the total amount of the erroneous exemption principal amount for that property and 10% interest per annum or portion thereof from the date the erroneous exemption principal amount would have become due if properly included in the tax bill, shall be charged against the property by the chief county assessment officer. If a lien is filed pursuant to this Section, the taxpayer shall not be liable for interest that accrues between the date the notice of discovery is served and the date the lien is filed. Before recording the lien with the county recorder of deeds, the chief county assessment officer shall adjust the amount of the lien to add administrative costs, including but not limited to the applicable recording fee, to the total lien amount. (g) If a person received an erroneous homestead exemption under Section 15-170 and: (1) the person was the spouse, child, grandchild, brother, sister, niece, or nephew of the previous taxpayer; and (2) the person received the property by bequest or inheritance; then the person is not liable for the penalties imposed under this Section for any year or years during which the chief county assessment officer did not require an annual application for the exemption or, in a county with 3,000,000 or more inhabitants, an application for renewal of a multi-year exemption pursuant to subsection (i) of Section 15-170, as the case may be. However, that person is responsible for any interest owed under subsection (f). (h) If the erroneous homestead exemption was granted as a result of a clerical error or omission on the part of the chief county assessment officer, and if the taxpayer has paid the tax bills as received for the year in which the error occurred, then the interest and penalties authorized by this Section with respect to that homestead exemption shall not be chargeable to the taxpayer. However, nothing in this Section shall prevent the collection of the erroneous exemption principal amount due and owing. (i) A lien under this Section is not valid as to (1) any bona fide purchaser for value without notice of the erroneous homestead exemption whose rights in and to the underlying parcel arose after the erroneous homestead exemption was granted but before the filing of the notice of lien; or (2) any mortgagee, judgment creditor, or other lienor whose rights in and to the underlying parcel arose before the filing of the notice of lien. A title insurance policy for the property that is issued by a title company licensed to do business in the State showing that the property is free and clear of any liens imposed under this Section shall be prima facie evidence that the taxpayer is without notice of the erroneous homestead exemption. Nothing in this Section shall be deemed to impair the rights of subsequent creditors and subsequent purchasers under Section 30 of the Conveyances Act. (j) When a lien is filed against the property pursuant to this Section, the chief county assessment officer shall mail a copy of the lien to the person to whom the most recent tax bill was mailed and to the owner of record, and the outstanding liability created by such a lien is due and payable within 30 days after the mailing of the lien by the chief county assessment officer. This liability is deemed delinquent and shall bear interest beginning on the day after the due date at a rate of 1.5% per month or portion thereof. Payment shall be made to the county treasurer. Upon receipt of the full amount due, as determined by the chief county assessment officer, the county treasurer shall distribute the amount paid as provided in subsection (k). Upon presentment by the taxpayer to the chief county assessment officer of proof of payment of the total liability, the chief county assessment officer shall provide in reasonable form a release of the lien. The release of the lien provided shall clearly inform the taxpayer that it is the responsibility of the taxpayer to record the lien release form with the county recorder of deeds and to pay any applicable recording fees. (k) The county treasurer shall pay collected erroneous exemption principal amounts, pro rata, to the taxing districts, or their legal successors, that levied upon the subject property in the taxable year or years for which the erroneous homestead exemptions were granted, except as set forth in this Section. The county treasurer shall deposit collected penalties and interest into a special fund established by the county treasurer to offset the costs of administration of the provisions of this Section by the chief county assessment officer's office, as appropriated by the county board. If the costs of administration of this Section exceed the amount of interest and penalties collected in the special fund, the chief county assessor shall be reimbursed by each taxing district or their legal successors for those costs. Such costs shall be paid out of the funds collected by the county treasurer on behalf of each taxing district pursuant to this Section. (l) The chief county assessment officer in a county with 3,000,000 or more inhabitants shall establish an amnesty period for all taxpayers owing any tax due to an erroneous homestead exemption granted in a tax year prior to the 2013 tax year. The amnesty period shall begin on the effective date of this amendatory Act of the 98th General Assembly and shall run through December 31, 2013. If, during the amnesty period, the taxpayer pays the entire arrearage of taxes due for tax years prior to 2013, the county clerk shall abate and not seek to collect any interest or penalties that may be applicable and shall not seek civil or criminal prosecution for any taxpayer for tax years prior to 2013. Failure to pay all such taxes due during the amnesty period established under this Section shall invalidate the amnesty period for that taxpayer. The chief county assessment officer in a county with 3,000,000 or more inhabitants shall (i) mail notice of the amnesty period with the tax bills for the second installment of taxes for the 2012 assessment year and (ii) as soon as possible after the effective date of this amendatory Act of the 98th General Assembly, publish notice of the amnesty period in a newspaper of general circulation in the county. Notices shall include information on the amnesty period, its purpose, and the method by which to make payment. Taxpayers who are a party to any criminal investigation or to any civil or criminal litigation that is pending in any circuit court or appellate court, or in the Supreme Court of this State, for nonpayment, delinquency, or fraud in relation to any property tax imposed by any taxing district located in the State on the effective date of this amendatory Act of the 98th General Assembly may not take advantage of the amnesty period. A taxpayer who has claimed 3 or more homestead exemptions in error shall not be eligible for the amnesty period established under this subsection.
(m) Notwithstanding any other provision of law, for taxable years 2019 through 2023, in counties with 3,000,000 or more inhabitants, the chief county assessment officer shall, if he or she learns that a taxpayer who has been granted a senior citizens homestead exemption has died during the period to which the exemption applies, send a notice to the address on record for the owner of record of the property notifying the owner that the exemption will be terminated unless, within 90 days after the notice is sent, the chief county assessment officer is provided with a basis to continue the exemption. The notice shall be sent by first-class mail, in an envelope that bears on its front, in boldface red lettering that is at least one inch in size, the words "Notice of Exemption Termination"; however, if the taxpayer elects to receive the notice by email and provides an email address, then the notice shall be sent by email. (Source: P.A. 101-453, eff. 8-23-19; 101-622, eff. 1-14-20; 102-895, eff. 5-23-22.) |
(35 ILCS 200/Art. 10 heading) Article 10.
Valuation Procedures for Special Properties
|
(35 ILCS 200/Art. 10 Div. 1 heading) Division 1.
Solar energy systems
|
(35 ILCS 200/10-5)
Sec. 10-5. Solar energy systems; definitions. It is the policy of this
State that the use of solar energy systems should be encouraged because they
conserve nonrenewable resources, reduce pollution and promote the health and
well-being of the people of this State, and should be valued in relation to
these benefits.
(a) "Solar energy" means radiant energy received from
the sun at wave lengths suitable for heat transfer, photosynthetic use,
or photovoltaic use.
(b) "Solar collector" means
(1) An assembly, structure, or design, including | ||
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(2) A mechanism that absorbs solar energy and | ||
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(3) A mechanism or process used for gathering solar | ||
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(4) A component used to transfer thermal energy to a | ||
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(c) "Solar storage mechanism" means equipment or elements (such as
piping and transfer mechanisms, containers, heat exchangers, or controls
thereof, and gases, solids, liquids, or combinations thereof) that are
utilized for storing solar energy, gathered by a solar collector, for
subsequent use.
(d) "Solar energy system" means
(1)(A) A complete assembly, structure, or design of | ||
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(B) The design, materials, or elements of a system | ||
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(C) Any legal, financial, or institutional orders, | ||
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(D) Photovoltaic electricity generation systems | ||
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(2) "Solar energy system" does not include:
(A) Distribution equipment that is equally usable | ||
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(B) Components of a solar energy system that | ||
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(C) A commercial solar energy system, as defined | ||
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(3) The solar energy system shall conform to the | ||
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(Source: P.A. 102-662, eff. 9-15-21.)
|
(35 ILCS 200/10-10)
Sec. 10-10.
Valuation of solar energy systems.
When a solar energy system
has been installed in improvements on any property, the owner of that property
is entitled to claim, by filing with the chief county assessment officer, an
alternate valuation of those improvements. When a claim for alternate
valuation is filed, the chief county assessment officer shall ascertain the
value of the improvements as if equipped with a conventional heating or cooling
system and the value of the improvements as equipped with the solar energy
system. So long as the solar energy system is used in total or part as the
means of utilizing solar energy improvements, the alternate valuation computed
as the lesser of the two values ascertained under this paragraph shall be
applied. When the solar energy system so valued ceases to be used as the means
of heating or cooling those improvements, the owner of that property shall
within 30 days notify the chief county assessment officer in writing
by certified mail.
(Source: P.A. 80-430; 88-455.)
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(35 ILCS 200/Art. 10 Div. 2 heading) Division 2.
Residential property
|
(35 ILCS 200/10-15)
Sec. 10-15.
Condominiums and cooperatives.
In counties with 200,000 or more
inhabitants which classify property, condominiums occupied by the owner as a
residence for a minimum of 6 months during the year and created in accordance
with the provisions of the "Condominium Property Act", as well as land with
improvements owned and operated as a cooperative, shall be assessed on the same
basis of assessment as single family residences in such counties.
(Source: P.A. 78-709; 88-455.)
|
(35 ILCS 200/10-20)
Sec. 10-20.
Repairs and maintenance of residential property.
Maintenance and repairs to residential property owned and used
exclusively for a residential purpose shall not increase the assessed
valuation of the property. For purposes of this Section, work
shall be deemed repair and maintenance when it (1) does not increase the
square footage of improvements and does not materially alter the
existing character and condition of the structure but is limited to work
performed to prolong the life of the existing improvements or to keep the
existing improvements in a well maintained condition; and (2) employs
materials, such as those used for roofing or siding, whose value is not greater
than the replacement value of the materials being replaced.
Maintenance and repairs, as
those terms are used in this Section, to property that enhance the overall
exterior and interior appearance and quality of a residence by restoring
it from a state of disrepair to a standard state of repair do not "materially
alter the
existing character and condition" of the residence.
(Source: P.A. 90-788, eff. 8-14-98.)
|
(35 ILCS 200/10-23) Sec. 10-23. Improvements to residential property; accessibility. (a) Accessibility improvements made to residential property shall not increase the assessed valuation of the property for a period of 7 years after the improvements are completed. (b) For the purposes of this Section, "accessibility improvement" means a home modification listed under the Home Services Program administered by the Department of Human Services (Part 686 of Title 89 of the Illinois Administrative Code), including, but not limited to the installation of ramps and grab-bars, widening door-ways, and other changes to enhance the independence of a disabled or elderly individual.
(Source: P.A. 99-375, eff. 8-17-15.) |
(35 ILCS 200/10-25)
Sec. 10-25.
Model homes, townhomes, and condominium units.
If the
construction of a single family dwelling is
completed after December 29, 1986 or the construction of a single family
townhome or condominium unit is completed after the effective date of this
amendatory Act of 1994, and that dwelling, townhome, or condominium unit
is not occupied as a
dwelling but is used as a display or demonstration model home, townhome or
condominium unit for prospective
buyers of the dwelling or of similar homes, townhomes, or condominium units
to be built on
other property, the
assessed value of the property on which the dwelling, townhome, or
condominium was constructed shall be
the same as the assessed value of the property prior to construction and prior
to any change in the zoning classification of the property prior to
construction of the dwelling, townhome or condominium unit. The
application of this Section shall not be
affected if the display or demonstration model home, townhome or condominium
unit contains home furnishings,
appliances, offices, and office equipment to further sales activities. This
Section shall not be applicable if the dwelling, townhome, or condominium
unit is occupied as a dwelling or
the property on which the dwelling, townhome, or condominium unit is
situated is sold or leased for use other
than as a display or demonstration model home, townhome, or condominium
unit. No property shall be eligible
for calculation of its assessed value under this Section for more than a
10-year period. If the dwelling, townhome, or condominium unit becomes
ineligible for the alternate valuation,
the owner shall within 60 days file with the chief county assessment officer a
certificate giving notice of such ineligibility.
For the purposes of this Section, no corporation, individual, sole proprietor
or partnership may have more than a total of 3 model homes, townhomes, or
condominium units at the same time
within a 3 mile radius. The center point of each
radius shall be the display or demonstration model that has been used as such
for the longest period of time. The person liable for taxes on property
eligible for assessment as provided in this Section shall file a verified
application with the chief county assessment officer on or before (i)
April 30 of each assessment year for which that assessment is desired in
counties with a population of 3,000,000 or more and (ii) December 31 of
each assessment year for which that assessment is desired in all other
counties. Failure to make a
timely filing in any assessment year constitutes a waiver of the right to
benefit for that assessment year.
(Source: P.A. 91-347, eff. 1-1-00.)
|
(35 ILCS 200/Art. 10 Div. 3 heading) Division 3.
Residential developments
|
(35 ILCS 200/10-30)
Sec. 10-30. Subdivisions; counties of less than 3,000,000.
(a) In counties with less than 3,000,000 inhabitants, the platting and
subdivision of property into separate lots and the development of the
subdivided property with streets, sidewalks, curbs, gutters, sewer, water and
utility lines shall not increase the assessed valuation of all or any part of
the property, if:
(1) The property is platted and subdivided in | ||
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(2) The platting occurs after January 1, 1978;
(3) At the time of platting the property is in excess | ||
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(4) At the time of platting the property is vacant or | ||
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(b) Except as provided in subsection (c) of this Section, the assessed
valuation of property so platted and subdivided shall be determined each year
based on the estimated price the property would bring at a fair voluntary sale
for use by the buyer for the same purposes for which the property was used when
last assessed prior to its platting.
(c) Upon completion of a habitable structure on any lot of subdivided
property, or upon the use of any lot, either alone or in conjunction
with any contiguous property, for any business, commercial or residential
purpose, or upon the initial sale of any platted lot, including a platted
lot which is vacant: (i) the provisions of subsection (b) of this Section
shall no longer apply in determining the assessed valuation of the lot, (ii)
each lot shall be assessed without regard to any provision of this Section, and
(iii) the assessed valuation of the remaining property, when next determined,
shall be reduced proportionately to reflect the exclusion of the property that
no longer qualifies for valuation under this Section. Holding or offering a
platted lot for initial sale shall not constitute a use of the lot for
business, commercial or residential purposes unless a habitable structure is
situated on the lot or unless the lot is otherwise used for a business,
commercial or residential purpose.
(d) This Section applies before the effective date of this amendatory Act of the 96th General Assembly and then applies again beginning January 1, 2012. (Source: P.A. 95-135, eff. 1-1-08; 96-480, eff. 8-14-09.)
|
(35 ILCS 200/10-31)
Sec. 10-31. Subdivisions; counties of less than 3,000,000. (a) In counties with less than 3,000,000 inhabitants, the platting and
subdivision of property into separate lots and the development of the
subdivided property with streets, sidewalks, curbs, gutters, sewer, water and
utility lines shall not increase the assessed valuation of all or any part of
the property, if: (1) The property is platted and subdivided in | ||
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(2) The platting occurs after January 1, 1978; (3) At the time of platting the property is in excess | ||
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(4) At the time of platting or replatting the | ||
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(b) Except as provided in subsection (c) of this Section, the assessed
valuation of property so platted and subdivided shall be determined
based on the assessed value assigned to the property when last assessed prior to its last transfer or conveyance. An initial sale of any platted lot, including a lot that is vacant, or a transfer to a holder of a mortgage, as defined in Section 15-1207 of the Code of Civil Procedure, pursuant to a mortgage foreclosure proceeding or pursuant to a transfer in lieu of foreclosure, does not disqualify that lot from the provisions of this subsection (b). (c) Upon completion of a habitable structure on any lot of subdivided
property, or upon the use of any lot, either alone or in conjunction
with any contiguous property, for any business, commercial or residential
purpose: (i) the provisions of subsection (b) of this Section
shall no longer apply in determining the assessed valuation of the lot, (ii)
each lot shall be assessed without regard to any provision of this Section, and
(iii) the assessed valuation of the remaining property, when next determined,
shall be reduced proportionately to reflect the exclusion of the property that
no longer qualifies for valuation under this Section. Holding or offering a
platted lot for initial sale shall not constitute a use of the lot for
business, commercial or residential purposes unless a habitable structure is
situated on the lot or unless the lot is otherwise used for a business,
commercial or residential purpose. The replatting of a subdivision or portion of a subdivision does not disqualify the replatted lots from the provisions of subsection (b). (d) This Section applies on and after the effective date of this amendatory Act of the 96th General Assembly and through December 31, 2011.
(Source: P.A. 96-480, eff. 8-14-09.) |
(35 ILCS 200/10-35)
Sec. 10-35. Subdivision common areas.
(a) Residential property which is part of a development,
but which is individually owned and ownership of which includes the right,
by easement, covenant, deed or other interest in property, to the use
of any common area for recreational or similar residential purposes shall
be assessed at a value which includes the proportional share of the value
of that common area or areas.
Property is used as a "common area or areas" under this Section if
it is a lot, parcel, or area, the beneficial use and enjoyment of which
is reserved in whole as an appurtenance to the separately owned lots, parcels,
or areas within the planned development.
The common area or areas which are used for recreational or similar
residential purposes and which are assessed to a separate owner and are located
on separately identified parcels, shall be listed for assessment purposes at $1
per year.
(b) In counties with 3,000,000 or more inhabitants, any person desiring to
establish or to reestablish an assessment of $1 for any parcel on the grounds of
common area status under this Section shall submit an application for the
assessment to the assessor. The application shall be submitted at the time
within which other applications for revisions of assessment may be made under
Section 14-35 by taxpayers in the township where the parcel is located, and
shall be in the form and accompanied by documentation, as the assessor may
require.
(b-5) In counties with fewer than 3,000,000 inhabitants, the chief county assessment officer may require any person desiring to establish or reestablish an assessment of $1 for any parcel on the grounds of common area status under this Section to submit an application for the assessment to the chief county assessment officer. The application shall be submitted no later than June 30 of the year for which the assessment is sought and shall be in the form and accompanied by documentation that the chief county assessment officer requires. (c) If a $1 assessment is established pursuant to the application it may be
maintained from year to year so long as the ownership or use of the parcel has
not changed. When any change in ownership, use or other relevant fact occurs it
shall be the duty of the new owner in cases of change in ownership, or of the
current owner in all other cases, to notify the assessor in writing within 30
days of the change. The notice shall be sent by certified mail, return receipt
requested, and shall include the name and address of the taxpayer, the legal
description of the property, and the permanent index number of the property
where such number exists. If the failure to give such notification results in
the assessor continuing to assess the property at $1 in subsequent years in
error, the property shall be considered omitted property under Section 9-265.
Nothing in this Section shall be construed to limit the assessor's authority to
annually revise assessments subject to this Section under the procedures of
Section 9-85.
(d) No objection shall be made to the denial of an assessment of $1 under
this Section in any court except under Sections 21-175 and 23-5. No person may
object to or otherwise challenge the failure of any parcel to receive an
assessment of $1 under this Section in any proceeding in any court unless an
application for the $1 assessment was made under subsections (b) and (b-5) of this
Section.
(Source: P.A. 103-83, eff. 6-9-23.)
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(35 ILCS 200/Art. 10 Div. 4 heading) Division 4.
Historic residences
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(35 ILCS 200/10-40)
(Text of Section before amendment by P.A. 103-592)
Sec. 10-40.
Historic Residence Assessment Freeze Law;
definitions.
This Section and Sections 10-45 through 10-85 may be cited as the Historic
Residence Assessment Freeze Law.
As used in this Section
and Sections 10-45 through 10-85:
(a) "Director" means the Director of Historic | ||
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(b) "Approved county or municipal landmark ordinance" | ||
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(c) "Historic building" means an owner-occupied | ||
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(1) individually listed on the National Register | ||
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(2) individually designated pursuant to an | ||
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(3) within a district listed on the National | ||
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Historic building does not mean an individual unit of a | ||
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(d) "Assessment officer" means the chief county | ||
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(e) "Certificate of rehabilitation" means the | ||
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(f) "Rehabilitation period" means the period of time | ||
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(g) "Standards for rehabilitation" means the | ||
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(h) "Fair cash value" means the fair cash value of | ||
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(i) "Base year valuation" means the fair cash value | ||
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(j) "Adjustment in value" means the difference for | ||
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(k) "Eight-year valuation period" means the 8 years | ||
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(l) "Adjustment valuation period" means the 4 years | ||
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(m) "Substantial rehabilitation" means interior or | ||
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(n) "Approved local government" means a local | ||
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(1) enforcing appropriate legislation for the | ||
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(2) having established an adequate and qualified | ||
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(3) maintaining a system for the survey and | ||
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(4) providing for adequate public participation | ||
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(5) maintaining a system for reviewing | ||
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(o) "Cooperative" means a building or buildings and | ||
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(p) "Owner", in the case of a cooperative, means the | ||
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(q) "Association", in the case of a cooperative, | ||
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(r) "Owner-occupied single family residence" means a | ||
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(s) "Owner-occupied multi-family residence" means | ||
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The changes made to this Section by this amendatory Act of the 91st General
Assembly are declarative of existing law and shall not be construed as a new
enactment.
(Source: P.A. 90-114, eff. 1-1-98; 91-806, eff. 1-1-01.)
(Text of Section after amendment by P.A. 103-592) Sec. 10-40. Historic Residence Assessment Freeze Law; definitions. This Section and Sections 10-45 through 10-85 may be cited as the Historic Residence Assessment Freeze Law. As used in this Section and Sections 10-45 through 10-85: (a) "Director" means the Director of Historic | ||
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(b) "Approved county or municipal landmark ordinance" | ||
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(c) "Historic building" means an owner-occupied | ||
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(1) individually listed on the National Register | ||
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(2) individually designated pursuant to an | ||
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(3) within a district listed on the National | ||
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Historic building does not mean an individual unit of a | ||
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(d) "Assessment officer" means the chief county | ||
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(e) "Certificate of rehabilitation" means the | ||
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(f) "Rehabilitation period" means the period of time | ||
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(g) "Standards for rehabilitation" means the | ||
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(h) "Fair cash value" means the fair cash value of | ||
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(i) "Base year valuation" means the fair cash value | ||
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(j) "Adjustment in value" means the difference for | ||
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(k) "Eight-year valuation period" means the 8 years | ||
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(l) "Adjustment valuation period" means the 4 years | ||
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(m) "Substantial rehabilitation" means interior or | ||
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(n) "Approved local government" means a local | ||
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(1) enforcing appropriate legislation for the | ||
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(2) having established an adequate and qualified | ||
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(3) maintaining a system for the survey and | ||
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(4) providing for adequate public participation | ||
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(5) maintaining a system for reviewing | ||
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(o) "Cooperative" means a building or buildings and | ||
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(p) "Owner", in the case of a cooperative, means the | ||
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(q) "Association", in the case of a cooperative, | ||
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(r) "Owner-occupied single family residence" means a | ||
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(s) "Owner-occupied multi-family residence" means | ||
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The changes made to this Section by this amendatory Act of the 91st General Assembly are declarative of existing law and shall not be construed as a new enactment.(Source: P.A. 103-592, eff. 1-1-25.)
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(35 ILCS 200/10-45)
Sec. 10-45.
Valuation during 8 year valuation period.
In furtherance of the policy of encouraging the rehabilitation of historic
residences, property certified pursuant to this Historic Residence Assessment
Freeze Law shall be eligible for an assessment freeze, as provided in this
Section, eliminating from consideration, for assessment purposes, the value
added by the rehabilitation and limiting the total valuation to the base year
valuation as defined in subsection (i) of Section 10-40. For all property
upon which the Director has issued a certificate of rehabilitation, the
valuation for purposes of assessment shall not exceed the base year valuation
for the entire 8-year valuation period, unless a taxing district elects, under
Section 10-85, that the provisions of this Section shall not apply to taxes
that are levied by that taxing district. In the event that election is made,
the property shall be valued under Section 9-145 or 9-150 for the purpose of
extending taxes of that taxing district. The changes made to this Section by
this amendatory Act of the 91st General Assembly are declarative of existing
law and shall not be construed as a new enactment.
(Source: P.A. 91-806, eff. 1-1-01.)
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(35 ILCS 200/10-50)
(Text of Section before amendment by P.A. 103-592)
Sec. 10-50.
Valuation after 8 year valuation period.
For the 4 years after
the expiration of the 8-year valuation period, the valuation for purposes of
computing the assessed valuation shall be as follows:
For the first year, the base year valuation plus 25% of the adjustment in
value.
For the second year, the base year valuation plus 50% of the adjustment in
value.
For the third year, the base year valuation plus 75% of the adjustment in
value.
For the fourth year, the then current fair cash value.
(Source: P.A. 82-1023; 88-455.)
(Text of Section after amendment by P.A. 103-592) Sec. 10-50. Valuation after 8 year valuation period. (a) For the 4 years after the expiration of the 8-year valuation period, the valuation for purposes of computing the assessed valuation shall not exceed the following: For the first year, the base year valuation plus 25% | ||
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For the second year, the base year valuation plus 50% | ||
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For the third year, the base year valuation plus 75% | ||
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For the fourth year, the then current fair cash value. (b) If the current fair cash value during the adjustment valuation period is less than the base year valuation with the applicable adjustment, the assessment shall be based on the current fair cash value. The changes made to this Section by this amendatory Act of the 103rd General Assembly are declarative of existing law and shall not be construed as a new enactment. (Source: P.A. 103-592, eff. 1-1-25.)
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(35 ILCS 200/10-55)
Sec. 10-55.
Application process and application period.
(a) The Director shall receive applications for certificates of
rehabilitation in a form and manner provided by him or her by rule.
The Director shall promptly notify the assessment officer of receipt of such
applications.
The rules
shall provide that an applicant may request preliminary approval of
rehabilitation before the rehabilitation period begins.
(b) The Director shall approve an application for a certificate of
rehabilitation when he or she finds that the restoration, preservation or
rehabilitation:
(1) involves an historic building;
(2) has a cost, including architectural fees, equal | ||
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(3) is for a building for which no certificate of | ||
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(4) was or will be done in accordance with the | ||
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(5) was or will be a substantial rehabilitation.
(c) The Director shall determine the length of the rehabilitation period,
which shall not exceed 2 years unless the Director finds:
(1) it is economically unfeasible to complete the | ||
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(2) the magnitude of the project is such that a good | ||
| ||
(d) Upon approval of the application, the Director shall issue a
certificate of rehabilitation to the applicant and transmit a copy to the
assessment officer. The certificate shall identify the rehabilitation period.
(e) If during the 8-year valuation period and the adjustment valuation
period, the Director determines, in accordance with the Illinois
Administrative Procedure Act, that an historic building for
which a certificate of
rehabilitation has been issued has not been the subject of repair,
renovation, remodeling or improvement in accordance with the standards for
rehabilitation, he or she shall revoke the certificate of rehabilitation by
written notice to the taxpayer of record and transmit a copy of the
revocation to the assessment officer.
The provisions in Section 10-40 through 10-85 apply to certified
rehabilitation projects for which an application for a certificate of
rehabilitation has been filed with the Director within 2 years of the
rehabilitation period.
(Source: P.A. 91-357, eff. 7-29-99; 91-806, eff. 1-1-01.)
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(35 ILCS 200/10-60)
Sec. 10-60.
Certificate of status.
It is the duty of the titleholder of
record or the owner of the beneficial interest of any historic building which
has been
issued a certificate of rehabilitation, to file with the chief county
assessment officer, on or before January 31 of each year, an affidavit stating
whether there has been any change in the ownership or use of such property, the
status of the owner-occupant, or, in the case of a cooperative,
whether there has been a change in the use of the property or a change in the
cooperative form of ownership. If there has been such a
change, the nature
of this change shall be stated. Failure to file such an affidavit shall, in the
discretion of the chief county assessment officer, constitute cause to revoke
the certificate of rehabilitation. The chief county assessment officer shall
furnish to the owner a form for the affidavit wherein the owner may state
whether there has been any change in the ownership or use of the property or
the status of the owner. If the chief county assessment officer determines that
the historic building is no longer used as an owner-occupied single family
residence or an owner-occupied multi-family residence, or that there has
been a sale or transfer for value of the
historic
building other than to the
first owner-occupant after the issuance of a certificate of rehabilitation,
or that the historic building no longer
meets the definition of a cooperative, he
or she shall revoke the certificate by written notice to the taxpayer of
record, and shall send a copy of that notice to the Department.
(Source: P.A. 89-675, eff. 8-14-96; 90-114, eff. 1-1-98.)
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(35 ILCS 200/10-65)
Sec. 10-65.
Receipt of applications.
An approved local
government shall receive applications for certificates
of rehabilitation within its corporate boundaries. The decision of the
approved local government shall be final unless disapproved by the Director
within 30 days of his receipt of the application and local decision.
(Source: P.A. 86-1481; 88-455.)
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(35 ILCS 200/10-70)
Sec. 10-70.
Computation of valuation.
(a) Upon receipt of the certificate of rehabilitation, the assessment
officer shall determine the base year valuation and shall make a notation on
each statement of assessment during the 8-year valuation period and the
adjustment valuation period that the valuation of the historic building shall
be based upon the issuance of a certificate of rehabilitation.
(b) Upon revocation of a certificate of rehabilitation,
the assessment officer shall compute the assessed valuation of the
building on the basis of the then current fair cash value.
(c) An historic building receiving a certificate of rehabilitation shall
not be eligible for the homestead improvement exemption during the 8-year
valuation period and adjustment valuation period.
(Source: P.A. 86-1481; 88-455.)
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(35 ILCS 200/10-75)
Sec. 10-75.
Approval of municipal ordinances.
In addition to the powers and
duties described elsewhere in this Code, the Director may approve county or
municipal ordinances which qualify historic buildings for consideration under
this Code. However, no ordinance shall be approved unless it:
(a) is designed to preserve and rehabilitate | ||
| ||
(b) contains criteria for the designation of | ||
| ||
(c) contains criteria for review of demolitions and | ||
| ||
(Source: P.A. 87-818; 88-455.)
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(35 ILCS 200/10-80)
Sec. 10-80.
Rules and regulations.
The Director may promulgate rules and
regulations as may be necessary to administer this Code, including but not
limited to provisions that:
(1) Preclude the issuance of a certificate of | ||
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(2) Specify what costs are eligible to meet the 25% | ||
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These regulations shall not preclude the issuance of a certificate of
rehabilitation for a condominium.
(Source: P.A. 89-675, eff. 8-14-96; 90-114, eff. 1-1-98.)
|
(35 ILCS 200/10-85)
Sec. 10-85.
Election by taxing district to deny special tax treatment.
Any
taxing district may elect by a majority vote of its governing authority within
the first 30 days of each calendar year, upon written notice to the county
clerk and the assessment officer, that the provisions of Sections 10-40 through
10-80 shall not apply to taxes that are levied by the taxing district. In the
event the Director has issued a certificate of rehabilitation upon a historic
building within a taxing district in a year prior to that taxing district's
election under this Section or if the rehabilitation period commenced prior to
the taxing district's election, the taxing district's election shall have no
effect on the property for the 8-year valuation period and the adjustment
valuation period.
(Source: P.A. 86-1481; 88-455.)
|
(35 ILCS 200/Art. 10 Div. 5 heading) Division 5.
Airports and interstate bridges
|
(35 ILCS 200/10-90)
Sec. 10-90.
Property used for airport purposes.
In counties with 200,000
or more inhabitants, in addition to valuation as otherwise permitted by law,
upon the filing of an application under Section 10-95 by the person liable for
the taxes on that property, which is used for airport purposes and has been so
used for the 3 years immediately preceding the year when the assessment is made
shall be valued on the basis of 33 1/3% of its fair cash value, based upon the
price it would bring at a fair, voluntary sale for use by the buyer for airport
purposes.
Property is considered used for airport purposes under this Section if
it is devoted primarily to the operation of an airport or restricted landing
field approved by the Department of Transportation in accordance with the
Illinois Aeronautics Act and is open to the public except as restricted by the
Department of Transportation or the Illinois Aeronautics Act.
(Source: P.A. 81-840; 88-455.)
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(35 ILCS 200/10-95)
Sec. 10-95.
Application process.
The person liable for taxes on land used
for airport purposes must file a verified application requesting the additional
valuation provided for in Section 10-90, with the chief county assessment
officer of the county where the land is located, by January 1 of each year for
which that valuation is desired. The application shall be in the form
prescribed by the Department and contain such information as may reasonably be
required to determine whether the applicant meets the requirements of Section
10-90. If the application shows the applicant is entitled to the valuation, the
chief county assessment officer shall approve it; otherwise, he or she shall
reject the application.
When an application has been filed with and approved by the chief county
assessment officer, he or she shall determine the valuation of the land in two
ways as otherwise permitted by law, and as described in Section 10-90, and
shall list those valuations separately. The county clerk, in preparing
assessment books, lists and blanks under Section 9-100, shall include columns
for indicating the approval of an application filed under this Section and for
setting out the valuations made as otherwise permitted by law, and under
Section 10-90.
(Source: P.A. 77-2783; 88-455.)
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(35 ILCS 200/10-100)
Sec. 10-100.
Liability for prior year's taxes.
The valuation determined
under Section 10-90 shall be used for each year for which application is made
and approved under Section 10-95. When any portion of the land is no longer
used for airport purposes, the person liable for taxes on that portion of the
land shall notify the chief county assessment officer, in writing, of that
fact, and shall pay to the county treasurer, by the following September 1, the
difference between the taxes paid in each of the 3 preceding years as based on
a valuation under Section 10-90 and what those taxes for each of those years
would have been when based on the valuation as otherwise permitted by law,
together with 5% interest. If this difference is not paid by the following
September 1, the amount of that difference shall be considered as delinquent
taxes under this Code.
(Source: P.A. 77-2783; 88-455.)
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(35 ILCS 200/10-105)
Sec. 10-105.
Interstate bridges.
All bridge structures across any navigable
streams forming the boundary line between the State of Illinois and any other
State, and not classified as operating property by any railroad operating in
this State, shall be assessed by the township or other assessor in the county
or township where the structure is located. All provisions relating to the
assessment and taxation of property, shall apply to those bridges. The assessor
shall give in his or her description the quarter section of property, section
of property, township and range in which the bridge is located or terminates in
this State, together with the metes and bounds of the ground occupied by the
bridge and the approaches to it, from the end on the Illinois shore to the
center of the main channel of the stream crossed by the bridge. To obtain the
description, the assessor may employ a competent surveyor, and the expense of
making the survey and description shall be charged as a tax against the
property by the county clerk, on the certificate of the surveyor. One survey of
any bridge and approaches made under this Code, shall be deemed sufficient for
the purpose of subsequent assessment of the bridge or approaches.
In default of the payment of any tax assessed against any bridge company, the
bridge structure and its approaches that are located within this State,
together with the land on which they are located, as described by the assessor,
and the franchise belonging thereto, shall be sold for the tax at the same time
and in the same manner as other property in the county is sold for delinquent
tax. Any county, city, town, school district or other municipal corporation,
interested in the collection of the tax levied upon the bridge, may become the
purchaser at the sale, or at any sale of the property under judgment recovered
upon, or to enforce the collection of the tax; and if the property so sold is
not redeemed, may acquire, hold, sell and dispose of the title.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/Art. 10 Div. 6 heading) Division 6. Farmland, open space,
and forestry management plan
(Source: P.A. 102-558, eff. 8-20-21.) |
(35 ILCS 200/10-110)
Sec. 10-110.
Farmland.
The equalized assessed value of a farm, as defined
in Section 1-60 and if used as a farm for the 2 preceding years, except tracts
subject to assessment under Section 10-145, shall be determined as described in
Sections 10-115 through 10-140.
To assure proper implementation of Sections 10-110 through 10-140, the
Department may withhold non-farm multipliers for any county other than a county
with more than 3,000,000 inhabitants that classifies property for tax
purposes.
(Source: P.A. 92-301, eff. 1-1-02.)
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(35 ILCS 200/10-115)
Sec. 10-115. Department guidelines and valuations for farmland. The
Department shall issue guidelines and recommendations for the valuation of
farmland to achieve equitable assessment within and between counties.
The Director of Revenue shall appoint a five-person Farmland Assessment
Technical Advisory Board, consisting of technical experts from the colleges
or schools of agriculture of the State universities and State and federal
agricultural agencies, to advise in and provide data and technical information
needed for implementation of this Section.
By May 1 of each year, the Department shall certify to each chief county
assessment officer the following, calculated from data provided by the Farmland
Technical Advisory Board, on a per acre basis by soil productivity index for
harvested cropland, using moving averages for the most recent 5-year period for
which data are available:
(a) gross income, estimated by using yields per acre | ||
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(b) production costs, other than land costs, provided | ||
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(c) net return to land, which shall be the difference | ||
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(d) a proposed agricultural economic value determined | ||
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(e) the equalized assessed value per acre of farmland | ||
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(f) a proposed average equalized assessed value per | ||
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(g) a proposed average equalized assessed value per | ||
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(Source: P.A. 98-109, eff. 7-25-13.)
|
(35 ILCS 200/10-120)
Sec. 10-120.
County Farmland Assessment Review Committee.
A County Farmland
Assessment Review Committee (hereafter referred to as the Committee) shall be
established in each county to advise the chief county assessment officer on the
interpretation and application of the State-certified farmland values,
guidelines and the implementation of this Section. The Committee shall consist
of 5 members: the chief county assessment officer or his or her designee, the
Chairman of the County Board of Review or another member of that Board
appointed by the Chairman, and 3 farmers appointed by the Chairman of the
County Board. The County Board of each county may fix the compensation of
members of the Committee for attendance at meetings of the committee. The chief
county assessment officer or designee shall be chairman and shall convene the
Committee on or about May 1 of each year. The Committee may solicit public
input.
Each chief county assessment officer shall present annually to the Committee
the farmland valuation procedure to be used in that county and the equalized
assessed valuations by productivity index to be used for the next assessment
year. On or about June 1, the Committee shall hold a public hearing on the
equalized assessed values of farmland proposed by the Department and the
implementation of the procedures proposed by the chief county assessment
officer. If the Committee concurs with the procedures and valuations, the
chief county assessment officer shall proceed with the farmland assessment
process. If the Committee objects to the procedures or valuations proposed,
the Committee shall make alternate recommendations to the Department by August
1. The Department shall rule within 30 days and direct the chief county
assessment officer to implement the ruling. The Committee may appeal the
Department's ruling to the Property Tax Appeal Board within 30 days. The
Property Tax Appeal Board shall be the final authority in any appeal and its
decisions under this paragraph shall not be subject to the Administrative
Review Law. Appeals by the Committee shall be heard by the Property Tax Appeal
Board within 30 days of receipt; a decision must be rendered within 60 days of
receipt, and not later than December 31 of the year preceding the assessment
year. Appeals by the Committee of any county shall take precedence over all
individual taxpayer appeals.
(Source: P.A. 86-954; 88-455.)
|
(35 ILCS 200/10-125)
Sec. 10-125.
Assessment level by type of farmland.
Cropland, permanent
pasture and other farmland shall be defined according to U.S. Census Bureau
definitions in use during that assessment year and assessed in the following
way:
(a) Cropland shall be assessed in accordance with the | ||
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(b) Permanent pasture shall be assessed at 1/3 of its | ||
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(c) Other farmland shall be assessed at 1/6 of its | ||
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(d) Wasteland shall be assessed on its contributory | ||
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In no case shall the equalized assessed value of permanent pasture be below
1/3, nor the equalized assessed value of other farmland, except wasteland, be
below 1/6, of the equalized assessed value per acre of cropland of the lowest
productivity index certified under Section 10-115.
(Source: P.A. 86-954; 88-455.)
|
(35 ILCS 200/10-130)
Sec. 10-130.
Farmland valuation; counties of 3,000,000 or more.
In
counties with more than 3,000,000 inhabitants, the equalized assessed value per
acre of farmland shall be the lesser of either 16% of the fair cash value of
the farmland estimated at the price it would bring at a fair, voluntary sale
for use by the buyer as a farm as defined in Section 1-60, or 90% of the
1983 average equalized assessed value per acre certified by the Department.
(Source: P.A. 86-954; 88-455.)
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(35 ILCS 200/10-135)
Sec. 10-135.
Farmland not subject to equalization.
The assessed valuation of
farmland assessed under Sections 10-110 through 10-130 shall not be subject to
equalization by means of State equalization factors. Equalization factors
applied by a chief county assessment officer or a Board of Review under
Sections 9-205 and 16-60 shall be applied to assessments of farmland only to
achieve assessments as required by Sections 10-110 through 10-130.
(Source: P.A. 92-301, eff. 1-1-02.)
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(35 ILCS 200/10-140)
Sec. 10-140.
Other improvements.
Improvements other than the dwelling,
appurtenant structures and site, including, but not limited to, roadside stands
and buildings used for storing and protecting farm machinery and equipment, for
housing livestock or poultry, or for storing feed, grain or any substance that
contributes to or is a product of the farm, shall have an equalized assessed
value of 33 1/3% of their value, based upon the current use of those buildings
and their contribution to the productivity of the farm.
(Source: P.A. 86-954; 88-455.)
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(35 ILCS 200/10-145)
Sec. 10-145.
Farm dwellings.
Each farm dwelling and appurtenant structures
and the tract upon which they are immediately situated shall be assessed by the
local assessing officials at 33 1/3% of fair cash value except that in counties
that classify property for purposes of taxation in accordance with Section 4 of
Article IX of the Constitution they shall be assessed at the percentage of fair
cash value as required by county ordinance. That assessment shall be subject
to equalization by the Department under Sections 17-5 through 17-30.
(Source: P.A. 82-554; 88-455.)
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(35 ILCS 200/10-147)
Sec. 10-147.
Former farm; open space.
Beginning with the 1992 assessment
year, the equalized assessed value of any tract of real property that has not
been used as a farm for 20 or more consecutive years shall not be determined
under Sections 10-110 through 10-140. If no other use is established, the tract
shall be considered to be used for open space purposes and its valuation shall
be determined under Sections 10-155 through 10-165.
(Source: P.A. 87-1270; 88-455.)
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(35 ILCS 200/10-150)
Sec. 10-150.
Property under forestry management plan.
In counties with less
than 3,000,000 inhabitants, any land being managed under a forestry management
plan accepted by the Department of Natural Resources under
the Illinois Forestry
Development Act shall be considered as "other farmland" and shall be valued at
1/6 of its productivity index equalized assessed value as cropland. In
counties with more than 3,000,000 inhabitants, any land totalling 15 acres or
less for which an approved forestry management plan was in effect on or before
December 31, 1985, shall be considered "other farmland". The Department of
Natural Resources shall inform the Department and each
chief county assessment officer of each parcel of land covered by an approved
forestry management plan.
(Source: P.A. 88-455; 89-445, eff. 2-7-96.)
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(35 ILCS 200/10-152)
(Section scheduled to be repealed on December 31, 2026)
Sec. 10-152. Vegetative filter strip assessment.
(a) In counties with less than 3,000,000 inhabitants, any land
(i) that is
located
between a farm field and an area to be protected, including but not limited to
surface water, a stream, a river, or a sinkhole and
(ii) that meets the requirements of
subsection (b) of this Section shall be considered a "vegetative filter strip"
and valued at 1/6th of its productivity index equalized assessed value as
cropland. In counties with 3,000,000 or more inhabitants, the
land shall be valued at the lesser of either (i) 16% of the fair cash value of
the
farmland estimated at the price it would bring at a fair, voluntary sale for
use by the buyer as a farm as defined in Section 1-60 or (ii) 90% of the 1983
average equalized assessed value per acre certified by the Department of
Revenue.
(b) Vegetative filter strips shall meet the standards and specifications
set forth in the Natural Resources Conservation Service Technical Guide and
shall contain
vegetation that (i) has a dense top growth; (ii) forms a uniform ground cover;
(iii) has a heavy fibrous root system; and (iv) tolerates pesticides used in
the
farm field.
(c) The county's soil and water conservation district
shall assist the taxpayer in completing
a uniform
certified document as prescribed by the Department of Revenue in cooperation
with the Association of Illinois Soil and Water Conservation Districts
that certifies (i)
that the property meets the requirements established under this Section for
vegetative filter strips and (ii) the acreage or square footage of property
that
qualifies for assessment as a vegetative filter strip.
The document shall be filed by the applicant with the Chief County Assessment
Officer. The Chief
County Assessment Officer shall promulgate rules concerning the filing of the
document.
The soil and water conservation district shall create
a conservation plan for the creation of the filter strip.
The plan shall be kept on file in the soil and water
conservation district office. Nothing in this Section shall be construed to
require
any taxpayer to have vegetative filter strips.
(d) A joint report by the
Department of Agriculture and the Department of Natural Resources concerning
the effect and impact of vegetative filter strip assessment shall be submitted
to the General Assembly by March 1, 2006.
(e) This Section is repealed on December 31, 2026.
(Source: P.A. 99-560, eff. 1-1-17; 99-916, eff. 12-30-16.)
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(35 ILCS 200/10-153)
Sec. 10-153.
Non-clear cut assessment.
Land that (i) is not located in a
unit of local government with a population greater than 500,000, (ii) is
located within 15 yards of waters listed by the Department of Natural Resources
under Section 5 of the Rivers, Lakes, and Streams Act as navigable, and (iii)
has not been clear cut of trees, as defined in Section 29a of the Rivers,
Lakes,
and Streams Act, shall be valued at 1/12th of its productivity index equalized
assessed value as cropland.
(Source: P.A. 91-907, eff. 1-1-01.)
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(35 ILCS 200/10-155)
Sec. 10-155. Open space land; valuation. In all counties, in
addition to valuation as otherwise permitted by law, land which is used for
open space purposes and has been so used for the 3 years immediately preceding
the year in which the assessment is made, upon application under Section
10-160, shall be valued on the basis of its fair cash value, estimated at the
price it would bring at a fair, voluntary sale for use by the buyer for open
space purposes.
Land is considered used for open space purposes if it is more than 10 acres
in area and:
(a) is actually and exclusively used for maintaining | ||
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(b) protects air or streams or water supplies,
(c) promotes conservation of soil, wetlands, beaches, | ||
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(d) conserves landscaped areas, such as public or | ||
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(e) enhances the value to the public of abutting or | ||
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(f) preserves historic sites.
Land is not considered used for open space purposes if it is used primarily
for residential purposes. If the land is improved with a water-retention dam that is operated primarily for commercial purposes, the water-retention dam is not considered to be used for open space purposes despite the fact that any resulting man-made lake may be considered to be used for open space purposes under this Section.
(Source: P.A. 95-70, eff. 1-1-08.)
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(35 ILCS 200/10-160)
Sec. 10-160. Open space; application process. In counties with 3,000,000 or more inhabitants, the person liable for taxes
on land used for open space purposes must file a verified application
requesting the additional open space valuation with the chief county assessment
officer by January 31 of each year for which that valuation is desired. For taxable years prior to 2011, in counties with less than 3,000,000 inhabitants, the person liable for taxes
on land used for open space purposes must file a verified application
requesting the additional open space valuation with the chief county assessment
officer by January 31 of each year for which that valuation is desired. For taxable year 2011 and thereafter, in counties with less than 3,000,000 inhabitants, the person liable for taxes
on land used for open space purposes must file a verified application
requesting the additional open space valuation with the chief county assessment
officer by June 30 of each year for which that valuation is desired. If the
application is not filed by January 31 or June 30, as applicable, the taxpayer waives the right to claim
that additional valuation for that year. The application shall be in the form
prescribed by the Department and contain information as may reasonably be
required to determine whether the applicant meets the requirements of Section
10-155. If the application shows the applicant is entitled to the valuation,
the chief county assessment officer shall approve it; otherwise, the
application shall be rejected.
When such an application has been filed with and approved by the chief county
assessment officer, he or she shall determine the valuation of the land as
otherwise permitted by law and as required under Section 10-155, and shall list
those valuations separately. The county clerk, in preparing assessment books,
lists and blanks under Section 9-100, shall include therein columns for
indicating the approval of an application and for setting out the two separate
valuations.
(Source: P.A. 97-296, eff. 8-11-11.)
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(35 ILCS 200/10-165)
Sec. 10-165.
Land no longer used for open space.
When any portion of
the land described in any application filed under Section 10-160 is no longer
used for open space purposes, the person liable for taxes on that land must
notify the chief county assessment officer, in writing.
The person shall pay to the county treasurer, by the following September 1,
the difference between the taxes paid in the 3 preceding years as based on a
valuation under Section 10-155 and what the taxes for those years would have
been when based on the valuation as otherwise permitted by law, together with
5% interest. If this difference is not paid by the following September 1, the
amount of that difference shall be considered as delinquent taxes.
(Source: P.A. 80-1364; 88-455.)
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(35 ILCS 200/10-166)
Sec. 10-166.
Registered land or land encumbered by conservation rights;
valuation. Except in counties with more than 200,000 inhabitants that classify
property for the purpose of taxation, to the extent any portion of any lot,
parcel, or tract of land is (i) registered in perpetuity under Section 16 of
the Illinois Natural Areas Preservation Act, or (ii) encumbered in perpetuity
by a conservation right, as defined in the Real Property Conservation Rights
Act, if the conservation right has been conveyed and accepted in accordance
with Section 2 of the Real Property Conservation Rights Act, recorded under
Section 5 of that Act, and yields a public benefit as defined in Section 10-167
of this Act, upon application under Section 10-168, the portion of the lot,
parcel, or tract of land registered or encumbered shall be valued at 8-1/3% of
its fair market value estimated as if it were not registered or encumbered; and
any improvement, dwelling, or other appurtenant structure present on any
registered or encumbered portion of land shall be valued at 33-1/3% of its fair
market value. Beginning with the 1995 tax year in counties with more than
200,000 inhabitants that classify property for the purpose of taxation, to the
extent any portion of a lot, parcel, or tract of land is (i) registered in
perpetuity under Section 16 of the Illinois Natural Areas Preservation Act or
(ii) encumbered in perpetuity by a conservation right, as defined in the Real
Property Conservation Rights Act, if the conservation right has been conveyed
and accepted in accordance with Section 2 of the Real Property Conservation
Rights Act, recorded under Section 5 of that Act, and yields a public benefit
as defined in Section 10-167 of this Code, upon application under Section
10-168, the portion of the lot, parcel, or tract of land registered or
encumbered shall be valued at 25% of that percentage of its fair market value
established under this Code, by an ordinance adopted under Section 4 of Article
IX of the Illinois Constitution, or both, as the case may be; and any
improvement, dwelling, or other appurtenant structure present on any registered
or encumbered portion of the land shall be valued at that percentage of fair
market value established under this Code, by an ordinance adopted under Section
4 of Article IX of the Illinois Constitution, or both, as the case may be.
To qualify for valuation under this Section, the
registration agreement or conservation right establishing an encumbrance shall
prohibit the construction of any other structure on the registered or
encumbered land except replacement structures, no larger than the previous
structures which are replaced, that do not interfere with or destroy the
registration or conservation right.
The valuation provided for in this Section shall not apply to any land that
has been valued as open space land under Section 10-155.
(Source: P.A. 88-657, eff. 1-1-95.)
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(35 ILCS 200/10-167)
Sec. 10-167.
Definition of public benefit; certification.
(a) A conservation right on land shall be considered to provide a
demonstrated public benefit if the Department of Natural Resources certifies
that it protects in perpetuity at least one of the
following:
(1) Land providing a regular opportunity for public | ||
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(2) Land preserving habitat for State or federal | ||
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(3) Land identified in the Illinois Natural Areas | ||
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(4) Land determined to be eligible for registration | ||
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(5) Land contributing to the ecological viability of | ||
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(6) Land included in, or consistent with a federal, | ||
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(b) The person liable for taxes on the land shall submit an application to
the Department of Natural Resources requesting certification that the land
meets one of the criteria established in subsection (a). The application shall
be in a form furnished by the Department of Natural Resources. Within 30 days
of receipt of a complete and correct application for certification, the
Department of Natural Resources shall determine whether the land encumbered by
a conservation right provides a demonstrated public benefit and shall inform
the applicant in writing of the decision.
(Source: P.A. 91-357, eff. 7-29-99.)
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(35 ILCS 200/10-168)
Sec. 10-168.
Valuation of registered land or land encumbered by
conservation rights; application process.
(a) The person liable for taxes on land eligible for assessment under
Section 10-166 must file a verified application requesting the
registered land or conservation rights valuation with the chief county
assessment officer by January 31 of the first year that the valuation is
desired. If the application is not filed by January 31, the taxpayer waives
the right to claim that valuation for that year. The application
shall be in the form prescribed by the Department and shall contain information
as may reasonably be required to determine whether the applicant meets the
requirements of Section 10-166. If the application shows the applicant is
entitled to the valuation, the chief county assessment officer shall approve
it and maintain that valuation until notified as provided in Section 10-169.
Otherwise, the application shall be rejected. The application shall be
accompanied by the certification provided for in Section 10-167, if required.
(b) When the application has been filed with and approved by the chief
county assessment officer, he or she shall determine the valuation of the land
as otherwise permitted by law and as required under Section 10-166, and shall
keep a record of that valuation.
(Source: P.A. 88-657, eff. 1-1-95.)
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(35 ILCS 200/10-169)
Sec. 10-169.
Land no longer registered or encumbered by conservation
rights.
(a) In the event the registration agreement or conservation right by which a
portion of land has been valued under Section 10-166 is released or amended and
for purposes of a conservation right has the effect of substantially
diminishing the public benefit, the person liable for taxes on the land shall
notify the chief county assessment officer in writing by certified mail within
30 days after the release or amendment. The person liable for taxes on the land
that is no longer registered or encumbered by the conservation right shall pay
the county collector, by the following September 1, the difference between the
taxes paid in the 10 preceding years or, in the event the reduced valuation has
been in effect for less than 10 preceding years, the difference between the
taxes for the years the reduced valuation has been in effect
as based on a valuation under Section 10-166 and what
the taxes for those years would have been when based on the valuation as
otherwise permitted by this Code, by ordinance adopted under Section 4 of
Article IX of the Illinois Constitution, or both, as the case may be, together
with 10% interest. If the difference is not paid by the following September 1,
the amount of that difference shall be considered as delinquent taxes. In the
event the person liable for taxes on the land fails to notify the chief county
assessment officer in writing by certified mail within 30 days after the
release or amendment of the conservation rights, the property shall be treated
as omitted property under the provisions of this Code.
(b) Subsection (a) shall not apply if:
(1) the registration agreement or conservation right | ||
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(2) the registration agreement or conservation right | ||
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(3) the conservation right is released, terminated, | ||
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(Source: P.A. 88-657, eff. 1-1-95; 89-445, eff. 2-7-96.)
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(35 ILCS 200/Art. 10 Div. 7 heading) Division 7.
Coal
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(35 ILCS 200/10-170)
Sec. 10-170.
Valuation of coal.
The equalized assessed value of each tract
of real property constituting coal shall be determined under Sections 10-175
through 10-200.
(Source: P.A. 85-1359; 88-455.)
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(35 ILCS 200/10-175)
Sec. 10-175.
Undeveloped coal.
All undeveloped coal in property on which
there has been no mining during the year immediately preceding the assessment
date shall for the purposes of this Code have an undeveloped coal reserve
economic value of no more than $75 per acre. There shall be no per acre
undeveloped coal reserve economic value for persons not in the business of
mining who have not severed the coal from the land by deed or lease.
(Source: P.A. 85-1359; 88-455.)
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(35 ILCS 200/10-180)
Sec. 10-180.
Developed coal.
Developed coal shall be assessed at 33 1/3% of
the developed coal reserve economic value determined as follows:
Developed Coal Reserve Economic Value equals the present value of the
anticipated net income from the property during the life used to determine
the developed coal.
(a) The interest rate to be used for determining present value shall be
the arithmetic average prime interest rate quoted by the 4 largest United
States banks as measured by total assets located within the Chicago
metropolitan statistical area as defined by the United States Department of
Commerce as of the current assessment date and the 2 preceding assessment
dates, plus 3%.
(b) Net income means 4% of the average spot market price for
Illinois coal as published in a recognized publication prescribed by the
Department, as of the current assessment date and the 2 preceding assessment
dates, multiplied by the number of recoverable tons per acre.
(c) Recoverable coal tons per acre equals 1,742 tons per foot acre
multiplied by seam thickness, and then multiplied by the recovery ratio.
(d) Coal seam thickness means the average thickness of the coal seam or
seams where coal is initially extracted.
(e) Recovery ratio means the lesser of 80% for coal extracted
by surface mining methods and 50% for coal extracted by
underground mining methods or the actual historical recovery ratio for the
mining operation.
(f) The total assessed value of developed coal shall be attributed
equally to the coal acreage that is anticipated to be mined.
(g) Change in the per acre assessed value of coal shall not
exceed 10% in any one year except when a change of acreage classification
occurs.
(Source: P.A. 85-1359; 88-455.)
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(35 ILCS 200/10-185)
Sec. 10-185.
Prorated assessment.
When initial mining commences after the
assessment date, or when all mining ceases prior to the end of a calendar year,
the coal as assessed pursuant to Section 10-180 shall be assessed on a
proportionate basis in accordance with Section 9-180. For purposes of this
Section any permitted acreage that is to be mined during the current year which
is not included in the anticipated 5 year mine acreage due to a change in the
mining plan shall not be subject to assessment on a proportionate basis in
accordance with Section 9-180.
(Source: P.A. 85-1359; 88-455.)
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(35 ILCS 200/10-190)
Sec. 10-190.
Cessation of mining.
When mining has taken place during the
year immediately preceding the assessment date, but has completely ceased as of
the assessment date, all remaining unmined coal shall be valued pursuant to
Section 10-175.
(Source: P.A. 85-1359; 88-455.)
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(35 ILCS 200/10-195)
Sec. 10-195.
Incremental assessment.
Coal assessed under Sections 10-180
and 10-185 shall be added to the tax roll in the following increments as
determined by the assessment date:
1993 - 70% of the assessed value 1994 - 80% of the assessed value 1995 - 90% of the assessed value 1996 and thereafter - 100% of the assessed value
Coal assessments, including assessments based on the value of coal,
that were in effect January 1, 1986 shall be reduced to the undeveloped
coal reserve economic assessed value per acre under Section 10-175 in
annual increments as follows:
1993 - 30% of the 1986 unequalized assessed value 1994 - 20% of the 1986 unequalized assessed value 1995 - 10% of the 1986 unequalized assessed value
1996 and thereafter - the undeveloped coal reserve | ||
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(Source: P.A. 85-1359; 88-455.)
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(35 ILCS 200/10-200)
Sec. 10-200.
Coal not subject to State equalization.
Except as provided in
this Section, the assessed valuation of coal assessed under Sections 10-170
through 10-195 shall not be subject to equalization by means of State
equalization factors or State multipliers. Equalization factors applied by a
chief county assessment officer or a Board of Review pursuant to Sections 9-205
and 16-65 shall be applied to assessments of coal only to achieve assessments
as required by Sections 10-170 through 10-195.
(Source: P.A. 85-1359; 88-455.)
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(35 ILCS 200/Art. 10 Div. 8 heading) Division 8.
Sports stadiums
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(35 ILCS 200/10-205)
Sec. 10-205.
Sports stadium property.
For purposes of the property tax laws
of this State, qualified property in municipalities with more than 2,000,000
inhabitants shall be classified and valued as set forth in Sections 10-210
through 10-220 during the period beginning July 1, 1989, and ending with the
year 22 years after the base year.
(Source: P.A. 86-110; 88-455.)
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(35 ILCS 200/10-210)
Sec. 10-210.
Definitions.
For purposes of Sections 10-205, 10-215, and
10-220:
(a) "Base year" means the first tax year after the tax year in
which construction of the new stadium is completed.
(b) "Tax year" means the calendar year for which assessed value
is determined as of January 1 of that year.
(c) "Base period" means the calendar year immediately preceding
the tax year.
(d) "Interest" for the base period means the annual interest that would
accrue on a principal amount equal to 100% of all costs (including
construction period interest actually incurred) incurred with respect to
the acquisition, construction or improvement of property described in
subsection (a) of Section 10-215 through the end of the base period, if the
interest rate were equal to the average, compounded quarterly, of the
corporate base rate reported as in effect on the first business day of each
month of the base period by the largest bank (measured by assets) with its
head office located in Chicago, Illinois.
(e) "Income taxes" for the base period shall mean federal and State
income taxes computed by multiplying the taxable income from the property
by the lower of (1) the highest tax rates applicable to individuals or (2)
the highest tax rates applicable to corporations.
(Source: P.A. 86-110; 88-455.)
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(35 ILCS 200/10-215)
Sec. 10-215.
Qualified property.
Qualified property means:
(a) a new stadium having a seating capacity in excess of 18,000 and less
than 28,000 which is constructed primarily for the purpose of holding
professional sports and amusement events and construction of which is
commenced after July 1, 1989, or any parking lot or parking garage for
participants, spectators or staff which is acquired, constructed or
improved at any time primarily for use in connection with the stadium, or any
property on which the stadium, lot or garage is located;
(b) property that would qualify as property described in subsection (a) of
this Section, except that construction of the new stadium is not completed by
the first day of the tax year; or
(c) any parking lot or parking garage that is located within 3,000 feet of
property described in subsection (a) of this Section, that is used primarily in
connection with any existing stadium or with property described in subsection
(a) of this Section, and that was employed for those uses prior to July 1,
1989, or any property on which the lot or garage is located.
(Source: P.A. 86-110; 88-455.)
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(35 ILCS 200/10-220)
Sec. 10-220.
Valuation.
(a) For the base year and subsequent tax years, property described in
subsection (a) of Section 10-215 shall be classified so that it is valued in
relation to 20% of the property's fair cash value. The fair cash value of the
property shall be equal to 4 times the annual net income (revenues net of all
expenses, including interest, income taxes, and all property maintenance or
replacement expenditures whether or not capital in nature, but not including
depreciation) actually earned by its owners from the property during the base
period.
(b) For any tax year prior to the base year, property described in
subsections (b) and (c) of Section 10-215 shall be classified and valued so
that the fair cash value of the property does not exceed the fair cash
value of the property for the 1989 tax year, as adjusted by the percentage
increase in valuation of all property in the municipality between 1989 and
the tax year.
(c) The fair cash value of property described in Section 10-215 shall be
determined as specified in this Section and without taking into account (1)
the planned or actual construction and improvement of property described in
subsection (a) of Section 10-215, or (2) any acquisition, replacement or
resale values or alternative uses assumed or imputed in contemplation or in
consequence of such planned or actual construction and improvement.
(d) Notwithstanding any other provision of this Section, including
subsection (c), the aggregate of all property taxes payable on the
property described in Section 10-215 shall not be less than:
(1) for any tax year prior to the base year, the | ||
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(2) for the base year, $600,000;
(3) for the first tax year following the base year, | ||
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(4) for the second tax year following the base year, | ||
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(5) for the third tax year following the base year | ||
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(Source: P.A. 86-110; 88-455.)
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(35 ILCS 200/10-223)
Sec. 10-223.
Former farm; open space.
Beginning with the 1992 assessment
year, the equalized assessed value of any tract of real property that has not
been used as a farm for 20 or more consecutive years shall not be determined
under Sections 10-110 through 10-140. If no other use is established, the tract
shall be considered to be used for open space purposes and its valuation shall
be determined under Sections 10-155 through 10-165.
(Source: P.A. 87-1270; incorporates 88-45; 88-670, eff. 12-2-94.)
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(35 ILCS 200/Art. 10 Div. 9 heading) Division 9.
Nurseries
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(35 ILCS 200/10-225)
Sec. 10-225.
Stock of nurseries.
The stock of nurseries,
when growing, shall be assessed as property and when severed shall be
considered merchandise.
(Source: Laws 1941, vol. 1, p. 1062; P.A. 88-455.)
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(35 ILCS 200/Art. 10 Div. 10 heading) Division 10.
Electric Power Generating Stations
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(35 ILCS 200/10-230)
Sec. 10-230.
Creation of task force; 1997 through 1999 property assessments
of certain utility property.
(a) This Section establishes an Electric Utility Property Assessment
Task Force to advise the General Assembly with respect to the possible impact
of the Electric Service Customer Choice and Rate Relief Law of 1997 on the
valuation of the real property component of electric generating stations owned
by
electric utilities and, therefore, on the taxing districts in this State in
which electric generating stations are located.
(b) There shall be established and appointed in accordance with this Section
an Electric Utility Property Assessment Task Force. Such Task Force shall
be chaired by the President of the Taxpayers' Federation of Illinois, who shall
be a non-voting member of the Task Force. The Task Force shall be composed of
10 voting members, 6 of whom shall be representatives of taxing districts in
which electric generating stations are located and 4 of whom shall be
representatives
of
electric utilities in this State, at least one of
whom shall be from an electric utility serving over 1,000,000 retail customers
in this State and at least one of whom shall be from an electric utility
serving over 500,000 but less than 1,000,000 retail customers in this State.
(c) The voting members of this Task Force shall be appointed
as follows: (i) 3 of the voting members, one of whom shall be
from an electric utility, shall be appointed by
the President of the Senate; (ii)
3 of the voting members, one of whom shall be from an
electric utility, shall be appointed
by the Speaker of the House of Representatives; (iii) 2 of the voting members,
one of whom
shall be from an electric utility, shall be
appointed by the Minority Leader of the Senate; and (iv) 2 of
the voting members, one of whom shall be from an electric utility,
shall be appointed by the Minority Leader of the House of Representatives.
Such appointments shall be made within 30 days after the effective date of this
amendatory Act of 1997. Members of the Task Force shall receive no
compensation for their services but shall be entitled to reimbursement of
reasonable expenses incurred while performing their duties.
(d) The Task Force shall submit a report to the General Assembly by January
1, 1999 which shall: (i) analyze whether, and to what extent, taxing districts
throughout this State will experience significant sustained erosions of their
property tax bases and property tax revenues as a result of the restructuring
of the electric industry in this State; and (ii) make recommendations for
legislative changes to address any such impacts.
(e) Beginning with the 1997 assessment year through the assessment
year of 1999,
the fair cash value of any electric power generating plant owned as of November
1, 1997, by an electric utility, as that term is defined in Section 16-102 of
the Public Utilities Act, shall be determined using original cost less
depreciation of the electric power generating plant. When determining
original cost less depreciation, including the original cost less
depreciation of all new construction, the rate or rates of depreciation
applied shall be the same as the rate or rates in effect November
1, 1997, under the Public Utilities Act and the rules and orders of the
Illinois Commerce Commission, irrespective of any change in ownership of the
property occurring after the effective date of the provisions of the Electric
Service Customer Choice and Rate Relief Law of 1997. Nothing in this
subsection shall be construed to affect the classification of property as real
or personal. Determinations of original cost less depreciation for purposes of
this subsection shall be made without regard for the use of any accelerated
cost recovery method including accelerated depreciation, accelerated
amortization or other capital recovery methods, or reductions to original cost
of an electric power generating plant made as a result of the provisions of
Senate
Amendment No. 2 to House Bill
362, enacted by the 90th General Assembly.
(Source: P.A. 90-562, eff. 12-16-97.)
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(35 ILCS 200/Art. 10 Div. 11 heading) Division 11.
Low-income housing
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(35 ILCS 200/10-235)
Sec. 10-235. Low-income housing project valuation policy;
intent. It is the policy of this State that low-income housing projects
developed under Section 515 of the federal Housing Act or that qualify for the low-income housing tax credit under Section 42 of the
Internal Revenue Code shall be valued at 33 and
one-third percent of the fair market value of their economic productivity
to the owners of the projects to help insure that their valuation for
property taxation does not result in taxes so high that rent levels
must be raised to cover this project expense, which can cause excess
vacancies, project loan defaults, and eventual loss of rental housing
facilities for those most in need of them, low-income families and the
elderly. It is the intent of this State that the valuation required by
this Division is the closest representation of cash value required by law
and is the method established as proper and fair.
(Source: P.A. 92-16, eff. 6-28-01; 93-533, eff. 1-1-04; 93-755, eff. 7-16-04.)
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(35 ILCS 200/10-240)
Sec. 10-240.
Definition of Section 515 low-income housing projects.
"Section 515 low-income housing projects" mean rental apartment facilities
(i) developed and managed under a United States Department of Agriculture
Rural Rental Housing Program designed to provide affordable housing to low
to moderate income families and seniors in rural communities with
populations under 20,000, (ii) that receive a subsidy in the form of a 1%
loan interest rate and a 50-year amortization of the mortgage, (iii) that
would not have been built without a Section 515 interest credit subsidy, and
(iv) where the owners of the projects are limited to an annual profit of an
8% return on a 5% equity investment, which may result in a modest cash flow
to owners of the projects unless actual expenses, including property taxes,
exceed budget projections, in which case no profit may be realized.
(Source: P.A. 91-651, eff. 1-1-00; 92-16, eff. 6-28-01.)
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(35 ILCS 200/10-245)
Sec. 10-245. Method of valuation of low-income housing projects. Notwithstanding Section 1-55 and except in counties with a population of more
than 200,000 that classify property for the purposes of taxation, to determine
33 and one-third percent of the fair cash value of any low-income housing
project developed under the Section 515 program or that qualifies for the low-income housing tax credit under Section 42
of the Internal Revenue Code, in assessing the project, local assessment
officers must consider the actual or probable net operating income attributable
to the property, using a vacancy rate of not more than 5%, capitalized at normal
market rates. The interest rate to be used in developing the normal market
value capitalization rate shall be one that reflects the prevailing cost of
cash for other types of commercial real estate in the geographic market in
which the low-income housing project is located.
(Source: P.A. 93-533, eff. 1-1-04; 93-755, eff. 7-16-04; 94-1086, eff. 1-19-07.)
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(35 ILCS 200/10-250)
Sec. 10-250. Certification procedure and effective date of
implementation.
(a) After (i) an application for a Section 515 low-income housing project
certificate is filed with the State Director of
the United States Department of Agriculture Rural Development Office in a
manner and form prescribed in
regulations issued by the office and (ii) the certificate is issued certifying
that the housing is a Section 515 low-income housing project as defined in
Section 2 of this Act, the certificate must be presented to the appropriate
local assessment officer to receive the property assessment valuation under
this Division. The local assessment officer must assess the property according
to this Act.
Beginning on January 1, 2000, all certified
Section 515 low-income housing
projects shall be assessed in accordance with Section 10-245.
(b) Beginning with taxable year 2004, all low-income housing projects
that qualify for the low-income housing tax credit under Section 42 of the
Internal Revenue Code
shall be
assessed in accordance with Section 10-245 if the owner or owners of the
low-income
housing project certify to the appropriate local assessment officer that the
owner or owners qualify for the low-income housing tax credit under Section 42 of the
Internal Revenue Code for the property.
(Source: P.A. 93-533, eff. 1-1-04; 93-755, eff. 7-16-04.)
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(35 ILCS 200/10-255)
Sec. 10-255.
Rules.
The Department of Revenue may adopt rules to implement
and administer this Division.
(Source: P.A. 91-651, eff. 1-1-00.)
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(35 ILCS 200/10-260)
Sec. 10-260. Low-income housing. In determining the fair
cash value of property receiving benefits from the Low-Income Housing Tax
Credit authorized by Section 42 of the Internal Revenue Code, 26 U.S.C. 42,
emphasis shall be given to the income approach.
In counties with more than 3,000,000 inhabitants, during a general reassessment year in accordance with Section 9-220 or at such other time that a property is reassessed, to determine the fair cash value of any low-income housing project that qualifies for the Low-Income Housing Tax Credit under Section 42 of the Internal Revenue Code: (i) in assessing any building with 7 or more units, the assessment officer must consider the actual or projected net operating income attributable to the property, capitalized at rates for similarly encumbered Section 42 properties; and (ii) in assessing any building with 6 units or less, the assessment officer, prior to finalizing and certifying assessments to the Board of Review, shall reassess the building considering the actual or projected net operating income attributable to the property, capitalized at rates for similarly encumbered Section 42 properties. The capitalization rate for items (i) and (ii) shall be one that reflects the prevailing cost of capital for other types of similarly encumbered Section 42 properties in the geographic market in which the low-income housing project is located. All low-income housing projects that seek to be assessed in accordance with the provisions of this Section shall certify to the appropriate local assessment officer that the owner or owners qualify for the Low-Income Housing Tax Credit under Section 42 of the Internal Revenue Code for the property, in a form prescribed by that assessment officer. (Source: P.A. 102-175, eff. 7-29-21.)
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(35 ILCS 200/Art. 10 Div. 12 heading) Division 12.
Veterans organization property
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(35 ILCS 200/10-300)
Sec. 10-300. Veterans organization assessment freeze.
(a) For the taxable year 2000 and thereafter, the assessed value of real
property owned and used by a veterans organization chartered under federal law,
on which is located the principal building for the post, camp, or chapter, and, for taxable years 2004 and thereafter, the assessed value of real property owned by such an organization and used by the organization's members and guests for parking at the principal building for the post, camp, or chapter, must
be frozen by the chief county assessment officer at (i) 15%
of the 1999 assessed value of the property for property that qualifies for the
assessment freeze in taxable year 2000 or (ii) 15% of the assessed value of the
property for the taxable year that the property first qualifies for the
assessment freeze after taxable year 2000. If, in any year, improvements or
additions are made to the property that would increase the assessed value of
the property were it not for this Section, then 15% of the assessed value of
such improvements shall be added to the assessment of the property for that
year and all subsequent years the property is eligible for the freeze.
(b) The veterans organization must annually submit an application to the
chief county assessment officer on or before (i) January 31 of the assessment
year in counties with a population of 3,000,000 or more and (ii) December 31 of
the assessment year in all other counties. The initial application must
contain the information required by the Department of Revenue, including (i)
a copy of the organization's congressional charter, (ii) the location or
description of the property on which is located the principal building for
the post, camp, or chapter, (iii) a written instrument evidencing that the
organization is the record owner or has a legal or equitable interest in the
property, (iv) an affidavit that the organization is liable for paying the real
property taxes on the property, and (v) the signature of the organization's
chief presiding officer. Subsequent applications shall include any changes in
the initial application and shall be signed by the organization's chief
presiding officer. All applications shall be notarized.
(c) This Section shall not apply to parcels exempt under Section 15-145.
(Source: P.A. 92-16, eff. 6-28-01; 93-753, eff. 7-16-04.)
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(35 ILCS 200/Art. 10 Div. 13 heading) Division 13.
Fraternal organization property
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(35 ILCS 200/10-350)
Sec. 10-350.
Fraternal organization assessment freeze.
(a) For the taxable year 2001 and thereafter, the assessed value of real
property owned and used by a fraternal organization chartered by the State of
Illinois prior to 1900, or its subordinate organization or entity, (i) that
prohibits gambling and the use of alcohol on the property, (ii) that
is an exempt entity under Section 501(c)(10) of the Internal Revenue Code, and
(iii) whose members provide, directly or indirectly, financial support for
charitable works, which may include medical care, drug rehabilitation, or
education, shall be established by the chief county assessment officer as
follows:
(1) if the property meets the qualifications set | ||
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(2) if the property first meets the qualifications | ||
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If, in any year, additions or improvements are made to property subject to
assessment under this Section and the additions or improvements would increase
the assessed value of the property, then 15% of the final assessed value of the
additions or improvements shall be added to the final assessed value of the
property for the year in which the additions or improvements are completed and
for all subsequent years that the property is eligible for assessment under
this Section.
(b) For purposes of this Section, "final assessed value" means the assessed
value after final board of review action.
(c) Fraternal organizations whose property is assessed under this Section
must annually submit an application to the chief county assessment officer on
or before (i) January 31 of the assessment year in counties with a population
of 3,000,000 or more and (ii) December 31 of the assessment year in all other
counties. The initial application must contain the information required by the
Department of Revenue, which shall prepare the form, including:
(1) a copy of the organization's charter from the | ||
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(2) the location or legal description of the property | ||
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(3) a written instrument evidencing that the | ||
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(4) an affidavit that the organization is liable for | ||
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(5) the signature of the organization's chief | ||
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Subsequent applications shall include any changes in the initial application
and shall affirm the ownership, use, and liability for taxes for the year in
which it is submitted. All applications shall be notarized.
(d) This Section does not apply to parcels exempt from property taxes under
this Code.
(Source: P.A. 91-834, eff. 1-1-01.)
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(35 ILCS 200/10-355)
Sec. 10-355.
Fraternal organization assessment freeze.
(a) For the taxable year 2002 and thereafter, the assessed value of real
property owned and used by a fraternal
organization that on December 31, 1926 had its national headquarters in
Illinois or that
was chartered in Illinois in February 1898, or its subordinate
organization or entity, that is exempt under Section 501(c)(8) of
the Internal Revenue Code and
whose members provide, directly or indirectly, financial support for
charitable works, which may include medical care, drug rehabilitation, or
education, shall be established by the chief county assessment officer as
follows:
(1) if the property meets the qualifications set | ||
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(2) if the property first meets the qualifications | ||
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If, in any year, additions or improvements are made to property subject to
assessment under this Section and the additions or improvements would increase
the assessed value of the property, then 15% of the final assessed value of the
additions or improvements shall be added to the final assessed value of the
property for the year in which the additions or improvements are completed and
for all subsequent years that the property is eligible for assessment under
this Section.
(b) For purposes of this Section, "final assessed value" means the assessed
value after final board of review action.
(c) Fraternal organizations whose property is assessed under this Section
must annually submit an application to the chief county assessment officer on
or before (i) January 31 of the assessment year in counties with a population
of 3,000,000 or more and (ii) December 31 of the assessment year in all other
counties. The initial application must contain the information required by the
Department of Revenue, which shall prepare the form, including:
(1) a copy of the organization's charter from the | ||
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(2) the location or legal description of the property | ||
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(3) a written instrument evidencing that the | ||
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(4) an affidavit that the organization is liable for | ||
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(5) the signature of the organization's chief | ||
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Subsequent applications shall include any changes in the initial application
and shall affirm the ownership, use, and liability for taxes for the year in
which it is submitted. All applications shall be notarized.
(d) This Section does not apply to parcels exempt from property taxes under
this Code.
(Source: P.A. 92-388, eff. 1-1-02; 92-859, eff. 1-3-03.)
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(35 ILCS 200/10-360)
Sec. 10-360.
Fraternal organization assessment freeze.
(a) For the taxable year 2003 and thereafter, the assessed value of real
property owned and used by a fraternal organization or its affiliated Illinois
not for profit corporation chartered prior to 1920 that is an exempt entity
under Section 501(c)(2), 501(c)(8) or 501(c)(10) of the
Internal Revenue Code and
whose members provide, directly or indirectly, financial support for
charitable works, which may include medical care, drug rehabilitation, or
education, shall be established by the chief county assessment officer as
follows:
(1) if the property meets the qualifications set | ||
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(2) if the property first meets the qualifications | ||
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If, in any year, additions or improvements are made to property subject to
assessment under this Section and the additions or improvements would increase
the assessed value of the property, then 15% of the final assessed value of the
additions or improvements shall be added to the final assessed value of the
property for the year in which the additions or improvements are completed and
for all subsequent years that the property is eligible for assessment under
this Section.
(b) For purposes of this Section, "final assessed value" means the assessed
value after final board of review action.
(c) Fraternal organizations or their affiliated not for profit corporations
whose property is assessed under this Section
must annually submit an application to the chief county assessment officer on
or before (i) January 31 of the assessment year in counties with a population
of 3,000,000 or more and (ii) December 31 of the assessment year in all other
counties. The initial application must contain the information required by the
Department of Revenue, which shall prepare the form, including:
(1) the location or legal description of the property | ||
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(2) a written instrument evidencing that the | ||
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(3) an affidavit that the organization or not for | ||
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(4) the signature of the organization's or not for | ||
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Subsequent applications shall include any changes in the initial application
and shall affirm the ownership, use, and liability for taxes for the year in
which it is submitted. All applications shall be notarized.
(d) This Section does not apply to parcels exempt from property taxes under
this Code.
(Source: P.A. 92-859, eff. 1-3-03.)
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(35 ILCS 200/Art. 10 Div. 14 heading) Division 14. Valuation of certain leases of exempt property
(Source: P.A. 94-974, eff. 6-30-06.) |
(35 ILCS 200/10-365) Sec. 10-365. U.S. Military Public/Private Residential Developments. Unless otherwise agreed to pursuant to a separate settlement agreement pursuant to Section 10-385 of this Code, PPV Leases must be classified and valued as set forth in Sections 10-370 through 10-380 during the period beginning January 1, 2006 and ending December 31, 2055.
(Source: P.A. 99-738, eff. 8-5-16; 100-456, eff. 8-25-17.) |
(35 ILCS 200/10-370) Sec. 10-370. Definitions. For the purposes of this Division 14: (a) "PPV Lease" means a leasehold interest in property that is exempt from taxation under Section 15-50 of this Code and that is leased, pursuant to authority set forth in Chapter 10 of the United States Code, to another whose property is not exempt for the purpose of, after January 1, 2006, the design, finance, construction, renovation, management, operation, and maintenance of rental housing units and associated improvements at military training facilities, military bases, and related military support facilities in the State of Illinois. All interests enjoyed pursuant to the authority set forth in Chapter 159 or Chapter 169 of Title 10 of the United States Code are considered leaseholds for the purposes of this Division. The changes to this Section made by this amendatory Act of the 97th General Assembly apply beginning on January 1, 2006. (b) For tax years prior to 2017, for naval training facilities, naval bases, and naval support facilities, "net operating income" means all revenues received minus the lesser of (i) 62% of all revenues or (ii) actual expenses before interest, taxes, depreciation, and amortization. For all other military training facilities, military bases, and related military support facilities, "net operating income" means all revenues received minus the lesser of (i) 42% of all revenues or (ii) actual expenses before interest, taxes, depreciation, and amortization. (b-5) For tax year 2017 and thereafter, for naval training facilities, naval bases, and naval support facilities, "net operating income" means all revenues received minus the actual expenses before interest, taxes, depreciation, and amortization. (c) "Tax load factor" means the level of assessment, as set forth under item (b) of Section 9-145 or under Section 9-150, multiplied by the cumulative tax rate for the current taxable year.
(Source: P.A. 100-456, eff. 8-25-17.) |
(35 ILCS 200/10-375) Sec. 10-375. Valuation. (a) A PPV Lease must be valued at its fair cash value, as provided under item (b) of Section 9-145 or under Section 9-150. (b) The fair cash value of a PPV Lease must be determined by using an income capitalization approach.
(c) To determine the fair cash value of a PPV Lease, the net operating income is divided by (i) a rate of 12% plus (ii) the actual or most recently ascertainable tax load factor for the subject year. (d) By April 15 of each year, the holder of a PPV Lease must report to the chief county assessment officer in each county in which the leasehold property is located the annual gross income and expenses derived and incurred from the PPV Lease, including the rental of leased property for each military housing facility subject to a PPV Lease.
(Source: P.A. 100-456, eff. 8-25-17.) |
(35 ILCS 200/10-380) Sec. 10-380. For the taxable years 2006 through 2055, the chief county assessment officer in the county in which property subject to a PPV Lease is located shall apply the provisions of Sections 10-370(b)(i) and 10-375(c)(i) of this Division 14 in assessing and determining the value of any PPV Lease for purposes of the property tax laws of this State.(Source: P.A. 99-738, eff. 8-5-16; 100-456, eff. 8-25-17.) |
(35 ILCS 200/10-385) Sec. 10-385. PPV leases; tax settlement agreements. A taxable PPV lease under Section 10-375 of this Act that (i) encumbers exempt real property located within a county of less than 600,000 inhabitants and (ii) is related to taxable real property used for military housing purposes may be assessed and valued pursuant to the terms of a real property tax assessment settlement agreement executed between the local county assessment officials and the taxpayer, provided that appeals challenging the valuation and taxation of the PPV lease were pending as of January 1, 2006 or thereafter. Appropriate authorities, including other county and State officials, may be parties to those settlement agreements. Those agreements may provide for the settlement of issues related to the assessed valuation of the PPV lease or the property and may provide for related payments, refunds, claims, and credits against property taxes and liabilities in current and future years. Those agreements may provide for a total assessment or maximum annual tax payment for all contested tax years and future tax years for up to a 20-year term. Those agreements may also provide for annual adjustments to the extent that taxes levied against the PPV lease or property exceed the amounts due, as expressed in the agreement. The adjustments may be made as credits to be applied to current tax bills applicable to the PPV lease, the property, or both. No referendum approval shall be required for such agreements, and they shall not constitute indebtedness of any taxing district for the purposes of any statutory limitation.
(Source: P.A. 99-818, eff. 8-15-16.) |
(35 ILCS 200/Art. 10 Div. 15 heading) Division 15. Supportive living facilities
(Source: P.A. 94-1086, eff. 1-19-07.) |
(35 ILCS 200/10-390)
Sec. 10-390. Valuation of supportive living facilities. (a) Notwithstanding Section 1-55, to determine
the fair cash value of any supportive living facility established under Section 5-5.01a of the Illinois Public Aid Code, in assessing the facility, a local assessment
officer must use the income capitalization approach. For the purposes of this Section, gross potential income must not exceed the maximum individual Supplemental Security Income (SSI) amount, minus a resident's personal allowance as defined at 89 Ill. Adm. Code 146.205, multiplied by the number of apartments authorized by the supportive living facility certification. (b) When assessing supportive living facilities, the local assessment
officer may not consider: (1) payments from Medicaid for services | ||
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(2) payments by a resident of a supportive | ||
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(Source: P.A. 102-16, eff. 6-17-21; 103-154, eff. 6-30-23.) |
(35 ILCS 200/Art. 10 Div. 16 heading) Division 16. Conservation Stewardship Law
(Source: P.A. 95-633, eff. 10-1-07.) |
(35 ILCS 200/10-400) Sec. 10-400. Short title; findings and policy. (a) This Division may be cited as the Conservation Stewardship Law.
(b) The General Assembly finds that it is in the best interest of this State to maintain, preserve, conserve, and manage unimproved land to assure the protection of these limited and unique environmental resources for the economic and social well-being of the State and its citizens. The General Assembly further finds that, to maximize voluntary taxpayer participation in conservation programs, conservation should be recognized as a legitimate land use and taxpayers should have a full range of incentive programs from which to choose. Therefore, the General Assembly declares that it is in the public interest to prevent the forced conversion of unimproved land to more intensive uses as a result of economic pressures caused by the property tax system at values incompatible with their preservation and management as unimproved land, and that a program should be designed to permit the continued availability of this land for these purposes. The General Assembly further declares that the following provisions are intended to allow for the conservation, management, and assessment of unimproved land generally suitable for the perpetual growth and preservation of such land in this State.
(Source: P.A. 95-633, eff. 10-1-07.) |
(35 ILCS 200/10-405) Sec. 10-405. Definitions. As used in this Division: "Unimproved land" means woodlands, prairie, wetlands, or other vacant and undeveloped land that is not used for any residential or commercial purpose that materially disturbs the land. "Conservation management plan" means a plan approved by the Department of Natural Resources that specifies conservation and management practices, including uses that will be conducted to preserve and restore unimproved land. "Managed land" means unimproved land of 5 contiguous acres or more that is subject to a conservation management plan.
(Source: P.A. 95-633, eff. 10-1-07.) |
(35 ILCS 200/10-410) Sec. 10-410. Conservation management plan; rules. The Department of Natural Resources shall adopt rules specifying the form and content of a conservation management plan sufficient for managed land to be valued under this Division. The rules adopted under this Section must require a description of the managed land and must specify the conservation and management practices that are appropriate to preserve and maintain unimproved land in this State and any other conservation practices.
(Source: P.A. 95-633, eff. 10-1-07.) |
(35 ILCS 200/10-415) Sec. 10-415. Plan submission and review; approval. (a)
A taxpayer requesting special valuation of unimproved land under this Division must first submit a conservation management plan for that land to the Department of Natural Resources for review. The Department of Natural Resources shall review each submitted plan for compliance with the standards and criteria set forth in its rules. (b) Upon approval, the Department of Natural Resources shall issue to the taxpayer a written declaration that the land is subject to a conservation management plan approved by the Department of Natural Resources. (c) The Department of Natural Resources shall reapprove the plan every 10 years and revise it when necessary or appropriate. (d) If a plan is not approved, then the Department of Natural Resources shall state the reasons for the denial and provide the taxpayer an opportunity to amend the plan to conform to the requirements of this Division. If the application is denied a second time, the taxpayer may appeal the decision to an independent 3-member panel to be established within the Department of Natural Resources.
(e) The submission of an application for a conservation management plan under this Section or of a forestry management plan under Section 10-150 shall be treated as compliance with the requirements of that plan until the Department of Natural Resources can review the application. The Department of Natural Resources shall certify, to the Department, these applications as being approved plans for the purpose of this Division.
(Source: P.A. 95-633, eff. 10-1-07.) |
(35 ILCS 200/10-420) Sec. 10-420. Special valuation of managed land; exceptions. (a)
In all counties, except for Cook County, beginning with assessments made in 2008 and thereafter, managed land for which an application has been approved under Section 10-415 that contains 5 or more contiguous acres is valued at 5% of its fair cash value. (b) The special valuation under this Section does not apply to (i) any land that has been assessed as farmland under Sections 10-110 through 10-145, (ii) land valued under Section 10-152 or 10-153, (iii) land valued as open space under Section 10-155, (iv) land certified under Section 10-167, or (v) any property dedicated as a nature preserve or a nature preserve buffer under the Illinois Natural Areas Preservation Act and assessed in accordance with subsection (e) of Section 9-145.
(Source: P.A. 95-633, eff. 10-1-07.) |
(35 ILCS 200/10-425) Sec. 10-425. Certification. (a)
The Department of Natural Resources shall certify to the Department a list of applications approved under Section 10-415. This list must contain the following information for each approved application: (1) the name and address of the taxpayer; (2) the county in which the land is located; (3) the size and each property index number or | ||
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(4) copies of the taxpayer's approved conservation | ||
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(b) Within 30 days after the receipt of this information, the Department shall notify in writing the chief county assessment officer of each parcel of land covered by an approved conservation management plan and application. The chief county assessment officer shall determine the valuation of the land as otherwise permitted by law and as required under Section 10-420 of this Division, and shall list them separately.
(Source: P.A. 95-633, eff. 10-1-07.) |
(35 ILCS 200/10-430) Sec. 10-430. Withdrawal from special valuation. (a) If any of the following events occur, then the Department of Natural Resources shall withdraw all or a portion of the land from special valuation: (1) the Department of Natural Resources determines, | ||
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(2) the failure of the taxpayer to respond to a | ||
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(b) A determination by the Department of Natural Resources to withdraw land from the special valuation under this Act is effective on the following January 1 of the assessment year in which the withdrawal occurred. (c) The Department of Natural Resources shall notify the chief county assessment officer and the Department in writing of any land withdrawn from special valuation. Upon withdrawal, additional taxes must be calculated as provided in Section 10-445.
(Source: P.A. 95-633, eff. 10-1-07.) |
(35 ILCS 200/10-435) Sec. 10-435. Recapture. (a) If, in any taxable year that the taxpayer receives a special valuation under Section 10-470, the taxpayer does not comply with the conservation management plan, then the taxpayer shall, by the following September 1, pay to the county treasurer the difference between: (i) the taxes paid for that year and; (ii) what the taxes for that year would have been based on a valuation otherwise permitted by law. (b) If the amount under subsection (a) is not paid by the following September 1, then that amount is considered to be delinquent property taxes. (c) If a taxpayer who currently owns land in (i) a forestry management plan under Section 10-150 or (ii) land registered or encumbered by conservation rights under Section 10-166 that would qualify for the tax assessment under this Division, then the taxpayer may apply for reassessment under this Division and shall not be penalized for doing so.
(Source: P.A. 95-633, eff. 10-1-07.) |
(35 ILCS 200/10-440) Sec. 10-440. Sale or transfer of unimproved land. The sale or transfer of unimproved land does not affect the valuation of the land, unless there is a change in the use of the land or the acreage requirement is no longer met. Any tract of land containing less than 5 acres after a sale or transfer may be reclassified by the chief county assessment officer and valued as otherwise permitted by law.
The taxpayer and the Department of Natural Resources may revise a conservation management plan whenever there is a change in the ownership of the affected land.
(Source: P.A. 95-633, eff. 10-1-07.) |
(35 ILCS 200/10-445) Sec. 10-445. Rules. The Department of Natural Resources shall adopt rules to implement and administer this Act.
(Source: P.A. 95-633, eff. 10-1-07.) |
(35 ILCS 200/Art. 10 Div. 17 heading)
Division 17. Wooded Acreage Assessment Transition Law
(Source: P.A. 95-633, eff. 10-1-07.) |
(35 ILCS 200/10-500)
Sec. 10-500. Short title. This Division may be cited as the Wooded Acreage Assessment Transition Law.
(Source: P.A. 95-633, eff. 10-1-07.) |
(35 ILCS 200/10-505)
Sec. 10-505. Wooded acreage defined. For the purposes of this Division 17, "wooded acreage" means any parcel of unimproved real property that: (1) can be defined as "woodlands" by the United | ||
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(2) is at least 5 contiguous acres; (3) does not qualify as cropland, permanent pasture, | ||
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(4) is not managed under a forestry management plan | ||
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(5) does not qualify for another preferential | ||
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(6) is owned by the taxpayer on October 1, 2007.
This amendatory Act of the 100th General Assembly is intended as a clarification and is not a new enactment. (Source: P.A. 100-379, eff. 8-25-17.) |
(35 ILCS 200/10-510) Sec. 10-510. Assessment of wooded acreage.
(a) If wooded acreage was classified as farmland during the 2006 assessment year, then the property shall be assessed by multiplying the current fair cash value of the property by the transition percentage. The chief county assessment officer shall determine the transition percentage for the property by dividing (i) the property's 2006 equalized assessed value as farmland by (ii) the 2006 fair cash value of the property. (b) The wooded acreage shall continue to be assessed under the provisions of this Section through any assessment year in which the property is transferred or no longer qualifies as wooded acreage under Section 10-505, and the property must be assessed as otherwise permitted by law beginning the following assessment year. For purposes of this Section, a transfer between spouses does not disqualify the property from the preferential assessment treatment under this Division for wooded acreage.
(Source: P.A. 100-834, eff. 1-1-19.) |
(35 ILCS 200/10-515)
Sec. 10-515. Notice requirement. If the owner of property subject to this Division is a corporation, partnership, limited liability company, trust, or other similar entity, then it shall report to the chief county assessment officer any change in ownership interest or beneficial interest. If, after October 1, 2007, the ownership interests or beneficial interests in such an entity change by more than 50% from those interests as they existed on October 1, 2007, then the property no longer qualifies to receive the preferential assessment treatment of the wooded acreage under this Division, and the property must be assessed as otherwise permitted by law beginning the following assessment year.
(Source: P.A. 95-633, eff. 10-1-07.) |
(35 ILCS 200/10-520)
Sec. 10-520. Cook County exempt. This Division 17 does not apply to any property located within Cook County.
(Source: P.A. 95-633, eff. 10-1-07.) |
(35 ILCS 200/Art. 10 Div. 18 heading) Division 18.
Wind energy property assessment
(Source: P.A. 95-644, eff. 10-12-07; 95-876, eff. 8-21-08.) |
(35 ILCS 200/10-600) Sec. 10-600. Definitions. For the purposes of this Division 18: "Wind energy device" means any device, with a
nameplate capacity of at least 0.5 megawatts, that is used in the process of converting kinetic energy from the wind to generate electric power for commercial sale. "2007 real property cost basis" excludes personal property but represents both the land and real property improvements of a wind energy device and means $360,000 per megawatt of nameplate capacity. "Trending factor" means a number equal to the consumer price index (U.S. city average all items) published by the Bureau of Labor Statistics for the December immediately preceding the assessment date, divided by the consumer price index (U.S. city average all items) published by the Bureau of Labor Statistics for December 2006. "Trended real property cost basis" means the 2007 real property cost basis multiplied by the trending factor. "Allowance for physical depreciation" means (i) the actual age in years of the wind energy device on the assessment date divided by 25 years multiplied by (ii) the trended real property cost basis. The physical depreciation, however, may not reduce the value of the wind energy device to less than 30% of the trended real property cost basis.
(Source: P.A. 95-644, eff. 10-12-07.) |
(35 ILCS 200/10-605) Sec. 10-605. Valuation of wind energy devices. Beginning in assessment year 2007, the fair cash value of wind energy devices shall be determined by subtracting the allowance for physical depreciation from the trended real property cost basis. Functional obsolescence and external obsolescence may further reduce the fair cash value of the wind energy device, to the extent they are proved by the taxpayer by clear and convincing evidence.
(Source: P.A. 95-644, eff. 10-12-07.) |
(35 ILCS 200/10-610) Sec. 10-610. Applicability. (a) The provisions of this Division apply for assessment years 2007 through 2035. (b) The provisions of this Division do not apply to wind energy devices that are owned by any person or entity that is otherwise exempt from taxation under the Property Tax Code.
(Source: P.A. 102-662, eff. 9-15-21.) |
(35 ILCS 200/10-615) Sec. 10-615. Wind energy assessable property is not subject to equalization. Wind energy assessable property is not subject to equalization factors applied by the Department or any board of review, assessor, or chief county assessment officer.
(Source: P.A. 95-644, eff. 10-12-07.) |
(35 ILCS 200/10-620) Sec. 10-620. Platting requirements; parcel identification numbers. The owner of a wind energy device shall, at his or her own expense, use an Illinois registered land surveyor to prepare a plat showing the metes and bounds description, including access routes, of the area immediately surrounding the wind energy device over which that owner has exclusive control; provided that such platting does not constitute a subdivision of land subject to the provisions of the Plat Act (765 ILCS 205/). Within 60 days after completion of construction of the wind energy device, the owner of the wind energy device shall record the plat and deliver a copy of it to the chief county assessment officer and to the owner of the land surrounding the newly platted area. Upon receiving a copy of the plat, the chief county assessment officer shall issue a separate parcel identification number or numbers for the property containing the wind energy device or devices.
(Source: P.A. 95-644, eff. 10-12-07.) |
(35 ILCS 200/Art. 10 Div. 19 heading) Division 19. Qualified commercial and industrial property
(Source: P.A. 98-702, eff. 7-7-14.) |
(35 ILCS 200/10-700) Sec. 10-700. Qualified commercial and industrial property; tornado disaster. Notwithstanding any other provision of law, each qualified parcel of commercial or industrial property owned and used by a small business shall be valued at the lesser of (i) its modified equalized assessed value or (ii) 33 1/3% of its fair cash value or, in the case of property located in a county that classifies property for purposes of taxation in accordance with Section 4 of Article IX of the Constitution, the percentage of fair cash value as required by county ordinance. The method of valuation under this Section shall continue until there is a change in use or ownership of the property or until the fifteenth taxable year after the tornado disaster occurs, whichever occurs first. In order to qualify for valuation under this Section, the structure must be rebuilt within 2 years after the date of the tornado disaster, and the square footage of the rebuilt structure may not be more than 110% of the square footage of the original structure as it existed immediately prior to the tornado disaster. "Base year" means the taxable year prior to the taxable year in which the tornado disaster occurred. "Modified equalized assessed value" means: (1) in the first taxable year after the tornado | ||
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(2) in the second taxable year after the tornado | ||
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"Tornado disaster" means an occurrence of widespread or severe damage or loss of property resulting from a tornado or combination of tornadoes that has been proclaimed as a natural disaster by the Governor or the President of the United States. "Qualified parcel of property" means property that (i) is owned and used exclusively for commercial or industrial purposes by a small business and (ii) has been rebuilt following a tornado disaster occurring in taxable year 2013 or any taxable year thereafter. "Small business" means a business that employs fewer than 50 full-time employees.
(Source: P.A. 98-702, eff. 7-7-14.) |
(35 ILCS 200/10-705) Sec. 10-705. Keystone property. (a) For the purposes of this Section: "Base year" means the last tax year prior to the date | ||
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"Tax year" means the calendar year for which assessed | ||
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"Keystone property" means property that has had a | ||
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(1) the property contains an existing industrial | ||
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(2) the property is located on a lot, parcel, or | ||
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(3) the industrial structure was originally built | ||
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(4) the property has been vacant for a period of | ||
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(5) the property is not located in a tax | ||
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(b) Within one year from the effective date of this amendatory Act of the 100th General Assembly, owners of real property may apply with the municipality in which the property is located to have the property designated as keystone property. If the property meets the criteria for keystone property set forth in subsection (a), then the corporate authorities of the municipality have one year from the effective date of this amendatory Act of the 100th General Assembly within which they may certify the property as keystone property for the purposes of promoting rehabilitation of vacant property and fostering job creation in the fields of manufacturing and research and development. The certification shall be transmitted to the chief county assessment officer as soon as possible after the property is certified. (c) Beginning with the first tax year after the property is certified as keystone property and continuing through the twelfth tax year after the property is certified as keystone property, for the purpose of taxation under this Code, the property shall be valued at 33 1/3% of the fair cash value of the land, without regard to buildings, structures, improvements, and other permanent fixtures located on the property. For the first 3 tax years after the property is certified as keystone property, the aggregate tax liability for the property shall be no greater than $75,000. That aggregate tax liability, once collected, shall be distributed to the taxing districts in which the property is located according to each taxing district's proportionate share of that aggregate liability. Beginning with the fourth tax year after the property is certified as keystone property and continuing through the twelfth tax year after the property is certified as keystone property, the property's tax liability for each taxing district in which the property is located shall be increased over the tax liability for the preceding year by the percentage increase, if any, in the total equalized assessed value of all property in the taxing district. No later than March 1 of each year before taxes are extended for the prior tax year, the Village of Park Forest shall certify to the county clerk of the county in which the property is located a percentage reduction to be applied to property taxes to limit the aggregate tax liability on keystone property in accordance with this Section.
(Source: P.A. 100-510, eff. 9-15-17.) |
(35 ILCS 200/Art. 10 Div. 20 heading) Division 20. Commercial solar energy systems
(Source: P.A. 100-781, eff. 8-10-18.) |
(35 ILCS 200/10-720) Sec. 10-720. Definitions. For the purpose of this Division
20: "Allowance for physical depreciation" means (i) the actual age
in years of the commercial solar energy system on the assessment
date divided by 25 years, multiplied by (ii) its trended real property
cost basis. The physical depreciation, however, may not reduce
the value of the commercial solar energy system to less than 30%
of its trended real property cost basis. "Commercial solar energy system" means any device or
assembly of devices that (i) is ground installed and (ii) uses
solar energy from the sun for generating electricity for the
primary purpose of wholesale or retail sale and not primarily
for consumption on the property on which the device or devices
reside. "Commercial solar energy system real property cost basis"
means the owner of a commercial solar energy system's
interest in the land within the project boundaries and real
property improvements and shall be calculated at $218,000 per megawatt of
nameplate capacity. For the purposes of this Section,
"nameplate capacity" has the same definition as found in Section
1-10 of the Illinois Power Agency Act. "Ground installed" means the installation of a commercial
solar energy system, with the primary purpose of solar energy
generation for wholesale or retail sale, on a parcel or tract of
land. "Trended real property cost basis" means the commercial
solar energy system real property cost basis multiplied by the
trending factor. "Trending factor" means a number equal to the Consumer
Price Index (U.S. city average all items) published by the
Bureau of Labor Statistics for the December immediately
preceding the assessment date, divided by the Consumer Price
Index (U.S. city average all items) published by the Bureau of
Labor Statistics for December of 2017.
(Source: P.A. 100-781, eff. 8-10-18.) |
(35 ILCS 200/10-725) Sec. 10-725. Improvement valuation of commercial solar
energy systems in counties with fewer than 3,000,000
inhabitants. Beginning in assessment year 2018, the fair cash
value of commercial solar energy system improvements in counties
with fewer than 3,000,000 inhabitants shall be determined by
subtracting the allowance for physical depreciation from the
trended real property cost basis. Functional obsolescence and
external obsolescence of the solar energy device may further
reduce the fair cash value of the commercial solar energy system
improvements, to the extent they are proved by the taxpayer by
clear and convincing evidence.
(Source: P.A. 100-781, eff. 8-10-18.) |
(35 ILCS 200/10-735) Sec. 10-735. Commercial solar energy systems not subject to
equalization. Commercial solar energy systems assessable under
this Division are not subject to equalization factors applied by
the Department or any board of review, assessor, or chief county
assessment officer.
(Source: P.A. 100-781, eff. 8-10-18.) |
(35 ILCS 200/10-740) Sec. 10-740. Survey for ground installed commercial solar
energy systems; parcel identification numbers for property
improved with a ground installed commercial solar energy system.
Notwithstanding any other provision of law, the owner of the
ground installed commercial solar energy system shall commission
a metes and bounds survey description of the land upon which the
commercial solar energy system is installed, including access
routes, over which the owner of the commercial solar energy
system has exclusive control. The owner of the ground installed
commercial solar energy system shall, at his or her own expense,
use an Illinois-registered land surveyor to prepare the survey.
The owner of the ground installed commercial solar energy system
shall deliver a copy of the survey to the chief county
assessment officer and to the owner of the land upon which the
ground installed commercial solar energy system is constructed. Upon receiving a copy of the survey and an agreed acknowledgement to the separate parcel identification number by the owner of the land upon which the ground installed commercial solar energy system is constructed, the chief county assessment officer shall issue a separate parcel identification for the real property improvements, including the land containing the ground installed commercial solar energy system, to be used only for the purposes of property assessment for taxation. The property records shall contain the legal description of the
commercial solar energy system parcel and describe any leasehold
interest or other interest of the owner of the commercial solar
energy system in the property. A plat prepared under this
Section shall not be construed as a violation of the Plat Act.
(Source: P.A. 100-781, eff. 8-10-18.) |
(35 ILCS 200/10-745) Sec. 10-745. Real estate taxes. Notwithstanding the
provisions of Section 9-175 of this Code, the owner of the
commercial solar energy system shall be liable for the real
estate taxes for the land and real property improvements of a
ground installed commercial solar energy system.
Notwithstanding the foregoing, the owner of the land upon which a
commercial solar energy system is installed may pay any unpaid
tax of the commercial solar energy system parcel prior to the
initiation of any tax sale proceedings.
(Source: P.A. 100-781, eff. 8-10-18; 101-81, eff. 7-12-19.) |
(35 ILCS 200/10-750) Sec. 10-750. Property assessed as farmland. Notwithstanding
any other provision of law, real property assessed as farmland
in accordance with Section 10-110 in the assessment year prior
to valuation under this Division shall return to being assessed
as farmland in accordance with Section 10-110 in the year
following completion of the removal of the commercial solar
energy system as long as the property is returned to a farm use
as defined in Section 1-60 of this Act, notwithstanding that the
land was not used for farming for the 2 preceding years.
(Source: P.A. 100-781, eff. 8-10-18.) |
(35 ILCS 200/10-755) Sec. 10-755. Abatements. Any taxing district, upon a
majority vote of its governing authority, may, after the
determination of the assessed valuation as set forth in this
Code, order the clerk of the appropriate municipality or county
to abate any portion of real property taxes otherwise levied or
extended by the taxing district on a commercial solar energy
system.
(Source: P.A. 100-781, eff. 8-10-18.) |
(35 ILCS 200/10-760) Sec. 10-760. Applicability. The provisions of this Division
apply for assessment years 2018 through 2033.
(Source: P.A. 100-781, eff. 8-10-18.) |
(35 ILCS 200/Art. 10 Div. 21 heading) Division 21. Southland reactivation property
(Source: P.A. 102-1010, eff. 5-27-22.) |
(35 ILCS 200/10-800) Sec. 10-800. Southland reactivation property. (a) For the purposes of this Section: "Base year" means the last tax year prior to the date of the application for southland reactivation designation during which the property was occupied and assessed and had an equalized assessed value. "Cook County Land Bank Authority" means the Cook County Land Bank Authority created by ordinance of the Cook County Board. "Municipality" means a city, village, or incorporated town located in the State. "Participating entity" means any of the following, either collectively or individually: the municipality in which the property is located; the South Suburban Land Bank and Development Authority; or the Cook County Land Bank Development Authority. "Southland reactivation property" means property that: (1) has been designated by the municipality by | ||
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(2) is held by a participating entity; and (3) meets all of the following criteria: (A) the property is zoned for commercial or | ||
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(B) the property has had its past property taxes | ||
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(C) the sale or transfer of the property, | ||
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(D) the property will be sold by a participating | ||
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(E) an application for southland reactivation | ||
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(F) if not for the southland reactivation | ||
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(G) the property is located in any of the | ||
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"South Suburban Land Bank and Development Authority" means the South Suburban Land Bank and Development Authority created in 2012 by intergovernmental agreement. "Tax year" means the calendar year for which assessed value is determined as of January 1 of that year. (b) Within 5 years after May 27, 2022 (the effective date of Public Act 102-1010), purchasers of real property from any of the participating entities may apply to that entity to have the property certified as southland reactivation property if the property meets the criteria for southland reactivation property set forth in subsection (a). The participating entity has 5 years from May 27, 2022 (the effective date of Public Act 102-1010) within which it may certify the property as southland reactivation property for the purposes of promoting rehabilitation of abandoned, vacant, or underutilized property to attract and enhance economic activities and investment that stabilize, restore, and grow the tax base in severely blighted areas within Chicago's south suburbs. This certification is nonrenewable and shall be transmitted by the municipality, or by the participating entity on behalf of the municipality, to the chief county assessment officer as soon as possible after the property is certified. Southland reactivation designation is limited to the original applicant unless expressly approved by the corporate authorities of the municipality and the property has no change in use. Support by the corporate authorities of the municipality for southland reactivation designation shall be considered in a lawful public meeting, and impacted taxing districts shall receive notification of the agenda item to consider southland reactivation of the site not less than 15 days prior to that meeting. (c) Beginning with the first tax year after the property is certified as southland reactivation property and continuing through the twelfth tax year after the property is certified as southland reactivation property, for the purpose of taxation under this Code, the property shall be valued at 50% of the base year equalized assessed value as established by the chief county assessment officer, excluding all years with property tax exemptions applied as a result of the participating entity's ownership. For the first year after the property is certified as southland reactivation property, the aggregate property tax liability for the property shall be no greater than $100,000 per year. That aggregate property tax liability, once collected, shall be distributed to the taxing districts in which the property is located according to each taxing district's proportionate share of that aggregate liability. Beginning with the second tax year after the property is certified as southland reactivation property and continuing through the twelfth tax year after the property is certified as southland reactivation property, the property tax liability for the property for each taxing district in which the property is located shall be increased over the property tax liability for the property for the preceding year by 10%. In no event shall the purchaser's annual tax liability decrease. (d) No later than March 1 of each year, the municipality or the participating entity on behalf of the municipality shall certify to the county clerk of the county in which the property is located a percentage southland reactivation reduction to be applied to property taxes for that calendar year, as provided in this Section. (e) The participating entity shall collect the following information annually for the pilot program period: the number of program applicants; the street address of each certified property; the proposed use of certified properties; the amount of investment; the number of jobs created as a result of the certification; and copies of the certification of each southland reactivation site to allow for the evaluation and assessment of the effectiveness of southland reactivation designation. The participating entity responsible for seeking the southland reactivation designation shall present this information to the governing body of each taxing district affected by a southland reactivation designation on an annual basis, and the participating entity shall report the above information to any requesting members of the General Assembly at the conclusion of the 5-year designation period. (f) Any southland reactivation certification granted under this Section shall be void if the property is conveyed to an entity or person that is liable for any unpaid, delinquent property taxes associated with the property.
(Source: P.A. 102-1010, eff. 5-27-22; 103-154, eff. 6-30-23.) |
(35 ILCS 200/Art. 11 heading) Article 11.
Valuations Performed by the Department
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(35 ILCS 200/Art. 11 Div. 1 heading) Division 1.
Pollution control facilities
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(35 ILCS 200/11-5)
Sec. 11-5.
Pollution control facilities; valuation policy.
It is the policy
of this State that pollution control facilities should be valued, at 33 1/3% of
the fair cash value of their economic productivity to their owners.
(Source: P.A. 83-121; 88-455.)
|
(35 ILCS 200/11-10)
Sec. 11-10.
Definition of pollution control facilities.
"Pollution control
facilities" means any system, method, construction, device or appliance
appurtenant thereto, or any portion of any building or equipment, that is
designed, constructed, installed or operated for the primary purpose of:
(a) eliminating, preventing, or reducing air or water pollution, as the
terms "air pollution" and "water pollution" are defined in the Environmental
Protection Act; or
(b) treating, pretreating, modifying or disposing of any potential solid,
liquid or gaseous pollutant which if released without treatment, pretreatment,
modification or disposal might be harmful, detrimental or offensive to human,
plant or animal life, or to property. "Pollution control facilities" shall not
include, however,
(1) any facility with the primary purpose of (i) | ||
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(2) any large diameter pipes or piping systems used | ||
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(3) any facility operated by any person other than a | ||
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(4) land underlying a cooling pond.
(Source: P.A. 83-883; 88-455.)
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(35 ILCS 200/11-15) Sec. 11-15. Method of valuation for pollution control facilities. To determine the fair cash value of any certified pollution control facility, the Department shall determine the probable net value that could be realized by its owner if the facility were removed and sold at a fair, voluntary sale, giving due account to the expense of removal and condition of the particular facility in question. The assessed value of the facility shall be 33/1/3% of the fair cash value of the facility. (Source: P.A. 103-592, eff. 6-7-24.) |
(35 ILCS 200/11-20)
Sec. 11-20.
Certification and assessment authority.
For tax purposes,
pollution control facilities shall be certified as such by the Pollution
Control Board and shall be assessed by the Department.
(Source: P.A. 77-1381; 88-455.)
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(35 ILCS 200/11-25)
Sec. 11-25. Certification procedure. Application for a pollution control
facility certificate shall be filed with the Pollution Control Board in a
manner and form prescribed in regulations issued by that board. The
application shall contain appropriate and available descriptive information
concerning anything claimed to be entitled in whole or in part to tax treatment
as a pollution control facility. If it is found that the claimed facility or
relevant portion thereof is a pollution control facility as defined in Section
11-10, the Pollution Control Board, acting through its Chairman or his or her
specifically authorized delegate, shall enter a finding and issue a certificate
to that effect. The certificate shall require tax treatment as a pollution
control facility, but only for the portion certified if only a portion is
certified. The effective date of a certificate shall be the date of application
for the certificate or the date of the construction of the facility, whichever
is later.
(Source: P.A. 100-201, eff. 8-18-17.)
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(35 ILCS 200/11-30)
Sec. 11-30.
Powers and duties of the certifying board.
Before denying any
certificate, the Pollution Control Board shall give reasonable notice in
writing to the applicant and provide the applicant a reasonable opportunity for
a fair hearing. On like notice to the holder and opportunity for hearing, the
Board may on its own initiative revoke or modify a pollution control
certificate or a low sulfur dioxide emission coal fueled device certificate
whenever any of the following appears:
(a) the certificate was obtained by fraud or | ||
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(b) the holder of the certificate has failed | ||
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(c) the pollution control facility to which the | ||
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Prompt written notice of the Board's action upon any application shall
be given to the applicant together with a written copy of the Board's
findings and certificate, if any.
(Source: P.A. 82-134; 88-455.)
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(35 ILCS 200/Art. 11 Div. 2 heading) Division 2.
Low sulfur dioxide coal fueled devices
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(35 ILCS 200/11-35)
Sec. 11-35.
Low sulfur dioxide emission coal fueled devices.
It is the
policy of this State that the use of low sulfur dioxide emission coal fueled
devices should be encouraged as conserving nonrenewable resources, reducing
pollution and promoting the use of abundant, high-sulfur, locally available
coal as well as promoting the health and well-being of the people of this
State, and should be valued at 33 1/3% of their fair cash value.
(Source: P.A. 83-121; 88-455.)
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(35 ILCS 200/11-40)
Sec. 11-40.
Definition of low sulfur dioxide emission coal fueled devices.
"Low sulfur dioxide emission coal fueled devices" means any device used
or intended for the purpose of burning, combusting or converting locally
available coal in a manner which eliminates or significantly reduces the
need for additional sulfur abatement that would otherwise be required under
State or Federal air emission standards. The word "device" includes all
machinery, equipment, structures and all related apparatus, including coal
feeding equipment, of a coal gasification facility designed to convert locally
available coal into a low sulfur gaseous fuel and to manage all waste and
by-product streams.
(Source: P.A. 82-134; 88-455.)
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(35 ILCS 200/11-45)
Sec. 11-45.
Method of valuation for low sulfur dioxide emission coal fueled
devices. To determine 33 1/3% of the fair cash value of any low sulfur dioxide
emission coal fueled device, the Department shall determine the net value which
could be realized by its owner if the device were removed and sold at a fair,
voluntary sale, giving due account to the expense of removal, site restoration,
and transportation. That net value shall be considered to be 33 1/3% of fair
cash value.
(Source: P.A. 82-134; 88-455.)
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(35 ILCS 200/11-50)
Sec. 11-50.
Certification and assessment authority.
For tax purposes, a low
sulfur dioxide emission coal fueled device shall be certified as such by the
Pollution Control Board and shall be assessed by the Department.
(Source: P.A. 82-134; 88-455.)
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(35 ILCS 200/11-55)
Sec. 11-55.
Approval procedure.
Application for approval of a low sulfur
dioxide emission coal fueled device shall be filed with the Pollution Control
Board in the manner and form prescribed by that board. The application shall
contain appropriate and available descriptive information concerning anything
claimed to be entitled to tax treatment as a low sulfur dioxide emission coal
fueled device as defined in this Code. If it is found that the claimed device
meets that definition, the Pollution Control Board, acting through its Chairman
or its specifically authorized delegate, shall enter a finding and issue a
certificate that requires tax treatment as a low sulfur dioxide emission
coal fueled device. The effective date of a certificate shall be on January
1 preceding the date of certification or preceding the date construction
or installation of the device commences, whichever is later.
(Source: P.A. 82-134; 88-455.)
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(35 ILCS 200/11-60)
Sec. 11-60.
Judicial review; pollution control and low sulfur devices.
Any
applicant or holder aggrieved by the issuance, refusal to issue, denial,
revocation, modification or restriction of a pollution control certificate or a
low sulfur dioxide emission coal fueled device certificate may appeal the
finding and order of the Pollution Control Board, under the Administrative
Review Law.
(Source: P.A. 82-783; 88-455.)
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(35 ILCS 200/11-65)
Sec. 11-65.
Procedures for assessment; pollution control and low sulfur
devices. Proceedings for assessment or reassessment of property certified to be
pollution control facilities or low sulfur dioxide emission coal fueled devices
shall be conducted in accordance with procedural regulations issued by the
Department, in conformity with this Code.
(Source: P.A. 82-134; 88-455.)
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(35 ILCS 200/Art. 11 Div. 3 heading) Division 3.
Railroads
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(35 ILCS 200/11-70)
Sec. 11-70.
Assessment of railroad companies; definitions.
These words and
phrases, for the assessment of the property of railroad companies, and unless
otherwise required by the context shall be defined as follows:
(a) "Railroad company," "railroad," or "company" means any person, company,
corporation or association owning, operating or constructing a railroad, a
suburban or interurban railroad, a switching or terminal railroad, a railroad
station, or a railroad bridge in this State.
(b) "Operating property" means all tracks and right of way, all structures
and improvements on that right of way, all rights and franchises, all rolling
stock and car equipment, and all other property, real or personal, tangible or
intangible connected with or used in the operation of the railroad including
real estate contiguous to railroad right of way or station grounds held for
reasonable expansion or future development.
(c) "Non-operating personalty" means all personal property, tangible and
intangible, held by any railroad company and not included in the definition of
"operating property".
(d) "Non-carrier real estate" means all land, and improvements on that land,
not situated on the right of way of the railroad and not used as operating
property within the meaning of the definition in paragraph (b). Improvements
owned by others and situated on the right of way not used in the operations of
the railroad shall be deemed to be "non-carrier real estate." The Department
shall adopt proper rules and regulations to determine whether any property is
"non-carrier real estate."
(e) "Trackage rights" or "trackage right agreement" means the right by
which one railroad company operates trains in scheduled service over tracks
owned and used by another railroad company and the valuation of trackage rights
shall include the value of all rolling stock, and all tangible or intangible
personal property used or connected therewith.
(Source: P.A. 81-1stSS-1; 88-455.)
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(35 ILCS 200/11-75)
Sec. 11-75.
Assessment date for railroad companies.
The Department shall
assess all property owned or used by railroad companies operating within this
State, as of January first annually, except property found by the Department to
be non-carrier real estate.
The assessment of the property of any railroad company shall be based upon
the value of property defined in Section 11-70, less the percentage of the
total value which consists of operating or non-operating personal property.
(Source: P.A. 86-173; 86-905; 86-1028; 88-455.)
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(35 ILCS 200/11-80)
Sec. 11-80.
Assessment procedure for railroad companies.
In assessing
the taxable property of any railroad company, the Department shall first
determine 33 1/3% of the fair cash value of all the property of any railroad
company as a unit, but shall make due allowance for any non-carrier real estate
and all personalty.
The Department shall take into consideration the actual or market value of
the shares of stock outstanding, the actual or market value of all bonds
outstanding and all other indebtedness as is applicable, for operating the
road. In determining the market value of the stock or indebtedness the
Department shall consider quotations for the 5 years preceding the assessment
date; the net earnings of the company during the 5 calendar years preceding the
assessment date; and such other information as the Department may consider as
bearing on the fair cash value of the property. The valuation by the
Department shall include capital stock and all other property of railroad
companies, except non-carrier real estate. The above facts shall not be
conclusive upon the Department in determining 33 1/3% of the fair cash value of
the property of a railroad company.
The Department shall determine the equalized assessed value of the taxable
property of every railroad company by applying to its determination of 33 1/3%
of the fair cash value of the property an equalization factor equal to the
statewide average ratio of the equalized assessed value of locally assessed
property to 33 1/3% of the fair cash value of such locally assessed property.
The Department shall assess the value of all operating property acquired by a
railroad company or its wholly-owned subsidiary by trade with a municipality,
which is situated in a state contiguous to Illinois, at no greater value than
the value of the operating property traded to the municipality for the property
by the railroad company. The value shall be that value established for the
year immediately preceding the calendar year of the trade. The assessment
shall not increase, but may decrease, during the 10 years following the
calendar year of the trade.
(Source: P.A. 86-173; 86-905; 86-1028; 88-455.)
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(35 ILCS 200/11-80.1) Sec. 11-80.1. High-speed passenger rail project. Due to the importance of developing high-speed or faster rail service, the General Assembly finds that it should encourage freight railroad owners to participate in State and federal government programs, including cooperative agreements designed to increase the speed of passenger rail service, that participation in those programs should not result in increased property taxes, and that such an increase in property taxes could negatively impact the participation in those programs. Therefore, the Department shall take into consideration any potential increase in a property's overall valuation that is directly attributable to the investment, improvement, replacement, or expansion of railroad operating property on or after January 1, 2010, through State or federal government programs, including cooperative agreements, necessary for higher speed passenger rail transportation. Any such increase in the property's overall valuation that is directly attributable to the investment, improvement, replacement, or expansion of railroad operating property on or after January 1, 2010, through State or federal government programs necessary for higher speed passenger rail transportation, including cooperative agreements, shall be excluded from the valuation of its real property improvements under Section 11-80. This Section applies on and after the effective date of this amendatory Act of the 97th General Assembly and through December 31, 2029.
(Source: P.A. 101-186, eff. 8-2-19.) |
(35 ILCS 200/11-85)
Sec. 11-85. Property schedules. Every railroad company shall, on or before
June 1 of each year, when required, make out and file with the Department a
statement or schedule showing the property held for right of way, whether
owned, leased, or operated under trackage right agreement, and the length of
the first, second, third and other main and all side tracks and turnouts, and
the number of acres of right of way in each county of this State and in each
taxing district of this State, through or into which the road may run. It shall
describe all improvements and stations located on the right of way, giving the
quantity, quality, character and original cost of each. It shall also report
all non-operating personalty owned or controlled by the company on January 1,
giving the quantity, quality, character and location of the same. The report shall also include any potential increase in the property's overall valuation that is directly attributable to the investment, improvement, replacement, or expansion of railroad operating property on or after January 1, 2010, through State or federal governmental programs, including cooperative agreements, necessary for higher speed passenger rail transportation through December 31, 2029. New companies
shall make the statement on or before the June 1 after the location of their
road.
When the statement has once been made, it is not necessary to report the
description as required above unless directed to do so by the Department, but
the company shall, on or before June 1, annually, report all additions or
changes in its property in this State as have occurred.
The return required by this Section should be made by the using company, but
all property which is operated under one control shall be returned as provided
in this Section.
(Source: P.A. 101-186, eff. 8-2-19.)
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(35 ILCS 200/11-90)
Sec. 11-90. Information schedules. Each year every railroad company in this
State shall return to the Department, in addition to any other information
required by this Code, sworn statements or schedules as follows:
(a) The amount of capital stock authorized and the | ||
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(b) The amount of capital stock issued and | ||
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(c) The market value, or if no market value then the | ||
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(d) The total amount of all bonds outstanding and all | ||
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(e) The market value, or if no market value then the | ||
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(f) A statement in detail of the entire gross | ||
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(g) The length of the first, second, third and other | ||
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(h) The reproduction cost of the property within | ||
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(i) An enumeration and classification of all rolling | ||
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(j) Any other information the Department may require | ||
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Such statements or schedules shall conform to the instructions and forms
prescribed by the Department.
In cases where a railroad company uses property owned by another, the return
shall be made by the using company and all property operated under one control
shall be returned as provided above.
(Source: P.A. 101-186, eff. 8-2-19.)
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(35 ILCS 200/11-95)
Sec. 11-95.
Listing of non-carrier real estate.
Every railroad company
subject to assessment in this State shall annually return to the Department a
list of its non-carrier real estate in this State, providing its description,
the current assessed value, and the estimated true value of all non-carrier
real estate both within and outside of this State, and any other information
the Department may require. The Department shall examine the list and make
whatever additions or alterations it may find necessary, and transmit to the
proper assessing officials of each county in which non-carrier real estate is
located, the list described above, together with any other information it
considers pertinent. If additions or alterations to the list are made by the
Department, the revised list shall also be sent to the reporting carrier. The
proper assessing officials of each county shall then assess the non-carrier
real estate in the same manner as similar locally assessed property belonging
to individuals, except that it shall be treated as property belonging to
railroads. If any parcels are not platted, any description is sufficient which
would enable a competent surveyor to locate the property.
Property listed as non-carrier real estate shall also include the property
index number in counties where such a numbering system has been adopted.
(Source: P.A. 84-777; 84-1013; 88-455.)
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(35 ILCS 200/11-100)
Sec. 11-100.
Proration of value; property outside of State.
If any railroad
company owns or uses operating property partly within and partly outside of
this State, the Department shall determine the value of the entire operating
property of the railroad but shall take only that part of the entire value as
is represented by the average percentage of (a) the length of all track
including main, second and additional main track, side track and turnouts
within this State, (b) its gross revenues arising from railroad operations in
this State, (c) the reproduction cost of its operating property within this
State, as determined by the Interstate Commerce Commission of the United
States, or other competent authority, plus additions and betterments, less
retirements and depreciation. Nothing in this section shall be construed to
preclude the use or substitution of other factors or methods as may appear
reasonable and necessary in determining the proportion of a railroad's
operating property within this State.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/11-105)
Sec. 11-105.
Description of railroad track.
The right of way, including the
superstructures of first, second, third and other main tracks and all side
tracks and turnouts, and the stations and improvements of the railroad company
on the right of way and all other taxable operating property of the railroad
company shall be denominated "railroad track" and shall be so listed and
valued. "Railroad track" shall be described in the assessment thereof as a
strip of land extending on each side of the track and embracing the same,
together with all the stations and improvements and other taxable operating
property thereon, commencing where the track crosses the boundary line in
entering the taxing district, and extending to where the track crosses the
boundary line leaving the taxing district, or to the point of termination in
the district, as the case may be, containing .... acres, more or less
(inserting name of taxing district, boundary line of same, and number of acres
and length in miles), and when advertised or sold for taxes no other
description is necessary. Where a railroad company has taxable operating
property in taxing districts in which it owns or uses no tracks or trackage
rights, the property shall be described the same as similar property belonging
to individuals.
(Source: P.A. 81-1stSS-1; 88-455.)
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(35 ILCS 200/11-110)
Sec. 11-110.
Certification of railroad assessments.
The equalized assessed
value of the operating property of every railroad company subject to
assessment, when determined as prescribed in Section 11-80, shall be listed and
taxed in the several taxing districts in the proportion that the length of all
the track owned or used in such taxing district bears to the whole length of
all the track owned or used in this state, except the value of all buildings of
an original cost exceeding $1,000, which are considered to have a situs in the
taxing district in which they are located. Where any railroad company operates
in this State, in whole or in part over the tracks of another company, under
any trackage right agreement, the value of the trackage rights, including the
other taxable operating property (except buildings of an original cost
exceeding $1,000) used or connected therewith, shall be taxed in each taxing
district in the proportion that the length of all the track so used under the
agreement, in the taxing district bears to the whole length of all the track so
used in this state. Where a railroad company holds taxable operating property
in a taxing district, and owns or uses no tracks, or trackage rights in that
district, the property shall be taxed in the taxing district.
The Department shall distribute the equalized assessed value of the taxable
property of every railroad company (other than non-carrier real estate), when
determined as prescribed in Section 11-80, to the respective taxing districts
entitled to it and shall certify the same to the county clerks of the
respective counties, who shall extend taxes against those values the same as
against other property in the taxing districts.
(Source: P.A. 81-1stSS-1; 88-455.)
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(35 ILCS 200/11-115)
Sec. 11-115.
Failure to file schedules.
In case any railroad company
neglects to return to the Department any statements or schedules required to be
returned to the Department, within the time required, the Department shall
proceed to assess the property of the railroad company according to its best
information and judgment at 33 1/3% of its fair cash value, and may add to the
valuation thereof an amount equal to 50% of the valuation. If good cause is
shown, the Department may, in its discretion, grant reasonable extensions of
time for filing any required statement or schedule.
Anyone who makes any statement or schedule to the Department and wilfully
swears falsely in any material matter shall be guilty of perjury and punished
accordingly.
No railroad company wilfully refusing or neglecting to return any information
required by this Code shall be heard to object to the legality of its
assessment in any court of this state.
(Source: P.A. 79-703; 88-455.)
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(35 ILCS 200/11-120)
Sec. 11-120.
Platting by railroad company.
When any railroad company makes
or records a plat of any contiguous lots or parcels of land belonging to it,
they may be described as designated on the plat.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/11-125)
Sec. 11-125.
Department rules on railroad assessments.
The Department may
adopt rules and regulations as it considers necessary to carry out the
provisions of Sections 11-70 through 11-120. The rules and regulations when
adopted, if not inconsistent with this Code, shall be as binding and of the
same effect as if contained in this Code.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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(35 ILCS 200/Art. 11 Div. 4 heading) Division 4.
Regional water treatment facilities
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(35 ILCS 200/11-130)
Sec. 11-130.
Legislative findings.
The General Assembly finds that it is
the policy of this State to ensure and encourage the availability of safe
potable water for our cities, villages, towns, and rural residents and that it
has become increasingly difficult and cost prohibitive for smaller cities,
towns, and villages to construct, maintain, or operate, to current standards,
water treatment facilities. It is the further finding of the General Assembly
that regional treatment facilities capable of supplying several cities,
villages, towns, public water districts, public water commissions, and rural
water companies with treated water offer a viable economic solution to this
concern and it should be the policy of the State to encourage the construction
and operation of regional water treatment facilities capable of providing
treated, potable water to cities, villages, towns, public water districts,
public water commissions, and rural water companies, thereby relieving the
burden on those entities and their citizens from constructing and maintaining
their own individual treatment facilities.
(Source: P.A. 92-278, eff. 1-1-02.)
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(35 ILCS 200/11-135)
Sec. 11-135.
Definitions.
For purposes of this Division 4:
"Department" means the Illinois Department of Revenue.
"Not for profit corporation" means an Illinois corporation organized and
existing under the General Not For Profit Corporation Act of 1986 in good
standing with the State and having been granted status as an exempt
organization under Section 501(c) of the Internal Revenue
Code, or any successor or similar provision of the Internal Revenue Code.
"Public water commission" means a water commission organized and existing
under Division 135 of Article 11 of the Illinois Municipal Code.
"Public water district" means a water district organized and existing under
the Public Water District Act.
"Qualifying water treatment facility" means a water treatment facility that
is owned by a not for profit corporation whose members consist exclusively of
one or more incorporated city, village, or town of this State, and any number
of public water districts, any number of public water commissions, or any
number of rural water companies and that sells potable water to the
corporation's members on a mutual or cooperative and not for profit basis.
"Rural water company" means a not for profit corporation whose primary
purpose is to own, maintain, and operate a potable water distribution system
distributing water to residences, farms, or businesses exclusively in the State
of Illinois and not otherwise served by any city, village, town, public water
district, or public water commission.
"Water treatment facility" means a plant or facility whose primary function
is to treat raw water and to produce potable water for distribution, together
with all other real and personal property reasonably necessary to collect,
treat, or distribute the water.
(Source: P.A. 92-278, eff. 1-1-02.)
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(35 ILCS 200/11-140)
Sec. 11-140.
Valuation policy.
Qualifying water treatment facilities
shall be valued for purposes of computing the assessed valuation on the basis
of 33 1/3% of the fair cash value.
(Source: P.A. 92-278, eff. 1-1-02.)
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(35 ILCS 200/11-145) Sec. 11-145. Method of valuation for qualifying water treatment facilities. To determine 33 1/3% of the fair cash value of any qualifying water treatment facility in assessing the facility, the Department shall take into consideration the probable net value that could be realized by the owner if the facility were removed and sold at a fair, voluntary sale, giving due account to the expense of removal, site restoration, and transportation. The net value shall be considered to be 33 1/3% of fair cash value. The valuation under this Section applies only to the qualifying water treatment facility itself and not to the land on which the facility is located. (Source: P.A. 103-631, eff. 7-1-24.) |
(35 ILCS 200/11-150)
Sec. 11-150.
Exclusion of for-profit water treatment facilities.
In no
event shall the valuation set forth in this Division 4 be available to a water
treatment facility that sells water "for profit".
(Source: P.A. 92-278, eff. 1-1-02.)
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(35 ILCS 200/11-155)
Sec. 11-155. Assessment authority. For assessment purposes, a
qualifying water treatment facility shall provide proof of a valid facility number issued by the Illinois Environmental Protection Agency and be assessed by the Department
of Revenue.
(Source: P.A. 101-199, eff. 8-2-19.)
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(35 ILCS 200/11-160)
Sec. 11-160. Approval procedure. Applications for approval as a qualifying
water treatment facility that are filed prior to January 1, 2020 shall be filed with the Department of Natural
Resources in the manner and form prescribed by the Director of National
Resources. The application shall contain appropriate and available descriptive
information concerning anything claimed to be entitled to tax treatment as
defined in this Division 4. If it is found that the facility meets the
definition, the Director of Natural Resources, or his or her
duly authorized designee, shall enter a finding and issue a certificate that
requires tax treatment as a qualifying water treatment facility. The effective
date of a certificate shall be on January 1 preceding the date of certification
or preceding the date construction or installation of the facility commences,
whichever is later.
(Source: P.A. 101-199, eff. 8-2-19.)
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(35 ILCS 200/11-161) Sec. 11-161. Application procedure; assessment by Department of Revenue. Applications for assessment as a qualifying water treatment facility that are filed on or after January 1, 2020 shall be filed with the Department of Revenue in the manner and form prescribed by the Department of Revenue. The application shall contain appropriate documentation that the applicant has been issued a valid facility number by the Illinois Environmental Protection Agency and is entitled to tax treatment as defined in this Division 4. The effective date of an assessment shall be on January 1 preceding the date of approval by the Department of Revenue or preceding the date construction or installation of the facility commences, whichever is later.
(Source: P.A. 101-199, eff. 8-2-19.) |
(35 ILCS 200/11-165)
Sec. 11-165. Judicial review; qualifying water treatment facilities. Any
applicant or holder aggrieved by the issuance, refusal to issue, denial,
revocation, modification, or restriction of an assessment as a qualifying water treatment
facility may appeal the finding and order of the Department of Revenue (if on or after January 1, 2020) or the Department of
Natural Resources (if before January 1, 2020) under the Administrative Review Law.
(Source: P.A. 101-199, eff. 8-2-19.)
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(35 ILCS 200/11-170)
Sec. 11-170.
Procedures for assessment; qualifying water treatment
facilities. Proceedings for assessment or reassessment of property certified
to be a qualifying water treatment facility shall be conducted in accordance
with procedural rules adopted by the Department, in conformity with this
Code.
(Source: P.A. 92-278, eff. 1-1-02.)
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(35 ILCS 200/Art. 11 Div. 5 heading) Division 5. Regional wastewater facilities
(Source: P.A. 103-631, eff. 7-1-24.) |
(35 ILCS 200/11-175) Sec. 11-175. Legislative findings. The General Assembly finds that it is the policy of the State to ensure and encourage the availability of means for the safe collection, treatment, and disposal of domestic, commercial, and industrial sewage and waste for our cities, villages, towns, and rural residents and that it has become increasingly difficult and cost prohibitive for smaller cities, towns, and villages to construct, maintain, or operate, to current standards, wastewater facilities. The General Assembly further finds that regional facilities capable of serving several cities, villages, towns, municipal joint sewage treatment agencies, municipal sewer commissions, sanitary districts, and rural wastewater companies offer a viable economic solution to this concern. For these reasons, the General Assembly declares it to be the policy of the State to encourage the construction and operation of regional wastewater facilities capable of providing for the safe collection, treatment, and disposal of domestic, commercial, and industrial sewage and waste for cities, villages, towns, municipal joint sewage treatment agencies, municipal sewer commissions, sanitary districts, and rural wastewater companies thereby relieving the burden on those entities and their citizens from constructing and maintaining their own individual wastewater facilities.
(Source: P.A. 103-631, eff. 7-1-24.) |
(35 ILCS 200/11-180) Sec. 11-180. Definitions. As used in this Division: "Department" means the Department of Revenue. "Municipal joint sewage treatment agency" means a municipal joint sewage treatment agency organized and existing under the Intergovernmental Cooperation Act. "Municipal sewer commission" means a sewer commission organized and existing under Division 136 of Article 11 Illinois Municipal Code. "Not-for-profit corporation" means an Illinois corporation organized and existing under the General Not For Profit Corporation Act of 1986 that is in good standing with the State and has been granted status as an exempt organization under Section 501(c) of the Internal Revenue Code or any successor or similar provision of the Internal Revenue Code. "Qualifying wastewater facility" means a wastewater facility that collects, treats, or disposes of domestic, commercial, and industrial sewage and waste on behalf of the corporation's members on a mutual or cooperative and not-for-profit basis and that is owned by a not-for-profit corporation whose members consist exclusively of one or more incorporated cities, villages, or towns of this State, municipal joint sewage treatment agencies, municipal sewer commissions, sanitary districts, or rural wastewater companies. "Rural wastewater company" means a not-for-profit corporation whose primary purpose is to own, maintain, and operate a system for the collection, treatment, and disposal of sewage and industrial waste from residences, farms, or businesses exclusively in the State of Illinois and not otherwise served by any city, village, town, municipal joint sewage treatment agency, municipal sewer commission, or sanitary district. "Sanitary district" means a sanitary district organized and existing under the Sanitary District Act of 1907. "Wastewater facility" means a plant or facility whose primary function is to collect, treat, or dispose of domestic, commercial, and industrial sewage and waste, together with all other real and personal property reasonably necessary to collect, treat, or dispose of the sewage and waste.
(Source: P.A. 103-631, eff. 7-1-24.) |
(35 ILCS 200/11-185) Sec. 11-185. Valuation of qualifying wastewater facilities. For purposes of computing the assessed valuation, qualifying wastewater facilities shall be valued at 33 1/3% of the fair cash value of the facility. To determine 33 1/3% of the fair cash value of a qualifying wastewater facility, the Department shall take into consideration the probable net value that could be realized by the owner if the facility were removed and sold at a fair, voluntary sale, giving due account to the expenses incurred for removal, site restoration, and transportation. The valuation under this Section applies only to the qualifying wastewater facility itself and not to the land on which the facility is located.
(Source: P.A. 103-631, eff. 7-1-24.) |
(35 ILCS 200/11-190) Sec. 11-190. Exclusion of for-profit wastewater facilities. This Division does not apply to a wastewater facility that collects, treats, or disposes of domestic, commercial, and industrial sewage and waste for profit.
(Source: P.A. 103-631, eff. 7-1-24.) |
(35 ILCS 200/11-195) Sec. 11-195. Assessment authority. For assessment purposes, a qualifying wastewater facility shall provide proof of a valid facility number issued by the Illinois Environmental Protection Agency and shall be assessed by the Department.
(Source: P.A. 103-631, eff. 7-1-24.) |
(35 ILCS 200/11-200) Sec. 11-200. Application procedure; assessment by the Department. Applications for assessment as a qualifying wastewater facility shall be filed with the Department in the manner and form prescribed by the Department. The application shall contain appropriate documentation that the applicant has been issued a valid facility number by the Illinois Environmental Protection Agency and is entitled to tax treatment under this Division. The effective date of an assessment shall be on the January 1 preceding the date of approval by the Department or preceding the date construction or installation of the facility commences, whichever is later.
(Source: P.A. 103-631, eff. 7-1-24.) |
(35 ILCS 200/11-205) Sec. 11-205. Procedures for assessment; judicial review. Proceedings for assessment or reassessment of property certified to be a qualifying wastewater facility shall be conducted in accordance with procedural rules adopted by the Department and in conformity with this Code. Any applicant or holder aggrieved by the issuance, refusal to issue, denial, revocation, modification, or restriction of an assessment as a qualifying wastewater facility may appeal the final administrative decision of the Department of Revenue under the Administrative Review Law.
(Source: P.A. 103-631, eff. 7-1-24.) |
(35 ILCS 200/11-210) Sec. 11-210. Rulemaking. The Department may adopt rules for the implementation of this Division.
(Source: P.A. 103-631, eff. 7-1-24.) |
(35 ILCS 200/Art. 12 heading) Article 12.
Assessment Notice and Publication Provisions
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(35 ILCS 200/Art. 12 Div. 1 heading) Division 1.
Initial Assessment Process
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(35 ILCS 200/12-5)
Sec. 12-5.
Taxpayer entitled to statement of valuation.
The chief county
assessment officer, when requested, shall deliver to any person a copy of the
description or statement of property assessed in his or her name or in which he
or she is interested, and the valuation placed thereon by the assessor, chief
county assessment officer, board of review, or board of appeals.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/12-10)
Sec. 12-10. Publication of assessments; counties of less than 3,000,000. In
counties with less than 3,000,000 inhabitants, as soon as the chief county
assessment officer has completed the assessment in the county or in the
assessment district, he or she shall, in each year of a general assessment,
publish for the county or assessment district a complete list of the
assessment, by townships if so organized. In years other than years of a
general assessment, the chief county assessment officer shall publish a list of
property for which assessments have been added or changed since the preceding
assessment, together with the amounts of the assessments, except that
publication of individual assessment changes shall not be required if the
changes result from equalization by the supervisor of assessments under Section
9-210, or Section 10-200, in which case the list shall include a general
statement indicating that assessments have been changed because of the
application of an equalization factor and shall set forth the percentage of
increase or decrease represented by the factor. The publication shall be made
on or before December 31 of that year, and shall be printed in some public
newspaper or newspapers published in the county. In every township or
assessment district in which there is published one or more newspapers of
general circulation, the list of that township shall be published in one of the
newspapers.
At the top of the list of assessments there shall be a notice in
substantially the following form printed in type no smaller than eleven point:
"NOTICE TO TAXPAYERS
Median Level of Assessment--(insert here the median level of assessment
for the assessment district)
Your property is to be assessed at the above listed median level of
assessment for the assessment district. You may check the accuracy of your
assessment by dividing your assessment by the median level of assessment. The
resulting value should equal the estimated fair cash value of your property.
If the resulting value is greater than the estimated fair cash value of your
property, you may be over-assessed. If the resulting value is less than the
fair cash value of your property, you may be under-assessed. You may appeal
your assessment to the Board of Review."
The notice published under this Section shall also include the following: (1) A statement advising the taxpayer that | ||
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(2) The name, address, phone number, office hours, | ||
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(3) A statement advising the taxpayer of the steps to | ||
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(4) A statement advising the taxpayer that there is a | ||
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(5) A brief explanation of the relationship between | ||
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(6) In bold type, a notice of possible eligibility | ||
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The newspaper shall furnish to the local assessment officers as many
copies of the paper containing the assessment list as they may require.
(Source: P.A. 97-146, eff. 7-14-11.)
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(35 ILCS 200/12-15)
Sec. 12-15. Publication fee - Counties of less than 3,000,000. The newspaper
shall be paid a fee for publishing the assessment list according to the
following schedule:
(a) For a parcel listing including the name of the property owner, a
property index number, property address, or both, and the total assessment, 80¢ per parcel;
(b) (Blank);
(c) (Blank);
(d) (Blank);
(e) (Blank);
(f) (Blank); and
(g) For the preamble, headings, and any other explanatory matter either
required by law, or requested by the supervisor of assessments, to be
published, the rate shall be set according to the Legal Advertising Rate Act.
(Source: P.A. 97-146, eff. 7-14-11.)
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(35 ILCS 200/12-20)
Sec. 12-20. Publication of assessments; counties of 3,000,000 or more. In
counties with 3,000,000 or more inhabitants, in each year of a general
assessment, for each county or assessment district therein if the county is
divided into assessment districts as provided in Section 9-220, the county
assessor shall publish a complete assessment list as soon as the assessment is
completed as required under this Section. If the county assessor revises the assessment after the complete assessment list is published, then the county assessor must publish a subsequent list of all the revised assessments for that year. In years other than years of a
general assessment or reassessment, the county assessor shall cause to be
published, within the time and in the manner described here, a complete list of
assessments in which changes are made together with the changes made in the
valuation or assessment of property since the last preceding assessment. The
publication shall contain a copy of the land value map for the township, if
required by the Department.
The publication of the assessments or the changes shall be printed in some
newspaper or newspapers of general circulation published in the county except
that, in every township or incorporated town which has superseded a civil
township, in which there is published one or more newspapers of general
circulation, the assessment list of each township shall be published in one of
the newspapers. In cities of more than 2,000,000 inhabitants, the assessment
list of the city shall be printed in one or more newspapers of general
circulation published in the township assessment district within the city or,
in the event a newspaper of general circulation is not published within the
township assessment district, in one or more newspapers of general circulation
published within the city.
Any newspaper publishing an assessment list under this Section is entitled to
a fee of 40¢ per column line for publishing the list.
(Source: P.A. 93-759, eff. 1-1-05.)
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(35 ILCS 200/12-25)
Sec. 12-25. Contents of assessment list publication; payment. In all
counties, the expense of printing and publication of assessment lists shall be
paid out of the county treasury. The publication of the assessments shall
include the name of the owner or of the person who last paid the taxes on each
property, and the total amount of its assessment. When any property so
assessed is susceptible of description or identification by street name and
street or house number, or by a property index number, the publication of the
street name and street or house number, or property index number shall
constitute a sufficient description of the property for the purposes of
publication required by this Code.
(Source: P.A. 97-146, eff. 7-14-11.)
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(35 ILCS 200/12-30)
Sec. 12-30. Mailed notice of changed assessments; counties of less than
3,000,000. (a) In every county with less than 3,000,000 inhabitants, in addition to
the publication of the list of assessments in each year of a general assessment
and of the list of property for which assessments have been added or changed,
as provided above, a notice shall be mailed by the chief county assessment
officer to each taxpayer whose assessment has been changed since the last
preceding assessment, using the address as it appears on the assessor's
records, except in the case of changes caused by a change in the county
equalization factor by the Department or in the case of changes resulting
from equalization by the chief county assessment officer under Section 9-210,
during any year such change is made. The notice may, but need not be, sent by a
township assessor. (b) The notice sent under this Section shall include the following: (1) The previous year's assessed value after board of | ||
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(2) Current assessed value and the date of that | ||
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(3) The percentage change from the previous assessed | ||
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(4) The full fair market value (as indicated by | ||
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(5) A statement advising the taxpayer that | ||
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(6) The name, address, phone number, office hours, | ||
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(7) Where practicable, the notice shall include the | ||
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(8) The name and price per copy by mail of the | ||
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(9) A statement advising the taxpayer of the steps to | ||
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(10) A statement advising the taxpayer that there is | ||
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(11) A brief explanation of the relationship between | ||
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(12) In bold type, a notice of possible eligibility | ||
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(c) In addition to the requirements of subsection (b) of this Section, in every county with less than 3,000,000 inhabitants, where the chief county assessment officer maintains and controls an electronic database containing the physical characteristics of the property, the notice shall include the following: (1) The physical characteristics of the taxpayer's | ||
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(2) A statement advising the taxpayer that detailed | ||
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(d) In addition to the requirements of subsection (b) of this Section, in every county with less than 3,000,000 inhabitants, where the chief county assessment officer does not maintain and control an electronic database containing the physical characteristics of the property, and where one or more townships in the county maintain and control an electronic database containing the physical characteristics of the property and some or all of the database is available on a website that is maintained and controlled by the township, the notice shall include a statement advising the taxpayer that detailed property characteristics are available on the township website and the URL address of that website. (e) Except as provided in this Section, the form and manner of
providing the information and explanations required to be in the notice shall
be prescribed by the Department.
(Source: P.A. 96-122, eff. 1-1-10.)
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(35 ILCS 200/12-35)
Sec. 12-35. Notice sent to address of mortgage lender. Whenever a notice is
to be mailed as provided in Section 12-30, and the address that appears on the
assessor's records is the address of a mortgage lender, or in any event
whenever the notice is mailed by the township assessor or chief county
assessment officer to a taxpayer at or in care of the address of a mortgage
lender, the mortgage lender, within 15 days of the mortgage lender's receipt of
the notice, shall mail a copy of the notice to each mortgagor of the property
referred to in the notice at the last known address of each mortgagor
as shown on the records of the mortgage lender.
(Source: P.A. 100-201, eff. 8-18-17.)
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(35 ILCS 200/Art. 12 Div. 4 heading) Division 4.
Revisions and corrections
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(35 ILCS 200/12-40)
Sec. 12-40.
Notice provisions; equalization by board of review.
The assessment of any class of property or of any township or
multi-township or part thereof, or any portion of the county, shall not
be increased by an equalization factor applied by a board of review until
the board has made one publication of notice in a newspaper of general
circulation published in the county, of such proposed increase and has given an
opportunity to be heard, within 20 days of the publication date, to the owners
of the property affected or any one representing them, and other citizens of
the territory. The assessor or chief county assessment officer shall have like
opportunity to be heard thereon, except where such action is taken in
individual cases upon complaint. The board shall hear any person, upon
request, in opposition to a proposed reduction in the assessment of any person
or territory.
(Source: P.A. 86-345; 86-413; 86-1028; 86-1481; 88-455.)
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(35 ILCS 200/12-45)
Sec. 12-45. Publication of certificates of error. At the time publication
is made under Section 12-60, the board of review shall also publish a complete
list of the changes made in assessments by the issuance of certificates of
error under Sections 14-20 and 16-75. The published list shall contain for
each change the information enumerated in Section 12-25 and shall show the
amount of the assessment prior to and after the action of the board of review.
Publication shall be made in some newspaper or newspapers of general
circulation published in the county in which the assessment is made, except
that in every township or assessment district in which there is published one
or more newspapers of general circulation, the list of that township shall
be published in one of those newspapers.
This Section applies prior to the effective date of this amendatory Act of the 97th General Assembly, but does not apply for any certificate of error issued on or after the effective date of this amendatory Act. (Source: P.A. 97-146, eff. 7-14-11.)
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(35 ILCS 200/12-50)
Sec. 12-50. Mailed notice to taxpayer after change by board of review or
board of appeals. In counties with less than 3,000,000 inhabitants, if
final board of review or board of appeals
action regarding any
property, including equalization
under Section 16-60 or Section 16-65, results in an increased or decreased
assessment, the board shall mail a notice to the taxpayer whose property is
affected by such action, at his or her address as it appears on the complaint, unless the taxpayer has been represented in the appeal by an attorney, in which case the notice shall be mailed to the attorney, and in the case of a complaint filed with a board of
review under Section
16-25 or 16-115, the board shall mail a notice to the taxing body filing the complaint. In counties with 3,000,000 or more inhabitants, the board shall provide notice by mail, or by means of electronic record, to the taxpayer whose property is affected by such action, at his or her address or e-mail address as it appears in the assessment records or a complaint filed with the board, unless the taxpayer has been represented in the appeal by an attorney, in which case the notice shall be mailed or e-mailed to the attorney, and, in the case of a complaint filed with a board of review under Section 16-125 or 16-115, the board shall provide notice to the taxing body filing the complaint. A copy shall be
given to the
assessor or chief county assessment officer
if his or her assessment was reversed
or
modified by the board. Written notice shall also be given to any
taxpayer who filed a complaint in writing with the board and whose
assessment was not changed. The notice shall set forth the assessed value
prior to board action; the assessed value after final board action but prior to
any equalization; and the assessed value as
equalized by the board, if the board equalizes.
This
notice shall state that the value as certified to the county clerk by the
board will be the locally assessed value of the
property for that year and each succeeding year, unless revised in a
succeeding year in the manner provided in this Code. The written notice
shall also set forth specifically the facts upon which the board's decision
is based. In counties with less than 3,000,000 inhabitants, the notice shall also contain the
following statement: "You may appeal this
decision to the Property Tax Appeal Board by filing a petition for
review with the Property Tax Appeal Board within 30 days after this
notice is mailed to you or your agent, or is personally served upon you
or your agent".
In counties with 3,000,000 or more inhabitants, the notice shall also contain
the following statement: "You may appeal this decision to the Property Tax
Appeal Board by filing a petition for review with the Property Tax Appeal Board
within 30 days after the date of this notice or within 30 days after the date
that the Board of Review transmits to the county assessor
pursuant to Section 16-125 its final action on the
township in which your property is located, whichever is later". The Board
shall
publish its transmittal date of final action on each
township in at least one newspaper of general circulation in the county.
The changes made by this amendatory Act of the 91st General Assembly apply to
the 1999 assessment year and thereafter.
(Source: P.A. 97-1054, eff. 1-1-13.)
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(35 ILCS 200/12-55)
Sec. 12-55. Notice requirement if assessment is increased; counties of 3,000,000 or more. (a) In counties with 3,000,000 or more inhabitants, a revision by the county assessor, except where such revision is made on complaint of the owner, shall not increase an assessment without notice to the person to whom the most recent tax bill was mailed and an opportunity to be heard before the assessment is verified. The county assessor shall continue to accept appeals from the taxpayer for a period of not less than 30 business days from the later of the date the assessment notice is mailed as provided in this subsection or is published on the assessor's website. When a notice is mailed by the county assessor to the address of a mortgagee, the mortgagee, within 7 business days after the mortgagee receives the notice, shall forward a copy of the notice to each mortgagor of the property referred to in the notice at the last known address of each mortgagor as shown on the records of the mortgagee. There shall be no liability for the failure of the mortgagee to forward the notice to each mortgagor. The assessor may provide for the filing of complaints and make revisions at times other than those dates published under Section 14-35. When the county assessor has completed the revision and correction and entered the changes and revision in the assessment books, an affidavit shall be attached to the assessment books in the form required by law, signed by the county assessor. (b) In counties with 3,000,000 or more inhabitants, for parcels, other than parcels in the class that includes the majority of the single-family residential parcels under a county ordinance adopted in accordance with Section 4 of Article IX of the Illinois Constitution, located in the assessment district for which the current assessment year is a general assessment year, within 30 days after sending the required notices under this Section, the county assessor shall file with the board of appeals (until the first Monday in December 1998, and the board of review beginning the first Monday in December 1998 and thereafter) a list of the parcels for which the notices under this Section were sent, showing the following information for each such parcel: the parcel index number, the township in which the parcel is located, the class for the current year, the previous year's final total assessed value, the total assessed value proposed by the county assessor, and the name of the person to whom the notice required under this Section was sent. The list shall be available for public inspection at the office of the board during the regular office hours of the board. The list shall be retained by the board for at least 10 years after the date it is initially filed by the county assessor. (c) The provisions of subsection (b) of this Section shall be applicable beginning with the assessment for the 1997 tax year.(Source: P.A. 103-583, eff. 6-1-24.)
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(35 ILCS 200/12-60)
Sec. 12-60. List of assessment changes; publications. When the board of
review in any county with less than 3,000,000 inhabitants decides to reverse or
modify the action of the chief county assessment officer, or to change the list
as completed, or the assessment or description of any property, the changes
shall be entered upon the assessment books.
On or before the annual date for adjournment as fixed by Section 16-35, the
board of review shall make a full and complete list, by township if the county
is so organized, of all changes in assessments made by the board of review
prior to the adjournment date. The list shall contain the information
enumerated in Section 12-25 and shall show the amount of the assessment as it
appeared prior to and after being acted upon by the board of review. The board
of review need not show on the list changes which only correct the description
of the assessed property, the ownership of the property, or the name of the
person in whose name the property is assessed. Changes by the board that raise
or lower, on a percentage basis, the total assessed value of property in any
assessment district or the value of a particular class of property, need not be
shown on the list. However, the list shall contain a general statement
indicating that a change has been made and shall state the percentage of
increase or decrease.
The board of review shall deliver a copy of the list to the county clerk who
shall file it in his or her office, and a copy to the chief county assessment
officer. The lists shall be public records and open to inspection of all
persons, and shall be preserved or destroyed in the manner described in Section
16-90.
(Source: P.A. 97-146, eff. 7-14-11.)
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(35 ILCS 200/12-65)
Sec. 12-65. (Repealed).
(Source: P.A. 88-455. Repealed by P.A. 97-146, eff. 1-1-12.)
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(35 ILCS 200/Art. 13 heading) Article 13.
Reassessment Procedures
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(35 ILCS 200/13-5)
Sec. 13-5.
Reassessment in disaster areas.
In every county which has been
declared a major disaster area by the President of the United States or the
Governor of the State of Illinois, the chief county assessment officer, board
of review or board of appeals shall, upon application by the property owner,
make a reassessment of any taxable property in the county which was
substantially damaged by the disaster. The Department shall advise with the
chief county assessment officers, boards of review or boards of appeals of the
several counties involved in connection with such reassessment.
In the reassessment, the value of the property shall be determined as of the
date of the declaration of the county as a major disaster area. If the value of
any property on that date is, by reason of the disaster, less than the prior
assessment, the assessment for that year shall be arrived at by dividing by 365
the sum of the 2 products obtained (a) by multiplying the prior assessment by
the number of days from January 1 of that year to the date of the declaration
and (b) by multiplying the value of the property as of the date of the
declaration by the number of days from the date of the declaration to December
31 of that year.
If the reassessment and computations occur prior to the adjournment of the
current board of review or board of appeals, the assessment of the property
shall be reduced accordingly. If the board of review or board of appeals has
adjourned at the time of the declaration, the Department shall convene the
board of review or board of appeals to make the reassessment of property
applied for after that adjournment.
(Source: P.A. 83-121; 88-455.)
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(35 ILCS 200/13-10)
Sec. 13-10.
Reassessment order by Department.
Whenever it appears to the
Department that the property in any county, or in any assessment district, has
not been assessed in substantial compliance with law, the Department may, in
its discretion, in any year, either before or after the original assessment is
completed by the local assessment officers, order a reassessment by the local
assessing officers for that year of all or any class of the taxable property in
the county or assessment district. The reassessment shall be substituted for
the original assessment. The order directing a reassessment shall be filed in
the office of the county treasurer of the county in which the reassessment has
been ordered, except in counties having an elective board of review or board of
appeals in which case the order shall be filed with that board.
If any general assessment is not published in any year for which the
assessment was made, or if that publication was not made in time to permit the
examination thereof by the Department in that year, the Department may in any
of the 3 years intervening between the years for which general assessments are
made, order reassessment of the last general assessment of all or any class of
property in the county or assessment district, and the reassessment shall be
substituted for the original general assessment for the intervening year and
thereafter until the next general assessment is made.
No substitute assessment shall invalidate any prior assessment as to taxes
extended thereon.
The Department may order the board of review of any county not having an
elected county assessor and an elective board of review to convene in
extraordinary session for the purpose of further revising, correcting and
equalizing the assessment of property within that county.
When a reassessment has been ordered under this Section, the individual
assessments made under such order shall be reviewed, revised and corrected by
townships or taxing districts by the assessors making the reassessment.
The assessors making the reassessment shall give notice of the order under
which it is made showing the class of property affected by the reassessment,
each township or taxing district to be reviewed, revised and corrected and the
time and place for the revision and correction, by publishing the notice in one
or more newspapers, published and having a general circulation in the county,
at least 5 days before the time set for the revision in each township or taxing
district.
(Source: P.A. 86-1481; 88-455.)
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(35 ILCS 200/13-15)
Sec. 13-15.
Manner of reassessment.
Reassessments shall be made in the same
manner and subject to the same laws and rules as an original assessment and
shall be subject to review and correction by the board of review or board of
appeals as in the case of an original assessment.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/13-20)
Sec. 13-20.
Review and equalization of reassessments.
The board of review or
board of appeals of the county in which a reassessment is made shall review,
correct, and equalize the reassessment in the same manner and subject to the
same laws and rules as an original assessment. The Department shall fix the
time and place of the meeting of the board to review and correct the
reassessment. At least one week before the meeting, the board shall publish a
notice of the time and place of its meeting, in at least one newspaper of
general circulation published in the county in which the reassessment is made,
except that in every township in which there is published one or more
newspapers of general circulation the notice shall be published in one of
those newspapers in each township. The board shall convene at the time and
place fixed in the order, and shall review, correct, return and certify
the reassessment in like manner, and shall have and exercise all the
powers and authority given to boards of review or boards of appeals, and
shall be subject to all the restrictions, duties and penalties of those
boards. When a reassessment has been ordered, the board, at the time and place
fixed in the notice given as required by this Section, may hear complaints and
review and correct the reassessment by townships or assessment districts, as
the reassessment for such townships or assessment districts is completed and
certified by the chief county assessment officer, without waiting for the
completion of the entire reassessment. Two or more townships or assessment
districts may be notified for a revision and correction at the same time.
(Source: Laws 1951, p. 1181; P.A. 88-455.)
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(35 ILCS 200/13-25)
Sec. 13-25.
Assessment books.
Each local assessment officer, while engaged
in making a reassessment, shall have custody and possession of the assessment
books containing the original assessment and all property and other statements
and memoranda relating thereto. The person previously having custody shall
deliver the assessment books and other property to the local assessment officer
on demand. He or she shall, in making the reassessment, have all the power and
authority given by law to local assessment officers and shall be subject to all
the restrictions, liabilities and penalties imposed by law upon local
assessment officers.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/13-30)
Sec. 13-30.
Reassessment supplies; compensation.
The necessary books,
records and blank forms needed for a reassessment shall be furnished by the
same authorities that furnish books, records and blank forms for an original
assessment. Local assessment officers and the members of the board of appeals,
when convened in extraordinary session to make a reassessment or to review and
correct the reassessment shall receive the same compensation as for like
service in making or reviewing an original assessment. The compensation and
all other expenses in making the reassessment shall be paid by the county on
the certificate of the Department. However, the township, townships or other
assessment district or districts in which the reassessment is accomplished,
shall reimburse the county for all expenses, including amounts expended as
salaries or compensation, which the county has incurred by reason of the
reassessment. The amount to be contributed to the county by each such township
or other assessment district shall be apportioned on the basis of the expense
incurred in reassessing that township or assessment district.
(Source: P.A. 84-582; 88-455.)
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(35 ILCS 200/13-35)
Sec. 13-35.
Effect of reassessment.
A reassessment, when completed and
revised under this Code, shall be the assessment upon which taxes for that year
shall be levied and extended in the county or assessment district for which the
reassessment was made.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/Art. 14 heading) Article 14.
Revisions and Corrections
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(35 ILCS 200/14-5)
Sec. 14-5.
Incorrect listing; refund.
(a) An assessment shall not be considered as invalid because the assessment
was not correctly listed or because the assessment was not in the name of the
true owner or owners.
(b) If, because of an error by an assessor, a property is assessed in the
name of a person who is not the true owner, and that person pays taxes on the
property, the amounts so paid shall be refunded. A claim for refund shall be
initiated by filing a complaint with the board of review or board of appeals
and the board shall allow the refund if the requirements of this Section are
met. If the refund is ordered, the refund shall be made by the county collector
in the manner provided by Section 20-175. A claim for refund under this Section
must be made within 5 years after the taxes were incorrectly paid. Upon
allowing a refund, the board of review or board of appeals shall list and
assess the property in the name of the correct owner under Section 9-265.
(Source: P.A. 86-180; 88-455.)
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(35 ILCS 200/14-10)
Sec. 14-10.
Certificate of correction; counties of 3,000,000 or more.
If the county assessor in counties with 3,000,000 or more inhabitants, at any
time prior to the time the board of appeals
(until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter)
is required to complete its work
and adjourn under Section 16-150, certifies to the board that there is a
mistake or error (other than a mistake or error of judgment) in the valuation
or assessment of any property, or in the entry of any assessment in the
assessment books, the county assessor
shall set forth the nature
and cause of the mistake or error. The board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
shall
give the person affected by the assessment notice an opportunity to be heard.
If the board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
is satisfied that a mistake or error has
occurred, the majority of the members
shall
endorse it by signing the certificate and shall order the assessor to correct
the mistake or error.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/14-15)
(Text of Section before amendment by P.A. 103-662)
Sec. 14-15. Certificate of error; counties of 3,000,000 or more.
(a) In counties with 3,000,000 or more inhabitants, if, after the
assessment is certified pursuant to Section 16-150, but subject to the
limitations of subsection (c) of this Section,
the county assessor discovers an error or mistake in the assessment, the
assessor shall execute a certificate setting forth the nature and cause of the
error. The certificate when endorsed by the county assessor, or when endorsed
by the county assessor and board of appeals (until the first Monday in December
1998 and the board of review beginning the first Monday in December 1998 and
thereafter) where the certificate is executed for any assessment which was the
subject of a complaint filed in the board of appeals (until the first Monday in
December 1998 and the board of review beginning the first Monday in December
1998 and thereafter) for the tax year for which the certificate is issued,
may, either be certified according
to the procedure authorized by this Section or
be presented and received in evidence in any court of competent
jurisdiction.
Certification is authorized, at the discretion of the county assessor, for:
(1) certificates of error allowing homestead exemptions under Article 15; (2) certificates of error on
residential property
of 6 units or less; (3) certificates of error allowing exemption of the
property pursuant to Section 14-25; and (4) other certificates of error
reducing assessed value by less than $100,000. Any certificate of error not
certified shall be presented to the court.
The county assessor shall develop reasonable procedures for the filing and
processing of certificates of error. Prior to the certification or
presentation to the court, the county assessor or his or her designee shall
execute and include in the certificate of error a statement attesting that all
procedural requirements pertaining to the issuance of the certificate of error
have been met and that in fact an error exists.
When so
introduced in evidence such certificate shall become a part of the court
records, and shall not be removed from the files except upon the order of the
court.
Certificates of error that will be presented to the court shall be filed as
an
objection in the application for judgment and order of sale for the year in
relation to which the certificate is made
or as an amendment to the objection
under subsection (b).
Certificates of error that are to be
certified according to the procedure authorized by this Section need not be
presented to the court as an objection or an amendment under subsection
(b). The State's Attorney of the county
in which the property is situated shall mail a copy of any final judgment
entered by the court regarding any certificate of error to the
taxpayer of record for
the year in question.
Any unpaid taxes after the entry of the final judgment by the court or
certification on
certificates issued under this Section may be included in a special tax sale,
provided that an advertisement is published and a notice is mailed to the
person in whose name the taxes were last assessed, in a form and manner
substantially similar to the advertisement and notice required under Sections
21-110 and 21-135. The advertisement and sale shall be subject to all
provisions of law regulating the annual advertisement and sale of delinquent
property, to the extent that those provisions may be made applicable.
A certificate of error certified under this Section shall be given effect by the county treasurer, who shall mark the tax
books and, upon receipt of one of the following certificates from the county assessor
or the county assessor and the board of
review
where the board of review is
required to endorse the certificate of error,
shall issue refunds to the taxpayer accordingly:
"CERTIFICATION
I, .................., county assessor, hereby certify | ||
| ||
"CERTIFICATION
I, .................., county assessor, and we, | ||
| ||
The county treasurer has the power to mark the tax books to reflect
the issuance of certificates of error
certified according to
the procedure authorized in this Section for certificates of error issued under
Section 14-25 or certificates of error
issued to and including 3
years after the date on which the annual judgment and order of sale for that
tax year was first entered. The county
treasurer has the power to issue refunds to the taxpayer as set forth
above until all refunds authorized by this Section have been completed.
To the extent that the certificate of error obviates the liability for
nonpayment of taxes, certification of a certificate of error according to the
procedure authorized in this Section shall operate to vacate any judgment or
forfeiture as to that year's taxes, and the warrant books and judgment books
shall be marked to reflect that the judgment or forfeiture has been vacated.
(b) Nothing in subsection (a) of this Section shall be construed to
prohibit the execution, endorsement, issuance, and adjudication of a
certificate of error if (i) the annual judgment and order of sale for the tax
year in question is reopened for further proceedings upon consent of the county
collector and county assessor, represented by the State's Attorney, and (ii) a
new final judgment is subsequently entered pursuant to the certificate. This
subsection (b) shall be construed as declarative of existing law and not as a
new enactment.
(c) No certificate of error, other than a certificate to establish an
exemption under Section 14-25, shall be executed for any tax year more than 3
years after the date on which the annual judgment and order of sale for that
tax year was first entered, except that during calendar years 1999 and 2000 a
certificate of error may
be
executed
for any tax year, provided that the error or mistake in the assessment was
discovered no
more than 3 years after the date on which the annual judgment and order of sale
for that
tax year was first entered.
(d) The time limitation of subsection (c) shall not apply to a certificate
of error correcting an assessment to $1, under Section 10-35, on a parcel that
a subdivision or planned development has acquired by adverse possession, if
during the tax year for which the certificate is executed the subdivision or
planned development used the parcel as common area, as defined in Section
10-35, and if application for the certificate of error is made prior to
December 1, 1997.
(e) The changes made by this amendatory Act of the 91st General
Assembly apply to certificates
of error issued before, on, and after the effective date of this amendatory Act
of the 91st General Assembly.
(Source: P.A. 95-644, eff. 10-12-07.)
(Text of Section after amendment by P.A. 103-662)
Sec. 14-15. Certificate of error; counties of 3,000,000 or more.
(a) In counties with 3,000,000 or more inhabitants, if
the county assessor discovers an error or mistake in the assessment after the
assessment is certified pursuant to Section 16-150, the
assessor shall execute a certificate setting forth the nature and cause of the
error, unless any time limitation applying to that certificate of error has expired. The certificate
may either be certified according
to the procedure authorized by this Section or
be presented and received in evidence in any court of competent
jurisdiction, provided that the certificate is endorsed by the county assessor or, if the certificate is executed for an assessment that was the
subject of a complaint filed in the board of review for the tax year for which the certificate is issued, endorsed by the county assessor and the board of review.
Certification is authorized, at the discretion of the county assessor, for:
(1) certificates of error allowing homestead exemptions under Article 15; (2) certificates of error on
residential property
of 6 units or less; (3) certificates of error allowing exemption of the
property pursuant to Section 14-25; and (4) other certificates of error
reducing assessed value by less than $100,000. Any certificate of error not
certified shall be presented to the court.
The county assessor shall develop reasonable procedures for the filing and
processing of certificates of error. Prior to the certification or
presentation to the court, the county assessor or his or her designee shall
execute and include in the certificate of error a statement attesting that all
procedural requirements pertaining to the issuance of the certificate of error
have been met and that in fact an error exists.
When so
introduced in evidence such certificate shall become a part of the court
records, and shall not be removed from the files except upon the order of the
court.
Certificates of error that will be presented to the court shall be filed as
an
objection in the application for judgment and order of sale for the year in
relation to which the certificate is made
or as an amendment to the objection
under subsection (b).
Certificates of error that are to be
certified according to the procedure authorized by this Section need not be
presented to the court as an objection or an amendment under subsection
(b). The State's Attorney of the county
in which the property is situated shall mail a copy of any final judgment
entered by the court regarding any certificate of error to the
taxpayer of record for
the year in question.
Any unpaid taxes after the entry of the final judgment by the court or
certification on
certificates issued under this Section may be included in a special tax sale,
provided that an advertisement is published and a notice is mailed to the
person in whose name the taxes were last assessed, in a form and manner
substantially similar to the advertisement and notice required under Sections
21-110 and 21-135. The advertisement and sale shall be subject to all
provisions of law regulating the annual advertisement and sale of delinquent
property, to the extent that those provisions may be made applicable.
A certificate of error certified under this Section shall be given effect by the county treasurer, who shall mark the tax
books and, upon receipt of one of the following certificates from the county assessor
or the county assessor and the board of
review
where the board of review is
required to endorse the certificate of error,
shall issue refunds to the taxpayer accordingly:
"CERTIFICATION
I, .................., county assessor, hereby certify | ||
| ||
"CERTIFICATION
I, .................., county assessor, and we, | ||
| ||
The county treasurer has the power to mark the tax books to reflect
the issuance of certificates of error
certified according to
the procedure authorized in this Section for certificates of error issued under
Section 14-25 or certificates of error
issued to and including 3
years after the date on which the annual judgment and order of sale for that
tax year was first entered. The county
treasurer has the power to issue refunds to the taxpayer as set forth
above until all refunds authorized by this Section have been completed.
To the extent that the certificate of error obviates the liability for
nonpayment of taxes, certification of a certificate of error according to the
procedure authorized in this Section shall operate to vacate any judgment or
forfeiture as to that year's taxes, and the warrant books and judgment books
shall be marked to reflect that the judgment or forfeiture has been vacated.
(b) Nothing in subsection (a) of this Section shall be construed to
prohibit the execution, endorsement, issuance, and adjudication of a
certificate of error if (i) the annual judgment and order of sale for the tax
year in question is reopened for further proceedings upon consent of the county
collector and county assessor, represented by the State's Attorney, and (ii) a
new final judgment is subsequently entered pursuant to the certificate. This
subsection (b) shall be construed as declarative of existing law and not as a
new enactment.
(c) No certificate of error, other than a certificate to establish an
exemption under Section 14-25, shall be executed for any tax year more than 3
years after the date on which the annual judgment and order of sale for that
tax year was first entered, except that during calendar years 1999 and 2000 a
certificate of error may
be
executed
for any tax year, provided that the error or mistake in the assessment was
discovered no
more than 3 years after the date on which the annual judgment and order of sale
for that
tax year was first entered.
(d) The time limitation of subsection (c) shall not apply to a certificate
of error correcting an assessment to $1 under Section 10-35 if,
during the tax year for which the certificate is executed, the subdivision, association, or
planned development used the parcel as common area, as defined in Section
10-35.
(e) The changes made by this amendatory Act of the 91st General
Assembly apply to certificates
of error issued before, on, and after the effective date of this amendatory Act
of the 91st General Assembly.
(f) The changes made by this amendatory Act of the 103rd General
Assembly apply to certificates of error issued on or after the effective date of this amendatory Act of the 103rd General Assembly for taxable years 2004 or thereafter. (Source: P.A. 103-662, eff. 1-1-25.)
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(35 ILCS 200/14-20)
Sec. 14-20. Certificate of error; counties of less than 3,000,000. In any
county with less than 3,000,000 inhabitants, if, at any time before judgment or
order of sale is entered in any proceeding to collect or to enjoin the
collection of taxes based upon any assessment of any property, the chief county
assessment officer discovers an error or mistake in the assessment (other than
errors of judgment as to the valuation of the property), he or she shall issue
to the person erroneously assessed a certificate setting forth the nature of
the error and the cause or causes of the error.
In any county with less than 3,000,000 inhabitants, if an owner fails to
file
an application for any homestead exemption provided under Article 15 during the previous assessment year and qualifies
for the exemption, the Chief County Assessment Officer pursuant to this
Section,
or the Board of Review pursuant to Section 16-75, shall issue a
certificate of error setting forth the correct taxable valuation of the
property.
The certificate, when properly
endorsed by the majority of the board of review, showing their concurrence, and
not otherwise, may be used in evidence in any court of competent jurisdiction,
and when so introduced in evidence, shall become a part of the court record and
shall not be removed from the files except on an order of the court.
(Source: P.A. 96-522, eff. 8-14-09.)
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(35 ILCS 200/14-25)
Sec. 14-25.
Certificate of error; tax exempt property.
If an exemption is
approved by the Department or by a final court decision in proceedings to
review an exemption decision of the Department under the Administrative Review
Law then a certificate of error shall be issued under Section 14-15 or
14-20
if one of the following is met:
(a) If the property became eligible for the exemption at an
earlier time, a
certificate of error shall be issued
for
the period of eligibility, but in no event, except as otherwise provided in
this subsection (a), for more than the 3 assessment years
immediately preceding the assessment year for which the exemption was
approved. A certificate of error
shall be issued for the period of eligibility, but in no
event for more than the 5 assessment years immediately preceding the assessment
year for which the exemption was approved, if the municipality requests the
certificate of error before January 1, 1995.
(b) If the property is subsequently erroneously assessed as non-exempt,
that
error shall be remedied by the issuance of a certificate of error.
(c) If the owner failed to file an application for exemption, or a
certificate
of status under Section 15-10, for an assessment year following the assessment
year for which the exemption was approved and the property remains eligible for
exemption for the following year.
(Source: P.A. 88-455; 88-660, eff. 9-16-94.)
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(35 ILCS 200/14-30)
Sec. 14-30.
Hearings on revisions or corrections; public records.
In all
counties, all hearings held by the chief county assessment officer in support
of or in opposition to a proposed revision or correction in assessed valuation
shall be open to the public. All files maintained by the chief county
assessment officer relating to the assessed valuation of any property, and all
complaints, supporting documents, and other evidence submitted by the
complainant shall be available for public inspection during regular office
hours of the chief county assessment officer.
If a property owner wishes to support his or her request for a revision
or correction of valuation by facts set forth in income tax returns, he or she
shall submit the entire return to the chief county assessment officer. However,
only the portions of the return relating to the property for which a
revision or correction is requested shall be a public record. If requested
by the chief county assessment officer, the property owner shall execute a
consent in favor of the chief county assessment officer instructing the taxing
body with which the income tax return was filed to furnish a certified copy of
the return so that the accuracy of the copy submitted to the chief county
assessment officer may be verified.
The chief county assessment officer shall promptly furnish to any person
copies of all complaints, supporting documents and other evidence submitted by
a complainant, subject to the foregoing qualification, and all public records
of the chief county assessment officer for a fee of 35 cents per page of legal
size or smaller and $1 for each larger page.
(Source: P.A. 77-1709; 88-455.)
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(35 ILCS 200/14-35)
Sec. 14-35.
Hearings by county assessor; counties of 3,000,000 or more.
In counties with 3,000,000 or more inhabitants, the county
assessor each year
shall sit for the purpose of revising the assessments.
The time of the sittings
shall be set by the county assessor by
notice as herein provided
after the
assessment books for one or more townships or taxing districts have been
completed. The assessments for one or more townships or taxing districts may be
revised at any sitting which may be adjourned from day to day as necessary. At
least one week before each sitting the county assessor
shall
publish a notice,
in some newspaper of general circulation published in the county, of the time
and place of the sitting, the township or townships, taxing district or taxing
districts for which the assessments will be considered at the sitting, and
the time within which applications for revisions of assessment may be made
by taxpayers. The county assessor
shall, upon completion of the
revision of
assessments for any township or taxing district, deliver the assessment books
for the township or taxing district to the board of appeals
(until the first Monday in December 1998 and the board of review
beginning on
the first Monday in December 1998 and thereafter).
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/14-40)
Sec. 14-40.
Addition of uncollected tax to tax for subsequent year.
If the
tax or assessment on property liable to taxation is prevented from being
collected for any year or years, by a reason other than administrative
error, the amount of the tax or assessment which should
have been paid may be added to the tax on the property for any subsequent year,
in columns designating the year or years.
"Administrative error"
includes but is not limited
to
failure to include
an extension for a taxing district on the tax bill, an error in the
calculations of tax rates or extensions or any other mathematical error by the
county clerk, or a defective coding
by the county, but
does not include a failure by the county to send a tax
bill
to the taxpayer, the failure by the taxpayer to notify the assessor of a
change in the tax-exempt status of property, or any error concerning the
assessment of the property.
(Source: P.A. 88-455; 89-617, eff. 9-1-96.)
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(35 ILCS 200/14-41)
Sec. 14-41. Notice and collection of arrearages of property taxes. If a taxpayer owes arrearages of taxes due to an administrative error,
the
county
may not bill, collect, claim a lien for, or sell the arrearages of taxes for
tax
years earlier than the 2 most
recent tax years, including the current tax
year.
If a taxpayer owes arrearages of taxes due to an administrative error, the
county
collector shall send the taxpayer, by certified mail, a notice that
the arrearages of taxes are owed by the taxpayer. If the notice is mailed to
the
taxpayer on or before October 1 in any year, then (i) the county collector may send a separate bill for the arrearages of taxes, which may be due no sooner than 30 days after the due date for the next installment of taxes or (ii) the arrearages of taxes may be added to the tax bill for the following year, in which case the taxes are due
in 2 equal installments on June 1 and September 1 in the following year unless
the county has adopted an accelerated method of billing in which case the
arrearages of taxes may be billed separately and shall be due in equal
installments on the dates on which
each installment of taxes is due in the following year. If
the notice is mailed after
October 1 in any year, then the arrearages of taxes are to be added to the tax
bill for the second year after the notice and are due in 2 equal
installments on June 1 and September 1
in the
second year after the notice unless the county has adopted an accelerated
method of billing in which case the arrearages of taxes may be billed
separately and shall be due in equal
installments on the dates on which each installment of taxes is due in the
second
year after the notice. In no event shall the due dates on the arrearages of taxes be in more than one
tax year. The arrearages of taxes added to a tax bill under this Section are
to be listed separately on the tax bill. "Administrative error"
includes but is not limited
to
failure to include
an extension for a taxing district on the tax bill, an error in the
calculations of tax rates or extensions or any other mathematical error by the
county clerk, or a defective coding
by the county, but
does not
include a failure by the county to send a
tax bill to
the taxpayer, the failure by the taxpayer to notify the assessor of a change
in the tax-exempt status of property, or any error concerning the assessment of
the property.
(Source: P.A. 98-286, eff. 1-1-14.)
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(35 ILCS 200/14-45)
Sec. 14-45.
Correction of assessment books by county clerk.
Before delivery
of the assessment books to the assessor for use in making the assessment of the
next year, each county clerk shall correct all errors of whatsoever kind which
he or she may discover, and add the name of the owner, if known, when it does
not already appear, and the description of all property which has been omitted
and is liable to taxation.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/Tit. 4 heading) TITLE 4.
EXEMPTIONS
|
(35 ILCS 200/Art. 15 heading) Article 15.
Exemptions
|
(35 ILCS 200/15-5)
Sec. 15-5. Creation of exemptions. (a) Any person wishing to claim an
exemption for the first time, other than those entities applying under subsection (b) or persons claiming a homestead exemption under Sections
15-165 through 15-180, shall file an application
with the county board of
review or board of appeals, following the procedures of Section
16-70 or
16-130.
In addition, in counties with a population of 3,000,000 or more, the board of
review shall transmit to the county assessor's office, within 14 days of
receipt, a copy of any application that requests exempt status under Section
15-40.
(b) Notwithstanding any provision to the contrary, all properties owned by the entities listed in this subsection and held for future development are exempt from property taxes. Persons applying for an exemption under this subsection are not required to follow the procedures set forth in Section 16-70 or 16-130. To claim an exemption under this subsection, the entities listed below must submit the following documentation to the county board of review: (i) a recorded deed vesting title in the entity and identifying the legal description and property index number for the exempt property; and (ii) an affidavit of use signed by an authorized signor or agent for the entity attesting that the property is being held for future development. Once the board of review confirms that it has received true and accurate copies of the documentation identified in this subsection, the exemption is granted without further review from the Department. If an exemption is approved, the board of review shall direct the county assessor to correct the assessment to reflect the exemption. The decision of the board of review is a final administrative decision subject to review under the Administrative Review Law. The exemption approval process set forth in this subsection shall apply to property owned by any of the following entities and held for future development: (1) County of Cook d/b/a Cook County Land Bank | ||
| ||
(2) South Suburban Land Bank and Development | ||
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(3) Northern Illinois Land Bank Authority. (Source: P.A. 102-815, eff. 5-13-22.)
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(35 ILCS 200/15-10)
Sec. 15-10. Exempt property; procedures for certification. (a) All property
granted an exemption by the Department pursuant to the requirements of
Section 15-5 and
described in the Sections following Section 15-30 and preceding Section 16-5,
to the extent therein limited, is exempt from taxation.
In order to maintain that exempt status, the titleholder or the owner of the
beneficial interest of any property
that
is exempt must file with the chief county assessment
officer, on or before January 31 of each year (May 31 in the case of property
exempted by Section 15-170), an affidavit stating whether there has been any
change in the ownership or use of the property, the status of the
owner-resident, the satisfaction by a relevant hospital entity of the condition for an exemption under Section 15-86, or that a veteran with a disability who qualifies under Section 15-165
owned and used the property as of January 1 of that year.
The nature of any
change shall be stated in the affidavit. Failure to file an affidavit shall,
in the discretion of the assessment officer, constitute cause to terminate the
exemption of that property, notwithstanding any other provision of this Code.
Owners of 5 or more such exempt parcels within a county may file a single
annual affidavit in lieu of an affidavit for each parcel. The assessment
officer, upon request, shall furnish an affidavit form to the owners, in which
the owner may state whether there has been any change in the ownership or use
of the property or status of the owner or resident as of January 1 of that
year. The owner of 5 or more exempt parcels shall list all the properties
giving the same information for each parcel as required of owners who file
individual affidavits.
(b) However, titleholders or owners of the beneficial interest in any property
exempted under any of the following provisions are not required to
submit an annual filing under this Section:
(1) Section 15-45 (burial grounds) in counties of | ||
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(2) Section 15-40.
(3) Section 15-50 (United States property).
(c) If there is a change in use or ownership, however, notice must be filed
pursuant to Section 15-20.
(d) An application for homestead exemptions shall be filed as provided in
Section 15-170 (senior citizens homestead exemption), Section 15-172 (low-income senior
citizens assessment freeze homestead exemption), and Sections
15-175 (general homestead exemption), 15-176
(general alternative
homestead exemption), and 15-177 (long-time occupant homestead exemption), respectively.
(e) For purposes of determining satisfaction of the condition for an exemption under Section 15-86: (1) The "year for which exemption is sought" is the | ||
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(2) The "hospital year" is the fiscal year of the | ||
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(3) The affidavit shall be accompanied by an exhibit | ||
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(Source: P.A. 102-895, eff. 5-23-22.)
|
(35 ILCS 200/15-15)
Sec. 15-15.
Obligation to file copies of leases or agreements.
If any
property listed as exempt by the chief county assessment officer is leased,
loaned or otherwise made available for profit, the titleholder or the owner of
the beneficial interest shall file with the assessment officer a copy of all
such leases or agreements and a complete description of the premises, so the
chief county assessment officer can ascertain the exact size and location of
the premises in order to create a tax parcel. Failure to file such leases,
agreements or descriptions shall, in the discretion of the chief county
assessment officer, constitute cause to terminate the exemption,
notwithstanding any other provision of this Code.
(Source: P.A. 87-895; 87-1189; 88-455.)
|
(35 ILCS 200/15-20)
Sec. 15-20. Notification requirements after change in use or ownership. If
any property listed as exempt by the chief county assessment officer has a
change in use, a change in leasehold estate, or a change in titleholder of
record by purchase, grant, taking or transfer, it is the obligation of the
transferee to notify the chief county assessment officer in writing within 90
days of the change. If mailed, the notice shall be sent by certified mail, return receipt
requested, and shall include the name and address of the taxpayer, the legal
description of the property, the address of the property, and the permanent
index number of the property where such number exists. If
notice is provided in person, it shall be provided on a form prescribed
by the chief county assessment officer, and the chief county assessment
officer shall provide a date stamped copy of the notice. Except as
provided in item (6) of subsection (a) of Section 9-260, item (6) of
Section 16-135, and item (6) of Section 16-140 of this Code, if the failure to give
such notification results in the assessment officer listing the property as
exempt in subsequent years, the property shall be considered omitted property
for purposes of this Code.
(Source: P.A. 96-1553, eff. 3-10-11.)
|
(35 ILCS 200/15-25)
Sec. 15-25. Removal of exemptions. If the Department determines that any
property has been unlawfully exempted from taxation, or is no longer entitled
to exemption, the Department shall, before January 1 of any year, direct the
chief county assessment officer to assess the property and return it to the
assessment rolls for the next assessment year. The Department shall give
notice of its decision to the owner of the property by certified mail. The
decision shall be subject to review and hearing under Section 8-35, upon
application by the owner filed within 60 days after the notice of
decision is
mailed. However, the extension of taxes on the assessment shall not be delayed
by any proceedings under this Section. If the property is determined to be
exempt, any taxes extended upon the assessment shall be abated or, if already
paid, be refunded.
(Source: P.A. 95-331, eff. 8-21-07.)
|
(35 ILCS 200/15-30)
Sec. 15-30.
Payment to taxing districts for services.
Any taxing district
may enter into a mutually acceptable agreement with the owner of any exempt
property whereby the owner agrees to make payments to the taxing district for
the direct and indirect cost of services provided by the district. However, an
agreement is not required to establish tax exempt status for the property,
nor shall a taxing district use the absence of an
agreement to defer or delay zoning changes, site exceptions from zoning, or
other administrative measures to coerce an owner of property exempt from
taxation to enter into an agreement to make voluntary payments in lieu of
property taxes for the direct or indirect costs of services provided by the
taxing district. However, any such zoning change, site exception from zoning,
or other variance or special use granted by a municipality shall be reversed
and returned to its prior status if the property is acquired by a taxable
entity or used for a taxable purpose within 10 years after the change in
zoning, site exception from zoning, or other variance or special use is
granted. No agreement may be of more than 5 years duration, survive a
change of use, or require payments in excess of taxes reasonably calculated to
be due if such an agreement were not in effect and the property were not
granted an exemption. An agreement may be renewed for periods of no more than 5
years.
(Source: P.A. 87-895; 87-1189; 88-455; incorporates 88-234;
88-670, eff. 12-2-94.)
|
(35 ILCS 200/15-35)
Sec. 15-35.
Schools.
All property donated by the United States for school
purposes, and all property of schools, not sold or leased or otherwise used
with a view to profit, is exempt, whether owned by a resident or non-resident
of this State or by a corporation incorporated in any state of the United
States. Also exempt is:
(a) property of schools which is leased to a | ||
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(b) property of schools on which the schools are | ||
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(c) property donated, granted, received or used for | ||
| ||
(d) in counties with more than 200,000 inhabitants | ||
| ||
(e) property owned by a school district. The | ||
| ||
(1) If the property has been conveyed as | ||
| ||
(A) the right of the school district to use, | ||
| ||
(B) the school district no longer has an | ||
| ||
(C) there is no provision for a reverter of | ||
| ||
(2) Pursuant to Sections 15-15 and 15-20 of this | ||
| ||
(3) No provision of this subsection shall be | ||
| ||
(4) The changes made by this amendatory Act of | ||
| ||
(f) in counties with more than 200,000 inhabitants | ||
| ||
(Source: P.A. 91-513, eff. 8-13-99; 91-578, eff.
8-14-99; 92-16, eff. 6-28-01.)
|
(35 ILCS 200/15-37) Sec. 15-37. Educational trade schools. Property that is owned by a non-profit trust fund and used exclusively for the purposes of educating and training individuals for occupational, trade, and technical careers and is certified by the United States Department of Labor as registered with the Office of Apprenticeship is exempt.
(Source: P.A. 102-16, eff. 6-17-21.) |
(35 ILCS 200/15-40) Sec. 15-40. Religious purposes, orphanages, or school and religious purposes. (a) Property used exclusively for: (1) religious purposes, or (2) school and religious purposes, or (3) orphanagesqualifies for exemption as long as it is not used with a view to profit. (b) Property that is owned by (1) churches or (2) religious institutions or (3) religious denominationsand that is used in conjunction therewith as housing facilities provided for ministers (including bishops, district superintendents and similar church officials whose ministerial duties are not limited to a single congregation), their spouses, children and domestic workers, performing the duties of their vocation as ministers at such churches or religious institutions or for such religious denominations, including the convents and monasteries where persons engaged in religious activities reside also qualifies for exemption. A parsonage, convent or monastery or other housing facility shall be considered under this Section to be exclusively used for religious purposes when the persons who perform religious related activities shall, as a condition of their employment or association, reside in the facility. (c) In Cook County, whenever any interest in a property exempt under this Section is transferred, notice of that transfer must be filed with the county clerk. The chief county assessment officer shall prepare and make available a form notice for this purpose. Whenever a notice is filed, the county clerk shall transmit a copy of that recorded notice to the chief county assessment officer within 14 days after receipt.(Source: P.A. 103-592, eff. 6-7-24.) |
(35 ILCS 200/15-45)
Sec. 15-45.
Cemetery purposes.
All property used exclusively for cemetery
purposes is
exempt. Property used exclusively for cemetery purposes includes cemetery
grounds and improvements such as offices,
maintenance buildings, mausoleums, and other structures in which human or
cremated remains are buried, interred, entombed, or inurned and real property
that is used exclusively in the establishment, operation, administration,
preservation, security, repair, or maintenance of the cemetery.
(Source: P.A. 92-733, eff. 7-25-02.)
|
(35 ILCS 200/15-50)
Sec. 15-50.
United States property.
All property of
the United States is exempt, except such property as the United
States has permitted or may permit to be taxed.
(Source: Laws 1959, p. 1549, 1554, 2219, and 2224; P.A. 88-455.)
|
(35 ILCS 200/15-55)
Sec. 15-55. State property.
(a) All property belonging to the State of Illinois
is exempt. However, the State agency holding title shall file the certificate
of ownership and use required by Section 15-10, together with a copy of any
written lease or agreement, in effect on March 30 of the assessment year,
concerning parcels of 1 acre or more, or an explanation of the terms of any
oral agreement under which the property is leased, subleased or rented.
The leased property shall be assessed to the lessee and the taxes thereon
extended and billed to the lessee, and collected in the same manner as
for property which is not exempt. The lessee shall be liable
for the taxes and no lien shall attach to the property of the State.
For the purposes of this Section, the word "leases" includes
licenses, franchises, operating agreements and other arrangements under which
private individuals, associations or corporations are granted the right to use
property of the Illinois State Toll Highway Authority and includes all property
of the Authority used by others without regard to the size of the leased
parcel.
(b) However, all property of every kind belonging to the State of
Illinois, which
is or may hereafter be leased to the Illinois Prairie Path Corporation, shall
be exempt from all assessments, taxation or collection, despite the making of
any such lease, if it is used for:
(1) conservation, nature trail or any other | ||
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(2) the establishment of footpaths, trails and other | ||
| ||
(3) the conservation of the proper use of natural | ||
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(4) the promotion of education in the fields of | ||
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(5) similar public recreational activities conducted | ||
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No lien shall attach to the property of the State. No tax liability shall
become the obligation of or be enforceable against Illinois Prairie Path
Corporation.
(c) If the State sells the
James R.
Thompson Center
or the Elgin Mental Health Center and surrounding land located at 750 S.
State Street,
Elgin, Illinois, as provided in subdivision (a)(2) of Section 7.4 of
the State Property Control Act,
to
another entity whose property is not exempt and immediately thereafter enters
into a
leaseback or other agreement that directly or indirectly gives the State a
right to use,
control, and possess the property, that portion of the property leased and
occupied exclusively by the State shall remain exempt under this
Section.
For the property to remain exempt under this subsection (c), the State must
retain an
option to purchase the property at a future date or, within the limitations
period for
reverters, the property must revert back to the State.
If the property has been conveyed as described in this subsection (c), the
property
is no longer exempt pursuant to this Section as of the date when:
(1) the right of the State to use, control, and | ||
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(2) the State no longer has an option to purchase or | ||
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Pursuant to Sections 15-15 and 15-20 of this Code, the State shall notify the
chief
county assessment officer of any transaction under this subsection (c). The
chief county
assessment officer shall determine initial and continuing compliance with the
requirements of this Section for tax exemption. Failure to notify the chief
county
assessment officer of a transaction under this subsection (c) or to otherwise
comply with
the requirements of Sections 15-15 and 15-20 of this Code shall, in the
discretion of the
chief county assessment officer, constitute cause to terminate the exemption,
notwithstanding any other provision of this Code.
(c-1) If the Illinois State Toll Highway Authority sells the
Illinois State Toll Highway Authority headquarters building and surrounding
land,
located at 2700 Ogden Avenue, Downers Grove, Illinois
as provided in subdivision (a)(2) of Section 7.5 of
the State Property Control Act,
to
another entity whose property is not exempt and immediately thereafter enters
into a
leaseback or other agreement that directly or indirectly gives the State or the
Illinois State Toll Highway Authority a
right to use,
control, and possess the property, that portion of the property leased and
occupied exclusively by the State or the Authority shall remain exempt under
this
Section.
For the property to remain exempt under this subsection (c), the Authority must
retain an
option to purchase the property at a future date or, within the limitations
period for
reverters, the property must revert back to the Authority.
If the property has been conveyed as described in this subsection (c), the
property
is no longer exempt pursuant to this Section as of the date when:
(1) the right of the State or the Authority to use, | ||
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(2) the Authority no longer has an option to purchase | ||
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Pursuant to Sections 15-15 and 15-20 of this Code, the Authority
shall notify the
chief
county assessment officer of any transaction under this subsection (c). The
chief county
assessment officer shall determine initial and continuing compliance with the
requirements of this Section for tax exemption. Failure to notify the chief
county
assessment officer of a transaction under this subsection (c) or to otherwise
comply with
the requirements of Sections 15-15 and 15-20 of this Code shall, in the
discretion of the
chief county assessment officer, constitute cause to terminate the exemption,
notwithstanding any other provision of this Code.
(d) For tax years prior to 2019, the fair market rent of each parcel of real property in Will
County owned by the State of Illinois for the purpose of developing an airport
by the Department of Transportation shall include the assessed value of
leasehold tax. The lessee of each parcel of real property in Will
County owned by
the
State of Illinois for the purpose of developing an airport by the Department of
Transportation shall not be liable for the taxes thereon. In order for the
State to
compensate taxing districts for
the loss of revenue under this paragraph,
the Will County Supervisor of Assessments shall
annually certify, in
writing, to the
Department of Transportation, the following amounts: (1) for tax years prior to 2019, the amount of leasehold taxes
extended for the 2002 property tax
year for
each such exempt parcel; and (2) for tax years 2019 through 2030, the amount of taxes that would have been extended for the current tax year for each such exempt parcel if those parcels had been owned by a person whose property is not exempt.
The Department of Transportation shall pay to the Will
County
Treasurer, from the Tax Recovery Fund, on or before July 1 of each
year, the amount certified
by the Will County Supervisor of Assessments. The tax compensation shall
terminate
on
December 31, 2030. It is the duty of the Department of Transportation to file
with the
Office of the Will County Supervisor of Assessments an affidavit stating the
termination
date for rental of each such parcel due to airport construction. The affidavit
shall include
the property identification number for each such parcel. In no instance shall
tax
compensation for property owned by the State be deemed delinquent or bear
interest. In
no instance shall a lien attach to the property of the State. In no instance
shall the State
be required to pay compensation under this subsection in excess of the lesser of (i) the Tax
Recovery Fund's balance or (ii) $600,000 in any tax year.
(e) Public Act 81-1026 applies to all leases or agreements entered into
or
renewed on or after September 24, 1979.
(f) Notwithstanding anything to the contrary in this Code, all property owned by the State that is the Illiana Expressway, as defined in the Public Private Agreements for the Illiana Expressway Act, and that is used for transportation purposes and that is leased for those purposes to another entity whose property is not exempt shall remain exempt, and any leasehold interest in the property shall not be subject to taxation under Section 9-195 of this Act. (g) Notwithstanding anything to the contrary in this Section, all property owned by the State or the Illinois State Toll Highway Authority that is defined as a transportation project under the Public-Private Partnerships for Transportation Act and that is used for transportation purposes and that is leased for those purposes to another entity whose property is not exempt shall remain exempt, and any leasehold interest in the property shall not be subject to taxation under Section 9-195 of this Act. (h) Notwithstanding anything to the contrary in this Code, all property owned by the State that is the South Suburban Airport, as defined in the Public-Private Agreements for the South Suburban Airport Act, and that is used for airport purposes and that is leased for those purposes to another entity whose property is not exempt shall remain exempt, and any leasehold interest in the property shall not be subject to taxation under Section 9-195 of this Act. (Source: P.A. 101-532, eff. 8-23-19.)
|
(35 ILCS 200/15-60)
Sec. 15-60. Taxing district property. All property belonging to any county
or municipality used exclusively for the maintenance of the poor is exempt,
as is all property owned by a taxing district that is being held for future
expansion or development, except if leased by the taxing district to lessees
for use for other than public purposes.
Also exempt are:
(a) all swamp or overflowed lands belonging to any | ||
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(b) all public buildings belonging to any county, | ||
| ||
(c) all property owned by any municipality located | ||
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(c-5) Notwithstanding clause (i) of subsection (c), | ||
| ||
(d) all property owned by any municipality located | ||
| ||
(e) all property owned by a township and operated as | ||
| ||
(f) all property owned by the Executive Board of the | ||
| ||
All property owned by any municipality outside of its corporate limits is
exempt if used exclusively for municipal or public purposes.
For purposes of this Section, "municipality" means a municipality, as
defined in Section 1-1-2 of the Illinois Municipal Code.
(Source: P.A. 101-398, eff. 8-16-19.)
|
(35 ILCS 200/15-65) Sec. 15-65. Charitable purposes. All property of the following is exempt when actually and exclusively used for charitable or beneficent purposes, and not leased or otherwise used with a view to profit: (a) Institutions of public charity. (b) Beneficent and charitable organizations | ||
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(c) Old people's homes, facilities for persons with a | ||
| ||
An applicant that has been granted an exemption under | ||
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If a not-for-profit organization leases property that | ||
| ||
(d) Not-for-profit health maintenance organizations | ||
| ||
(e) All free public libraries. (f) Historical societies. Property otherwise qualifying for an exemption under this Section shall not lose its exemption because the legal title is held (i) by an entity that is organized solely to hold that title and that qualifies under paragraph (2) of Section 501(c) of the Internal Revenue Code or its successor, whether or not that entity receives rent from the charitable organization for the repair and maintenance of the property, (ii) by an entity that is organized as a partnership or limited liability company, in which the charitable organization, or an affiliate or subsidiary of the charitable organization, is a general partner of the partnership or managing member of the limited liability company, for the purposes of owning and operating a residential rental property that has received an allocation of Low Income Housing Tax Credits for 100% of the dwelling units under Section 42 of the Internal Revenue Code of 1986, as amended, or (iii) for any assessment year including and subsequent to January 1, 1996 for which an application for exemption has been filed and a decision on which has not become final and nonappealable, by a limited liability company organized under the Limited Liability Company Act provided that (A) the limited liability company's sole member or members, as that term is used in Section 1-5 of the Limited Liability Company Act, are the institutions of public charity that actually and exclusively use the property for charitable and beneficent purposes; and (B) the limited liability company does not lease the property or otherwise use it with a view to profit.(Source: P.A. 103-954, eff. 8-9-24.) |
(35 ILCS 200/15-66)
Sec. 15-66.
Library systems and public library districts.
All property
used exclusively for public purposes belonging to a library system established
under the Illinois Library System Act or belonging to a public library
district established under the Public Library District Act of 1991 is exempt.
(Source: P.A. 91-897, eff. 7-6-00.)
|
(35 ILCS 200/15-70)
Sec. 15-70.
Fire protection purposes.
All property used exclusively for
fire protection purposes and belonging to any city, village, or incorporated
town is exempt.
All property of a corporation or an association which maintains a fire patrol
and salvage corps for the public benefit is exempt if the property is:
(a) used exclusively for providing suitable rooms, | ||
| ||
(b) necessary for the accommodation of a fire patrol | ||
| ||
(c) used to provide a service that is rendered | ||
| ||
If a portion of the property of the corporation or association is used
exclusively for fire protection purposes, the property shall be exempt only to
the extent of the value of that portion, and the remaining portion shall be
subject to taxation.
(Source: P.A. 83-121; 88-455.)
|
(35 ILCS 200/15-75)
Sec. 15-75.
Municipal corporations.
All market houses, public squares and
other public grounds owned by a municipal corporation and used exclusively for
public purposes are exempt.
(Source: Laws 1963, p. 1725; P.A. 88-455.)
|
(35 ILCS 200/15-80)
Sec. 15-80.
Installment purchase of property by a governmental body.
All
property that is being purchased by a governmental body under an installment
contract pursuant to statutory authority and used exclusively for the public
purposes of the governmental body is exempt, except such property as the
governmental body has permitted or may permit to be taxed.
(Source: P.A. 83-1371; 88-455.)
|
(35 ILCS 200/15-85)
Sec. 15-85.
Agricultural or horticultural societies.
All property used
exclusively by societies for agricultural or horticultural purposes, and not
used with a view to profit, is exempt.
(Source: Laws 1959, p. 1549, 1554, 2219, and 2224; P.A. 88-455.)
|
(35 ILCS 200/15-86) Sec. 15-86. Exemptions related to access to hospital and health care services by low-income and underserved individuals. (a) The General Assembly finds: (1) Despite the Supreme Court's decision in Provena Covenant Medical Center v. Dept. of Revenue, 236 | ||
| ||
(2) In Provena, two Illinois Supreme Court justices opined | ||
| ||
(3) It is essential to ensure that tax exemption law | ||
| ||
(4) The Supreme Court has explained that: "the | ||
| ||
(5) Working with the Illinois hospital community and | ||
| ||
(b) For the purpose of this Section and Section 15-10, the following terms shall have the meanings set forth below: (1) "Hospital" means any institution, place, | ||
| ||
(2) "Hospital owner" means a not-for-profit | ||
| ||
(3) "Hospital affiliate" means any corporation, | ||
| ||
(4) "Hospital system" means a hospital and one or | ||
| ||
(5) "Control" relating to hospital owners, hospital | ||
| ||
(6) "Hospital applicant" means a hospital owner or | ||
| ||
(7) "Relevant hospital entity" means (A) the hospital | ||
| ||
(8) "Subject property" means property for which a | ||
| ||
(9) "Hospital year" means the fiscal year of the | ||
| ||
(c) A hospital applicant satisfies the conditions for an exemption under this Section with respect to the subject property, and shall be issued a charitable exemption for that property, if the value of services or activities listed in subsection (e) for the hospital year equals or exceeds the relevant hospital entity's estimated property tax liability, as determined under subsection (g), for the year for which exemption is sought. For purposes of making the calculations required by this subsection (c), if the relevant hospital entity is a hospital owner that owns more than one hospital, the value of the services or activities listed in subsection (e) shall be calculated on the basis of only those services and activities relating to the hospital that includes the subject property, and the relevant hospital entity's estimated property tax liability shall be calculated only with respect to the properties comprising that hospital. In the case of a multi-state hospital system or hospital affiliate, the value of the services or activities listed in subsection (e) shall be calculated on the basis of only those services and activities that occur in Illinois and the relevant hospital entity's estimated property tax liability shall be calculated only with respect to its property located in Illinois. Notwithstanding any other provisions of this Act, any parcel or portion thereof, that is owned by a for-profit entity whether part of the hospital system or not, or that is leased, licensed or operated by a for-profit entity regardless of whether healthcare services are provided on that parcel shall not qualify for exemption. If a parcel has both exempt and non-exempt uses, an exemption may be granted for the qualifying portion of that parcel. In the case of parking lots and common areas serving both exempt and non-exempt uses those parcels or portions thereof may qualify for an exemption in proportion to the amount of qualifying use. (d) The hospital applicant shall include information in its exemption application establishing that it satisfies the requirements of subsection (c). For purposes of making the calculations required by subsection (c), the hospital applicant may for each year elect to use either (1) the value of the services or activities listed in subsection (e) for the hospital year or (2) the average value of those services or activities for the 3 fiscal years ending with the hospital year. If the relevant hospital entity has been in operation for less than 3 completed fiscal years, then the latter calculation, if elected, shall be performed on a pro rata basis. (e) Services that address the health care needs of low-income or underserved individuals or relieve the burden of government with regard to health care services. The following services and activities shall be considered for purposes of making the calculations required by subsection (c): (1) Charity care. Free or discounted services | ||
| ||
(2) Health services to low-income and underserved | ||
| ||
(3) Subsidy of State or local governments. Direct or | ||
| ||
(4) Support for State health care programs for | ||
| ||
(5) Dual-eligible subsidy. The amount of subsidy | ||
| ||
(6) Relief of the burden of government related to | ||
| ||
(7) Any other activity by the relevant hospital | ||
| ||
(f) For purposes of making the calculations required by subsections (c) and (e): (1) particular services or activities eligible for | ||
| ||
(2) the amount of unreimbursed costs and the amount | ||
| ||
(g) Estimation of Exempt Property Tax Liability. The estimated property tax liability used for the determination in subsection (c) shall be calculated as follows: (1) "Estimated property tax liability" means the | ||
| ||
(A) the lesser of (i) the actual assessed value, | ||
| ||
(B) the applicable State equalization rate | ||
| ||
(C) the applicable tax rate. (2) The estimated assessed value of the exempt | ||
| ||
(A) The "estimated fair market value of buildings | ||
| ||
(B) Depreciation, for purposes of calculating the | ||
| ||
(C) The estimated assessed value of the land | ||
| ||
(3) The assessment factor, State equalization rate, | ||
| ||
(4) The method utilized to calculate estimated | ||
| ||
(h) Application. Each hospital applicant applying for a property tax exemption pursuant to Section 15-5 and this Section shall use an application form provided by the Department. The application form shall specify the records required in support of the application and those records shall be submitted to the Department with the application form. Each application or affidavit shall contain a verification by the Chief Executive Officer of the hospital applicant under oath or affirmation stating that each statement in the application or affidavit and each document submitted with the application or affidavit are true and correct. The records submitted with the application pursuant to this Section shall include an exhibit prepared by the relevant hospital entity showing (A) the value of the relevant hospital entity's services and activities, if any, under paragraphs (1) through (7) of subsection (e) of this Section stated separately for each paragraph, and (B) the value relating to the relevant hospital entity's estimated property tax liability under subsections (g)(1)(A), (B), and (C), subsections (g)(2)(A), (B), and (C), and subsection (g)(3) of this Section stated separately for each item. Such exhibit will be made available to the public by the chief county assessment officer. Nothing in this Section shall be construed as limiting the Attorney General's authority under the Illinois False Claims Act. (i) Nothing in this Section shall be construed to limit the ability of otherwise eligible hospitals, hospital owners, hospital affiliates, or hospital systems to obtain or maintain property tax exemptions pursuant to a provision of the Property Tax Code other than this Section.
(Source: P.A. 99-143, eff. 7-27-15.) |
(35 ILCS 200/15-90)
Sec. 15-90.
Military schools and academies.
All property of military schools
and academies is exempt, including buildings, equipment and lands, not
exceeding 10 acres, if used exclusively for school purposes and wherein
military science and instruction are part of the course of study and are
regularly taught, and where there is detailed by the Department of the Army at
Washington, D. C., an officer from the United States Army, as Professor of
Military Science and Tactics, and the graduates of which are eligible to
appointment as Brevet Second Lieutenants in the Illinois National Guard, or are
eligible to appointment as Second Lieutenants in the Officers' Reserve Corps of
the United States Army.
(Source: Laws 1959, p. 1549, 1554, 2219, and 2224; P.A. 88-455.)
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(35 ILCS 200/15-95)
Sec. 15-95. Housing authorities. (a) All property of housing authorities created
under the Housing Authorities Act is exempt, if the property and improvements
are used for low rent housing and related uses. However, property or portions
thereof intended or used for stores or other commercial purposes are not
exempt. Nothing herein shall exempt property of housing authorities or any part
thereof from special assessments or special taxation for local improvements.
Nothing contained in this Section shall be construed as limiting the power of
any political subdivision of this State to sell or furnish a housing authority
with water, electricity, gas, or other services and facilities under the same
basis that those services and facilities are rendered to others under similar
circumstances.
(b) Property otherwise qualifying for an exemption under this Section shall not lose its exemption because the legal title is held by either: (i) an entity that is organized as a partnership or limited liability company, in which the housing authority, or an affiliate or subsidiary of the housing authority, is a general partner of the partnership or managing member of the limited liability company; or (ii) an entity that is organized as a partnership or limited liability company, in which the housing authority, or an affiliate or subsidiary of the housing authority, is a general partner of the partnership or managing member of the limited liability company, for the purposes of owning and operating a residential rental property that has received an allocation of Low Income Housing Tax Credits for 100% of the dwelling units under Section 42 of the Internal Revenue Code of 1986, as amended. (Source: P.A. 97-451, eff. 8-19-11.)
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(35 ILCS 200/15-100)
Sec. 15-100.
Public transportation systems.
(a) All property belonging to any
municipal corporation created for the sole purpose of owning and operating a
transportation system for public service is exempt.
(b) Property owned by
(i) a municipal corporation of 500,000 or more
inhabitants, used for public transportation purposes, and
operated by the Chicago Transit Authority;
(ii) the Regional Transportation Authority;
(iii) any
service board or division of the Regional Transportation Authority; (iv) the
Northeast Illinois Regional Commuter Railroad Corporation; or
(v) the Chicago Transit Authority
shall be exempt.
For purposes of this Section alone,
the Regional Transportation Authority, any service board or division of the
Regional Transportation Authority, the Northeast Illinois Regional Commuter
Railroad Corporation, the Chicago Transit Authority, or a
municipal corporation, as defined in item (i),
shall be deemed an "eligible transportation authority". The
exemption provided in this subsection shall not be affected by any transaction
in which, for
the purpose of obtaining financing, the eligible transportation authority,
directly or
indirectly, leases or otherwise transfers such property to another whose
property is not exempt and immediately thereafter enters into a leaseback or
other agreement that directly or indirectly gives the eligible transportation
authority
a right to use, control, and possess the property. In the case of a conveyance
of such property, the eligible transportation authority must retain an option
to
purchase the property at a future date or, within the limitations period for
reverters, the property must revert back to the eligible transportation
authority.
(c) If such property has been conveyed as described in subsection (b), the
property will no longer be exempt pursuant to this Section as of the date when:
(1) the right of the eligible transportation | ||
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(2) the eligible transportation authority no longer | ||
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(3) there is no provision for a reverter of the | ||
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(d) Pursuant to Sections 15-15 and 15-20 of this Code, the eligible
transportation authority shall notify the chief county assessment officer of
any transaction under subsection (b) of this Section. The chief county
assessment officer shall
determine initial and continuing compliance with the requirements of this
Section for tax exemption. Failure to notify the chief county assessment
officer of a transaction under this Section or to otherwise comply with the
requirements of Sections
15-15 and 15-20 of this Code shall, in the discretion of the chief county
assessment officer, constitute cause to terminate the exemption,
notwithstanding any other provision of this Code.
(e) No provision of this Section shall be construed to affect the obligation
of the eligible transportation authority to which an exemption certificate has
been issued
under this Section from its obligation under Section 15-10 of this Code to file
an annual certificate of status or to notify the chief county assessment
officer of transfers of interest or other changes in the status of the property
as required by this Code.
(f) The changes made by this amendatory Act of 1997 are declarative of
existing law and shall not be construed as a new enactment.
(Source: P.A. 90-562, eff. 12-16-97.)
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(35 ILCS 200/15-103)
Sec. 15-103.
Bi-State Development Agency.
(a) Property owned by
the Bi-State
Development Agency of the Missouri-Illinois Metropolitan District is
exempt.
(b) The exemption under this Section is not affected by any
transaction
in which, for
the purpose of obtaining financing, the Agency,
directly or
indirectly, leases or otherwise transfers the property to another for which or
whom property is not exempt and immediately after the lease or transfer enters
into a leaseback
or other agreement that directly or indirectly gives the Agency a right to
use, control, and possess the property. In the case of a
conveyance
of the property, the Agency must retain an option
to
purchase the property at a future date or, within the limitations period for
reverters, the property must revert back to the Agency.
(c) If the property has been conveyed as described in subsection (b), the
property is no longer exempt under this Section as of the date when:
(1) the right of the Agency to use, control, and | ||
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(2) the Agency no longer has an option to purchase or | ||
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(3) there is no provision for a reverter of the | ||
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(d) Pursuant to Sections 15-15 and 15-20 of this Code, the Agency
shall notify the chief county assessment officer of
any transaction under subsection (b). The chief county
assessment officer shall
determine initial and continuing compliance with the requirements of this
Section for tax exemption. Failure to notify the chief county assessment
officer of a transaction under this Section or to otherwise comply with the
requirements of Sections
15-15 and 15-20 of this Code shall, in the discretion of the chief county
assessment officer, constitute cause to terminate the exemption,
notwithstanding any other provision of this Code.
(e) No provision of this Section shall be construed to affect the obligation
of the Agency
under Section 15-10 of this Code to file
an annual certificate of status or to notify the chief county assessment
officer of transfers of interest or other changes in the status of the property
as required by this Code.
(Source: P.A. 91-513, eff. 8-13-99.)
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(35 ILCS 200/15-105)
Sec. 15-105.
Park and conservation districts.
(a) All property within
a park or
conservation district with 2,000,000 or more inhabitants and owned by that
district is exempt, as is all property located outside the district but owned
by it and used as a nursery, garden, or farm for the growing of shrubs, trees,
flowers and plants for use in beautifying, maintaining and operating
playgrounds, parks, parkways, public grounds, and buildings owned or controlled
by the district.
(b) All property belonging to any park or conservation
district with less than 2,000,000 inhabitants is exempt. All
property leased to such park district for $1 or less per year and
used exclusively as open space for recreational purposes not exceeding
50 acres in the aggregate for each district is exempt.
(c) All property belonging to a park district
organized pursuant to the Metro-East Park and Recreation District Act is
exempt.
(Source: P.A. 91-103, eff. 7-13-99; 91-490, eff. 8-13-99; 92-16, eff.
6-28-01.)
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(35 ILCS 200/15-110)
Sec. 15-110.
Municipal building corporations.
All property of any municipal
corporation created for the purpose of providing buildings, or space therein,
and other facilities to or for the use of municipal corporations and other
governmental agencies, including, but not limited to, any Public Building
Commission created under the Public Building Commission Act, is exempt.
(Source: Laws 1959, p. 1549, 1554, 2219, and 2224; P.A. 88-455.)
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(35 ILCS 200/15-115)
Sec. 15-115.
Municipal power agencies.
Property that is part of a project
owned by a municipal power agency organized under Division 119.1 of Article 11
of the Illinois Municipal Code is exempt.
(Source: P.A. 83-997; 88-455.)
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(35 ILCS 200/15-120)
Sec. 15-120.
Municipal natural gas agencies.
Property that is part of a
project owned by a municipal natural gas agency organized under Division 119.2
of Article 11 of the Illinois Municipal Code is exempt.
(Source: P.A. 84-1221; 88-455.)
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(35 ILCS 200/15-125)
Sec. 15-125. Parking areas. (a) Parking areas, not leased
or used for profit other than those lease or rental agreements subject to subsection (b) of this Section, when used as a
part of a use for which an exemption is provided by this Code and owned by
any school district, non-profit hospital, school, or religious or
charitable institution which meets the qualifications for exemption, are
exempt.
(b) Parking areas owned by any religious institution that meets the qualifications for exemption, when leased or rented to a mass transportation entity for the limited free parking of the commuters of the mass transportation entity, are exempt.
(c) Parking areas owned by any religious institution that meets the qualifications for exemption, when leased or rented to a municipality for the purpose of providing free public parking, are exempt, so long as the lease is for no more than nominal consideration. For purposes of this Section, maintenance and insurance of the parking areas by the municipality shall be considered nominal consideration. (Source: P.A. 100-455, eff. 8-25-17.)
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(35 ILCS 200/15-130)
Sec. 15-130.
Municipal corporations providing railroad terminals.
All
property of any municipal corporation created for provision of railroad
terminals, railroad terminal facilities and the approaches to them, is exempt
including, but not limited to, any Railroad Terminal Authority created under
the Railroad Terminal Authority Act.
(Source: Laws 1959, p. 1549, 1554, 2219, and 2224; P.A. 88-455.)
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(35 ILCS 200/15-135)
Sec. 15-135.
School districts and community college districts.
All property
of public school districts or public community college districts not leased by
those districts or otherwise used with a view to profit is exempt.
(Source: P.A. 83-1312; 88-455.)
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(35 ILCS 200/15-140)
Sec. 15-140.
Public water districts and water and drainage works.
All
property belonging to any public water district organized or existing under the
Public Water District Act is exempt, as is all property belonging exclusively
to any incorporated town, village or city, and used exclusively for conveying
water to the incorporated town, village or city, and all property of drainage
districts, when used exclusively for pumping water from the ditches and drains
of the district for drainage purposes.
(Source: Laws 1967, p. 4030; P.A. 88-455.)
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(35 ILCS 200/15-141) Sec. 15-141. Water commission property. All property belonging to any water commission organized or existing under joint acquisition and operation of a water supply and waterworks system, a common source of supply of water, or both, as provided in Division 135 of Article 11 of the Illinois Municipal Code, is exempt.
(Source: P.A. 100-1187, eff. 1-1-20.) |
(35 ILCS 200/15-143)
Sec. 15-143. Metropolitan Water Reclamation Districts in counties with a
population greater than 3,000,000. (a) All property that is located in a county with a population greater than 3,000,000 and that is owned by a metropolitan
water reclamation district in a county with a population greater than
3,000,000 is exempt.
Any such property leased to an entity that is not
exempt shall remain exempt, and the leasehold interest of the lessee shall be
assessed under Section 9-195 of this Code. The changes made by this amendatory Act of the 93rd General Assembly are declaratory of existing law.
(b) Property that is owned by a metropolitan
water reclamation district in a county with a population greater than
3,000,000 is exempt, and the leasehold interest is exempt, if the property is: (1) located in Will County; and (2) leased to the Will County Forest Preserve | ||
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(Source: P.A. 93-767, eff. 7-20-04; 94-1086, eff. 1-19-07.)
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(35 ILCS 200/15-145)
Sec. 15-145.
Property of veterans' organizations.
All property of veterans'
organizations used exclusively for charitable, patriotic and civic purposes is
exempt.
(Source: Laws 1967, p. 4030; P.A. 88-455.)
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(35 ILCS 200/15-150)
Sec. 15-150.
Forest preserve districts.
All property belonging to any
forest preserve district organized or existing under the laws of this State
and any property as described in Section 18.6d of the Downstate Forest
Preserve District Act is exempt.
(Source: P.A. 87-1191; 88-455; incorporates 88-503; 88-670, eff. 12-2-94.)
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(35 ILCS 200/15-151)
Sec. 15-151.
Joliet Arsenal Development Authority.
All property owned by
the Joliet Arsenal
Development Authority is exempt. Any property owned by the
Joliet Arsenal Development Authority and leased to an entity that is not exempt
shall remain exempt. The leasehold interest of the lessee shall be assessed
under Section 9-195 of this Code.
(Source: P.A. 93-421, eff. 8-5-03.)
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(35 ILCS 200/15-155)
Sec. 15-155.
Port districts.
All property belonging to the Chicago Regional
Port District or any other port district created by the legislature of this
State is exempt. However, a tax may be levied upon a lessee of such property
based on the value of a leasehold estate separate and apart from the fee, or
upon improvements constructed and owned by others than the Port District.
(Source: Laws 1961, p. 3370; P.A. 88-455.)
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(35 ILCS 200/15-160)
(Text of Section WITH the changes made by P.A. 97-1161, which has been held unconstitutional) Sec. 15-160. Airport authorities and airports. (a) All property belonging to any
Airport Authority and used for Airport Authority purposes or leased to another
entity, which property use would be exempt from taxation under this Code if
it were owned by the lessee entity, is exempt. However, the provision added by
Public Act 86-219 shall not apply to any property of any Airport Authority
located in a county with more than 3,000,000 inhabitants. Property acquired
for airport purposes by an Authority shall remain subject to any tax previously
levied to pay bonds issued and outstanding on the date of acquisition.
(b) Also exempt is any airport or restricted land area or other air navigation
facility owned, controlled, operated or leased by another state or a political
subdivision of another state under the provisions of Sections 25.01 to 25.04,
both inclusive, of the "Illinois Aeronautics Act". However if at the time of
the acquisition of property to be used for public airport purposes the city,
village, township or school district, in which said property is located is
indebted for any amount for payment of which it provided for the collection of
taxes, the property acquired for public airport purposes shall be subject to
taxation for the payment of said indebtedness in the same proportion as said
property bore to the taxable property in said city, village, township or school
district immediately before the acquisition thereof, according to the last
assessment for taxation.
(c) If property of the Metropolitan Airport Authority of Rock Island County is leased to a fixed base operator that provides aeronautical services to the public, then those leasehold interests and any improvements thereon are exempt. (Source: P.A. 97-1161, eff. 6-1-13.)
(Text of Section WITHOUT the changes made by P.A. 97-1161, which has been held unconstitutional) Sec. 15-160. Airport authorities and airports. All property belonging to any
Airport Authority and used for Airport Authority purposes or leased to another
entity, which property use would be exempt from taxation under this Code if
it were owned by the lessee entity, is exempt. However, the provision added by
Public Act 86-219 shall not apply to any property of any Airport Authority
located in a county with more than 3,000,000 inhabitants. Property acquired
for airport purposes by an Authority shall remain subject to any tax previously
levied to pay bonds issued and outstanding on the date of acquisition.
Also exempt is any airport or restricted land area or other air navigation
facility owned, controlled, operated or leased by another state or a political
subdivision of another state under the provisions of Sections 25.01 to 25.04,
both inclusive, of the "Illinois Aeronautics Act". However if at the time of
the acquisition of property to be used for public airport purposes the city,
village, township or school district, in which said property is located is
indebted for any amount for payment of which it provided for the collection of
taxes, the property acquired for public airport purposes shall be subject to
taxation for the payment of said indebtedness in the same proportion as said
property bore to the taxable property in said city, village, township or school
district immediately before the acquisition thereof, according to the last
assessment for taxation.
(Source: P.A. 88-455.)
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(35 ILCS 200/15-165)
Sec. 15-165. Veterans with disabilities. Property up to an assessed value of $100,000,
owned and used exclusively by a veteran with a disability, or the spouse or unmarried
surviving spouse of the veteran, as a home, is exempt. As used in this
Section, a "veteran with a disability" means a person who has served in the Armed Forces
of the United States and whose disability is of such a nature that the Federal
Government has authorized payment for purchase or construction of Specially
Adapted Housing as set forth in the United States Code, Title 38, Chapter 21,
Section 2101.
The exemption applies to housing where Federal funds have been used to
purchase or construct special adaptations to suit the veteran's disability.
The exemption also applies to housing that is specially adapted to suit the
veteran's disability, and purchased entirely or in part by the proceeds of a
sale, casualty loss reimbursement, or other transfer of a home for which the
Federal Government had previously authorized payment for purchase or
construction as Specially Adapted Housing.
However, the entire proceeds of the sale, casualty loss reimbursement, or
other transfer of that housing shall be applied to the acquisition of
subsequent specially adapted housing to the extent that the proceeds equal the
purchase price of the subsequently acquired housing.
Beginning with the 2015 tax year, the exemption also applies to housing that is specifically constructed or adapted to suit a qualifying veteran's disability if the housing or adaptations are donated by a charitable organization, the veteran has been approved to receive funds for the purchase or construction of Specially Adapted Housing under Title 38, Chapter 21, Section 2101 of the United States Code, and the home has been inspected and certified by a licensed home inspector to be in compliance with applicable standards set forth in U.S. Department of Veterans Affairs, Veterans Benefits Administration Pamphlet 26-13 Handbook for Design of Specially Adapted Housing. For purposes of this Section, "charitable organization" means any benevolent, philanthropic, patriotic,
or eleemosynary entity that solicits and
collects funds for charitable purposes and includes each local, county, or
area division of that charitable organization. For purposes of this Section, "unmarried surviving spouse" means the
surviving spouse of the veteran at any time after the death of the veteran
during which such surviving spouse is not married.
This exemption must be reestablished on an annual basis by
certification from the Illinois Department of Veterans' Affairs to the
Department, which shall forward a copy of the certification to local
assessing officials.
A taxpayer who claims an exemption under Section 15-168 or 15-169 may not claim an exemption under this Section.
(Source: P.A. 98-1145, eff. 12-30-14; 99-143, eff. 7-27-15.)
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(35 ILCS 200/15-167) Sec. 15-167. Returning Veterans' Homestead Exemption. (a) Beginning with taxable year 2007, a homestead exemption, limited to a reduction set forth under subsection (b), from the property's value, as equalized or assessed by the Department, is granted for property that is owned and occupied as the principal residence of a veteran returning from an armed conflict involving the armed forces of the United States who is liable for paying real estate taxes on the property and is an owner of record of the property or has a legal or equitable interest therein as evidenced by a written instrument, except for a leasehold interest, other than a leasehold interest of land on which a single family residence is located, which is occupied as the principal residence of a veteran returning from an armed conflict involving the armed forces of the United States who has an ownership interest therein, legal, equitable or as a lessee, and on which he or she is liable for the payment of property taxes. For purposes of the exemption under this Section, "veteran" means an Illinois resident who has served as a member of the United States Armed Forces, a member of the Illinois National Guard, or a member of the United States Reserve Forces. (b) In all counties, the reduction is $5,000 for the taxable year in which the veteran returns from active duty in an armed conflict involving the armed forces of the United States; however, if the veteran first acquires his or her principal residence during the taxable year in which he or she returns, but after January 1 of that year, and if the property is owned and occupied by the veteran as a principal residence on January 1 of the next taxable year, he or she may apply the exemption for the next taxable year, and only the next taxable year, after he or she returns. Beginning in taxable year 2010, the reduction shall also be allowed for the taxable year after the taxable year in which the veteran returns from active duty in an armed conflict involving the armed forces of the United States. For land improved with an apartment building owned and operated as a cooperative, the maximum reduction from the value of the property, as equalized by the Department, must be multiplied by the number of apartments or units occupied by a veteran returning from an armed conflict involving the armed forces of the United States who is liable, by contract with the owner or owners of record, for paying property taxes on the property and is an owner of record of a legal or equitable interest in the cooperative apartment building, other than a leasehold interest. In a cooperative where a homestead exemption has been granted, the cooperative association or the management firm of the cooperative or facility shall credit the savings resulting from that exemption only to the apportioned tax liability of the owner or resident who qualified for the exemption. Any person who willfully refuses to so credit the savings is guilty of a Class B misdemeanor. (c) Application must be made during the application period in effect for the county of his or her residence. The assessor or chief county assessment officer may determine the eligibility of residential property to receive the homestead exemption provided by this Section by application, visual inspection, questionnaire, or other reasonable methods. The determination must be made in accordance with guidelines established by the Department. (d) The exemption under this Section is in addition to any other homestead exemption provided in this Article 15. Notwithstanding Sections 6 and 8 of the State Mandates Act, no reimbursement by the State is required for the implementation of any mandate created by this Section.
(Source: P.A. 96-1288, eff. 7-26-10; 96-1418, eff. 8-2-10; 97-333, eff. 8-12-11.) |
(35 ILCS 200/15-168) Sec. 15-168. Homestead exemption for persons with disabilities. (a) Beginning with taxable year 2007, an
annual homestead exemption is granted to persons with disabilities in
the amount of $2,000, except as provided in subsection (c), to
be deducted from the property's value as equalized or assessed
by the Department of Revenue. The person with a disability shall receive
the homestead exemption upon meeting the following
requirements: (1) The property must be occupied as the primary | ||
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(2) The person with a disability must be liable for | ||
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(3) The person with a disability must be an owner of | ||
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A person who has a disability during the taxable year
is eligible to apply for this homestead exemption during that
taxable year. Application must be made during the
application period in effect for the county of residence. If a
homestead exemption has been granted under this Section and the
person awarded the exemption subsequently becomes a resident of
a facility licensed under the Nursing Home Care Act, the Specialized Mental Health Rehabilitation Act of 2013, the ID/DD Community Care Act, or the MC/DD Act, then the
exemption shall continue (i) so long as the residence continues
to be occupied by the qualifying person's spouse or (ii) if the
residence remains unoccupied but is still owned by the person
qualified for the homestead exemption. (b) For the purposes of this Section, "person with a disability"
means a person unable to engage in any substantial gainful activity by reason of a medically determinable physical or mental impairment which can be expected to result in death or has lasted or can be expected to last for a continuous period of not less than 12 months. Persons with disabilities filing claims under this Act shall submit proof of disability in such form and manner as the Department shall by rule and regulation prescribe. Proof that a claimant is eligible to receive disability benefits under the Federal Social Security Act shall constitute proof of disability for purposes of this Act. Issuance of an Illinois Person with a Disability Identification Card stating that the claimant is under a Class 2 disability, as defined in Section 4A of the Illinois Identification Card Act, shall constitute proof that the person named thereon is a person with a disability for purposes of this Act. A person with a disability not covered under the Federal Social Security Act and not presenting an Illinois Person with a Disability Identification Card stating that the claimant is under a Class 2 disability shall be examined by a physician, optometrist (if the person qualifies because of a visual disability), advanced practice registered nurse, or physician assistant designated by the Department, and his status as a person with a disability determined using the same standards as used by the Social Security Administration. The costs of any required examination shall be borne by the claimant. (c) For land improved with (i) an apartment building owned
and operated as a cooperative or (ii) a life care facility as
defined under Section 2 of the Life Care Facilities Act that is
considered to be a cooperative, the maximum reduction from the
value of the property, as equalized or assessed by the
Department, shall be multiplied by the number of apartments or
units occupied by a person with a disability. The person with a disability shall
receive the homestead exemption upon meeting the following
requirements: (1) The property must be occupied as the primary | ||
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(2) The person with a disability must be liable by | ||
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(3) The person with a disability must be an owner of | ||
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If a homestead exemption is granted under this subsection, the
cooperative association or management firm shall credit the
savings resulting from the exemption to the apportioned tax
liability of the qualifying person with a disability. The chief county
assessment officer may request reasonable proof that the
association or firm has properly credited the exemption. A
person who willfully refuses to credit an exemption to the
qualified person with a disability is guilty of a Class B misdemeanor.
(d) The chief county assessment officer shall determine the
eligibility of property to receive the homestead exemption
according to guidelines established by the Department. After a
person has received an exemption under this Section, an annual
verification of eligibility for the exemption shall be mailed
to the taxpayer. In counties with fewer than 3,000,000 inhabitants, the chief county assessment officer shall provide to each
person granted a homestead exemption under this Section a form
to designate any other person to receive a duplicate of any
notice of delinquency in the payment of taxes assessed and
levied under this Code on the person's qualifying property. The
duplicate notice shall be in addition to the notice required to
be provided to the person receiving the exemption and shall be given in the manner required by this Code. The person filing
the request for the duplicate notice shall pay an
administrative fee of $5 to the chief county assessment
officer. The assessment officer shall then file the executed
designation with the county collector, who shall issue the
duplicate notices as indicated by the designation. A
designation may be rescinded by the person with a disability in the
manner required by the chief county assessment officer. (d-5) Notwithstanding any other provision of law, each chief county assessment officer may approve this exemption for the 2020 taxable year, without application, for any property that was approved for this exemption for the 2019 taxable year, provided that: (1) the county board has declared a local disaster as | ||
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(2) the owner of record of the property as of January | ||
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(3) the exemption for the 2019 taxable year has not | ||
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(4) the applicant for the 2019 taxable year has not | ||
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(d-10) Notwithstanding any other provision of law, each chief county assessment officer may approve this exemption for the 2021 taxable year, without application, for any property that was approved for this exemption for the 2020 taxable year, if: (1) the county board has declared a local disaster as | ||
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(2) the owner of record of the property as of January | ||
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(3) the exemption for the 2020 taxable year has not | ||
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(4) the taxpayer for the 2020 taxable year has not | ||
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(d-15) For taxable years 2022 through 2027, in any county of more than 3,000,000 residents, and in any other county where the county board has authorized such action by ordinance or resolution, a chief county assessment officer may renew this exemption for any person who applied for the exemption and presented proof of eligibility, as described in subsection (b), without an annual application as required under subsection (d). A chief county assessment officer shall not automatically renew an exemption under this subsection if: the physician, advanced practice registered nurse, optometrist, or physician assistant who examined the claimant determined that the disability is not expected to continue for 12 months or more; the exemption has been deemed erroneous since the last
application; or the claimant has reported their ineligibility to receive the exemption. A chief county assessment officer who automatically renews an exemption under this subsection shall notify a person of a subsequent determination not to automatically renew that person's exemption and shall provide that person with an application to renew the exemption. (e) A taxpayer who claims an exemption under Section 15-165 or 15-169 may not claim an exemption under this Section.
(Source: P.A. 102-136, eff. 7-23-21; 102-895, eff. 5-23-22; 103-154, eff. 6-30-23.) |
(35 ILCS 200/15-169) Sec. 15-169. Homestead exemption for veterans with disabilities and veterans of World War II. (a) Beginning with taxable year 2007, an annual homestead exemption, limited as provided in this Section, is granted for property that is used as a qualified residence by a veteran with a disability, and beginning with taxable year 2024, an annual homestead exemption, limited to the amounts set forth in subsection (b-4), is granted for property that is used as a qualified residence by a veteran who was a member of the United States Armed Forces during World War II. (b) For taxable years prior to 2015, the amount of the exemption under this Section is as follows: (1) for veterans with a service-connected disability | ||
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(2) for veterans with a service-connected disability | ||
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(b-3) For taxable years 2015 through 2022: (1) if the veteran has a service connected disability | ||
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(2) if the veteran has a service connected disability | ||
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(3) if the veteran has a service connected disability | ||
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(4) (Blank). (b-3.1) For taxable year 2023 and thereafter: (1) if the veteran has a service connected disability | ||
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(2) if the veteran has a service connected disability | ||
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(3) if the veteran has a service connected disability | ||
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(4) if the taxpayer is the surviving spouse of a | ||
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This amendatory Act of the 103rd General Assembly shall not be used as the basis for any appeal filed with the chief county assessment officer, the board of review, the Property Tax Appeal Board, or the circuit court with respect to the scope or meaning of the exemption under this Section for a tax year prior to tax year 2023. (b-4) For taxable years on or after 2024, if the veteran was a member of the United States Armed Forces during World War II, then the property is exempt from taxation under this Code regardless of the veteran's level of disability. (b-5) If a homestead exemption is granted under this Section and the person awarded the exemption subsequently becomes a resident of a facility licensed under the Nursing Home Care Act or a facility operated by the United States Department of Veterans Affairs, then the exemption shall continue (i) so long as the residence continues to be occupied by the qualifying person's spouse or (ii) if the residence remains unoccupied but is still owned by the person who qualified for the homestead exemption. (c) The tax exemption under this Section carries over to the benefit of the veteran's surviving spouse as long as the spouse holds the legal or beneficial title to the homestead, permanently resides thereon, and does not remarry. If the surviving spouse sells the property, an exemption not to exceed the amount granted from the most recent ad valorem tax roll may be transferred to his or her new residence as long as it is used as his or her primary residence and he or she does not remarry. As used in this subsection (c): (1) for taxable years prior to 2015, "surviving | ||
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(2) for taxable years 2015 through 2022, "surviving | ||
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(3) for taxable year 2023 and thereafter, "surviving | ||
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(c-1) Beginning with taxable year 2015, nothing in this Section shall require the veteran to have qualified for or obtained the exemption before death if the veteran was killed in the line of duty. (d) The exemption under this Section applies for taxable year 2007 and thereafter. A taxpayer who claims an exemption under Section 15-165 or 15-168 may not claim an exemption under this Section. (e) Except as otherwise provided in this subsection (e), each taxpayer who has been granted an exemption under this Section must reapply on an annual basis, except that a veteran who qualifies as a result of his or her service in World War II need not reapply. Application must be made during the application period in effect for the county of his or her residence. The assessor or chief county assessment officer may determine the eligibility of residential property to receive the homestead exemption provided by this Section by application, visual inspection, questionnaire, or other reasonable methods. The determination must be made in accordance with guidelines established by the Department. On and after May 23, 2022 (the effective date of Public Act 102-895), if a veteran has a combined service connected disability rating of 100% and is deemed to be permanently and totally disabled, as certified by the United States Department of Veterans Affairs, the taxpayer who has been granted an exemption under this Section shall no longer be required to reapply for the exemption on an annual basis, and the exemption shall be in effect for as long as the exemption would otherwise be permitted under this Section. (e-1) If the person qualifying for the exemption does not occupy the qualified residence as of January 1 of the taxable year, the exemption granted under this Section shall be prorated on a monthly basis. The prorated exemption shall apply beginning with the first complete month in which the person occupies the qualified residence. (e-5) Notwithstanding any other provision of law, each chief county assessment officer may approve this exemption for the 2020 taxable year, without application, for any property that was approved for this exemption for the 2019 taxable year, provided that: (1) the county board has declared a local disaster as | ||
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(2) the owner of record of the property as of January | ||
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(3) the exemption for the 2019 taxable year has not | ||
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(4) the applicant for the 2019 taxable year has not | ||
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Nothing in this subsection shall preclude a veteran whose service connected disability rating has changed since the 2019 exemption was granted from applying for the exemption based on the subsequent service connected disability rating. (e-10) Notwithstanding any other provision of law, each chief county assessment officer may approve this exemption for the 2021 taxable year, without application, for any property that was approved for this exemption for the 2020 taxable year, if: (1) the county board has declared a local disaster as | ||
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(2) the owner of record of the property as of January | ||
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(3) the exemption for the 2020 taxable year has not | ||
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(4) the taxpayer for the 2020 taxable year has not | ||
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Nothing in this subsection shall preclude a veteran whose service connected disability rating has changed since the 2020 exemption was granted from applying for the exemption based on the subsequent service connected disability rating. (f) For the purposes of this Section: "Qualified residence" means, before tax year 2023, real property, but less any portion of that property that is used for commercial purposes, with an equalized assessed value of less than $250,000 that is the primary residence of a veteran with a disability. "Qualified residence" means, for tax year 2023 and thereafter, real property, but less any portion of that property that is used for commercial purposes, that is the primary residence of a veteran with a disability. Property rented for more than 6 months is presumed to be used for commercial purposes. "Service-connected disability" means an illness or injury (i) that was caused by or worsened by active military service, (ii) that is a current disability as of the date of the application for the exemption under this Section for the applicable tax year, as demonstrated by the veteran's United States Department of Veterans Affairs certification, and (iii) for which the veteran receives disability compensation. For tax years 2022 and prior, "veteran" means an Illinois resident who has served as a member of the United States Armed Forces on active duty or State active duty, a member of the Illinois National Guard, or a member of the United States Reserve Forces and who has received an honorable discharge. For taxable years 2023 and thereafter, "veteran" means an Illinois resident who has served as a member of the United States Armed Forces on active duty or State active duty, a member of the Illinois National Guard, or a member of the United States Reserve Forces and who has a service-connected disability, as certified by the United States Department of Veterans Affairs, and receives disability compensation. (Source: P.A. 102-136, eff. 7-23-21; 102-895, eff. 5-23-22; 103-154, eff. 6-30-23; 103-596, eff. 7-1-24.) |
(35 ILCS 200/15-170) (Text of Section before amendment by P.A. 103-592) Sec. 15-170. Senior citizens homestead exemption. (a) An annual homestead
exemption limited, except as described here with relation to cooperatives or
life care facilities, to a
maximum reduction set forth below from the property's value, as equalized or
assessed by the Department, is granted for property that is occupied as a
residence by a person 65 years of age or older who is liable for paying real
estate taxes on the property and is an owner of record of the property or has a
legal or equitable interest therein as evidenced by a written instrument,
except for a leasehold interest, other than a leasehold interest of land on
which a single family residence is located, which is occupied as a residence by
a person 65 years or older who has an ownership interest therein, legal,
equitable or as a lessee, and on which he or she is liable for the payment
of property taxes. Before taxable year 2004, the maximum reduction shall be $2,500 in counties with
3,000,000 or more inhabitants and $2,000 in all other counties. For taxable years 2004 through 2005, the maximum reduction shall be $3,000 in all counties. For taxable years 2006 and 2007, the maximum reduction shall be $3,500. For taxable years 2008 through 2011, the maximum reduction is $4,000 in all counties.
For taxable year 2012, the maximum reduction is $5,000 in counties with
3,000,000 or more inhabitants and $4,000 in all other counties. For taxable years 2013 through 2016, the maximum reduction is $5,000 in all counties. For taxable years 2017 through 2022, the maximum reduction is $8,000 in counties with 3,000,000 or more inhabitants and $5,000 in all other counties. For taxable years 2023 and thereafter, the maximum reduction is $8,000 in counties with 3,000,000 or more inhabitants and counties that are contiguous to a county of 3,000,000 or more inhabitants and $5,000 in all other counties. (b) For land
improved with an apartment building owned and operated as a cooperative, the maximum reduction from the value of the property, as
equalized
by the Department, shall be multiplied by the number of apartments or units
occupied by a person 65 years of age or older who is liable, by contract with
the owner or owners of record, for paying property taxes on the property and
is an owner of record of a legal or equitable interest in the cooperative
apartment building, other than a leasehold interest. For land improved with
a life care facility, the maximum reduction from the value of the property, as
equalized by the Department, shall be multiplied by the number of apartments or
units occupied by persons 65 years of age or older, irrespective of any legal,
equitable, or leasehold interest in the facility, who are liable, under a
contract with the owner or owners of record of the facility, for paying
property taxes on the property. In a
cooperative or a life care facility where a
homestead exemption has been granted, the cooperative association or the
management firm of the cooperative or facility shall credit the savings
resulting from that exemption only to
the apportioned tax liability of the owner or resident who qualified for
the exemption.
Any person who willfully refuses to so credit the savings shall be guilty of a
Class B misdemeanor. Under this Section and Sections 15-175, 15-176, and 15-177, "life care
facility" means a facility, as defined in Section 2 of the Life Care Facilities
Act, with which the applicant for the homestead exemption has a life care
contract as defined in that Act. (c) When a homestead exemption has been granted under this Section and the person
qualifying subsequently becomes a resident of a facility licensed under the Assisted Living and Shared Housing Act, the Nursing Home Care Act, the Specialized Mental Health Rehabilitation Act of 2013, the ID/DD Community Care Act, or the MC/DD Act, the exemption shall continue so long as the residence
continues to be occupied by the qualifying person's spouse if the spouse is 65
years of age or older, or if the residence remains unoccupied but is still
owned by the person qualified for the homestead exemption. (d) A person who will be 65 years of age
during the current assessment year
shall
be eligible to apply for the homestead exemption during that assessment
year.
Application shall be made during the application period in effect for the
county of his residence. (e) Beginning with assessment year 2003, for taxes payable in 2004,
property
that is first occupied as a residence after January 1 of any assessment year by
a person who is eligible for the senior citizens homestead exemption under this
Section must be granted a pro-rata exemption for the assessment year. The
amount of the pro-rata exemption is the exemption
allowed in the county under this Section divided by 365 and multiplied by the
number of days during the assessment year the property is occupied as a
residence by a
person eligible for the exemption under this Section. The chief county
assessment officer must adopt reasonable procedures to establish eligibility
for this pro-rata exemption. (f) The assessor or chief county assessment officer may determine the eligibility
of a life care facility to receive the benefits provided by this Section, by
affidavit, application, visual inspection, questionnaire or other reasonable
methods in order to insure that the tax savings resulting from the exemption
are credited by the management firm to the apportioned tax liability of each
qualifying resident. The assessor may request reasonable proof that the
management firm has so credited the exemption. (g) The chief county assessment officer of each county with less than 3,000,000
inhabitants shall provide to each person allowed a homestead exemption under
this Section a form to designate any other person to receive a
duplicate of any notice of delinquency in the payment of taxes assessed and
levied under this Code on the property of the person receiving the exemption.
The duplicate notice shall be in addition to the notice required to be
provided to the person receiving the exemption, and shall be given in the
manner required by this Code. The person filing the request for the duplicate
notice shall pay a fee of $5 to cover administrative costs to the supervisor of
assessments, who shall then file the executed designation with the county
collector. Notwithstanding any other provision of this Code to the contrary,
the filing of such an executed designation requires the county collector to
provide duplicate notices as indicated by the designation. A designation may
be rescinded by the person who executed such designation at any time, in the
manner and form required by the chief county assessment officer. (h) The assessor or chief county assessment officer may determine the
eligibility of residential property to receive the homestead exemption provided
by this Section by application, visual inspection, questionnaire or other
reasonable methods. The determination shall be made in accordance with
guidelines established by the Department. (i) In counties with 3,000,000 or more inhabitants, for taxable years 2010 through 2018, and beginning again in taxable year 2024, each taxpayer who has been granted an exemption under this Section must reapply on an annual basis. If a reapplication is required, then the chief county assessment officer shall mail the application to the taxpayer at least 60 days prior to the last day of the application period for the county. For taxable years 2019 through 2023, in counties with 3,000,000 or more inhabitants, a taxpayer who has been granted an exemption under this Section need not reapply. However, if the property ceases to be qualified for the exemption under this Section in any year for which a reapplication is not required under this Section, then the owner of record of the property shall notify the chief county assessment officer that the property is no longer qualified. In addition, for taxable years 2019 through 2023, the chief county assessment officer of a county with 3,000,000 or more inhabitants shall enter into an intergovernmental agreement with the county clerk of that county and the Department of Public Health, as well as any other appropriate governmental agency, to obtain information that documents the death of a taxpayer who has been granted an exemption under this Section. Notwithstanding any other provision of law, the county clerk and the Department of Public Health shall provide that information to the chief county assessment officer. The Department of Public Health shall supply this information no less frequently than every calendar quarter. Information concerning the death of a taxpayer may be shared with the county treasurer. The chief county assessment officer shall also enter into a data exchange agreement with the Social Security Administration or its agent to obtain access to the information regarding deaths in possession of the Social Security Administration. The chief county assessment officer shall, subject to the notice requirements under subsection (m) of Section 9-275, terminate the exemption under this Section if the information obtained indicates that the property is no longer qualified for the exemption. In counties with 3,000,000 or more inhabitants, the assessor and the county recorder of deeds shall establish policies and practices for the regular exchange of information for the purpose of alerting the assessor whenever the transfer of ownership of any property receiving an exemption under this Section has occurred. When such a transfer occurs, the assessor shall mail a notice to the new owner of the property (i) informing the new owner that the exemption will remain in place through the year of the transfer, after which it will be canceled, and (ii) providing information pertaining to the rules for reapplying for the exemption if the owner qualifies. In counties with 3,000,000 or more inhabitants, the chief county assessment official shall conduct audits of all exemptions granted under this Section no later than December 31, 2022 and no later than December 31, 2024. The audit shall be designed to ascertain whether any senior homestead exemptions have been granted erroneously. If it is determined that a senior homestead exemption has been erroneously applied to a property, the chief county assessment officer shall make use of the appropriate provisions of Section 9-275 in relation to the property that received the erroneous homestead exemption. (j) In counties with less than 3,000,000 inhabitants, the county board may by
resolution provide that if a person has been granted a homestead exemption
under this Section, the person qualifying need not reapply for the exemption. In counties with less than 3,000,000 inhabitants, if the assessor or chief
county assessment officer requires annual application for verification of
eligibility for an exemption once granted under this Section, the application
shall be mailed to the taxpayer. (l) The assessor or chief county assessment officer shall notify each person
who qualifies for an exemption under this Section that the person may also
qualify for deferral of real estate taxes under the Senior Citizens Real Estate
Tax Deferral Act. The notice shall set forth the qualifications needed for
deferral of real estate taxes, the address and telephone number of
county collector, and a
statement that applications for deferral of real estate taxes may be obtained
from the county collector. (m) Notwithstanding Sections 6 and 8 of the State Mandates Act, no
reimbursement by the State is required for the implementation of any mandate
created by this Section.(Source: P.A. 101-453, eff. 8-23-19; 101-622, eff. 1-14-20; 102-895, eff. 5-23-22.) (Text of Section after amendment by P.A. 103-592) Sec. 15-170. Senior citizens homestead exemption. (a) An annual homestead exemption limited, except as described here with relation to cooperatives or life care facilities, to a maximum reduction set forth below from the property's value, as equalized or assessed by the Department, is granted for property that is occupied as a residence by a person 65 years of age or older who is liable for paying real estate taxes on the property and is an owner of record of the property or has a legal or equitable interest therein as evidenced by a written instrument, except for a leasehold interest, other than a leasehold interest of land on which a single family residence is located, which is occupied as a residence by a person 65 years or older who has an ownership interest therein, legal, equitable or as a lessee, and on which he or she is liable for the payment of property taxes. Before taxable year 2004, the maximum reduction shall be $2,500 in counties with 3,000,000 or more inhabitants and $2,000 in all other counties. For taxable years 2004 through 2005, the maximum reduction shall be $3,000 in all counties. For taxable years 2006 and 2007, the maximum reduction shall be $3,500. For taxable years 2008 through 2011, the maximum reduction is $4,000 in all counties. For taxable year 2012, the maximum reduction is $5,000 in counties with 3,000,000 or more inhabitants and $4,000 in all other counties. For taxable years 2013 through 2016, the maximum reduction is $5,000 in all counties. For taxable years 2017 through 2022, the maximum reduction is $8,000 in counties with 3,000,000 or more inhabitants and $5,000 in all other counties. For taxable years 2023 and thereafter, the maximum reduction is $8,000 in counties with 3,000,000 or more inhabitants and counties that are contiguous to a county of 3,000,000 or more inhabitants and $5,000 in all other counties. (b) For land improved with an apartment building owned and operated as a cooperative, the maximum reduction from the value of the property, as equalized by the Department, shall be multiplied by the number of apartments or units occupied by a person 65 years of age or older who is liable, by contract with the owner or owners of record, for paying property taxes on the property and is an owner of record of a legal or equitable interest in the cooperative apartment building, other than a leasehold interest. For land improved with a life care facility, the maximum reduction from the value of the property, as equalized by the Department, shall be multiplied by the number of apartments or units occupied by persons 65 years of age or older, irrespective of any legal, equitable, or leasehold interest in the facility, who are liable, under a contract with the owner or owners of record of the facility, for paying property taxes on the property. In a cooperative or a life care facility where a homestead exemption has been granted, the cooperative association or the management firm of the cooperative or facility shall credit the savings resulting from that exemption only to the apportioned tax liability of the owner or resident who qualified for the exemption. Any person who willfully refuses to so credit the savings shall be guilty of a Class B misdemeanor. Under this Section and Sections 15-175, 15-176, and 15-177, "life care facility" means a facility, as defined in Section 2 of the Life Care Facilities Act, with which the applicant for the homestead exemption has a life care contract as defined in that Act. (c) When a homestead exemption has been granted under this Section and the person qualifying subsequently becomes a resident of a facility licensed under the Assisted Living and Shared Housing Act, the Nursing Home Care Act, the Specialized Mental Health Rehabilitation Act of 2013, the ID/DD Community Care Act, or the MC/DD Act, the exemption shall continue so long as the residence continues to be occupied by the qualifying person's spouse if the spouse is 65 years of age or older, or if the residence remains unoccupied but is still owned by the person qualified for the homestead exemption. (d) A person who will be 65 years of age during the current assessment year shall be eligible to apply for the homestead exemption during that assessment year. Application shall be made during the application period in effect for the county of his residence. (e) Beginning with assessment year 2003, for taxes payable in 2004, property that is first occupied as a residence after January 1 of any assessment year by a person who is eligible for the senior citizens homestead exemption under this Section must be granted a pro-rata exemption for the assessment year. The amount of the pro-rata exemption is the exemption allowed in the county under this Section divided by 365 and multiplied by the number of days during the assessment year the property is occupied as a residence by a person eligible for the exemption under this Section. The chief county assessment officer must adopt reasonable procedures to establish eligibility for this pro-rata exemption. (f) The assessor or chief county assessment officer may determine the eligibility of a life care facility to receive the benefits provided by this Section, by affidavit, application, visual inspection, questionnaire or other reasonable methods in order to ensure that the tax savings resulting from the exemption are credited by the management firm to the apportioned tax liability of each qualifying resident. The assessor may request reasonable proof that the management firm has so credited the exemption. (g) The chief county assessment officer of each county with less than 3,000,000 inhabitants shall provide to each person allowed a homestead exemption under this Section a form to designate any other person to receive a duplicate of any notice of delinquency in the payment of taxes assessed and levied under this Code on the property of the person receiving the exemption. The duplicate notice shall be in addition to the notice required to be provided to the person receiving the exemption, and shall be given in the manner required by this Code. The person filing the request for the duplicate notice shall pay a fee of $5 to cover administrative costs to the supervisor of assessments, who shall then file the executed designation with the county collector. Notwithstanding any other provision of this Code to the contrary, the filing of such an executed designation requires the county collector to provide duplicate notices as indicated by the designation. A designation may be rescinded by the person who executed such designation at any time, in the manner and form required by the chief county assessment officer. (h) The assessor or chief county assessment officer may determine the eligibility of residential property to receive the homestead exemption provided by this Section by application, visual inspection, questionnaire or other reasonable methods. The determination shall be made in accordance with guidelines established by the Department. (i) In counties with 3,000,000 or more inhabitants, for taxable years 2010 through 2018, each taxpayer who has been granted an exemption under this Section must reapply on an annual basis. If a reapplication is required, then the chief county assessment officer shall mail the application to the taxpayer at least 60 days prior to the last day of the application period for the county. For taxable years 2019 and thereafter, in counties with 3,000,000 or more inhabitants, a taxpayer who has been granted an exemption under this Section need not reapply. However, if the property ceases to be qualified for the exemption under this Section in any year for which a reapplication is not required under this Section, then the owner of record of the property shall notify the chief county assessment officer that the property is no longer qualified. In addition, for taxable years 2019 and thereafter, the chief county assessment officer of a county with 3,000,000 or more inhabitants shall enter into an intergovernmental agreement with the county clerk of that county and the Department of Public Health, as well as any other appropriate governmental agency, to obtain information that documents the death of a taxpayer who has been granted an exemption under this Section. Notwithstanding any other provision of law, the county clerk and the Department of Public Health shall provide that information to the chief county assessment officer. The Department of Public Health shall supply this information no less frequently than every calendar quarter. Information concerning the death of a taxpayer may be shared with the county treasurer. The chief county assessment officer shall also enter into a data exchange agreement with the Social Security Administration or its agent to obtain access to the information regarding deaths in possession of the Social Security Administration. The chief county assessment officer shall, subject to the notice requirements under subsection (m) of Section 9-275, terminate the exemption under this Section if the information obtained indicates that the property is no longer qualified for the exemption. In counties with 3,000,000 or more inhabitants, the assessor and the county clerk shall establish policies and practices for the regular exchange of information for the purpose of alerting the assessor whenever the transfer of ownership of any property receiving an exemption under this Section has occurred. When such a transfer occurs, the assessor shall mail a notice to the new owner of the property (i) informing the new owner that the exemption will remain in place through the year of the transfer, after which it will be canceled, and (ii) providing information pertaining to the rules for reapplying for the exemption if the owner qualifies. In counties with 3,000,000 or more inhabitants, the chief county assessment official shall conduct, by no later than December 31 of the first year of each reassessment cycle, as determined by Section 9-220, a review of all exemptions granted under this Section for the preceding reassessment cycle under this Section. The review shall be designed to ascertain whether any senior homestead exemptions have been granted erroneously. If it is determined that a senior homestead exemption has been erroneously applied to a property, the chief county assessment officer shall make use of the appropriate provisions of Section 9-275 in relation to the property that received the erroneous homestead exemption. (j) In counties with less than 3,000,000 inhabitants, the county board may by resolution provide that if a person has been granted a homestead exemption under this Section, the person qualifying need not reapply for the exemption. In counties in which the county board passes such a resolution, the chief county assessment official shall, prior to the submission of the final abstract for the first year of each reassessment cycle, as determined by Section 9-215, review all exemptions granted for the preceding reassessment cycle under this Section. The review shall be designed to ascertain whether any senior homestead exemptions have been granted erroneously. In counties with less than 3,000,000 inhabitants, if the assessor or chief county assessment officer requires annual application for verification of eligibility for an exemption once granted under this Section, the application shall be mailed to the taxpayer. (l) The assessor or chief county assessment officer shall notify each person who qualifies for an exemption under this Section that the person may also qualify for deferral of real estate taxes under the Senior Citizens Real Estate Tax Deferral Act. The notice shall set forth the qualifications needed for deferral of real estate taxes, the address and telephone number of county collector, and a statement that applications for deferral of real estate taxes may be obtained from the county collector. (m) Notwithstanding Sections 6 and 8 of the State Mandates Act, no reimbursement by the State is required for the implementation of any mandate created by this Section.(Source: P.A. 102-895, eff. 5-23-22; 103-592, eff. 1-1-25.) |
(35 ILCS 200/15-172)
Sec. 15-172. Low-Income Senior Citizens Assessment Freeze Homestead Exemption.
(a) This Section may be cited as the Low-Income Senior Citizens Assessment
Freeze Homestead Exemption.
(b) As used in this Section:
"Applicant" means an individual who has filed an application under this
Section.
"Base amount" means the base year equalized assessed value of the residence
plus the first year's equalized assessed value of any added improvements which
increased the assessed value of the residence after the base year.
"Base year" means the taxable year prior to the taxable year for which the
applicant first qualifies and applies for the exemption provided that in the
prior taxable year the property was improved with a permanent structure that
was occupied as a residence by the applicant who was liable for paying real
property taxes on the property and who was either (i) an owner of record of the
property or had legal or equitable interest in the property as evidenced by a
written instrument or (ii) had a legal or equitable interest as a lessee in the
parcel of property that was single family residence.
If in any subsequent taxable year for which the applicant applies and
qualifies for the exemption the equalized assessed value of the residence is
less than the equalized assessed value in the existing base year
(provided that such equalized assessed value is not
based
on an
assessed value that results from a temporary irregularity in the property that
reduces the
assessed value for one or more taxable years), then that
subsequent taxable year shall become the base year until a new base year is
established under the terms of this paragraph. For taxable year 1999 only, the
Chief County Assessment Officer shall review (i) all taxable years for which
the
applicant applied and qualified for the exemption and (ii) the existing base
year.
The assessment officer shall select as the new base year the year with the
lowest equalized assessed value.
An equalized assessed value that is based on an assessed value that results
from a
temporary irregularity in the property that reduces the assessed value for one
or more
taxable years shall not be considered the lowest equalized assessed value.
The selected year shall be the base year for
taxable year 1999 and thereafter until a new base year is established under the
terms of this paragraph.
"Chief County Assessment Officer" means the County Assessor or Supervisor of
Assessments of the county in which the property is located.
"Equalized assessed value" means the assessed value as equalized by the
Illinois Department of Revenue.
"Household" means the applicant, the spouse of the applicant, and all persons
using the residence of the applicant as their principal place of residence.
"Household income" means the combined income of the members of a household
for the calendar year preceding the taxable year.
"Income" has the same meaning as provided in Section 3.07 of the Senior
Citizens and Persons with Disabilities Property Tax Relief
Act, except that, beginning in assessment year 2001, "income" does not
include veteran's benefits.
"Internal Revenue Code of 1986" means the United States Internal Revenue Code
of 1986 or any successor law or laws relating to federal income taxes in effect
for the year preceding the taxable year.
"Life care facility that qualifies as a cooperative" means a facility as
defined in Section 2 of the Life Care Facilities Act.
"Maximum income limitation" means: (1) $35,000 prior
to taxable year 1999; (2) $40,000 in taxable years 1999 through 2003; (3) $45,000 in taxable years 2004 through 2005; (4) $50,000 in taxable years 2006 and 2007; (5) $55,000 in taxable years 2008 through 2016;
(6) for taxable year 2017, (i) $65,000 for qualified | ||
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(7) for taxable years 2018 and thereafter, $65,000 | ||
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As an alternative income valuation, a homeowner who is enrolled in any of the following programs may be presumed to have household income that does not exceed the maximum income limitation for that tax year as required by this Section: Aid to the Aged, Blind or Disabled (AABD) Program or the Supplemental Nutrition Assistance Program (SNAP), both of which are administered by the Department of Human Services; the Low Income Home Energy Assistance Program (LIHEAP), which is administered by the Department of Commerce and Economic Opportunity; The Benefit Access program, which is administered by the Department on Aging; and the Senior Citizens Real Estate Tax Deferral Program. A chief county assessment officer may indicate that he or she has verified an applicant's income eligibility for this exemption but may not report which program or programs, if any, enroll the applicant. Release of personal information submitted pursuant to this Section shall be deemed an unwarranted invasion of personal privacy under the Freedom of Information Act. "Residence" means the principal dwelling place and appurtenant structures
used for residential purposes in this State occupied on January 1 of the
taxable year by a household and so much of the surrounding land, constituting
the parcel upon which the dwelling place is situated, as is used for
residential purposes. If the Chief County Assessment Officer has established a
specific legal description for a portion of property constituting the
residence, then that portion of property shall be deemed the residence for the
purposes of this Section.
"Taxable year" means the calendar year during which ad valorem property taxes
payable in the next succeeding year are levied.
(c) Beginning in taxable year 1994, a low-income senior citizens assessment freeze
homestead exemption is granted for real property that is improved with a
permanent structure that is occupied as a residence by an applicant who (i) is
65 years of age or older during the taxable year, (ii) has a household income that does not exceed the maximum income limitation, (iii) is liable for paying real property taxes on
the
property, and (iv) is an owner of record of the property or has a legal or
equitable interest in the property as evidenced by a written instrument. This
homestead exemption shall also apply to a leasehold interest in a parcel of
property improved with a permanent structure that is a single family residence
that is occupied as a residence by a person who (i) is 65 years of age or older
during the taxable year, (ii) has a household income that does not exceed the maximum income limitation,
(iii)
has a legal or equitable ownership interest in the property as lessee, and (iv)
is liable for the payment of real property taxes on that property.
In counties of 3,000,000 or more inhabitants, the amount of the exemption for all taxable years is the equalized assessed value of the
residence in the taxable year for which application is made minus the base
amount. In all other counties, the amount of the exemption is as follows: (i) through taxable year 2005 and for taxable year 2007 and thereafter, the amount of this exemption shall be the equalized assessed value of the
residence in the taxable year for which application is made minus the base
amount; and (ii) for
taxable year 2006, the amount of the exemption is as follows:
(1) For an applicant who has a household income of | ||
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(2) For an applicant who has a household income | ||
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(3) For an applicant who has a household income | ||
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(4) For an applicant who has a household income | ||
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(5) For an applicant who has a household income | ||
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When the applicant is a surviving spouse of an applicant for a prior year for
the same residence for which an exemption under this Section has been granted,
the base year and base amount for that residence are the same as for the
applicant for the prior year.
Each year at the time the assessment books are certified to the County Clerk,
the Board of Review or Board of Appeals shall give to the County Clerk a list
of the assessed values of improvements on each parcel qualifying for this
exemption that were added after the base year for this parcel and that
increased the assessed value of the property.
In the case of land improved with an apartment building owned and operated as
a cooperative or a building that is a life care facility that qualifies as a
cooperative, the maximum reduction from the equalized assessed value of the
property is limited to the sum of the reductions calculated for each unit
occupied as a residence by a person or persons (i) 65 years of age or older, (ii) with a
household income that does not exceed the maximum income limitation, (iii) who is liable, by contract with the
owner
or owners of record, for paying real property taxes on the property, and (iv) who is
an owner of record of a legal or equitable interest in the cooperative
apartment building, other than a leasehold interest. In the instance of a
cooperative where a homestead exemption has been granted under this Section,
the cooperative association or its management firm shall credit the savings
resulting from that exemption only to the apportioned tax liability of the
owner who qualified for the exemption. Any person who willfully refuses to
credit that savings to an owner who qualifies for the exemption is guilty of a
Class B misdemeanor.
When a homestead exemption has been granted under this Section and an
applicant then becomes a resident of a facility licensed under the Assisted Living and Shared Housing Act, the Nursing Home
Care Act, the Specialized Mental Health Rehabilitation Act of 2013, the ID/DD Community Care Act, or the MC/DD Act, the exemption shall be granted in subsequent years so long as the
residence (i) continues to be occupied by the qualified applicant's spouse or
(ii) if remaining unoccupied, is still owned by the qualified applicant for the
homestead exemption.
Beginning January 1, 1997, when an individual dies who would have qualified
for an exemption under this Section, and the surviving spouse does not
independently qualify for this exemption because of age, the exemption under
this Section shall be granted to the surviving spouse for the taxable year
preceding and the taxable
year of the death, provided that, except for age, the surviving spouse meets
all
other qualifications for the granting of this exemption for those years.
When married persons maintain separate residences, the exemption provided for
in this Section may be claimed by only one of such persons and for only one
residence.
For taxable year 1994 only, in counties having less than 3,000,000
inhabitants, to receive the exemption, a person shall submit an application by
February 15, 1995 to the Chief County Assessment Officer
of the county in which the property is located. In counties having 3,000,000
or more inhabitants, for taxable year 1994 and all subsequent taxable years, to
receive the exemption, a person
may submit an application to the Chief County
Assessment Officer of the county in which the property is located during such
period as may be specified by the Chief County Assessment Officer. The Chief
County Assessment Officer in counties of 3,000,000 or more inhabitants shall
annually give notice of the application period by mail or by publication. In
counties having less than 3,000,000 inhabitants, beginning with taxable year
1995 and thereafter, to receive the exemption, a person
shall
submit an
application by July 1 of each taxable year to the Chief County Assessment
Officer of the county in which the property is located. A county may, by
ordinance, establish a date for submission of applications that is
different than
July 1.
The applicant shall submit with the
application an affidavit of the applicant's total household income, age,
marital status (and if married the name and address of the applicant's spouse,
if known), and principal dwelling place of members of the household on January
1 of the taxable year. The Department shall establish, by rule, a method for
verifying the accuracy of affidavits filed by applicants under this Section, and the Chief County Assessment Officer may conduct audits of any taxpayer claiming an exemption under this Section to verify that the taxpayer is eligible to receive the exemption. Each application shall contain or be verified by a written declaration that it is made under the penalties of perjury. A taxpayer's signing a fraudulent application under this Act is perjury, as defined in Section 32-2 of the Criminal Code of 2012.
The applications shall be clearly marked as applications for the Low-Income Senior
Citizens Assessment Freeze Homestead Exemption and must contain a notice that any taxpayer who receives the exemption is subject to an audit by the Chief County Assessment Officer.
Notwithstanding any other provision to the contrary, in counties having fewer
than 3,000,000 inhabitants, if an applicant fails
to file the application required by this Section in a timely manner and this
failure to file is due to a mental or physical condition sufficiently severe so
as to render the applicant incapable of filing the application in a timely
manner, the Chief County Assessment Officer may extend the filing deadline for
a period of 30 days after the applicant regains the capability to file the
application, but in no case may the filing deadline be extended beyond 3
months of the original filing deadline. In order to receive the extension
provided in this paragraph, the applicant shall provide the Chief County
Assessment Officer with a signed statement from the applicant's physician, advanced practice registered nurse, or physician assistant
stating the nature and extent of the condition, that, in the
physician's, advanced practice registered nurse's, or physician assistant's opinion, the condition was so severe that it rendered the applicant
incapable of filing the application in a timely manner, and the date on which
the applicant regained the capability to file the application.
Beginning January 1, 1998, notwithstanding any other provision to the
contrary, in counties having fewer than 3,000,000 inhabitants, if an applicant
fails to file the application required by this Section in a timely manner and
this failure to file is due to a mental or physical condition sufficiently
severe so as to render the applicant incapable of filing the application in a
timely manner, the Chief County Assessment Officer may extend the filing
deadline for a period of 3 months. In order to receive the extension provided
in this paragraph, the applicant shall provide the Chief County Assessment
Officer with a signed statement from the applicant's physician, advanced practice registered nurse, or physician assistant stating the
nature and extent of the condition, and that, in the physician's, advanced practice registered nurse's, or physician assistant's opinion, the
condition was so severe that it rendered the applicant incapable of filing the
application in a timely manner.
In counties having less than 3,000,000 inhabitants, if an applicant was
denied an exemption in taxable year 1994 and the denial occurred due to an
error on the part of an assessment
official, or his or her agent or employee, then beginning in taxable year 1997
the
applicant's base year, for purposes of determining the amount of the exemption,
shall be 1993 rather than 1994. In addition, in taxable year 1997, the
applicant's exemption shall also include an amount equal to (i) the amount of
any exemption denied to the applicant in taxable year 1995 as a result of using
1994, rather than 1993, as the base year, (ii) the amount of any exemption
denied to the applicant in taxable year 1996 as a result of using 1994, rather
than 1993, as the base year, and (iii) the amount of the exemption erroneously
denied for taxable year 1994.
For purposes of this Section, a person who will be 65 years of age during the
current taxable year shall be eligible to apply for the homestead exemption
during that taxable year. Application shall be made during the application
period in effect for the county of his or her residence.
The Chief County Assessment Officer may determine the eligibility of a life
care facility that qualifies as a cooperative to receive the benefits
provided by this Section by use of an affidavit, application, visual
inspection, questionnaire, or other reasonable method in order to insure that
the tax savings resulting from the exemption are credited by the management
firm to the apportioned tax liability of each qualifying resident. The Chief
County Assessment Officer may request reasonable proof that the management firm
has so credited that exemption.
Except as provided in this Section, all information received by the chief
county assessment officer or the Department from applications filed under this
Section, or from any investigation conducted under the provisions of this
Section, shall be confidential, except for official purposes or
pursuant to official procedures for collection of any State or local tax or
enforcement of any civil or criminal penalty or sanction imposed by this Act or
by any statute or ordinance imposing a State or local tax. Any person who
divulges any such information in any manner, except in accordance with a proper
judicial order, is guilty of a Class A misdemeanor.
Nothing contained in this Section shall prevent the Director or chief county
assessment officer from publishing or making available reasonable statistics
concerning the operation of the exemption contained in this Section in which
the contents of claims are grouped into aggregates in such a way that
information contained in any individual claim shall not be disclosed. Notwithstanding any other provision of law, for taxable year 2017 and thereafter, in counties of 3,000,000 or more inhabitants, the amount of the exemption shall be the greater of (i) the amount of the exemption otherwise calculated under this Section or (ii) $2,000.
(c-5) Notwithstanding any other provision of law, each chief county assessment officer may approve this exemption for the 2020 taxable year, without application, for any property that was approved for this exemption for the 2019 taxable year, provided that: (1) the county board has declared a local disaster as | ||
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(2) the owner of record of the property as of January | ||
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(3) the exemption for the 2019 taxable year has not | ||
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(4) the applicant for the 2019 taxable year has not | ||
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Nothing in this subsection shall preclude or impair the authority of a chief county assessment officer to conduct audits of any taxpayer claiming an exemption under this Section to verify that the taxpayer is eligible to receive the exemption as provided elsewhere in this Section. (c-10) Notwithstanding any other provision of law, each chief county assessment officer may approve this exemption for the 2021 taxable year, without application, for any property that was approved for this exemption for the 2020 taxable year, if: (1) the county board has declared a local disaster as | ||
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(2) the owner of record of the property as of January | ||
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(3) the exemption for the 2020 taxable year has not | ||
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(4) the taxpayer for the 2020 taxable year has not | ||
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Nothing in this subsection shall preclude or impair the authority of a chief county assessment officer to conduct audits of any taxpayer claiming an exemption under this Section to verify that the taxpayer is eligible to receive the exemption as provided elsewhere in this Section. (d) Each Chief County Assessment Officer shall annually publish a notice
of availability of the exemption provided under this Section. The notice
shall be published at least 60 days but no more than 75 days prior to the date
on which the application must be submitted to the Chief County Assessment
Officer of the county in which the property is located. The notice shall
appear in a newspaper of general circulation in the county.
Notwithstanding Sections 6 and 8 of the State Mandates Act, no reimbursement by the State is required for the implementation of any mandate created by this Section.
(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21; 102-895, eff. 5-23-22.) |
(35 ILCS 200/15-173) Sec. 15-173. Natural Disaster Homestead Exemption. (a) This Section may be cited as the Natural Disaster Homestead Exemption. (b) As used in this Section: "Base amount" means the base year equalized assessed value of the residence. "Base year" means the taxable year prior to the taxable year in which the natural disaster occurred. "Chief county assessment officer" means the County Assessor or Supervisor of
Assessments of the county in which the property is located. "Equalized assessed value" means the assessed value as equalized by the
Illinois Department of Revenue. "Homestead property" has the meaning ascribed to that term in Section 15-175 of this Code. "Natural disaster" means an occurrence of widespread or severe damage or loss of property
resulting from any catastrophic cause including but not limited to fire, flood, earthquake, wind, storm, or extended period of severe inclement weather. In the case of a residential
structure affected by flooding, the structure shall not be eligible for this
homestead improvement exemption unless it is located within a local
jurisdiction which is participating in the National Flood Insurance Program. A proclamation of disaster by the President of the United States or Governor of the State of Illinois is not a prerequisite to the classification of an occurrence as a natural disaster under this Section. (c) A
homestead exemption shall be granted by the chief county assessment officer for homestead properties containing a residential structure that has been
rebuilt following a natural disaster occurring in taxable year 2012 or any taxable year thereafter. The amount of the exemption is the equalized assessed value of the residence in the first taxable year for which the taxpayer applies for an exemption under this Section minus the base amount. To be eligible for an exemption
under this Section: (i) the residential structure must
be rebuilt within 2 years after the date of the natural disaster; and (ii) the square footage of the rebuilt residential structure may not be more than 110% of the square footage of the original residential structure as it existed immediately prior to the natural disaster. The taxpayer's initial application for an exemption under this Section must be made no later than the first taxable year after the residential structure is rebuilt. The exemption shall continue at the same annual amount until the taxable year in which the property is sold or transferred. (d) To receive the exemption, the taxpayer shall submit an application to the chief county assessment officer of the county in which the property is located by July 1 of each taxable year. A county may, by resolution, establish a date for submission of applications that is different than July 1. The chief county assessment officer may require additional
documentation to be provided by the applicant. The applications shall be clearly marked as applications for the Natural Disaster Homestead Exemption. (e) Property is not eligible for an exemption under this Section and Section 15-180 for the same natural disaster or catastrophic event. The property may, however, remain eligible for an additional exemption under Section 15-180 for any separate event occurring after the property qualified for an exemption under this Section. (f) The exemption under this Section carries over to the benefit of the surviving spouse as long as the spouse holds the legal or beneficial title to the homestead and permanently resides thereon. (g) Notwithstanding Sections 6 and 8 of the State Mandates Act, no reimbursement by the State is required for the implementation of any mandate created by this Section.
(Source: P.A. 97-716, eff. 6-29-12.) |
(35 ILCS 200/15-174) Sec. 15-174. Community stabilization assessment freeze pilot program. (a) Beginning January 1, 2015 and ending June 30, 2029, the chief county assessment officer of any county may reduce the assessed value of improvements to residential real property in accordance with subsection (b) for 10 taxable years after the improvements are put in service, if and only if all of the following factors have been met: (1) the improvements are residential; (2) the parcel was purchased or otherwise conveyed to | ||
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(3) the parcel is located in a targeted area; (4) for single family homes, the taxpayer occupies | ||
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(5) the transfer from the holder of the prior | ||
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(6) an existing residential dwelling structure of no | ||
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(7) the parcel is clear of unreleased liens and has | ||
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(8) the purchase price did not exceed the Federal | ||
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To be eligible for the benefit
conferred by this Section, residential units must (i) meet local building codes, or if there are no local building codes, Housing Quality Standards, as determined by the U.S. Department of Housing and Urban Development from time to time and (ii) be owner-occupied or in need of substantial rehabilitation. "Substantial rehabilitation" means, at a minimum, compliance with local building codes and the replacement or renovation of at least 2
primary building systems. Although the cost of each primary building system may vary, the combined expenditure for making the building compliant with local codes and replacing primary building systems must be at least $5 per square foot, adjusted by the Consumer Price Index for All Urban Consumers, as published annually by the U.S. Department of Labor. "Primary building systems", together with their related rehabilitations, specifically approved for this program are: (1) Electrical. All electrical work must comply with | ||
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(A) installing individual equipment and appliance | ||
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(B) installing a new emergency service, including | ||
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(C) rewiring all existing feeder conduits ("home | ||
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(D) installing new in-wall conduits for | ||
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(E) replacing power wiring for receptacles, | ||
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(F) installing new light fixtures throughout the | ||
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(G) replacing, adding, or doing work as necessary | ||
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(H) installing a new main service, including | ||
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(I) installing new distribution panels, including | ||
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(2) Heating. All heating work must comply with | ||
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(A) installing a new system to replace one of the | ||
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(B) installing a new system to replace one of the | ||
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(3) Plumbing. All plumbing work must comply with | ||
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(4) Roofing. All roofing work must comply with | ||
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(A) replacing all rotted roof decks and | ||
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(B) replacing or repairing leaking roof membranes | ||
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(5) Exterior doors and windows. Replace the exterior | ||
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(6) Floors, walls, and ceilings. Finishes must be | ||
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(A) floors must have new carpeting, vinyl tile, | ||
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(B) walls must have new drywall, including joint | ||
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(C) new ceilings must be either drywall, | ||
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(7) Exterior walls. (A) replace loose or crumbling mortar and masonry | ||
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(B) replace or paint wall siding and trim as | ||
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(C) bring porches and balconies to a sound | ||
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(D) any combination of (A), (B), and (C). (8) Elevators. Where applicable, at least 4 of the | ||
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(A) replace or rebuild the machine room controls | ||
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(B) replace hoistway electro-mechanical items | ||
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(C) replace hoistway wiring; (D) replace door operators and linkage; (E) replace door panels at each opening; (F) replace hall stations, car stations, and | ||
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(G) rebuild the car shell and refinish the | ||
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(9) Health and safety. (A) install or replace fire suppression systems; (B) install or replace security systems; or (C) environmental remediation of lead-based | ||
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(10) Energy conservation improvements undertaken to | ||
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(A) installing or replacing reflective roof | ||
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(B) installing or replacing R-38 roof insulation; (C) installing or replacing R-19 perimeter wall | ||
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(D) installing or replacing insulated entry | ||
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(E) installing or replacing Low E, insulated | ||
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(F) installing or replacing low-flow plumbing | ||
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(G) installing or replacing 90% sealed combustion | ||
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(H) installing or replacing direct exhaust hot | ||
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(I) installing or replacing mechanical | ||
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(J) installing or replacing Energy Star | ||
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(K) installing low VOC interior paints on | ||
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(L) installing or replacing fluorescent lighting | ||
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(M) installing or replacing grading and | ||
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(b) For the first 7 years after the improvements are placed in service, the assessed value of the improvements shall be reduced by an amount equal to 90% of the difference between the base year assessed value of the improvements and the assessed value of the improvements in the current taxable year. The property will continue to be eligible for the benefits under this Section in the eighth and ninth taxable years after the improvements are placed in service, calculated as follows, if and only if all of the factors in subsection (a) of this Section continue to be met: in the eighth taxable year, the assessed value of the improvements shall be reduced by an amount equal to 65% of the difference between the base year assessed value of the improvements and the assessed value of the improvements in the current taxable year, and in the ninth taxable year, the assessed value of the improvements shall be reduced by an amount equal to 35% of the difference between the base year assessed value of the improvements and the assessed value of the improvements in the current taxable year. The benefit will cease in the tenth taxable year. (c) In order to receive benefits under this Section, in addition to any information required by the chief county assessment officer, the taxpayer must also submit the following information to the chief county assessment officer for review: (1) the owner's name; (2) the postal address and permanent index number of | ||
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(3) a deed or other instrument conveying the parcel | ||
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(4) evidence that the purchase price is within the | ||
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(5) certification that the parcel was unoccupied at | ||
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(6) evidence that the parcel is clear of unreleased | ||
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(7) evidence that the improvements meet local | ||
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(8) any additional information as reasonably required | ||
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(d) The chief county assessment officer shall notify the taxpayer as to whether or not the parcel meets the requirements of this Section. If the parcel does not meet the requirements of this Section, the chief county assessment officer shall provide written notice of any deficiencies to the taxpayer, who will then have 14 days from the date of
notification to provide supplemental information showing compliance with this Section. If the taxpayer does not exercise this right to cure the deficiency, or if the information submitted, in the sole judgment of the chief county assessment officer, is insufficient to meet the requirements of this Section, the
chief county assessment officer shall provide a written explanation of the reasons for denial. A taxpayer may subsequently reapply for the benefit if the deficiencies are cured at a later date, but no later than 2019. The chief county assessment officer may charge a reasonable application fee to offset the administrative expenses associated with the program. (e) The benefit conferred by this Section is limited as follows: (1) The owner is eligible to apply for the benefit | ||
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(2) The reduction outlined in this Section shall | ||
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(3) At the completion of the assessment freeze | ||
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(4) If there is a transfer of ownership during the | ||
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(f) If the taxpayer does not occupy or intend to occupy the residential dwelling as his or her principal residence within a reasonable time, as determined by the chief county assessment officer, the taxpayer must: (1) immediately secure the residential dwelling in | ||
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(2) complete sufficient rehabilitation to bring the | ||
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(3) complete rehabilitation within 18 months of | ||
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(g) For the purposes of this Section, "Base year" means the taxable year prior to the | ||
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"Secure" means that: (1) all doors and windows are closed and secured | ||
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(2) all grass and weeds on the vacant residential | ||
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(3) debris, trash, and litter on any portion of | ||
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(4) fences, gates, stairs, and steps that lead to | ||
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(5) the property is winterized when appropriate; (6) the exterior of the improvements are | ||
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(7) vermin and pests are regularly exterminated | ||
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"Targeted area" means a distressed community that | ||
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(Source: P.A. 98-789, eff. 1-1-15.) |
(35 ILCS 200/15-174.5) Sec. 15-174.5. Special homestead exemption for certain municipality-built homes. (a) This Section applies to property located in a county with 3,000,000 or more inhabitants. This Section also applies to property located in a county with fewer than 3,000,000 inhabitants if the county board of that county has so provided by ordinance or resolution. (b) For tax year 2024 and thereafter, eligible property qualifies for a homestead exemption under this Section for a 10-year period beginning with the tax year following the year in which the property is first sold by the municipality to a private homeowner. Eligible property is not eligible for a refund of taxes paid for tax years prior to the year in which this amendatory Act of the 103rd General Assembly takes effect. In the case of mixed-use property, the exemption under this Section applies only to the residential portion of the property that is used as a primary residence by the owner. (c) The exemption under this Section shall be a reduction in the equalized assessed value of the property equal to: (1) in the first 8 years of eligibility, 50% of the | ||
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(2) in the ninth and tenth years of eligibility, 33% | ||
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(d) A homeowner seeking the exemption under this Section shall file an application with the chief county assessment officer. Once approved by the assessor, the exemption shall renew annually and automatically without another application, unless the exemption is waived by the current homeowner as provided in this subsection. The exemption under this Section is transferable to new owners of the home, provided that (i) the exemption runs from the sale of the property by a municipality to the first private owner, (ii) the new owner notifies the assessor that they have taken possession of the property, and (iii) the property is used by the owner as their principal residence. A property owner who has received a reduction under this Section may waive the exemption at any time prior to the expiration of the 10-year exemption period and begin to receive the benefits of other exemptions at their sole and irrevocable discretion. Owners who decide to waive the exemption shall notify the assessor on a form provided by the assessor. The current property owner shall notify the assessor and waive the exemption if the property ceases to be their primary residence. (e) Notwithstanding any other provision of law, no property that receives an exemption under this Section may simultaneously receive a reduction or exemption under Section 15-168 (persons with disabilities), Section 15-169 (standard homestead for veterans with disabilities); Section 15-170 (senior citizens), Section 15-172 (low-income senior citizens), or Section 15-175 (general homestead). In the first year following the expiration or waiver of the exemption under this Section, a property owner that is eligible for the Low-Income Senior Citizen Assessment Freeze exemption in that year may establish a base amount under Section 15-172 at the value of their home in their first year of eligibility for that exemption during the time when they were receiving this exemption, provided that they demonstrate retrospectively that they were eligible for that exemption at that point in time while receiving this exemption. (f) As used in this Section: "Eligible property" means property that: (1) contains a single family residence that was built | ||
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(2) is zoned for residential or mixed use; and (3) meets either or both of the following criteria: (A) the property was exempt from property taxes | ||
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(B) the municipality conducted environmental | ||
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(Source: P.A. 103-793, eff. 8-9-24.) |
(35 ILCS 200/15-175)
Sec. 15-175. General homestead exemption. (a) Except as provided in Sections 15-176 and 15-177, homestead
property is
entitled to an annual homestead exemption limited, except as described here
with relation to cooperatives or life care facilities, to a reduction in the equalized assessed value
of homestead property equal to the increase in equalized assessed value for the
current assessment year above the equalized assessed value of the property for
1977, up to the maximum reduction set forth below. If however, the 1977
equalized assessed value upon which taxes were paid is subsequently determined
by local assessing officials, the Property Tax Appeal Board, or a court to have
been excessive, the equalized assessed value which should have been placed on
the property for 1977 shall be used to determine the amount of the exemption.
(b) Except as provided in Section 15-176, the maximum reduction before taxable year 2004 shall be
$4,500 in counties with 3,000,000 or more
inhabitants
and $3,500 in all other counties. Except as provided in Sections 15-176 and 15-177, for taxable years 2004 through 2007, the maximum reduction shall be $5,000, for taxable year 2008, the maximum reduction is $5,500, and, for taxable years 2009 through 2011, the maximum reduction is $6,000 in all counties. For taxable years 2012 through 2016, the maximum reduction is $7,000 in counties with 3,000,000 or more
inhabitants
and $6,000 in all other counties. For taxable years 2017 through 2022, the maximum reduction is $10,000 in counties with 3,000,000 or more inhabitants and $6,000 in all other counties. For taxable years 2023 and thereafter, the maximum reduction is $10,000 in counties with 3,000,000 or more inhabitants, $8,000 in counties that are contiguous to a county of 3,000,000 or more inhabitants, and $6,000 in all other counties. If a county has elected to subject itself to the provisions of Section 15-176 as provided in subsection (k) of that Section, then, for the first taxable year only after the provisions of Section 15-176 no longer apply, for owners who, for the taxable year, have not been granted a senior citizens assessment freeze homestead exemption under Section 15-172 or a long-time occupant homestead exemption under Section 15-177, there shall be an additional exemption of $5,000 for owners with a household income of $30,000 or less.
(c) In counties with fewer than 3,000,000 inhabitants, if, based on the most
recent assessment, the equalized assessed value of
the homestead property for the current assessment year is greater than the
equalized assessed value of the property for 1977, the owner of the property
shall automatically receive the exemption granted under this Section in an
amount equal to the increase over the 1977 assessment up to the maximum
reduction set forth in this Section.
(d) If in any assessment year beginning with the 2000 assessment year,
homestead property has a pro-rata valuation under
Section 9-180 resulting in an increase in the assessed valuation, a reduction
in equalized assessed valuation equal to the increase in equalized assessed
value of the property for the year of the pro-rata valuation above the
equalized assessed value of the property for 1977 shall be applied to the
property on a proportionate basis for the period the property qualified as
homestead property during the assessment year. The maximum proportionate
homestead exemption shall not exceed the maximum homestead exemption allowed in
the county under this Section divided by 365 and multiplied by the number of
days the property qualified as homestead property.
(d-1) In counties with 3,000,000 or more inhabitants, where the chief county assessment officer provides a notice of discovery, if a property is not
occupied by its owner as a principal residence as of January 1 of the current tax year, then the property owner shall notify the chief county assessment officer of that fact on a form prescribed by the chief county assessment officer. That notice must be received by the chief county assessment officer on or before March 1 of the collection year. If mailed, the form shall be sent by certified mail, return receipt requested. If the form is provided in person, the chief county assessment officer shall provide a date stamped copy of the notice. Failure to provide timely notice pursuant to this subsection (d-1) shall result in the exemption being treated as an erroneous exemption. Upon timely receipt of the notice for the current tax year, no exemption shall be applied to the property for the current tax year. If the exemption is not removed upon timely receipt of the notice by the chief assessment officer, then the error is considered granted as a result of a clerical error or omission on the part of the chief county assessment officer as described in subsection (h) of Section 9-275, and the property owner shall not be liable for the payment of interest and penalties due to the erroneous exemption for the current tax year for which the notice was filed after the date that notice was timely received pursuant to this subsection. Notice provided under this subsection shall not constitute a defense or amnesty for prior year erroneous exemptions. For the purposes of this subsection (d-1): "Collection year" means the year in which the first and second installment of the current tax year is billed. "Current tax year" means the year prior to the collection year. (e) The chief county assessment officer may, when considering whether to grant a leasehold exemption under this Section, require the following conditions to be met: (1) that a notarized application for the exemption, | ||
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(2) that a copy of the lease must be filed with the | ||
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(3) that the lease must expressly state that the | ||
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(4) that the lease must include the following | ||
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"Lessee shall be liable for the payment of real | ||
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In addition, if there is a change in lessee, or if the lessee vacates the property, then the chief county assessment officer may require the owner of the property to notify the chief county assessment officer of that change. This subsection (e) does not apply to leasehold interests in property owned by a municipality. (f) "Homestead property" under this Section includes residential property that is
occupied by its owner or owners as his or their principal dwelling place, or
that is a leasehold interest on which a single family residence is situated,
which is occupied as a residence by a person who has an ownership interest
therein, legal or equitable or as a lessee, and on which the person is
liable for the payment of property taxes. For land improved with
an apartment building owned and operated as a cooperative, the maximum reduction from the equalized
assessed value shall be limited to the increase in the value above the
equalized assessed value of the property for 1977, up to
the maximum reduction set forth above, multiplied by the number of apartments
or units occupied by a person or persons who is liable, by contract with the
owner or owners of record, for paying property taxes on the property and is an
owner of record of a legal or equitable interest in the cooperative
apartment building, other than a leasehold interest. For land improved with a life care facility, the maximum reduction from the value of the property, as equalized by the Department, shall be multiplied by the number of apartments or units occupied by a person or persons, irrespective of any legal, equitable, or leasehold interest in the facility, who are liable, under a life care contract with the owner or owners of record of the facility, for paying property taxes on the property. For purposes of this
Section, the term "life care facility" has the meaning stated in Section
15-170.
"Household", as used in this Section,
means the owner, the spouse of the owner, and all persons using
the
residence of the owner as their principal place of residence.
"Household income", as used in this Section,
means the combined income of the members of a household
for the calendar year preceding the taxable year.
"Income", as used in this Section,
has the same meaning as provided in Section 3.07 of the Senior
Citizens
and Persons with Disabilities Property Tax Relief Act,
except that
"income" does not include veteran's benefits.
(g) In a cooperative or life care facility where a homestead exemption has been granted, the
cooperative association or the management of the cooperative or life care facility shall credit the savings
resulting from that exemption only to the apportioned tax liability of the
owner or resident who qualified for the exemption. Any person who willfully refuses to so
credit the savings shall be guilty of a Class B misdemeanor.
(h) Where married persons maintain and reside in separate residences qualifying
as homestead property, each residence shall receive 50% of the total reduction
in equalized assessed valuation provided by this Section.
(i) In all counties, the assessor
or chief county assessment officer may determine the
eligibility of residential property to receive the homestead exemption and the amount of the exemption by
application, visual inspection, questionnaire or other reasonable methods. The
determination shall be made in accordance with guidelines established by the
Department, provided that the taxpayer applying for an additional general exemption under this Section shall submit to the chief county assessment officer an application with an affidavit of the applicant's total household income, age, marital status (and, if married, the name and address of the applicant's spouse, if known), and principal dwelling place of members of the household on January 1 of the taxable year. The Department shall issue guidelines establishing a method for verifying the accuracy of the affidavits filed by applicants under this paragraph. The applications shall be clearly marked as applications for the Additional General Homestead Exemption.
(i-5) This subsection (i-5) applies to counties with 3,000,000 or more inhabitants. In the event of a sale of
homestead property, the homestead exemption shall remain in effect for the remainder of the assessment year of the sale. Upon receipt of a transfer declaration transmitted by the recorder pursuant to Section 31-30 of the Real Estate Transfer Tax Law for property receiving an exemption under this Section, the assessor shall mail a notice and forms to the new owner of the property providing information pertaining to the rules and applicable filing periods for applying or reapplying for homestead exemptions under this Code for which the property may be eligible. If the new owner fails to apply or reapply for a homestead exemption during the applicable filing period or the property no longer qualifies for an existing homestead exemption, the assessor shall cancel such exemption for any ensuing assessment year. (j) In counties with fewer than 3,000,000 inhabitants, in the event of a sale
of
homestead property the homestead exemption shall remain in effect for the
remainder of the assessment year of the sale. The assessor or chief county
assessment officer may require the new
owner of the property to apply for the homestead exemption for the following
assessment year.
(k) Notwithstanding Sections 6 and 8 of the State Mandates Act, no reimbursement by the State is required for the implementation of any mandate created by this Section.
(l) The changes made to this Section by this amendatory Act of the 100th General Assembly are effective for the 2018 tax year and thereafter. (Source: P.A. 102-895, eff. 5-23-22.)
|
(35 ILCS 200/15-176) Sec. 15-176. Alternative general homestead exemption. (a) For the assessment years as determined under subsection (j), in any county that has elected, by an ordinance in accordance with subsection (k), to be subject to the provisions of this Section in lieu of the provisions of Section 15-175, homestead property is
entitled to
an annual homestead exemption equal to a reduction in the property's equalized
assessed
value calculated as provided in this Section. (b) As used in this Section: (1) "Assessor" means the supervisor of assessments or | ||
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(2) "Adjusted homestead value" means the lesser of | ||
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(A) The property's base homestead value increased | ||
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(B) The property's equalized assessed value for | ||
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(3) "Base homestead value". (A) Except as provided in subdivision (b)(3)(A-5) | ||
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(A-5) On or before September 1, 2007, in Cook | ||
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(1) if the general assessment year for the | ||
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(2) if the general assessment year for the | ||
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(3) if the general assessment year for the | ||
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(B) If the property is sold or ownership is | ||
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(3.5) "Base year" means (i) tax year 2002 in Cook | ||
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(4) "Current tax year" means the tax year for which | ||
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(5) "Equalized assessed value" means the property's | ||
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(6) "Homestead" or "homestead property" means: (A) Residential property that as of January 1 of | ||
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(B) A homestead includes the dwelling place, | ||
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(7) "Life care facility" means a facility as defined | ||
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(c) If the property did not have a residential equalized assessed value for
the base year as provided in subdivision (b)(3)(A) of this Section, then the assessor
shall first determine an initial value for the property by comparison with
assessed values for the base year of other properties having physical and
economic characteristics similar to those of the subject property, so that the
initial value is uniform in relation to assessed values of those other
properties for the base year. The product of the initial value multiplied by
the equalized factor for the base year for homestead properties in that county, less: (i) $4,500 in Cook County or $3,500 in all other counties in tax year 2003; (ii) $5,000 in all counties in tax years 2004 and 2005; and (iii) the lesser of the amount of the general homestead exemption under Section 15-175 or an amount equal to the increase in the equalized assessed value for the current tax year above the equalized assessed value for 1977 in tax year 2006 and thereafter, is the base homestead value. For any tax year for which the assessor determines or adjusts an initial
value and
hence a base homestead value under this subsection (c), the initial value shall
be subject
to review by the same procedures applicable to assessed values established
under this
Code for that tax year. (d) The base homestead value shall remain constant, except that the assessor
may
revise it under the following circumstances: (1) If the equalized assessed value of a homestead | ||
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(2) For any year in which new buildings, structures, | ||
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(3) If the property is sold or ownership is otherwise | ||
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(4) the recalculation required in Cook County under | ||
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(e) The amount of the exemption under this Section is the equalized assessed
value of the homestead property for the current tax year, minus the adjusted homestead
value, with the following exceptions: (1) In Cook County, the exemption under this Section | ||
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(i) 2005, if the general assessment year for the | ||
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(ii) 2006, if the general assessment year for the | ||
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(iii) 2007, if the general assessment year for | ||
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(1.1) Thereafter, in Cook County, and in all other | ||
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(i) if the general assessment year for the | ||
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(ii) if the general assessment year for the | ||
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(iii) if the general assessment year for the | ||
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(1.5) In Cook County, for the 2006 taxable year only, the maximum amount of the exemption set forth under subsection (e)(1.1)(i) of this Section may be increased: (i) by $7,000 if the equalized assessed value of the property in that taxable year exceeds the equalized assessed value of that property in 2002 by 100% or more; or (ii) by $2,000 if the equalized assessed value of the property in that taxable year exceeds the equalized assessed value of that property in 2002 by more than 80% but less than 100%.
(2) In the case of homestead property that also | ||
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(f) In the case of an apartment building owned and operated as a cooperative, or
as a life care facility, that contains residential units that qualify as homestead property
under this Section, the maximum cumulative exemption amount attributed to the entire
building or facility shall not exceed the sum of the exemptions calculated for each
qualified residential unit. The cooperative association, management firm, or other person
or entity that manages or controls the cooperative apartment building or life care facility
shall credit the exemption attributable to each residential unit only to the apportioned tax
liability of the owner or other person responsible for payment of taxes as to that unit.
Any person who willfully refuses to so credit the exemption is guilty of a Class B
misdemeanor. (g) When married persons maintain separate residences, the exemption provided
under this Section shall be claimed by only one such person and for only one residence. (h) In the event of a sale or other transfer in ownership of the homestead property, the exemption under this
Section shall remain in effect for the remainder of the tax year and be calculated using the same base homestead value in which the sale or transfer occurs, but (other than for sales or transfers between spouses or between a parent and a child) shall be calculated for any subsequent tax year using the new base homestead value as provided in subdivision (b)(3)(B).
The assessor may require the new owner of the property to apply for the exemption in the
following year. (i) The assessor may determine whether property qualifies as a homestead under
this Section by application, visual inspection, questionnaire, or other
reasonable methods.
Each year, at the time the assessment books are certified to the county clerk
by the board
of review, the assessor shall furnish to the county clerk a list of the
properties qualified
for the homestead exemption under this Section. The list shall note the base
homestead
value of each property to be used in the calculation of the exemption for the
current tax
year. (j) In counties with 3,000,000 or more inhabitants, the provisions of this Section apply as follows: (1) If the general assessment year for the property | ||
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(2) If the general assessment year for the property | ||
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(3) If the general assessment year for the property | ||
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In counties with less than 3,000,000 inhabitants, this Section applies for assessment years (i) 2009, 2010, 2011, and 2012 if tax year 2008 is the designated base year or (ii) 2010, 2011, 2012, and 2013 if tax year 2009 is the designated base year. Thereafter, the provisions of Section 15-175 apply. (k) To be subject to the provisions of this Section in lieu of Section 15-175, a county must adopt an ordinance to subject itself to the provisions of this Section within 6 months after August 2, 2010 (the effective date of Public Act 96-1418). In a county other than Cook County, the ordinance must designate either tax year 2008
or tax year 2009
as the base year.
(l) Notwithstanding Sections 6 and 8 of the State Mandates Act, no
reimbursement
by the State is required for the implementation of any mandate created by this
Section.(Source: P.A. 100-201, eff. 8-18-17.) |
(35 ILCS 200/15-177) Sec. 15-177. The long-time occupant homestead exemption. (a) If the county has elected, under Section 15-176, to be subject to the provisions of the alternative general homestead exemption, then, for taxable years 2007 and thereafter, regardless of whether the exemption under Section 15-176 applies, qualified homestead property is
entitled to
an annual homestead exemption equal to a reduction in the property's equalized
assessed
value calculated as provided in this Section. (b) As used in this Section: "Adjusted homestead value" means the lesser of
the following values: (1) The property's base homestead value increased | ||
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(2) The property's equalized assessed value for | ||
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"Base homestead value" means: (1) if the property did not have an adjusted | ||
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(2) if the property had an adjusted homestead value | ||
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"Base year" means the taxable year prior to the taxable year in which the taxpayer first qualifies for the exemption under this Section. "Current taxable year" means the taxable year for which
the exemption under this Section is being applied. "Equalized assessed value" means the property's
assessed value as equalized by the Department. "Homestead" or "homestead property" means residential property that as of January 1 of
the tax year is occupied by a qualified taxpayer as his or her principal dwelling place, or that is a leasehold interest on which a single family residence is situated, that is occupied as a residence by a qualified taxpayer who has a legal or equitable interest therein evidenced by a written instrument, as an owner or as a lessee, and on which the person is liable for the payment of property taxes. Residential units in an apartment building owned and operated as a cooperative, or as a life care facility, which are occupied by persons who hold a legal or equitable interest in the cooperative apartment building or life care facility as owners or lessees, and who are liable by contract for the payment of property taxes, are included within this definition of homestead property. A homestead includes the dwelling place,
appurtenant structures, and so much of the surrounding land constituting the parcel on which the dwelling place is situated as is used for residential purposes. If the assessor has established a specific legal description for a portion of property constituting the homestead, then the homestead is limited to the property within that description. "Household income" has the meaning set forth under Section 15-172 of this Code.
"General homestead deduction" means the amount of the general homestead exemption under Section 15-175.
"Life care facility" means a facility defined
in Section 2 of the Life Care Facilities Act. "Qualified homestead property" means homestead property owned by a qualified taxpayer.
"Qualified taxpayer" means any individual: (1) who, for at least 10 continuous years as of | ||
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(2) who has a household income of $100,000 or less.
(c) The base homestead value must remain constant, except that the assessor may revise it under any of the following circumstances: (1) If the equalized assessed value of a homestead | ||
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(2) For any year in which new buildings, structures, | ||
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(d) The amount of the exemption under this Section is the greater of: (i) the equalized assessed value of the homestead property for the current tax year minus the adjusted homestead value; or (ii) the general homestead deduction. (e) In the case of an apartment building owned and operated as a cooperative, or as a life care facility, that contains residential units that qualify as homestead property of a qualified taxpayer under this Section, the maximum cumulative exemption amount attributed to the entire building or facility shall not exceed the sum of the exemptions calculated for each unit that is a qualified homestead property. The cooperative association, management firm, or other person or entity that manages or controls the cooperative apartment building or life care facility shall credit the exemption attributable to each residential unit only to the apportioned tax liability of the qualified taxpayer as to that unit. Any person who willfully refuses to so credit the exemption is guilty of a Class B misdemeanor. (f) When married persons maintain separate residences, the exemption provided under this Section may be claimed by only one such person and for only one residence. No person who receives an exemption under Section 15-172 of this Code may receive an exemption under this Section. No person who receives an exemption under this Section may receive an exemption under Section 15-175 or 15-176 of this Code. (g) In the event of a sale or other transfer in ownership of the homestead property between spouses or between a parent and a child, the exemption under this Section remains in effect if the new owner has a household income of $100,000 or less. (h) In the event of a sale or other transfer in ownership of the homestead property other than subsection (g) of this Section, the exemption under this Section shall remain in effect for the remainder of the tax year and be calculated using the same base homestead value in which the sale or transfer occurs.
(i) To receive the exemption, a person must submit an application to the county assessor during the period specified by the county assessor. The county assessor shall annually give notice of the application period by mail or by publication. The taxpayer must submit, with the application, an affidavit of the taxpayer's total household income, marital status (and if married the name and address of the applicant's spouse, if known), and principal dwelling place of members of the household on January 1 of the taxable year. The Department shall establish, by rule, a method for verifying the accuracy of affidavits filed by applicants under this Section, and the Chief County Assessment Officer may conduct audits of any taxpayer claiming an exemption under this Section to verify that the taxpayer is eligible to receive the exemption. Each application shall contain or be verified by a written declaration that it is made under the penalties of perjury. A taxpayer's signing a fraudulent application under this Act is perjury, as defined in Section 32-2 of the Criminal Code of 2012. The applications shall be clearly marked as applications for the Long-time Occupant Homestead Exemption and must contain a notice that any taxpayer who receives the exemption is subject to an audit by the Chief County Assessment Officer. (j) Notwithstanding Sections 6 and 8 of the State Mandates Act, no reimbursement by the State is required for the implementation of any mandate created by this Section.
(Source: P.A. 97-1150, eff. 1-25-13.) |
(35 ILCS 200/15-178) Sec. 15-178. Reduction in assessed value for affordable rental housing construction or rehabilitation. (a) The General Assembly finds that there is a shortage of high quality affordable rental homes for low-income and very-low-income households throughout Illinois; that owners and developers of rental housing face significant challenges building newly constructed apartments or undertaking rehabilitation of existing properties that results in rents that are affordable for low-income and very-low-income households; and that it will help Cook County and other parts of Illinois address the extreme shortage of affordable rental housing by developing a statewide policy to determine the assessed value for newly constructed and rehabilitated affordable rental housing that both encourages investment and incentivizes property owners to keep rents affordable. (b) Each chief county assessment officer shall implement special assessment programs to reduce the assessed value of all eligible newly constructed residential real property or qualifying rehabilitation to all eligible existing residential real property in accordance with subsection (c) for 10 taxable years after the newly constructed residential real property or improvements to existing residential real property are put in service. Any county with less than 3,000,000 inhabitants may decide not to implement one or both of the special assessment programs defined in subparagraph (1) of subsection (c) of this Section and subparagraph (2) of subsection (c) of this Section upon passage of an ordinance by a majority vote of the county board. Subsequent to a vote to opt out of this special assessment program, any county with less than 3,000,000 inhabitants may decide to implement one or both of the special assessment programs defined in subparagraph (1) of subsection (c) of this Section and subparagraph (2) of subsection (c) of this Section upon passage of an ordinance by a majority vote of the county board. Property is eligible for the special assessment program if and only if all of the following factors have been met: (1) at the conclusion of the new construction or | ||
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(2) the property meets the application requirements | ||
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(c) For those counties that are required to implement the special assessment program and do not opt out of such special assessment program, the chief county assessment officer for that county shall require that residential real property is eligible for the special assessment program if and only if one of the additional factors have been met: (1) except as defined in subparagraphs (E), (F), and | ||
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(2) except as defined in subparagraphs (E), (F), and | ||
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If a reduction in assessed value is granted under one special assessment program provided for in this Section, then that same residential real property is not eligible for an additional special assessment program under this Section at the same time. (d) The amount of the reduction in assessed value for residential real property meeting the conditions set forth in subparagraph (1) of subsection (c) shall be calculated as follows: (1) if the owner of the residential real property | ||
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(2) if the owner of the residential real property | ||
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(e) The amount of the reduction for residential real property meeting the conditions set forth in subparagraph (2) of subsection (c) shall be calculated as follows: (1) for the first, second, and third taxable year | ||
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(2) for the fourth, fifth, and sixth taxable year | ||
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(3) for the seventh, eighth, and ninth taxable year | ||
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(4) for the tenth, eleventh, and twelfth taxable year | ||
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(5) for the thirteenth through the thirtieth taxable | ||
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(f) Application requirements. (1) In order to receive the reduced valuation under | ||
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(A) the owner's name; (B) the postal address and permanent index | ||
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(C) a deed or other instrument conveying the | ||
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(D) written evidence that the new construction | ||
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(E) written evidence that the residential real | ||
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(F) a list identifying the affordable units in | ||
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(G) a written schedule certifying the rents in | ||
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(H) documentation from the administering agency | ||
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(I) a written statement identifying the | ||
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(J) a written statement that the owner has | ||
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(K) any additional information consistent with | ||
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(1.1) In order for a development to receive the | ||
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(2) The application requirements contained in | ||
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(3) In lieu of submitting an application containing | ||
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(4) The chief county assessment officer shall notify | ||
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(5) The chief county assessment officer may charge a | ||
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(6) The reduced valuation conferred by this Section | ||
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(A) The owner is eligible to apply for the | ||
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(B) Property receiving a reduction outlined in | ||
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(C) The annual certification materials in the | ||
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(D) If the property is sold or transferred, the | ||
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(E) The owner may apply for the reduced valuation | ||
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(F) The owner may apply for the reduced valuation | ||
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(G) Owners of a multifamily building receiving a | ||
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(H) At the completion of the assessment reduction | ||
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(g) As used in this Section: "Affordable units" means units that have rents that do not exceed the maximum rents as defined in this Section. "Assessed value for the residential real property in the base year" means the assessed value used to calculate the tax bill, as certified by the board of review, for the tax year immediately prior to the tax year in which the building permit is issued. For property assessed as other than residential property, the "assessed value for the residential real property in the base year" means the assessed value that would have been obtained had the property been classified as residential as derived from the board of review's certified market value. "Household income" includes the annual income for all the people who occupy a housing unit that is anticipated to be received from a source outside of the family during the 12-month period following admission or the annual recertification, including related family members and all the unrelated people who share the housing unit. Household income includes the total of the following income sources: wages, salaries and tips before any payroll deductions; net business income; interest and dividends; payments in lieu of earnings, such as unemployment and disability compensation, worker's compensation and severance pay; Social Security income, including lump sum payments; payments from insurance policies, annuities, pensions, disability benefits and other types of periodic payments, alimony, child support, and other regular monetary contributions; and public assistance, except for assistance from the Supplemental Nutrition Assistance Program (SNAP). "Household income" does not include: earnings of children under age 18; temporary income such as cash gifts; reimbursement for medical expenses; lump sums from inheritance, insurance payments, settlements for personal or property losses; student financial assistance paid directly to the student or to an educational institution; foster child care payments; receipts from government-funded training programs; assistance from the Supplemental Nutrition Assistance Program (SNAP). "Low affordability community" means (1) a municipality or jurisdiction with less than 1,000,000 inhabitants in which 40% or less of its total year-round housing units are affordable, as determined by the Illinois Housing Development Authority during the exemption determination process under the Affordable Housing Planning and Appeal Act; (2) "D" zoning districts as now or hereafter designated in the Chicago Zoning Ordinance; or (3) a jurisdiction located in a municipality with 1,000,000 or more inhabitants that has been designated as a low affordability community by passage of a local ordinance by that municipality, specifying the census tract or property by permanent index number or numbers. "Maximum income limits" means the maximum regular income limits for 60% of area median income for the geographic area in which the multifamily building is located for multifamily programs as determined by the United States Department of Housing and Urban Development and published annually by the Illinois Housing Development Authority. A property may be deemed to have satisfied the maximum income limits with a weighted average if municipal, state, or federal laws, ordinances, rules, or regulations requires the use of a weighted average of no more than 60% of area median income for that property. "Maximum rent" means the maximum regular rent for 60% of the area median income for the geographic area in which the multifamily building is located for multifamily programs as determined by the United States Department of Housing and Urban Development and published annually by the Illinois Housing Development Authority. To be eligible for the reduced valuation defined in this Section, maximum rents are to be consistent with the Illinois Housing Development Authority's rules; or if the owner is leasing an affordable unit to a household with an income at or below the maximum income limit who is participating in qualifying income-based rental subsidy program, "maximum rent" means the maximum rents allowable under the guidelines of the qualifying income-based rental subsidy program. A property may be deemed to have satisfied the maximum rent with a weighted average if municipal, state, or federal laws, ordinances, rules, or regulations requires the use of a weighted average of no more than 60% of area median income for that property. "Qualifying income-based rental subsidy program" means a Housing Choice Voucher issued by a housing authority under Section 8 of the United States Housing Act of 1937, a tenant voucher converted to a project-based voucher by a housing authority or any other program administered or funded by a housing authority, the Illinois Housing Development Authority, another State agency, a federal agency, or a unit of local government where participation is limited to households with incomes at or below the maximum income limits as defined in this Section and the tenants' portion of the rent payment is based on a percentage of their income or a flat amount that does not exceed the maximum rent as defined in this Section. "Qualifying rehabilitation" means, at a minimum, compliance with local building codes and the replacement or renovation of at least 2 primary building systems to be approved for the reduced valuation under paragraph (1) of subsection (d) of this Section and at least 5 primary building systems to be approved for the reduced valuation under subsection (e) of this Section. Although the cost of each primary building system may vary, to be approved for the reduced valuation under paragraph (1) of subsection (d) of this Section, the combined expenditure for making the building compliant with local codes and replacing primary building systems must be at least $8 per square foot for work completed between January 1 of the year in which this amendatory Act of the 102nd General Assembly takes effect and December 31 of the year in which this amendatory Act of the 102nd General Assembly takes effect and, in subsequent years, $8 adjusted by the Consumer Price Index for All Urban Consumers, as published annually by the U.S. Department of Labor. To be approved for the reduced valuation under paragraph (2) of subsection (d) of this Section, the combined expenditure for making the building compliant with local codes and replacing primary building systems must be at least $12.50 per square foot for work completed between January 1 of the year in which this amendatory Act of the 102nd General Assembly takes effect and December 31 of the year in which this amendatory Act of the 102nd General Assembly takes effect, and in subsequent years, $12.50 adjusted by the Consumer Price Index for All Urban Consumers, as published annually by the U.S. Department of Labor. To be approved for the reduced valuation under subsection (e) of this Section, the combined expenditure for making the building compliant with local codes and replacing primary building systems must be at least $60 per square foot for work completed between January 1 of the year that this amendatory Act of the 102nd General Assembly becomes effective and December 31 of the year that this amendatory Act of the 102nd General Assembly becomes effective and, in subsequent years, $60 adjusted by the Consumer Price Index for All Urban Consumers, as published annually by the U.S. Department of Labor. "Primary building systems", together with their related rehabilitations, specifically approved for this program are: (1) Electrical. All electrical work must comply with | ||
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(A) installing individual equipment and appliance | ||
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(B) installing a new emergency service, including | ||
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(C) rewiring all existing feeder conduits ("home | ||
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(D) installing new in-wall conduits for | ||
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(E) replacing power wiring for receptacles, | ||
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(F) installing new light fixtures throughout the | ||
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(G) replacing, adding, or doing work as necessary | ||
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(H) installing a new main service, including | ||
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(I) installing new distribution panels, including | ||
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(2) Heating. All heating work must comply with | ||
| ||
(A) installing a new system to replace one of the | ||
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(i) piping and heat radiating units, | ||
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(ii) duct work, diffusers, and cold air | ||
| ||
(iii) any other type of existing heat | ||
| ||
(B) installing a new system to replace one of the | ||
| ||
(i) hot water/steam boiler; (ii) gas furnace; or (iii) any other type of existing heat | ||
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(3) Plumbing. All plumbing work must comply with | ||
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(4) Roofing. All roofing work must comply with | ||
| ||
(A) replacing all rotted roof decks and | ||
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(B) replacing or repairing leaking roof membranes | ||
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(5) Exterior doors and windows. Replace the exterior | ||
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(6) Floors, walls, and ceilings. Finishes must be | ||
| ||
(A) floors must have new carpeting, vinyl tile, | ||
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(B) walls must have new drywall, including joint | ||
| ||
(C) new ceilings must be either drywall, | ||
| ||
(7) Exterior walls. (A) replace loose or crumbling mortar and | ||
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(B) replace or paint wall siding and trim as | ||
| ||
(C) bring porches and balconies to a sound | ||
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(D) any combination of (A), (B), and (C). (8) Elevators. Where applicable, at least 4 of the | ||
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(A) replace or rebuild the machine room controls | ||
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(B) replace hoistway electro-mechanical items | ||
| ||
(C) replace hoistway wiring; (D) replace door operators and linkage; (E) replace door panels at each opening; (F) replace hall stations, car stations, and | ||
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(G) rebuild the car shell and refinish the | ||
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(9) Health and safety. (A) Install or replace fire suppression systems; (B) install or replace security systems; or (C) environmental remediation of lead-based | ||
| ||
(10) Energy conservation improvements undertaken to | ||
| ||
(A) installing or replacing reflective roof | ||
| ||
(B) installing or replacing R-49 roof insulation; (C) installing or replacing R-19 perimeter wall | ||
| ||
(D) installing or replacing insulated entry | ||
| ||
(E) installing or replacing Low E, insulated | ||
| ||
(F) installing or replacing WaterSense labeled | ||
| ||
(G) installing or replacing 90% or better sealed | ||
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(H) installing Energy Star hot water heaters; (I) installing or replacing mechanical | ||
| ||
(J) installing or replacing Energy Star | ||
| ||
(K) installing or replacing Energy Star certified | ||
| ||
(L) installing or replacing grading and | ||
| ||
(11) Accessibility improvements. All accessibility | ||
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(12) Any applicant who has purchased the property in | ||
| ||
(Source: P.A. 102-175, eff. 7-29-21; 102-893, eff. 5-20-22.) |
(35 ILCS 200/15-180)
Sec. 15-180. Homestead improvements. Homestead properties that have been
improved and residential structures on homestead property that have been
rebuilt following a catastrophic event are entitled to a homestead improvement
exemption, limited to $30,000 per year through December 31, 1997,
$45,000 beginning January 1, 1998 and through December 31, 2003, and $75,000
per year for that homestead property beginning
January 1, 2004
and thereafter, in fair cash value, when that
property
is owned and used exclusively for a residential purpose and upon demonstration
that a proposed increase in assessed value is attributable solely to a new
improvement of an existing structure or the rebuilding of a residential
structure following a catastrophic event. To be eligible for an exemption
under this Section after a catastrophic event, the residential structure must
be rebuilt within 2 years after the catastrophic event. The exemption for
rebuilt structures under this Section applies to the increase in value of the
rebuilt structure over the value of the structure before the catastrophic
event. The amount of the exemption shall be limited to the fair cash value
added by the new improvement or rebuilding and shall continue
for 4 years from
the date the improvement or rebuilding is completed and occupied, or until the
next following general assessment of that property, whichever is later.
A proclamation of disaster by the President of the United States or Governor
of the State of Illinois is not a prerequisite to the classification of an
occurrence as a catastrophic event under this Section. A "catastrophic event"
may include an occurrence of widespread or severe damage or loss of property
resulting from any catastrophic cause including but not limited to fire,
including arson (provided the fire was not caused by the willful action of an
owner or resident of the property), flood, earthquake, wind, storm, explosion,
or extended periods of severe inclement weather. In the case of a residential
structure affected by flooding, the structure shall not be eligible for this
homestead improvement exemption unless it is located within a local
jurisdiction which is participating in the National Flood Insurance Program.
In counties of less than 3,000,000 inhabitants, in addition to the notice
requirement under Section 12-30, a supervisor of assessments, county assessor,
or township or multi-township assessor responsible for adding an assessable
improvement to a residential property's assessment shall either notify a
taxpayer whose assessment has been changed since the last preceding assessment
that he or she may be eligible for the exemption provided under this Section or
shall grant the exemption automatically.
Beginning January 1, 1999, in counties of 3,000,000 or more inhabitants,
an application for a
homestead
improvement exemption for a residential structure that has been rebuilt
following a catastrophic event must be submitted to the Chief County Assessment
Officer with a valuation complaint and a copy of the building permit to rebuild
the structure. The Chief County Assessment Officer may require additional
documentation which must be provided by the applicant.
Notwithstanding Sections 6 and 8 of the State Mandates Act, no reimbursement by the State is required for the implementation of any mandate created by this Section.
(Source: P.A. 93-715, eff. 7-12-04.)
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(35 ILCS 200/15-185)
Sec. 15-185. Exemption for leaseback property and qualified leased property.
(a) Notwithstanding anything in this Code to
the
contrary, all property owned by a municipality with a population of over
500,000
inhabitants, a unit of local government whose jurisdiction includes
territory located in
whole or in part within a municipality with a population of over 500,000
inhabitants, or a municipality with home rule powers that is contiguous to a municipality with a population of over 500,000 inhabitants,
shall remain exempt from taxation and any leasehold interest in that property
shall not be
subject to taxation under Section 9-195 if
the
property is directly or indirectly leased, sold, or otherwise transferred to
another entity
whose property is not exempt and immediately thereafter is the subject of a
leaseback or
other agreement that directly or indirectly gives the municipality or unit of
local
government (i) a right to use, control, and possess the property or (ii) a
right to require
the other entity, or the other entity's designee or assignee, to use the
property in the
performance of services for the municipality or unit of local government. Property
shall no longer be exempt under this subsection as of the date when the right of
the
municipality or unit of local government to use, control, and possess the
property or to
require the performance of services is terminated and the municipality or unit
of local
government no longer has any option to purchase or otherwise reacquire the
interest in
the property which was transferred by the municipality or unit of local
government.
(b) Notwithstanding anything in this Code to
the
contrary, all property owned by a municipality with a population of over
500,000
inhabitants, a unit of local government whose jurisdiction includes
territory located in
whole or in part within a municipality with a population of over 500,000
inhabitants, or a municipality with home rule powers that is contiguous to a municipality with a population of over 500,000 inhabitants,
shall remain exempt from taxation and any leasehold interest in that property
is not
subject to taxation under Section 9-195 if the property, including dedicated public property, is used by a municipality or other unit of local government for the purpose of parking and is leased for continued use for the same purpose to another entity whose property is not exempt. If property located in a municipality with a population of more than 500,000 inhabitants is not subject to taxation due to its use for the purpose of parking, and any portion of the property is used for a purpose other than parking, that portion of the property shall be subject to taxation under Section 9-195 for the period of time during which it is used for that non-exempt purpose; provided, however, that the use of a portion of such property for a non-exempt purpose shall have no effect on (i) the exemption of the remaining portion of the property that continues to be used for an exempt purpose, as identified in this subsection, or (ii) the future exemption of that same portion of the property if it ceases to be used for a non-exempt purpose and returned to use for an exempt purpose as identified in this subsection. No taxes shall be assessed on any portion of the property identified in this subsection prior to the effective date of this amendatory Act of the 101st General Assembly. Any transaction described under this subsection must be undertaken in accordance with all appropriate federal laws and regulations. (c) For purposes of this Section, "municipality" means a municipality as defined
in
Section 1-1-2 of the Illinois Municipal Code, and "unit of local government"
means a unit
of local government as defined in Article VII, Section 1 of the Constitution of
the State of
Illinois. The provisions of this Section supersede and control over any
conflicting
provisions of this Code.
(Source: P.A. 101-551, eff. 1-1-20.)
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(35 ILCS 200/Tit. 5 heading) TITLE 5.
REVIEW AND EQUALIZATION
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(35 ILCS 200/Art. 16 heading) Article 16.
Review of Assessment Decisions
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(35 ILCS 200/Art. 16 Div. 1 heading) Division 1.
General provisions
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(35 ILCS 200/16-5)
Sec. 16-5.
Information from assessors to board of review and board of
appeals. The chief county assessment officer shall furnish to the board of
review or board of appeals all books, papers and
information in his or her
office requested by the board to assist it in the proper discharge of its
duties.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/16-8)
Sec. 16-8.
Books and records of chief county assessment officer.
(a) In
counties with 3,000,000 or more inhabitants, the chief county assessment
officer shall maintain records of the assessed value of each parcel of property
and shall enter upon the property record card of each town or city lot or
parcel of
land the elements (or basis) of valuation and computations that are taken into
consideration by the chief county assessment officer in ascertaining and
determining the fair
cash value of each town or city lot or parcel of land and of each improvement
thereon, including the elements (shown by percentages or otherwise) that were
taken into consideration as enhancing or detracting elements (such as depth,
corner, alley, railway or other elements).
The assessment officer shall maintain the records for at least 10 years.
Upon request by the board of appeals (until the first Monday in December 1998
and the board of
review beginning the first Monday in December 1998 and thereafter), the officer
shall immediately furnish all of the requested
records to the
board.
The records shall be available, on request, to the taxpayer.
The chief county assessment
officer shall certify, in writing, the amount of the assessment to the
board. If the records maintained by the chief county assessment officer at
the time the assessment is certified to the board under subsection (a)
contain none of the elements (or basis) of valuation for the parcel, then any
increase by the chief county assessment officer
shall be considered invalid by the board acting on
a complaint under Section 16-120; and no action by the board under
Section 16-120 shall result in an increase in the valuation for the parcel for
the current assessment year.
(b) In counties with 3,000,000 or more inhabitants, the notice given by
the chief county assessment officer to a taxpayer of a proposed increase in
assessment shall designate the reason for the increase. If a taxpayer files an
assessment complaint with the chief county assessment officer, the notification
to the taxpayer of a determination on the assessment complaint shall designate
the reason for the result.
(c) The provisions of this Section shall be applicable beginning with the
assessment for the 1997 tax year.
(Source: P.A. 89-718, eff. 3-7-97; 90-4, eff. 3-7-97.)
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(35 ILCS 200/16-10)
Sec. 16-10.
Summons by the board of review or
board of appeals. A board of review or
board of appeals may summon any assessor, deputy, or other person to appear
before it to be examined under oath concerning the method by which any
evaluation has been ascertained, and its correctness. Any person so summoned
who fails, without good cause, to appear or appearing refuses to submit to the
inquiry or answer questions asked by any member of the board, or any attorney
representing the board, shall be guilty of a petty offense.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/16-15)
Sec. 16-15.
Adjustments to prior year's assessments.
Each county clerk
shall compile final adjustments made during the preceding calendar year by the
State Property Tax Appeal Board to the aggregate assessed value of a school
district for which such adjustments are greater than $250,000 or 2% of the
aggregate assessed value of a school district, whichever is less, and report
that information to the Department. By July 1 annually, the Department shall
transmit the adjusted assessments reported since the prior July 1 to the
Illinois State Board of Education for purposes of calculating the amount of
State aid to be apportioned to the various school districts under the School
Code.
(Source: P.A. 86-237; 88-455.)
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(35 ILCS 200/Art. 16 Div. 2 heading) Division 2.
Boards of review
in counties of less than 3,000,000 inhabitants
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(35 ILCS 200/16-20)
Sec. 16-20.
Powers and duties of boards of review.
In counties with less
than 3,000,000 inhabitants, the board of review shall, in any year, whether
the year of the general assessment or not, perform the functions set forth in
Sections 16-25 through 16-90.
(Source: P.A. 86-345; 86-413; 86-1028; 86-1481; 88-455.)
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(35 ILCS 200/16-25)
Sec. 16-25.
Review after complaint by taxing bodies.
Any taxing body that
has an interest in an assessment made by any local assessment officer or
officers may have the assessment reviewed by the board of review by filing a
complaint in writing with the board within 30 calendar days after publication
of the assessment list under Section 12-10. All complaints shall identify and
describe the particular property and shall be filed with the board in
duplicate. The board shall make a determination as to the correct amount of the
assessment, but the board shall not increase the amount of the assessment
without first giving due notice and an opportunity to be heard to the taxpayer
affected.
(Source: P.A. 78-450; 88-455.)
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(35 ILCS 200/16-30)
Sec. 16-30.
Board of review meetings.
In counties with less than 3,000,000
inhabitants, the board of review may meet at times it deems necessary for
supervising and directing the clerk in the duties prescribed in this Article,
and shall meet on or before the first Monday each June to revise the assessment
of property. At the meeting, the board of review upon application of any
taxpayer or upon its own motion may revise the entire assessment of any
taxpayer or any part of the assessment as appears to it to be just. The
assessment of the property of any person shall not be increased unless that
person or his or her agent first has been notified in writing at the address
that appears on the assessment books, and been given an opportunity to be
heard. The meeting may be recessed as necessary.
(Source: P.A. 84-582; 88-455.)
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(35 ILCS 200/16-35)
Sec. 16-35. Adjournment of boards of review. The final adjournment of the
board of review in counties of less than 3,000,000 inhabitants shall be when the work for that assessment year is completed and the assessment
books certified to the county clerk but no later than March 15 of the following year.
(Source: P.A. 96-298, eff. 8-11-09.)
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(35 ILCS 200/16-40)
Sec. 16-40.
Prohibition of per diem compensation.
Except under Section
6-30, no per diem compensation shall be paid by the county board to any member
of the board of review.
(Source: P.A. 84-582; 88-455.)
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(35 ILCS 200/16-45)
Sec. 16-45.
Consolidated hearings.
In counties with less than
3,000,000 inhabitants, the board of review, on request of a taxpayer
complainant, shall consolidate 2 or more complaints into one hearing,
notwithstanding the provisions of Section 16-55 relating to the consideration
of complaints by townships or taxing districts. When it is impractical to do so
because the assessment books necessary to determine all complaints at one time
are not available, those complaints for which the necessary books are available
shall be consolidated.
(Source: P.A. 80-613; 88-455.)
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(35 ILCS 200/16-50)
Sec. 16-50.
Omitted property.
The Board of review shall assess all omitted
property as provided in Sections 9-265 and 9-270. An assessment of omitted
property by the board of review in the manner provided in this Code shall not
be subject to review by any succeeding board.
For the purpose of enforcing the provisions of this Code, the several taxing
bodies interested therein are hereby empowered to employ counsel to appear
before the board and take all necessary steps to enforce the assessment on such
omitted property.
(Source: P.A. 86-345; 86-413; 86-1028; 86-1481; 88-455.)
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(35 ILCS 200/16-55)
Sec. 16-55. Complaints. (a) On written complaint that any property is
overassessed or underassessed, the board shall review the assessment, and
correct it, as appears to be just, but in no case shall the property be
assessed at a higher percentage of fair cash value than other property in the
assessment district prior to equalization by the board or the Department. (b) The board shall include compulsory sales in reviewing and correcting assessments, including, but not limited to, those compulsory sales submitted by the complainant, if the board determines that those sales reflect the same property characteristics and condition as those originally used to make the assessment. The board shall also consider whether the compulsory sale would otherwise be considered an arm's length transaction. (c) If a complaint is filed by an attorney on behalf of a complainant, all notices and correspondence from the board relating to the appeal shall be directed to the attorney. The board may require proof of the attorney's authority to represent the taxpayer. If the attorney fails to provide proof of authority within the compliance period granted by the board pursuant to subsection (d), the board may dismiss the complaint. The Board shall send, electronically or by mail, notice of the dismissal to the attorney and complainant. (d) A
complaint to affect the assessment for the current year shall be filed on or before 30 calendar days after the date
of publication of the assessment list under Section 12-10. Upon receipt of a written complaint that is timely filed under this Section, the board of review shall docket the complaint. If the complaint does not comply with the board of review rules adopted under Section 9-5 entitling the complainant to a hearing, the board shall send, electronically or by mail, notification acknowledging receipt of the complaint. The notification must identify which rules have not been complied with and provide the complainant with not less than 10 business days to bring the complaint into compliance with those rules. If the complainant complies with the board of review rules either upon the initial filing of a complaint or within the time as extended by the board of review for compliance, then the board of review shall send, electronically or by mail, a notice of hearing and the board shall hear the complaint and shall issue and send, electronically or by mail, a decision upon resolution. Except as otherwise provided in subsection (c), if the complainant has not complied with the rules within the time as extended by the board of review, the board shall nonetheless issue and send a decision. The board of review may adopt rules allowing any party to attend and participate in a hearing by telephone or electronically. (d-5) Complaints and other written correspondence sent by the United States mail shall be considered filed as of the postmark date in accordance with Section 1.25 of the Statute on Statutes. Complaints and other written correspondence sent by a delivery service other than the United States Postal System shall be considered as filed as of the date sent as indicated by the shipper's tracking label. If allowed by board of review rule, complaints and other written correspondence transmitted electronically shall be considered filed as of the date received. (e) The board may also,
at any time before its revision of the assessments is completed in every year,
increase, reduce or otherwise adjust the assessment of any property, making
changes in the valuation as may be just, and shall have full power over the
assessment of any person and may do anything in regard thereto that it may deem
necessary to make a just assessment, but the property shall not be assessed at
a higher percentage of fair cash value than the assessed valuation of other
property in the assessment district prior to equalization by the board or the
Department. (f) No assessment shall be increased until the person to be affected
has been notified and given an opportunity to be heard, except as provided
below. (g) Before making any reduction in assessments of its own motion, the board
of review shall give notice to the assessor or chief county assessment officer
who certified the assessment, and give the assessor or chief county assessment
officer an opportunity to be heard thereon. (h) All complaints of errors in
assessments of property shall be in writing, and shall be filed by the
complaining party with the board of review, in the number of copies required by board of review rule. A copy shall
be filed by the board of review with the assessor or chief county assessment
officer who certified the assessment. (i) In all cases where a change in assessed
valuation of $100,000 or more is sought, the board of review shall also serve a
copy of the petition on all taxing districts as shown on the last available tax
bill at least 14 days prior to the hearing on the complaint. Service may be by electronic means if the taxing district consents to electronic service and provides the board of review with a valid e-mail address for the purpose of receiving service. All taxing
districts shall have an opportunity to be heard on the complaint. A taxing district wishing to intervene shall file a request to intervene with the board of review at least five days in advance of a scheduled hearing. If board of review rules require the appellant to submit evidence in advance of a hearing, then any evidence in support of the intervenor's opinion of assessed value must be submitted to the board of review and complainant no later than five calendar days prior to the hearing. Service shall be made as set forth in subsection (d-5), but if board of review rules allow complaints and correspondence to be transmitted electronically, then the intervenor's evidence shall be transmitted electronically. (i-5) If board of review rules require the appellant to submit evidence in advance of a hearing, then any evidence to support the assessor's opinion of assessed value must be submitted to the board of review and the complainant (or, if represented by an attorney, to the attorney) no later than five calendar days prior to the hearing. Service shall be made as set forth in subsection (d-5), but if board of review rules allow complaints and correspondence to be transmitted electronically, then the assessor's evidence shall be transmitted electronically. (j) Complaints
shall be classified by townships or taxing districts by the clerk of the board
of review. All classes of complaints shall be docketed numerically, each in its
own class, in the order in which they are presented, in books kept for that
purpose, which books shall be open to public inspection. Complaints shall be
considered by townships or taxing districts until all complaints have been
heard and passed upon by the board.
(Source: P.A. 98-322, eff. 8-12-13; 99-98, eff. 1-1-16; 99-579, eff. 7-15-16.)
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(35 ILCS 200/16-60)
Sec. 16-60.
Equalization within counties - Publication and hearing.
After notice and hearing as required by Section 12-40, the board of review
may increase or reduce the entire assessment, or the assessment of any class
included therein, if, in its opinion, the assessment has not been made upon the
proper basis. The board may also equalize the assessment in any multi-township
or township, or part thereof, or any portion of the county.
(Source: P.A. 86-345; 86-413; 86-1028; 86-1481; 88-455.)
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(35 ILCS 200/16-65)
Sec. 16-65. Equalization process. The board of review shall act as an
equalizing authority, if after equalization by the supervisor of assessments
the equalized assessed value of property in the county is not 33 1/3% of the
total fair cash value. The board shall, after notice and hearing as required by
Section 12-40, lower or raise the total assessed value of property in any
assessment district within the county so that the property, other than farm
and coal property assessed under Sections 10-110 through 10-140 and Sections
10-170 through 10-200, will be assessed at 33 1/3% of its fair cash value.
For each assessment district of the county, the board of review shall
annually determine the percentage relationship between the valuations at which
property other than farm and coal property is listed and the estimated 33 1/3%
of the fair cash value of such property. To make this analysis, the board
shall use at least 25 property transfers, or a combination of at least 25
property transfers and property appraisals, such information as may be
submitted by interested taxing bodies, or any other means as it deems proper
and reasonable. If there are not 25 property transfers available, or if these
25 property transfers do not represent a fair sample of the types of properties
and their proportional distribution in the assessment district, the board shall
select a random sample of properties of a number necessary to provide a
combination of at least 25 property transfers and property appraisals as much
as possible representative of the entire assessment district, and provide for
their appraisal. The township or multi-township assessor shall be notified of
and participate in the deliberations and determinations.
In assessment year 2011, the board of review shall consider compulsory sales in its equalization process. The board of review, in conjunction with the chief county assessment officer, shall determine the number of compulsory sales from the prior year for the purpose of revising and correcting assessments. The board of review shall determine if the number of compulsory sales is at least 25% of all property transfers within the neighborhood, township, multi-township assessment district, or other specific geographic region in the county for that class of property, but shall exclude from the calculation (i) all property transfers for which the property characteristics and condition are not the same as those characteristics and condition used to determine the assessed value and (ii) any property transfer that is not an arm's length transaction based on existing sales ratio study standards (except for compulsory sales). If the board determines that the number of compulsory sales is at least 25% of all property transfers within the defined geographic region for that class of property, then the board of review must determine (i) the median assessment level of arm's length transactions and (ii) the median assessment level of compulsory sales. If the median assessment level of compulsory sales is higher than the median assessment level of arm's length transactions, then compulsory sales shall be included in the arm's length transaction study and the board must calculate the new median assessment level. Assessed values of properties within the specific geographic area for that class of property must be revised to reflect this new median assessment level. The revised median assessment level shall be the basis for equalization as otherwise provided in this Section. With the ratio determined for each assessment
district, the board shall ascertain the amount to be added or
deducted from the aggregate assessment on property subject to local
assessment jurisdiction, other than farm and coal property, to produce a
ratio of assessed value to 33 1/3% of the fair cash value equivalent to 100%.
However, in determining the amount to be added to the
aggregate assessment on property subject to local jurisdiction in order
to produce a ratio of assessed value to 33 1/3% of the fair cash value
equivalent to 100%, the board shall not, in any one
year, increase or decrease the aggregate assessment of any assessment
district by more than 25% of the equalized valuation of the district
for the previous year, except that additions, deletions or depletions to
the taxable property shall be excluded in computing the 25% limitation.
The board shall complete the equalization by the date prescribed in Section
16-35 for the board's adjournment, and, within 10 days thereafter, shall report
the results of its work under this Section to the Department. At least 30 days
prior to its adjournment, the board shall publish a notice declaring whether
it intends to equalize assessments as provided in this Section. The notice
shall be published in a newspaper of general circulation in the county.
If the board fails to report to the Department within the required time, or if
the report discloses that the board has failed to make a proper and
adequate equalization of assessments, the Department shall direct,
determine, and supervise the assessment so that all assessments of property are
relatively just and equal as provided in Section 8-5.
(Source: P.A. 96-1083, eff. 7-16-10.)
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(35 ILCS 200/16-70)
Sec. 16-70. Determination of exemptions. The board of review shall hear and
determine the application of any person who is assessed on property claimed to
be exempt from taxation. However, the decision of the board shall not be
final, except as to homestead exemptions and exemptions provided under subsection (b) of Section 15-5. With the exception of homestead exemptions and exemptions provided under subsection (b) of Section 15-5, upon filing of any application for an exemption which would reduce the assessed valuation of any
property by more than $100,000, the owner shall deliver, in person or by mail,
a copy of the application to any municipality, school district, community
college district, and fire protection district in which the property is situated. Failure of a
municipality, school district, community college district, or fire protection district to receive the
notice shall not invalidate any exemption. The board shall give the
municipalities, school districts, community college districts, fire protection districts, and the
taxpayer an opportunity to be heard. The clerk of the board in all cases other
than homestead exemptions, under the direction of the board, shall make out and
forward to the Department, a full and complete statement of all the facts in
the case. The Department shall determine whether the property is legally liable
to taxation. It shall notify the board of review of its decision, and
the board shall correct the assessment if necessary. The decision of the
Department is subject to review under Sections 8-35 and 8-40. The extension of
taxes on any assessment shall not be delayed by any proceedings under this
Section, and, if the Department rules that the property is exempt, any taxes
extended upon the unauthorized assessment shall be abated or, if paid, shall be
refunded.
(Source: P.A. 102-815, eff. 5-13-22.)
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(35 ILCS 200/16-75)
Sec. 16-75.
Certificates of error.
The board of review shall, at any time
before judgment, if an error or mistake is discovered (other than errors of
judgment as to the valuation), in any assessment, issue to the person
erroneously assessed a certificate setting forth the nature of the error and
its cause or causes. The certificate when properly endorsed by the chief
county assessment officer, showing concurrence therein, and not otherwise, may
be used in evidence in any court of competent jurisdiction, and when so
introduced in evidence, shall become a part of the court records, and shall not
be removed from the files except upon the order of the court.
After the board of review has issued a certificate of error and it has been
properly endorsed by the chief county assessment officer, 2 copies of the
certificate shall be made and one copy given to the county clerk and one copy
to the collector. The county clerk shall keep records of the changes or
corrections made in the certificate and shall certify such corrections to the
collector so that he or she can account for the proper amount of taxes
chargeable to him or her.
(Source: P.A. 91-377, eff. 7-30-99.)
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(35 ILCS 200/16-80)
Sec. 16-80.
Reduced assessment of homestead property.
In any county
with
fewer than 3,000,000 inhabitants, if
the board of review
lowers the assessment of a particular parcel on which a
residence occupied by
the owner is situated, the reduced assessment, subject to equalization, shall
remain in effect for the remainder of the general assessment period as provided
in Sections 9-215 through 9-225, unless the taxpayer, county assessor, or
other interested party
can show substantial cause why the reduced assessment should not remain in
effect, or unless the decision of the board is reversed or modified upon
review.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/16-85)
Sec. 16-85.
Certification of assessment books.
The board of review in
counties with less than 3,000,000 inhabitants, shall, on or before the annual
date for adjournment as fixed by Section 16-35, complete its work and make the
entries in the assessment books required to make the assessment conform to the
changes made therein by the board of review, and shall attach to each book an
affidavit signed by at least 2 members of the board, which affidavit shall be
substantially in the following form: State of Illinois, County of ....,
We, and each of us, as a member of the board of review of the county of
.... in the State of Illinois, do solemnly swear that the book to which this
affidavit is attached contains a full and complete list of all the property in
the county subject to taxation for the year .... so far as we have been able to
ascertain, and that the assessed value set down opposite the description of a
property, is, in our opinion, a just and equal assessment of the property for
the purposes of taxation according to law, and that the footings of the columns
in the book are correct, to the best of our knowledge and belief.
Dated ....
(Source: P.A. 83-121; 88-455.)
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(35 ILCS 200/16-90)
Sec. 16-90.
Delivery of assessment books.
In counties with less than
3,000,000 inhabitants, when the books are completed, the board of review shall
deliver one set of the books to the county clerk, who shall file it in his or
her office; and one set to the chief county assessment officer. All of the
books shall be public records. All assessors' books shall be retained for a
period of 5 years, after which the County Board may order the officer having
custody of the books to dispose of them and to certify that fact, when
completed, to the county board. The assessment completed by the board of review
and certified to the county clerk, as equalized, shall be the assessment
upon which the taxes of that year shall be extended by the county clerk.
(Source: P.A. 83-1362; 88-455.)
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(35 ILCS 200/Art. 16 Div. 3 heading) Division 3.
Board of review;
counties of 3,000,000 or more
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(35 ILCS 200/16-95)
Sec. 16-95. Powers and duties of board of appeals or review; complaints. In counties with 3,000,000 or more inhabitants, until the first Monday in
December 1998, the board of appeals in any year shall, on complaint that any
property is overassessed or underassessed, or is exempt, review and order the
assessment corrected.
Beginning the first Monday in December 1998 and thereafter, in counties with
3,000,000 or more inhabitants, the board of review:
(1) shall, on written complaint of any taxpayer or | ||
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(2) may, upon written motion of any one or more | ||
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(3) shall, after the effective date of this | ||
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No assessment may be changed by the board on its own | ||
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(Source: P.A. 96-1553, eff. 3-10-11.)
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(35 ILCS 200/16-100)
Sec. 16-100.
Correction orders.
In counties with 3,000,000 or more
inhabitants, the board of appeals (until the first Monday in December
1998 and the board of review beginning the first Monday in December 1998
and thereafter) in any year shall order the county assessor
to correct any mistake or error (other than mistakes or errors of judgment as
to the valuation of any property) in the manner provided in Sections 14-10 and
16-145.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/16-105)
Sec. 16-105.
Time of meeting - Public records.
In counties with 3,000,000
or more inhabitants, the board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
shall meet on or before the second
Monday in September in each year for the purpose of revising the assessment of
property as provided for in this Code. The meeting may be adjourned from day
to day as may be necessary.
All hearings conducted by the board under this Code shall be
open
to the public. All files maintained by the board relating to the matters
specified in Sections 16-95, 16-100, and 16-140 shall be available for public
inspection during regular office hours. However, only the actual portions of
the income tax return relating to the property for which a complaint has been
filed shall be a public record. Copies of such records shall be furnished upon
request. The board may charge for the costs of copying, at 35¢ per page of
legal size or smaller and $1 for each larger page.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/16-110)
Sec. 16-110.
Notice of meetings - Filing complaints.
In counties with
3,000,000 or more inhabitants, at least one week before its meeting to revise
and correct assessments, the board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
shall publish a notice of the
time and place of that meeting. The board shall, from time to time, publish
notices which shall specify the date and place at which complaints
may be filed
for those townships or taxing districts for which property assessments have
been completed by the county assessor, and which will then be considered for
revision and correction at that time. All notices required by this Section may
provide for a revision and correction at the specified time of one or more
townships or taxing districts. All such notices shall be published once in at
least one newspaper of general circulation published in the county. The board
at the time and place fixed, and upon notice as provided in this
Section, may receive and hold hearings on all those complaints and revise and
correct assessments within those townships or taxing districts. Taxpayers
shall
have at least 20 days after the date of publication of the notice within which
to file complaints.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/16-115)
Sec. 16-115. Filing complaints. In counties with 3,000,000 or more
inhabitants, complaints that any property is overassessed or underassessed or
is exempt may be made by any taxpayer. Complaints that any property is
overassessed or underassessed or is exempt may be made by a taxing district
that has an interest in the assessment to
a board of review. All complaints
shall be in writing,
identify and describe the particular property, otherwise comply with the rules
in force, be either signed by the complaining party or his or her attorney or, if filed electronically, signed with the electronic signature of the complaining party or his or her attorney, and be
filed with the board of appeals
(until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter)
in at least duplicate. The board
shall forward one copy of each complaint to the county assessor.
Complaints by taxpayers and taxing districts and certificates of
correction by the county assessor
as provided in this Code shall be filed with the board according to
townships on or before the dates specified in the notices given in Section
16-110.
(Source: P.A. 97-1054, eff. 1-1-13.)
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(35 ILCS 200/16-120)
Sec. 16-120.
Decision on complaints.
In counties with 3,000,000 or more
inhabitants, at its meeting for the purpose of revising and correcting the
assessments, the board of appeals
(until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter),
upon complaint filed by a taxpayer or taxing district as
prescribed in this Code, may revise the entire assessment of any taxpayer, or
any part thereof, and correct the same as shall appear to the board to be just.
The assessment of the property of any taxpayer shall not be increased unless
that taxpayer or his agent shall first have been notified in writing and been
given an opportunity to be heard.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/16-125)
Sec. 16-125. Hearings. In counties with 3,000,000 or more inhabitants,
complaints filed with the board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
shall be classified by townships.
All complaints shall be docketed numerically, in the order in which they are
presented, as nearly as possible, in books or computer records kept for that
purpose, which shall be open to public inspection. The complaints shall be
considered by townships until they have been heard and passed upon by the
board.
After completing final action on all matters in a township, the
board shall transmit such final actions to the county assessor.
A hearing upon any complaint shall not be held until the taxpayer affected
and the county assessor have each been notified and have been given an
opportunity to be heard. All hearings shall be open to the public and the board
shall sit together and hear the representations of the
interested
parties or their representatives. An order for a correction of any
assessment shall not be made unless both commissioners of the board, or a
majority of the members in the case of a board of review, concur
therein, in which case, an order for correction shall be made in open session and
entered in the records of the board. When an assessment is ordered corrected,
the board shall transmit a computer printout of the results, or
make
and sign a brief written statement of the reason for the change and the manner
in which the method used by the assessor in making the assessment was
erroneous, and shall deliver a copy of the statement to the county assessor.
Upon request the board shall hear any taxpayer in opposition to a proposed
reduction in any assessment.
The board may destroy or otherwise dispose of complaints and
records pertaining thereto after the lapse of 5 years from the date
of
filing.
(Source: P.A. 97-1054, eff. 1-1-13.)
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(35 ILCS 200/16-130)
Sec. 16-130. Exemption procedures; board of appeals; board of
review. Whenever the board of appeals
(until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter)
in any county with 3,000,000 or more inhabitants determines that any
property is or is not exempt from taxation, the decision of the board shall not
be final, except as to homestead exemptions and exemptions provided under subsection (b) of Section 15-5. With the exception of homestead exemptions and exemptions provided under subsection (b) of Section 15-5, upon filing of any application
for an exemption which would, if approved, reduce the assessed valuation of any
property by more than $100,000, other than a homestead exemption, the owner
shall give timely notice of the application by mailing a copy of it to any
municipality, fire protection district, school district, and community college district in which such
property is situated. Failure of a municipality, fire protection district, school district, or community
college district to receive the notice shall not invalidate any exemption. The
board shall give the municipalities, fire protection districts, school districts, and community college
districts and the taxpayer an opportunity to be heard. In all exemption cases
other than homestead exemptions, the secretary of the board shall
comply with the provisions of Section 5-15. The Department shall then determine
whether the property is or is not legally liable to taxation. It shall notify
the board of its decision and the board shall correct the assessment
accordingly, if necessary. The decision of the Department is subject to review
under Sections 8-35 and 8-40. The extension of taxes on any assessment shall
not be delayed by any proceedings under this paragraph, and, in case the
property is determined to be exempt, any taxes extended upon the unauthorized
assessment shall be abated or, if already paid, shall be refunded.
(Source: P.A. 102-815, eff. 5-13-22.)
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(35 ILCS 200/16-135)
Sec. 16-135. Omitted property; Notice provisions. In counties with
3,000,000 or more inhabitants, the owner of property and the executor,
administrator, or trustee of a decedent whose property has been omitted
in the assessment in any year or years or on which a tax for which the property
was liable has not been paid, and the several taxing bodies interested therein,
shall be given at least 30 days notice in writing by the board of appeals
(until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter) or
county assessor of the hearing on the proposed assessments of the omitted
property. The board or assessor shall have full power to examine the owner, or
the executor, administrator, trustee, legatee, or heirs of the decedent, or
other person concerning the ownership, kind, character, amount and the value of
the omitted property.
If the board determines that the property of any decedent was omitted
from assessment during any year or years, or that a tax for which
the property was liable, has not been paid, the board shall direct the county
assessor to assess the property. However, if the county assessor, on his or
her own initiative, makes such a determination, then the assessor shall assess
the property. No charge for tax of previous years shall be made against any
property prior to the date of ownership of the person owning the property
at the time the liability for such omitted tax is first ascertained.
Ownership as used in this Section refers to bona fide legal
and equitable titles or interests acquired for value and without notice of
the tax, as may appear by deed, deed of trust, mortgage, certificate of
purchase or sale, or other form of contract. No such charge for tax of previous
years shall be made against any property if: (1) the assessor failed to notify the board of review | ||
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(2) the property was last assessed as unimproved, | ||
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(3) the owner of the property gave notice as required | ||
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(4) the assessor received a building permit for the | ||
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(5) the assessor received a plat map, plat of survey, | ||
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(6) the assessor received a real estate transfer | ||
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(7) the property was the subject of an assessment | ||
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The assessment of omitted property by the county assessor may be reviewed by
the board in the same manner as other assessments are reviewed
under the provisions of this Code and when so reviewed, the assessment shall
not thereafter be subject to review by any succeeding board.
For the purpose of enforcing the provisions of this Code, relating to
property omitted from assessment, the taxing bodies interested
therein are hereby empowered to employ counsel to appear before the board
or assessor (as the case may be) and take all necessary steps to enforce
the assessment on the omitted property.
(Source: P.A. 96-1553, eff. 3-10-11.)
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(35 ILCS 200/16-140)
Sec. 16-140. Omitted property. In counties with 3,000,000 or more
inhabitants, the board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
in any year shall direct the county assessor,
in accordance with Section 16-135, when he or she fails to do so on his or her
own initiative, to assess all property which has not been assessed, for any
reason, and enter the same upon the assessment books and to list and assess all
property that has been omitted in the assessment for the current year and not more
than 3 years prior to the current year. If the
tax for which that property was liable has not been paid or if any property,
by reason of defective description or assessment thereof, fails to pay taxes
for any year or years, the property, when discovered by the board shall be
listed and assessed by the county assessor. The board may order the county
assessor to make such alterations in the description of property as it deems
necessary. No charge for tax of previous years shall be made against any
property if: (1) the assessor failed to notify the board of review | ||
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(2) the property was last assessed as unimproved, | ||
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(3) the owner of the property gave notice as required | ||
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(4) the assessor received a building permit for the | ||
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(5) the assessor received a plat map, plat of survey, | ||
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(6) the assessor received a real estate transfer | ||
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(7) the property was the subject of an assessment | ||
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The board shall hear complaints and revise assessments of any
particular parcel of property of any person identified and described in a
complaint filed with the board and conforming to the requirements of Section
16-115. The board shall make revisions in no other cases.
(Source: P.A. 96-1553, eff. 3-10-11.)
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(35 ILCS 200/16-145)
Sec. 16-145.
Assessment list changes.
In counties with 3,000,000 or more
inhabitants, the board of appeals
(until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter),
in revising assessments in any year, shall
require the county assessor to note all changes in the valuation of property
upon an assessment list and books certified by the county assessor.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/16-147)
Sec. 16-147.
Reduced assessment of homestead property.
In any county with
3,000,000 or more inhabitants, if
the board of review or board of appeals
lowers the assessment of a particular parcel on which a residence occupied by
the owner is situated,
the reduced assessment, subject to equalization, shall
remain in effect for the remainder of the general assessment period as provided
in Sections 9-215 through 9-225, unless the taxpayer, county assessor, or
other interested party
can show substantial cause why the reduced assessment should not remain in
effect, or unless the decision of the board is reversed or modified upon
review.
(Source: P.A. 89-671, eff. 8-14-96.)
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(35 ILCS 200/16-150)
Sec. 16-150.
Certification of assessment books.
In counties with 3,000,000
or more inhabitants, the board of appeals
(until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter)
shall, on or before the annual date
for final adjournment as fixed by this Section, complete its work, and order
the county assessor to make those entries in the assessment books and lists as
may be required to make the assessments conform with the changes directed to be
made therein by the board. The county assessor and a majority of the members
of the board shall attach to each of the assessment books in the
possession of the county assessor and the county clerk an affidavit signed by
the county assessor and a majority of the members of the board, which
affidavit shall be in substantially the following form:
State of Illinois) ) ss.County of .......)
We, and each of us, as county assessor and as members of the (board of
appeals or board of review) of the County of ...., in the State of Illinois, do
solemnly swear that the books .... in number .... to which this affidavit is
attached, contain a full and complete list of all the property in this county
subject to taxation for the year (insert year) so far as we have
been able to ascertain them, and that the assessed value set down in the proper
column opposite the several kinds and descriptions of property, is, in our
opinion, a just and equal assessment of the property for the purposes of
taxation according to law, and that the footings of the several columns in
these books are correct to the best of our knowledge and belief.
The final date of adjournment of the board shall be 60 days
after the date of the last delivery to it of the assessment books for any
township or taxing district.
(Source: P.A. 91-357, eff. 7-29-99.)
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(35 ILCS 200/16-155)
Sec. 16-155.
Use of certified assessments.
In counties with 3,000,000 or
more inhabitants, the assessments of property after review by the board of
appeals (until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter)
shall be certified to the county clerk and shall be the basis of that
clerk's reports of assessments to the Department and, as equalized, shall be
used by the county clerk in ascertaining tax rates and extending taxes.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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(35 ILCS 200/Art. 16 Div. 4 heading) Division 4.
Property Tax Appeal Board
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(35 ILCS 200/16-160)
Sec. 16-160. Property Tax Appeal Board; process. In counties with
3,000,000 or more inhabitants, beginning with assessments made for the 1996
assessment year for residential property of 6 units or less and beginning with
assessments made for the 1997 assessment year for all other property, and for
all property in any county
other than a county with 3,000,000 or more inhabitants, any taxpayer
dissatisfied with the decision of a board of review or board of appeals as
such
decision pertains to the assessment of his or her property for taxation
purposes, or any taxing body that has an interest in the decision of the board
of
review or board of appeals on an assessment made by any local assessment
officer,
may, (i) in counties with less than 3,000,000 inhabitants within 30 days
after the date of written notice of the decision of
the board of review or (ii) in assessment year 1999 and thereafter
in counties with 3,000,000 or more inhabitants within 30 days after the
date of the board of review notice or within 30 days
after the date that the board of review transmits to the
county assessor pursuant to Section 16-125 its final action on
the township
in which the property is located, whichever is later,
appeal the
decision to the
Property Tax Appeal Board for review. In any appeal where the board of review
or board of appeals has given written
notice of the hearing to the taxpayer 30 days before the hearing, failure to
appear at the board of review or board of appeals hearing shall be grounds
for dismissal of the
appeal unless a continuance is granted to the taxpayer. If an appeal is
dismissed for failure to appear at a board of review or board of appeals
hearing, the Property Tax
Appeal Board shall have no jurisdiction to hear any subsequent appeal on that
taxpayer's complaint. Such taxpayer or taxing body, hereinafter called the
appellant, shall file a petition with the clerk of the Property Tax Appeal
Board, setting forth the facts upon which he or she bases the objection,
together with a statement of the contentions of law which he or she desires to
raise, and the relief requested. If a petition is filed by a taxpayer, the
taxpayer is precluded from filing objections based upon valuation, as may
otherwise be permitted by Sections 21-175 and 23-5. However, any taxpayer not
satisfied with the decision of the board of review or board of appeals as
such decision pertains to
the assessment of his or her property need not appeal the decision to the
Property Tax Appeal Board before seeking relief in the courts.
The changes made by this amendatory Act of the 91st General Assembly shall be
effective beginning
with the 1999 assessment year.
An association may, on behalf of all or several of the owners that constitute the association, file an appeal to the Property Tax Appeal Board or intervene in an appeal to the Property Tax Appeal Board filed by a taxing body. For purposes of this Section, "association" means: (1) a common interest community association, as that term is defined in Section 1-5 of the Common Interest Community Association Act; (2) a unit owners' association, as that term is defined in subsection (o) of Section 2 of the Condominium Property Act; or (3) a master association, as that term is defined in subsection (u) of Section 2 of the Condominium Property Act. (Source: P.A. 102-1000, eff. 1-1-23.)
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(35 ILCS 200/16-165)
Sec. 16-165.
Forms for appeal.
The Property Tax Appeal Board shall supply
forms for appeal to the Boards of Review or Boards of Appeals. Each Board
of Review or Board of Appeals shall provide
such forms to each person or taxing body entitled to appeal a decision of
the
Board of Review or Board of Appeals.
(Source: P.A. 88-455; 89-671, eff. 8-14-96.)
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(35 ILCS 200/16-170)
Sec. 16-170.
Hearings.
A hearing shall be granted if any party to the appeal
so requests, and, upon motion of any party to the appeal or by direction of
the Property Tax Appeal Board, any appeal may be set down for a hearing,
with proper notice to the interested parties. Notice to all interested
taxing bodies shall be deemed to have been given when served upon the
State's Attorney of the county from which the appeal has been taken.
Hearings may be held before less than a majority of the members of the
Board, and the chairman may assign members or hearing officers to hold
hearings. Such hearings shall be open to the public and shall be conducted in
accordance with the rules of practice and procedure promulgated by
the Board. The Board, any member or hearing officer may require the
production of any books, records, papers or documents that may be material
or relevant as evidence in any matter pending before it and necessary for
the making of a just decision.
(Source: P.A. 76-689; 88-455.)
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(35 ILCS 200/16-175)
Sec. 16-175.
Subpoenas.
The Chairman of the Property Tax Appeal Board or
his or her designee may issue subpoenas which shall be served by any person
lawfully authorized to serve a subpoena under the laws of the State of
Illinois. In case of disobedience to a subpoena, the Board may petition any
circuit court of the State for an order requiring the attendance and testimony
of witnesses. Witnesses attending any hearing held by the Property Tax Appeal
Board, pursuant to any subpoena, shall be paid the same fees and mileage that
are paid witnesses in the circuit courts of the State.
(Source: P.A. 83-1250; 88-455.)
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(35 ILCS 200/16-180)
Sec. 16-180. Procedure for determination of correct assessment. The Property
Tax Appeal Board shall establish by rules an informal procedure for the
determination of the correct assessment of property which is the subject of an
appeal. The procedure, to the extent that the Board considers practicable,
shall eliminate formal rules of pleading, practice and evidence, and except
for any reasonable filing fee determined by the Board, may provide that costs
shall be in the discretion of the Board. A copy of the appellant's petition
shall be mailed or sent by electronic means by the clerk of the Property Tax Appeal Board to the board
of review whose decision is being appealed. In all
cases where a change in
assessed valuation of $100,000 or more is sought, the board of review
shall
serve a copy of the petition on all taxing districts as shown on the last
available tax bill. The chairman of the Property Tax Appeal Board shall
provide for the speedy hearing of all such appeals. Each appeal shall be
limited to the grounds listed in the petition filed with the Property Tax
Appeal Board. All appeals shall be
considered de novo and the Property Tax Appeal Board shall not be limited to the evidence presented to the board of review of the county. A party participating in the hearing before the Property Tax Appeal Board is entitled to introduce evidence that is otherwise proper and admissible without regard to whether that evidence has previously been introduced at a hearing before the board of review of the county. Where no complaint has been made to the board
of review of the county where the property is located
and the appeal is
based solely on the effect of an equalizing factor assigned to all property
or to a class of property by the board of review, the
Property Tax Appeal
Board shall not grant a reduction in assessment greater than the
amount that was added as the result of the equalizing factor.
The provisions added to this Section by this amendatory Act of the 93rd
General Assembly shall be construed as declaratory of existing law and not as a
new enactment.(Source: P.A. 99-626, eff. 7-22-16.)
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(35 ILCS 200/16-183) Sec. 16-183. Compulsory sales. The Property Tax Appeal Board shall consider compulsory sales of comparable properties for the purpose of revising and correcting assessments, including those compulsory sales of comparable properties submitted by the taxpayer.
(Source: P.A. 96-1083, eff. 7-16-10.) |
(35 ILCS 200/16-185)
Sec. 16-185. Decisions. The Board shall make a decision in each appeal or
case appealed to it, and the decision shall be based upon equity and the weight
of evidence and not upon constructive fraud, and shall be binding upon
appellant and officials of government. The extension of taxes on any
assessment so appealed shall not be delayed by any proceeding before the Board,
and, in case the assessment is altered by the Board, any taxes extended upon
the unauthorized assessment or part thereof shall be abated, or, if already
paid, shall be refunded with interest as provided in Section 23-20.
The decision or order of the Property Tax Appeal Board in any such
appeal, shall, within 10 days thereafter, be certified at no charge to
the appellant and to the proper authorities, including the board of
review or board of appeals whose decision was appealed, the county clerk
who extends taxes
upon the assessment in question, and the county collector who collects
property taxes upon such assessment. The final administrative decision of the Property Tax Appeal Board shall be deemed served on a party when a copy of the decision is: (1) deposited in the United States Mail, in a sealed package, with postage prepaid, addressed to that party at the address listed for that party in the pleadings; except that, if the party is represented by an attorney, the notice shall go to the attorney at the address listed in the pleadings; or (2) sent electronically to the party at the e-mail addresses provided for that party in the pleadings. The Property Tax Appeal Board shall allow each party to designate one or more individuals to receive electronic correspondence on behalf of that party and shall allow each party to change, add, or remove designees selected by that party during the course of the proceedings. Decisions and all electronic correspondence shall be directed to each individual so designated.
If the Property Tax Appeal Board renders a decision lowering the
assessment of a particular parcel after the deadline for filing complaints
with the board of review or board of appeals or after adjournment of the
session of
the board of review or board of appeals at which assessments for the
subsequent year or years of the same general assessment period, as provided in Sections 9-215 through 9-225, are
being considered, the taxpayer may, within 30 days after the date of
written notice of the Property Tax Appeal Board's decision, appeal the
assessment for such subsequent year or years directly to the Property Tax
Appeal Board.
If the Property Tax Appeal Board renders a decision lowering the
assessment of a particular parcel on which a residence
occupied by the
owner is situated, such reduced assessment, subject to equalization, shall
remain in effect for the remainder of the general assessment period as provided
in Sections 9-215 through 9-225, unless that parcel is subsequently sold in
an arm's length transaction establishing a fair cash value for the parcel that
is different from the fair cash value on which the Board's assessment is
based, or unless the decision of the Property Tax Appeal Board is reversed
or modified upon review.
(Source: P.A. 99-626, eff. 7-22-16; 100-216, eff. 8-18-17.)
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(35 ILCS 200/16-190)
Sec. 16-190. Record of proceedings and orders.
(a) The Property Tax Appeal
Board shall keep a record of its proceedings and orders and the record shall be
a public record. In all cases where the contesting party is seeking a change of
$100,000 or more in assessed valuation, the contesting party must provide a
court reporter at his or her own expense. The original certified transcript of
such hearing shall be forwarded to the Springfield office of the Property Tax
Appeal Board and shall become part of the Board's official record of the
proceeding on appeal. Each year the Property Tax Appeal Board shall publish a
volume containing a synopsis of representative cases decided by the Board
during that year. The publication shall be organized by or cross-referenced by
the issue presented before the Board in each case contained in the
publication. The publication shall be available for inspection by the public at
the Property Tax Appeal Board offices and copies shall be available for a
reasonable cost, except as provided in Section 16-191.
(b) The Property Tax Appeal Board shall provide annually, no later than
February 1, to the Governor and the General Assembly a report that contains for
each county the following:
(1) the total number of cases for commercial and | ||
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(2) the total number of cases for commercial and | ||
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(3) the total change in assessed value based on the | ||
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(c) The requirement for providing a report to the General Assembly shall be
satisfied by filing copies of the report with the following:
(1) the Speaker of the House of Representatives;
(2) the Minority Leader of the House of | ||
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(3) the Clerk of the House of Representatives;
(4) the President of the Senate;
(5) the Minority Leader of the Senate;
(6) the Secretary of the Senate;
(7) the Commission on Government Forecasting and | ||
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(8) the State Government Report Distribution Center | ||
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(Source: P.A. 100-1148, eff. 12-10-18.)
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(35 ILCS 200/16-191)
Sec. 16-191.
Publications for Chief County Assessment Officers.
The
Property Tax Appeal Board shall annually distribute to each chief county
assessment officer, free of charge, one copy of the volume published
pursuant to Section 16-190 and one copy of
any other publication produced by the Property Tax Appeal Board, upon
request.
In addition, in counties with 3,000,000 or more inhabitants, the Property
Tax
Appeal Board shall electronically distribute every 30 days to the chief county
assessment
officer, free of charge, appeal information containing the following:
(1) appeal year and appeal docket number;
(2) Property Tax Appeal Board class and requested | ||
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(3) appellant name;
(4) permanent index number or numbers;
(5) scheduled hearing dates;
(6) final assessed value determined by the Property | ||
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(7) date case closed at Property Tax Appeal Board;
(8) reason for action;
(9) intervenor name; and
(10) intervenor representatives.
(Source: P.A. 93-248, eff. 7-22-03.)
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(35 ILCS 200/16-195)
Sec. 16-195.
Review of decisions.
Final administrative decisions of
the Property Tax Appeal Board are subject to review under the provisions of the
Administrative Review Law, except that in every case where a change in
assessed valuation of $300,000 or more was sought, that review shall be
afforded directly in the Appellate Court for the district in which the property
involved in the Board's decision is situated, and not in the circuit court. The
Property Tax Appeal Board shall certify the record of its proceedings only if
the taxpayer or other entity seeking review under the Administrative Review Law
pays to it for each page of legal size or smaller, the sum of 75¢ per page for
testimony taken before the Board and 25¢ per page for all other matters
contained in the record, and for any page larger than legal size the sum of $1,
except that these charges may be waived when the Board is satisfied that the
aggrieved party cannot afford to pay such charges. There shall be no charge to
the taxpayer or other entity for certification by the Property Tax Appeal Board
of any pages of the record which are furnished for inclusion in the record by
the taxpayer or other entity seeking review. If payment for the record is not
made by the taxpayer or other entity within 30 days after notice from the Board
or the Attorney General of the cost thereof, the court in which the proceeding
is pending, on motion of the Board, shall dismiss the complaint.
(Source: P.A. 87-1189; 88-455.)
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(35 ILCS 200/Art. 16 Div. 5 heading) Division 5.
Department of Revenue
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(35 ILCS 200/16-200)
Sec. 16-200.
Review of farmland and coal assessments.
Assessments in each
county made under Sections 10-110 through 10-140 and 10-170 through 10-200
shall be subject to review by the Department to determine whether they are
being made in accordance with those Sections. If it appears to the Department
that local assessing officials are not assigning values determined under the
Sections cited above, the Department may order a reassessment under Section
13-10 or may order that the Board of Review reconvene to correct those
assessments.
(Source: P.A. 80-1386; 88-455.)
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(35 ILCS 200/16-205)
Sec. 16-205.
Limitation on Department review of individual assessments.
Nothing in this Code shall be construed to give the Department any power,
jurisdiction or authority to review, revise, correct or change any individual
assessment made by any local assessment officer.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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(35 ILCS 200/Art. 17 heading) Article 17.
State Equalization Process
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(35 ILCS 200/17-5)
Sec. 17-5.
Equalization among counties.
The Department shall act as an
equalizing authority. It shall examine the abstracts of property assessed for
taxation in the counties and in the assessment districts in counties having
assessment districts, as returned by the county clerks, and shall equalize the
assessments between counties as provided in this Code. Except as hereinafter
provided, the Department shall lower or raise the total assessed value of
property in each county as returned by the county clerk, other than
property
assessed under Sections 10-110 through 10-140 and 10-170 through 10-200, so
that the property will be assessed at 33 1/3% of its fair cash value.
The Department shall annually determine the percentage relationship, for each
county of the State, between the valuations at which locally-assessed property,
other than property assessed under the Sections 10-110 through 10-140 and
10-170 through 10-200, as listed by assessors and revised by boards
of review, and the estimated 33 1/3% of the fair cash value of
the
property. To make this analysis, the Department shall use property transfers,
property appraisals, and other means as it deems proper and reasonable.
With the ratio determined for each county, the Department shall then
determine the percentage to be added to or deducted from the aggregate reviewed
assessment on property subject to local assessment jurisdiction, other than
property assessed under the Sections cited above, to produce a ratio of
assessed value to 33 1/3% of the fair cash value equivalent to 100%.
(Source: P.A. 91-555, eff. 1-1-00.)
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(35 ILCS 200/17-10)
Sec. 17-10. Sales ratio studies. The Department shall monitor the
quality of local assessments by designing, preparing and using ratio studies,
and shall use the results as the basis for equalization decisions. In
compiling sales ratio studies, the Department shall exclude from the reported
sales price of any property any amounts included for personal property and,
for sales occurring through December 31, 1999, shall exclude
seller paid points. The Department shall not include in its sales ratio
studies sales of property which have been platted and for which an increase in
the assessed valuation is restricted by Section 10-30.
The Department shall not include in its sales ratio studies the initial sale
of residential property that has been converted to condominium property. The Department shall include compulsory sales occurring on or after January 1, 2011 in its sales ratio studies. The Department shall also consider whether the compulsory sale would otherwise be considered an arm's length transaction, based on existing sales ratio study standards.
When the declaration
required under the Real Estate Transfer Tax Law contains financing information
required under Section 31-25, the Department shall adjust sales prices to
exclude seller-paid points and shall adjust sales prices to "cash value" when
seller related financing is used that is different than the prevailing cost of
cash. The prevailing cost of cash for sales occurring on or after January 1,
1992 shall be established as the monthly average 30-year fixed Primary Mortgage
Market Survey rate for the North Central Region as published weekly by the
Federal Home Loan Mortgage Corporation, as computed by the Department, or such
other rate as determined by the Department. This rate shall be known as the
survey rate. For sales occurring on or after January 1, 1992, through
December 31, 1999, adjustments in
the prevailing cost of cash shall be made only after the survey rate has been
at or above 13% for 12 consecutive months and will continue until the survey
rate has been below 13% for 12 consecutive months.
For sales occurring on or after January 1, 2000, adjustments for seller paid
points and adjustments in the prevailing cost of cash shall be made only after
the survey rate has been at or above 13% for 12 consecutive months and will
continue until the survey rate has been below 13% for 12 consecutive months. The Department shall make
public its adjustment procedure upon request.
(Source: P.A. 96-1083, eff. 7-16-10.)
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(35 ILCS 200/17-15)
Sec. 17-15.
Tentative equalization factor.
The Department shall forward to
the County Clerk of each county in each year its estimate of the percentage,
established under Section 17-5, to be added to or deducted from the aggregate
of the locally assessed property in that county, other than property assessed
under Sections 10-110 through 10-140 and 10-170 through 10-200. The percentage
relationship to be certified to each county
by the Department as provided by Section 17-25 shall be determined by the ratio
between the percentage estimate so made and forwarded, as provided by this
Section, and the level of assessments of the assessed valuations as made by the
assessors and thereafter finally revised by the board of review of that county. Such estimate shall be forwarded by the Department
to
the County Clerk of any County within 15 days after the chief county
assessment officer files with the Department an abstract of the assessments
of the locally assessed property in the county, as finally
revised. The abstract shall be in substantially the same form as
required of the County Clerk by Sections 9-250 and 9-255 after
completion of the revisions thereafter to be made by the board of review of the
county, except that the abstract shall
specify separately the amount of omitted property, and the amount of
improvements upon property assessed for the first time in that year.
The chief county assessment officer shall forward the abstract to the
Department within 30 days after returning the county assessment books to the
county board of review.
(Source: P.A. 91-555, eff. 1-1-00.)
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(35 ILCS 200/17-20)
Sec. 17-20. Hearing on tentative equalization factor. The Department
shall, after publishing its tentative equalization factor and giving notice
of hearing to the public in a newspaper of general circulation in the county,
hold a hearing on its estimate not less than 10 days nor more than 30 days from
the date of the publication. The notice shall state the provided hearing platform and accessibility instructions, date, and time of the
hearing, the basis for
the estimate of the Department, and further information as the Department may
prescribe. The Department shall, after giving a hearing to all interested
parties and opportunity for submitting testimony and evidence in support of or
adverse to the estimate as the Department considers requisite, either confirm
or revise the estimate so as to correctly represent the considered judgment of
the Department respecting the estimated percentage to be added to or deducted
from the aggregate assessment of all locally assessed property in the county
except property assessed under Sections 10-110 through 10-140 or 10-170 through
10-200. Within 30 days after the conclusion of the hearing the Department
shall mail to the County Clerk, by certified mail, its determination with
respect to such estimated percentage to be added to or deducted from the
aggregate assessment.
(Source: P.A. 102-1019, eff. 1-1-23.)
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(35 ILCS 200/17-25)
Sec. 17-25.
Application of final equalization factor.
The assessments of
all property, other than property assessed under Sections 10-110 through 10-140
and 10-170 through 10-200, as returned by the county clerks, shall be
equalized by adding to the aggregate assessed value thereof in every county in
which the Department finds the valuation to be less than 33 1/3% of the fair
cash value of the property, the rate per cent which will raise the aggregate
assessed valuation to 33 1/3% of fair cash value, and by deducting from the
aggregate assessed value thereof, in every county in which the
Department finds the valuation to be more than 33 1/3% of the fair cash value,
the rate per cent which will reduce the aggregate assessed valuation to
33 1/3% of fair cash value.
However, no equalization factor shall be certified by the Department to
raise or reduce the aggregate assessed value of any county in
which
the aggregate assessed value of property other than that assessed under the
Sections cited above, is more than 99% and less than 101% of 33 1/3% of fair
cash value.
(Source: P.A. 91-555, eff. 1-1-00.)
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(35 ILCS 200/17-30)
Sec. 17-30.
Certification of final equalization factor.
When the
Department has
completed its equalization of assessments in each year, it shall certify to
each county clerk the percentage finally determined by it
to be added to or
deducted from the listed or assessed valuation of property in the county as
returned by the county clerk.
(Source: P.A. 91-555, eff. 1-1-00.)
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(35 ILCS 200/17-35)
Sec. 17-35.
Certification of assessments.
The Department shall certify to the county clerks of the proper
counties the assessments made by it on certified pollution control
facilities, low sulfur dioxide emission coal fueled devices and on property
owned or used by railroad companies operating within this State, along with the
distribution of those railroad assessments among the respective taxing
districts within the counties. The county clerks shall extend the taxes for all
purposes on the amounts so certified, in the same manner as taxes are extended
against other property in the taxing districts in which the pollution control
facilities, low sulfur dioxide emission coal fueled devices and railroad
property are allocated or distributed.
(Source: P.A. 91-555, eff. 1-1-00.)
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(35 ILCS 200/17-40)
Sec. 17-40.
Publication of final equalization factor.
The Department
shall publish in each county the percentage and equalization factor certified
to each county clerk under Section 17-30. If the percentage differs from the
percentage derived from the initial estimate certified under Section 17-15, a
statement as to the basis for the final percentage shall also be published.
The Department shall provide the statement to any member of the public upon
request.
(Source: P.A. 79-703; 88-455.)
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(35 ILCS 200/Tit. 6 heading) TITLE 6.
LEVY AND EXTENSION
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(35 ILCS 200/Art. 18 heading) Article 18.
Levy and Extension Process
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(35 ILCS 200/Art. 18 Div. 1 heading) Division 1.
Levying process
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(35 ILCS 200/18-10)
Sec. 18-10.
County levies.
The county board of each county with less than
3,000,000 inhabitants shall, annually, at the September session, determine the
amount of county taxes to be levied for all purposes. Any county with less than
3,000,000 inhabitants which has changed its fiscal year may, at the September
session or at any adjourned meeting thereof, instead of determining the amount
of all county taxes to be levied for a one-year period, determine the amount of
taxes to be levied during a period greater or less than a year as required by
the change of the fiscal year. The county board of each county with 3,000,000
or more inhabitants shall, annually, prior to the third Monday of March,
determine the amount of county taxes to be levied for all purposes. The amount
for each purpose shall be stated separately. All counties shall certify to the
county clerk annually, on or before the last Tuesday in December the amounts
that they have levied.
(Source: P.A. 87-17; 88-455.)
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(35 ILCS 200/18-15) Sec. 18-15. Filing of levies of taxing districts. (a) Notwithstanding any other law to the contrary, all taxing districts, other than a school district subject to the authority of a Financial Oversight Panel pursuant to Article 1H of the School Code, and except as provided in Section 18-17, shall annually certify to the county clerk, on or before the last Tuesday in December, the several amounts that they have levied. (a-5) Certification to the county clerk under subsection (a), including any supplemental or supportive documentation, may be submitted electronically. (b) A school district subject to the authority of a Financial Oversight Panel pursuant to Article 1H of the School Code shall file a certificate of tax levy, necessary to effect the implementation of the approved financial plan and the approval of the Panel, as otherwise provided by this Section, except that the certificate must be certified to the county clerk on or before the first Tuesday in November. (c) If a school district as specified in subsection (b) of this Section fails to certify and return the certificate of tax levy, necessary to effect the implementation of the approved financial plan and the approval of the Financial Oversight Panel, to the county clerk on or before the first Tuesday in November, then the Financial Oversight Panel for the school district shall proceed to adopt, certify, and return a certificate of tax levy for the school district to the county clerk on or before the last Tuesday in December. (Source: P.A. 102-625, eff. 1-1-22; 103-592, eff. 6-7-24.) |
(35 ILCS 200/18-17) (Section scheduled to be repealed on January 1, 2025) Sec. 18-17. Supplemental levy for LaMoille Community Unit School District #303. Notwithstanding any other provision of law, LaMoille Community Unit School District #303 may, by ordinance adopted on or before June 30, 2024, amend or supplement its levy for the 2023 tax year for taxes scheduled to be collected in calendar year 2024. The District shall certify the amount of the amended or supplemental levy to the county clerk as soon as possible after the amended or supplemental levy is adopted, and the county clerk shall include those amounts in the extension of taxes for the 2023 tax year. In no event shall the amended or supplemental levy adopted under this Section cause the District's property tax rate for the 2023 tax year to exceed the District's limiting rate under the Property Tax Extension Limitation Law or any other limitation on the extension of property taxes applicable to the District. This Section is repealed on January 1, 2025.
(Source: P.A. 103-592, eff. 6-7-24.) |
(35 ILCS 200/18-20)
Sec. 18-20.
Abatement of levies.
(a) Notwithstanding any other law to the contrary, if any taxing district
receives funds under Section 12 of the State Revenue Sharing Act, which may
lawfully be used by the district, the governing authority of the district, upon
determining that a surplus of funds is available for any purpose, shall adopt a
resolution or ordinance reducing its tax levy for the year for which the
resolution or ordinance is adopted.
(b) If any taxing district reduces its levy, the governing authority of the
district shall certify its action to the county clerk of each county collecting
those taxes. The county clerk shall abate the levy of the district in
accordance with the provisions of the certified resolution or ordinance.
(Source: P.A. 81-1255; 88-455.)
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(35 ILCS 200/18-25)
Sec. 18-25.
County clerk to provide collector's books.
The county clerk
shall, annually, make out for the use of collectors, in books to be furnished
by the county, correct lists of taxable property, as assessed and equalized.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/18-30)
Sec. 18-30.
Books by township.
In counties not under township organization,
the collector's books shall be made up by congressional townships; but
fractional townships may be added to full townships, at the discretion of the
county board. In counties under township organization, the books shall
correspond with the organized townships. Separate books may be made for the
collection of all taxes within the corporate limits of cities, incorporated
towns and villages. These books shall be in addition to the tax book provided
for in this Code, for the use of county collectors, for collecting taxes
against railroad property.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/18-35)
Sec. 18-35. Collector's books; columns. Each county clerk shall prepare the
collector's books with 4 columns for the value of each property, the first to
show the assessed value by the chief county assessment officer, the second to
show the value as corrected by the board of review or board of appeals, the
third to show the value as equalized by the board of review under Sections
16-60 and 16-65, and the fourth to show the value as equalized or assessed by
the Department. Such books may be created, transmitted, and stored in an electronic format. If a municipality has adopted tax increment allocation
financing under Division 74.4 of Article 11 of the Illinois Municipal Code,
the county clerk, or clerks if a municipality is located in more than one
county, shall provide additional columns for the initial equalized assessed
value, for the extension of the taxes and other purposes, and for the amount of
the tax to be deposited in the special tax allocation fund. The books also
shall contain a column to insert opposite each parcel of property any tax sale
or forfeiture for taxes or special assessments for the 2 preceding years not
canceled or withdrawn from collection at any tax sale. Tax sales shall be
designated by the word "sold", forfeited, withdrawn or other appropriate
designation to be stamped in the proper column opposite the property listing
not released prior to December 1st of each year. Each county collector shall
stamp upon all receipts given for taxes the information in those columns, to be
known as the tax sale column and the delinquent special assessment column. The
county clerk shall collect the same fee for stamping forfeitures, as for tax
sales and withdrawals.
(Source: P.A. 98-840, eff. 8-1-14.)
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(35 ILCS 200/18-40)
Sec. 18-40.
Application of equalization factor.
Each county clerk shall
apply the percentages certified by the Department and enter the equalized
valuations in the columns provided for that purpose. The percentages certified
by the Department shall be applied to the assessed valuation of property, as
corrected and equalized by the board of review, board of appeals, or local
assessment officers. In all cases of extension of valuations where the
equalized valuations are fractional, the clerk shall reject all fractions that
fall below 50¢. Fractions of 50¢ or more shall be extended as $1.
If the equalized assessed value of any property is less than $150 for an
assessment year, the county clerk may declare the imposition and collection of
all tax for that year to be extended on the parcel to be unfeasible and
cancelled. No tax shall be extended or collected on the parcel for that year
and the parcel shall not be sold for delinquent taxes.
(Source: P.A. 85-312; 88-455.)
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(35 ILCS 200/18-45)
Sec. 18-45.
Computation of rates.
Except as provided below, each county
clerk shall estimate and determine the rate per cent upon the equalized
assessed valuation for the levy year of the property in the county's taxing
districts and special service areas, as established under Article VII of the
Illinois Constitution, so that the rate will produce, within the proper
divisions of that county, not less than the net amount that will be required by
the county board or certified to the county clerk according to law. Prior to
extension, the county clerk shall determine the maximum amount of tax
authorized to be levied by any statute. If the amount of any tax certified to
the county clerk for extension exceeds the maximum, the clerk shall extend only
the maximum allowable levy.
The county clerk shall exclude from the total equalized assessed valuation,
whenever estimating and determining it under this Section and Sections 18-50
through 18-105, the equalized assessed valuation in the percentage which has
been agreed to by each taxing district, of any property or portion thereof
within an Enterprise Zone upon which an abatement of taxes was made under
Section 18-170. However, if a municipality has adopted tax increment financing
under Division 74.4 of Article 11 of the Illinois Municipal Code, the county
clerk shall estimate and determine rates in accordance with Sections 11-74.4-7
through 11-74.4-9 of that Act. Beginning on January 1, 1998 and thereafter,
the equalized assessed value of all property for
the computation of the amount to be extended within a county with 3,000,000 or
more inhabitants shall be the sum of (i) the equalized assessed value of
such property for the
year immediately preceding the levy year as established by the assessment and
equalization process for the year immediately prior to the levy year, (ii)
the equalized assessed value of any property that qualifies as new property, as
defined in Section 18-185, or annexed property, as defined in Section 18-225,
for the current levy year, and (iii) any recovered tax increment value, as
defined in Section 18-185, for the current levy year, less the equalized
assessed value of any property that qualifies as disconnected property, as
defined in Section 18-225, for the current levy year.
(Source: P.A. 90-320, eff. 1-1-98.)
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(35 ILCS 200/18-50)
Sec. 18-50.
Filing of budget and appropriation ordinance.
The governing
authority of each taxing district shall file with the county clerk within 30
days of their adoption a certified copy of its appropriation and budget
ordinances or resolutions, as well as an estimate, certified by its chief
fiscal officer, of revenues, by source, anticipated to be received by the
taxing district in the following fiscal year. If the governing authority fails
to file the required documents, the county clerk shall have the authority,
after giving timely notice of the failure to the taxing district, to refuse to
extend the tax levy until the documents are so filed.
In determining the amount of maximum tax authorized to be levied by any
statute of this State, the assessed valuation of the current year of property
as assessed and reviewed by the local assessment officials or the Department,
and as equalized or confirmed by the Department, shall be used.
(Source: P.A. 86-233; 86-953; 86-957; 86-1475; 87-17; 87-477; 87-895;
88-455.)
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(35 ILCS 200/18-50.1)
Sec. 18-50.1. School Finance Authority and Financial Oversight Panel levies.
(a) (Blank).
(b) Notwithstanding any other law to the contrary, any levy adopted by a Financial Oversight Panel created under Article 1H of the School Code and levied pursuant to Section 1H-75 of the School Code is valid and shall be extended by the county clerk if it is certified to the county clerk by the Panel in sufficient time to allow the county clerk to include the levy in the extension for the taxable year. (Source: P.A. 102-894, eff. 5-20-22.)
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(35 ILCS 200/18-50.2) Sec. 18-50.2. Vendor information reporting. Beginning in levy year 2022, each taxing district that has an aggregate property tax levy of more than $5,000,000 for the applicable levy year shall make a good faith effort to collect and electronically publish data from all vendors and subcontractors doing business with the taxing district as to: (1) whether the vendor or subcontractor is a minority-owned, women-owned, or veteran-owned business, as defined in the Business Enterprise for Minorities, Women, and Persons with Disabilities Act; and (2) whether the vendor or subcontractor holds any certifications for those categories or if they are self-certifying; if the vendor self-certifies, then the taxing district shall publish whether the vendor qualifies as a small business under federal Small Business Administration standards. This Section is a denial
and limitation
of home rule powers and functions under subsection (i) of Section 6
of Article VII of the Illinois Constitution on the concurrent exercise by home rule units of powers and functions exercised by the State. The taxing district may use existing software to comply with this Section.
(Source: P.A. 102-265, eff. 8-6-21.) |
(35 ILCS 200/Art. 18 Div. 2 heading) Division 2.
Truth in taxation
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(35 ILCS 200/18-55)
Sec. 18-55.
Short title and definitions.
This Division 2 may be cited
as the Truth in Taxation Law. As used in this Division 2:
(a) "Taxing district" has the meaning specified in Section 1-150 and
includes home rule units, but from January 1, 2000 through December 31,
2002 does not include taxing districts that have territory in Cook County.
(b) "Aggregate levy" means the annual corporate levy of the taxing
district and those special purpose levies which are made annually (other
than debt service levies and levies made for the purpose of paying amounts
due under public building commission leases).
(c) "Special purpose levies" include, but are not limited to, levies
made on an annual basis for contributions to pension plans, unemployment
and worker's compensation, or self-insurance.
(d) "Debt service" means levies made by any taxing district pursuant to
home rule authority, statute, referendum, ordinance, resolution, indenture,
agreement, or contract to retire the principal or pay interest on bonds,
notes, debentures or other financial instruments which evidence indebtedness.
(Source: P.A. 91-357, eff. 7-29-99; 91-523, eff. 1-1-00.)
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(35 ILCS 200/18-56)
Sec. 18-56.
Legislative purpose.
The purpose of this Law is to require
taxing districts to disclose by publication and to hold a public hearing on
their intention to adopt an aggregate levy in amounts more than 105% of the
amount of property taxes extended or estimated to be extended, including any
amount abated by the taxing district prior to such extension, upon the final
aggregate levy of the preceding year.
(Source: P.A. 88-660, eff. 9-16-94.)
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(35 ILCS 200/18-60)
Sec. 18-60.
Estimate of taxes to be levied.
Not less than 20 days prior to
the adoption of its aggregate levy, hereafter referred to as "levy", the
corporate authority of each taxing district shall determine the amounts of
money, exclusive of any portion of that levy attributable to the cost of
conducting an election required by the general election law, hereafter referred
to as "election costs", estimated to be necessary to be raised by taxation for
that year upon the taxable property in its district.
(Source: P.A. 82-102; 88-455.)
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(35 ILCS 200/18-65)
Sec. 18-65.
Restriction on extension.
Until it has complied with the notice
and hearing provisions of this Article, no taxing district shall levy an amount
of ad valorem tax which is more than 105% of the amount, exclusive of election
costs, which has been extended or is estimated will be extended, plus any
amount abated by the taxing district before extension, upon the final aggregate
levy of the preceding year.
(Source: P.A. 86-957; 88-455.)
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(35 ILCS 200/18-70)
Sec. 18-70.
More than 5% increase; notice and hearing required.
If the
estimate of the corporate authority made as provided in Section 18-60 is more
than 105% of the amount extended or estimated to be extended, plus any amount
abated by the corporate authority prior to extension, upon the final aggregate
levy of the preceding year, exclusive of election costs, the corporate
authority shall give public notice of and hold a public hearing on its intent
to adopt an aggregate levy in an amount which is more than 105% of the amount
extended or estimated to be extended upon the final aggregate levy extensions,
plus any amount abated, exclusive of election costs, for the preceding year.
The hearing shall not coincide with the hearing on the proposed budget of the
taxing district.
(Source: P.A. 86-957; 88-455.)
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(35 ILCS 200/18-72)
Sec. 18-72.
A school board shall give public notice of and hold a public
hearing
on its intent to amend a certificate of tax levy under Section 17-11.1 of the
School Code.
(Source: P.A. 91-850, eff. 6-22-00.)
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(35 ILCS 200/18-75) Sec. 18-75. Notice; place of publication. If the taxing district is located entirely in one county, the notice shall be published in an English language newspaper of general circulation published in the taxing district, or if there is no such newspaper, in an English language newspaper of general circulation published in the county and having circulation in the taxing district. If the taxing district is located primarily in one county but extends into smaller portions of adjoining counties, the notice shall be published in a newspaper of general circulation published in the taxing district, or if there is no such newspaper, in a newspaper of general circulation published in each county in which any part of the district is located. If the taxing district includes all or a large portion of 2 or more counties, the notice shall be published in a newspaper of general circulation published in each county in which any part of the district is located. If a taxing district has a website maintained by the full-time staff of the taxing district, then, in addition to the other requirements of this Section, for a period of not less than 30 consecutive days, the notice shall be posted on or near the top of the website's homepage or on a page accessible through a direct link from the homepage. The failure of a taxing district to post the notice on its website shall not invalidate the notice or any action taken on the tax levy. (Source: P.A. 103-1018, eff. 8-9-24.) |
(35 ILCS 200/18-80)
Sec. 18-80.
Time and form of notice.
The notice shall appear not more than
14 days nor less than 7 days prior to the date of the public hearing. The
notice shall be no less than 1/8 page in size, and the smallest type used shall
be 12 point and shall be enclosed in a black border no less than 1/4 inch wide.
The notice shall not be placed in that portion of the newspaper where legal
notices and classified advertisements appear. The notice shall be published in
substantially the following form:
Notice of Proposed Property Tax Increase for ... (commonly known name of
taxing district).
I. A public hearing to approve a proposed property tax levy increase for
... (legal name of the taxing district)... for ... (year) ... will be held
on ... (date) ... at ... (time) ... at ... (location).
Any person desiring to appear at the public hearing and present testimony
to the taxing district may contact ... (name, title, address and telephone
number of an appropriate official).
II. The corporate and special purpose property taxes extended or abated
for ... (preceding year) ... were ... (dollar amount of the final aggregate
levy as extended, plus the amount abated by the taxing district prior to
extension).
The proposed corporate and special purpose property taxes to be levied
for ... (current year) ... are ... (dollar amount of the proposed aggregate
levy). This represents a ... (percentage) ... increase over the previous
year.
III. The property taxes extended for debt service and public building
commission leases for ... (preceding year) ... were ... (dollar amount).
The estimated property taxes to be levied for debt service and public
building commission leases for ... (current year) ... are ... (dollar
amount). This represents a ... (percentage increase or decrease) ... over
the previous year.
IV. The total property taxes extended or abated for ... (preceding year)
... were ... (dollar amount).
The estimated total property taxes to be levied for ... (current year)
... are ... (dollar amount). This represents a ... (percentage increase or
decrease) ... over the previous year.
Any notice which includes any information not specified and required by this
Article shall be an invalid notice.
All hearings shall be open to the public. The corporate authority of the
taxing district shall explain the reasons for the proposed increase and
shall permit persons desiring to be heard an opportunity to present testimony
within reasonable time limits as it determines.
(Source: P.A. 92-382, eff. 8-16-01.)
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(35 ILCS 200/18-85)
Sec. 18-85. Notice if adopted levy exceeds proposed levy. If the final
aggregate tax levy resolution or ordinance adopted is more than 105% of the
amount, exclusive of election costs, which was extended or is estimated to be
extended, plus any amount abated by the taxing district prior to extension,
upon the final aggregate levy of the preceding year and is in excess of the
amount of the proposed levy stated in the notice published under Section 18-70,
or is more than 105% of that amount and no notice was required under Section
18-70, the corporate authority shall give public notice of its action within 15
days of the adoption of the levy in the following form:
Notice of Adopted Property Tax Increase for ... (commonly known name of
taxing district).
I. The corporate and special purpose property taxes extended or abated
for ... (preceding year) ... were ... (dollar amount of the final aggregate
levy as extended).
The adopted corporate and special purpose property taxes to be levied for
... (current year) ... are ... (dollar amount of the proposed aggregate
levy). This represents a ... (percentage) ... increase over the previous year.
II. The property taxes extended for debt service and public building
commission leases for ... (preceding year) ... were ... (dollar amount).
The estimated property taxes to be levied for debt service and public
building commission leases for ... (current year) ... are ... (dollar
amount). This represents a ... (percentage increase or decrease) ... over
the previous year.
III. The total property taxes extended or abated for ... (preceding
year) ... were ... (dollar amount).
IV. The estimated total property taxes to be levied for ... (current year)
... are ... (dollar amount). This represents a ... (percentage increase or
decrease) ... over the previous year.
A taxing district may, in its discretion and if applicable, include the following in the notice: V. The taxing district has estimated its equalized assessed valuation to secure new growth revenue and must adhere to the Property Tax Extension Limitation Law (PTELL or "tax cap" law). PTELL limits the increase over the prior year in the property tax extension of this taxing district to the lesser of 5% or the percentage increase in the Consumer Price Index (CPI), which is (insert applicable CPI percentage increase). (Source: P.A. 96-504, eff. 8-14-09.)
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(35 ILCS 200/18-90)
Sec. 18-90.
Limitation on extension of county clerk.
The tax levy
resolution or ordinance approved in the manner provided for in this Article
shall be filed with the county clerk in the manner and at the time otherwise
provided by law. No amount more than 105% of the amount, exclusive of election
costs, which has been extended or is estimated to be extended, plus any amount
abated by the taxing district prior to extension, upon the final aggregate levy
of the preceding year shall be extended unless the tax levy ordinance or
resolution is accompanied by a certification by the presiding officer of the
corporate authority certifying compliance with or inapplicability of the
provisions of Sections 18-60 through 18-85.
An amount extended under Section 18-107 in 1994 for a multi-township
assessment district that did not file a certification of compliance with the
Truth in Taxation Law may not exceed 105% of the amount, exclusive of election
costs, that was extended in 1993, plus a proportional amount abated before
extension,
upon the levy or portion of a levy that is allocable to assessment purposes in
each township that is a member of that multi-township assessment district.
(Source: P.A. 88-455; 88-660, eff. 9-16-94.)
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(35 ILCS 200/18-92)
Sec. 18-92. Downstate School Finance Authority for Elementary
Districts Law and Financial Oversight Panel Law. (a) The provisions of the Truth in Taxation Law are subject to
the Downstate School Finance Authority for Elementary Districts Law.
(b) A Financial Oversight Panel created under Article 1H of the School Code is subject to the provisions of the Truth in Taxation Law with respect to tax levies filed by it on behalf of a school district, as well as with respect to any tax levies it may file on its own behalf. (Source: P.A. 97-429, eff. 8-16-11.)
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(35 ILCS 200/18-93)
Sec. 18-93. Maywood Public Library District Tax Levy
Validation (2002) Law. The provisions of the Truth in Taxation Law are
subject to the Maywood Public Library District Tax Levy Validation (2002) Law.
(Source: P.A. 95-331, eff. 8-21-07.)
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(35 ILCS 200/18-95)
Sec. 18-95.
Effect of Truth in Taxation Law.
Nothing contained in Sections
18-55 through 18-90 shall serve to extend or authorize any tax rate in excess
of the maximum permitted by law nor prevent the reduction of any tax rate.
(Source: P.A. 82-102; 88-455.)
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(35 ILCS 200/18-100)
Sec. 18-100.
Defective publication.
A levy of a taxing district shall not
be invalidated for failure to comply with the provisions of this Article if the
failure is attributable to the newspaper's failure to reproduce the information
in the notice accurately or to publish the notice as directed by the taxing
district.
(Source: P.A. 87-201; 88-455.)
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(35 ILCS 200/18-103) Sec. 18-103. General Community Mental Health Act Validation Law. On and after January 1, 1994 and on or before the effective date of this amendatory Act of the 103rd General Assembly, the provisions of the Truth in Taxation Law are subject to the Community Mental Health Act, Section 5-25025 of the Counties Code, the Community Care for Persons with Developmental Disabilities Act, and those referenda under those Acts authorizing and creating boards and levies. The purpose of this Section is to validate boards and levies created on or after January 1, 1994 and on or before the effective date of this amendatory Act of the 103rd General Assembly that relied on conflicting referenda language contained in the Community Mental Health Act, the Counties Code, and the Community Care for Persons with Developmental Disabilities Act.(Source: P.A. 102-839, eff. 5-13-22; 103-565, eff. 11-17-23.) |
(35 ILCS 200/Art. 18 Div. 2.1 heading) DIVISION 2.1.
COOK COUNTY TRUTH IN TAXATION
(Repealed internally, eff. 1-1-03)
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(35 ILCS 200/Art. 18 Div. 3 heading) Division 3.
Extension procedures
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(35 ILCS 200/18-105)
Sec. 18-105.
Extension exceeding authorized rate.
No county clerk shall
extend a tax levy imposed by any taxing district, other than a home rule unit,
based on a rate that exceeds the rate authorized by statute or referendum for
that taxing district. If a taxing district is in violation of Section 18-90, no
county clerk shall extend the final aggregate levy, as defined in Section
18-55, in an amount more than 105% of the final aggregate levy extended for the
preceding year.
(Source: P.A. 86-233; 86-953; 86-957; 86-1475; 87-17; 87-477; 87-895;
88-455.)
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(35 ILCS 200/18-107)
Sec. 18-107.
Multi-township assessment district; 1994 extension validated.
For property tax extensions in 1994 only, notwithstanding any other provision
of this Code to the contrary, if a 1993 levy was filed before the last Tuesday
in December 1993 by a multi-township assessment district that was promulgated
by the Department under Section 2-10 effective January 1, 1994 either for the
first time or
with different township members than in 1993, and if that levy has not been
excluded from the 1994 extension of taxes in the county in which the district
is situated, that levy is not an invalid levy because the multi-township
assessment district allegedly lacked authority to adopt that levy in 1993, and
that levy may be extended in 1994. All taxes collected from that extension
shall be distributed to the multi-township assessment district by the collector
in accordance with the provisions of this Code.
(Source: P.A. 88-660, eff. 9-16-94.)
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(35 ILCS 200/18-110)
Sec. 18-110.
Chicago school district.
In each county in which there
is a school district and a School Finance Authority organized
under Articles 34 and 34a respectively of the School Code, the county clerk
shall each year determine the rate for that year's extension of taxes levied by
or on behalf of the Authority, and then immediately certify to the school
district that rate. However, in making such determination and certification,
the county clerk shall disregard the tax rate calculated for the extension of
any taxes levied to pay and discharge the principal of and interest on any
bonds issued by the Authority under Article 34A of the School Code on or after
January 1, 1984 and prior to July 1, 1993 (other than bonds issued to
refund or to continue the
refunding of bonds issued before January 1, 1984).
(Source: P.A. 87-17; 87-477; 87-895; 88-455; 88-511.)
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(35 ILCS 200/18-112)
Sec. 18-112.
Extension of taxes for additional or supplemental budget of
school district. Notwithstanding any other provision of this Code and in
accordance with Section 17-3.2 of the School Code, if a school district adopts,
in a fiscal year, an additional or supplemental budget under the authority of
Section 17-3.2 of the School Code, the county clerk shall include, in the
extension of taxes made during that fiscal year, the extension of taxes for the
supplemental or additional budget adopted by the school district.
(Source: P.A. 93-346, eff. 7-24-03.)
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(35 ILCS 200/18-115)
Sec. 18-115.
Use of equalized assessed valuation.
The equalized
assessed value of all property, as determined under this Code, after
equalization by the Department, shall be the assessed valuation for all
purposes of taxation, limitation of taxation, and limitation of indebtedness
prescribed in any statute.
(Source: P.A. 86-233; 86-953; 86-957; 86-1475; 87-17; 87-477; 87-895;
88-455.)
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(35 ILCS 200/18-120)
Sec. 18-120.
Increase or decrease of rate limit.
This Sec. applies
only to rates which are specifically made subject to increase or decrease
according to the referendum provisions of the General Revenue Law of
Illinois. The question of establishing a maximum tax rate limit other than that
applicable to the next taxes to be extended may be presented to the legal
voters of any taxing district by resolution of the corporate authorities of the
taxing district at any regular election. Whenever any taxing district
establishes a maximum tax rate lower than that otherwise applicable, it shall
publish the ordinance or resolution establishing the maximum tax rate in one or
more newspapers in the district within 10 days after the maximum tax rate is
established. If no newspaper is published in the district, the ordinance or
resolution shall be published in a newspaper having general circulation within
the district. The publication of the ordinance or resolution shall include a
notice of (a) the specific number of voters required to sign a petition
requesting that the question of the adoption of the maximum tax rate be
submitted to the voters of the district; (b) the time within which the petition
must be filed; and (c) the date of the prospective referendum. The district
clerk or secretary shall provide a petition form to any individual requesting
one.
Either in response to the taxing district's publication or by the voters'
own initiative, the question of establishing a maximum tax rate lower than that
in effect shall be submitted to the voters of any taxing district at the
regular election for officers of the taxing district in accordance with the
general election law, but only if the voters have submitted a petition signed
by not fewer than 10% of the legal voters in the taxing district. That
percentage shall be based on the number of votes cast at the last general
election preceding the filing of the petition. The petition shall specify the
tax rate to be submitted. The petition shall be filed with the clerk,
secretary or other recording officer of the taxing district not more than 10
months nor less than 6 months prior to the election at which the question is to
be submitted to the voters, and its validity shall be determined as provided by
the general election law. The officer receiving the petition shall certify the
question to the proper election officials, who shall submit the question to the
voters.
Notice shall be given in the manner provided by the general election law.
(Source: P.A. 86-1253; 88-455.)
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(35 ILCS 200/18-125)
Sec. 18-125. Rate limit referenda. Referenda initiated under Section 18-120
shall be subject to the provisions and limitations of the general election law.
The question of adopting a maximum tax rate other than that applicable shall be
in substantially the following form for all elections held after March 21, 2006:
Shall the maximum tax rate for . . . purposes of . . | ||
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The votes must be recorded as "Yes" or "No".
The ballot shall have printed thereon, but not as a part of the
proposition submitted, (i) a statement of the purpose or reason for the proposed change in the tax rate, (ii) an estimate of the approximate amount extendable
under the proposed rate and of the approximate amount extendable under
the current rate applicable to the next taxes extended, such amounts being
computed upon the last known equalized assessed value, and (iii) the approximate amount of the tax extendable
against property containing a single family residence and
having a fair market value of $100,000 at the current maximum
rate and at the proposed rate. The approximate amount of the tax extendable against property containing a single family residence shall be calculated (i) without regard to any property tax exemptions and (ii) based upon the percentage level of assessment prescribed for such property by statute or by ordinance of the county board in counties which classify property for purposes of taxation in accordance with Section 4 of Article IX of the Constitution. Any error,
miscalculation or inaccuracy in computing such amounts that is not deliberate
shall not invalidate or
affect the validity of any maximum tax rate so adopted.
If a majority of all ballots cast on the proposition are in favor of the
proposition, the maximum tax rate so established shall become effective with
the levy next following the referendum. It is the duty of the county clerk to
reduce, if necessary, the amount of any taxes levied thereafter. Nothing in
this Section shall be construed as precluding the extension of taxes at rates
less than that authorized by the referendum.
(Source: P.A. 94-976, eff. 6-30-06.)
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(35 ILCS 200/18-130)
Sec. 18-130.
Restrictions.
The proposition to authorize a maximum tax rate
other than that applicable may, in the discretion of the corporate authorities,
be restricted to the tax levy of a given year or series of years, either by
resolution of the corporate authorities or by the petitioners requesting a vote
on that proposition. The maximum rate limitation thereafter shall revert to
that prior to the referendum. If more than one proposition is submitted for any
one fund of any taxing district at any one election and a majority of votes
cast on any one or more of the propositions are in favor thereof, only the
maximum tax rate authorized in the proposition receiving the highest number of
favorable votes shall become effective. Propositions to establish a maximum
tax rate other than those applicable shall not be submitted more than once in
any one year.
No proposition to increase or decrease a maximum tax rate under
the referendum provisions of this Section, when there is no other applicable
statute for an increase or decrease in a tax rate limit by referendum or
otherwise, shall increase or decrease the maximum tax rate in effect on the
date of the referendum by more than 25%.
Except as provided in this Section and Sections 18-120 and 18-125, the
referenda authorized by Sections 18-120 and 18-125 shall be conducted in all
respects as provided by the general election law.
(Source: P.A. 86-1253; 88-455.)
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(35 ILCS 200/18-135)
Sec. 18-135. Taxing district in 2 or more counties.
(a) Notwithstanding any other provisions to the contrary,
in counties which have an overlapping taxing district or districts that
extend into one or more other counties, the county clerk, upon receipt of
the assessments from the Board of Review or Board of Appeals, and of the
equalization factor from the Department, may use estimated valuations or
estimated rates, as provided in subsection (b) of this Section, for the
overlapping taxing district or districts if the county clerk in any other
county into which the overlapping taxing district or districts extend cannot
certify the actual valuations or rates for the district or districts.
(b) If the county clerk of a county which has an overlapping taxing district
which extends into another county has not received the certified valuations
or rates from the county clerk of any county into which such districts overlap,
he or she may subsequent to March 15, make written demand for actual or
estimated valuations or rates upon the county clerk of that county. Within 10
days of receiving a written demand, the county clerk receiving the demand shall
furnish certified or estimated valuations or rates for the overlapping taxing
district, as pertaining to his or her county, to the county clerk who made the
request. If no valuations or rates are received, the requesting county may
make the estimate.
(c) If the use of estimated valuations or rates results in over or under
extension for the overlapping taxing district in the county using estimated
valuations or rates, the county clerk shall make appropriate
adjustments in the subsequent year. Any adjustments necessitated by the
estimation procedure authorized by this Section shall be made by increasing
or decreasing the tax extension by fund for each taxing district where the
estimation procedures were used.
(d) For taxing districts subject to the Property Tax Extension Limitation Law, the adjustment for paragraph (c) shall be made after the limiting rate has been calculated using the aggregate extension base, as defined in Section 18-185, adjusted for the over or under extension due to the use of an estimated valuation by the county on the last preceding aggregate extension.
(Source: P.A. 95-404, eff. 1-1-08.)
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(35 ILCS 200/18-140)
Sec. 18-140.
Extension upon equalized assessment of current levy
year. All taxes shall be extended by each county clerk upon the valuation
produced by the equalization and assessment of property by the Department for
the levy year. In the computation of rates, a fraction of a mill shall be
extended as the next higher mill. Rates may be calculated beyond 3 decimal points to allow the extension to be as close to the levy requested as possible. Each installment of taxes shall be extended
in a separate column. Installments shall be equal and as to each installment a
fraction of a cent shall be extended as one cent.
(Source: P.A. 98-863, eff. 8-8-14.)
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(35 ILCS 200/18-145)
Sec. 18-145.
Error in calculation of rate or extension.
Notwithstanding any
other provision of law to the contrary, if, because of an error in the
calculation of tax rates or extension of taxes by the county clerk, the taxes
paid on any property are higher than required by law, the county clerk shall in
the following year abate an amount equal to the excess taxes from the property
taxes extended for any tax levy or fund affected by the error. This Section
shall not deprive any taxpayer of the right to maintain a tax objection under
Sections 23-5 and 23-10 challenging the legality of the county clerk's actions;
but the amount of any subsequent tax abatement shall be credited toward the
payment of any refund ordered by the court.
(Source: P.A. 86-422; 88-455.)
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(35 ILCS 200/18-150)
Sec. 18-150.
Extension in one total.
In
counties with 3,000,000 or more
inhabitants, the county clerk shall, and in all other counties the county clerk
may, extend on each valuation of property the sum of the taxes to be extended
upon the property in one total. When collected, the taxes shall be divided
among the taxing bodies levying the same in proportion to the rates as
determined by the clerk, after deducting from any tax the amount or amounts, if
any, ruled invalid by the final judgment of a court of competent jurisdiction,
and in the event a municipality has adopted tax increment financing under
Division 74.4 of Article 11 of the Illinois Municipal Code, after deducting
from any tax, except from a tax levied by a township to retire bonds issued
to satisfy
court-ordered damages,
the amount to be placed in the special tax allocation fund, and
distributing the amount to be placed in the special fund to the municipal
treasurer under Section 11-74.4-8 of that Act. The clerk shall certify in the
collector's books the rates as determined for extension in such manner as to
indicate the different taxes entering into each total. All officers dealing
with such extensions, shall record them by totals. The clerk shall show in the
collector's books the total tax due each taxing body as extended.
If (i) a county clerk does not extend in one total on each
valuation of
property the sum of the taxes to be extended upon the property and (ii) a
municipality has adopted tax increment financing under Division 74.4 of Article
11 of the Illinois Municipal Code, then
the clerk may not deduct the amount to be placed in the
special tax allocation fund
from a tax levied by a township to retire bonds issued to satisfy
court-ordered damages.
(Source: P.A. 91-190, eff. 7-20-99.)
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(35 ILCS 200/18-155)
Sec. 18-155. Apportionment of taxes for district in two or more counties.
The burden of taxation of property in taxing districts that lie in more than
one county shall be fairly apportioned as provided in Article IX, Section 7, of
the Constitution of 1970.
The Department may, and on written request made before July 1 to the
Department shall, proceed to apportion the tax burden. The request may be made
only by an assessor, chief county assessment officer, Board of Review, Board of
Appeals, overlapping taxing district or 25 or more interested taxpayers. The
request shall specify one or more taxing districts in the county which lie in
one or more other specified counties, and also specify the civil townships, if
any, in which the overlapping taxing districts lie. When the Department has
received a written request for equalization for overlapping tax districts as
provided in this Section, the Department shall promptly notify the county clerk
and county treasurer of each county affected by that request that tax bills
with respect to property in the parts of the county which are affected by the
request may not be prepared or mailed until the Department certifies the
apportionment among counties of the taxing districts' levies, except as
provided in subsection (c) of this Section. To apportion, the Department
shall:
(a) On or before December 31 of that year cause an assessment ratio
study to be made in each township in which each of the named overlapping
taxing districts lies, using equalized assessed values as certified by the
county clerk, and an analysis of property transfers prior to January 1 of
that year. The property transfers shall be in an amount deemed reasonable and
proper by the Department. The Department may conduct hearings, at which the
evidence shall be limited to the written presentation of assessment ratio study
data.
(b) Request from the County Clerk in each County in which the overlapping
taxing districts lie, certification of the portion of the assessed value of the
prior year for each overlapping taxing
district's portion of each township. Beginning with the 1999 taxable year, for
those counties that classify property by
county ordinance pursuant to subsection (b) of Section 4 of Article IX of the
Illinois Constitution, the certification shall be listed by property class as
provided in the classification ordinance. The clerk
shall return the certification within 30 days of receipt of the request.
(c) Use the township assessment ratio studies to apportion the amount to be
raised by taxation upon property within the district so that each county in
which the district lies bears that burden of taxation as though all parts of
the overlapping taxing district had been assessed at the same proportion of
actual value. The Department shall certify to each County Clerk, by March 15,
the percent of burden. Except as provided below, the County Clerk shall apply
the percentage to the extension as provided in Section 18-45 to determine the
amount of tax to be raised in the county.
If the Department does not certify the percent of burden in the time
prescribed, the county clerk shall use the most recent prior certification to
determine the amount of tax to be raised in the county.
If the use of a prior certified percentage results in over or under extension
for the overlapping taxing district in the county using same, the county clerk
shall make appropriate adjustments in the subsequent year, except as provided by Section 18-156. Any adjustments
necessitated by the procedure authorized by this Section shall be made by
increasing or decreasing the tax extension by fund for each taxing district
where a prior certified percentage was used. No tax rate limit shall render any
part of a tax levy illegally excessive which has been apportioned as herein
provided. The percentages certified by the Department shall remain until
changed by reason of another assessment ratio study made under this Section.
To determine whether an overlapping district has met any qualifying rate
prescribed by law for eligibility for State aid, the tax rate of the district
shall be considered to be that rate which would have produced the same amount
of revenue had the taxes of the district been extended at a uniform rate
throughout the district, even if by application of this Section the actual rate
of extension in a portion of the district is less than the qualifying rate.
(Source: P.A. 99-335, eff. 8-10-15.)
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(35 ILCS 200/18-156) Sec. 18-156. Correction of apportionment of taxes for a district in 2 or more counties. (a) Definitions. For the purposes of this Section, these definitions shall apply: "Apportioned property tax levy" means the total property tax extension of a taxing district in one or more counties that has been apportioned by the Department pursuant to Section 18-155. "Over-apportionment" means that any single county's share of an apportioned property tax levy is subsequently determined to exceed 105% of what that county's share should have been. (b) If, subsequent to the calculation of an apportioned property tax levy, the Department determines that an over-apportionment has taken place, the Department shall notify the county clerk and county treasurer of each county affected by the incorrect apportionment and shall provide those county clerks and county treasurers with correct apportionment data. (c) If the notification under this Section is made prior to the due date of the final installment of property tax payments for that taxable year, the county treasurer of a county where an over-apportionment has taken place may, at the treasurer's sole discretion, issue a refund of the over-apportioned amount by either a reduced final installment, a refund of taxes paid, or both, to each taxpayer who is entitled to a refund because of the over-apportionment. Additionally, if the treasurer of the county where an over-apportionment has taken place issues a refund under this subsection, the county treasurer of each other county affected by the incorrect apportionment shall issue a corrected final installment or an additional bill for the amount owed as a result of the under-apportionment of that county's share of the property tax levy to each taxpayer whose taxes were underpaid as a result of the apportionment error. (d) Any refund issued under subsection (c) due to any over-apportionment may be made from funds held by the county treasurer for the specific taxing district that was the subject of the over-apportionment; once those funds have been disbursed to the taxing districts, the authority of the county treasurer to issue refunds under subsection (c) ends. (e) This Section applies for taxable year 2015 and thereafter.
(Source: P.A. 99-335, eff. 8-10-15.) |
(35 ILCS 200/18-157)
Sec. 18-157. Apportionment; tax objections; court decisions; adjustments
of levies and refunds to tax objectors. If a court, in any tax objection based
on the apportionment of an overlapping taxing district under Section 18-155, enters a final judgment that there was an over
extension or under extension of taxes for an overlapping taxing district based
on the apportionment under Section 18-155 for the year for which the objection
was filed, the county clerks of each county in which there was an under
extension shall proportionately increase the levy of that taxing district by an
amount specified in the court order in that county in the subsequent year or in
any subsequent year following the final judgment of the court. The increase in
the levy, when extended, shall be set forth as a separate item on the tax bills
of affected taxpayers. Notwithstanding any other provision of law, the
increase in the levy and the extension thereof shall not be subject to any
limitations on levies or extensions imposed by the School Code or this Code.
The funds collected pursuant to a levy increase authorized by this Section
shall be delivered to the county collector of each county in which there was an
over extension for distribution to the tax objectors in accordance with the
court order.
No person who, under any other provision of this Code, has
received any payment in satisfaction of a tax objection based in whole or in
part on apportionment under Section 18-155 may receive any payment under this
Section in satisfaction of a tax objection based in whole or in part on
apportionment under Section 18-155.
(Source: P.A. 92-377, eff. 8-16-01; 93-855, eff. 8-2-04.)
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(35 ILCS 200/18-160)
Sec. 18-160.
Notification of local officials.
The Department shall notify,
in writing, the overlapping taxing district of the proposed apportionment under
this Section, by August 1 of the year in question. If the overlapping taxing
district enacts a resolution in opposition to the apportionment and files a
certified copy of the resolution with the Department by the following December
31, the Department shall not apportion the tax burden of the overlapping
district for that tax year or any subsequent tax year unless a written request
for apportionment in accordance with Section 18-155 is received in a subsequent
year.
(Source: P.A. 86-905; 87-17; 87-1189; 88-455.)
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(35 ILCS 200/Art. 18 Div. 4 heading) Division 4.
Abatement procedures
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(35 ILCS 200/18-165)
Sec. 18-165. Abatement of taxes.
(a) Any taxing district, upon a majority vote of its governing authority,
may, after the determination of the assessed valuation of its property, order
the clerk of that county to abate any portion of its taxes on the following
types of property:
(1) Commercial and industrial.
(A) The property of any commercial or industrial | ||
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(A-5) Any property in the taxing district of a | ||
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(i) if the equalized assessed valuation of | ||
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(ii) if the equalized assessed valuation of | ||
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(iii) if the equalized assessed valuation of | ||
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(iv) if the equalized assessed valuation of | ||
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(v) if the equalized assessed valuation of | ||
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(vi) if the equalized assessed valuation of | ||
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The abatement is not effective unless the owner | ||
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The authorization of taxing districts to abate | ||
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(B) The property of any commercial or industrial | ||
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(C) The property of any commercial or industrial | ||
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(2) Horse racing. Any property in the taxing | ||
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(3) Auto racing. Any property designed exclusively | ||
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(4) Academic or research institute. The property of | ||
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(5) Housing for older persons. Any property in the | ||
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(6) Historical society. For assessment years 1998 | ||
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(7) Recreational facilities. Any property in the | ||
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(8) Relocated corporate headquarters. If approval | ||
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(9) United States Military Public/Private Residential | ||
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(10) Property located in a business corridor that | ||
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(11) Under Section 11-15.4-25 of the Illinois | ||
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(b) Upon a majority vote of its governing authority, any municipality
may, after the determination of the assessed valuation of its property, order
the county clerk to abate any portion of its taxes on any property that is
located within the corporate limits of the municipality in accordance with
Section 8-3-18 of the Illinois Municipal Code.
(Source: P.A. 100-1133, eff. 1-1-19.)
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(35 ILCS 200/18-170)
Sec. 18-170. Enterprise zone and River Edge Redevelopment Zone abatement. In addition to the authority to
abate taxes under Section 18-165, any taxing district, upon a majority vote of
its governing authority, may order the county clerk to abate any portion of its
taxes on property, or any class thereof, located within an Enterprise Zone
created under the Illinois Enterprise Zone Act or a River Edge Redevelopment Zone created under the River Edge Redevelopment Zone Act, and upon which either new
improvements have been constructed or existing improvements have been renovated
or rehabilitated after December 7, 1982. However, any abatement of taxes on any
parcel shall not exceed the amount attributable to the construction of the
improvements and the renovation or rehabilitation of existing improvements on
the parcel. In the case of property within a redevelopment area created under
the Tax Increment Allocation Redevelopment Act, the abatement shall not
apply unless a business enterprise or individual with regard to new
improvements or renovated or rehabilitated improvements has met the
requirements of Section 5.4.1 of the Illinois Enterprise Zone Act or under Section 10-5.4.1 of the River Edge Redevelopment Zone Act.
If
an abatement is
discontinued under this Section, a
municipality shall notify the
county clerk and the board of review or board of appeals of the change in
writing not later than July 1 of the assessment year to be first affected by
the change. However, within a
county
economic development project area created under the County Economic
Development Project Area Property Tax Allocation Act, any municipality or
county which has adopted tax increment allocation financing under the
Tax Increment Allocation Redevelopment Act or the County Economic
Development Project Area Tax Increment Allocation Act may abate any portion of
its taxes as provided in this Section. Any other taxing district within the
county economic development project area may order any portion or all of its
taxes abated as provided above if the county or municipality which created the
tax increment district has agreed, in writing, to the abatement.
A copy of an abatement order adopted under this Section shall be delivered
to the county clerk and to the board of review or
board of appeals not later
than July 1 of the assessment year to be first affected by the order. If it is
delivered on or after that date, it will first affect the taxes extended on the
assessment of the following year. The board of review or board of appeals
shall, each time the assessment books are delivered to the county clerk, also
deliver a list of parcels affected by an abatement and the assessed value
attributable to new improvements or to the renovation or rehabilitation of
existing improvements.
(Source: P.A. 94-1021, eff. 7-12-06.)
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(35 ILCS 200/18-173) Sec. 18-173. Housing opportunity area abatement program. (a) For the purpose of promoting access to housing near work and in order to promote economic diversity throughout Illinois and to alleviate the concentration of low-income households in areas of high poverty, a housing opportunity area tax abatement program is created. (b) As used in this Section: "Housing authority" means either a housing authority created under the Housing Authorities Act or other government agency that is authorized by the United States government under the United States Housing Act of 1937 to administer a housing choice voucher program, or the authorized agent of such a housing authority that is authorized to act upon that authority's behalf. "Housing choice voucher" means a tenant voucher issued by a housing authority under Section 8 of the United States Housing Act of 1937 and a tenant voucher converted to a project-based voucher by a housing authority. "Housing opportunity area" means a census tract where less than 10% of the residents live below the poverty level, as defined by the United States government and determined by the most recent United States census, that is located within a qualified township, except for census tracts located within any township that is located wholly within a municipality with 1,000,000 or more inhabitants. A census tract that is located within a township that is located wholly within a municipality with 1,000,000 or more inhabitants is considered a housing opportunity area if less than 12% of the residents of the census tract live below the poverty level. "Housing opportunity unit" means a dwelling unit located in residential property that is located in a housing opportunity area, that is owned by the applicant, and that is rented to and occupied by a tenant who is participating in a housing choice voucher program administered by a housing authority as of January 1st of the tax year for which the application is made. "Qualified units" means the number of housing opportunity units located in the property with the limitation that no more than 2 units or 20% of the total units contained within the property, whichever is greater, may be considered qualified units. Further, no unit may be considered qualified unless the property in which it is contained is in substantial compliance with local building codes, and, moreover, no unit may be considered qualified unless it meets the United States Department of Housing and Urban Development's housing quality standards as of the most recent housing authority inspection. "Qualified township" means a township located within a county with 200,000 or more inhabitants whose tax capacity exceeds 80% of the average tax capacity of the county in which it is located, except for townships located within a county with 3,000,000 or more inhabitants, where a qualified township means a township whose tax capacity exceeds 115% of the average tax capacity of the county except for townships located wholly within a municipality with 1,000,000 or more inhabitants. All townships located wholly within a municipality with 1,000,000 or more inhabitants are considered qualified townships. "Tax capacity" means the equalized assessed value of all taxable real estate located within a township or county divided by the total population of that township or county. (c) The owner of property located within a housing opportunity area who has a housing choice voucher contract with a housing authority may apply for a housing opportunity area tax abatement by annually submitting an application to the housing authority that administers the housing choice voucher contract. The application must include the number of housing opportunity units as well as the total number of dwelling units contained within the property. The owner must, under oath, self-certify as to the total number of dwelling units in the property and must self-certify that the property is in substantial compliance with local building codes. The housing authority shall annually determine the number of qualified units located within each property for which an application is made. The housing authority shall establish rules and procedures governing the application processes and may charge an application fee. The county clerk may audit the applications to determine that the properties subject to the tax abatement meet the requirements of this Section. The determination of eligibility of a property for the housing opportunity area abatement shall be made annually; however, no property may receive an abatement for more than 10 tax years. (d) The housing authority shall determine housing opportunity areas within its service area and annually deliver to the county clerk, in a manner determined by the county clerk, a list of all properties containing qualified units within that service area by December 31st of the tax year for which the property is eligible for abatement; the list shall include the number of qualified units and the total number of dwelling units for each property. The county clerk shall deliver annually to a housing authority, upon that housing authority's request, the most recent available equalized assessed value for the county as a whole and for those taxing districts and townships so specified by the requesting housing authority. (e) The county clerk shall abate the tax attributed to a portion of the property determined to be eligible for a housing opportunity area abatement. The portion eligible for abatement shall be determined by reducing the equalized assessment value by a percentage calculated using the following formula: 19% of the equalized assessed value of the property multiplied by a fraction where the numerator is the number of qualified units and denominator is the total number of dwelling units located within the property. (f) Any municipality, except for municipalities with 1,000,000 or more inhabitants, may annually petition the county clerk to be excluded from a housing opportunity area if it is able to demonstrate that more than 2.5% of the total residential units located within that municipality are occupied by tenants under the housing choice voucher program. Properties located within an excluded municipality shall not be eligible for the housing opportunity area abatement for the tax year in which the petition is made. (g) Applicability. This Section applies to tax years 2004 through 2034, unless extended by law.(Source: P.A. 103-592, eff. 6-7-24.) |
(35 ILCS 200/18-175)
Sec. 18-175.
Leasehold abatement.
The county clerk may abate property taxes
levied by one or more taxing districts under this Code on any leasehold
interest in a property leased from the Department of Natural Resources on which
is situated a restaurant and overnight lodging
facility that was constructed using at least 50% private, non-State funding and
that first opened for business after January 1, 1992.
(Source: P.A. 88-455; 89-445, eff. 2-7-96.)
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(35 ILCS 200/18-177)
Sec. 18-177. Leased low-rent housing abatement. (a) In counties of 3,000,000
or more inhabitants, the county clerk shall abate property taxes levied by
any taxing district under this Code on property that meets the following
requirements:
(1) The property does not qualify as exempt property | ||
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(2) The property is situated in a municipality with | ||
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(3) For a period of not less than 20 years, the | ||
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Property and portions of property used or intended to be used for
commercial purposes are not eligible for the abatement provided in this
Section.
A housing authority created under the Housing Authorities Act shall
file annually with the county clerk for any property eligible for an abatement
under this Section, on a form prescribed by the county clerk, a certificate of
the property's use during the immediately preceding year. The certificate
shall certify that the property or a portion of the property meets the
requirements of this Section and that the eligible residential units have been
inspected within the previous 90 days and meet or exceed all housing quality
standards of the authority. If only a portion of the property meets these
requirements, the certificate shall state the amount of that portion as a
percentage of the total equalized and assessed value of the property. If the
property is improved with an eligible multifamily dwelling or multi-building
development containing residential units that are individually assessed, then, except as provided in subsection (b), no
more than 40% of those residential units may be certified. If the property is
improved with an eligible multifamily dwelling or multi-building development
containing residential units that are not individually assessed, then, except as provided in subsection (b), the portion
of the property certified shall represent no more than 40% of those residential
units.
The county clerk shall abate the taxes only if a certificate of use has
been timely filed for that year. If only a portion of the property has been
certified as eligible, the county clerk shall abate the taxes in the percentage
so certified.
Whenever property receives an abatement under this Section, the rental rate
set under the lease, regulatory and operating agreement, or other similar
instrument for that property shall not include property taxes.
No property shall be eligible for abatement under this Section if the owner
of the property has any outstanding and overdue debts to the municipality in
which the property is situated.
(b) The percentage limitation on the certification of residential units set forth in subsection (a) shall be deemed to be satisfied in the case of developments described in resolutions adopted by the Board of Commissioners of the Chicago Housing Authority on September 19, 2000, December 17, 2002, or September 16, 2003, as amended, approving the disposition of certain land and buildings on which all or a portion of the developments are or will be situated, if no more than 50% of the units in the development are so certified.
(Source: P.A. 94-296, eff. 7-21-05.)
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(35 ILCS 200/18-178) Sec. 18-178. Abatement for the residence of a surviving spouse of a fallen police officer, soldier, or rescue worker. (a) The governing body of any county or municipality may, by ordinance, order the county clerk to abate any percentage of the taxes levied by the county or municipality on each parcel of qualified property within the boundaries of the county or municipality that is owned by the surviving spouse of a fallen police officer, soldier, or rescue worker. (b) The governing body may provide, by ordinance, for the percentage amount and duration of an abatement under this Section and for any other provision necessary to carry out the provisions of this Section. Upon passing an ordinance under this Section, the county or municipality must deliver a certified copy of the ordinance to the county clerk. (c) As used in this Section: "Fallen police officer, soldier, or rescue worker" means an individual who dies: (1) as a result of or in the course of employment as | ||
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(2) while in the active service of a fire, rescue, or | ||
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(3) while on active duty as a member of the United | ||
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"Fallen police officer, soldier, or rescue worker", however, does not include any individual whose death was the result of that individual's own willful misconduct or abuse of alcohol or drugs.
"Qualified property" means a parcel of real property that is occupied by not more than 2 families, that is used as the principal residence by a surviving spouse, and that: (1) was owned by the fallen police officer, soldier, | ||
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(2) was acquired by the surviving spouse within 2 | ||
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(3) was acquired more than 2 years after the police | ||
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"Surviving spouse" means a spouse, who has not remarried, of a fallen police officer, soldier, or rescue worker.
(Source: P.A. 97-767, eff. 7-9-12.) |
(35 ILCS 200/18-180) Sec. 18-180. Abatement; urban decay. (a) Except as provided below, a home rule municipality upon adoption of an ordinance by majority vote of its governing authority, may order the county clerk to abate, for a period not to exceed 10 years, any percentage of the taxes levied by the municipality and any other taxing district on each parcel of property located in an area of urban decay within the corporate limits of the municipality and upon which a newly constructed or newly remodeled single-family or duplex residential dwelling unit is located, except that the total abatement for any levy year shall not be in an amount in excess of 2% of the taxes extended by all taxing districts on all parcels located within the township that contain residential dwelling units of 6 units or less. In the case of a newly remodeled single-family or duplex residential dwelling unit, the amount of the abatement may not exceed the amount of property taxes attributable to the improvements, and no abatement shall be granted with respect to the value of the land. An abatement adopted under this Section shall be extended to all subsequent owners of an eligible property during the abatement period. The ordinance shall provide that the same percentage abatement of taxes shall apply to all eligible property subject to the abatement ordinance, except that any abatement granted for any parcel that is within a redevelopment area created under Division 74.4 of Article 11 of the Illinois Municipal Code at the time the ordinance is adopted shall not exceed the amount of taxes allocable to taxing districts. No abatement adopted under this Section shall apply to a parcel of property if the owner does not live in the single-family or one of the duplex residential units. Before final adoption of an abatement ordinance under this Section, the governing authority of the home rule municipality shall notify by mail each affected taxing district of the pending ordinance. This Section does not apply to property annexed by a municipality after January 1, 1989. For the purposes of this Section, a zero lot line dwelling, such as a townhouse or development, is considered a single-family residence. (b) The governing authority of each affected taxing district shall within 10 days appoint one member to serve on an Abatement Review Board to review the terms and conditions of the proposed abatement ordinance. The Board shall be convened by the mayor or village president of the municipality considering the abatement ordinance. The ordinance shall not be adopted less than 45 days after the Board is convened. Failure to appoint a member to the Board does not affect work of the Board. The Board shall report the findings and conclusions to the governing authority of the municipality not later than 30 days after it is convened. (c) Any abatement granted under this Section prior to the effective date of this amendatory Act of the 103rd General Assembly shall be reduced in 20% increments annually during the last 4 years of the abatement period for the property. (d) For purposes of this Section: (1) "Area of urban decay" means an area demonstrating | ||
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(2) "Duplex" means a 2 family residence that is not | ||
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(3) "Newly constructed" means constructed and ready | ||
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(4) "Newly remodeled" means that the property | ||
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(Source: P.A. 103-931, eff. 8-9-24.) |
(35 ILCS 200/18-181)
Sec. 18-181. Abatement of neighborhood redevelopment corporation property.
The county clerk shall abate the property taxes imposed on the property of a
neighborhood redevelopment corporation as provided in Section 15-5 of the
Neighborhood Redevelopment Corporation Law.
(Source: P.A. 93-1037, eff. 6-1-05.) |
(35 ILCS 200/18-183)
Sec. 18-183.
Cancellation and repayment of tax benefits.
Beginning with
tax year 1996, if any taxing district enters into an agreement that explicitly
sets forth the terms and length of a contract and thereby grants a tax
abatement or other tax benefit under Sections 18-165 through 18-180 of this
Code, under the Economic Development Area Tax Increment Allocation Act, the
County Economic Development Project Area Tax Increment Allocation Act of 1991,
the Tax Increment Allocation Redevelopment Act, the Industrial Jobs Recovery
Law, the Economic Development Project Area Tax Increment Allocation Act of
1995, or under any other statutory or constitutional authority implemented
under the Property Tax Code to a private individual or entity for the purpose
of originating, locating, maintaining, rehabilitating, or expanding a business
facility within the taxing district and the individual or entity relocates the
entire facility from the taxing district in violation of the terms and length
of the contract explicitly set forth in the agreement, the abatement or other
tax benefit for the remainder of the term is cancelled and the amount of the
abatements or other tax benefits granted before cancellation shall be repaid to
the taxing district within 30 days. This Section may be waived by the mutual
agreement of the individual or entity and the taxing district.
(Source: P.A. 89-591, eff. 8-1-96; 90-14, eff. 7-1-97.)
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(35 ILCS 200/18-184)
Sec. 18-184.
Abatement; annexation agreement.
Upon a
majority vote of its governing authority, any municipality may, after the
determination of the assessed valuation of its property, order the county clerk
to abate any portion of its taxes on any property that is the subject of an
annexation agreement between the municipality and the property owner.
(Source: P.A. 89-537, eff. 1-1-97; 90-14, eff. 7-1-97.)
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(35 ILCS 200/18-184.5) Sec. 18-184.5. Abatement for vacant facilities. Upon a majority vote of its governing body, any taxing district may, after the determination of the assessed valuation of its property, order the county clerk
to abate any portion of its taxes on any property if (i) a new business first occupies a facility located on the property during the taxable year, and (ii) the facility was vacant for a period of at least 24 continuous months prior to being occupied by the business. The abatement shall not exceed a period of 2 years and the aggregate amount of abated taxes for all taxing districts combined shall not exceed $4,000,000.
(Source: P.A. 96-755, eff. 1-1-10.) |
(35 ILCS 200/18-184.10) Sec. 18-184.10. Business corridors; abatement. (a) Each taxing district may, by a majority vote of its governing authority, order the county clerk to abate any portion of its taxes on property that meets the following requirements: (1) the property does not qualify as exempt property | ||
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(2) the property is situated in a business corridor | ||
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An abatement under this Section may not exceed a period of 10 years. (b) A business corridor created under this Section shall encompass only territory along the common border of the municipalities that is (i) undeveloped or underdeveloped and (ii) not likely to be developed without the creation of the business corridor. The intergovernmental agreement shall specify the territory to be included in the business corridor. The agreement shall also provide for the duration of an abatement under this Section and for any other provision necessary to carry out the provisions of this Section. No abatement under this Section shall exceed 10 years in duration. Upon adoption of the agreement provided for under this Section, the municipalities must deliver a certified copy of the agreement to the county clerk. (c) Before adopting an intergovernmental agreement proposing the designation of a business corridor, each municipality, by its corporate authorities, must adopt an ordinance or resolution fixing a time and place for a public hearing. At least 10 days before adopting the ordinance or resolution establishing the time and place for the public hearing, the municipality must make available for public inspection the boundaries of the proposed business corridor. At the public hearing, any interested person or affected taxing district may file with the municipal clerk written objections to the business corridor and may be heard orally with respect to any issues embodied in the notice. The municipality must hear all protests and objections at the hearing, and the hearing may be adjourned to another date without further notice other than a motion entered upon the minutes fixing the time and place of the subsequent hearing. At the public hearing or at any time before the municipality adopts an ordinance approving the intergovernmental agreement, the municipality may make changes to the boundaries of the business corridor. Changes that add additional parcels of property to the proposed business corridor may be made only after each municipality gives notice and conducts a public hearing pursuant to the procedures set forth in this Section. Except as otherwise provided in this Section, notice of the public hearing must be given by publication. Notice by publication must be given by publication at least twice. The first publication must be not more than 30 nor less than 10 days before the hearing in a newspaper of general circulation within the taxing districts having property in the proposed business corridor. The notice must include the following: (1) the time and place of the public hearing; (2) the boundaries of the proposed business corridor | ||
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(3) a statement that all interested persons will be | ||
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(4) such other matters as the municipality may deem | ||
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(d) As used in this Section: "Disadvantaged municipality" means a municipality with (i) a per capita equalized assessed valuation (EAV) less than 60% of the State average and (ii) more than 15% of its population below the national poverty level.
(Source: P.A. 97-577, eff. 1-1-12.) |
(35 ILCS 200/18-184.15) Sec. 18-184.15. REV Illinois project facilities for electric vehicles, electric vehicle component parts, or electric vehicle power supply equipment; abatement. (a) Any taxing district, upon a majority vote of its governing body, may, after determination of the assessed value as set forth in this Code, order the clerk of the appropriate municipality or county to abate, for a period not to exceed 30 consecutive years, any portion of real property taxes otherwise levied or extended by the taxing district on a REV Illinois Project facility that is subject to an agreement with the Department of Commerce and Economic Opportunity under Section 45 of the Reimagining Energy and Vehicles in Illinois Act, during the period of time such agreement is in effect as specified by the Department of Commerce and Economic Opportunity. (b) Two or more taxing districts, upon a majority vote of each of their respective governing bodies, may agree to abate, for a period not to exceed 30 consecutive tax years, a portion of the real property taxes otherwise levied or extended by those taxing districts on a REV Illinois Project facility that is subject to an agreement with the Department of Commerce and Economic Opportunity under Section 45 of the Reimagining Energy and Vehicles in Illinois Act. The agreement entered into by the taxing districts under this subsection (b) shall be filed with the county clerk who shall, for the period the agreement remains in effect, abate the portion of the real estate taxes levied or extended by those taxing districts as directed in the agreement. Any such agreement entered into by 2 or more taxing districts before the effective date of this amendatory Act of the 103rd General Assembly that is not inconsistent with the provisions of this subsection (b) is hereby declared valid and enforceable for the effective period of that agreement. (Source: P.A. 102-669, eff. 11-16-21; 102-1125, eff. 2-3-23; 103-595, eff. 6-26-24.) |
(35 ILCS 200/18-184.20) Sec. 18-184.20. MICRO Illinois project facilities. Any taxing district, upon a majority vote of its governing body, may, after determination of the assessed value as set forth in this Code, order the clerk of the appropriate municipality or county to abate, for a period not to exceed 30 consecutive years, any portion of real property taxes otherwise levied or extended by the taxing district on a MICRO Illinois Project facility that is subject to an agreement with the Department of Commerce and Economic Opportunity under the Manufacturing Illinois Chips for Real Opportunity (MICRO) Act, during the period of time such agreement is in effect as specified by the Department of Commerce and Economic Opportunity.(Source: P.A. 102-700, eff. 4-19-22; 103-595, eff. 6-26-24.) |
(35 ILCS 200/Art. 18 Div. 5 heading) Division 5.
Property Tax Extension Limitation Law
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(35 ILCS 200/18-185) (Text of Section from P.A. 103-587) Sec. 18-185. Short title; definitions. This Division 5 may be cited as the Property Tax Extension Limitation Law. As used in this Division 5: "Consumer Price Index" means the Consumer Price Index for All Urban Consumers for all items published by the United States Department of Labor. "Extension limitation" means (a) the lesser of 5% or the percentage increase in the Consumer Price Index during the 12-month calendar year preceding the levy year or (b) the rate of increase approved by voters under Section 18-205. "Affected county" means a county of 3,000,000 or more inhabitants or a county contiguous to a county of 3,000,000 or more inhabitants. "Taxing district" has the same meaning provided in Section 1-150, except as otherwise provided in this Section. For the 1991 through 1994 levy years only, "taxing district" includes only each non-home rule taxing district having the majority of its 1990 equalized assessed value within any county or counties contiguous to a county with 3,000,000 or more inhabitants. Beginning with the 1995 levy year, "taxing district" includes only each non-home rule taxing district subject to this Law before the 1995 levy year and each non-home rule taxing district not subject to this Law before the 1995 levy year having the majority of its 1994 equalized assessed value in an affected county or counties. Beginning with the levy year in which this Law becomes applicable to a taxing district as provided in Section 18-213, "taxing district" also includes those taxing districts made subject to this Law as provided in Section 18-213. "Aggregate extension" for taxing districts to which this Law applied before the 1995 levy year means the annual corporate extension for the taxing district and those special purpose extensions that are made annually for the taxing district, excluding special purpose extensions: (a) made for the taxing district to pay interest or principal on general obligation bonds that were approved by referendum; (b) made for any taxing district to pay interest or principal on general obligation bonds issued before October 1, 1991; (c) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund those bonds issued before October 1, 1991; (d) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund bonds issued after October 1, 1991 that were approved by referendum; (e) made for any taxing district to pay interest or principal on revenue bonds issued before October 1, 1991 for payment of which a property tax levy or the full faith and credit of the unit of local government is pledged; however, a tax for the payment of interest or principal on those bonds shall be made only after the governing body of the unit of local government finds that all other sources for payment are insufficient to make those payments; (f) made for payments under a building commission lease when the lease payments are for the retirement of bonds issued by the commission before October 1, 1991, to pay for the building project; (g) made for payments due under installment contracts entered into before October 1, 1991; (h) made for payments of principal and interest on bonds issued under the Metropolitan Water Reclamation District Act to finance construction projects initiated before October 1, 1991; (i) made for payments of principal and interest on limited bonds, as defined in Section 3 of the Local Government Debt Reform Act, in an amount not to exceed the debt service extension base less the amount in items (b), (c), (e), and (h) of this definition for non-referendum obligations, except obligations initially issued pursuant to referendum; (j) made for payments of principal and interest on bonds issued under Section 15 of the Local Government Debt Reform Act; (k) made by a school district that participates in the Special Education District of Lake County, created by special education joint agreement under Section 10-22.31 of the School Code, for payment of the school district's share of the amounts required to be contributed by the Special Education District of Lake County to the Illinois Municipal Retirement Fund under Article 7 of the Illinois Pension Code; the amount of any extension under this item (k) shall be certified by the school district to the county clerk; (l) made to fund expenses of providing joint recreational programs for persons with disabilities under Section 5-8 of the Park District Code or Section 11-95-14 of the Illinois Municipal Code; (m) made for temporary relocation loan repayment purposes pursuant to Sections 2-3.77 and 17-2.2d of the School Code; (n) made for payment of principal and interest on any bonds issued under the authority of Section 17-2.2d of the School Code; (o) made for contributions to a firefighter's pension fund created under Article 4 of the Illinois Pension Code, to the extent of the amount certified under item (5) of Section 4-134 of the Illinois Pension Code; and (p) made for road purposes in the first year after a township assumes the rights, powers, duties, assets, property, liabilities, obligations, and responsibilities of a road district abolished under the provisions of Section 6-133 of the Illinois Highway Code. "Aggregate extension" for the taxing districts to which this Law did not apply before the 1995 levy year (except taxing districts subject to this Law in accordance with Section 18-213) means the annual corporate extension for the taxing district and those special purpose extensions that are made annually for the taxing district, excluding special purpose extensions: (a) made for the taxing district to pay interest or principal on general obligation bonds that were approved by referendum; (b) made for any taxing district to pay interest or principal on general obligation bonds issued before March 1, 1995; (c) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund those bonds issued before March 1, 1995; (d) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund bonds issued after March 1, 1995 that were approved by referendum; (e) made for any taxing district to pay interest or principal on revenue bonds issued before March 1, 1995 for payment of which a property tax levy or the full faith and credit of the unit of local government is pledged; however, a tax for the payment of interest or principal on those bonds shall be made only after the governing body of the unit of local government finds that all other sources for payment are insufficient to make those payments; (f) made for payments under a building commission lease when the lease payments are for the retirement of bonds issued by the commission before March 1, 1995 to pay for the building project; (g) made for payments due under installment contracts entered into before March 1, 1995; (h) made for payments of principal and interest on bonds issued under the Metropolitan Water Reclamation District Act to finance construction projects initiated before October 1, 1991; (h-4) made for stormwater management purposes by the Metropolitan Water Reclamation District of Greater Chicago under Section 12 of the Metropolitan Water Reclamation District Act; (h-8) made for payments of principal and interest on bonds issued under Section 9.6a of the Metropolitan Water Reclamation District Act to make contributions to the pension fund established under Article 13 of the Illinois Pension Code; (i) made for payments of principal and interest on limited bonds, as defined in Section 3 of the Local Government Debt Reform Act, in an amount not to exceed the debt service extension base less the amount in items (b), (c), and (e) of this definition for non-referendum obligations, except obligations initially issued pursuant to referendum and bonds described in subsections (h) and (h-8) of this definition; (j) made for payments of principal and interest on bonds issued under Section 15 of the Local Government Debt Reform Act; (k) made for payments of principal and interest on bonds authorized by Public Act 88-503 and issued under Section 20a of the Chicago Park District Act for aquarium or museum projects and bonds issued under Section 20a of the Chicago Park District Act for the purpose of making contributions to the pension fund established under Article 12 of the Illinois Pension Code; (l) made for payments of principal and interest on bonds authorized by Public Act 87-1191 or 93-601 and (i) issued pursuant to Section 21.2 of the Cook County Forest Preserve District Act, (ii) issued under Section 42 of the Cook County Forest Preserve District Act for zoological park projects, or (iii) issued under Section 44.1 of the Cook County Forest Preserve District Act for botanical gardens projects; (m) made pursuant to Section 34-53.5 of the School Code, whether levied annually or not; (n) made to fund expenses of providing joint recreational programs for persons with disabilities under Section 5-8 of the Park District Code or Section 11-95-14 of the Illinois Municipal Code; (o) made by the Chicago Park District for recreational programs for persons with disabilities under subsection (c) of Section 7.06 of the Chicago Park District Act; (p) made for contributions to a firefighter's pension fund created under Article 4 of the Illinois Pension Code, to the extent of the amount certified under item (5) of Section 4-134 of the Illinois Pension Code; (q) made by Ford Heights School District 169 under Section 17-9.02 of the School Code; and (r) made for the purpose of making employer contributions to the Public School Teachers' Pension and Retirement Fund of Chicago under Section 34-53 of the School Code. "Aggregate extension" for all taxing districts to which this Law applies in accordance with Section 18-213, except for those taxing districts subject to paragraph (2) of subsection (e) of Section 18-213, means the annual corporate extension for the taxing district and those special purpose extensions that are made annually for the taxing district, excluding special purpose extensions: (a) made for the taxing district to pay interest or principal on general obligation bonds that were approved by referendum; (b) made for any taxing district to pay interest or principal on general obligation bonds issued before the date on which the referendum making this Law applicable to the taxing district is held; (c) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund those bonds issued before the date on which the referendum making this Law applicable to the taxing district is held; (d) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund bonds issued after the date on which the referendum making this Law applicable to the taxing district is held if the bonds were approved by referendum after the date on which the referendum making this Law applicable to the taxing district is held; (e) made for any taxing district to pay interest or principal on revenue bonds issued before the date on which the referendum making this Law applicable to the taxing district is held for payment of which a property tax levy or the full faith and credit of the unit of local government is pledged; however, a tax for the payment of interest or principal on those bonds shall be made only after the governing body of the unit of local government finds that all other sources for payment are insufficient to make those payments; (f) made for payments under a building commission lease when the lease payments are for the retirement of bonds issued by the commission before the date on which the referendum making this Law applicable to the taxing district is held to pay for the building project; (g) made for payments due under installment contracts entered into before the date on which the referendum making this Law applicable to the taxing district is held; (h) made for payments of principal and interest on limited bonds, as defined in Section 3 of the Local Government Debt Reform Act, in an amount not to exceed the debt service extension base less the amount in items (b), (c), and (e) of this definition for non-referendum obligations, except obligations initially issued pursuant to referendum; (i) made for payments of principal and interest on bonds issued under Section 15 of the Local Government Debt Reform Act; (j) made for a qualified airport authority to pay interest or principal on general obligation bonds issued for the purpose of paying obligations due under, or financing airport facilities required to be acquired, constructed, installed or equipped pursuant to, contracts entered into before March 1, 1996 (but not including any amendments to such a contract taking effect on or after that date); (k) made to fund expenses of providing joint recreational programs for persons with disabilities under Section 5-8 of the Park District Code or Section 11-95-14 of the Illinois Municipal Code; (l) made for contributions to a firefighter's pension fund created under Article 4 of the Illinois Pension Code, to the extent of the amount certified under item (5) of Section 4-134 of the Illinois Pension Code; and (m) made for the taxing district to pay interest or principal on general obligation bonds issued pursuant to Section 19-3.10 of the School Code. "Aggregate extension" for all taxing districts to which this Law applies in accordance with paragraph (2) of subsection (e) of Section 18-213 means the annual corporate extension for the taxing district and those special purpose extensions that are made annually for the taxing district, excluding special purpose extensions: (a) made for the taxing district to pay interest or principal on general obligation bonds that were approved by referendum; (b) made for any taxing district to pay interest or principal on general obligation bonds issued before March 7, 1997 (the effective date of Public Act 89-718); (c) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund those bonds issued before March 7, 1997 (the effective date of Public Act 89-718); (d) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund bonds issued after March 7, 1997 (the effective date of Public Act 89-718) if the bonds were approved by referendum after March 7, 1997 (the effective date of Public Act 89-718); (e) made for any taxing district to pay interest or principal on revenue bonds issued before March 7, 1997 (the effective date of Public Act 89-718) for payment of which a property tax levy or the full faith and credit of the unit of local government is pledged; however, a tax for the payment of interest or principal on those bonds shall be made only after the governing body of the unit of local government finds that all other sources for payment are insufficient to make those payments; (f) made for payments under a building commission lease when the lease payments are for the retirement of bonds issued by the commission before March 7, 1997 (the effective date of Public Act 89-718) to pay for the building project; (g) made for payments due under installment contracts entered into before March 7, 1997 (the effective date of Public Act 89-718); (h) made for payments of principal and interest on limited bonds, as defined in Section 3 of the Local Government Debt Reform Act, in an amount not to exceed the debt service extension base less the amount in items (b), (c), and (e) of this definition for non-referendum obligations, except obligations initially issued pursuant to referendum; (i) made for payments of principal and interest on bonds issued under Section 15 of the Local Government Debt Reform Act; (j) made for a qualified airport authority to pay interest or principal on general obligation bonds issued for the purpose of paying obligations due under, or financing airport facilities required to be acquired, constructed, installed or equipped pursuant to, contracts entered into before March 1, 1996 (but not including any amendments to such a contract taking effect on or after that date); (k) made to fund expenses of providing joint recreational programs for persons with disabilities under Section 5-8 of the Park District Code or Section 11-95-14 of the Illinois Municipal Code; and (l) made for contributions to a firefighter's pension fund created under Article 4 of the Illinois Pension Code, to the extent of the amount certified under item (5) of Section 4-134 of the Illinois Pension Code. "Debt service extension base" means an amount equal to that portion of the extension for a taxing district for the 1994 levy year, or for those taxing districts subject to this Law in accordance with Section 18-213, except for those subject to paragraph (2) of subsection (e) of Section 18-213, for the levy year in which the referendum making this Law applicable to the taxing district is held, or for those taxing districts subject to this Law in accordance with paragraph (2) of subsection (e) of Section 18-213 for the 1996 levy year, constituting an extension for payment of principal and interest on bonds issued by the taxing district without referendum, but not including excluded non-referendum bonds. For park districts (i) that were first subject to this Law in 1991 or 1995 and (ii) whose extension for the 1994 levy year for the payment of principal and interest on bonds issued by the park district without referendum (but not including excluded non-referendum bonds) was less than 51% of the amount for the 1991 levy year constituting an extension for payment of principal and interest on bonds issued by the park district without referendum (but not including excluded non-referendum bonds), "debt service extension base" means an amount equal to that portion of the extension for the 1991 levy year constituting an extension for payment of principal and interest on bonds issued by the park district without referendum (but not including excluded non-referendum bonds). A debt service extension base established or increased at any time pursuant to any provision of this Law, except Section 18-212, shall be increased each year commencing with the later of (i) the 2009 levy year or (ii) the first levy year in which this Law becomes applicable to the taxing district, by the lesser of 5% or the percentage increase in the Consumer Price Index during the 12-month calendar year preceding the levy year. The debt service extension base may be established or increased as provided under Section 18-212. "Excluded non-referendum bonds" means (i) bonds authorized by Public Act 88-503 and issued under Section 20a of the Chicago Park District Act for aquarium and museum projects; (ii) bonds issued under Section 15 of the Local Government Debt Reform Act; or (iii) refunding obligations issued to refund or to continue to refund obligations initially issued pursuant to referendum. "Special purpose extensions" include, but are not limited to, extensions for levies made on an annual basis for unemployment and workers' compensation, self-insurance, contributions to pension plans, and extensions made pursuant to Section 6-601 of the Illinois Highway Code for a road district's permanent road fund whether levied annually or not. The extension for a special service area is not included in the aggregate extension. "Aggregate extension base" means the taxing district's last preceding aggregate extension as adjusted under Sections 18-135, 18-215, 18-230, 18-206, and 18-233. Beginning with levy year 2022, for taxing districts that are specified in Section 18-190.7, the taxing district's aggregate extension base shall be calculated as provided in Section 18-190.7. An adjustment under Section 18-135 shall be made for the 2007 levy year and all subsequent levy years whenever one or more counties within which a taxing district is located (i) used estimated valuations or rates when extending taxes in the taxing district for the last preceding levy year that resulted in the over or under extension of taxes, or (ii) increased or decreased the tax extension for the last preceding levy year as required by Section 18-135(c). Whenever an adjustment is required under Section 18-135, the aggregate extension base of the taxing district shall be equal to the amount that the aggregate extension of the taxing district would have been for the last preceding levy year if either or both (i) actual, rather than estimated, valuations or rates had been used to calculate the extension of taxes for the last levy year, or (ii) the tax extension for the last preceding levy year had not been adjusted as required by subsection (c) of Section 18-135. Notwithstanding any other provision of law, for levy year 2012, the aggregate extension base for West Northfield School District No. 31 in Cook County shall be $12,654,592. Notwithstanding any other provision of law, for the purpose of calculating the limiting rate for levy year 2023, the last preceding aggregate extension base for Homewood School District No. 153 in Cook County shall be $19,535,377. Notwithstanding any other provision of law, for levy year 2022, the aggregate extension base of a home equity assurance program that levied at least $1,000,000 in property taxes in levy year 2019 or 2020 under the Home Equity Assurance Act shall be the amount that the program's aggregate extension base for levy year 2021 would have been if the program had levied a property tax for levy year 2021. "Levy year" has the same meaning as "year" under Section 1-155. "New property" means (i) the assessed value, after final board of review or board of appeals action, of new improvements or additions to existing improvements on any parcel of real property that increase the assessed value of that real property during the levy year multiplied by the equalization factor issued by the Department under Section 17-30, (ii) the assessed value, after final board of review or board of appeals action, of real property not exempt from real estate taxation, which real property was exempt from real estate taxation for any portion of the immediately preceding levy year, multiplied by the equalization factor issued by the Department under Section 17-30, including the assessed value, upon final stabilization of occupancy after new construction is complete, of any real property located within the boundaries of an otherwise or previously exempt military reservation that is intended for residential use and owned by or leased to a private corporation or other entity, (iii) in counties that classify in accordance with Section 4 of Article IX of the Illinois Constitution, an incentive property's additional assessed value resulting from a scheduled increase in the level of assessment as applied to the first year final board of review market value, and (iv) any increase in assessed value due to oil or gas production from an oil or gas well required to be permitted under the Hydraulic Fracturing Regulatory Act that was not produced in or accounted for during the previous levy year. In addition, the county clerk in a county containing a population of 3,000,000 or more shall include in the 1997 recovered tax increment value for any school district, any recovered tax increment value that was applicable to the 1995 tax year calculations. "Qualified airport authority" means an airport authority organized under the Airport Authorities Act and located in a county bordering on the State of Wisconsin and having a population in excess of 200,000 and not greater than 500,000. "Recovered tax increment value" means, except as otherwise provided in this paragraph, the amount of the current year's equalized assessed value, in the first year after a municipality terminates the designation of an area as a redevelopment project area previously established under the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code, previously established under the Industrial Jobs Recovery Law in the Illinois Municipal Code, previously established under the Economic Development Project Area Tax Increment Act of 1995, or previously established under the Economic Development Area Tax Increment Allocation Act, of each taxable lot, block, tract, or parcel of real property in the redevelopment project area over and above the initial equalized assessed value of each property in the redevelopment project area. For the taxes which are extended for the 1997 levy year, the recovered tax increment value for a non-home rule taxing district that first became subject to this Law for the 1995 levy year because a majority of its 1994 equalized assessed value was in an affected county or counties shall be increased if a municipality terminated the designation of an area in 1993 as a redevelopment project area previously established under the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code, previously established under the Industrial Jobs Recovery Law in the Illinois Municipal Code, or previously established under the Economic Development Area Tax Increment Allocation Act, by an amount equal to the 1994 equalized assessed value of each taxable lot, block, tract, or parcel of real property in the redevelopment project area over and above the initial equalized assessed value of each property in the redevelopment project area. In the first year after a municipality removes a taxable lot, block, tract, or parcel of real property from a redevelopment project area established under the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code, the Industrial Jobs Recovery Law in the Illinois Municipal Code, or the Economic Development Area Tax Increment Allocation Act, "recovered tax increment value" means the amount of the current year's equalized assessed value of each taxable lot, block, tract, or parcel of real property removed from the redevelopment project area over and above the initial equalized assessed value of that real property before removal from the redevelopment project area. Except as otherwise provided in this Section, "limiting rate" means a fraction the numerator of which is the last preceding aggregate extension base times an amount equal to one plus the extension limitation defined in this Section and the denominator of which is the current year's equalized assessed value of all real property in the territory under the jurisdiction of the taxing district during the prior levy year. For those taxing districts that reduced their aggregate extension for the last preceding levy year, except for school districts that reduced their extension for educational purposes pursuant to Section 18-206, the highest aggregate extension in any of the last 3 preceding levy years shall be used for the purpose of computing the limiting rate. The denominator shall not include new property or the recovered tax increment value. If a new rate, a rate decrease, or a limiting rate increase has been approved at an election held after March 21, 2006, then (i) the otherwise applicable limiting rate shall be increased by the amount of the new rate or shall be reduced by the amount of the rate decrease, as the case may be, or (ii) in the case of a limiting rate increase, the limiting rate shall be equal to the rate set forth in the proposition approved by the voters for each of the years specified in the proposition, after which the limiting rate of the taxing district shall be calculated as otherwise provided. In the case of a taxing district that obtained referendum approval for an increased limiting rate on March 20, 2012, the limiting rate for tax year 2012 shall be the rate that generates the approximate total amount of taxes extendable for that tax year, as set forth in the proposition approved by the voters; this rate shall be the final rate applied by the county clerk for the aggregate of all capped funds of the district for tax year 2012.(Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21; 102-519, eff. 8-20-21; 102-558, eff. 8-20-21; 102-707, eff. 4-22-22; 102-813, eff. 5-13-22; 102-895, eff. 5-23-22; 103-154, eff. 6-30-23; 103-587, eff. 5-28-24.) (Text of Section from P.A. 103-591) Sec. 18-185. Short title; definitions. This Division 5 may be cited as the Property Tax Extension Limitation Law. As used in this Division 5: "Consumer Price Index" means the Consumer Price Index for All Urban Consumers for all items published by the United States Department of Labor. "Extension limitation" means (a) the lesser of 5% or the percentage increase in the Consumer Price Index during the 12-month calendar year preceding the levy year or (b) the rate of increase approved by voters under Section 18-205. "Affected county" means a county of 3,000,000 or more inhabitants or a county contiguous to a county of 3,000,000 or more inhabitants. "Taxing district" has the same meaning provided in Section 1-150, except as otherwise provided in this Section. For the 1991 through 1994 levy years only, "taxing district" includes only each non-home rule taxing district having the majority of its 1990 equalized assessed value within any county or counties contiguous to a county with 3,000,000 or more inhabitants. Beginning with the 1995 levy year, "taxing district" includes only each non-home rule taxing district subject to this Law before the 1995 levy year and each non-home rule taxing district not subject to this Law before the 1995 levy year having the majority of its 1994 equalized assessed value in an affected county or counties. Beginning with the levy year in which this Law becomes applicable to a taxing district as provided in Section 18-213, "taxing district" also includes those taxing districts made subject to this Law as provided in Section 18-213. "Aggregate extension" for taxing districts to which this Law applied before the 1995 levy year means the annual corporate extension for the taxing district and those special purpose extensions that are made annually for the taxing district, excluding special purpose extensions: (a) made for the taxing district to pay interest or principal on general obligation bonds that were approved by referendum; (b) made for any taxing district to pay interest or principal on general obligation bonds issued before October 1, 1991; (c) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund those bonds issued before October 1, 1991; (d) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund bonds issued after October 1, 1991 that were approved by referendum; (e) made for any taxing district to pay interest or principal on revenue bonds issued before October 1, 1991 for payment of which a property tax levy or the full faith and credit of the unit of local government is pledged; however, a tax for the payment of interest or principal on those bonds shall be made only after the governing body of the unit of local government finds that all other sources for payment are insufficient to make those payments; (f) made for payments under a building commission lease when the lease payments are for the retirement of bonds issued by the commission before October 1, 1991, to pay for the building project; (g) made for payments due under installment contracts entered into before October 1, 1991; (h) made for payments of principal and interest on bonds issued under the Metropolitan Water Reclamation District Act to finance construction projects initiated before October 1, 1991; (i) made for payments of principal and interest on limited bonds, as defined in Section 3 of the Local Government Debt Reform Act, in an amount not to exceed the debt service extension base less the amount in items (b), (c), (e), and (h) of this definition for non-referendum obligations, except obligations initially issued pursuant to referendum; (j) made for payments of principal and interest on bonds issued under Section 15 of the Local Government Debt Reform Act; (k) made by a school district that participates in the Special Education District of Lake County, created by special education joint agreement under Section 10-22.31 of the School Code, for payment of the school district's share of the amounts required to be contributed by the Special Education District of Lake County to the Illinois Municipal Retirement Fund under Article 7 of the Illinois Pension Code; the amount of any extension under this item (k) shall be certified by the school district to the county clerk; (l) made to fund expenses of providing joint recreational programs for persons with disabilities under Section 5-8 of the Park District Code or Section 11-95-14 of the Illinois Municipal Code; (m) made for temporary relocation loan repayment purposes pursuant to Sections 2-3.77 and 17-2.2d of the School Code; (n) made for payment of principal and interest on any bonds issued under the authority of Section 17-2.2d of the School Code; (o) made for contributions to a firefighter's pension fund created under Article 4 of the Illinois Pension Code, to the extent of the amount certified under item (5) of Section 4-134 of the Illinois Pension Code; (p) made for road purposes in the first year after a township assumes the rights, powers, duties, assets, property, liabilities, obligations, and responsibilities of a road district abolished under the provisions of Section 6-133 of the Illinois Highway Code; and (q) made for the payment of principal and interest on any bonds issued under the authority of Section 17-2.11 of the School Code or to refund or continue to refund those bonds. "Aggregate extension" for the taxing districts to which this Law did not apply before the 1995 levy year (except taxing districts subject to this Law in accordance with Section 18-213) means the annual corporate extension for the taxing district and those special purpose extensions that are made annually for the taxing district, excluding special purpose extensions: (a) made for the taxing district to pay interest or principal on general obligation bonds that were approved by referendum; (b) made for any taxing district to pay interest or principal on general obligation bonds issued before March 1, 1995; (c) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund those bonds issued before March 1, 1995; (d) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund bonds issued after March 1, 1995 that were approved by referendum; (e) made for any taxing district to pay interest or principal on revenue bonds issued before March 1, 1995 for payment of which a property tax levy or the full faith and credit of the unit of local government is pledged; however, a tax for the payment of interest or principal on those bonds shall be made only after the governing body of the unit of local government finds that all other sources for payment are insufficient to make those payments; (f) made for payments under a building commission lease when the lease payments are for the retirement of bonds issued by the commission before March 1, 1995 to pay for the building project; (g) made for payments due under installment contracts entered into before March 1, 1995; (h) made for payments of principal and interest on bonds issued under the Metropolitan Water Reclamation District Act to finance construction projects initiated before October 1, 1991; (h-4) made for stormwater management purposes by the Metropolitan Water Reclamation District of Greater Chicago under Section 12 of the Metropolitan Water Reclamation District Act; (h-8) made for payments of principal and interest on bonds issued under Section 9.6a of the Metropolitan Water Reclamation District Act to make contributions to the pension fund established under Article 13 of the Illinois Pension Code; (i) made for payments of principal and interest on limited bonds, as defined in Section 3 of the Local Government Debt Reform Act, in an amount not to exceed the debt service extension base less the amount in items (b), (c), and (e) of this definition for non-referendum obligations, except obligations initially issued pursuant to referendum and bonds described in subsections (h) and (h-8) of this definition; (j) made for payments of principal and interest on bonds issued under Section 15 of the Local Government Debt Reform Act; (k) made for payments of principal and interest on bonds authorized by Public Act 88-503 and issued under Section 20a of the Chicago Park District Act for aquarium or museum projects and bonds issued under Section 20a of the Chicago Park District Act for the purpose of making contributions to the pension fund established under Article 12 of the Illinois Pension Code; (l) made for payments of principal and interest on bonds authorized by Public Act 87-1191 or 93-601 and (i) issued pursuant to Section 21.2 of the Cook County Forest Preserve District Act, (ii) issued under Section 42 of the Cook County Forest Preserve District Act for zoological park projects, or (iii) issued under Section 44.1 of the Cook County Forest Preserve District Act for botanical gardens projects; (m) made pursuant to Section 34-53.5 of the School Code, whether levied annually or not; (n) made to fund expenses of providing joint recreational programs for persons with disabilities under Section 5-8 of the Park District Code or Section 11-95-14 of the Illinois Municipal Code; (o) made by the Chicago Park District for recreational programs for persons with disabilities under subsection (c) of Section 7.06 of the Chicago Park District Act; (p) made for contributions to a firefighter's pension fund created under Article 4 of the Illinois Pension Code, to the extent of the amount certified under item (5) of Section 4-134 of the Illinois Pension Code; (q) made by Ford Heights School District 169 under Section 17-9.02 of the School Code; (r) made for the purpose of making employer contributions to the Public School Teachers' Pension and Retirement Fund of Chicago under Section 34-53 of the School Code; and (s) made for the payment of principal and interest on any bonds issued under the authority of Section 17-2.11 of the School Code or to refund or continue to refund those bonds. "Aggregate extension" for all taxing districts to which this Law applies in accordance with Section 18-213, except for those taxing districts subject to paragraph (2) of subsection (e) of Section 18-213, means the annual corporate extension for the taxing district and those special purpose extensions that are made annually for the taxing district, excluding special purpose extensions: (a) made for the taxing district to pay interest or principal on general obligation bonds that were approved by referendum; (b) made for any taxing district to pay interest or principal on general obligation bonds issued before the date on which the referendum making this Law applicable to the taxing district is held; (c) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund those bonds issued before the date on which the referendum making this Law applicable to the taxing district is held; (d) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund bonds issued after the date on which the referendum making this Law applicable to the taxing district is held if the bonds were approved by referendum after the date on which the referendum making this Law applicable to the taxing district is held; (e) made for any taxing district to pay interest or principal on revenue bonds issued before the date on which the referendum making this Law applicable to the taxing district is held for payment of which a property tax levy or the full faith and credit of the unit of local government is pledged; however, a tax for the payment of interest or principal on those bonds shall be made only after the governing body of the unit of local government finds that all other sources for payment are insufficient to make those payments; (f) made for payments under a building commission lease when the lease payments are for the retirement of bonds issued by the commission before the date on which the referendum making this Law applicable to the taxing district is held to pay for the building project; (g) made for payments due under installment contracts entered into before the date on which the referendum making this Law applicable to the taxing district is held; (h) made for payments of principal and interest on limited bonds, as defined in Section 3 of the Local Government Debt Reform Act, in an amount not to exceed the debt service extension base less the amount in items (b), (c), and (e) of this definition for non-referendum obligations, except obligations initially issued pursuant to referendum; (i) made for payments of principal and interest on bonds issued under Section 15 of the Local Government Debt Reform Act; (j) made for a qualified airport authority to pay interest or principal on general obligation bonds issued for the purpose of paying obligations due under, or financing airport facilities required to be acquired, constructed, installed or equipped pursuant to, contracts entered into before March 1, 1996 (but not including any amendments to such a contract taking effect on or after that date); (k) made to fund expenses of providing joint recreational programs for persons with disabilities under Section 5-8 of the Park District Code or Section 11-95-14 of the Illinois Municipal Code; (l) made for contributions to a firefighter's pension fund created under Article 4 of the Illinois Pension Code, to the extent of the amount certified under item (5) of Section 4-134 of the Illinois Pension Code; (m) made for the taxing district to pay interest or principal on general obligation bonds issued pursuant to Section 19-3.10 of the School Code; and (n) made for the payment of principal and interest on any bonds issued under the authority of Section 17-2.11 of the School Code or to refund or continue to refund those bonds. "Aggregate extension" for all taxing districts to which this Law applies in accordance with paragraph (2) of subsection (e) of Section 18-213 means the annual corporate extension for the taxing district and those special purpose extensions that are made annually for the taxing district, excluding special purpose extensions: (a) made for the taxing district to pay interest or principal on general obligation bonds that were approved by referendum; (b) made for any taxing district to pay interest or principal on general obligation bonds issued before March 7, 1997 (the effective date of Public Act 89-718); (c) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund those bonds issued before March 7, 1997 (the effective date of Public Act 89-718); (d) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund bonds issued after March 7, 1997 (the effective date of Public Act 89-718) if the bonds were approved by referendum after March 7, 1997 (the effective date of Public Act 89-718); (e) made for any taxing district to pay interest or principal on revenue bonds issued before March 7, 1997 (the effective date of Public Act 89-718) for payment of which a property tax levy or the full faith and credit of the unit of local government is pledged; however, a tax for the payment of interest or principal on those bonds shall be made only after the governing body of the unit of local government finds that all other sources for payment are insufficient to make those payments; (f) made for payments under a building commission lease when the lease payments are for the retirement of bonds issued by the commission before March 7, 1997 (the effective date of Public Act 89-718) to pay for the building project; (g) made for payments due under installment contracts entered into before March 7, 1997 (the effective date of Public Act 89-718); (h) made for payments of principal and interest on limited bonds, as defined in Section 3 of the Local Government Debt Reform Act, in an amount not to exceed the debt service extension base less the amount in items (b), (c), and (e) of this definition for non-referendum obligations, except obligations initially issued pursuant to referendum; (i) made for payments of principal and interest on bonds issued under Section 15 of the Local Government Debt Reform Act; (j) made for a qualified airport authority to pay interest or principal on general obligation bonds issued for the purpose of paying obligations due under, or financing airport facilities required to be acquired, constructed, installed or equipped pursuant to, contracts entered into before March 1, 1996 (but not including any amendments to such a contract taking effect on or after that date); (k) made to fund expenses of providing joint recreational programs for persons with disabilities under Section 5-8 of the Park District Code or Section 11-95-14 of the Illinois Municipal Code; (l) made for contributions to a firefighter's pension fund created under Article 4 of the Illinois Pension Code, to the extent of the amount certified under item (5) of Section 4-134 of the Illinois Pension Code; and (m) made for the payment of principal and interest on any bonds issued under the authority of Section 17-2.11 of the School Code or to refund or continue to refund those bonds. "Debt service extension base" means an amount equal to that portion of the extension for a taxing district for the 1994 levy year, or for those taxing districts subject to this Law in accordance with Section 18-213, except for those subject to paragraph (2) of subsection (e) of Section 18-213, for the levy year in which the referendum making this Law applicable to the taxing district is held, or for those taxing districts subject to this Law in accordance with paragraph (2) of subsection (e) of Section 18-213 for the 1996 levy year, constituting an extension for payment of principal and interest on bonds issued by the taxing district without referendum, but not including excluded non-referendum bonds. For park districts (i) that were first subject to this Law in 1991 or 1995 and (ii) whose extension for the 1994 levy year for the payment of principal and interest on bonds issued by the park district without referendum (but not including excluded non-referendum bonds) was less than 51% of the amount for the 1991 levy year constituting an extension for payment of principal and interest on bonds issued by the park district without referendum (but not including excluded non-referendum bonds), "debt service extension base" means an amount equal to that portion of the extension for the 1991 levy year constituting an extension for payment of principal and interest on bonds issued by the park district without referendum (but not including excluded non-referendum bonds). A debt service extension base established or increased at any time pursuant to any provision of this Law, except Section 18-212, shall be increased each year commencing with the later of (i) the 2009 levy year or (ii) the first levy year in which this Law becomes applicable to the taxing district, by the lesser of 5% or the percentage increase in the Consumer Price Index during the 12-month calendar year preceding the levy year. The debt service extension base may be established or increased as provided under Section 18-212. "Excluded non-referendum bonds" means (i) bonds authorized by Public Act 88-503 and issued under Section 20a of the Chicago Park District Act for aquarium and museum projects; (ii) bonds issued under Section 15 of the Local Government Debt Reform Act; or (iii) refunding obligations issued to refund or to continue to refund obligations initially issued pursuant to referendum. "Special purpose extensions" include, but are not limited to, extensions for levies made on an annual basis for unemployment and workers' compensation, self-insurance, contributions to pension plans, and extensions made pursuant to Section 6-601 of the Illinois Highway Code for a road district's permanent road fund whether levied annually or not. The extension for a special service area is not included in the aggregate extension. "Aggregate extension base" means the taxing district's last preceding aggregate extension as adjusted under Sections 18-135, 18-215, 18-230, 18-206, and 18-233. Beginning with levy year 2022, for taxing districts that are specified in Section 18-190.7, the taxing district's aggregate extension base shall be calculated as provided in Section 18-190.7. An adjustment under Section 18-135 shall be made for the 2007 levy year and all subsequent levy years whenever one or more counties within which a taxing district is located (i) used estimated valuations or rates when extending taxes in the taxing district for the last preceding levy year that resulted in the over or under extension of taxes, or (ii) increased or decreased the tax extension for the last preceding levy year as required by Section 18-135(c). Whenever an adjustment is required under Section 18-135, the aggregate extension base of the taxing district shall be equal to the amount that the aggregate extension of the taxing district would have been for the last preceding levy year if either or both (i) actual, rather than estimated, valuations or rates had been used to calculate the extension of taxes for the last levy year, or (ii) the tax extension for the last preceding levy year had not been adjusted as required by subsection (c) of Section 18-135. Notwithstanding any other provision of law, for levy year 2012, the aggregate extension base for West Northfield School District No. 31 in Cook County shall be $12,654,592. Notwithstanding any other provision of law, for levy year 2022, the aggregate extension base of a home equity assurance program that levied at least $1,000,000 in property taxes in levy year 2019 or 2020 under the Home Equity Assurance Act shall be the amount that the program's aggregate extension base for levy year 2021 would have been if the program had levied a property tax for levy year 2021. "Levy year" has the same meaning as "year" under Section 1-155. "New property" means (i) the assessed value, after final board of review or board of appeals action, of new improvements or additions to existing improvements on any parcel of real property that increase the assessed value of that real property during the levy year multiplied by the equalization factor issued by the Department under Section 17-30, (ii) the assessed value, after final board of review or board of appeals action, of real property not exempt from real estate taxation, which real property was exempt from real estate taxation for any portion of the immediately preceding levy year, multiplied by the equalization factor issued by the Department under Section 17-30, including the assessed value, upon final stabilization of occupancy after new construction is complete, of any real property located within the boundaries of an otherwise or previously exempt military reservation that is intended for residential use and owned by or leased to a private corporation or other entity, (iii) in counties that classify in accordance with Section 4 of Article IX of the Illinois Constitution, an incentive property's additional assessed value resulting from a scheduled increase in the level of assessment as applied to the first year final board of review market value, and (iv) any increase in assessed value due to oil or gas production from an oil or gas well required to be permitted under the Hydraulic Fracturing Regulatory Act that was not produced in or accounted for during the previous levy year. In addition, the county clerk in a county containing a population of 3,000,000 or more shall include in the 1997 recovered tax increment value for any school district, any recovered tax increment value that was applicable to the 1995 tax year calculations. "Qualified airport authority" means an airport authority organized under the Airport Authorities Act and located in a county bordering on the State of Wisconsin and having a population in excess of 200,000 and not greater than 500,000. "Recovered tax increment value" means, except as otherwise provided in this paragraph, the amount of the current year's equalized assessed value, in the first year after a municipality terminates the designation of an area as a redevelopment project area previously established under the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code, previously established under the Industrial Jobs Recovery Law in the Illinois Municipal Code, previously established under the Economic Development Project Area Tax Increment Act of 1995, or previously established under the Economic Development Area Tax Increment Allocation Act, of each taxable lot, block, tract, or parcel of real property in the redevelopment project area over and above the initial equalized assessed value of each property in the redevelopment project area. For the taxes which are extended for the 1997 levy year, the recovered tax increment value for a non-home rule taxing district that first became subject to this Law for the 1995 levy year because a majority of its 1994 equalized assessed value was in an affected county or counties shall be increased if a municipality terminated the designation of an area in 1993 as a redevelopment project area previously established under the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code, previously established under the Industrial Jobs Recovery Law in the Illinois Municipal Code, or previously established under the Economic Development Area Tax Increment Allocation Act, by an amount equal to the 1994 equalized assessed value of each taxable lot, block, tract, or parcel of real property in the redevelopment project area over and above the initial equalized assessed value of each property in the redevelopment project area. In the first year after a municipality removes a taxable lot, block, tract, or parcel of real property from a redevelopment project area established under the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code, the Industrial Jobs Recovery Law in the Illinois Municipal Code, or the Economic Development Area Tax Increment Allocation Act, "recovered tax increment value" means the amount of the current year's equalized assessed value of each taxable lot, block, tract, or parcel of real property removed from the redevelopment project area over and above the initial equalized assessed value of that real property before removal from the redevelopment project area. Except as otherwise provided in this Section, "limiting rate" means a fraction the numerator of which is the last preceding aggregate extension base times an amount equal to one plus the extension limitation defined in this Section and the denominator of which is the current year's equalized assessed value of all real property in the territory under the jurisdiction of the taxing district during the prior levy year. For those taxing districts that reduced their aggregate extension for the last preceding levy year, except for school districts that reduced their extension for educational purposes pursuant to Section 18-206, the highest aggregate extension in any of the last 3 preceding levy years shall be used for the purpose of computing the limiting rate. The denominator shall not include new property or the recovered tax increment value. If a new rate, a rate decrease, or a limiting rate increase has been approved at an election held after March 21, 2006, then (i) the otherwise applicable limiting rate shall be increased by the amount of the new rate or shall be reduced by the amount of the rate decrease, as the case may be, or (ii) in the case of a limiting rate increase, the limiting rate shall be equal to the rate set forth in the proposition approved by the voters for each of the years specified in the proposition, after which the limiting rate of the taxing district shall be calculated as otherwise provided. In the case of a taxing district that obtained referendum approval for an increased limiting rate on March 20, 2012, the limiting rate for tax year 2012 shall be the rate that generates the approximate total amount of taxes extendable for that tax year, as set forth in the proposition approved by the voters; this rate shall be the final rate applied by the county clerk for the aggregate of all capped funds of the district for tax year 2012.(Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21; 102-519, eff. 8-20-21; 102-558, eff. 8-20-21; 102-707, eff. 4-22-22; 102-813, eff. 5-13-22; 102-895, eff. 5-23-22; 103-154, eff. 6-30-23; 103-591, eff. 7-1-24.) (Text of Section from P.A. 103-592) Sec. 18-185. Short title; definitions. This Division 5 may be cited as the Property Tax Extension Limitation Law. As used in this Division 5: "Consumer Price Index" means the Consumer Price Index for All Urban Consumers for all items published by the United States Department of Labor. "Extension limitation" means (a) the lesser of 5% or the percentage increase in the Consumer Price Index during the 12-month calendar year preceding the levy year or (b) the rate of increase approved by voters under Section 18-205. "Affected county" means a county of 3,000,000 or more inhabitants or a county contiguous to a county of 3,000,000 or more inhabitants. "Taxing district" has the same meaning provided in Section 1-150, except as otherwise provided in this Section. For the 1991 through 1994 levy years only, "taxing district" includes only each non-home rule taxing district having the majority of its 1990 equalized assessed value within any county or counties contiguous to a county with 3,000,000 or more inhabitants. Beginning with the 1995 levy year, "taxing district" includes only each non-home rule taxing district subject to this Law before the 1995 levy year and each non-home rule taxing district not subject to this Law before the 1995 levy year having the majority of its 1994 equalized assessed value in an affected county or counties. Beginning with the levy year in which this Law becomes applicable to a taxing district as provided in Section 18-213, "taxing district" also includes those taxing districts made subject to this Law as provided in Section 18-213. "Aggregate extension" for taxing districts to which this Law applied before the 1995 levy year means the annual corporate extension for the taxing district and those special purpose extensions that are made annually for the taxing district, excluding special purpose extensions: (a) made for the taxing district to pay interest or principal on general obligation bonds that were approved by referendum; (b) made for any taxing district to pay interest or principal on general obligation bonds issued before October 1, 1991; (c) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund those bonds issued before October 1, 1991; (d) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund bonds issued after October 1, 1991 that were approved by referendum; (e) made for any taxing district to pay interest or principal on revenue bonds issued before October 1, 1991 for payment of which a property tax levy or the full faith and credit of the unit of local government is pledged; however, a tax for the payment of interest or principal on those bonds shall be made only after the governing body of the unit of local government finds that all other sources for payment are insufficient to make those payments; (f) made for payments under a building commission lease when the lease payments are for the retirement of bonds issued by the commission before October 1, 1991, to pay for the building project; (g) made for payments due under installment contracts entered into before October 1, 1991; (h) made for payments of principal and interest on bonds issued under the Metropolitan Water Reclamation District Act to finance construction projects initiated before October 1, 1991; (i) made for payments of principal and interest on limited bonds, as defined in Section 3 of the Local Government Debt Reform Act, in an amount not to exceed the debt service extension base less the amount in items (b), (c), (e), and (h) of this definition for non-referendum obligations, except obligations initially issued pursuant to referendum; (j) made for payments of principal and interest on bonds issued under Section 15 of the Local Government Debt Reform Act; (k) made by a school district that participates in the Special Education District of Lake County, created by special education joint agreement under Section 10-22.31 of the School Code, for payment of the school district's share of the amounts required to be contributed by the Special Education District of Lake County to the Illinois Municipal Retirement Fund under Article 7 of the Illinois Pension Code; the amount of any extension under this item (k) shall be certified by the school district to the county clerk; (l) made to fund expenses of providing joint recreational programs for persons with disabilities under Section 5-8 of the Park District Code or Section 11-95-14 of the Illinois Municipal Code; (m) made for temporary relocation loan repayment purposes pursuant to Sections 2-3.77 and 17-2.2d of the School Code; (n) made for payment of principal and interest on any bonds issued under the authority of Section 17-2.2d of the School Code; (o) made for contributions to a firefighter's pension fund created under Article 4 of the Illinois Pension Code, to the extent of the amount certified under item (5) of Section 4-134 of the Illinois Pension Code; (p) made for road purposes in the first year after a township assumes the rights, powers, duties, assets, property, liabilities, obligations, and responsibilities of a road district abolished under the provisions of Section 6-133 of the Illinois Highway Code; and (q) made under Section 4 of the Community Mental Health Act to provide the necessary funds or to supplement existing funds for community mental health facilities and services, including facilities and services for the person with a developmental disability or a substance use disorder. "Aggregate extension" for the taxing districts to which this Law did not apply before the 1995 levy year (except taxing districts subject to this Law in accordance with Section 18-213) means the annual corporate extension for the taxing district and those special purpose extensions that are made annually for the taxing district, excluding special purpose extensions: (a) made for the taxing district to pay interest or principal on general obligation bonds that were approved by referendum; (b) made for any taxing district to pay interest or principal on general obligation bonds issued before March 1, 1995; (c) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund those bonds issued before March 1, 1995; (d) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund bonds issued after March 1, 1995 that were approved by referendum; (e) made for any taxing district to pay interest or principal on revenue bonds issued before March 1, 1995 for payment of which a property tax levy or the full faith and credit of the unit of local government is pledged; however, a tax for the payment of interest or principal on those bonds shall be made only after the governing body of the unit of local government finds that all other sources for payment are insufficient to make those payments; (f) made for payments under a building commission lease when the lease payments are for the retirement of bonds issued by the commission before March 1, 1995 to pay for the building project; (g) made for payments due under installment contracts entered into before March 1, 1995; (h) made for payments of principal and interest on bonds issued under the Metropolitan Water Reclamation District Act to finance construction projects initiated before October 1, 1991; (h-4) made for stormwater management purposes by the Metropolitan Water Reclamation District of Greater Chicago under Section 12 of the Metropolitan Water Reclamation District Act; (h-8) made for payments of principal and interest on bonds issued under Section 9.6a of the Metropolitan Water Reclamation District Act to make contributions to the pension fund established under Article 13 of the Illinois Pension Code; (i) made for payments of principal and interest on limited bonds, as defined in Section 3 of the Local Government Debt Reform Act, in an amount not to exceed the debt service extension base less the amount in items (b), (c), and (e) of this definition for non-referendum obligations, except obligations initially issued pursuant to referendum and bonds described in subsections (h) and (h-8) of this definition; (j) made for payments of principal and interest on bonds issued under Section 15 of the Local Government Debt Reform Act; (k) made for payments of principal and interest on bonds authorized by Public Act 88-503 and issued under Section 20a of the Chicago Park District Act for aquarium or museum projects and bonds issued under Section 20a of the Chicago Park District Act for the purpose of making contributions to the pension fund established under Article 12 of the Illinois Pension Code; (l) made for payments of principal and interest on bonds authorized by Public Act 87-1191 or 93-601 and (i) issued pursuant to Section 21.2 of the Cook County Forest Preserve District Act, (ii) issued under Section 42 of the Cook County Forest Preserve District Act for zoological park projects, or (iii) issued under Section 44.1 of the Cook County Forest Preserve District Act for botanical gardens projects; (m) made pursuant to Section 34-53.5 of the School Code, whether levied annually or not; (n) made to fund expenses of providing joint recreational programs for persons with disabilities under Section 5-8 of the Park District Code or Section 11-95-14 of the Illinois Municipal Code; (o) made by the Chicago Park District for recreational programs for persons with disabilities under subsection (c) of Section 7.06 of the Chicago Park District Act; (p) made for contributions to a firefighter's pension fund created under Article 4 of the Illinois Pension Code, to the extent of the amount certified under item (5) of Section 4-134 of the Illinois Pension Code; (q) made by Ford Heights School District 169 under Section 17-9.02 of the School Code; (r) made for the purpose of making employer contributions to the Public School Teachers' Pension and Retirement Fund of Chicago under Section 34-53 of the School Code; and (s) made under Section 4 of the Community Mental Health Act to provide the necessary funds or to supplement existing funds for community mental health facilities and services, including facilities and services for the person with a developmental disability or a substance use disorder. "Aggregate extension" for all taxing districts to which this Law applies in accordance with Section 18-213, except for those taxing districts subject to paragraph (2) of subsection (e) of Section 18-213, means the annual corporate extension for the taxing district and those special purpose extensions that are made annually for the taxing district, excluding special purpose extensions: (a) made for the taxing district to pay interest or principal on general obligation bonds that were approved by referendum; (b) made for any taxing district to pay interest or principal on general obligation bonds issued before the date on which the referendum making this Law applicable to the taxing district is held; (c) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund those bonds issued before the date on which the referendum making this Law applicable to the taxing district is held; (d) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund bonds issued after the date on which the referendum making this Law applicable to the taxing district is held if the bonds were approved by referendum after the date on which the referendum making this Law applicable to the taxing district is held; (e) made for any taxing district to pay interest or principal on revenue bonds issued before the date on which the referendum making this Law applicable to the taxing district is held for payment of which a property tax levy or the full faith and credit of the unit of local government is pledged; however, a tax for the payment of interest or principal on those bonds shall be made only after the governing body of the unit of local government finds that all other sources for payment are insufficient to make those payments; (f) made for payments under a building commission lease when the lease payments are for the retirement of bonds issued by the commission before the date on which the referendum making this Law applicable to the taxing district is held to pay for the building project; (g) made for payments due under installment contracts entered into before the date on which the referendum making this Law applicable to the taxing district is held; (h) made for payments of principal and interest on limited bonds, as defined in Section 3 of the Local Government Debt Reform Act, in an amount not to exceed the debt service extension base less the amount in items (b), (c), and (e) of this definition for non-referendum obligations, except obligations initially issued pursuant to referendum; (i) made for payments of principal and interest on bonds issued under Section 15 of the Local Government Debt Reform Act; (j) made for a qualified airport authority to pay interest or principal on general obligation bonds issued for the purpose of paying obligations due under, or financing airport facilities required to be acquired, constructed, installed or equipped pursuant to, contracts entered into before March 1, 1996 (but not including any amendments to such a contract taking effect on or after that date); (k) made to fund expenses of providing joint recreational programs for persons with disabilities under Section 5-8 of the Park District Code or Section 11-95-14 of the Illinois Municipal Code; (l) made for contributions to a firefighter's pension fund created under Article 4 of the Illinois Pension Code, to the extent of the amount certified under item (5) of Section 4-134 of the Illinois Pension Code; (m) made for the taxing district to pay interest or principal on general obligation bonds issued pursuant to Section 19-3.10 of the School Code; and (n) made under Section 4 of the Community Mental Health Act to provide the necessary funds or to supplement existing funds for community mental health facilities and services, including facilities and services for the person with a developmental disability or a substance use disorder. "Aggregate extension" for all taxing districts to which this Law applies in accordance with paragraph (2) of subsection (e) of Section 18-213 means the annual corporate extension for the taxing district and those special purpose extensions that are made annually for the taxing district, excluding special purpose extensions: (a) made for the taxing district to pay interest or principal on general obligation bonds that were approved by referendum; (b) made for any taxing district to pay interest or principal on general obligation bonds issued before March 7, 1997 (the effective date of Public Act 89-718); (c) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund those bonds issued before March 7, 1997 (the effective date of Public Act 89-718); (d) made for any taxing district to pay interest or principal on bonds issued to refund or continue to refund bonds issued after March 7, 1997 (the effective date of Public Act 89-718) if the bonds were approved by referendum after March 7, 1997 (the effective date of Public Act 89-718); (e) made for any taxing district to pay interest or principal on revenue bonds issued before March 7, 1997 (the effective date of Public Act 89-718) for payment of which a property tax levy or the full faith and credit of the unit of local government is pledged; however, a tax for the payment of interest or principal on those bonds shall be made only after the governing body of the unit of local government finds that all other sources for payment are insufficient to make those payments; (f) made for payments under a building commission lease when the lease payments are for the retirement of bonds issued by the commission before March 7, 1997 (the effective date of Public Act 89-718) to pay for the building project; (g) made for payments due under installment contracts entered into before March 7, 1997 (the effective date of Public Act 89-718); (h) made for payments of principal and interest on limited bonds, as defined in Section 3 of the Local Government Debt Reform Act, in an amount not to exceed the debt service extension base less the amount in items (b), (c), and (e) of this definition for non-referendum obligations, except obligations initially issued pursuant to referendum; (i) made for payments of principal and interest on bonds issued under Section 15 of the Local Government Debt Reform Act; (j) made for a qualified airport authority to pay interest or principal on general obligation bonds issued for the purpose of paying obligations due under, or financing airport facilities required to be acquired, constructed, installed or equipped pursuant to, contracts entered into before March 1, 1996 (but not including any amendments to such a contract taking effect on or after that date); (k) made to fund expenses of providing joint recreational programs for persons with disabilities under Section 5-8 of the Park District Code or Section 11-95-14 of the Illinois Municipal Code; (l) made for contributions to a firefighter's pension fund created under Article 4 of the Illinois Pension Code, to the extent of the amount certified under item (5) of Section 4-134 of the Illinois Pension Code; and (m) made under Section 4 of the Community Mental Health Act to provide the necessary funds or to supplement existing funds for community mental health facilities and services, including facilities and services for the person with a developmental disability or a substance use disorder. "Debt service extension base" means an amount equal to that portion of the extension for a taxing district for the 1994 levy year, or for those taxing districts subject to this Law in accordance with Section 18-213, except for those subject to paragraph (2) of subsection (e) of Section 18-213, for the levy year in which the referendum making this Law applicable to the taxing district is held, or for those taxing districts subject to this Law in accordance with paragraph (2) of subsection (e) of Section 18-213 for the 1996 levy year, constituting an extension for payment of principal and interest on bonds issued by the taxing district without referendum, but not including excluded non-referendum bonds. For park districts (i) that were first subject to this Law in 1991 or 1995 and (ii) whose extension for the 1994 levy year for the payment of principal and interest on bonds issued by the park district without referendum (but not including excluded non-referendum bonds) was less than 51% of the amount for the 1991 levy year constituting an extension for payment of principal and interest on bonds issued by the park district without referendum (but not including excluded non-referendum bonds), "debt service extension base" means an amount equal to that portion of the extension for the 1991 levy year constituting an extension for payment of principal and interest on bonds issued by the park district without referendum (but not including excluded non-referendum bonds). A debt service extension base established or increased at any time pursuant to any provision of this Law, except Section 18-212, shall be increased each year commencing with the later of (i) the 2009 levy year or (ii) the first levy year in which this Law becomes applicable to the taxing district, by the lesser of 5% or the percentage increase in the Consumer Price Index during the 12-month calendar year preceding the levy year. The debt service extension base may be established or increased as provided under Section 18-212. "Excluded non-referendum bonds" means (i) bonds authorized by Public Act 88-503 and issued under Section 20a of the Chicago Park District Act for aquarium and museum projects; (ii) bonds issued under Section 15 of the Local Government Debt Reform Act; or (iii) refunding obligations issued to refund or to continue to refund obligations initially issued pursuant to referendum. "Special purpose extensions" include, but are not limited to, extensions for levies made on an annual basis for unemployment and workers' compensation, self-insurance, contributions to pension plans, and extensions made pursuant to Section 6-601 of the Illinois Highway Code for a road district's permanent road fund whether levied annually or not. The extension for a special service area is not included in the aggregate extension. "Aggregate extension base" means the taxing district's last preceding aggregate extension as adjusted under Sections 18-135, 18-215, 18-230, 18-206, and 18-233. Beginning with levy year 2022, for taxing districts that are specified in Section 18-190.7, the taxing district's aggregate extension base shall be calculated as provided in Section 18-190.7. An adjustment under Section 18-135 shall be made for the 2007 levy year and all subsequent levy years whenever one or more counties within which a taxing district is located (i) used estimated valuations or rates when extending taxes in the taxing district for the last preceding levy year that resulted in the over or under extension of taxes, or (ii) increased or decreased the tax extension for the last preceding levy year as required by Section 18-135(c). Whenever an adjustment is required under Section 18-135, the aggregate extension base of the taxing district shall be equal to the amount that the aggregate extension of the taxing district would have been for the last preceding levy year if either or both (i) actual, rather than estimated, valuations or rates had been used to calculate the extension of taxes for the last levy year, or (ii) the tax extension for the last preceding levy year had not been adjusted as required by subsection (c) of Section 18-135. Notwithstanding any other provision of law, for levy year 2012, the aggregate extension base for West Northfield School District No. 31 in Cook County shall be $12,654,592. Notwithstanding any other provision of law, for levy year 2022, the aggregate extension base of a home equity assurance program that levied at least $1,000,000 in property taxes in levy year 2019 or 2020 under the Home Equity Assurance Act shall be the amount that the program's aggregate extension base for levy year 2021 would have been if the program had levied a property tax for levy year 2021. "Levy year" has the same meaning as "year" under Section 1-155. "New property" means (i) the assessed value, after final board of review or board of appeals action, of new improvements or additions to existing improvements on any parcel of real property that increase the assessed value of that real property during the levy year multiplied by the equalization factor issued by the Department under Section 17-30, (ii) the assessed value, after final board of review or board of appeals action, of real property not exempt from real estate taxation, which real property was exempt from real estate taxation for any portion of the immediately preceding levy year, multiplied by the equalization factor issued by the Department under Section 17-30, including the assessed value, upon final stabilization of occupancy after new construction is complete, of any real property located within the boundaries of an otherwise or previously exempt military reservation that is intended for residential use and owned by or leased to a private corporation or other entity, (iii) in counties that classify in accordance with Section 4 of Article IX of the Illinois Constitution, an incentive property's additional assessed value resulting from a scheduled increase in the level of assessment as applied to the first year final board of review market value, and (iv) any increase in assessed value due to oil or gas production from an oil or gas well required to be permitted under the Hydraulic Fracturing Regulatory Act that was not produced in or accounted for during the previous levy year. In addition, the county clerk in a county containing a population of 3,000,000 or more shall include in the 1997 recovered tax increment value for any school district, any recovered tax increment value that was applicable to the 1995 tax year calculations. "Qualified airport authority" means an airport authority organized under the Airport Authorities Act and located in a county bordering on the State of Wisconsin and having a population in excess of 200,000 and not greater than 500,000. "Recovered tax increment value" means, except as otherwise provided in this paragraph, the amount of the current year's equalized assessed value, in the first year after a municipality terminates the designation of an area as a redevelopment project area previously established under the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code, previously established under the Industrial Jobs Recovery Law in the Illinois Municipal Code, previously established under the Economic Development Project Area Tax Increment Act of 1995, or previously established under the Economic Development Area Tax Increment Allocation Act, of each taxable lot, block, tract, or parcel of real property in the redevelopment project area over and above the initial equalized assessed value of each property in the redevelopment project area. For the taxes which are extended for the 1997 levy year, the recovered tax increment value for a non-home rule taxing district that first became subject to this Law for the 1995 levy year because a majority of its 1994 equalized assessed value was in an affected county or counties shall be increased if a municipality terminated the designation of an area in 1993 as a redevelopment project area previously established under the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code, previously established under the Industrial Jobs Recovery Law in the Illinois Municipal Code, or previously established under the Economic Development Area Tax Increment Allocation Act, by an amount equal to the 1994 equalized assessed value of each taxable lot, block, tract, or parcel of real property in the redevelopment project area over and above the initial equalized assessed value of each property in the redevelopment project area. In the first year after a municipality removes a taxable lot, block, tract, or parcel of real property from a redevelopment project area established under the Tax Increment Allocation Redevelopment Act in the Illinois Municipal Code, the Industrial Jobs Recovery Law in the Illinois Municipal Code, or the Economic Development Area Tax Increment Allocation Act, "recovered tax increment value" means the amount of the current year's equalized assessed value of each taxable lot, block, tract, or parcel of real property removed from the redevelopment project area over and above the initial equalized assessed value of that real property before removal from the redevelopment project area. Except as otherwise provided in this Section, "limiting rate" means a fraction the numerator of which is the last preceding aggregate extension base times an amount equal to one plus the extension limitation defined in this Section and the denominator of which is the current year's equalized assessed value of all real property in the territory under the jurisdiction of the taxing district during the prior levy year. For those taxing districts that reduced their aggregate extension for the last preceding levy year, except for school districts that reduced their extension for educational purposes pursuant to Section 18-206, the highest aggregate extension in any of the last 3 preceding levy years shall be used for the purpose of computing the limiting rate. The denominator shall not include new property or the recovered tax increment value. If a new rate, a rate decrease, or a limiting rate increase has been approved at an election held after March 21, 2006, then (i) the otherwise applicable limiting rate shall be increased by the amount of the new rate or shall be reduced by the amount of the rate decrease, as the case may be, or (ii) in the case of a limiting rate increase, the limiting rate shall be equal to the rate set forth in the proposition approved by the voters for each of the years specified in the proposition, after which the limiting rate of the taxing district shall be calculated as otherwise provided. In the case of a taxing district that obtained referendum approval for an increased limiting rate on March 20, 2012, the limiting rate for tax year 2012 shall be the rate that generates the approximate total amount of taxes extendable for that tax year, as set forth in the proposition approved by the voters; this rate shall be the final rate applied by the county clerk for the aggregate of all capped funds of the district for tax year 2012.(Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21; 102-519, eff. 8-20-21; 102-558, eff. 8-20-21; 102-707, eff. 4-22-22; 102-813, eff. 5-13-22; 102-895, eff. 5-23-22; 103-154, eff. 6-30-23; 103-592, eff. 6-7-24.) |
(35 ILCS 200/18-190) Sec. 18-190. Direct referendum; new rate or increased limiting rate. (a) If a new rate is authorized by statute to be imposed without referendum or is subject to a backdoor referendum, as defined in Section 28-2 of the Election Code, the governing body of the affected taxing district before levying the new rate shall submit the new rate to direct referendum under the provisions of this Section and of Article 28 of the Election Code. Notwithstanding any other provision of law, the levies authorized by Sections 21-110 and 21-110.1 of the Illinois Pension Code shall not be considered new rates; however, nothing in this amendatory Act of the 98th General Assembly authorizes a taxing district to increase its limiting rate or its aggregate extension without first obtaining referendum approval as provided in this Section. Notwithstanding any other provision of law, the levy authorized by Section 18-17 is considered part of the annual corporate extension for the taxing district and is not considered a new rate. Notwithstanding the provisions, requirements, or limitations of any other law, any tax levied for the 2005 levy year and all subsequent levy years by any taxing district subject to this Law may be extended at a rate exceeding the rate established for that tax by referendum or statute, provided that the rate does not exceed the statutory ceiling above which the tax is not authorized to be further increased either by referendum or in any other manner. Notwithstanding the provisions, requirements, or limitations of any other law, all taxing districts subject to this Law shall follow the provisions of this Section whenever seeking referenda approval after March 21, 2006 to (i) levy a new tax rate authorized by statute or (ii) increase the limiting rate applicable to the taxing district. All taxing districts subject to this Law are authorized to seek referendum approval of each proposition described and set forth in this Section. The proposition seeking to obtain referendum approval to levy a new tax rate as authorized in clause (i) shall be in substantially the following form: Shall ... (insert legal name, number, if any, and | ||
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The votes must be recorded as "Yes" or "No". The proposition seeking to obtain referendum approval to increase the limiting rate as authorized in clause (ii) shall be in substantially the following form: Shall the limiting rate under the Property Tax | ||
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The votes must be recorded as "Yes" or "No". The ballot for any proposition submitted pursuant to this Section shall have printed thereon, but not as a part of the proposition submitted, only the following supplemental information (which shall be supplied to the election authority by the taxing district) in substantially the following form: (1) The approximate amount of taxes extendable at the | ||
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(2) For the ... (insert the first levy year for which | ||
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(3) Based upon an average annual percentage increase | ||
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(4) If the proposition is approved, the aggregate | ||
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The approximate amount of taxes extendable shown in paragraph (1) shall be computed upon the last known equalized assessed value of taxable property in the taxing district (at the time the submission of the proposition is initiated by the taxing district). Paragraph (3) shall be included only if the increased limiting rate will be applicable for more than one levy year and shall list each levy year for which the increased limiting rate will be applicable. The additional tax shown for each levy year shall be the approximate dollar amount of the increase over the amount of the most recently completed extension at the time the submission of the proposition is initiated by the taxing district. The approximate amount of the additional taxes extendable shown in paragraphs (2) and (3) shall be calculated by multiplying $100,000 (the fair market value of the property without regard to any property tax exemptions) by (i) the percentage level of assessment prescribed for that property by statute, or by ordinance of the county board in counties that classify property for purposes of taxation in accordance with Section 4 of Article IX of the Illinois Constitution; (ii) the most recent final equalization factor certified to the county clerk by the Department of Revenue at the time the taxing district initiates the submission of the proposition to the electors; and (iii) either the new rate or the amount by which the limiting rate is to be increased. This amendatory Act of the 97th General Assembly is intended to clarify the existing requirements of this Section, and shall not be construed to validate any prior non-compliant referendum language. Paragraph (4) shall be included if the proposition concerns a limiting rate increase but shall not be included if the proposition concerns a new rate. Any notice required to be published in connection with the submission of the proposition shall also contain this supplemental information and shall not contain any other supplemental information regarding the proposition. Any error, miscalculation, or inaccuracy in computing any amount set forth on the ballot and in the notice that is not deliberate shall not invalidate or affect the validity of any proposition approved. Notice of the referendum shall be published and posted as otherwise required by law, and the submission of the proposition shall be initiated as provided by law. If a majority of all ballots cast on the proposition are in favor of the proposition, the following provisions shall be applicable to the extension of taxes for the taxing district: (A) a new tax rate shall be first effective for the | ||
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(B) if the proposition provides for a new tax rate, | ||
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(C) a limiting rate increase shall be first effective | ||
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(D) in order for the limiting rate increase to be | ||
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(E) if the proposition provides for a limiting rate | ||
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Rates required to extend taxes on levies subject to a backdoor referendum in each year there is a levy are not new rates or rate increases under this Section if a levy has been made for the fund in one or more of the preceding 3 levy years. Changes made by this amendatory Act of 1997 to this Section in reference to rates required to extend taxes on levies subject to a backdoor referendum in each year there is a levy are declarative of existing law and not a new enactment. (b) Whenever other applicable law authorizes a taxing district subject to the limitation with respect to its aggregate extension provided for in this Law to issue bonds or other obligations either without referendum or subject to backdoor referendum, the taxing district may elect for each separate bond issuance to submit the question of the issuance of the bonds or obligations directly to the voters of the taxing district, and if the referendum passes the taxing district is not required to comply with any backdoor referendum procedures or requirements set forth in the other applicable law. The direct referendum shall be initiated by ordinance or resolution of the governing body of the taxing district, and the question shall be certified to the proper election authorities in accordance with the provisions of the Election Code.(Source: P.A. 103-592, eff. 6-7-24.) |
(35 ILCS 200/18-190.5)
Sec. 18-190.5. School districts. The requirements of
Section 18-190 of this Code for a direct referendum on the
imposition of a new or increased tax rate do not apply to tax
levies that are not included in the aggregate extension for those
taxing districts to which this Law did not apply before the 1995 levy
year (except taxing districts subject to this Law in accordance with
Section 18-213 of this Code) pursuant to clauses (m) and (q) of Section 18-185
of this Code.
(Source: P.A. 94-1078, eff. 1-9-07.)
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(35 ILCS 200/18-190.7) Sec. 18-190.7. Alternative aggregate extension base for certain taxing districts; recapture. (a) This Section applies to the following taxing districts that are subject to this Division 5: (1) school districts that have a designation of | ||
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(2) park districts; (3) library districts; and (4) community college districts. (b) Subject to the limitations of subsection (c), beginning in levy year 2022, a taxing district specified in subsection (a) may recapture certain levy amounts that are otherwise unavailable to the taxing district as a result of the taxing district not extending the maximum amount permitted under this Division 5 in a previous levy year. For that purpose, the taxing district's aggregate extension base shall be the greater of: (1) the taxing district's aggregate extension limit; or (2) the taxing district's last preceding aggregate extension, as adjusted under Sections 18-135, 18-215, 18-230, 18-206, and 18-233. (c) Notwithstanding the provisions of this Section, the aggregate extension of a taxing district that uses an aggregate extension limit under this Section for a particular levy year may not exceed the taxing district's aggregate extension for the immediately preceding levy year by more than 5% unless the increase is approved by the voters under Section 18-205; however, if a taxing district is unable to recapture the entire unrealized levy amount in a single levy year due to the limitations of this subsection (c), the taxing district may increase its aggregate extension in each immediately succeeding levy year until the entire levy amount is recaptured, except that the increase in each succeeding levy year may not exceed the greater of (i) 5% or (ii) the increase approved by the voters under Section 18-205. In order to be eligible for recapture under this Section, the taxing district must certify to the county clerk that the taxing district did not extend the maximum amount permitted under this Division 5 for a particular levy year. That certification must be made not more than 60 days after the taxing district files its levy ordinance or resolution with the county clerk for the levy year for which the taxing district did not extend the maximum amount permitted under this Division 5. (d) As used in this Section, "aggregate extension limit" means the taxing district's last preceding aggregate extension if the district had utilized the maximum limiting rate permitted without referendum for each of the 3 immediately preceding levy years, as adjusted under Sections 18-135, 18-215, 18-230, 18-206, and 18-233.
(Source: P.A. 102-895, eff. 5-23-22; 103-154, eff. 6-30-23.) |
(35 ILCS 200/18-195) Sec. 18-195. Limitation. Tax extensions made under Sections 18-45 and 18-105
are further limited by the provisions of this Law. For those taxing districts that have levied in any previous levy year for any
funds included in the aggregate extension, the county clerk shall extend a rate
for the sum of these funds that is no greater than the limiting rate. For those taxing districts that have never levied for any funds included in
the aggregate extension, the county clerk shall extend an amount no greater
than the amount approved by the voters in a referendum under Section 18-210. If the county clerk is required to reduce the aggregate extension of a
taxing district by provisions of this Law, the county clerk shall
proportionally reduce the extension for each fund unless otherwise
requested by the taxing district. Upon written request of the corporate authority of a village, the county
clerk
shall calculate separate limiting rates for the library funds and for the
aggregate of the other village funds in order to reduce the funds as may be
required under provisions of this Law. In calculating the limiting rate for
the library, the county clerk shall use only the part of the aggregate
extension base applicable to the library, and for any rate increase or decrease
factor under Section 18-230 the county clerk shall use only any new rate or
rate increase applicable to the library funds and the part of the rate
applicable to the library in determining factors under that Section. The
county clerk shall calculate the limiting rate for all other village funds
using only the part of the aggregate extension base not applicable to the
library, and for any rate increase or decrease factor under Section 18-230 the
county clerk shall use only any new rate or rate increase not applicable to the
library funds and the part of the rate not applicable to the library in
determining factors under that Section. If the county clerk is required to
reduce the aggregate extension of the library portion of the levy, the county
clerk shall proportionally reduce the extension for
each library fund unless otherwise requested by the library board. If the
county clerk is required to reduce the aggregate extension of the portion of
the
levy not applicable to the library, the county clerk shall proportionally
reduce
the extension for each fund not applicable to the library unless otherwise
requested by the village. Beginning with the 1998 levy year upon written direction of a county or
township community mental health board, the county clerk shall calculate
separate
limiting rates for the community mental health funds and for the aggregate of
the other county or township funds in order to reduce the funds as may be
required under provisions of this Law. In calculating the limiting rate for
the community mental health funds, the county clerk shall use only the part of
the aggregate
extension base applicable to the community mental health funds; and for any
rate increase or decrease
factor under Section 18-230, the county clerk shall use only any new rate or
rate increase applicable to the community mental health funds and the part of
the rate
applicable to the community mental health board in determining factors under
that Section. The
county clerk shall calculate the limiting rate for all other county or township
funds
using only the part of the aggregate extension base not applicable to community
mental health funds; and for any rate increase or decrease factor under
Section 18-230, the
county clerk shall use only any new rate or rate increase not applicable to the
community mental health funds and the part of the rate not applicable to the
community
mental health board in
determining factors under that Section. If the county clerk is required to
reduce the aggregate extension of the community mental health board portion of
the levy, the county
clerk shall proportionally reduce the extension for
each community mental health fund unless otherwise directed by the community
mental
health board. If the
county clerk is required to reduce the aggregate extension of the portion of
the
levy not applicable to the community mental health board, the county clerk
shall proportionally
reduce
the extension for each fund not applicable to the community mental health board
unless otherwise
directed by the county or township. If the governmental unit is not subject to Section 1.1 or 1.2 of the Community Care for Persons with Developmental Disabilities Act, then: (i) beginning with the 2001 levy year for a county or township board before the effective date of this amendatory Act of the 100th General Assembly, upon written direction of a county or
township board for care and treatment of persons with a developmental
disability, the county clerk shall calculate separate
limiting rates for the funds for persons with a developmental disability and
for
the aggregate of
the other county or township funds in order to reduce the funds as may be
required under provisions of this Law; and (ii) beginning with the levy year next following the effective date of this amendatory Act of the 100th General Assembly, upon written direction of the board of a governmental unit not covered under item (i) for care and treatment of persons with a developmental disability, the county clerk shall calculate separate limiting rates for the funds for persons with a developmental disability and for the aggregate of the other governmental unit funds in order to reduce the funds as may be required under provisions of this Law. If the governmental unit is subject to Section 1.1 or 1.2 of the Community Care for Persons with Developmental Disabilities Act, then, beginning with the levy year in which the voters approve the tax under Section 1.1 or 1.2 of that Act, the county clerk shall calculate separate
limiting rates for the funds for persons with a developmental disability and
for
the aggregate of
the other governmental unit funds in order to reduce the funds as may be
required under provisions of this Law. In calculating the limiting rate for
the funds for persons with a developmental disability, the county clerk shall
use only the part of
the aggregate
extension base applicable to the funds for persons with a developmental
disability; and for any
rate increase or decrease
factor under Section 18-230, the county clerk shall use only any new rate or
rate increase applicable to the funds for persons with a developmental
disability and the part of
the rate
applicable to the board for care and treatment of persons with a developmental
disability in determining factors under
that Section. The
county clerk shall calculate the limiting rate for all other governmental unit
funds
using only the part of the aggregate extension base not applicable to
funds for persons with a developmental disability; and for any rate increase or
decrease factor under
Section 18-230, the
county clerk shall use only any new rate or rate increase not applicable to the
funds for persons with a developmental disability and the part of the rate not
applicable to the
board for care and treatment of persons with a developmental disability in
determining factors under that Section. If the county clerk is required to
reduce the aggregate extension of the board for care and treatment of persons
with a developmental disability portion of
the levy, the county
clerk shall proportionally reduce the extension for
each fund for persons with a developmental disability unless otherwise directed
by the board for care and treatment of persons with a developmental disability.
If the
county clerk is required to reduce the aggregate extension of the portion of
the levy not applicable to the board for care and treatment of persons with a
developmental disability, the county clerk shall proportionally reduce the
extension for each fund not applicable to the board for care and treatment of
persons with a developmental disability unless otherwise directed by the governmental unit. As used in this Section, "governmental unit" has the meaning given to that term in Section 0.05 of the Community Care for Persons with Developmental Disabilities Act. (Source: P.A. 100-1129, eff. 1-1-19.) |
(35 ILCS 200/18-197)
Sec. 18-197.
Maywood Public Library District Tax Levy Validation (2002)
Law. The provisions of the Property Tax Extension Limitation Law are subject to
the Maywood Public Library District Tax Levy Validation (2002) Law.
(Source: P.A. 92-884, eff. 1-13-03.)
|
(35 ILCS 200/18-198) Sec. 18-198. Summit Park District Tax Levy Validation (2010) Act. The provisions of the Property Tax Extension Limitation Law are subject to the Summit Park District Tax Levy Validation (2010) Act.
(Source: P.A. 96-1205, eff. 7-22-10.) |
(35 ILCS 200/18-200)
Sec. 18-200. School Code. A school district's State aid shall not be
reduced under the computation under subsections 5(a) through 5(h) of Part A of
Section 18-8 of the School Code or under Section 18-8.15 of the School Code due to the operating tax rate falling from
above the minimum requirement of that Section of the School Code to below the
minimum requirement of that Section of the School Code due to the operation of
this Law.
(Source: P.A. 100-465, eff. 8-31-17.)
|
(35 ILCS 200/18-205)
Sec. 18-205. Referendum to increase the extension limitation. A taxing
district is limited to an extension limitation of 5% or the percentage increase
in the Consumer Price Index during the 12-month calendar year preceding the
levy year, whichever is less. A taxing district may increase its extension
limitation for one or more levy years if that taxing district holds a referendum
before the levy date for the first levy year at which a majority of voters voting on the issue approves
adoption of a higher extension limitation. Referenda shall be conducted at a
regularly scheduled election in accordance with the Election Code. The question shall be presented in
substantially the following manner for all elections held after March 21, 2006:
Shall the extension limitation under the Property Tax | ||
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The votes must be recorded as "Yes" or "No".
If a majority of voters voting on the issue approves the adoption of
the increase, the increase shall be applicable for each
levy year specified.
The ballot for any question submitted pursuant to this Section shall have printed thereon, but not as a part of the question submitted, only the following supplemental information (which shall be supplied to the election authority by the taxing district) in substantially the following form: (1) For the (insert the first levy year for which the | ||
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(2) Based upon an average annual percentage increase | ||
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Paragraph (2) shall be included only if the increased extension limitation will be applicable for more than one year and shall list each levy year for which the increased extension limitation will be applicable. The additional tax shown for each levy year shall be the approximate dollar amount of the increase over the amount of the most recently completed extension at the time the submission of the question is initiated by the taxing district. The approximate amount of the additional tax extendable shown in paragraphs (1) and (2) shall be calculated by multiplying $100,000 (the fair market value of the property without regard to any property tax exemptions) by (i) the percentage level of assessment prescribed for that property by statute, or by ordinance of the county board in counties that classify property for purposes of taxation in accordance with Section 4 of Article IX of the Illinois Constitution; (ii) the most recent final equalization factor certified to the county clerk by the Department of Revenue at the time the taxing district initiates the submission of the proposition to the electors; (iii) the last known aggregate extension base of the taxing district at the time the submission of the question is initiated by the taxing district; and (iv) the difference between the percentage increase proposed in the question and the lesser of 5% or the percentage increase in the Consumer Price Index for the prior levy year (or an estimate of the percentage increase for the prior levy year if the increase is unavailable at the time the submission of the question is initiated by the taxing district); and dividing the result by the last known equalized assessed value of the taxing district at the time the submission of the question is initiated by the taxing district. This amendatory Act of the 97th General Assembly is intended to clarify the existing requirements of this Section, and shall not be construed to validate any prior non-compliant referendum language. Any notice required to be published in connection with the submission of the question shall also contain this supplemental information and shall not contain any other supplemental information. Any error, miscalculation, or inaccuracy in computing any amount set forth on the ballot or in the notice that is not deliberate shall not invalidate or affect the validity of any proposition approved. Notice of the referendum shall be published and posted as otherwise required by law, and the submission of the question shall be initiated as provided by law.
(Source: P.A. 97-1087, eff. 8-24-12.)
|
(35 ILCS 200/18-206) Sec. 18-206. Decrease in extension for educational purposes. (a) Notwithstanding any other provision of law, for those school districts whose adequacy targets, as defined in Section 18-8.15 of this Code, exceed 110% for the school year that begins during the calendar year immediately preceding the levy year for which the reduction under this Section is sought, the question of whether the school district shall reduce its extension for educational purposes for the levy year in which the election is held to an amount that is less than the extension for educational purposes for the immediately preceding levy year shall be submitted to the voters of the school district at the next consolidated election but only upon submission of a petition signed by not fewer than 10% of the registered voters in the school district. In no event shall the reduced extension be more than 10% lower than the amount extended for educational purposes in the previous levy year, and in no event shall the reduction cause the school district's adequacy target to fall below 110% for the levy year for which the reduction is sought. (b) The petition shall be filed with the applicable election authority, as defined in Section 1-3 of the Election Code, or, in the case of multiple election authorities, with the State Board of Elections, not more than 10 months nor less than 6 months prior to the election at which the question is to be submitted to the voters, and its validity shall be determined as provided by Article 28 of the Election Code and general election law. The election authority or Board, as applicable, shall certify the question and the proper election authority or authorities shall submit the question to the voters. Except as otherwise provided in this Section, this referendum shall be subject to all other general election law requirements. (c) The proposition seeking to reduce the extension for educational purposes shall be in substantially the following form: Shall the amount extended for educational purposes by | ||
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Votes shall be recorded as "Yes" or "No". If a majority of all votes cast on the proposition are in favor of the proposition, then, for the levy year in which the election is held, the amount extended by the school district for educational purposes shall be reduced as provided in the referendum; however, in no event shall the reduction exceed the amount that would cause the school district to have an adequacy target of 110% for the applicable school year. Once the question is submitted to the voters, then the question may not be submitted again for the same school district at any of the next 2 consolidated elections. (d) For school districts that approve a reduction under this Section, the county clerk shall extend a rate for educational purposes that is no greater than the limiting rate for educational purposes. If the school district is otherwise subject to this Law for the applicable levy year, then, for the levy year in which the reduction occurs, the county clerk shall calculate separate limiting rates for educational purposes and for the aggregate of the school district's other funds. As used in this Section: "School district" means each school district in the State, regardless of whether or not that school district is otherwise subject to this Law. "Limiting rate for educational purposes" means a fraction the numerator of which is the greater of (i) the amount approved by the voters in the referendum under subsection (c) of this Section or (ii) the amount that would cause the school district to have an adequacy target of 110% for the applicable school year, but in no event more than the school district's extension for educational purposes in the immediately preceding levy year, and the denominator of which is the current year's equalized assessed value of all real property under the jurisdiction of the school district during the prior levy year.
(Source: P.A. 100-465, eff. 8-31-17.) |
(35 ILCS 200/18-210)
Sec. 18-210. Establishing a new levy. Except as provided in Section 18-215,
as it relates to a transfer of a service, before a county clerk may extend
taxes for funds subject to the limitations of this Law, a new taxing district
or a taxing district with an aggregate extension base of zero shall hold a
referendum establishing a maximum aggregate extension for the levy year. The
maximum aggregate extension is established for the current levy year if a
taxing district has held a referendum before the levy date at which the
majority voting on the issue approves its adoption. The referendum under this
Section may be held at the same time as the referendum on creating a new taxing
district. The question shall be submitted to the voters at a regularly
scheduled election in accordance with the Election Code
provided that notice of referendum, if held
before July 1, 1999,
has been given in accordance with the provisions of Section
12-5
of the Election Code in effect at the time of the bond referendum, at least
10 and not more than 45 days before the date of
the election, notwithstanding the time for publication otherwise imposed by
Section 12-5.
Notices required in connection with the submission of public questions on or
after
July 1, 1999 shall be as set forth in Section 12-5 of the Election Code. The
question shall be submitted
in substantially the
following form:
Under the Property Tax ExtensionLimitation Law, may an YESaggregate extension not to exceed ...(aggregate extension amount) ... be made for the ... (taxingdistrict name) ... for the NO... (levy year) ... levy year?
If a majority of voters voting on the increase approves the adoption of the
aggregate extension, the extension shall be effective for the levy year
specified.
The question of establishing a maximum aggregate extension may be combined with the question of forming or establishing a new taxing district, in which case the question shall be submitted in substantially the
following form: Shall the (taxing district) be formed (or | ||
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The votes must be recorded as "Yes" or "No". If a majority of voters voting on the proposition approves it, then the taxing district shall be formed (or established) with the aggregate extension amount for the designated levy year. (Source: P.A. 97-1149, eff. 6-1-13.)
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(35 ILCS 200/18-212)
Sec. 18-212. Referendum on debt service extension base. A taxing district
may establish or increase its debt service extension base if
(i) that taxing district holds a referendum before the date on which the levy
must
be filed with the county clerk of the county or counties in which the taxing
district is situated and (ii) a majority of voters voting on the issue approves
the establishment of or increase in the debt service extension base. A debt service extension base established or increased by a referendum held pursuant to this Section after February 2, 2010, shall be increased each year, commencing with the first levy year beginning after the date of the referendum, by the lesser of 5% or the percentage increase in the Consumer Price Index during the 12-month calendar year preceding the levy year if the optional language concerning the annual increase is included in the question submitted to the electors of the taxing district. Referenda
under
this
Section shall be conducted at a regularly scheduled election in accordance with
the Election Code. The governing body of the taxing district shall certify the
question to the proper election authorities who shall submit the question to
the electors of the taxing district in substantially the following form:
"Shall the debt service extension base under the Property | ||
| ||
Votes on the question shall be recorded as "Yes" or "No".
If a majority of voters voting on the issue approves the establishment of or
increase
in the debt service extension base, the establishment of or increase in the
debt
service extension base shall be applicable for the levy years specified.
(Source: P.A. 96-1202, eff. 7-22-10.)
|
(35 ILCS 200/18-213)
Sec. 18-213.
Referenda on applicability of the Property Tax Extension
Limitation Law.
(a) The provisions of this Section do not apply to a taxing district
subject
to this Law because a majority of its 1990 equalized assessed value is in a
county or counties contiguous to a county of 3,000,000 or more inhabitants, or
because a majority of its 1994 equalized assessed value is in an affected
county and the taxing district was not subject to this Law before the 1995 levy
year.
(b) The county board of a county that is not subject to this Law
may, by ordinance or resolution, submit to the voters of the
county the question of whether to
make all non-home rule taxing districts
that
have all or a portion of their equalized assessed valuation
situated in the county subject to this Law in the manner set forth in this
Section.
For purposes of this Section only:
"Taxing district" has the same meaning provided in Section 1-150.
"Equalized
assessed valuation" means the equalized assessed valuation for a taxing
district for the immediately preceding levy year.
(c) The ordinance or resolution shall request the submission of
the
proposition at any election, except a consolidated primary election, for the
purpose of voting for or against making the Property
Tax Extension Limitation Law applicable to all non-home rule taxing districts
that have all
or a
portion of their equalized assessed valuation situated in the county.
The question shall be placed on a separate
ballot and shall be in substantially the following form:
Shall the Property Tax Extension Limitation Law (35 | ||
| ||
Votes on the question shall be recorded as "yes" or "no".
(d) The county clerk
shall order the proposition submitted to the electors of the county
at the election specified in the ordinance or resolution.
If part of the county is under the jurisdiction of
a board or boards of election commissioners, the county clerk
shall submit a certified copy of
the ordinance or resolution to each board of election commissioners,
which shall order the
proposition submitted to the electors of the taxing district within its
jurisdiction at the election specified in the ordinance or resolution.
(e) (1) With respect to taxing districts having all of | ||
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(2) With respect to taxing districts that meet all | ||
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(A) do not have all of their equalized assessed | ||
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(B) have equalized assessed valuation in an | ||
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(C) meet the condition that each county, other | ||
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(D) have a majority of the district's equalized | ||
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(3) With respect to taxing districts that do not have | ||
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(f) Immediately after a referendum is held under this Section, the county
clerk of the
county holding the referendum shall give notice of the referendum having been
held and its results to all taxing districts that have all
or a portion of their equalized assessed valuation located in the county, the
county clerk of any other county in which any of the equalized assessed
valuation of any taxing district is located, and the Department of Revenue.
After the last referendum affecting a multi-county taxing district is held, the
Department of Revenue
shall determine whether the taxing district is subject to this Law
and, if so, shall notify the taxing district and the county clerks of all of
the
counties in which a portion of the equalized assessed valuation of the
taxing district is located that, beginning the following January 1, the
taxing
district is subject to this Law.
For each taxing district subject to paragraph (2) of subsection (e) of this
Section, the Department of Revenue shall notify the taxing district and the
county clerks of all of the counties in which a portion of the equalized
assessed valuation of the taxing district is located that, beginning January 1,
1997, the taxing district is subject to this Law.
(g) Referenda held under this Section shall be conducted in accordance with
the Election Code.
(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
|
(35 ILCS 200/18-214)
Sec. 18-214.
Referenda on removal of the applicability of the Property Tax
Extension Limitation Law to non-home rule taxing districts.
(a) The provisions of this Section do not apply to a taxing district that is
subject to this Law because a majority of its 1990 equalized assessed value is
in a county or counties contiguous to a county of 3,000,000 or more
inhabitants, or because a majority of its 1994 equalized assessed value is in
an
affected county and the taxing district was not subject to this Law before the
1995 levy year.
(b) For purposes of this Section only:
"Taxing district" means any non-home rule taxing district that became subject
to this Law under Section 18-213 of this Law.
"Equalized assessed valuation" means the equalized assessed valuation for a
taxing district for the immediately preceding levy year.
(c) The county board of a county that became subject to this Law by a
referendum approved by the voters of the county under Section 18-213 may, by
ordinance or resolution, in the manner set forth in this Section, submit to the
voters of the county the question of whether this Law applies to all non-home
rule taxing
districts that have all or a portion of their equalized assessed valuation
situated in the county in the manner set forth in this Section.
(d) The ordinance or resolution shall request the submission of the
proposition at any election, except a consolidated primary election, for the
purpose of voting for or against the continued application of the Property Tax
Extension Limitation Law to all non-home rule taxing districts that have all or
a portion of their equalized assessed valuation situated in the county.
The question shall be placed on a separate ballot and shall be in
substantially the following form:
Shall the Property Tax Extension Limitation Law (35 | ||
| ||
Votes on the question shall be recorded as "yes" or "no".
(e) The county clerk shall order the proposition submitted to the electors
of the county at the election specified in the ordinance or resolution. If
part of the county is under the jurisdiction of a board or boards of election
commissioners, the county clerk shall submit a certified copy of the ordinance
or resolution to each board of election commissioners, which shall order the
proposition submitted to the electors of the taxing district within its
jurisdiction at the election specified in the ordinance or resolution.
(f) With respect to taxing districts having all of their equalized assessed
valuation located in one county, if a majority of the votes cast on the
proposition are against the proposition, then this Law shall not apply to the
taxing district beginning on January 1 of the year following the date of
the referendum.
(g) With respect to taxing districts that do not have all of their
equalized assessed valuation located in a single county, if both of the
following conditions are met, then this Law shall no longer apply to the taxing
district beginning on January 1 of the year following the date of the
referendum.
(1) Each county in which the district has any | ||
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(2) The majority of the equalized assessed valuation | ||
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(h) Immediately after a referendum is held under this Section, the county
clerk of the county holding the referendum shall give notice of the referendum
having been held and its results to all taxing districts that have all or a
portion of their equalized assessed valuation located in the county, the county
clerk of any other county in which any of the equalized assessed valuation of
any such taxing district is located, and the Department of Revenue. After the
last
referendum affecting a multi-county taxing district is held, the Department of
Revenue shall determine whether the taxing district is no longer subject to
this Law and, if the taxing district is no longer subject to this Law, the
Department of Revenue shall notify the taxing district and the county clerks of
all of the counties in which a portion of the equalized assessed valuation of
the taxing district is located that, beginning on January 1 of the
year following the date of the last
referendum, the taxing district is no longer subject to this Law.
(Source: P.A. 89-718, eff. 3-7-97.)
|
(35 ILCS 200/18-215)
Sec. 18-215.
Merging and consolidating taxing districts; transfer of
service. For purposes of
this Law, when 2 or more taxing districts merge or consolidate, the sum of the
last preceding aggregate extensions for each taxing district shall be
combined for the resulting merged or consolidated taxing district. When a
service performed by one taxing district is transferred to another
taxing district, that part of the aggregate extension base for that
purpose shall be transferred and added to the aggregate extension base of
the transferee taxing district for purposes of this Law and shall be
deducted from the aggregate extension base of the transferor taxing
district. If the service and corresponding portion of the aggregate
extension base transferred to the taxing district are for a service that the
transferee district does not currently levy for, the provisions of Section
18-190 of this Law requiring a referendum to establish a new levy shall not
apply.
(Source: P.A. 90-719, eff. 8-7-98.)
|
(35 ILCS 200/18-220)
Sec. 18-220.
(Repealed).
(Source: Repealed by P.A. 89-1, eff. 2-12-95.)
|
(35 ILCS 200/18-225)
Sec. 18-225.
Annexed or disconnected property.
If property is annexed
into the taxing
district or is disconnected from a taxing district during the current levy
year, the calculation of the limiting rate
under Section 18-185 is not affected. The rates as limited under this Law are
applied to all property in the district for the current levy year,
excluding property that was annexed
after the adoption of the levy for the current levy year.
(Source: P.A. 88-455; 89-1, eff. 2-12-95.)
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(35 ILCS 200/18-230)
Sec. 18-230. Rate increase or decrease factor. Only when a new rate or a rate
increase or decrease has been
approved by referendum held prior to March 22, 2006, the aggregate extension base, as adjusted in Section
18-215, shall be multiplied by a rate increase (or decrease) factor.
The numerator of the rate increase (or decrease) factor is the total combined
rate for the funds that made up the aggregate extension for the taxing district
for the prior year plus the rate increase approved or minus the rate decrease
approved. The denominator of the rate increase or decrease factor is the total
combined rate for the funds that made up the aggregate extension for the prior
year. For those taxing districts for which a new rate or a rate increase has
been approved by referendum held after December 31, 1988 and prior to March 22, 2006, and
that did not increase their rate to the new maximum rate for that fund, the
rate increase factor shall be adjusted for 4 levy years after the year
of the referendum (unless the governing body of a taxing district to which this Law applied before the 1995 levy year that approved a tax rate increase at a general election held after 2002 directs the county clerk or clerks by resolution to make such adjustment for a lesser number of years) by a factor the numerator of which is the portion of the
new or increased rate for which taxes were not extended plus the aggregate
rate in effect for the levy year prior to the levy year in which the
referendum was passed and the denominator of which is the aggregate rate in
effect for the levy year prior to the levy year in which the referendum
was passed.
(Source: P.A. 94-976, eff. 6-30-06.)
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(35 ILCS 200/18-233) Sec. 18-233. Adjustments for certificates of error, certain court orders, or final administrative decisions of the Property Tax Appeal Board. Beginning in levy year 2021, a taxing district levy shall be increased by a prior year adjustment whenever an assessment decrease due to the issuance of a certificate of error, a court order issued pursuant to an assessment valuation complaint under Section 23-15, or a final administrative decision of the Property Tax Appeal Board results in a refund from the taxing district of a portion of the property tax revenue distributed to the taxing district. On or before November 15 of each year, the county treasurer shall certify the aggregate refunds paid by a taxing district during such 12-month period for purposes of this Section. For purposes of the Property Tax Extension Limitation Law, the taxing district's most recent aggregate extension base shall not include the prior year adjustment authorized under this Section.
(Source: P.A. 102-519, eff. 8-20-21.) |
(35 ILCS 200/18-235)
Sec. 18-235.
Tax increment financing districts.
Extensions allocable to a
special tax allocation fund and the amount of taxes abated under Sections
18-165 and 18-170 are not included in the aggregate extension base when
computing the limiting rate.
(Source: P.A. 87-17; 88-455.)
|
(35 ILCS 200/18-240)
Sec. 18-240.
Certification of new property.
(a) The township assessor,
the
multi-township assessor, the chief county assessment officer, the board of
review, and the board of appeals shall cause the assessed value attributable
to new property to be entered and certified in the assessment books under rules
promulgated by the Department.
(b) For the levy year in which this Law first becomes applicable to a
county pursuant to Section 18-213, the chief county assessment
officer shall certify to the county clerk, after all changes by the board of
review or board of appeals, as the case may be, the assessed value of new
property by taxing districts for that levy year under rules promulgated by the
Department.
(Source: P.A. 88-455; 89-510, eff. 1-1-97.)
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(35 ILCS 200/18-241)
Sec. 18-241. School Finance Authority and Financial Oversight Panel.
(a) A School Finance Authority established under Article 1E of
the School Code shall not be a taxing district for purposes of this Law. A Financial Oversight Panel established under Article 1H of the School Code shall not be a taxing district for purposes of this Law.
(b) This Law shall not apply to the extension of taxes for a
school district for the levy year in which a School Finance
Authority for the district is created pursuant to Article 1E of the
School Code. This Law shall not apply to the extension of taxes for the purpose of repaying an emergency financial assistance loan levied pursuant to Section 1H-65 of the School Code.
(Source: P.A. 102-894, eff. 5-20-22.)
|
(35 ILCS 200/18-243)
Sec. 18-243.
Severability.
The provisions of the Property Tax Extension
Limitation Law are severable under Section 1.31 of the Statute on Statutes.
(Source: P.A. 89-1, eff. 2-12-95.)
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(35 ILCS 200/18-245)
Sec. 18-245.
Rules.
The Department shall make and promulgate reasonable
rules relating to the administration of the purposes and provisions of Sections
18-185 through 18-240 as may be necessary or appropriate.
(Source: P.A. 87-17; 88-455.)
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(35 ILCS 200/Art. 18 Div. 5.1 heading) Division 5.1.
One-year Property Tax Extension Limitation Law.
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(35 ILCS 200/18-246)
Sec. 18-246. Short title; definitions. This Division 5.1 may be cited as the One-year Property Tax
Extension Limitation Law.
As used in this Division 5.1:
"Taxing district" has the same meaning provided in Section 1-150, except that
it includes only each non-home rule taxing district with the majority of its
1993 equalized assessed value contained in one or more affected counties, as
defined in Section 18-185, other than those taxing districts subject to the
Property Tax Extension Limitation Law before February 12, 1995 (the effective date of Public Act 89-1).
"Aggregate extension" means the annual corporate extension for the taxing
district and those special purpose extensions that are made annually for the
taxing district, excluding special purpose extensions: (a) made for the taxing
district to pay interest or principal on general obligation bonds that were
approved by referendum; (b) made for any taxing district to pay interest or
principal on general obligation bonds issued before March 1, 1995; (c) made for
any taxing district to pay interest or principal on bonds issued to refund or
continue to refund those bonds issued before March 1, 1995; (d) made for any
taxing district to pay interest or principal on bonds issued to refund or
continue to refund bonds issued after March 1, 1995 that were approved by
referendum; (e) made for any taxing district to pay interest or principal on
revenue bonds issued before March 1, 1995 for payment of which a property tax
levy or the full faith and
credit of the unit of local government is pledged; however, a tax for the
payment of interest or principal on those bonds shall be made only after the
governing body of the unit of local government finds that all other sources for
payment are insufficient to make those payments; (f) made for payments under a
building commission lease when the lease payments are for the retirement of
bonds issued by the commission before March 1, 1995, to pay
for the building project; (g) made for payments due under installment contracts
entered into before March 1, 1995; and (h) made for payments
of principal and interest on bonds issued under the Metropolitan Water
Reclamation District Act to finance construction projects initiated before
October 1, 1991.
"Special purpose extensions" includes, but is not limited to, extensions for
levies made on an annual basis for unemployment compensation, workers'
compensation, self-insurance, contributions to pension plans, and extensions
made under Section 6-601 of the Illinois Highway Code for a road district's
permanent road fund, whether levied annually or not. The extension for a
special service area is not included in the aggregate extension.
"Aggregate extension base" means the taxing district's aggregate extension
for the 1993 levy year as adjusted under Section 18-248.
"Levy year" has the same meaning as "year" under Section 1-155.
"New property" means (i) the assessed value, after final board of review
or board of appeals action, of new improvements or additions to existing
improvements on any parcel of real property that increase the assessed value of
that real property during the levy year multiplied by the equalization factor
issued by the Department under Section 17-30 and (ii) the assessed value, after
final board of review or
board of appeals action, of real property not exempt from real estate taxation,
which real property was exempt from real estate taxation for any portion of the
immediately preceding levy year, multiplied by the equalization factor issued
by the Department under Section 17-30.
"Recovered tax increment value" means the amount of the 1994 equalized
assessed value, in the first year after a city terminates the designation of
an area as a redevelopment project area previously established under the Tax
Increment Allocation Redevelopment Act of the Illinois Municipal Code
or previously established under the Industrial Jobs Recovery
Law of the Illinois Municipal Code, or previously established under the
Economic Development Area Tax Increment Allocation Act, of each
taxable lot, block, tract, or parcel of real property in the redevelopment
project area over and above the initial equalized assessed value of each
property in the redevelopment project area.
Except as otherwise provided in this Section, "limiting rate" means a
fraction the numerator of which is the aggregate extension base times 1.05
and the denominator of which is the 1994 equalized assessed value of all real
property in the territory under the jurisdiction of the taxing district during
the 1993 levy year. The denominator shall not include new property and shall
not include the recovered tax increment value.
(Source: P.A. 102-558, eff. 8-20-21.)
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(35 ILCS 200/18-247)
Sec. 18-247.
Limitation.
Tax extensions for the 1994 levy year made
under Sections 18-45 and 18-105 are further limited by the provisions of this
Law.
For those taxing districts for which the county clerk extended taxes for any
funds included in the aggregate extension base for the 1993 levy year, the
county clerk shall extend a rate for the sum of the funds in the aggregate
extension base that is no greater than the limiting rate.
This limitation does not apply to those taxing districts for which the county
clerk did not extend taxes for any funds included in the aggregate extension
base for the 1993 levy year, except that it does apply to those districts that
have an aggregate extension base established under subsection (a) of Section
18-248.
If the county clerk is required to reduce the aggregate extension of a taxing
district by provisions of this Law, the county clerk shall proportionally
reduce the extension for each fund unless otherwise requested by the taxing
district.
(Source: P.A. 89-1, eff. 2-12-95.)
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(35 ILCS 200/18-248)
Sec. 18-248.
Adjustments to the limiting rate.
(a) Merging and consolidating taxing districts. For purpose of this Law,
when 2 or more taxing districts merge or consolidate, the sum of the last
preceding aggregate extension for each taxing district shall be combined for
the resulting merged or consolidated taxing district. When a service performed
by one taxing
district is transferred to another taxing district, that part of the aggregate
extension base for that purpose shall be transferred and added to the aggregate
extension base of the transferee taxing district for purposes of this Law and
shall be deducted from the aggregate extension base of the transferor taxing
district.
(b) Annexed or disconnected property. If property is annexed into the
taxing district or is disconnected from a taxing district during the current
levy year, the calculation of the limiting rate under Section 18-246 is not
affected. The rates as limited under this Law are applied to all property in
the district for the 1994 levy year, excluding property that was annexed after
the adoption of the levy for the current levy year.
(c) Rate increase or decrease factor. When a new rate or a rate increase or
decrease that is first effective for the 1994 levy year has been approved by
referendum, the aggregate extension base, as adjusted in subsection (a),
shall be multiplied by a rate increase or decrease factor. The
numerator of the rate increase or decrease factor is the total combined rate
for the funds that made up the aggregate extension for the taxing district for
the 1993 levy year plus the rate increase approved or minus the rate decrease
approved. The denominator of the rate increase or decrease factor is the total
combined rate for the funds that made up the aggregate extension for the 1993
levy year. For those taxing districts for which a new rate or a rate increase
has been approved by referendum held after December 31, 1989, and that did not
increase their rate to the new maximum rate for that fund, the rate increase
factor for the 1994 levy year shall be adjusted by a factor the numerator of
which is the portion of the new or increased rate for which taxes were not
extended plus the aggregate rate in effect for the levy year prior to the levy
year in which the referendum was passed and the denominator of which is the
aggregate rate in effect for the levy year prior to the levy year in which the
referendum was passed.
(d) Tax increment financing districts. Extensions allocable to a special
tax allocation fund and the amount of taxes abated under Sections 18-165 and
18-170 are not included in the aggregate extension base when computing the
limiting rate.
(Source: P.A. 89-1, eff. 2-12-95.)
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(35 ILCS 200/18-249)
Sec. 18-249. Miscellaneous provisions.
(a) Certification of new property. For the 1994 levy year, the chief county
assessment officer shall certify to the county clerk, after all changes by the
board of review or board of appeals, as the case may be, the assessed value of
new property by taxing district for the 1994 levy year under rules promulgated
by the Department.
(b) School Code. A school district's State aid shall not be reduced under
the computation under subsections 5(a) through 5(h) of Part A of Section 18-8
of the School Code or under Section 18-8.15 of the School Code due to the
operating tax rate falling from above the minimum requirement of that Section
of the School Code to below the minimum requirement of that Section of the
School Code due to the operation of this Law.
(c) Rules. The Department shall make and promulgate reasonable rules
relating to the administration of the purposes and provisions of Sections
18-246 through 18-249 as may be necessary or appropriate.
(Source: P.A. 100-465, eff. 8-31-17.)
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(35 ILCS 200/18-249.5)
Sec. 18-249.5.
Severability.
The provisions of the One-year Property Tax
Extension Limitation Law are severable under Section 1.31 of the Statute on
Statutes.
(Source: P.A. 89-1, eff. 2-12-95.)
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(35 ILCS 200/Art. 18 Div. 6 heading) Division 6.
Preparation and delivery of books
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(35 ILCS 200/18-250) Sec. 18-250. Additions to forfeited taxes and unpaid special assessments; fee for estimate. (a) When any property has been forfeited for taxes or special assessments, the clerk shall compute the amount of back taxes and special assessments, interest, statutory costs, and printer's fees remaining due, with one year's interest on all taxes forfeited, and enter them upon the collector's books as separate items. Except as otherwise provided in Section 21-375, the aggregate so computed shall be collected in the same manner as the taxes on other property for that year. The county clerk shall examine the forfeitures, and strike all errors and make corrections as necessary. For counties with fewer than 3,000,000 inhabitants, interest added to forfeitures under this Section shall be at the rate of 12% per year. For counties with 3,000,000 or more inhabitants, interest added to forfeitures under this Section shall accrue at the rate of (i) 12% per year if the forfeiture is for a tax year before tax year 2023 or (ii) 0.75% per month, or portion thereof, if the forfeiture is for tax year 2023 or any tax year thereafter. (b) In counties with 3,000,000 or more inhabitants, taxes first extended for prior years, or previously extended for prior years for which application for judgment and order of sale is not already pending, shall be added to the tax of the current year, with interest and costs as provided by law. Forfeitures shall not be so added, but they shall remain a lien on the property upon which they were charged until paid or sold as provided by law. There shall be added to such forfeitures annually the same interest as would be added if forfeited annually, until paid or sold, and the addition of each year's interest shall be considered a separate forfeiture. Forfeitures may be redeemed in the manner provided in Section 21-370 or 21-375. Taxes and special assessments for which application for judgment and order of sale is pending, or entered but not enforced for any reason, shall not be added to the tax for the current year. However, if the taxes and special assessments remain unpaid, the property, shall be advertised and sold under judgments and orders of sale to be entered in pending applications, or already entered in prior applications, including judgments and orders of sale under which the purchaser fails to complete his or her purchase. (c) In counties with 3,000,000 or more inhabitants, on or before January 1, 2001 and during each year thereafter, the county clerk shall compute the amount of taxes on each property that remain due or forfeited for any year prior to the current year and have not become subject to Sections 20-180 through 20-190, and the clerk shall enter the same upon the collector's warrant books of the current and all following years as separate items in a suitable column. The county clerk shall examine the collector's warrant books and the Tax Judgment, Sale, Redemption and Forfeiture records for the appropriate years and may take any other actions as the clerk finds to be necessary or convenient in order to comply with this subsection. On and after January 1, 2001, any taxes for any year remaining due or forfeited against real property in such county not entered on the current collector's warrant books shall be deemed uncollectible and void, but shall not be subject to the posting or other requirements of Sections 20-180 through 20-190. (d) In counties with 100,000 or more inhabitants, the county clerk shall, when making the annual collector's books, in a suitable column, insert and designate previous forfeitures of general taxes by the word "forfeiture", to be stamped opposite each property forfeited at the last previous tax sale for general taxes and not redeemed or purchased previous to the completion of the collector's books. The collectors of general taxes shall stamp upon all bills rendered and receipts given the information on the collector's books regarding forfeiture of general taxes, and the stamped notation shall also refer the recipient to the county clerk for full information. The county clerk shall be allowed to collect from the person requesting an estimate of costs of redemption of a forfeited property, the fee provided by law.(Source: P.A. 103-555, eff. 1-1-24.) |
(35 ILCS 200/18-255)
Sec. 18-255.
Abstract of assessments and extensions.
When the collector's
books are completed, the county clerk shall make a complete statement of the
assessment and extensions, in conformity to the instructions of the Department.
The clerk shall certify the statement to the Department.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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(35 ILCS 200/18-260)
Sec. 18-260.
Equalization certificate.
The county clerk shall make, in each
collector's book, a certificate of the equalization factor as determined by the
Department.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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(35 ILCS 200/18-265)
Sec. 18-265.
Collector's warrant.
A warrant, under the signature and
official seal of the county clerk, shall be annexed to each collector's book,
commanding the collector to collect from the persons named in the book the
sums entered opposite their respective names. The warrant shall direct the
collector to pay the taxes collected to the officers entitled to them.
(Source: P.A. 84-550; 88-455.)
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(35 ILCS 200/18-270)
Sec. 18-270.
Delivery of collector's books.
County clerks shall deliver the
books for the collection of taxes and the books for the collection of taxes
charged against railroad property to the duly qualified county or township
collectors on or before December 31 annually, or as soon as practicable. Each
collector shall receive the books or as soon as he or she is qualified.
However, for the 10 years next following the completion of a general
reassessment of property in any county with 3,000,000 or more inhabitants made
under an order of the Department, as soon as such books are ready for delivery
the county clerk shall specify a day for the delivery of the books to the
collectors, shall give notice to the collectors of the specified day, and shall
deliver the books on that day.
(Source: P.A. 76-2254; 88-455.)
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(35 ILCS 200/18-275)
Sec. 18-275.
Delivery to township collectors.
On the delivery of the tax
books to the township collectors, the clerk shall make a certified statement
setting forth the name of each township collector, the amount of taxes to be
collected and paid for each purpose for which the tax is levied in each taxing
district and furnish the same statement to the county collector.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/Tit. 7 heading) TITLE 7.
TAX COLLECTION
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(35 ILCS 200/Art. 19 heading) Article 19.
Tax Collection Officials
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(35 ILCS 200/19-5)
Sec. 19-5.
Township collector's bond and oath.
Each township collector,
before entering upon the duties of office, shall execute a bond, with surety or
sureties to be approved by the supervisor and the township clerk. The bond
shall be given for a sum equal to 160% of the largest amount of taxes collected
by that officer or predecessor in office in any one year during the preceding 5
years if individuals act as sureties, or equal to 110% of such largest amount
if the security is given by a surety company authorized to do business in this
state, estimated by the supervisor and township clerk, that will be in his or
her custody or control at any one time. Signatures to such bond, signed with a
mark, shall be witnessed, but in no other case shall witness be required. The
bond shall be substantially in the following form:
We A. B. of the .... of .... in the County of .... in the State of Illinois,
as township collector, and C. D. and E. F. of that county and State,
as securities, are obligated to the People of the State of Illinois, in the
penal sum of $.... for the payment of which, we obligate ourselves, our
heirs, executors and administrators, successors and assigns. Signed on
(insert date).
The condition of the foregoing bond is such, that if the above obligated
A. B. performs all the duties required to be performed as collector of the
taxes for the year (insert year) in the township of .... in the
county of ...., Illinois, in the time and manner prescribed by law, and when he
or she shall be succeeded in office, shall surrender and deliver over to his or
her successor in office all books, papers and moneys pertaining to the office,
except as hereinafter provided, then the foregoing bond to be void; otherwise
to remain in full force.
It is expressly understood and intended that the obligation of the above
named sureties shall not extend to any loss sustained by the insolvency,
failure or closing of any bank or trust company organized and operating
either under the laws of the State of Illinois or the United States wherein the
collector has placed the funds in his or her custody or control, or any part
thereof.
A. B. ....(Signature)
C. D. ....(Signature)
E. F. ....(Signature)
He or she shall also take and subscribe an oath, to be endorsed on the back
of the bond, substantially as follows:
I do solemnly swear that I will support the constitution of the United
States, and the constitution of the State of Illinois, and that I will
faithfully discharge the duties of the office of township collector, according
to the best of my ability.
(Source: P.A. 91-357, eff. 7-29-99.)
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(35 ILCS 200/19-10)
Sec. 19-10.
Filing of bond.
The township supervisor shall, within six
business days after approval of the township collector's bond, file the bond,
with the approval endorsed thereon, in the office of the county recorder, who
shall record the bond, including the oath, in a book for that purpose. When
recorded, the oath and bond shall be filed by the county recorder in the office
of the county clerk. A bond, when so filed for record, shall be a lien against
the property of the township collector until he or she has complied with the
conditions thereof.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/19-15)
Sec. 19-15.
Township collector's warrant.
The county clerk, upon request by
any collector, shall attach a warrant, under his or her signature and the seal
of office, to any list furnished by the collector to his or her deputy. The
warrant shall be in the same form as in the original collector's list or book,
except that the amount collected by the deputy shall be paid to the collector,
who shall pay it to the proper officer or persons.
(Source: P.A. 84-550; 88-455.)
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(35 ILCS 200/19-20)
Sec. 19-20.
Township collector; vacancy.
If any township collector refuses
to serve, is prevented from completing his or her duties, or the office becomes
vacant for any reason, the township board of trustees shall forthwith appoint a
collector for the remainder of the year, who shall give the same security, be
subject to the same penalties, and have the same power and compensation as the
township collector that he or she replaces. The county collector shall
forthwith be notified of the appointment. The appointment shall not relieve the
former township collector or his or her sureties from any liability incurred.
The person resigning shall not be reappointed to complete the collections in
any township in the county.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/19-23)
Sec. 19-23.
Township collector fees.
Collectors in cities or
incorporated towns, in counties of
the first and second classes, shall receive such fees as may be
prescribed by the common council or board of trustees of their
respective cities or incorporated towns, not exceeding in any case 2% of the
amount collected by them.
(Source: P.A. 89-233, eff. 1-1-96.)
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(35 ILCS 200/19-25)
Sec. 19-25.
Extension of collection time after appointment of new collector.
In case of an appointment under Section 19-20, the chairman of the county
board, or the supervisor of the township, may extend the time for the
collection of taxes for a period not exceeding 20 days. The county collector
shall be notified of the extension, but the extension shall not affect the date
on which taxes become delinquent.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/19-30)
Sec. 19-30.
Record keeping after appointment of new collector.
The appointed
township collector shall keep an account of all collections made by the former
collector, so far as he or she can determine. When anyone presents a receipt
for taxes paid to the former collector, the appointed collector shall note in
the collector's book to whom and when paid.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/19-35)
Sec. 19-35.
County collectors.
The treasurers of all counties shall be
ex-officio county collectors of their counties.
(Source: P.A. 76-2516; 88-455.)
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(35 ILCS 200/19-40)
Sec. 19-40.
County collector's bond and oath.
Each county collector as soon
as elected and qualified and before entering upon the duties of office as
collector, in addition to the bond as treasurer, shall furnish a bond in such
penalty and with such security as the county board considers sufficient. In
counties with 3,000,000 or more inhabitants, the bond shall be in a penal sum
of not less than $1,500,000. The signatures to the bond, signed by a mark,
shall be witnessed, but in no other case shall witness be required. The bond
shall be substantially in the following form:
Know All Men by These Presents, that we, A. B. collector, and C. D. and
E. F. securities, all of the county of .... and State of Illinois, are held
and firmly bound unto the People of the State of Illinois, in the penal sum
of .... dollars, for the payment of which, well and truly to be made, we
bind ourselves, each of us, our heirs, executors and administrators,
successors and assigns, firmly by these presents.
Signed and sealed on (insert date).
The condition of the foregoing bond is such that if the above bound A.B.
performs all the duties required to be performed as collector
of the taxes in the county of ...., in the State of Illinois, in the time
and manner prescribed by law, and when succeeded in office,
shall surrender and deliver to his or her successor in office, all books,
papers and moneys appertaining to the office, except as hereinafter provided,
then the foregoing bond to be void; otherwise to remain in full force.
It is expressly understood and intended that the obligation of the above
named sureties shall not extend to any loss sustained by the insolvency,
failure or closing of any bank or trust company organized and operating
either under the laws of the State of Illinois, or the United States
wherein the collector has placed the funds in his or her custody or
control, or any part thereof.
A. B. ....(SEAL)
C. D. ....(SEAL)
E. F. ....(SEAL)
He or she shall also take and subscribe an oath, to be endorsed on the back
of the bond substantially as follows:
I do solemnly swear that I will support the Constitution of the State of
Illinois, and that I will faithfully discharge the duties of the office of
county collector according to the best of my ability.
(Source: P.A. 91-357, eff. 7-29-99.)
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(35 ILCS 200/19-45)
Sec. 19-45.
Approval of bond.
The county collector's bond shall be approved
by the county board and recorded on the board's records. The county clerk shall
attach his or her certificate to the bond, under the seal of the office,
showing that it has been duly approved and recorded. The bond, when approved
and recorded, shall, from that time until 2 years after the expiration of the
term of office of the collector for or during which the bond is furnished, be a
lien against the property of the collector, situated in the county of which
such collector is the collector, until he or she has complied with the
conditions thereof.
The chairman of the county board, a circuit judge residing in the county
and the county clerk also may approve the bond of the county collector, and the
bond, when so approved, shall be subject to the same provisions as if approved
by the county board.
(Source: P.A. 87-1189; 88-455.)
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(35 ILCS 200/19-50)
Sec. 19-50.
Filing of county collector's bond.
Tax books or lists shall not
be placed in the hands of the county collector until the bond has been approved
and recorded as required by Section 19-45. Nothing in this Section shall be
construed as relieving the securities of a collector from liabilities incurred
under a bond not approved and recorded as required by Section 19-45.
(Source: P.A. 87-1189; 88-455.)
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(35 ILCS 200/19-55)
Sec. 19-55.
Sureties on collector's bonds.
No chairman of the county board,
clerk of the circuit court, county clerk, sheriff, deputy sheriff or coroner
shall be permitted to be a surety on the bond of a county, township or deputy
collector or county treasurer.
(Source: Laws 1965, p. 631; P.A. 88-455.)
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(35 ILCS 200/19-60)
Sec. 19-60.
Bond as security for taxes collected.
The bond of every county
or township collector shall be held to be security for the payment by the
collector to the county treasurer and the taxing districts and proper
authorities, of all taxes, special assessments which are collected or received
on their behalf, and of all penalties which are recovered against him.
(Source: P.A. 90-655, eff. 7-30-98.)
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(35 ILCS 200/19-65)
Sec. 19-65.
Release of sureties - New bond.
A surety on any bond may ask to
be released from any further liability at any time after the execution of that
bond, if the surety has reason to believe that the officer named in the bond
will fail to comply with the conditions thereof. To be released, the surety
shall file with the county clerk a notice in writing, verified under oath,
setting forth the facts in the case; whereupon the clerk with whom the notice
is filed, shall notify the officer to give additional security, equal to the
security about to be released by the county board. The notice may be served by
the clerk, or by any person appointed by the board or clerk. If the officer so
notified does not appear and give additional security within 2 days after
notification, the county board may remove him or her from office. The presiding
officer of the county board, with the advice and consent of the county board,
shall appoint some person to fill the vacancy occasioned by the removal, who
shall execute bond, qualify and perform the duties required.
(Source: P.A. 78-1128; 88-455.)
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(35 ILCS 200/19-70)
Sec. 19-70.
Improper use of funds by collector.
If a surety on any
collector's bond is satisfied that the collector is making improper use of the
funds collected by him or her, or has absconded, or is about to abscond,
whereby the surety may become liable to pay any sum of money, the surety may
obtain a court order against the goods and chattels of the collector just as he
or she would be authorized to do if the collector was personally indebted to
the surety. The money collected on that property shall be paid to the appointed
county collector for distribution to those taxing districts entitled to the
proceeds.
(Source: P.A. 83-346; 88-455.)
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(35 ILCS 200/19-75)
Sec. 19-75.
Appointment of deputies; Bond.
Collectors
may appoint deputies by an instrument in writing, duly
signed, and may also revoke any such appointment at their pleasure and may
require bonds or other securities from the deputies, to secure
themselves. Each deputy shall have the same authority as the collector to
collect the taxes levied or assessed within the portion of the taxing
district assigned to him or her. Each collector shall be responsible to
the taxing districts and taxpayers for all moneys collected and for all actions
by any deputy while acting as a deputy, and for any omission of duty. Any bond
or security taken from a deputy by a collector, under this Section, shall be
available to the collector, his or her representatives and securities, to
indemnify them for any loss or damage arising from any act of the deputy.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/19-80)
Sec. 19-80.
Death of county collector.
Upon the death of any county
collector during the time the tax books are in his or her hands, and before the
time for making settlements, the county clerk shall take charge of the tax
books. The clerk shall appoint one or more competent persons to examine the tax
books. The appointed persons shall ascertain the amount remaining uncollected,
and make out an abstract of the same, except that if there is only a small
portion of the taxes collected at the time of the death of the collector, the
amount actually collected shall be ascertained, and the same books used in
completing the collections.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/Art. 20 heading) Article 20.
Tax Collection Process
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(35 ILCS 200/Art. 20 Div. 1 heading) Division 1.
Billing procedures
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(35 ILCS 200/20-5)
Sec. 20-5. Mailing or e-mailing tax bill to owner. (a) Every township collector, and every
county collector in cases where there is no township collector, upon receiving
the tax book or books, shall prepare tax bills showing each installment of
property taxes assessed, which shall be filled out in accordance with Section
20-40. A copy of the bill shall be mailed by the collector, at least 30 days
prior to the date upon which unpaid taxes become delinquent, to the owner of
the property taxed or to the person in whose name the property is taxed. (b) The collector may send the bill via e-mail as provided in subsection (b) of Section 20-20. However, no bill shall be sent to a property owner or taxpayer via e-mail unless that owner or taxpayer shall have first made such a request to the collector in writing.
(Source: P.A. 98-628, eff. 1-1-15.)
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(35 ILCS 200/20-10)
Sec. 20-10.
Mailing to mortgage lender.
When the copy of the tax bill is
mailed by the collector to the owner or person at or in care of the address of
a mortgage lender, the mortgage lender, within 15 days of receiving the copy,
shall furnish and mail an additional copy of the bill to each mortgagor of the
property at his or her last known address as shown on the records of the
mortgage lender. However, if the property referred to in the copy is situated
in a county which uses the estimated or accelerated billing methods, only an
additional copy of the bill for the final installment of taxes due with respect
to the real property shall be furnished and mailed by the mortgage lender to
the mortgagor. A copy may be used by the collector in receipting for the tax
paid, and a copy or record shall be retained by the collector.
(Source: P.A. 86-957; 87-818; 88-455.)
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(35 ILCS 200/20-12)
Sec. 20-12.
Duplicate copies of tax bills.
The collector, upon approval
by
the county board, shall assess a fee of up to $5
for each duplicate tax bill provided to any mortgage lender as defined in
Section 1-90 who is not the property
owner of record.
All amounts collected under this Section shall be deposited into the
Tax Sale Automation Fund established in Section 21-245 of this Code.
(Source: P.A. 91-551, eff. 8-14-99.)
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(35 ILCS 200/20-15)
(Text of Section before amendment by P.A. 103-592)
Sec. 20-15. Information on bill or separate statement. There shall be
printed on each bill, or on a separate slip which shall be mailed with the
bill:
(a) a statement itemizing the rate at which taxes | ||
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(b) a separate statement for each of the taxing | ||
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(b-5) a list of each tax increment financing (TIF) | ||
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(c) the total tax rate,
(d) the total amount of tax due, and
(e) the amount by which the total tax and the tax | ||
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The county treasurer shall ensure that only those taxing districts in
which a parcel of property is located shall be listed on the bill for that
property.
In all counties the statement shall also provide:
(1) the property index number or other suitable | ||
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(2) the assessment of the property,
(3) the statutory amount of each homestead exemption | ||
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(4) the assessed value of the property after | ||
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(5) the equalization factors imposed by the county | ||
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(6) the equalized assessment resulting from the | ||
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In all counties which do not classify property for purposes of taxation, for
property on which a single family residence is situated the statement shall
also include a statement to reflect the fair cash value determined for the
property. In all counties which classify property for purposes of taxation in
accordance with Section 4 of Article IX of the Illinois Constitution, for
parcels of residential property in the lowest assessment classification the
statement shall also include a statement to reflect the fair cash value
determined for the property.
In all counties, the statement must include information that certain
taxpayers may be eligible for tax exemptions, abatements, and other assistance programs and that, for more information, taxpayers should consult with the office of their township or county assessor and with the Illinois Department of Revenue.
In counties which use the estimated or accelerated billing methods, these
statements shall only be provided with the final installment of taxes due. The
provisions of this Section create a mandatory statutory duty. They are not
merely directory or discretionary. The failure or neglect of the collector to
mail the bill, or the failure of the taxpayer to receive the bill, shall not
affect the validity of any tax, or the liability for the payment of any tax.
(Source: P.A. 100-621, eff. 7-20-18; 101-134, eff. 7-26-19.)
(Text of Section after amendment by P.A. 103-592) Sec. 20-15. Information on bill or separate statement. There shall be printed on each bill, or on a separate slip which shall be mailed with the bill: (a) a statement itemizing the rate at which taxes | ||
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(b) a separate statement for each of the taxing | ||
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(b-5) a list of each tax increment financing (TIF) | ||
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(c) the total tax rate, (d) the total amount of tax due, and (e) the amount by which the total tax and the tax | ||
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The county treasurer shall ensure that only those taxing districts in which a parcel of property is located shall be listed on the bill for that property. In all counties the statement shall also provide: (1) the property index number or other suitable | ||
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(2) the assessment of the property, (3) the statutory amount of each homestead exemption | ||
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(4) the assessed value of the property after | ||
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(5) the equalization factors imposed by the county | ||
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(6) the equalized assessment resulting from the | ||
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In all counties which do not classify property for purposes of taxation, for property on which a single family residence is situated the statement shall also include a statement to reflect the fair cash value determined for the property. In all counties which classify property for purposes of taxation in accordance with Section 4 of Article IX of the Illinois Constitution, for parcels of residential property in the lowest assessment classification the statement shall also include a statement to reflect the fair cash value determined for the property. In all counties, the statement must include information that certain taxpayers may be eligible for tax exemptions, abatements, and other assistance programs and that, for more information, taxpayers should consult with the office of their township or county assessor and with the Department of Revenue. For bills mailed on or after January 1, 2026, the statement must include, in bold face type, a list of exemptions available to taxpayers and contact information for the chief county assessment officer. In counties which use the estimated or accelerated billing methods, these statements shall only be provided with the final installment of taxes due. The provisions of this Section create a mandatory statutory duty. They are not merely directory or discretionary. The failure or neglect of the collector to mail the bill, or the failure of the taxpayer to receive the bill, shall not affect the validity of any tax, or the liability for the payment of any tax.(Source: P.A. 103-592, eff. 1-1-25.) |
(35 ILCS 200/20-20)
Sec. 20-20. Changes in address for mailing tax bill. (a) To insure that a person
requesting a change of the address to which a property tax bill is sent has a
legal interest in the property or authority to act on behalf of the owner of
the property, the county collector in every county with less than 3,000,000
inhabitants or less shall establish and enforce a procedure for requiring
identification or certification of the identity of taxpayers who request a
change in the address to which their tax bill is mailed. No change of address
shall be implemented unless the person requesting the change is the owner of
the property, a trustee or a person holding the power of attorney from the
owner or trustee of the property. However, if a property owner conveys a permanent change of address in writing to the United States Postal Service, then, on or after the effective date of that change of address, the county collector may mail a property tax bill to the property owner at his or her new address regardless of whether or not the owner notifies the collector of the address change.
(b) As an alternative to mailing a copy of the bill, the collector may send the tax bill via e-mail at the request of the taxpayer, subject to the provisions of subsection (b) of Section 20-5 of this Act. If the taxpayer makes such a request, then the taxpayer shall notify the collector of any change in his or her e-mail address as soon as possible after the address is changed. (Source: P.A. 97-1084, eff. 8-24-12; 98-628, eff. 1-1-15.)
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(35 ILCS 200/Art. 20 Div. 2 heading) Division 2.
Payment and handling of funds
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(35 ILCS 200/20-25)
Sec. 20-25. Forms of payment. (a) Taxes levied by taxing districts may be
satisfied by payment in legal money of the United States, cashier's check,
certified check, post office money order, bank money order issued by a national
or state bank that is insured by the Federal Deposit Insurance Corporation, or
by a personal or corporate check drawn on such a bank, to the respective
collection officers who are entitled by law to receive the tax payments or by
credit card in accordance with the Local Governmental Acceptance of Credit
Cards Act. A
county collector may refuse to accept a personal or corporate check within 45 days before a
tax sale or at any time if a previous payment by the same payer was returned by a bank for any reason.
(b) Beginning on January 1, 2012, subject to compliance with all applicable purchasing requirements, a county with a population of
more than 3,000,000 is required to accept payment by credit card for each installment of property taxes; provided that all service charges or fees, as determined by the county, associated with the processing or accepting of a credit card payment by the county shall be paid by the taxpayer. If a taxpayer elects to make a property tax payment by credit card and a service charge or fee is imposed, the payment of that service charge or fee shall be deemed voluntary by the taxpayer and shall not be refundable. Nothing in this subsection requires a county with a population of more than 3,000,000 to accept payment by credit card for the payment on any installment of taxes that is delinquent under Section 21-10, 21-25, or 21-30 of the Property Tax Code or for the purposes of any tax sale or scavenger sale under Division 3.5, 4, or 5 of Article 21 of the Property Tax Code.
A county that accepts payment of property taxes by credit card in accordance with the terms of this subsection shall not incur liability for or associated with the collection of a property tax payment by credit card. The public hearing requirement of subsection (a) of Section 20 of the Local Governmental Acceptance of Credit Cards Act shall not apply to this subsection. This subsection is a limitation under subsection (i) of Section
6 of Article VII of the Illinois Constitution on the concurrent
exercise by home rule units of powers and functions exercised
by the State.
(Source: P.A. 96-1248, eff. 7-23-10; 96-1250, eff. 7-23-10; 97-333, eff. 8-12-11.)
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(35 ILCS 200/20-27) Sec. 20-27. Reimbursement of tax proceeds for annexed property. Notwithstanding any other provision of law, beginning in taxable year 2010, if property is annexed to a municipality under Section 7-1-13 of the Illinois Municipal Code at any time during the taxable year, any taxpayer who is liable for paying property taxes on the property during the taxable year may apply to the municipality for a refund of the amount of property taxes (i) paid by the taxpayer, (ii) distributed to the municipality, and (ii) attributable to the annexed property for the portion of the taxable year during which the property was not included in the municipality. The municipality shall refund those amounts to the taxpayer within 60 days after the application is received. A home rule unit may not regulate the collection or distribution of tax proceeds in a manner inconsistent with this Section. This
subsection is a limitation under subsection (i) of Section 6 of Article VII of
the Illinois Constitution on the concurrent exercise by home rule units of
powers and functions exercised by the State.
(Source: P.A. 96-1351, eff. 7-28-10.) |
(35 ILCS 200/20-30)
Sec. 20-30.
Designation of depository for township collector.
When
requested by the township collector, the township board of trustees or, where
the powers and duties of that board have been succeeded to by some other
governing body, then that governing body, shall designate one or more banks or
savings and loan associations in which the funds received by the township
collector, by virtue of the office, may be deposited. Once a bank or savings
and loan association has been designated it shall continue as a designated
depository until 10 days after a new depository is designated and qualified
under this Section. When a new depository is designated, the township board of
trustees or other governing body shall notify the sureties of the township
collector of that fact, in writing, at least 5 days before the transfer of
funds. The township collector is discharged from responsibility for all funds
deposited in the bank or savings and loan association while those funds are so
deposited.
No bank or savings and loan association shall receive public funds under this
Section, unless it has complied with the requirements of Section 6 of the
Public Funds Investment Act.
(Source: P.A. 83-541; 88-455.)
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(35 ILCS 200/20-35)
Sec. 20-35.
Investments by county collector.
The county collector shall, as
provided in Section 2 of the Public Funds Investment Act, invest and reinvest
the proceeds of the lesser of any taxes paid under protest or funds withheld
from distribution and held in a Protest Fund, as provided in Section 23-20.
The investments shall be obligations of the United States Government maturing
not more than 91 days after the date of purchase, or savings accounts,
including certificates of deposit, investment certificates or time deposit open
accounts, in banks or savings and loan associations insured by the United
States or other federal agency. Investments made in obligations of the United
States Government shall be at then existing market price and in any event not
to exceed par plus accrued interest. The cost price of the obligations and all
savings accounts in banks or savings and loan associations
shall be considered as cash in the custody of the county collector. All
earnings accruing on any Protest Fund investment or bank or savings
and loan association savings account in excess of those amounts paid as
interest on moneys refunded to taxpayers shall be credited to and paid into
the county corporate fund, except as provided in Section 23-20.
No bank or savings and loan association shall receive public funds under this
Section unless it has complied with Section 6 of the Public Funds Investment
Act.
After the effective date of this amendatory Act of 1997, no additional
funds
shall be deposited into a Protest Fund, other than interest on investments of
funds that were deposited into a Protest Fund prior to this amendatory Act of
1997.
(Source: P.A. 90-556, eff. 12-12-97.)
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(35 ILCS 200/20-40)
Sec. 20-40.
Record of tax payments.
When any person pays the taxes charged
on any property, the collector shall enter the payment in his or her book,
specifying by whom paid (if other than the assessee and if so requested), the
amount paid, what year paid for, and the property and value thereof on which
the same was paid, according to its description in the collector's books, and
in case the tax was paid under protest, also that the tax was so paid. The
entry and any receipt, if given, shall bear the genuine or facsimile signature
or printed name of the collector or deputy receiving the payment. Evidence of
payment shall consist of the taxpayer's cancelled check or money order and the
receipt, where they exist, together with the entry in the collector's books.
The collector or deputy shall be required to issue a receipt to a taxpayer only
if (a) the taxpayer makes a payment in cash, or (b) the taxpayer requests a
receipt as evidence of payment. If a taxpayer requests a receipt, the
collector or deputy shall mail the receipt to the taxpayer. The collector shall
enter, opposite each property, the name and post office address of the person
paying the tax if that person is other than the assessee and has requested a
receipt specifying by whom the tax was paid.
(Source: P.A. 82-1028; 88-455.)
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(35 ILCS 200/20-45)
Sec. 20-45.
Receipts.
On the application of any person to pay any tax or
delinquent special assessment, previously filed with the county collector, upon
any property, the county collector shall make out to the person a receipt in
which shall be noted all taxes and assessments upon the property returned to
the collector and not previously paid.
(Source: Laws 1967, p. 1977; P.A. 88-455.)
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(35 ILCS 200/20-50)
Sec. 20-50.
Payment to taxing districts by township collectors; intermediate settlements.
(a) Township collectors shall, every 30 days, when required to do so by
the proper authorities of incorporated towns, cities, villages, and road and
school districts for which any tax is collected, render to those authorities a
statement of the amount of each kind of tax collected for the entity and the
amount paid under protest. At the same time, subject to Sections 3.1-35-60
through 3.1-35-80 of the Illinois Municipal Code, the collectors shall pay over
to the authorities the amount of all taxes shown to be collected, other than
those paid under protest. The payments shall be made as directed in the warrant
attached to the collector's books.
(b) Township collectors shall, every 30 days, render a similar account of
county taxes, to the county collector, and at the same time, the collectors
shall pay over the amount collected to the county collector.
(c) Each township collector shall make final settlement for all taxes
charged in the tax books at or before the time fixed in Section 20-55. In
making the settlements, the collectors shall be entitled to credit for the
amount uncollected on the tax books as determined by the settlement with the
county collector.
(d) The officer to whom any moneys are paid under this Section shall deliver
to the collector duplicate receipts for those payments.
(Source: P.A. 91-357, eff. 7-29-99.)
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(35 ILCS 200/20-55)
Sec. 20-55.
Final settlements by township collectors.
Township collectors
shall return the tax books and make final settlement for the amount of taxes
placed in their hands for collection, within 60 days after receiving the tax
books, except the county collector may first notify, in writing, the several
township collectors upon what day, within 20 days after the expiration of 60
days from the day the tax books are received by the township collector, that
they shall appear at his or her office to make final settlement. Township
collectors in townships organized under the provisions of Article 15 of the
Township Code shall make a partial settlement with the
county collector of all taxes collected at the expiration of 60 days from the
day the tax books are received by the township collectors, but shall retain the
tax books until on or before the first day of September at which time they
shall make final settlement for the amount of taxes placed in their hands for
collection together with the amount of interest and penalties which may have
accrued thereon, which interest and penalties the township collector shall
collect, and return the tax books to the county collector. In the 10 years
following the completion of a general reassessment of property in any county
with 3,000,000 or more inhabitants, made under an order of the Department, the
return and settlement shall be made on or before the twenty-first day after the
day specified by the county clerk for the delivery of the books for the
collection of taxes to the collectors, but the county collector may first
notify in writing the several township collectors upon what day within 20 days
after the 21 day period they shall appear at his or her office to make final
settlement.
(Source: P.A. 88-455; 88-670, eff. 12-2-94.)
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(35 ILCS 200/20-60)
Sec. 20-60.
Statement of taxes collected by township collector.
At the time
of making return to the county collector, each township collector shall make
out and deliver to the county collector a detailed statement, in writing, of
the amount of taxes paid under protest and the amount of taxes he or she has
been unable to collect on property, the same as in the tax books delivered to
him or her by the county clerk, and shall show the property index number, or
the number of the page of the tax book and the number of the line of the page
to identify the item that appears to be delinquent. When no taxes have been
paid on any one page on the collector's book, the page footings of the taxes on
such page may be copied into the statement. It is not necessary to give in the
statement the description of the delinquent property, nor the names of the
owners. The township collector shall add up the delinquent taxes in the
statement, and make a summary thereof, setting forth the aggregate amount of
tax and the total delinquent, in the same manner as in his or her warrant, and
shall make oath that the statement is true and correct. At the time of making
the final settlement the township collectors shall pay over to the county
collector all taxes paid to them under protest.
(Source: P.A. 83-121; 88-455.)
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(35 ILCS 200/20-65)
Sec. 20-65.
Affidavit of collections.
Each township collector, at the time
of returning the tax books to the county collector, shall make affidavit, to be
entered upon the book and subscribed by the collector, that the taxes charged
against each property remain due and unpaid at the date of making the affidavit
in each case where there does not appear in the proper column the amount of
taxes as having been paid to the collector, and the date of payment and the
name of any person as having paid the same; which affidavit shall be prima
facie evidence of the facts therein stated.
(Source: P.A. 83-121; 88-455.)
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(35 ILCS 200/20-70)
Sec. 20-70.
Credit for collections; township collector.
Upon the filing of
the tax book, the county collector shall allow the township collector credit
for the amount of taxes therein stated to be unpaid, and shall credit the same
to the funds for which the tax was charged. When the county collector makes
settlement with the county board, those statements shall be sufficient voucher
to entitle him or her to credit for the amount therein stated, less such
amount, if any, that may have been collected by him or her.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/20-75)
Sec. 20-75.
Satisfaction piece for township collector.
Upon the final
settlement of the amount of taxes directed to be collected by any collector, in
any township, the county collector shall, if requested, give to the township
collector, or any of his or her sureties, a satisfaction piece in writing. The
satisfaction piece may be recorded in the recorder's office, and when so
recorded shall operate as a discharge of the sureties and of the lien upon the
property of the collector, except as to all suits commenced upon the bond
within 3 years after the recording of the satisfaction piece.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/20-80)
Sec. 20-80.
Failure of township collector to make final settlement.
If the
township collector fails to appear and make final settlement, or pay over the
amount in his or her hands, when required in this Code, the county collector
shall forthwith cause the bond of the collector to be put in suit, and recovery
may be had thereon for the sum due, for all taxes and special assessments, plus
25% thereon as damages, with costs of suit.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/Art. 20 Div. 3 heading) Division 3.
Procedures for county collectors
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(35 ILCS 200/20-85)
Sec. 20-85.
Powers and duties of county collectors.
County collectors shall
have the same powers and may proceed in the same manner, for the collection of
any tax on property, as township collectors. If in any township the office of
township collector is or becomes vacant, and the vacancy is not filled on or
before the first day of May next following the vacancy, the county clerk shall
deliver all the collectors' books to the county collector of the county, having
annexed to each book a warrant under the signature and official seal of the
county clerk, commanding the county collector to collect from the persons named
in the books the sum of taxes charged opposite their names, except as otherwise
provided in Section 21-375. The county collector shall then collect and pay
over all taxes, assessments and other charges shown in the books, and do all
acts required by law as if the taxes, assessments and other charges had been
duly returned delinquent by a township collector. The collectors' books so
delivered to the county collector shall, for all purposes, in all subsequent
proceedings, be used in the same manner and have the same force and effect as
if the books were delivered to the township collectors, and returned by them,
as provided by law. In the 10 years next following the completion of a general
reassessment of property in any county with 3,000,000 or more inhabitants, made
under order of the Department, if for any reason the books have not been
delivered to the township collector within 5 days after the day specified by
the county clerk for that delivery, the county clerk shall deliver the books to
the county collector, and all provisions of this Section shall apply. When any
injunction restraining the collection of taxes is dissolved after the tax books
are returned to the county collector, the taxes or the portion thereof upon
which the injunction has been dissolved, shall be paid to the county collector,
who shall proceed as though collection of the taxes had never been enjoined.
(Source: P.A. 84-550; 88-455.)
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(35 ILCS 200/20-90)
Sec. 20-90.
Tax proceeds of taxing districts; escrow accounts.
The county
collector shall deposit any amount of the tax proceeds of any taxing district,
in accordance with the authorization of that district, directly into a
designated escrow account established by the district to repay specific bonded,
note, lease or installment contract indebtedness. The ordinance or resolution
of the taxing district authorizing that disposition shall, within 10 days after
adoption by the governing authority of the taxing district, be delivered to the
county collector or county collectors in which the taxing district is situated.
(Source: P.A. 84-676; 88-455.)
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(35 ILCS 200/20-95)
Sec. 20-95.
Continuation of county collector's powers after settlement.
The
power and duty to collect any tax due and unpaid shall continue in and devolve
upon the county collector and his or her successors in office, after his or her
return and final settlement, until the tax is paid. The warrant attached to the
collector's book shall continue in force and confer authority upon the
collector to whom the warrant was issued, and upon his or her successors in
office, to collect any tax due and uncollected thereon, although the books have
been returned, or the tax carried forward into any other book.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/20-100)
Sec. 20-100.
Collection of delinquent special assessments; counties of
3,000,000 or more. In counties with 3,000,000 or more inhabitants, when any
special assessment made by any city, incorporated town or village, under its
charter, or by any corporate authorities, commissioners or persons, pursuant to
law, remains unpaid in whole or in part, return thereof shall be made to the
county collector on or before the first day of August next after it became
payable, in the same manner as returns are made for delinquent property tax.
The subsequent advertisement, judgment and sale of property on account of
delinquent special assessments, as provided below, shall be considered
supplemental to but also a part of the sale of delinquent general taxes of the
year in which the judgment and sale on account of delinquent special
assessments is ordered. The penalties provided by law shall attach to both
general taxes and special assessments in the same manner as if there were only
one judgment and order of sale.
In cases where application for judgment and order of sale for special
assessments, special taxes, or installments thereof, and interest, may be made
under Section 21-155, notwithstanding that the special assessments, special
taxes, or installments, and interest, have not been returned as delinquent to
the county collector on or before the first day of August in the year in which
application is made, and notwithstanding that the assessments, taxes,
installments and interest, were not marked on the general tax books of the
county collector on or before the tenth day of March of the same year, or
within 15 days after the county collector received the general tax books in
that year, the advertisement, judgment and order of sale for delinquent special
assessments, special taxes, or installments thereof, and interest, need not be
subsequent to or regarded as supplemental to or as a part of the sale on
account of delinquent general taxes of the year in which such separate
advertisement, judgment and order of sale on account of delinquent special
assessments, special taxes, or installments thereof, and interest, is had.
However, the penalties provided by law shall attach to the special assessments,
special taxes, or installments thereof, and interest, in the same manner as if
there were only one judgment and order of sale. County collectors shall
collect, account for, and pay over the special assessments, special taxes, or
installments to the authorities or persons having authority to receive them, in
the same manner as they are required to collect, account for, and pay over
taxes.
Upon return of delinquent special assessments to the county collector, he or
she may transfer the amounts stated on the returns to the tax books, setting
down opposite the respective properties, in proper columns, the amounts
assessed against each property.
(Source: P.A. 76-2254; 88-455.)
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(35 ILCS 200/20-105)
Sec. 20-105.
Demand for payment of special assessment when general tax
is paid; counties of 3,000,000 or more. In any county with 3,000,000 or more
inhabitants, when any special assessment is returned to the county collector on
a property on which the general taxes have been paid to the township collector,
or on which any special assessment which has been withdrawn at any previous
sale or sales is returned to the county collector, and the general taxes on the
property have been paid, the county collector shall demand payment of the
special assessment, or shall mail a demand notice to the owner, if the
place of residence is known. The certificate of a collector that a demand was
made or notice given shall be evidence thereof.
(Source: P.A. 76-2254; 88-455.)
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(35 ILCS 200/20-110)
Sec. 20-110.
Prior year's taxes to be added to current taxes.
The amount due
for general taxes on property previously forfeited to the State or otherwise
remaining unpaid prior to the issuance of the collector's warrant, shall,
except as otherwise provided in Section 18-250, be added to the tax of the
current year; and the amount thereof shall be charged to the county collector
with the amount of taxes for the current year. The amount so charged shall be
placed on the tax books, and, except as otherwise provided in Section 21-375,
shall be collected and paid over in like manner as other taxes. The county
collector is authorized to advertise and sell the property in the manner
required by this Code, as if said property had never been forfeited to the
State. The county, city, village, incorporated town or school district may, by
their agent attend the sale for taxes and buy the property and acquire the same
rights that individuals now have under the law, and acquire, hold, sell and
dispose of title thereto, the same as and in the same manner as individuals may
do under the laws of this State, in case of sale for taxes. The additions and
sales shall be continued from year to year until the taxes on the property are
paid, by sale or otherwise.
(Source: Laws 1943, vol. 1, p. 1080; P.A. 88-455.)
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(35 ILCS 200/20-115)
Sec. 20-115. Report of taxes collected; credits. The county collector shall,
on the first of every month, report to the county clerk, in writing, which may be transmitted electronically, the amount
of county tax received during the preceding month. The county collector shall
keep the account as collector of taxes separate from the account as county
treasurer. He or she shall credit the account as collector with the amount of
his or her monthly reports to the county clerk, and with the amount of
bankruptcies, removals, errors, forfeitures, and other credits allowed him or
her on settlement with the county board. As county treasurer, he or she shall
charge himself or herself with the amount shown in his or her monthly
report to the county clerk and such other amounts as may be received as county
treasurer. The county board may examine the account and vouchers at any time,
by committee or otherwise.
(Source: P.A. 94-412, eff. 8-2-05.)
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(35 ILCS 200/20-120)
Sec. 20-120. Accounts for collector and treasurer. Each county clerk and county collector shall
keep, in written or electronic format, an account stating the amount
of county tax to be collected, and the county tax received by him or her
from sales and redemptions of forfeited property, and any other county funds
that shall come into the collector's hands. All persons paying money into the county treasury, for all
purposes except the county taxes, must deposit it with the treasurer. The treasurer shall give duplicate
receipts to the person paying, one to be
retained by the person paying and the other filed in the county treasurer's office.
(Source: P.A. 94-412, eff. 8-2-05.)
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(35 ILCS 200/20-125)
Sec. 20-125.
Statement of taxes collected.
On or before July 10, after
settlement has been made with the township collectors and on or before October
10, the county collector shall make a sworn statement, showing the total
amounts of each kind of tax received by him or her from township collectors,
the total amount of each that he or she collected and the total amount of taxes
paid under protest for which the court has not fixed the correct amount. The
statement shall be filed in the office of the county clerk. However, in the 10
years following the completion of a general reassessment of property in any
county with 3,000,000 or more inhabitants, made under an order of the
Department, that statement shall be made within 30 days after the date upon
which property taxes or any installment thereof become delinquent.
The clerk shall immediately, on receipt of the statement, certify to the
proper authorities, the amount for which the collector is required to settle
with each of them.
The county collector shall annually, during the month of December, submit to
the Department an annual report showing the amount of taxes collected, the
amount protested, and the amount of taxes delinquent.
(Source: P.A. 83-121; 88-455.)
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(35 ILCS 200/20-130) Sec. 20-130. Distribution of taxes in counties of less than 3,000,000; return of erroneous distribution. (a) All distributions of taxes collected by a county on behalf of taxing districts must be made by the county treasurer, in counties with less than 3,000,000 inhabitants, within 30 days after the due date and at 30 days intervals thereafter, unless the amount to be distributed is less than $5. The county treasurer shall distribute the taxes collected at the next 30-day interval if the taxes collected are $5 or more. If the tax collections for a taxing district are less than $5 for 3 consecutive 30-day intervals, the county treasurer shall automatically distribute the taxes collected to the unit of local government on the third 30-day interval. All interest earned by a county on behalf of taxing districts must be distributed by the county treasurer, in counties with less than 3,000,000 inhabitants, no later than the last distribution of taxes. The county treasurer shall determine the manner in which all distributions under this Section are to be made. The manner of distribution may include, but is not limited to, check or electronic funds transfer. (b) Notwithstanding any other law to the contrary, if a county makes an erroneous distribution of taxes collected and interest earned thereon, upon majority vote of the governing board of the taxing district that received the erroneous distribution, the taxing district shall return the funds to the county treasurer.(Source: P.A. 103-592, eff. 6-7-24.) |
(35 ILCS 200/20-135)
Sec. 20-135.
Interest on amount collected in counties of less than
3,000,000. All taxing districts have a vested interest in interest earned by
the county collector on all collected but undistributed taxes due the taxing
district. The county collector shall maintain an account into which all tax
payments shall be deposited when they are available for investment, and from
which all interest distribution shall be made in accordance with the provisions
of this Section. Taxes collected in counties with a population of less than
3,000,000 shall be invested in accordance with the provisions of Section 1 of
the Public Funds Deposit Act. All interest earned on this account shall be
disbursed in accordance with the provisions of Section 20-130 to each district
which is entitled to receive the interest in the same proportionate ratio that
district shared in the distribution of principal taxes to all units of local
government.
On or before January 31st of each year the county collector shall file with
the Office of the County Clerk and with each taxing district which received
interest during the last year, a report identifying each of the receiving
taxing districts with the interest amounts paid to each for the entire
preceding year.
(Source: P.A. 84-1454; 88-455.)
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(35 ILCS 200/20-140)
Sec. 20-140.
Payment due date for county collector.
Subject to the
provisions of the Public Funds Statement Publication Act and Sections 3.1-35-60
through 3.1-35-80 of the Illinois Municipal Code, the county collector in
counties with 3,000,000 or more inhabitants, shall on the first day of June and
the first day of every month thereafter pay over to the other proper
authorities or persons the amounts in his or her possession and payable to them
as taxes and not previously paid over. In counties with less than 3,000,000
inhabitants, the county collector shall (i) pay over to the other proper
authorities or persons, as provided in Section 20-130, the amounts in the
collector's hands and payable to them as taxes and (ii) together with the final
payment, pay over to the other proper authorities or persons the amounts in
the collector's hands and payable to them as interest and not previously paid
over. The county treasurer shall determine the manner in which all payments
required by a county collector under this Section are to be made. The manner
of payment may include, but is not limited to, check or electronic funds
transfer. Taxes collected in counties with less than 3,000,000 inhabitants
and
not distributed shall be invested in accordance with Section 1 of the Public
Funds Deposit Act.
(Source: P.A. 91-378, eff. 7-30-99.)
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(35 ILCS 200/20-145)
Sec. 20-145.
Penalty for failure to make a timely distribution.
Any county
collector who wilfully fails to pay over the amount of taxes due and payable at
the time or times required by Section 20-140, shall be subject to a penalty at
the rate of 0.1% per day on the amount unpaid, from the time the
amount becomes due and payable until it is paid. The sureties on the official
bond of the collector shall be liable for the payment of the penalty. The
penalty may be recovered in a civil action against the collector and his or her
sureties, in the name of the People of the State of Illinois, in any court of
competent jurisdiction. The amount of the penalty, when recovered, shall be
paid (i) in counties with less than 3,000,000 inhabitants, to the proper
authorities for whom the tax was collected and (ii) in counties with 3,000,000
or more inhabitants, into the county treasury.
(Source: P.A. 87-1119; 88-455; incorporates 88-45; 88-670, eff. 12-2-94.)
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(35 ILCS 200/20-150)
Sec. 20-150.
Payment on demand; collections on delinquent property.
The
county collector shall report and distribute the amount of taxes and special
assessments collected on delinquent property and due to taxing districts, at
least once every 10 days, when demanded by the proper authorities.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/20-155)
Sec. 20-155.
Failure to report and pay; suit on collector's bond.
If any
county collector fails to make the reports and payments required by this Code,
for 5 days after the time specified for that purpose, or after demand made
under Section 20-150, suit may be brought on the collector's
bond. Taxing districts or persons aggrieved, may prosecute suit against any
collector or other officer collecting or receiving funds for their use, by suit
upon the bond, in the name of the People of the State of Illinois, for their
use, in the circuit court.
(Source: P.A. 91-357, eff. 7-29-99.)
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(35 ILCS 200/20-160)
Sec. 20-160. Office may be declared vacant. If any county collector
fails to account and pay over as required in Sections 20-140 and
20-150, the office may be declared vacant by the circuit court of the judicial circuit in which the county seat is located and
in which suit is brought on his or her official bond. If such a suit is brought in the circuit court and, based on preliminary evidence, the court determines that it is necessary that a temporary county collector be appointed, then the county board may, subject to the consent of the court, appoint an interim county collector to serve for the duration of the suit.
(Source: P.A. 95-582, eff. 8-31-07.)
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(35 ILCS 200/Art. 20 Div. 4 heading) Division 4.
Errors and adjustments
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(35 ILCS 200/20-165)
Sec. 20-165. List of errors and inability to collect. On or before the third
Monday in December, annually, the county collector shall make out and file with
the county clerk a detailed list of errors in assessment of property and errors
in footing of tax books, giving in each case a description of the property, the
valuation and amount of each tax and special assessment, and cause of error.
County
collectors, in cases of removals and bankruptcies of taxpayers, may give the
same cause for the inability to collect as sworn to by the township collectors,
stating in their return that such was the statement made by the township
collector, and that the tax still remains uncollected.
(Source: P.A. 94-412, eff. 8-2-05.)
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(35 ILCS 200/20-170)
Sec. 20-170.
Double payment.
When taxes on a property have been paid more
than once for the same year, by different claimants, the county collector shall
report to the county clerk all surplus taxes so received, together with the
names of the claimants. Certified copies of the report, or the county clerk's
record thereof, shall be prima facie evidence in all courts of the payment of
tax on the property therein described for the year or years mentioned. The
township collectors shall report to the county collector taxes paid more than
once, by different claimants for the same year, and the county collector shall
report to the county clerk.
(Source: P.A. 76-2254; 88-455.)
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(35 ILCS 200/20-175)
Sec. 20-175. Refund for erroneous assessments or overpayments. (a) In counties other than Cook County, if any
property is twice assessed for the same year, or assessed before it becomes
taxable, and the erroneously assessed taxes have been paid either at sale or
otherwise, or have been overpaid by the same claimant or by different
claimants, the County Collector, upon being satisfied of the facts in the case,
shall refund the taxes to the proper claimant. When the County Collector is
unable to determine the proper claimant, the circuit court, on petition of the
person paying the taxes, or his or her agent, and being satisfied of the facts
in the case, shall direct the county collector to refund the taxes and deduct
the amount thereof, pro rata, from the moneys due to taxing bodies which
received the taxes erroneously paid, or their legal successors. Pleadings
in connection with the petition provided for in this Section shall conform
to that prescribed in the Civil Practice Law. Appeals may be taken from the
judgment of the circuit court, either by the county collector or by the
petitioner, as in other civil cases. A claim for refund shall not be allowed
unless a petition is filed within 5 years from the date the right to a refund
arose. If a certificate of error results in the allowance of a homestead
exemption not previously allowed, the county collector shall pay the taxpayer
interest on the amount of taxes paid that are attributable to the amount of the
additional allowance, at the rate of 6% per year. To cover the cost of
interest, the county collector shall proportionately reduce the distribution of
taxes collected for each taxing district in which the property is situated. Any sum of money payable under this subsection which remains unclaimed for 3 years after the amount was payable shall be presumed to be abandoned and subject to disposition under the Revised Uniform Unclaimed Property Act.
(a-1) In Cook County, if any property is twice assessed for the same year, or assessed before it becomes taxable, and the erroneously assessed taxes have been paid either at sale or otherwise, or have been overpaid by the same claimant or by different claimants, the Cook County Treasurer, upon being satisfied of the facts in the case, shall refund the taxes to the proper claimant. When the Cook County Treasurer is unable to determine the proper claimant, the circuit court, on petition of the person paying the taxes, or his or her agent, and being satisfied of the facts in the case, shall direct the Cook County Treasurer to refund the taxes plus costs of suit and deduct the amount thereof, pro rata, from the moneys due to taxing bodies which received the taxes erroneously paid, or their legal successors. Pleadings in connection with the petition provided for in this Section shall conform to that prescribed in the Civil Practice Law. Appeals may be taken from the judgment of the circuit court, either by the Cook County Treasurer or by the petitioner, as in other civil cases. A claim for refund shall not be allowed unless a petition is filed within 20 years from the date the right to a refund arose. The total amount of taxes and interest refunded for claims under this subsection for which the right to a refund arose prior to January 1, 2009 shall not exceed $5,000,000 per year. If the payment of a claim for a refund would cause the aggregate total of taxes and interest for all claims to exceed $5,000,000 in any year, the refund shall be paid in the next succeeding year. If a certificate of error results in the allowance of a homestead exemption not previously allowed, the Cook County Treasurer shall pay the taxpayer interest on the amount of taxes paid that are attributable to the amount of the additional allowance, at the rate of 6% per year. To cover the cost of interest, the Cook County Treasurer shall proportionately reduce the distribution of taxes collected for each taxing district in which the property is situated. Any sum of money payable under this subsection which remains unclaimed for 3 years after the amount was payable shall be presumed to be abandoned and subject to disposition under the Revised Uniform Unclaimed Property Act. (b) Notwithstanding any other provision of law, in Cook County a claim for refund under this Section is also allowed if the application therefor is filed between September 1, 2011 and September 1, 2012 and the right to a refund arose more than 5 years prior to the date the application is filed but not earlier than January 1, 2000. The Cook County Treasurer, upon being satisfied of the facts in the case, shall refund the taxes to the proper claimant and shall proportionately reduce the distribution of taxes collected for each taxing district in which the property is situated. Refunds under this subsection shall be paid in the order in which the claims are received. The Cook County Treasurer shall not accept a claim for refund under this subsection before September 1, 2011. For the purposes of this subsection, the Cook County Treasurer shall accept a claim for refund by mail or in person. In no event shall a refund be paid under this subsection if the issuance of that refund would cause the aggregate total of taxes and interest refunded for all claims under this subsection to exceed $350,000. The Cook County Treasurer shall notify the public of the provisions of this subsection on the Treasurer's website. A home rule unit may not regulate claims for refunds in a
manner that is inconsistent with this Act. This Section is a limitation of
home
rule powers under subsection (i) of Section 6 of Article VII of the Illinois
Constitution. (Source: P.A. 103-148, eff. 6-30-23.)
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(35 ILCS 200/20-178)
Sec. 20-178. Certificate of error; refund; interest. When the county
collector
makes any refunds
due on certificates of error issued under Sections 14-15 through 14-25
that have been either
certified or adjudicated, the county collector shall pay the taxpayer interest
on the amount of the refund
at the rate of 0.5% per month.
No interest shall be due under this Section for any time prior to 60 days
after
the effective date of
this amendatory Act of the 91st General Assembly. For certificates of error
issued prior to
the
effective date of this amendatory
Act of the 91st General Assembly, the county collector shall
pay the taxpayer interest from 60 days after the effective date of this
amendatory Act of the 91st General Assembly
until the date the refund is
paid. For certificates of error issued on or after the effective date of this
amendatory Act of the 91st General Assembly,
interest shall be paid from 60
days after the certificate of error is issued by the chief county assessment
officer to the
date the refund is made.
To cover the cost of interest, the county collector shall proportionately
reduce the distribution of
taxes collected for each taxing district in which the property is situated.
This Section shall not apply to any certificate of error granting a homestead
exemption under
Section 15-170, 15-172,
15-175, 15-176, or 15-177.
(Source: P.A. 95-644, eff. 10-12-07.)
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(35 ILCS 200/20-180)
Sec. 20-180.
Uncollectible delinquent real estate taxes and special
assessments. In cases where general taxes levied on real property have been
delinquent for a period of 20 years, the taxes shall be presumed to
be
uncollectible. In those cases, the County Clerk and the County Collector shall
enter upon the tax records in their respective offices where those taxes appear
the word "Uncollectible", and shall adjust the books and records of their
respective offices as provided in this Code. In cases where any installments of
special assessments or special taxes levied on real property have been
delinquent for a period of 30 years, the installments shall be presumed to be
uncollectible. In those cases, the Collector of the municipality which levied
the special assessment or special tax and the County Clerk and the County
Collector shall enter upon the tax records in their respective offices where
those assessments or taxes appear the word "Uncollectible" and shall adjust the
books and records of their respective offices. When taxes have been designated
"uncollectible" under this Section, the municipality may use any money it holds
for payment of the special assessments or special taxes for improvements
similar to the projects for which the moneys were collected, and for the
purchase of real or personal property, in connection with those improvements.
(Source: P.A. 92-201, eff. 1-1-02.)
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(35 ILCS 200/20-185)
Sec. 20-185.
Bonds secured by uncollectible revenue.
When bonds issued by a
municipality are secured either by ad valorem tax levies or by specific
revenues other than ad valorem tax levies and the payment of the tax or
specific revenue has been delinquent for a period of 30 years the taxes or
revenue shall be presumed to be uncollectable and in those cases, the municipal
treasurer shall enter upon the appropriate bond issue records where the bonds
appear the words "CANCELLED - Revenue Uncollectable", and shall adjust the
books and records accordingly.
When bonds have been designated as specified above the municipality may use
any money it holds for the payment of those bonds for any general corporate
purpose.
(Source: P.A. 81-692; 88-455.)
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(35 ILCS 200/20-190)
Sec. 20-190.
Statute of limitation for collection of delinquent real
estate taxes and special assessments.
(a) If a taxpayer owes arrearages of taxes for a reason other than
administrative
error, actions for the collection of any
delinquent general tax, or the enforcement or foreclosure of the tax lien shall
be commenced within 20 years after the tax became delinquent, and
not
thereafter. After 20 years the tax lien shall be discharged and
released.
Actions for the collection of any delinquent installments of special
assessments or special taxes, or the enforcement or foreclosure of the
special assessment lien shall be commenced within 30 years after the
installments became delinquent. After 30 years the lien for the installments
shall be discharged and released.
(b) If a taxpayer owes arrearages of taxes due to an administrative error,
the
county
may not bill, collect, claim a lien for, or sell the arrearages of taxes for
tax
years earlier than the 2 most
recent tax years, including the current tax
year.
(c) For purposes of this Section, "administrative error"
includes but is not limited
to
failure to include an extension for a taxing district on the tax bill, an error
in the
calculations of tax rates or extensions or any other mathematical error by the
county clerk, or a defective coding
by the county, but
does not include a
failure by the county to send a tax bill to the taxpayer, the failure by the
taxpayer to notify the assessor of a change in the tax-exempt status of
property, or any error concerning the assessment of the property.
(Source: P.A. 92-201, eff. 1-1-02.)
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(35 ILCS 200/20-195)
Sec. 20-195.
Omitted property.
The provisions of Sections 20-180 through
20-190 do not apply to taxes which have been levied as provided in Section
16-135.
(Source: P.A. 77-2747; 88-455.)
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(35 ILCS 200/20-200)
Sec. 20-200.
Application to pending actions.
The provisions of Sections
20-180 through 20-190 do not apply to any actions now pending in court or
instituted within the time limitations of Section 20-190 for the collection of
taxes or special assessments.
(Source: P.A. 78-245; 88-455.)
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(35 ILCS 200/20-205)
Sec. 20-205.
Unpaid suspense tax fund.
The amount of all general taxes
appearing upon the tax records of the counties of the State against which the
limitations in Sections 20-180 through 20-190 have run shall be transferred by
the collector or clerk of each county to a special account in the office of the
collector or clerk to be designated "Unpaid Suspense Tax Fund" and for all
accounting or other purposes the amount appearing on the books of the collector
or clerk shall not be given any value or held as having any value for any
purpose.
(Source: P.A. 78-245; 88-455.)
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(35 ILCS 200/20-210)
Sec. 20-210. Taxes payable in installments; payment under specification. Except as otherwise provided in Section 21-30, current taxes shall be payable
in 2 equal installments. The collector, when requested by the party paying the
taxes, shall receive and receipt for the taxes in installments. The collector shall
receive taxes on part of any property charged with taxes when
a
particular specification of the part is furnished. If the tax on the remainder
of the property remains unpaid, the collector shall enter that specification in
his or her return, so that the part on which the tax remains unpaid may be
clearly known. The tax may be paid on an undivided share of property. In that
case, the collector shall designate on his or her record upon whose undivided
share the tax has been paid.
(Source: P.A. 95-948, eff. 1-1-09.)
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(35 ILCS 200/20-215)
Sec. 20-215.
Application of tax payments.
In the payment of any installment
of real property taxes, the collector shall first apply the payments to
interest (including interest added upon forfeiture to real property taxes) and
costs. After the payment of interest and costs the payments shall be applied
upon the total tax.
(Source: P.A. 87-17; 88-455.)
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(35 ILCS 200/20-220)
Sec. 20-220.
Certificate of illegal tax collections on pollution control
facilities. Within 15 days after the receipt of a request by a taxing
district, the collector shall issue a certificate (hereinafter referred to as
the "Certificate") to the governing body or corporate authorities of the taxing
district setting forth (i) the aggregate amount of all taxes collected on
extensions upon pollution control facilities, as defined in Section 11-10, by
and distributed to the taxing district prior to the date of the issuance of the
Certificate, if those taxes have been held illegal by the final order of a
court, or any board, body or entity having jurisdiction, because the pollution
control facilities within the taxing district were incorrectly assessed or
valued, based upon the method of valuation under Section 11-15, at the time
taxes levied by or on behalf of the taxing district were extended (hereinafter
referred to as the "illegal taxes"), (ii) the aggregate amount of the illegal
taxes required to be deducted from the taxes of the taxing district during the
same calendar year as, and during the 2 full calendar years immediately
following, the date of the issuance of the Certificate (hereinafter referred to
as the "taxes to be deducted"), and (iii) the aggregate amount of the illegal
taxes deducted during the same calendar year as, and during the 2 full calendar
years immediately preceding, the date of the issuance of the Certificate
(hereinafter referred to as the "deducted taxes").
(Source: P.A. 87-17; 88-455.)
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(35 ILCS 200/20-225)
Sec. 20-225.
Bonds for reimbursement of illegal tax collections on
pollution control facilities. When a taxing district, prior to January 1,
1988, issued its full faith and credit bonds for reimbursement of illegal tax
collections on pollution control facilities, as set out in this Section, it may
issue additional bonds for purposes of refunding those bonds, whether in
advance of or at maturity or prior redemption, and whether by exchange, payment
or establishment of an irrevocable escrow. The principal amount of the
refunding bonds may exceed the principal amount of the bonds being refunded.
The full faith and credit bonds, hereinafter referred to as the "Bonds", may
have been issued by the taxing district whenever and as often as the current
aggregate amount of the taxes to be deducted and the deducted taxes set forth
in the Certificate equaled or exceeded $10,000, for the purpose of (i) reducing
the amount of the taxes to be deducted by depositing proceeds of the Bonds with
the collector, (ii) reimbursing its treasury for all or a portion of the
deducted taxes for which no Bonds were previously issued, (iii) paying the
expenses of issuing the Bonds, (iv) paying interest on the Bonds, or (v) any
combination thereof. Any Certificate issued not more than 6 months prior to the
issuance of the Bonds shall be conclusive evidence of all the facts set forth
therein and any error or inaccuracy therein or any failure of future events to
conform to the Certificate shall not affect the validity of the Bonds in any
manner.
The Bonds issued under this Section shall not count as indebtedness, or act
as a limitation on the amount of indebtedness permitted to be issued by any
taxing district, under the provisions of any law regarding limitations on
indebtedness. The Bonds shall bear interest at a rate or rates authorized by
the Bond Authorization Act, shall mature within 20 years after the
date of the issuance thereof and shall be sold at a price of not less than
par plus accrued interest to the date of delivery of the Bonds. The
denomination of the Bonds and the manner of sale shall be determined by the
taxing district.
In order to authorize and issue the Bonds, the governing body or corporate
authorities of the taxing district shall adopt an ordinance or resolution
fixing the amount of Bonds, the date thereof, the maturities thereof, the
rate or rates of interest thereof, the place or places of payment, the manner
of execution and the denomination or denominations thereof and providing
for the levy and collection of a direct annual tax upon all the taxable
property in the taxing district sufficient to pay the principal and interest
on the Bonds to maturity. Notwithstanding the provisions of any other law
to the contrary, the ordinance or resolution shall not be required to be
published and shall be effective immediately upon passage and approval.
Upon the filing in the office of the county clerk of each county in which
any portion of the taxing district is located of a certified copy of the
ordinance or resolution, each county clerk shall extend the tax therefor
in addition to and in excess of all other taxes authorized to be levied by or
on behalf of such taxing district.
This Section is cumulative and constitutes complete authority for the
issuance of the Bonds notwithstanding any other statute or law to the contrary.
This Section does not apply to taxing districts located entirely within a
county with 3,000,000 or more inhabitants.
(Source: P.A. 87-17; 88-455.)
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(35 ILCS 200/Art. 20 Div. 5 heading) Division 5.
Settlement of Accounts
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(35 ILCS 200/20-230)
Sec. 20-230.
Settlement with county board.
On the third Monday in December,
annually, for all property taxes, the county board shall settle with and allow
the county collector credit for the allowance to which he or she is legally
entitled. In the 10 years following the completion of a general reassessment of
property in any county with 3,000,000 or more inhabitants, made under an order
of the Department, settlement shall be made at the regular meeting of the
county board held next after the 45th day after all taxes upon property become
delinquent and have begun to bear interest.
(Source: P.A. 83-121; 88-455.)
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(35 ILCS 200/20-235)
Sec. 20-235.
Credit for forfeited property.
If any property is forfeited to
the State for taxes or special assessments, the collector shall be entitled to
a credit in the final settlement, for the amount of the taxes or special
assessments on the forfeited properties. The county shall allow the amount of
printers' fees expended, and be entitled to the fees, when collected.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/20-240)
Sec. 20-240.
Settlement lists to be filed with county clerk.
If there is no
session of the county board held at the proper time for settling and adjusting
the accounts of the county collector, the collector shall file the lists with
the county clerk, who shall examine the lists and correct the same, if
necessary, in like manner as the board is required to do. The county clerk
shall make an accurate computation of the value of the property and the amount
of the delinquent tax and special assessments returned, for which the collector
is entitled to credit.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/20-245)
Sec. 20-245.
Certification by county clerk.
The county clerk shall
immediately certify to the several authorities or persons with whom the county
collector is to make settlement, showing the valuation of property and amount
of taxes and special assessments due thereon allowable to the collector in the
settlement of their several accounts.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/20-250)
Sec. 20-250.
Verification of certified amounts.
The proper authorities or
persons shall, in their final settlements with the collector, allow him or
her credit for the amount so certified. However, if those authorities or
persons have reason to believe that the amount stated in the certificate is not
correct, or that the allowance was illegally made, he or they shall return it
for correction. When it appears to be necessary, in the opinion of those
authorities or persons, he or they shall designate and appoint some competent
person to examine the collector's books and settlement. The person so
designated and appointed shall have access to the collector's books and papers,
appertaining to the collector's office or settlement, for the purpose of making
the examination.
(Source: P.A. 76-2254; 88-455.)
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(35 ILCS 200/20-255)
Sec. 20-255.
County board examination of settlement.
In all cases when the
adjustment is made with the county clerk, the county board shall, at the first
session thereafter, examine the settlement. If found correct, the board shall
enter an order to that effect. However, if any omission or error is found, the
board shall cause it to be corrected, and a correct statement of the facts in
the case forwarded to the proper authorities or persons, who shall correct and
adjust the collector's accounts accordingly.
(Source: P.A. 76-2254; 88-455.)
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(35 ILCS 200/20-260)
Sec. 20-260.
Failure to obtain judgment; effect on settlement.
The failure
of any county collector to obtain judgment shall not prevent him or her from
presenting a statement of credits and making settlement for taxes, and special
assessments in his or her hands, at the time required by this Code. If, from no
fault of the collector, he or she fails to obtain judgment and sale of
delinquent property, or judgment fixing the correct amount of any taxes paid
under protest at the time required by this Code, he or she shall be allowed, in
the settlements, a temporary credit for the amount of taxes and special
assessments in the delinquent list and for the amount of those taxes paid under
protest. The delinquent taxes and special assessments shall be accounted for
and paid immediately after sale is held. The amount of any taxes paid under
protest shall be distributed as provided for in Section 23-15 and 23-20 and any
refund ordered by the court shall be accounted for and paid in accordance with
the judgment of the court. Protested taxes not so distributed by a county
collector, but withheld for the making of refunds ordered by the court, in any
event, shall be distributed within 3 years from the date the protest was filed
with the collector.
(Source: Laws 1961, p. 2559; P.A. 88-455.)
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(35 ILCS 200/Art. 21 heading) Article 21.
Due Dates, Delinquencies,
and Enforcement of Payments
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(35 ILCS 200/Art. 21 Div. 1 heading) Division 1.
Due dates and delinquencies
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(35 ILCS 200/21-5)
Sec. 21-5.
Forfeiture tax extension records; counties of 3,000,000 or
more. In counties with 3,000,000 or more inhabitants, the county clerk shall
quadrennially or at regular intervals prescribed by county resolution under
Section 9-220 prepare a set of records to be known as the county clerk's
forfeiture tax extension records, showing in separate columns and items the
legal description of all property which has previously been forfeited for the
non-payment of general taxes, the amount of the forfeited taxes of prior years,
the interest added before forfeiture, the interest added after forfeiture, and
all printers' fees and costs chargeable against each property. The records
shall also show in proper spaces all annual new and additional amounts of
forfeited general taxes, interest added before forfeiture, interest added after
forfeiture, and all printers' fees and costs chargeable against the properties
which become so chargeable during the years following the general
assessment year. The records are to remain at all times at the county
clerk's office for use in preparing estimates of costs of redemption and in
issuing orders upon the county collector to receive amounts necessary for the
redemption of forfeited general taxes. Nothing in this section shall be
construed as abolishing or interfering in any way with the collector's tax
books, the tax judgment, sale, redemption and forfeiture records or any other
records or books provided for in this Code.
(Source: P.A. 86-1481; 88-455.)
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(35 ILCS 200/21-10)
Sec. 21-10.
Delinquent tax ledger; counties of 3,000,000 or more.
In
counties with 3,000,000 or more inhabitants, the county board may by resolution
or ordinance require the County Auditor to prepare a delinquent property tax
ledger system, or adopt such a system already prepared and give custody of the
same to the County Auditor, in which all the delinquent taxes due upon the
various properties in the county shall be listed under the legal description of
each property provided that the resolution or ordinance of the county board in
adopting the system shall provide that a Delinquent Property Tax Ledger shall
be installed and maintained by the County Auditor. The ledger shall contain
all unpaid general property taxes. The resolution or ordinance shall also
provide that a Property Tax Docket shall be installed and maintained by the
County Clerk. The docket shall contain and list all court proceedings
which affect the general property taxes levied upon any property. The Property
Tax Docket and the Property Tax Ledger shall be installed by the respective
County Officers within 60 days from the date of the adoption of the ordinance
or resolution by the county board. The ordinance or resolution shall prescribe
the form and manner of maintenance of the system, which system may also include
such other related matters as the ordinance or resolution requires. The
ordinance or resolution may also provide for a similar system for delinquent
special assessments in the office of the County Clerk. Upon the adoption of
such a system by the county board, the County Clerk upon application shall
issue a certificate stating the total amount of general taxes, special
assessment taxes, interest, penalties and costs which are delinquent upon any
property, or if none is delinquent, a statement to that effect. The
certificate as issued by the County Clerk may contain such additional
information as the resolution or ordinance of the county board adopting
such a system requires. That part of the certificate issued by the
County Clerk showing the amount of delinquent general property taxes due
upon any property shall be certified to by the County Auditor
or if none is delinquent, a certification by the County Auditor to that
effect. The county board may provide a fee not to exceed $5 for each
certificate to be paid to the County Clerk and shall provide that a portion
of the fee shall be placed in an indemnity fund in the custody of the
County Treasurer to indemnify any person, municipal corporation,
quasi-municipal or district which may be damaged by reason of any erroneous
certificate.
(Source: P.A. 76-2254; 88-455.)
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(35 ILCS 200/21-15)
Sec. 21-15. General tax due dates; default by mortgage lender. Except as otherwise provided in this Section or Section 21-40, all property
upon which the first installment of taxes remains unpaid on the later of (i) June 1 or (ii) the day after the date specified on the real estate tax bill as the first installment due date annually
shall be deemed delinquent and shall bear interest after that date. For property located in a county with fewer than 3,000,000 inhabitants, the unpaid taxes shall bear interest at the rate of
1 1/2% per month or portion thereof. For property located in a county with 3,000,000 or more inhabitants, the unpaid taxes shall bear interest at the rate of (i) 1.5% per month, or portion thereof, if the unpaid taxes are for a tax year before 2023 or (ii) 0.75% per month, or portion thereof, if the unpaid taxes are for tax year 2023 or any tax year thereafter. Except as otherwise provided in this
Section or Section 21-40, all property upon which the second installment of
taxes remains due and unpaid on the later of (i) September 1 or (ii) the day after the date specified on the real estate tax bill as the second installment due date, annually, shall be deemed
delinquent and shall bear interest after that date at the same interest rate.
Notwithstanding any other provision of law, in counties with fewer than 3,000,000 inhabitants, 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. Notwithstanding any other provision of law, in counties with 3,000,000 or more inhabitants, 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 (i) 1 1/2% per month, or portion thereof, if the arrearage is for a tax year before tax year 2023 or (ii) 0.75% per month, or portion thereof, if the arrearage is for tax year 2023 or any tax year thereafter. All interest collected shall be paid into the general fund of the county.
Payment received by mail and postmarked on or before the required due date is
not delinquent.
Property not subject to the interest charge in Section 9-260 or Section
9-265 shall also not
be subject to the interest charge imposed by this Section until such time as
the owner of the property receives actual notice of and is billed for the
principal amount of back taxes due and owing.
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.
Notwithstanding any other provision of law, when any unpaid taxes become
delinquent under this Section through the fault of the mortgage lender,
(i) the
interest assessed under this Section for delinquent taxes shall be charged
against the mortgage lender and not the mortgagor and (ii) the mortgage
lender shall pay the taxes, redeem the property and take all necessary steps to
remove any liens accruing against the property because of the delinquency.
In the event that more than
one entity meets the definition of mortgage lender with respect to any
mortgage, the interest shall be assessed against the mortgage lender
responsible for servicing the mortgage. Unpaid taxes shall be deemed
delinquent through the fault of the mortgage lender only if: (a) the
mortgage
lender has received all payments due the mortgage lender for the property being
taxed under the written terms of the mortgage or promissory note secured by
the mortgage, (b) the mortgage lender holds funds in escrow to pay the taxes,
and (c) the funds are sufficient to pay the taxes
after deducting all amounts reasonably anticipated to become due for all hazard
insurance premiums and mortgage insurance premiums and any other assessments to
be paid from the escrow under the terms of the mortgage. For purposes of this
Section, an
amount
is reasonably anticipated to become due if it is payable within 12 months from
the time of determining the sufficiency of funds held in escrow. Unpaid taxes
shall not be deemed delinquent through the fault of the mortgage lender if the
mortgage lender was directed in writing by the mortgagor not to pay the
property taxes, or
if the failure to pay the taxes when due resulted from inadequate or inaccurate
parcel information provided by the mortgagor, a title or abstract company, or
by the agency or unit of government assessing the tax.
(Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/21-16) Sec. 21-16. Property owned by a governmental entity; delinquency. (a) Notwithstanding any other provision of law, if a lessee is liable for the payment of property taxes extended against property that is owned by a governmental entity, and those taxes remain unpaid in whole or in part 60 days after the final installment due date, then the county treasurer shall promptly notify the governmental entity that owns the property of the delinquency in writing. The governmental entity shall promptly notify the county supervisor of assessments upon the execution of a new lease or the termination of a lease for property owned by the governmental entity. The State's Attorney of the county in which the property is located may bring an action against the lessee in the circuit court in the name of the People of the State of Illinois, and, upon proof of liability, the court shall enter judgment against the lessee in a sum equal to the full amount of delinquent taxes, interest, penalties, and costs. This judgment shall be enforceable against the lessee, or any other parties provided by applicable law, in any manner permitted by law for the collection of a debt or judgment. The proceeds of any judgment under this Section shall be distributed to the taxing districts as otherwise provided in this Code. (b) Before tax year 2024, this Section applies to property located in a county with more than 800,000 inhabitants but fewer than 1,000,000 inhabitants. For tax year 2024 and thereafter, this Section applies in all counties. (c) As used in this Section: "Governmental entity" means, before tax year 2024, a taxing district, as defined in Section 1-150. "Governmental entity" means, for tax year 2024 and thereafter, a unit of federal, State, or local government, a school district, or a community college district. (Source: P.A. 103-873, eff. 8-9-24.) |
(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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(35 ILCS 200/21-25)
Sec. 21-25. Due dates; accelerated billing in counties of 3,000,000 or more.
Except as hereinafter provided and as provided in Section 21-40, in
counties with 3,000,000 or more 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 March 1 and until paid or forfeited at the rate of
(i) 1 1/2% per month or portion thereof if the unpaid taxes are for a tax year before 2023 or (ii) 0.75% per month, or portion thereof, if the unpaid taxes are for tax year 2023 or any tax year thereafter. For tax year 2010, the estimated first installment of unpaid taxes shall be deemed delinquent and shall bear interest after April 1 at the rate of 1.5% per month or portion thereof until paid or forfeited. For tax year 2022, the estimated first installment of unpaid taxes shall be deemed delinquent and shall bear interest after April 1, 2023 at the rate of 1.5% per month or portion thereof until paid or forfeited. For all tax years, 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.
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
(i) 1 1/2% per month, or portion thereof, if the unpaid taxes are for a tax year before 2023 or (ii) 0.75% per month, or portion thereof, if the unpaid taxes are for tax year 2023 or any tax year thereafter.
If the county board elects by ordinance adopted prior to July 1 of a levy
year to provide for taxes to be paid in 4 installments, each installment for
that levy year and each subsequent year shall be deemed delinquent and shall
begin to bear interest 30 days after the date specified by the ordinance for
mailing bills, at the rate of 1 1/2% per month, or portion thereof, until paid
or forfeited.
If the unpaid taxes are for a tax year before 2023, then interest shall accrue at the rate of 1.5% per month, or portion thereof, until paid or forfeited. If the unpaid taxes are for tax year 2023 or any tax year thereafter, then interest shall accrue at the rate of 0.75% per month, or portion thereof, until paid or forfeited.
Payment received by mail and postmarked on or before the required due date
is not delinquent.
Taxes levied on homestead property in which a member of the National Guard or
reserves of the armed forces of the United States who was called to active duty
on or after August 1, 1990, and who has an ownership interest, shall not be
deemed delinquent and no interest shall accrue or be charged as a penalty on
such taxes due and payable in 1991 or 1992 until one year after that member
returns to civilian status.
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 to
civilian
status.
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. 102-1112, eff. 12-21-22; 103-555, eff. 1-1-24.)
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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 | ||
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(2) The person requests, in writing, on a form | ||
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(3) The person pays the installment of taxes due, in | ||
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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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(2) the property is part of a redevelopment plan of a | ||
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(3) the redevelopment of the property will benefit | ||
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(4) the taxpayer delivers to the county treasurer (i) | ||
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(5) the taxpayer pays, in full, the amount of up to | ||
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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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(35 ILCS 200/21-30)
Sec. 21-30. Accelerated billing. Except as provided in this Section, Section 9-260, and Section 21-40, in
counties with
3,000,000 or more inhabitants, by January 31 annually, estimated tax bills
setting out the first installment of property taxes for the preceding year,
payable in that year, shall be prepared and mailed. The first installment of
taxes on the estimated tax bills shall be computed at (i) 50% of the total of each
tax bill for the preceding year for taxes payable on or before December 31, 2009, and (ii) 55% of the total of each tax bill for the preceding year beginning with the first installment payable in 2010.
If, prior to the preparation of the estimated tax bills, a certificate of
error has been either approved by a court on or before November 30 of the
preceding year or certified pursuant to Section 14-15 on or before November 30
of the preceding year, then the first installment of taxes on the estimated tax
bills shall be computed at (i) 50% of the total taxes for the preceding year as
corrected by the certificate of error for taxes payable on or before December 31, 2009, and (ii) 55% of the total taxes for the preceding year, as
corrected by the certificate of error, beginning with the first installment payable in 2010.
By June 30 annually, actual tax bills shall
be prepared and mailed. These bills shall set out total taxes due and the
amount of estimated taxes billed in the first installment, and shall state
the balance of taxes due for that year as represented by the sum derived
from subtracting the amount of the first installment from the total taxes due
for that year.
The county board may provide by ordinance, in counties with 3,000,000 or more
inhabitants, for taxes to be paid in 4 installments. For the levy year for
which the ordinance is first effective and each subsequent year, estimated tax
bills setting out the first, second, and third installment of taxes for the
preceding year, payable in that year, shall be prepared and mailed not later
than the date specified by ordinance. Each installment on estimated tax bills
shall be computed at 25% of the total of each tax bill for the preceding year.
By the date specified in the ordinance, actual tax bills shall be prepared and
mailed. These bills shall set out total taxes due and the amount of estimated
taxes billed in the first, second, and third installments and shall state the
balance of taxes due for that year as represented by the sum derived from
subtracting the amount of the estimated installments from the total taxes due
for that year.
The county board of any county with less than 3,000,000 inhabitants may, by
ordinance or resolution, adopt an accelerated method of tax billing.
The county board may subsequently rescind the ordinance or resolution and
revert to the method otherwise provided for in this Code.
(Source: P.A. 96-490, eff. 8-14-09.)
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(35 ILCS 200/21-35)
Sec. 21-35.
Estimated billing in overlapping districts.
In counties with
less than 3,000,000 inhabitants, when the certified assessed valuations for
that portion of overlapping taxing districts lying in another county for the
preceding year have not been received by the county clerk by March 1, the
county board, upon petition of the county clerk, may by resolution or ordinance
adopted on or prior to April 1 of that year, adopt the estimated property tax
billing system provided for in this Section for taxes for the preceding year.
The resolution or ordinance shall be effective only for the year in which it is
adopted.
When authorized by the county board to use the estimated property tax billing
system, the county clerk shall estimate the assessed valuations for the other
counties in the overlapping taxing districts from which certified assessed
valuations for the preceding year have not been received by March 1. The
estimated assessed valuations shall, for purposes of computing the first
installment tax billing in the current year, be treated in the same manner as
certified assessed valuations. Where estimated assessed valuations are used,
the first installment billing shall be prepared and mailed on or before May 1.
The county clerk shall make adjustments in the assessments, based on the
actual certified assessed valuations later received from the other counties,
and such adjustments shall be included in the tax billings for the second
installment. A county using the estimated billing system shall complete and
mail the adjusted second installment tax billing on or before August 1.
(Source: P.A. 91-357, eff. 7-29-99.)
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(35 ILCS 200/21-40)
Sec. 21-40.
Ordinance for delayed due date; accrual of interest.
(a) In any county with less than 3,000,000 inhabitants,
the county board may adopt an ordinance under which 50% of each installment
of taxes shall not become delinquent until 60 days after each installment
would otherwise become delinquent under Sections 21-15, 21-20, 21-25 or 21-30.
(b) Beginning with installments of taxes and special assessments payable
in 1994, in any county that has been designated, in whole or in part, as a
disaster area by the President of the United States or the Governor of the
State of Illinois due to a disaster that occurred during the calendar year
in which the taxes are payable or in the preceding calendar year, the county
board may adopt an ordinance or resolution under which interest allowed to be
assessed on special assessments or allowed to be assessed under Sections 21-15,
21-20, and 21-25 on delinquent installments of taxes for real property within
one or more townships (or congressional townships if the assessor's books are
organized by congressional townships) designated by the county board, that have
been affected by the disaster does
not accrue until the court enters the order for sale
of the property. The ordinance or resolution shall provide that a person may
pay a delinquent installment of taxes or special assessment without
interest being assessed until the
last working day before the court enters the order for sale of the property.
If adopted, the ordinance or resolution must establish a procedure for affected
property owners to make application to a designated county official who
shall determine, according to the guidelines in the ordinance or resolution,
whether the property is substantially damaged or adversely affected and shall
approve damaged or adversely affected property for the delay in accrual of
interest specified in the ordinance or resolution. The designated county
official shall notify the county collector of the parcel
number and the name of the owner of property approved for relief.
(c) (1) The governing authority of any county that has been designated, in
whole or in part, as a disaster area by the President of the United States or
the Governor of the State of Illinois may adopt an ordinance or resolution
modifying the provisions of this Act relating to any specified installment or
installments of real property tax or special assessment on real property that
is situated within the designated disaster area and that is determined, in the
manner provided in the ordinance or resolution, to be substantially damaged or
adversely affected as a result of that disaster.
The ordinance or resolution may:
(A) postpone the date on which any specified | ||
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(B) exempt any specified installment or installments | ||
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(C) postpone the date on which a special assessment | ||
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(D) order the county collector not to give notice of | ||
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(2) The ordinance or resolution shall establish a procedure for owners of
real property situated in the designated disaster area to make application to a
designated county official, who shall determine, within the guidelines
established by the ordinance or resolution, if the property is substantially
damaged or adversely affected and approve the property for relief as specified
in the ordinance or resolution adopted under this subsection (c). The
designated county official shall notify the county collector of the parcel
number and name of the property owner of property approved for relief.
(3) The ordinance or resolution may also direct the county collector to
give a credit against a special assessment or the extension of the general
corporate levy of the county for
the year following the year in which the disaster is declared to the owner of
property approved for relief in an amount equal to any interest penalty paid by
that owner on any specified installment or installments of tax due on that
property in the year the disaster is declared, if that interest penalty was
paid before the ordinance or resolution was adopted or before the postponed
delinquency dates.
(4) The ordinance or resolution may also direct the county collector to
refund any installment or installments, and any special assessment or
interest penalties thereon, of tax due, in the year the disaster is declared,
on property approved for relief, that have been paid by the holder of a
certificate of purchase for a prior year on that property.
(Source: P.A. 88-455; 88-518; 88-660, eff. 9-16-94; 89-89, eff. 6-30-95.)
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(35 ILCS 200/21-45)
Sec. 21-45. Failure to issue tax bill in prior year. In the event no tax
bill was issued as provided in Section 21-30, on any property in any previous
year for any reason, one tax bill shall be prepared and mailed by July 1 of the
year subsequent to the year in which no tax bill was issued, and taxes on that
property for that year only shall bear interest after the first day of August
of that year. In counties with fewer than 3,000,000 inhabitants, interest shall accrue at the rate of 1 1/2% per month or portion thereof until paid or
forfeited. In counties with 3,000,000 or more inhabitants, if the taxes are for a tax year before tax year 2023, then interest shall accrue at the rate of 1.5% per month, or portion thereof, until paid or forfeited. In counties with 3,000,000 or more inhabitants, if the taxes are for the 2023 tax year or any tax year thereafter, then interest shall accrue at the rate of 0.75% per month, or portion thereof, until paid or forfeited.
(Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/21-50)
Sec. 21-50.
Annexations, disconnection or dissolution - Accelerated billing.
In the event any property becomes newly liable for taxes levied by any taxing
district because of an incorporation or annexation of the taxing district or
liability does not exist because of a disconnection of any area of the unit of
local government or school district or the dissolution thereof, each estimated
installment of property taxes provided for in Section 21-30 shall be computed
at 25% of the total of the tax bill for the property for the preceding year.
Taxes for which the property becomes newly liable or for which liability does
not exist for the property because of a disconnection of any area of, or the
dissolution of, any taxing district, shall be added to or subtracted from the
balance of taxes due for that year under Section 21-30.
(Source: P.A. 87-17; 88-455.)
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(35 ILCS 200/21-55)
Sec. 21-55.
Cancellation of accelerated tax bill.
Any person may object to
an estimated tax bill under Section 21-30 on forms provided by the county
collector solely on the grounds that the estimate is based on (a) a tax bill
pertaining to any property which was divided subsequent to the time for
preparation of the collector's books in the year previous to the year the tax
bill on which the estimate is based became delinquent, or (b) the property is
no longer located within the corporate limits of any taxing district. Upon a
finding by the county collector that the protest is factually correct and that
tax bills for that property, or divisions thereof, have been or are being
prepared and will be mailed as otherwise provided in this Code, the county
collector shall mark the estimated bill and his or her books in an appropriate
manner and so inform the county clerk and the estimated tax bill shall be
cancelled. No payment of taxes shall be required prior to the filing of an
objection permitted by this Section.
(Source: P.A. 87-17; 88-455.)
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(35 ILCS 200/21-60)
Sec. 21-60.
Refund of overpayment; accelerated billing.
In any county in
which the accelerated method of billing and paying taxes as provided for in
Section 21-30 is in effect, if a taxpayer has paid an amount on his or her
estimated tax bills which exceeds the total taxes for the year as shown on the
actual tax bill, the county collector shall refund the amount of the
overpayment to the person who paid the estimated installments.
When a payment in full satisfaction of a year's taxes has been made, but an
open balance is shown unpaid on the Warrant Book because of an over estimation
of the taxes in the estimated installments, the County Collector shall provide
for an appropriate entry in the Warrant Book to close the item.
(Source: P.A. 87-17; 88-455.)
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(35 ILCS 200/Art. 21 Div. 2 heading) Division 2.
Enforcement actions
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(35 ILCS 200/21-70)
Sec. 21-70.
Lien - Payments by representative or agent.
When property is
assessed to any person as agent for another, or in a representative capacity,
the agent or representative shall have a lien on the property, or any property
of his or her principal in the agent's possession, until he or she is
indemnified against the payment thereof, or, if he or she has paid the tax,
until he or she is reimbursed for the payment.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/21-75)
Sec. 21-75.
Lien for taxes.
The taxes upon property, together with all
penalties, interests and costs that may accrue thereon, shall be a prior and
first lien on the property, superior to all other liens and encumbrances, from
and including the first day of January in the year in which the taxes are
levied until the taxes are paid or until the property is sold under this Code.
(a) Foreclosure - Property forfeited for 2 or more years. A lien may be
foreclosed, in the circuit court in the name of the People of the State of
Illinois, whenever the taxes for 2 or more years on the same description of
property have been forfeited to the State. The property may be sold under the
order of the court by the person having authority to receive County taxes, with
notice to interested parties and right of redemption from the sale, (except
that the interest or any other amount to be paid upon redemption in addition to
the amount for which the property was sold shall be as provided herein), as
provided in Sections 21-345 through 21-365 and 21-380, and in conformity with
Section 8 of Article IX of the Illinois Constitution.
In any action to foreclose the lien for delinquent taxes brought by the
People of the State of Illinois when the taxes for 2 or more years on the same
description of property have been forfeited to the State, service of process
shall be made in the manner now prescribed by law. All owners, parties
interested, and occupants of any property against which tax liens are sought to
be foreclosed shall be named as parties defendant, and shall be served in the
manner and form as provided by law for the service of defendants in
foreclosures of lien or encumbrances upon real estate. In case there are other
parties with ownership interests in the property, they shall be named in the
notice under the designation "unknown owners".
(b) Redemption interest. The interest to be paid upon redemption from all
tax foreclosure sales held under this Section shall be:
(1) If redeemed within 2 months from the date of the | ||
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(2) If redeemed between 2 and 6 months from the date | ||
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(3) If redeemed between 6 and 12 months from the date | ||
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(4) If redeemed between 12 and 18 months from the | ||
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(5) If redeemed between 18 and 24 months from the | ||
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(6) If redeemed after 24 months from the date of | ||
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(c) Enforcement of lien from rents and profits. A lien under this Section
may be enforced at any time after 6 months from the day the tax becomes
delinquent out of the rents and profits of the land accruing, or accrued and
under the control or jurisdiction of a court. This process may be initiated by
the county board of the county or by the corporate authorities of any taxing
body entitled to receive any part of the delinquent tax, by petition in any
pending suit having jurisdiction of the land, or in any application for
judgment and order of sale of lands for delinquent taxes in which the land is
included, in the name of the People of the State of Illinois.
The process, practice and procedure under this subsection shall be the same
as provided in the Civil Practice Law and the Supreme Court Rules adopted in
relation to that Law, except that receivers may be appointed on not less than 3
days' written notice to owners of record or persons in possession. In all
petitions the court shall have power to appoint the county collector to take
possession of the property only for the purpose of collecting the rents, issues
and profits therefrom, and to apply them in satisfaction of the tax lien. When
the taxes set forth in the petition are paid in full, the receiver shall be
discharged. If the taxes described in the petition are reduced by the final
judgment of a court, the county collector shall immediately refund all moneys
collected by him or her as receiver over and above the taxes as reduced, and
shall deduct that amount from the moneys thereafter distributed to the taxing
bodies which received the tax revenue.
In proceedings to foreclose the tax lien, or in petitions to enforce the
lien, the amount due on the collector's books against the property shall be
prima facie evidence of the amount of taxes against the property. When any
taxes are collected, they shall be paid to the county collector, to be
distributed by him or her to the authorities entitled to them. All sales made
under this Section shall be conducted under the order and supervision of the
court by the county collector.
An action to foreclose the lien for delinquent taxes under this Code is an
action in rem.
(Source: P.A. 84-551; 88-455.)
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(35 ILCS 200/21-80)
Sec. 21-80.
Preventing waste to property; receiver.
During the pendency of
any tax foreclosure proceeding and until the time to redeem the property sold
expires, or redemption is made, from any sale made under any judgment
foreclosing the lien of taxes, no waste shall be committed or suffered on any
of the property involved. The property shall be maintained in good condition
and repair. When violations of local building, health or safety codes make the
property dangerous or hazardous, when taxes on the property are delinquent for
2 years or more, or when in the judgment of the court it is to the best
interest of the parties, the court may, upon the verified petition of any party
to the proceeding, or the holder of the certificate of purchase, appoint a
receiver for the property with like powers and duties of receivers as in other
cases of foreclosure of mortgages or trust deeds. The court in its discretion,
may take any other action as may be necessary or desirable to prevent waste
and maintain the property in good condition and repair.
(Source: P.A. 85-795; 88-455.)
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(35 ILCS 200/21-85)
Sec. 21-85.
No receiver for farm or homestead dwelling.
No receiver shall be
appointed under the provisions of Section 21-80 for property used for farming
or for property improved in whole or in part as a family dwelling and occupied
by the owner as a residence at the time the unpaid taxes became a lien and
continuously thereafter.
(Source: Laws 1939, p. 877; 88-455.)
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(35 ILCS 200/21-90) Sec. 21-90. Purchase and sale by county; distribution of proceeds. (a) When any property is offered for sale under any of the provisions of this Code, the county board of the county in which the property is located, in its discretion, may bid, or, in the case of forfeited property, may apply to purchase it or otherwise acquire the tax lien or certificate in the name of the county as trustee for all taxing districts having an interest in the property's taxes or special assessments for the nonpayment of which the property is sold. The presiding officer of the county board, with the advice and consent of the board, may appoint on its behalf some officer, person, or entity to attend such sales, bid on tax liens or certificates, and act on behalf of the county when exercising its authority under this Section. The county shall apply on the bid or purchase the unpaid taxes and special assessments due upon the property. No cash need be paid. (b) The county, as trustee for all taxing districts having an interest in the property's taxes or special assessments, shall be the designated holder of all tax liens or certificates that are forfeited to the State or county. No cash need be paid for the forfeited tax lien or certificate. (c) For any tax lien or certificate acquired under subsection (a) or (b) of this Section, the county may take steps necessary to acquire title to the property and may manage and operate the property, including, but not limited to, mowing of grass, removal of nuisance greenery, removal of garbage, waste, debris or other materials, or the demolition, repair, or remediation of unsafe structures. When a county, or other taxing district within the county, is a petitioner for a tax deed, no filing fee shall be required. When a county or other taxing district within the county is the petitioner for a tax deed, one petition may be filed including all parcels that are tax delinquent within the county or taxing district, and any publication made under Section 22-20 of this Code may combine all such parcels within a single notice. The notice may include the street address as listed on the most recent available tax bills, if available, and shall list the Property Index Number of the parcels for informational purposes. The county, as tax creditor and as trustee for other tax creditors, or other taxing district within the county, shall not be required to allege and prove that all taxes and special assessments which become due and payable after the sale or forfeiture to the county have been paid nor shall the county be required to pay the subsequently accruing taxes or special assessments at any time. The county board or its designee may prohibit the county collector from including the property in the tax sale of one or more subsequent years. The lien of taxes and special assessments which become due and payable after a sale to a county shall merge in the fee title of the county, or other taxing district within the county, on the issuance of a deed. The county may sell any property acquired with authority provided in this Section, or assign any tax certificate to any party, including, but not limited to, taxing districts, municipalities, land banks created pursuant to Illinois law, or non-profit developers focused on constructing affordable housing. The assigned tax certificate shall be void with no further rights given to the assignee, including no right to refund or reimbursement, if a tax deed has not been recorded within 4 years after the date of the assignment unless a court extends the assignment period as provided in this Section. Upon a motion by the assignee, a court may toll the 4-year deadline for a specified period of time if the court finds the assignee is prevented from obtaining or recording a deed by injunction or order of any court, by the refusal or inability of any court to act upon the application for a tax deed, by a municipality's refusal to issue necessary transfer stamps or approvals for recording, or by the refusal of the clerk to execute the deed. If an assigned tax certificate is void under this Section, it shall be forfeited to the county and held as a valid certificate of sale in the county's name pursuant to this Section 21-90. The proceeds of any sale or assignment under this Section, less all costs of the county incurred in the acquisition, operation, maintenance, and sale of the property or assignment of the tax certificate, including all costs associated with county staff and overhead used to perform the duties of the trustee set forth in this Section, shall be distributed to the taxing districts in proportion to their respective interests therein. Under Sections 21-110, 21-115, 21-120, and 21-190, a county may bid or purchase only in the absence of other bidders.(Source: P.A. 102-363, eff. 1-1-22; 103-555, eff. 1-1-24.) |
(35 ILCS 200/21-95) Sec. 21-95. Tax abatement after acquisition by a governmental unit. When
any county, municipality, school district, forest preserve district, or park district acquires property through the foreclosure of a
lien, through
a
judicial deed, through the
foreclosure of receivership
certificate lien, or by acceptance of a deed of conveyance in lieu of
foreclosing any lien against the
property, or when a government unit acquires property under the Abandoned
Housing Rehabilitation Act or a blight reduction or abandoned property program administered by the Illinois Housing Development Authority, or when any county or other taxing district
acquires a deed for property under Section 21-90 or Sections 21-145 and 21-260,
or when any county, municipality, school district, forest preserve district, or park district acquires title to property that was to be transferred to that county, municipality, school district, forest preserve district, or park district under the terms of an annexation agreement, development agreement, donation agreement, plat of subdivision, or zoning ordinance by an entity that has been dissolved or is being dissolved or has been in bankruptcy proceedings or is in bankruptcy proceedings, all due or unpaid property taxes and existing liens for unpaid property taxes
imposed or pending under any law or ordinance of this State or any of its
political subdivisions shall become null and void.(Source: P.A. 100-314, eff. 8-24-17; 100-445, eff. 1-1-18; 100-863, eff. 8-14-18.) |
(35 ILCS 200/21-100) Sec. 21-100. Notice to county officials; voiding of tax bills. The county
board or corporate authorities of the county, or other taxing district
acquiring property under Section 21-95 shall give written notice of the
acquisition to the chief county assessment officer and the county collector and
the county clerk of the county in which the property is located, and request
the voiding of the tax liens as provided in this Section. The notice shall
describe the acquired property by legal description or property index number. Upon receipt of the notice, the county collector and county clerk shall void
the current and all prior unpaid taxes on the records in their respective
offices by entering the following statement upon their records for the
property: "Acquired by ... (name of county, municipality, school district, or park district acquiring the
property under Section 21-95). Taxes due and unpaid on this property ...
(give legal description or property index number and address of the property)
... are waived and null and void under Section 21-100 of the Property Tax Code.
The tax bills of this property are hereby voided and liens for the taxes are
extinguished."(Source: P.A. 96-1142, eff. 7-21-10.) |
(35 ILCS 200/21-105)
Sec. 21-105.
Liability of owner; rights of tax purchaser.
Nothing in
Sections 21-95 and 21-100 shall relieve any owner liable for delinquent
property taxes under this Code from the payment of any delinquent taxes or
liens which have become null and void under those Sections.
Sections 21-95 and 21-100 shall not adversely affect the rights or interests
of the holder of any bona fide certificate of purchase of the property for
delinquent taxes.
However, upon acquisition of property by a governmental unit as set forth
in Section 21-95, the rights and interests of the holder of any bona fide
certificate of purchase of the property for delinquent taxes shall be limited
to a sale in error and a refund as provided under Section 21-310.
(Source: P.A. 91-177, eff. 1-1-00.)
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(35 ILCS 200/21-110)
Sec. 21-110.
Published notice of annual application for judgment and sale;
delinquent taxes. At any time after all taxes have become delinquent in any year, the Collector shall publish an advertisement,
giving notice of the intended application for judgment and sale of the
delinquent properties. The advertisement may include the street address on file with the county collector, if available, and shall include the PIN number of each delinquent property. Except as provided below, the advertisement shall be in
a
newspaper published in the township or road district in which the properties
are located. If there is no newspaper published in the township or road
district, then the notice shall be published in some newspaper in the same
county as the township or road district, to be selected by the county
collector. When the property is in a city with more than 1,000,000
inhabitants, the advertisement may be in any newspaper published in the same
county. When the property is in an incorporated town which has superseded a
civil township, the advertisement shall be in a newspaper published in the
incorporated town or if there is no such newspaper, then in a newspaper
published in the county.
The provisions of this Section relating to the time when the Collector
shall advertise intended application for judgment for sale are subject to
modification by the governing authority of a county in accordance with the
provisions of subsection (c) of Section 21-40.
(Source: P.A. 97-557, eff. 7-1-12.)
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(35 ILCS 200/21-112)
Sec. 21-112. Publication time limit. (a) The Collector may recommend to a
county board that the board pass an ordinance or resolution stating that the
Collector shall no longer publish or send notice of delinquent or forfeited
property
taxes owed by a lessee of the property, pursuant to a leasehold assessment
under Section 9-195 or Section 15-55 of the Property Tax Code or their
predecessor provisions in the Revenue Act of 1939, if the taxes have been
delinquent or forfeited for at least 10 years and there are no current
delinquent or forfeited taxes. The Collector shall discontinue publishing and
sending notice of the delinquent or forfeited taxes upon passage of the
ordinance or resolution.
(b) The Collector shall no longer publish delinquent or forfeited property taxes for any property under Section 10-35 or any other property that is exempt from taxation under this Code. (Source: P.A. 100-1095, eff. 1-1-19.)
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(35 ILCS 200/21-115)
Sec. 21-115. Times of publication of notice. The advertisement shall be
published once at least 10 days before the day on which judgment is to be
applied for, and shall contain a list of the delinquent properties upon which
the taxes or any part thereof remain due and unpaid, the names of owners, if
known, the total amount due, and the year or years for which they are due. In
counties of less than 3,000,000 inhabitants, advertisement shall include notice
of the registration requirement for persons bidding at the sale. Properties
upon which taxes have been paid in full under protest shall not be included in
the list.
The collector shall give notice that he or she will apply to the circuit
court on a specified day for judgment against the properties for the taxes, and
costs, and for an order to sell the properties for the satisfaction of the
amount due.
The collector shall also give notice of a date within the next 5 business
days after the date of application on which all the properties for the sale of
which an order is made will be exposed to public sale at a location within the
county designated by the county collector, for the amount of taxes, and cost
due. The advertisement published according to the provisions of this Section
shall be deemed to be sufficient notice of the intended application for
judgment and of the sale of properties under the order of the court.
A county with fewer than 3,000,000 inhabitants may, by joint agreement, combine its tax sale with the tax sale of one or more other contiguous counties; such a joint tax sale shall be held at a location in one of the participating counties. Notwithstanding the provisions of this Section and Section 21-110, in the 10
years following the completion of a general reassessment of property in any
county with 3,000,000 or more inhabitants, made under an order of the
Department, the publication shall be made not sooner than 10 days nor more
than 90 days after the date when all unpaid taxes on property have become
delinquent.
(Source: P.A. 101-379, eff. 1-1-20.)
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(35 ILCS 200/21-117)
Sec. 21-117. Costs of publishing delinquent list. A county shall pay for the
printer for advertising delinquent lists the
following
fees:
(1) in all counties, for tracts of land, $0.40 per | ||
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(2) for town lots, (i) in counties of the first and | ||
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The printer shall receive for printing the preamble, the descriptive
headings, the affidavit, and any other matter accompanying the
delinquent list, the sum of $0.40 per column line, to be paid by the
county.
No costs except printer's fee shall be charged on any lands or lots
forfeited to the State.
(Source: P.A. 93-963, eff. 8-20-04.)
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(35 ILCS 200/21-118) Sec. 21-118. Tax sale; online database. At least 10 days prior to any tax sale authorized under this Article 21, the county collector may post on his or her website a list of all properties that are eligible to be sold at the sale. The list shall include the street address on file with the county collector, if available, and shall include the PIN number assigned to the property. The list may not include the name of the property owner. The list may designate properties on which a sale in error has previously been declared, provided that those designations are posted at least 7 days before any tax sale authorized under this Article 21. If the list designates properties as properties on which a sale in error has previously been declared, the list shall also include the court case number or administrative number under which the declaration of the sale in error was made and the basis for the sale in error. No sale in error may be declared under this Code based upon an omission from or error on the list of designated properties.
(Source: P.A. 103-555, eff. 1-1-24.) |
(35 ILCS 200/21-120)
Sec. 21-120.
Publication of notice of application for judgment; special
assessments; counties of 3,000,000 or more. In all cities, villages and
incorporated towns in counties with 3,000,000 or more inhabitants, separate
advertisements may be made giving notice of an intended application for
judgment and for an order of sale on account of delinquent special assessments
at any time after the first day of August after the special assessments have
become delinquent. The procedure in that case is to be in all other respects,
except as to the time of making advertisement and application for judgment and
sale, the same as in the case of delinquent general taxes. There shall not be
included in the advertisement and application for judgment and sale provided by
this Section any properties which are included in the advertisement and
application for judgment and sale under Section 21-145.
No advertisement or publication may include parcels for which, under Section
14-15, certificates of error have been executed by the county assessor, or by
both the county assessor and board of appeals. In the absence of notice under
Section 21-135, or the absence of publication under this Section, the court
shall retain jurisdiction to enter final judgments sustaining the assessor's
objection on certificates of error. However, the court shall provide for
publication and mailing prior to the entry of a final judgment in any case in
which the assessor's objection is denied.
The provisions of this Section relating to the time when the Collector
shall advertise intended application for judgment for sale are subject to
modification by the governing authority of a county in accordance with the
provisions of subsection (c) of Section 21-40.
(Source: P.A. 87-1189; 88-455; 88-518.)
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(35 ILCS 200/21-125)
Sec. 21-125.
Sale of properties previously ordered sold.
Property ordered
sold by unexecuted judgments and orders of sale, previously entered, shall be
included in the advertisement for sale only under the previous orders, and
shall be sold in the order in which they appear in the delinquent list
contained in the advertisement. At any time between annual sales the county
collector also may advertise for sale any properties subject to sale under
orders previously entered and not executed for any reason. The advertisement
and sale shall be regulated by the provisions regulating the annual
advertisement and sale of delinquent properties, as far as applicable.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/21-130)
Sec. 21-130.
Use of figures and letters in advertisement and other
lists. In all advertisements for the sale of properties for taxes or
special assessments, and in entries required to be made by the clerk of the
court or other officer, letters, figures, characters or property index numbers
may be used to denote townships, ranges, sections, parts of sections, lots or
blocks, or parts thereof, the year or the years for which the taxes were due,
and the amount of taxes, special assessments, interest and costs. The county
collector may subsequently advertise and obtain judgment on properties that
have been omitted, or that have been erroneously advertised or described in the
first advertisement.
(Source: P.A. 76-2254; 88-455.)
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(35 ILCS 200/Art. 21 Div. 3 heading) Division 3.
Notice and publication provisions
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(35 ILCS 200/21-135)
Sec. 21-135. Mailed notice of application for judgment and sale. Not less
than 15 days before the date of application for judgment and sale of delinquent
properties, the county collector shall mail, by registered or certified mail, a
notice of the forthcoming application for judgment and sale to the person shown
by the current collector's warrant book to be the party in whose name the taxes
were last assessed or to the current owner of record and, if applicable, to the party specified under Section
15-170. The notice shall include the intended dates of application for judgment
and sale and commencement of the sale, and a description of the properties. The
county collector must present proof of the mailing to the court along with the
application for judgement.
In counties with less than 3,000,000 inhabitants, a copy of this notice shall
also be mailed by the county collector by registered or certified mail to any
lienholder of record who annually requests a copy of the notice. The failure of
the county collector to mail a notice or its non-delivery to the lienholder
shall not affect the validity of the judgment.
In counties with 3,000,000 or more inhabitants, notice shall not be mailed to
any person when, under Section 14-15, a certificate of error has been executed
by the county assessor or by both the
county assessor and board of
appeals (until the first Monday in December 1998 and the board of
review
beginning
the first Monday in December 1998 and thereafter),
except as provided by court order under Section 21-120.
The collector shall collect $10 from the proceeds of each sale to cover
the costs of registered or certified mailing and the costs of advertisement
and publication.
If a taxpayer pays the taxes on the property after the notice of the
forthcoming application for judgment and sale is mailed but before the sale is
made, then the collector shall collect $10 from the taxpayer to cover the costs
of registered or certified mailing and the costs of advertisement and
publication.
(Source: P.A. 93-899, eff. 8-10-04.)
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(35 ILCS 200/21-140)
Sec. 21-140.
Printer's error in advertisement.
In all cases where there is a
printer's error in the advertised list which prevents judgment from being
obtained against any property, or against all of the delinquent list, at the
time stated in the advertisement, the printer shall lose the compensation
allowed by this Code for those properties containing errors, or for the entire
list, as the case may be.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/21-145)
Sec. 21-145. Scavenger sale. At the same time the county collector annually
publishes the collector's annual sale advertisement under Sections 21-110,
21-115, and 21-120, counties may, if the county board so orders by
resolution, publish an advertisement giving notice of the intended
sale of certain tax liens and certificates that have been forfeited and are held by the county pursuant to Section 21-90. Under no circumstance may a tax year be offered at a scavenger sale prior to the annual tax sale for that tax year (or, for omitted assessments issued pursuant to Section 9-260, the annual tax sale for that omitted assessment's warrant year, as defined herein). The county collector shall include in the advertisement and in the
application for judgment and sale under this Section and Section 21-260 the
total amount of all general taxes upon those properties which are delinquent as
of the date of the advertisement. In lieu of a single annual advertisement and
application for judgment and sale under this Section and Section 21-260, the county collector
may, from time to time, beginning on the date of the
publication of the annual sale advertisement and before August 1 of the next
year, publish separate advertisements and make separate applications on
eligible properties described in one or more volumes of the delinquent list.
The separate advertisements and applications shall, in the aggregate, include
all the properties which otherwise would have been included in the single
annual advertisement and application for judgment and sale under this Section.
Upon the written request of the taxing district which levied the same, the county collector may
also include in the advertisement the special taxes and
special assessments, together with interest, penalties and costs thereon upon
those properties which are delinquent as of the date of the advertisement. The
advertisement and application for judgment and sale shall be in the manner
prescribed by this Code relating to the annual advertisement and application
for judgment and sale of delinquent properties.
As used in this Section, the term delinquent also includes tax liens and certificates forfeited to the county as trustee and held pursuant to Section 21-90, if those tax liens or certificates are approved for sale by the county board. Any tax lien or certificate held by the county pursuant to Section 21-90 that is offered at a scavenger sale shall be assigned by the county to the winning bidder at the scavenger sale as set forth in Section 21-90. After 4 years from the date of assignment, the assignment is void and the tax certificate shall be forfeited back to the county and held pursuant to Section 21-90, unless a tax deed has been issued and recorded by the assignee or a court order to toll the deadline pursuant to Section 21-90 is entered. As used in this Section, "warrant year" means the year preceding the calendar year in which the omitted assessment first became due and payable. (Source: P.A. 102-519, eff. 8-20-21; 103-555, eff. 1-1-24.)
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(35 ILCS 200/Art. 21 Div. 3.5 heading) Division 3.5.
Judgments and sales
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(35 ILCS 200/21-150)
Sec. 21-150. Time of applying for judgment. Except as otherwise provided in
this Section or by ordinance or resolution enacted under subsection (c) of
Section 21-40, in any county with fewer than 3,000,000 inhabitants, all applications for judgment and order of sale for taxes and
special assessments on delinquent properties shall be made within 90 days after the second installment due date. In Cook County, all applications for judgment and order of sale for taxes and special assessments on delinquent properties shall be made (i) by July 1, 2011 for tax year 2009, (ii) by July 1, 2012 for tax year 2010, (iii) by July 1, 2013 for tax year 2011, (iv) by July 1, 2014 for tax year 2012, (v) by July 1, 2015 for tax year 2013, (vi) by May 1, 2016 for tax year 2014, (vii) by March 1, 2017 for tax year 2015, (viii) by April 1 of the next calendar year after the second installment due date for tax year 2016 and 2017, and (ix) within 365 days of the second installment due date for each tax year thereafter. Notwithstanding these dates, in Cook County, the application for judgment and order of sale for the 2018 annual tax sale that would normally be held in calendar year 2020 shall not be filed earlier than 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, except that in no event may this application for judgment and order of sale be filed later than October 1, 2021. When a tax sale is delayed because of a statewide COVID-19 public health emergency, no subsequent annual tax sale may begin earlier than 180 days after the last day of the prior delayed tax sale, and no scavenger tax sale may begin earlier than 90 days after the last day of the prior delayed tax sale. In those counties which have adopted an ordinance under Section
21-40, the application for judgment and order of sale for delinquent taxes
shall be made in December. In the 10 years next following the completion of
a general reassessment of property in any county with 3,000,000 or more
inhabitants, made under an order of the Department, applications for judgment
and order of sale shall be made as soon as may be and on the day specified in
the advertisement required by Section 21-110 and 21-115. If for any cause the
court is not held on the day specified, the cause shall stand continued, and it
shall be unnecessary to re-advertise the list or notice.
Within 30 days after the day specified for the application for judgment the
court shall hear and determine the matter. If judgment is rendered, the sale
shall begin on the date within 5 business days specified in the notice as
provided in Section 21-115. If the collector is prevented from advertising and
obtaining judgment within the time periods specified by this Section, the collector may obtain
judgment at any time thereafter; but if the failure arises by the county
collector's not complying with any of the requirements of this Code, he or she
shall be held on his or her official bond for the full amount of all taxes and
special assessments charged against him or her. Any failure on the part of the
county collector shall not be allowed as a valid objection to the collection of
any tax or assessment, or to entry of a judgment against any delinquent
properties included in the application of the county collector.
(Source: P.A. 101-635, eff. 6-5-20; 102-519, eff. 8-20-21.)
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(35 ILCS 200/21-155)
Sec. 21-155.
Application for judgment on special assessments or special
taxes; counties of 3,000,000 or more. In counties with 3,000,000 or more
inhabitants, the application for judgment upon delinquent special assessments
or special taxes in each year shall include only special assessments, special
taxes, or installments thereof, and interest, as are returned as delinquent to
the county collector on or before August 1 in the year in which the application
is made, and in the case of those levied upon property in any city with
1,000,000 or more inhabitants, as were marked on the general tax books of the
county collector on or before March 10 of the same year or within 15 days after
the county collector received the general tax books that year. The judgment of
sale shall include interest on matured installments up to the date of the
judgment.
In the 10 years following the completion of a general reassessment in
any county with 3,000,000 or more inhabitants, made under an order of the
Department, the application shall be made during the month of October for
judgment and order of sale for special assessments, special taxes, or
installments thereof, and interest, in each year on delinquent properties,
notwithstanding that such special assessments, special taxes, or installments
thereof, and interest are not returned as delinquent to the county collector,
on or before August 1 in the year in which the application is made, and in the
case of those levied upon property in any city with 1,000,000 or more
inhabitants, notwithstanding that such special assessments, special taxes or
installments thereof, and interest, were not marked on the general tax books of
the county collector, on or before March 10 of the same year or within 15 days
after the county collector received the general tax books in that year, in that
case, the county collector shall include in the application all special
assessments, special taxes, and installments thereof, and interest, then
remaining unpaid. Within 30 days after the county collector has received the
general tax books, the special assessments, special taxes, or installments
thereof, and interest, then remaining unpaid, shall be marked therein. If for
any reason, the application cannot be made during the month of October, it
shall be made at any time not later than January 1.
(Source: P.A. 83-1312; 88-455.)
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(35 ILCS 200/21-160)
Sec. 21-160. Annual tax judgment, sale, redemption, and forfeiture record.
The collector shall transcribe into a record prepared for that purpose, and
known as the annual tax judgment, sale, redemption and forfeiture record, the
list of delinquent properties. On or before the day on
which application for judgment is to be made, the record shall be made out in numerical order and contain
all the information necessary to be recorded.
The record shall set forth the name of the owner, if known; the description
of the property; the year or years for which the tax or, in counties with
3,000,000 or more inhabitants, the tax or special assessments is
due; the valuation on which the tax is extended; the amount of the
consolidated and other taxes or in counties with 3,000,000 or more inhabitants,
the consolidated and other taxes and special assessments; the costs; and the
total amount of charges against the property.
The final record shall also be ruled in columns, to show in counties with 3,000,000
or more inhabitants the withdrawal of any special assessments from collection
and in all counties to show the amount paid before entry of judgment; the
amount of judgment and a column for remarks; the amount paid before sale and
after entry of judgment; the amount of the sale; amount of interest or penalty;
amount of cost; amount forfeited to the State; date of sale; acres or part
sold; name of purchaser; amount of sale and penalty; taxes of succeeding years;
interest and when paid, interest and cost; total amount of redemption; date of
redemption; when deed executed; by whom redeemed; and a column for remarks or
receipt of redemption money.
The final record shall be kept in the office of the county clerk.
(Source: P.A. 95-269, eff. 8-17-07.)
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(35 ILCS 200/21-165)
Sec. 21-165. Payment of delinquent tax before sale. Any person owning or
claiming properties upon which application for judgment is applied for
and any lienholder of record may, in
person or by agent, pay the taxes, and costs due, or in counties with 3,000,000
or more inhabitants, the taxes, special assessments, interest and costs due, to
the county collector at any time on or before the business day immediately preceding the day the taxes are sold, and the collector must accept those payments. A home rule unit may not regulate the hours and procedures employed by the county collector in a
manner that is inconsistent with this Section. No deadline for the payment of taxes, special assessments, interest, or costs may be imposed by any county, including a home rule unit, if the deadline is inconsistent with this Section. This Section is a limitation under
subsection (i) of Section 6 of Article VII of the Illinois Constitution on
the concurrent exercise by home rule units of powers and functions exercised by
the State.
(Source: P.A. 97-557, eff. 7-1-12.)
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(35 ILCS 200/21-170)
Sec. 21-170.
Report of payments and corrections.
On the day on which
application for judgment on delinquent property is applied for, the collector,
assisted by the county clerk, shall post all payments compare and correct the
list, and shall make and subscribe an affidavit, which shall be substantially
in the following form:
State of Illinois) ) ss.County of .......)
I ...., collector of the county of ...., do solemnly swear (or affirm,
as the case may be), that the foregoing is a true and correct list of the
delinquent property within the county of ...., upon which I have been
unable to collect the taxes (and special assessments, interest, and
printer's fees, if any), charged thereon, as required by law, for the year
or years therein set forth; and that the taxes now remain due and
unpaid, to the best of my knowledge and belief.
Dated ..........
The affidavit shall be entered at the end of the list, and signed by
the collector.
(Source: P.A. 88-455; 89-126, eff. 7-11-95.)
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(35 ILCS 200/21-175)
Sec. 21-175.
Proceedings by court.
Defenses to the entry of judgment
against properties included in the delinquent list shall be entertained by the
court only when: (a) the defense includes a writing specifying the particular
grounds for the objection; and (b) except as otherwise provided in Sections
14-15,
14-25, 23-5, and 23-25, the taxes to which objection is made are paid under
protest under Section 23-5 and a tax objection complaint is filed
under Section 23-10.
If any party objecting is entitled to a refund of all or any part of a tax
paid, the court shall enter judgment accordingly, and also
shall
enter judgment for the taxes, special assessments, interest and penalties as
appear to be due. The judgment shall be considered as a several judgment
against each property or part thereof, for each kind of tax or special
assessment included therein. The court shall direct the clerk to prepare and
enter an order for the sale of the property against which judgment is entered.
However, if a defense is made that the property, or any part thereof, is exempt
from taxation and it is demonstrated that a proceeding to determine the exempt
status of the property is pending under Section 16-70 or 16-130 or is being
conducted under Section 8-35 or 8-40, the court shall not enter a judgment
relating to that property until the proceedings being conducted under Section
8-35 or Section 8-40 have terminated.
(Source: P.A. 88-455; 88-642, eff. 9-9-94; 89-126, eff. 7-11-95.)
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(35 ILCS 200/21-180)
Sec. 21-180.
Form of court order.
A judgment and order of sale shall be
substantially in the following form:
Whereas, due notice has been given of the intended application for a
judgment against properties, and no sufficient defense having been made or
cause shown why judgment should not be entered against the properties, for
taxes (special assessments, if any), interest, penalties and costs due and
unpaid thereon for the year or years herein set forth, therefore the court
hereby enters judgment against the above stated properties or parts of
properties, in favor of the People of the State of Illinois, for the amount of
taxes (and special assessments, if any), interest, penalties and costs due
thereon. It is ordered by the court that the properties, or so much of each of
them as shall be sufficient to satisfy the amount of taxes (and special
assessments, if any), interest, penalties and costs due thereon, be sold as the
law directs.
The order shall be signed by the judge. In all judicial proceedings of
any kind, for the collection of taxes and special assessments, all
amendments may be made which, by law, could be made in any personal action
pending in that court.
(Source: P.A. 84-1275; 88-455.)
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(35 ILCS 200/21-185)
Sec. 21-185.
Cure of error or informality in assessment rolls or tax
list or in the assessment, levy or collection of the taxes. No assessment of
property or charge for any of the taxes shall be considered illegal on account
of any irregularity in the tax lists or assessment rolls, or on account of the
assessment rolls or tax lists not having been made, completed or returned
within the time required by law, or on account of the property having been
charged or listed in the assessment or tax list without name, or in any other
name than that of the rightful owner. No error or informality in the
proceedings of any of the officers connected with the assessment, levying or
collection of the taxes, not affecting the substantial justice of the tax
itself, shall vitiate or in any manner affect the tax or the assessment
thereof. Any irregularity or informality in the assessment rolls or tax lists,
or in any of the proceedings connected with the assessment or levy of the
taxes, or any omission or defective act of any other officer or officers
connected with the assessment or levying of the taxes, may be, in the
discretion of the court, corrected, supplied and made to conform to law by the
court, or by the person (in the presence of the court) from whose neglect or
default it was occasioned. Where separate advertisement and application for
judgment and order of sale is made on account of delinquent special taxes or
special assessments in all cities, villages and incorporated towns in counties
with 3,000,000 or more inhabitants, and in cities, villages and incorporated
towns in other counties in which the county board by resolution has extended
the time in which the return, required in Section 20-100, may be made, the
procedure shall, in all respects, be the same as in this section prescribed,
except that there shall be 2 separate judgments and orders for sale, one on
account of delinquent special taxes and special assessments and the other on
account of delinquent general taxes.
(Source: P.A. 84-1275; 88-455.)
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(35 ILCS 200/Art. 21 Div. 4 heading) Division 4.
Annual tax sale procedure
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(35 ILCS 200/21-190)
Sec. 21-190.
Entry of judgment for sale.
If judgment is rendered against any
property for any tax or, in counties with 3,000,000 or more inhabitants, for
any tax or special assessment, the county collector shall, after publishing a
notice for sale in compliance with the requirements of Sections 21-110 and
21-115 or 21-120, proceed to offer the property for sale pursuant to the
judgment. However, in the case of an appeal from the judgment, if the party,
when filing notice of appeal deposits with the county collector the amount of
the judgment and costs, the collector shall not sell the property until the
appeal is disposed of.
(Source: P.A. 79-451; 88-455.)
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(35 ILCS 200/21-195)
Sec. 21-195.
Examination of record; certificate of correctness.
On the day
advertised for sale, the county clerk, assisted by the collector, shall examine
the list upon which judgment has been entered and ascertain that all payments
have been properly noted thereon. The county clerk shall make a certificate to
be entered on the record, following the order of court that the record is
correct, and that judgment was entered upon the property therein mentioned for
the taxes, interest and costs due thereon. The certificate shall be attested
by the circuit court clerk under seal of the court and shall be the process on
which the property or any interest therein shall be sold for taxes, special
assessments, interest and costs due thereon, and may be substantially in the
following form:
State of Illinois County of .....
I, ...., clerk of the circuit court, in and for the county of ...., do
hereby certify that the foregoing is a true and correct record of the
delinquent property in the county, against which judgment and order of sale was
duly entered in the circuit court for the county, on (insert date), for the
amount of the taxes, special assessments,
interest and costs due severally thereon as therein set forth, and that the
judgment and order of court in relation thereto fully appears on the record.
Dated (insert date).
(Source: P.A. 91-357, eff. 7-29-99.)
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(35 ILCS 200/21-200)
Sec. 21-200.
County clerk assistance at sale.
The county clerk, in person or
by deputy, shall attend all sales for taxes, made by the collector, and shall
assist at the sales.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/21-205)
Sec. 21-205. Tax sale procedures. (a) The collector, in person or by deputy,
shall attend, on the day and in the place specified in the notice for the sale
of property for taxes, and shall, between 9:00 a.m. and 4:00 p.m., or later at
the collector's discretion, proceed to offer for sale, separately and in
consecutive order, all property in the list on which the taxes, special
assessments, interest or costs have not been paid. However, in any county with
3,000,000 or more inhabitants, the offer for sale shall be made between 8:00
a.m. and 8:00 p.m. The collector's office shall be kept open during all hours
in which the sale is in progress. The sale shall be continued from day to day,
until all property in the delinquent list has been offered for sale. However,
any city, village or incorporated town interested in the collection of any tax
or special assessment, may, in default of bidders, withdraw from collection the
special assessment levied against any property by the corporate authorities of
the city, village or incorporated town. In case of a withdrawal, there shall be
no sale of that property on account of the delinquent special assessment
thereon.
(b) Until January 1, 2013, in every sale of property pursuant to the provisions of this Code, the collector may employ any automated means that the collector deems appropriate. Beginning on January 1, 2013, either (i) the collector shall employ an automated bidding system that is programmed to accept the lowest redemption price bid by an eligible tax purchaser, subject to the penalty percentage limitation set forth in Section 21-215, or (ii) all tax sales shall be digitally recorded with video and audio. All bidders are required to personally attend the sale and, if automated means are used, all hardware and software used with respect to those automated means must be certified by the Department and re-certified by the Department every 5 years. If the tax sales are digitally recorded and no automated bidding system is used, then the recordings shall be maintained by the collector for a period of at least 3 years from the date of the tax sale. The changes made by this amendatory Act of the 94th General Assembly are declarative of existing law.
(b-5) For any annual tax sale conducted on or after the effective date of this amendatory Act of the 102nd General Assembly, each county collector in a county with 275,000 or more inhabitants shall adopt a single bidder rule sufficient to prohibit a tax purchaser from registering more than one related bidding entity at the tax sale. The corporate authorities in any county with less than 275,000 inhabitants may, by ordinance, allow the county collector of that county to adopt such a single bidder rule. In any county that has adopted a single bidder rule under this subsection (b-5), the county treasurer shall include a representation and warranty form in each registration package attesting to compliance with the single bidder rule, except that the county may, by ordinance, opt out of this representation and warranty form requirement. A single bidder rule under this subsection may be in the following form: (1) A registered tax buying entity (principal) may | ||
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(2) A related bidding entity is defined as any | ||
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(c) County collectors may, when applicable, eject tax bidders who disrupt the tax sale or use illegal bid practices. (Source: P.A. 102-519, eff. 8-20-21.)
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(35 ILCS 200/21-210)
Sec. 21-210.
Bids by taxing districts.
Any city, incorporated town or
village, corporate authorities, commissioners, or persons interested in any
special assessment or installment thereof, may become purchaser at any sale,
and may designate and appoint some officer or person to attend and bid at the
sale on its behalf.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/21-215)
Sec. 21-215. Penalty bids. The person at the sale offering to pay the amount
due on each property for the least penalty percentage shall be the purchaser of
that property. No bid shall be accepted for a penalty exceeding 9% of the
amount of the tax or special assessment on property.
(Source: P.A. 102-363, eff. 1-1-22.)
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(35 ILCS 200/21-220)
Sec. 21-220. Letter of credit or bond in counties of 3,000,000 or more;
registration in other counties. In counties with 3,000,000 or more inhabitants,
no person shall make an offer to pay the amount due on any property and the
collector shall not accept or acknowledge an offer from any person who has not
deposited with the collector, not less than 10 days prior to making such offer,
an irrevocable and unconditional letter of credit or such other unconditional
bond payable to the order of the collector in an amount not less than 1.5 times
the amount of any tax or special assessment due upon the property, provided
that in no event shall the irrevocable and unconditional letter
of credit or such other unconditional bond be in an amount less than $1,000.
The
collector may without notice draw upon the letter of credit or bond in the
event payment of the amount due together with interest and costs thereon is not
made forthwith by the person purchasing any property. At all times during the
sale, any person making an offer or offers to pay the amount or amounts due on
any properties shall maintain the letter of credit or bond with the collector
in an amount not less than 1.5 times the amount due on the properties which he
or she has purchased and for which he or she has not paid.
In counties with less than 3,000,000 inhabitants, unless the county board
provides otherwise, no person shall be eligible to bid who did not register
with the county collector at least 10 business days prior to the first day of
sale authorized under Section 21-115. The registration must be accompanied by a deposit in an amount determined by the county collector, but not to exceed $250 in counties of less than 50,000 inhabitants or $500 in all other counties, which must be applied to the amount due on the properties that the registrant has purchased. If the registrant cannot participate in the tax sale, then he or she may notify the tax collector, no later than 5 business days prior to the sale, of the name of the substitute person who will participate in the sale in the registrant's place, and an additional deposit is not required for any such substitute person. If the registrant does not attend the sale, then the deposit is forfeited to the Tax Sale Automation Fund established under Section 21-245. If the registrant does attend the sale and attempts, but fails, to purchase any parcels offered for sale, then the deposit must be refunded to the registrant.
(Source: P.A. 95-537, eff. 8-28-07.)
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(35 ILCS 200/21-225)
Sec. 21-225. Forfeited tax liens and certificates. Every tax lien or certificate for property offered at public sale, and
not sold for want of bidders, unless it is released from sale by the withdrawal
from collection of a special assessment levied thereon, shall be forfeited to
the county, as trustee for the taxing districts, and managed pursuant to Section 21-90. Tax certificates are also forfeited to the county in those circumstances described in subsection (d) of Section 21-310 and subsection (f) of Section 22-40 of this Code.
(Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/21-230)
Sec. 21-230.
Record of sales and redemptions.
When any property is sold, the
county clerk shall enter on the Tax Judgment, Sale, Redemption and Forfeiture
Record, in the blank columns provided for that purpose, the name of the
purchaser and the final bid. When any property is redeemed from sale, the
county clerk shall enter the name of the person redeeming, the redemption date
and the amount of redemption, in the proper column.
(Source: Laws 1965, p. 631; P.A. 88-455.)
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(35 ILCS 200/21-235)
Sec. 21-235. Record of forfeitures. All tax liens and certificates forfeited to the county at
the sale shall be noted on the Tax Judgment, Sale, Redemption and Forfeiture
Record.
In counties with less than 3,000,000 inhabitants, a list of all property
charged with delinquent special assessments and forfeited to the county at the
sale shall be returned to the collector of the levying municipality.
(Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/21-240)
Sec. 21-240. Payment for property purchased at tax sale; reoffering for
sale. Except as otherwise provided below, the person purchasing any property,
or any part thereof, shall be liable to the county for the amount due and shall
forthwith pay to the county collector the amount charged on the property. Upon
failure to do so, the amount due shall be recoverable in a civil action brought
in the name of the People of the State of Illinois in any court of competent
jurisdiction. The person so purchasing shall be relieved of liability only by
payment of the amount due together with interest and costs thereon, or if the
property is reoffered at the sale, purchased and paid for. Reoffering of the
property for sale shall be at the discretion of the collector. The sale shall
not be closed until payment is made or the property again offered for sale. In
counties with 3,000,000 or more inhabitants, only the taxes, special
assessments, interest and costs as advertised in the sale shall be required to
be paid forthwith. Except if the purchaser is the county as trustee pursuant to Section 21-90, the general taxes charged on the land remaining due and
unpaid, including amounts subject to certificates of error, not included in the
advertisement, shall be paid by the purchaser within 10 days after the sale,
except that upon payment of the fee provided by law to the County Clerk (which
fee shall be deemed part of the costs of sale) the purchaser may make written
application, within the 10 day period, to the county clerk for a statement of
all taxes, interest and costs due and an estimate of the cost of redemption of
all forfeited general taxes, which were not included in the advertisement.
After obtaining such statement and estimate and an order on the county
collector to receive the amount of forfeited general taxes, if any, the
purchaser shall pay to the county collector all the remaining taxes, interest
and costs, and the amount necessary to redeem the forfeited general taxes. The
county collector shall issue the purchaser a receipt therefor. Any delay in
providing the statement or in accepting payment, and delivering receipt
therefor, shall not be counted as a part of the 10 days. When the receipt of
the collector is issued, a copy shall be filed with the county clerk and the
county clerk shall include the amount shown in such receipt in the amount of
the purchase price of the property in the certificate of purchase. The
purchaser then shall be entitled to a certificate of purchase. If a purchaser
fails to complete his or her purchase as provided in this Section, the purchase
shall become void, and be of no effect, but the collector shall not refund the
amount paid in cash at the time of the sale, except in cases of sale in error under subsection (a) of Section 21-310.
That amount shall be treated as a payment and distributed to the taxing bodies
as other collections are distributed. The lien for taxes for the amount paid
shall remain on the property, in favor of the purchaser, his or her heirs or
assigns, until paid with 5% interest per year on that amount from the date the
purchaser paid it. The amount and fact of such ineffective purchase shall be
entered in the tax judgment, sale, redemption and forfeiture record opposite
the property upon which the lien remains. No redemption shall be made without
payment of this amount for the benefit of the purchaser, and no future sale of
the property shall be made except subject to the lien of such purchaser. This
section shall not apply to any purchase by any city, village or incorporated
town in default of other bidders at any sale for delinquent special
assessments.
(Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/21-245)
Sec. 21-245. Automation fee. In all counties, each person purchasing any property at a sale under this Code shall pay to the county collector, prior to the issuance of any tax certificate, an automation fee set by the county collector of not more than $10 for each item purchased. A like sum shall be paid for each year that all or a portion of the subsequent taxes are paid by a tax purchaser and posted to the tax judgment, sale, redemption and forfeiture record where the underlying certificate is recorded. In counties with less than 3,000,000
inhabitants:
(a) The fee shall be paid at the time of the purchase | ||
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(b) Fees collected under this Section shall be | ||
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(Source: P.A. 100-1070, eff. 1-1-19; 101-81, eff. 7-12-19.)
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(35 ILCS 200/21-250)
Sec. 21-250. Certificate of purchase. The county clerk shall make out and
deliver to the purchaser of any property sold under Section 21-205, or to the county if the lien is acquired pursuant to Section 21-90 and a certificate is requested by the county or its agent, a
tax certificate countersigned by the collector, describing the property
sold, the date of sale, the amount of taxes, special assessments, interest and
cost for which they were sold and that payment of the sale price has been made.
If any person becomes the purchaser of more than one property owned by one
party or person, the purchaser may have the whole or one or more of them
included in one certificate, but separate certificates shall be issued in all
other cases. A tax certificate shall be assignable by endorsement. An
assignment shall vest in the assignee or his or her legal representatives, all
the right and title of the original purchaser.
If the tax certificate is lost or destroyed, the county clerk
shall issue a duplicate certificate upon written request and a sworn affidavit
by the tax sale purchaser, or his or her assignee, that the tax certificate is
lost or destroyed.
The county clerk shall cause a notation to be made
in the tax sale and judgment book that a duplicate certificate has been issued,
and redemption payments shall be made only to the holder of the duplicate
certificate.
(Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/21-251)
Sec. 21-251.
Registry of owners of certificates of purchase.
(a) The county clerk of each county shall create and maintain a registry
system that permanently records the names, addresses, and telephone numbers of
owners or assignees of certificates of purchase issued pursuant to any tax sale
conducted under this Code. The registry may consist of a single record or a
combination of records maintained in paper or electronic form and may include
copies of records kept by the county treasurer for other purposes, all to be
used as the county clerk deems appropriate to carry out the purposes of this
Section. The information in the registry shall be made available to the public.
(b) The county clerk of each county is authorized to promulgate reasonable
rules, procedures, and forms for purposes of creating and maintaining the
registry and for access to the registry information by members of the public.
In counties with 3,000,000 or more inhabitants, any owner of a certificate of
purchase pursuant to assignment may elect whether to register that assignment
as provided in this Section, but all owners of certificates of purchase shall
be subject to the provisions of subsection (d) of this Section. In counties
with less than 3,000,000 inhabitants, the county clerk shall provide by rule
whether registration of assignments of certificates of purchase shall be
elective or mandatory.
(c) The owner of a certificate of purchase pursuant to assignment, in order
to register that assignment, shall submit to the county clerk the owner's name,
address, and telephone number in accordance with any rules, procedures, and
forms promulgated by the clerk. Any registered owner of a certificate of
purchase may update the registration at any time without charge by submitting
to the county clerk any lawful change of name, address, or telephone number.
(d) If notice is required to be given to the owner of the certificate of
purchase in any proceeding, whether judicial or administrative, affecting a tax
sale conducted under any provision of this Code, the notice may be directed to
the most recent owner of the certificate of purchase appearing in the county
clerk's registry under this Section. Any notice that has been directed as
provided in this Section shall be conclusively presumed to be properly directed
to the owner of the certificate of purchase for all purposes related to the
proceeding in which the notice is given. No objection or assertion by any
assignee of a certificate of purchase in any proceeding shall be heard on
grounds that a notice to the tax purchaser was misdirected, unless that
assignee's current and lawful name, address, and telephone number were
submitted to the county clerk's registry at the time of the notice in question.
(e) The county clerk may assess an automation fee of no more than $10 to be
paid by the owner of the certificate of purchase for each assignment of the
certificate that is registered under this Section. The fee shall be collected
in the same manner as other fees and costs and shall be held by the county
clerk in a fund for purposes of automating his or her office. The fee provided
for under this Section shall not be chargeable to the cost of redemption under
Section 21-355 nor shall it be posted under Section 21-360 of this Code.
(Source: P.A. 92-729, eff. 7-25-02.)
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(35 ILCS 200/21-252)
Sec. 21-252.
Index of tax sale records.
The county clerk may make an index
of tax-sale records. The index shall be kept in the county clerk's office as a
public record, open to inspection during office hours.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/21-253) Sec. 21-253. Annual tax sale postponed. Notwithstanding any other provision of law, in counties with less than 3,000,000 inhabitants, the annual tax sale that would ordinarily be held in calendar year 2020 shall be held no earlier than (i) 120 days after the effective date of this amendatory Act of the 101st General Assembly or (2) 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.) |
(35 ILCS 200/21-255)
Sec. 21-255.
County clerk's books and records - Prima facie evidence.
The
books and records of the county clerk, or copies thereof, certified by the
clerk, shall be prima facie evidence to prove the sale of any property for
taxes or special assessments, the redemption of the property, or payment of
taxes or special assessments thereon.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/Art. 21 Div. 5 heading) Division 5.
Scavenger sales; procedures
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(35 ILCS 200/21-260)
Sec. 21-260. Collector's scavenger sale. Upon the county collector's
application under Section 21-145, to be known as the Scavenger Sale
Application, the Court shall enter judgment for the general taxes, special
taxes, special assessments, interest, penalties and costs as are included in
the advertisement and appear to be due thereon after allowing an opportunity to
object and a hearing upon the objections as provided in Section 21-175, and
order those properties sold by the County Collector at public sale, or by electronic automated sale if the collector chooses to conduct an electronic automated sale pursuant to Section 21-261, to the
highest bidder for cash, notwithstanding the bid may be less than the full
amount of taxes, special taxes, special assessments, interest, penalties and
costs for which judgment has been entered.
(a) Conducting the sale; bidding. All properties shall be offered for
sale in consecutive order as they appear in the delinquent list. The minimum
bid for any property shall be $250 or one-half of the tax if the total
liability is less than $500. For in-person scavenger sales, the successful bidder shall pay the
amount of the minimum bid to the County Collector by the end of the business day on which the bid was placed. That amount shall be paid in cash, by certified or
cashier's check, by money order, or, if the
successful bidder is a governmental unit, by a check issued by that
governmental unit. For electronic automated scavenger sales, the successful bidder shall pay the minimum bid amount by the close of the business day on which the bid was placed. That amount shall be paid online via ACH debit or by the electronic payment method required by the county collector. For in-person scavenger sales, if the bid exceeds the minimum bid, the
successful bidder shall pay the balance of the bid to the county collector in
cash, by certified or cashier's check, by money order, or, if the
successful bidder is a governmental unit, by a check issued by that
governmental unit
by the close of the
next business day. For electronic automated scavenger sales, the successful bidder shall pay, by the close of the next business day, the balance of the bid online via ACH debit or by the electronic payment method required by the county collector. If the minimum bid is not paid at the time of sale or if
the balance is not paid by the close of the next business day, then the sale is
void and the minimum bid, if paid, is forfeited to the county general fund. In
that event, the property shall be reoffered for sale within 30 days of the last
offering of property in regular order. The collector shall make available to
the public a list of all properties to be included in any reoffering due to the
voiding of the original sale. The collector is not required to serve or
publish any other notice of the reoffering of those properties. In the event
that any of the properties are not sold upon reoffering, or are sold for less
than the amount of the original voided sale, the original bidder who failed to
pay the bid amount shall remain liable for the unpaid balance of the bid in an
action under Section 21-240. Liability shall not be reduced where the bidder
upon reoffering also fails to pay the bid amount, and in that event both
bidders shall remain liable for the unpaid balance of their respective bids. A
sale of properties under this Section shall not be final until confirmed by the
court.
(b) Confirmation of sales. The county collector shall file his or her
report of sale in the court within 30 days of the date of sale of each
property. No notice of the county collector's application to confirm the sales
shall be required except as prescribed by rule of the court. Upon
confirmation, except in cases where the sale becomes void under Section 22-85,
or in cases where the order of confirmation is vacated by the court, a sale
under this Section shall extinguish the in rem lien of the general taxes,
special taxes and special assessments for which judgment has been entered and a
redemption shall not revive the lien. Confirmation of the sale shall in no
event affect the owner's personal liability to pay the taxes, interest and
penalties as provided in this Code or prevent institution of a proceeding under
Section 21-440 to collect any amount that may remain
due after the sale.
(c) Issuance of tax sale certificates. Upon confirmation of the sale, the
County Clerk and the County Collector shall issue to the purchaser a
certificate of purchase in the form prescribed by Section 21-250 as near as may
be. A certificate of purchase shall not be issued to any person who is
ineligible to bid at the sale or to receive a certificate of purchase under
Section 21-265.
(d) Scavenger Tax Judgment, Sale and Redemption Record; sale of
parcels not sold. The county collector shall prepare a Scavenger Tax Judgment,
Sale and Redemption Record. The county clerk shall write or stamp on the
scavenger tax judgment, sale, forfeiture and redemption record opposite the
description of any property offered for sale and not sold, or not confirmed for
any reason, the words "offered but not sold". The properties which are offered
for sale under this Section and not sold or not confirmed shall be offered for
sale annually thereafter in the manner provided in this Section until sold,
except in the case of mineral rights, which after 10 consecutive years of
being offered for sale under this Section and not sold or confirmed shall
no longer be required to be offered for sale. At
any time between annual sales the County Collector may advertise for sale any
properties subject to sale under judgments for sale previously entered under
this Section and not executed for any reason. The advertisement and sale shall
be regulated by the provisions of this Code as far as applicable.
(e) Proceeding to tax deed. The owner of the certificate of purchase shall
give notice as required by Sections 22-5 through 22-30, and may extend the
period of redemption as provided by Section 21-385. At any time within 6 months
prior to expiration of the period of redemption from a sale under this Code,
the owner of a certificate of purchase may file a petition and may obtain a tax
deed under Sections 22-30 through 22-55. All proceedings for the issuance of
a tax deed and all tax deeds for properties sold under this Section shall be
subject to Sections 22-30 through 22-55. Deeds issued under this Section are
subject to Section 22-70. This Section shall be liberally construed so that the deeds provided for in this Section convey merchantable title.
(f) Redemptions from scavenger sales. Redemptions may be made from sales
under this Section in the same manner and upon the same terms and conditions as
redemptions from sales made under the County Collector's annual application for
judgment and order of sale, except that in lieu of penalty the person redeeming
shall pay interest as follows if the sale occurs before September 9, 1993:
(1) If redeemed within the first 2 months from the | ||
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(2) If redeemed between 2 and 6 months from the date | ||
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(3) If redeemed between 6 and 12 months from the date | ||
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(4) If redeemed between 12 and 18 months from the | ||
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(5) If redeemed between 18 and 24 months from the | ||
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(6) If redeemed after 24 months from the date of | ||
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If the sale occurs on or after September 9,
1993, the person redeeming shall pay interest on that part of the amount for
which the property was sold equal to or less than the full amount of delinquent
taxes, special assessments, penalties, interest, and costs, included in the
judgment and order of sale as follows:
(1) If redeemed within the first 2 months from the | ||
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(2) If redeemed at any time between 2 and 6 months | ||
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(3) If redeemed at any time between 6 and 12 months | ||
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(4) If redeemed at any time between 12 and 18 months | ||
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(5) If redeemed at any time between 18 and 24 months | ||
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(6) If redeemed after 24 months from the date of | ||
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The person redeeming shall not be required to pay any interest on any part
of the amount for which the property was sold that exceeds the full amount of
delinquent taxes, special assessments, penalties, interest, and costs included
in the judgment and order of sale.
Notwithstanding any other provision of this Section, except for
owner-occupied single family residential units which are condominium units,
cooperative units or dwellings, the amount required to be paid for redemption
shall also include an amount equal to all delinquent taxes on the property
which taxes were delinquent at the time of sale. The delinquent taxes shall be
apportioned by the county collector among the taxing districts in which the
property is situated in accordance with law. In the event that all moneys
received from any sale held under this Section exceed an amount equal to all
delinquent taxes on the property sold, which taxes were delinquent at the time
of sale, together with all publication and other costs associated with the
sale, then, upon redemption, the County Collector and the County Clerk shall
apply the excess amount to the cost of redemption.
(g) Bidding by county or other taxing districts. Any taxing district may
bid at a scavenger sale. The county board of the county in which properties
offered for sale under this Section are located may bid as trustee for all
taxing districts having an interest in the taxes for the nonpayment of which
the parcels are offered. The County shall apply on the bid the unpaid taxes due
upon the property and no cash need be paid. The County or other taxing district
acquiring a tax sale certificate shall take all steps necessary to acquire
title to the property and may manage and operate the property so acquired.
When a county, or other taxing district within the county, is a petitioner
for a tax deed, no filing fee shall be required on the petition. The county as
a tax creditor and as trustee for other tax creditors, or other taxing district
within the county shall not be required to allege and prove that all taxes and
special assessments which become due and payable after the sale to the county
have been paid. The county shall not be required to pay the subsequently
accruing taxes or special assessments at any time. Upon the written request of
the county board or its designee, the county collector shall not offer the
property for sale at any tax sale subsequent to the sale of the property to the
county under this Section. The lien of taxes and special assessments which
become due and payable after a sale to a county shall merge in the fee title of
the county, or other taxing district, on the issuance of a deed. The County may
sell the properties so acquired, or the certificate of purchase thereto, and
the proceeds of the sale shall be distributed to the taxing districts in
proportion to their respective interests therein. The presiding officer of the
county board, with the advice and consent of the County Board, may appoint some
officer or person to attend scavenger sales and bid on its behalf.
(h) Miscellaneous provisions. In the event that the tract of land or lot
sold at any such sale is not redeemed within the time permitted by law and a
tax deed is issued, all moneys that may be received from the sale of
properties in excess of the delinquent taxes, together with all publication
and other costs associated with the sale,
shall, upon petition of any interested party to the court that issued the tax
deed, be distributed by the County Collector pursuant to order of the court
among the persons having legal or equitable interests in the property according
to the fair value of their interests in the tract or lot. Section 21-415 does
not apply to properties sold under this Section.
Appeals may be taken from the orders and judgments entered under this Section
as in other civil cases. The remedy herein provided is in addition to other
remedies for the collection of delinquent taxes. (i) The changes to this Section made by Public Act 95-477 apply only to matters in which a
petition for tax deed is filed on or after June 1, 2008 (the effective date
of Public Act 95-477).
(j) The changes to this Section made by this amendatory Act of the 102nd General Assembly apply to matters in which a petition for tax deed is filed on or after the effective date of this amendatory Act of the 102nd General Assembly. Failure of any party or any public official to comply with the changes made to this Section by Public Act 102-528 does not invalidate any tax deed issued prior to the effective date of this amendatory Act of the 102nd General Assembly. (Source: P.A. 102-519, eff. 8-20-21; 102-528, eff. 1-1-22; 102-813, eff. 5-13-22; 102-1003, eff. 5-27-22.)
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(35 ILCS 200/21-261) Sec. 21-261. Scavenger sale automation. Beginning in calendar year 2021, for every scavenger sale held pursuant to Section 21-260 of this Code, the county collector may employ any electronic automated means that the collector deems appropriate, provided that any electronic automated bidding system so used shall be programmed to accept the highest cash bid made by an eligible tax purchaser. If the county collector conducts the scavenger sale using an electronic automated bidding system, no personal attendance by bidders will be required at the scavenger sale. If automated means are used, all hardware and software used with respect to those automated means must be certified by the Department and re-certified by the Department every 5 years.
(Source: P.A. 102-519, eff. 8-20-21.) |
(35 ILCS 200/21-265)
Sec. 21-265. Scavenger sale; persons ineligible to bid or purchase. No person, except a unit of local government, shall be eligible to bid
or receive a certificate of purchase at any sale under Section 21-260 unless
that person has completed and delivered to the county clerk a true, accurate
and complete application for certificate of purchase which shall affirm that:
(1) the person has not bid upon or applied to | ||
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(2) the person is not, nor is he or she the agent | ||
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(3) the person, although otherwise eligible to bid, | ||
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(Source: P.A. 100-863, eff. 8-14-18.)
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(35 ILCS 200/21-270)
Sec. 21-270.
Scavenger sale registration.
No person, except a unit of local
government, shall be eligible to bid or to receive a certificate of purchase
who did not register with the county collector at least 5 business days in
advance of the first day of the sale under Section 21-260. The collector may
charge, for each registration, a fee of not more than $50 in counties with less
than 3,000,000 inhabitants and not more than $100 in counties of 3,000,000 or
more inhabitants. Registration shall be made upon such forms and according to
such regulations as the county collector deems necessary in order to effect
complete and accurate disclosure of the identity of all persons beneficially
interested, directly or indirectly, in each sale under Section 21-260. The
information to be disclosed shall include, but not be limited to, the name,
address and telephone number of the purchaser to whom the clerk and collector
will be requested to issue a certificate of purchase; if the purchaser is a
corporation, the place of incorporation and the names and addresses of its
shareholders unless the corporation is publicly held; if the purchaser is a
partnership, the names and addresses of all general and limited partners; if
the purchaser is doing business under an assumed business name, the county
where such name is registered and the names, addresses and telephone numbers of
all persons having an ownership interest in the business; and the identity and
location of any other tax delinquent property owned by the bidder and
purchaser.
Every application for certificate of purchase and form for registration
authorized and required by this Section and Section 21-275 shall be executed
under penalty of perjury as though under oath or affirmation, but no
acknowledgement is required.
(Source: P.A. 86-949; 87-669; 88-455.)
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(35 ILCS 200/21-275)
Sec. 21-275.
Scavenger sale; application for certificate of purchase.
The application for certificate of purchase shall be executed by the
purchaser and by any individual bidder acting in the purchaser's behalf.
The application shall be initially executed and delivered to the county
clerk at the time of registration for the sale as provided in this Section.
Before receiving any certificate of purchase, each purchaser and
individual bidder acting in the purchaser's behalf shall sign and deliver
to the county clerk a schedule or schedules of the properties
for which that purchaser has successfully bid and is applying to purchase,
which schedule(s) shall be attached to and incorporated within the
application. The schedule(s) shall be accompanied by a fee, for each
property listed, of $10 in counties with less than 3,000,000 inhabitants and
$20 in counties with 3,000,000 or more inhabitants. The application and
schedule(s) shall be in substantially the following form:
APPLICATION FOR CERTIFICATE OF PURCHASE
Date of Application: ...............Name of Purchaser: .................Address: ...........................Name of Bidder: ....................Address: ...........................
I (we) hereby apply to the County Clerk and County Treasurer of .....
County for issuance of a certificate of purchase for each of the properties
on the attached schedule(s), and state as follows:
1. I (we) made (or authorized) the successful bid on each property listed on
the attached schedule(s) at the sale of delinquent properties under Section
21-260 of the Property Tax Code conducted by the County Treasurer
of ..... County, Illinois, on the dates indicated for each property on the
schedule(s).
2. At least 5 business days before the first day of this sale, I (we)
submitted a truthful, accurate and complete registration to the Treasurer of
..... County on the form(s) and according to the regulations prescribed by
the Treasurer's office.
3. Neither I (we) nor any person or firm identified in the registration
submitted to the Treasurer of ..... County was an owner or agent of an
owner, mortgagee or agent of a mortgagee, lienholder or agent of a
lienholder, holder of beneficial interest or agent of a holder of a
beneficial interest in or of any property identified on the schedule(s)
attached to this application on January 1st of any years for which taxes
were delinquent at the time of my (our) bid(s) described in the schedule(s).
4. Neither I (we) nor any person or firm identified in the registration
submitted to the Treasurer of ..... County was an owner or agent of an
owner, mortgagee or agent of a mortgagee, lienholder or agent of a
lienholder, holder of a beneficial interest or agent of a holder of a
beneficial interest in or of the property identified on the schedule(s)
attached to this application at the time of the bid(s) described in the
schedule.
5. Neither I (we) nor any person or firm identified in the registration
submitted to the Treasurer of ..... County was an owner or agent for an
owner, or party or agent for a party responsible for the payment of
delinquent taxes, on any property in the county which was tax delinquent or
forfeited for all or any part of each of 2 or more years when the registration
was submitted.
6. Neither I (we) nor any person acting in my (our) behalf has twice
failed to complete a purchase at the sale during which the properties on
the attached schedule(s) were offered by failing to immediately pay a
minimum bid or by failing to pay the balance of a bid for any property
within one business day thereafter.
I (we) hereby affirm that I (we) have read this application and that the
statements made in it are personally known by me (us) to be true, accurate
and complete, under penalty of perjury as provided by law.
I (we) further understand that this application shall be void unless the
schedule(s) of properties referred to in the application is (are) completed
and delivered to the County Clerk.
........................Dated: ..............(Signature of Purchaser)........................Dated: ..............(Signature of Bidder)
SCHEDULE OF PROPERTIES
Permanent Index NumberDate of Bid(insert number)(insert date)
I (we) hereby affirm that I (we) successfully bid upon the above
properties at the sale conducted by the County Treasurer of ..... County on
the indicated dates, and I (we) request that the County Clerk of .....
County attach this schedule to my (our) application for certificate of
purchase dated ......
Signed under penalty of perjury as provided by law:
........................Dated: ..............(Signature of Purchaser)........................Dated: ..............(Signature of Bidder)
(Source: P.A. 86-949; 87-669; 88-455.)
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(35 ILCS 200/21-280)
Sec. 21-280.
Scavenger sale; ineligible bid; liability.
(a) Any person who is ineligible under Section 21-265 to bid or to receive a
certificate of purchase from a sale under Section 21-260, who nevertheless
registers to bid or bids or receives or acquires ownership of a certificate of
purchase from a sale, and any person who registers to bid or bids at a sale on
behalf of an ineligible person, shall be personally liable, jointly and
severally, in a sum equal to the full amount of delinquent or forfeited general
taxes, special taxes or special assessments, interest, penalties, and costs for
which the judgment for sale under Section 21-260 was entered. The liability
provided by this Section shall be in addition to the liability for the general
taxes imposed by Section 9-175 through 9-185 and shall not be offset by
any other payment of the taxes.
(b) The state's attorney of the county in which the sale under Section
21-260 was conducted may bring an action in the name of the People of the State
of Illinois against the person and, upon a finding of liability under this
Section, the court shall enter judgment against the person in a sum equal to
the full amount of delinquent or forfeited general taxes, special taxes or
special assessments, interest, penalties, and costs for which judgment for sale
under Section 21-260 was entered, together with the costs of the action and
reasonable attorney's fees. The proceeds of any judgment under this Section
shall be paid into the county general fund.
(Source: P.A. 86-949; 88-455.)
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(35 ILCS 200/21-285)
Sec. 21-285.
Tax scavenger sale fraud; definitions.
For purposes of Section
21-290:
(1) "Ownership interest" means any title or other | ||
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(2) "Nonownership interest" means any interest in | ||
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(3) "Real property" has the same meaning as defined | ||
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(4) "Beneficial interest" and "land trust" have the | ||
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(Source: P.A. 86-949; 88-455.)
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(35 ILCS 200/21-290)
Sec. 21-290.
Offense of scavenger sale fraud.
A person commits the offense
of tax sale fraud who knowingly:
(a) enters a bid or authorizes or procures the entry | ||
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(b) acquires, or attempts to acquire, ownership of | ||
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(c) conveys or assigns any certificate of purchase | ||
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(d) makes a false statement in any application for | ||
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(e) forfeits 2 or more bids at any one sale under | ||
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Tax sale fraud is a Class A misdemeanor. A subsequent conviction for tax
sale fraud as defined in subsections (a) through (d) of this Section is a Class
4 felony.
(Source: P.A. 86-949; 88-455.)
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(35 ILCS 200/Art. 21 Div. 6 heading) Division 6.
Indemnity fund; sales in error
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(35 ILCS 200/21-295)
Sec. 21-295. Creation of indemnity fund.
(a) In counties of less than 3,000,000 inhabitants, each person
purchasing any property at a sale under this Code shall pay
to the County Collector, prior to the issuance of any certificate of purchase,
an indemnity fee set by the county collector of not more than $20 for each item purchased. A like sum shall be paid for each year
that all or a portion of
subsequent taxes are paid by the tax purchaser
and posted to
the tax judgment, sale, redemption and forfeiture record where the underlying
certificate of purchase is recorded.
(a-5) In counties of 3,000,000 or more inhabitants, each person purchasing
property at a
sale under this Code shall pay to the County Collector a
nonrefundable fee of $80
for each item purchased plus an additional sum equal to 5% of the taxes,
interest, and penalties paid
under Section 21-240. In these counties, the certificate holder shall also pay
to the County Collector a fee of $80 for each year that all or a portion of
subsequent taxes are paid by the tax purchaser and posted to the tax judgment,
sale, redemption, and forfeiture record.
The changes to this subsection made by this amendatory Act of the 91st
General Assembly are not a new enactment, but declaratory of existing law.
(b) The amount paid prior to issuance of the certificate of purchase
pursuant to subsection (a) or (a-5) shall be included in the purchase price of
the property in the
certificate of purchase and all amounts paid under this Section shall be
included in the amount
required to redeem under Section 21-355, except for the nonrefundable $80 fee for each item purchased at the tax sale as provided in this Section.
Except as otherwise provided in subsection (b) of Section 21-300, all
money received under subsection (a) or (a-5) shall be paid by the Collector
to the
County Treasurer of the County in which the land is situated, for the purpose
of an indemnity fund. The County Treasurer, as trustee of that fund, shall
invest all of that fund, principal and income, in his or her hands from time to
time, if not immediately required for payments of indemnities under subsection
(a) of Section 21-305, in investments permitted by the Illinois State Board of
Investment under Article 22A of the Illinois Pension Code. The county
collector shall report annually to the county clerk on the condition and
income of the fund. The indemnity fund shall be held to satisfy judgments
obtained against the County Treasurer, as trustee of the fund. No payment shall
be made from the fund, except upon a judgment of the court which ordered the
issuance of a tax deed.
(Source: P.A. 100-1070, eff. 1-1-19; 101-659, eff. 3-23-21.)
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(35 ILCS 200/21-300)
Sec. 21-300.
Amount to be retained in indemnity fund.
(a) The county board in each county shall determine the amount of the fund
to be maintained in that county, which amount shall not be less than 0.03% of
the total assessed valuation, as equalized by the Department, of property
within the County, or $50,000, whichever is greater, and shall not be greater
than $1,000,000 in counties with less than 3,000,000 inhabitants, and not
greater than $2,000,000 in counties with 3,000,000 or more inhabitants. Any
moneys accumulated by the County Treasurer in excess of the amount so
established, as trustee of the fund, shall be paid by him or her annually to
the general fund of the County.
(b) In counties in which a Tort Liability Fund is established, all sums of
money received under subsection (a) of Section 21-295 may be deposited in the
general fund of the county for general county governmental purposes, if the
county board provides by ordinance that the indemnity required by this Section
shall be provided by the Tort Liability Fund.
(Source: P.A. 86-1028; 86-1431; 88-455.)
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(35 ILCS 200/21-305)
Sec. 21-305. Payments from Indemnity Fund.
(a) Any owner of property sold under any provision of this Code who
sustains loss or damage by
reason of the issuance of a tax deed under Section 21-445 or 22-40 and who is
barred or is in any way
precluded from bringing an action for the recovery of the property shall have
the right to indemnity for the
loss or damage sustained, limited as follows:
(1) An owner who resided on property that contained 4 | ||
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An owner of a property that contained 4 or less | ||
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(2) An owner who sustains the loss or damage of any | ||
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(3) In determining the fair cash value of property | ||
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(4) If an award made under paragraph (1) or (2) is | ||
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(b) Indemnity fund; subrogation.
(1) Any person claiming indemnity hereunder shall | ||
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(2) The County Treasurer, as Trustee of the indemnity | ||
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(c) Any contract involving the proceeds of a judgment for indemnity under
this Section, between the
tax deed grantee or its successors in title and the indemnity petitioner or his
or her successors, shall be in
writing. In any action brought under Section 21-305, the Collector shall be
entitled to discovery regarding,
but not limited to, the following:
(1) the identity of all persons beneficially | ||
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(2) the time period during which the contract was | ||
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(3) the name and address of each natural person who | ||
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(4) the existence of an agreement for payment of | ||
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Any information disclosed during discovery may be subject to protective order
as deemed appropriate by
the court. The terms of the contract shall not be used as evidence of value.
(d) A petition of indemnity under this Section must be filed within 10 years after the date the tax deed was issued. (Source: P.A. 97-557, eff. 7-1-12.)
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(35 ILCS 200/21-306)
Sec. 21-306.
Indemnity fund fraud.
(a) A person commits the offense of indemnity fund fraud when that person
knowingly:
(1) offers or agrees to become a party to, or to | ||
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(2) fraudulently induces a party to forego bringing | ||
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(3) makes a deceptive misrepresentation during the | ||
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(4) conspires to violate any of the provisions of | ||
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(b) Commission of any one act described in subsection (a) is a Class A
misdemeanor. Commission of more than one act described in subsection (a)
during a single course of conduct is a Class 4 felony. A second or
subsequent conviction for violation of any portion of this Section is a
Class 4 felony.
(c) The State's Attorney of the county in which a judgment for
indemnity under Section 21-305 is entered may bring a civil action in the
name of the People of the State of Illinois against a person who violates
paragraph (1), (2), or (3) of subsection (a). Upon a finding of liability
in the action the court shall enter judgment in favor of the People in a
sum equal to three times the amount of the judgment for indemnity, together
with
costs of the action and reasonable attorney's fees. The proceeds of any
judgment under this subsection shall be paid into the general fund of the
county.
(Source: P.A. 91-564, eff. 8-14-99.)
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(35 ILCS 200/21-310)
Sec. 21-310. Sales in error.
(a) When, upon application of the county collector, the owner of the
certificate of purchase, the holder of a 5% lien issued pursuant to Section 21-240, or a
municipality which owns or has owned the property ordered sold, it appears to
the satisfaction of the court which ordered the property sold that any of the
following subsections are applicable, the court shall declare the sale to be a
sale in error:
(1) the property was not subject to taxation, or all | ||
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(2) the taxes or special assessments had been paid | ||
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(3) there is a double assessment;
(4) the description is void for uncertainty;
(5) the assessor, chief county assessment officer, | ||
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(5.5) the owner of the homestead property had | ||
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(6) a voluntary or involuntary petition was filed by | ||
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(7) the property is owned by the United States, the | ||
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(8) the owner of the property is a reservist or | ||
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(b) When, upon application of the owner of the certificate of purchase
only, it appears to the satisfaction of the court which ordered the property
sold that any of the following subsections are applicable, the court shall
declare the sale to be a sale in error:
(1) A voluntary or involuntary petition under the | ||
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(2) The improvements upon the property sold have been | ||
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(3) There is an interest held by the United States in | ||
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(4) The real property contains a hazardous substance, | ||
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Whenever a court declares a sale in error under this subsection (b), the State's attorney shall promptly notify the county collector in writing. (c) When the county collector discovers, prior to the expiration of the period of redemption, that a tax sale
should not have occurred for one or more of the reasons set forth in
subdivision (a)(1), (a)(2), (a)(3), (a)(4), (a)(5.5), (a)(6), (a)(7), or (a)(8) of this Section, the county
collector shall notify the last known owner of the tax certificate by
certified and regular mail, or other means reasonably calculated to provide
actual notice, that the county collector intends to declare an administrative
sale in error and of the reasons therefor, including documentation sufficient
to establish the reason why the sale should not have occurred. The owner of the
certificate of purchase may object in writing within 28 days after the date of
the mailing by the county collector. If an objection is filed, the county
collector shall not administratively declare a sale in error, but may apply to
the circuit court for a sale in error as provided in subsection (a) of this
Section. Thirty days following the receipt of notice by the last known owner of
the certificate of purchase, or within a reasonable time thereafter, the county
collector shall make a written declaration, based upon clear and convincing
evidence, that the taxes were sold in error and shall deliver a copy thereof to
the county clerk within 30 days after the date the declaration is made for
entry in the tax judgment, sale, redemption, and forfeiture record pursuant to
subsection (d) of this Section. The county collector shall promptly notify the
last known owner of the certificate of purchase of the declaration by regular
mail and shall, except if the certificate was issued pursuant to a no-cash bid, promptly pay the amount of the tax sale, together with interest
and costs as provided in Section 21-315, upon surrender of the original
certificate of purchase.
(d) If a sale is declared to be a sale in error for any reason set forth in Section 22-35, Section 22-50, or subdivision (a)(5), (b)(2), or (b)(4) of this Section, the tax certificate shall be forfeited to the county as trustee pursuant to Section 21-90 of this Code, unless the county collector informs the county and the county clerk in writing that the tax certificate shall not be forfeited to the county as trustee. The county
clerk shall make entry in the tax judgment, sale, redemption and
forfeiture record, that the property was erroneously sold and that the tax certificate is forfeited to the county pursuant to Section 21-90, and the county
collector shall, on demand of the owner of the certificate of purchase, refund
the amount paid, except for the nonrefundable $80 fee paid, pursuant to Section 21-295, for each item purchased at the tax sale, pay any interest and costs as may be ordered under Sections
21-315 through 21-335, and cancel the certificate so far as it relates to the
property. The county collector shall deduct from the accounts of the
appropriate taxing bodies their pro rata amounts paid.
(e) Whenever the collector declares an administrative sale in error under this Section, the collector must send a copy of the declaration of the administrative sale in error, and documentation sufficient to establish the reason why the sale should not have occurred, to the government entity responsible for maintaining assessment books and property record cards for the subject property. That entity must review the documentation sent by the collector, make a determination as to whether an update to the assessment books or property record cards is necessary to prevent a recurrence of the sale in error, and update the assessment books or property record cards as appropriate. (f) Whenever a court declares a sale in error under this Section, the State's attorney must send a copy of the application and order declaring the sale in error to the county collector, the county clerk, and the government entity responsible for maintaining the assessment books and property record cards for the subject property. The collector, the county clerk, and the other government entity must each review the application and order sent by the State's attorney and make a determination as to whether an update to its respective records is necessary to prevent a recurrence of the sale in error, and update its records as appropriate. The changes made to this Section by this amendatory Act of the 103rd General Assembly apply to matters concerning tax certificates issued on or after the effective date of this amendatory Act of the 103rd General Assembly. (Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/21-315)
Sec. 21-315. Refund of costs; interest on refund.
(a) If a sale in
error under Section 21-310, 22-35, or 22-50
is declared, the amount refunded
shall also include all costs paid by the owner of the
certificate of
purchase or his or her assignor which were posted to the tax judgment, sale,
redemption and forfeiture record, except that if the sale in error is declared under Section 22-50, in counties of 3,000,000 or more inhabitants the amount refunded shall not include the $100 fee paid in accordance with Section 21-330.
(b) In those cases which arise solely under grounds set forth in Section
21-310, the amount refunded shall also include
interest
on the refund of the amount paid
for the certificate of purchase, except as otherwise provided in this Section.
Interest shall be awarded and paid to the tax purchaser at the rate of 1% per
month from the date of sale to the date of payment, or in an amount equivalent
to the penalty interest which would be recovered on a redemption at the time of
payment pursuant to the order for sale in error, whichever is less. Interest
shall not be paid when the sale in error is made pursuant to Section 22-35, Section 22-50, subdivision (a)(5), (b)(1), (b)(2), or (b)(4) of Section 21-310, any ground
not enumerated in Section 21-310, or in any other case where the court
determines that the
tax purchaser had actual knowledge prior to the sale of the grounds on which
the sale is declared to be erroneous.
(c) When the county collector files a petition for sale in error under
Section 21-310 and mails a notice thereof by
certified or registered mail to the
last known owner of the certificate of purchase, any interest otherwise
payable under this Section shall cease to accrue as of the date the
petition is filed, unless the tax purchaser agrees to an order for sale in
error upon the presentation of the petition to the court. Notices under
this subsection may be mailed to the last known owner of the
certificate of
purchase. When the
owner of the certificate of purchase contests the collector's petition
solely to determine whether the grounds for sale in error are such as to
support a claim for interest, the court may direct that the principal
amount of the refund be paid to the owner of the certificate of purchase
forthwith. If the court thereafter determines that a claim for interest
lies under this Section, it shall award such interest from the date of sale
to the date the principal amount was paid. If the owner of the certificate of purchase files an objection to the county collector's intention to declare an administrative sale in error, as provided under subsection (c) of Section 21-310, and, thereafter, the county collector elects to apply to the circuit court for a sale in error under subsection (a) of Section 21-310, then, if the circuit court grants the county collector's application for a sale in error, the court may not award interest to the owner of the certificate of purchase for the period after the mailing date of the county collector's notice of intention to declare an administrative sale in error.
(Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/21-320)
Sec. 21-320.
Refund of other taxes paid by holder of certificate of
purchase.
If a sale in error under Section 21-310, 22-35, or 22-50 is declared, the
amount refunded shall also include other taxes paid or redeemed by the owner of
the certificate
of purchase or
his or her assignor subsequent to the tax sale, together with
interest on those other taxes under the same terms as interest is
otherwise
payable under Section 21-315. The interest under this subsection shall be
calculated at the rate of 1% per month from the date the other taxes
were paid and not from the date of sale. The collector shall take credit
in settlement of his or her accounts for the refund of the other taxes as in
other cases of sale in error under Section 21-310.
(Source: P.A. 92-224, eff. 1-1-02; 92-729, eff. 7-25-02.)
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(35 ILCS 200/21-325)
Sec. 21-325.
Payment of interest - Counties of 3,000,000 or
more. In counties with 3,000,000 or more inhabitants, all payments of
interest or costs under Sections 21-315 and 21-320
and subsection (c) of Section 21-310
shall be paid as provided in
Sections 21-330, 21-335 and 21-340. In all other counties, the county
treasurer may determine in his or her discretion whether payment of interest
and costs shall be made as provided in Sections 21-330, 21-335 and 21-340. In
the other counties, where the treasurer determines not to make payment as
provided in those subsections, the treasurer shall pay any interest or costs
under this Section pro rata from those accounts where the principal
refund of the tax sale purchase price under Section 21-310 is taken.
(Source: P.A. 92-729, eff. 7-25-02.)
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(35 ILCS 200/21-330)
Sec. 21-330. Fund for payment of interest. In all counties of less than 3,000,000 inhabitants, the county board, by resolution, may impose a fee for payment of interest and costs. Each person purchasing any property at a sale under this Code shall pay to the county collector, prior to the issuance of any certificate of purchase, a fee of up to $60 for each item purchased.
Each person purchasing
any
property at a sale held under this Code in a county with 3,000,000 or more
inhabitants shall pay to the county collector,
prior to the issuance of any certificate of purchase, a fee of $100 for each
item purchased. That amount shall be included in the
price paid for the certificate of purchase and the amount required to redeem
under Section 21-355.
All sums of money received under this Section shall be paid by the
collector to the county treasurer of the county in which the property is
situated for deposit into a special fund. It
shall be the duty of the county treasurer, as trustee of the fund, to
invest the principal and income of the fund from time to time, if not
immediately required for payments under this Section, in investments as are
authorized by Sections 3-10009 and 3-11002 of the Counties Code. The fund
shall be held to pay interest and costs
by the county treasurer as trustee of the fund. No payment shall be made
from the fund except by order of the court declaring a sale in error under
Section 21-310, 22-35, or 22-50
or by declaration of the county collector under subsection (c) of Section
21-310.
Payments under this Section are subject to the provisions of subsection (a) of Section 21-315 concerning sales in error declared under Section 22-50 in counties of 3,000,000 or more inhabitants. Any moneys accumulated in the fund by the county treasurer in excess of (i) $100,000 in counties with 250,000 or less inhabitants or (ii) $500,000 in counties with more than 250,000 inhabitants shall be paid each year prior to the commencement of the
annual tax sale, first to satisfy
any existing unpaid judgments entered pursuant to Section 21-295, and any funds
remaining thereafter shall be paid to the general fund of the county.
(Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/21-335)
Sec. 21-335.
Claims for interest and costs.
Any person
claiming interest or costs under Sections 21-315 through 21-330 shall
include the claim in his or her petition for sale in error
under Section 21-310, 22-35, or 22-50. Any claim for interest or costs
which is not included in
the petition is waived. Interest or costs may be awarded,
however, to
the extent
permitted by this Section upon a sale in error petition filed by the
county collector
or municipality or upon a declaration by the county collector pursuant to
subsection (c) of Section 21-310,
without requiring a separate filing by the claimant. Any refund of interest or
costs upon the petition for sale in error
or upon a declaration by the county collector pursuant to subsection (c) of
Section 21-310
shall be
paid by the county treasurer as trustee of
the fund
created by this Section. The fund shall be the sole source for
payment and satisfaction of orders for interest or costs, except as otherwise
provided in this subsection. If the court determines that the fund has been
depleted and will not be restored in time to pay an award with reasonable
promptness, the court may authorize the collector to pay the interest portion
of the award pro rata from those accounts where the principal refund of the tax
sale purchase price under Section 21-310 is taken.
(Source: P.A. 92-224, eff. 1-1-02; 92-729, eff. 7-25-02.)
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(35 ILCS 200/21-340)
Sec. 21-340.
Recovery of amount of tax or special assessment paid by
purchaser at erroneous sale. In addition to all other remedies,
when the purchaser or assignee of a certificate of purchase that has been
declared an erroneous sale, has paid any tax or special assessment upon the
property sold, which was not paid by the owner of the
property and was not refunded to the tax purchaser or assignee by the county,
the purchaser or assignee may recover from the owner the amount he or
she paid, with 10% interest, as money paid for the owner's use.
(Source: P.A. 84-644; 88-455.)
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(35 ILCS 200/Art. 21 Div. 7 heading) Division 7.
Redemption procedures and notice requirements
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(35 ILCS 200/21-345)
Sec. 21-345.
Right of redemption.
(a) Property sold under this Code may be
redeemed only by those persons having a right of redemption as defined
in this Section and only in accordance with this Code.
A right to redeem property from any sale under this Code shall exist in any
owner or person interested in that property, other than an undisclosed
beneficiary of an Illinois land trust, whether or not the
interest in the property sold is recorded or filed. Any redemption shall
be presumed to have been made by or on behalf of the owners and persons
interested in the property and shall inure to the benefit of the persons
having the legal or equitable title to the property redeemed, subject to
the right of the person making the redemption to be reimbursed by the
persons benefited. No redemption shall be held invalid by reason of the
failure of the person redeeming to have recorded or filed the document
evidencing an interest in the property prior to redemption, other than an
undisclosed beneficiary of an Illinois land trust.
(b) Any person who desires to redeem and
does not desire to
contest the validity of a petition for tax deed may redeem
pursuant to this Section and related Sections of this Code without submitting a
written protest under Section 21-380. This subsection (b) shall be construed
as declarative of existing law and not as a new enactment.
(Source: P.A. 91-564, eff. 8-14-99.)
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(35 ILCS 200/21-350)
Sec. 21-350. Period of redemption. Property sold under this Code may be
redeemed at any time before the expiration of 2.5 years from the date of sale,
except that:
(a) If on the date of sale the property is vacant | ||
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(b) (Blank).
(c) If the period of redemption has been extended by | ||
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(Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/21-355) Sec. 21-355. Amount of redemption. Any person desiring to redeem shall deposit an amount specified in this Section with the county clerk of the county in which the property is situated, in legal money of the United States, or by cashier's check, certified check, post office money order or money order issued by a financial institution insured by an agency or instrumentality of the United States, payable to the county clerk of the proper county. The deposit shall be deemed timely only if actually received in person at the county clerk's office prior to the close of business as defined in Section 3-2007 of the Counties Code on or before the expiration of the period of redemption or by United States mail with a post office cancellation mark dated not less than one day prior to the expiration of the period of redemption. The deposit shall be in an amount equal to the total of the following: (a) the certificate amount, which shall include all | ||
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(b) the accrued penalty, computed through the date of | ||
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(1) if the redemption occurs on or before the | ||
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(2) if the redemption occurs after 6 months from | ||
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(3) if the redemption occurs after 12 months from | ||
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(4) if the redemption occurs after 18 months from | ||
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(5) if the redemption occurs after 24 months from | ||
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(6) if the redemption occurs after 30 months from | ||
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In the event that the property to be redeemed has | ||
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For counties with fewer than 3,000,000 inhabitants, | ||
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For counties with more than 3,000,000 inhabitants, if | ||
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(c) The total of all taxes, special assessments, | ||
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(d) Any amount paid to redeem a forfeiture occurring | ||
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(e) Any amount paid by the certificate holder for | ||
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(f) All fees paid to the county clerk under Section | ||
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(g) All fees paid to the registrar of titles incident | ||
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(h) All fees paid to the circuit clerk and the | ||
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(i) All fees paid for publication of notice of the | ||
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(j) All sums paid to any county, city, village or | ||
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(k) All costs and expenses of receivership under | ||
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(Source: P.A. 103-555, eff. 1-1-24; 103-592, eff. 6-7-24.) |
(35 ILCS 200/21-360)
Sec. 21-360. Posting requirements. Except as otherwise provided in Section
21-355, the county clerk shall not be required to include amounts described in
paragraphs (c) through (k) of Section 21-355 in the payment for redemption or
the amount received for redemption, nor shall payment thereof be a charge on
the property sold for taxes, unless the tax certificate holder has filed and
posted with the county clerk prior to redemption and in any event not less than
30 days prior to the expiration of the period of redemption or extended period
of redemption an official, original or duplicate receipt for payment of those
fees, costs and expenses permitted under paragraphs (c) through (k) of Section
21-355. Upon submission of an official original or duplicate receipt, the county clerk shall stamp the date upon each document received. If, in a county where the county clerk accepts electronic records, a tax certificate holder submits to the county clerk an official original or duplicate receipt as an electronic record, the county clerk shall acknowledge receipt of the record and shall provide confirmation in the same manner to the certificate holder. The confirmation from the county clerk shall indicate the date of receipt and shall serve as proof that the document was received by the county clerk. The county clerk shall not be required to include amounts described in paragraphs (c) through (k) of Section 21-355 in the payment for redemption or
the amount received for redemption, nor shall payment thereof be a charge on
the property sold for taxes, unless the purchaser or his or her assignee obtains this acknowledgement of delivery.
(Source: P.A. 100-975, eff. 8-19-18.)
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(35 ILCS 200/21-365)
Sec. 21-365.
Deficiency judgment.
If the sold property is not redeemed, a
deficiency judgment shall not be taken on account of the receivership
proceedings against the owner or owners of the property. In the event that
income to the receiver exceeds expenditures, net income is to be deposited with
the clerk of the court ordering the tax sale and shall be distributed as
determined by the court ordering the appointment of the receiver.
(Source: P.A. 86-286; 86-413; 86-418; 86-949; 86-1028;
86-1158; 86-1481; 87-145; 87-236; 87-435; 87-895; 87-1189; 88-455.)
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(35 ILCS 200/21-370)
Sec. 21-370. Redemption of forfeited property. Except as otherwise provided
in Section 21-375, any property forfeited to the county may be redeemed or sold
in the following manner:
When property has been forfeited for delinquent general taxes,
the person desiring to redeem shall apply to the county clerk who shall order
the county collector to receive from the person the amount of the forfeited
general taxes, statutory costs, interest prior to forfeiture, printer's fees
due thereon and, in addition, forfeiture interest at a rate of 12% per year or
fraction thereof. Upon presentation of the county clerk's order to the county
collector, the collector shall receive the amount due on account of forfeited
general taxes and give the person duplicate receipts, setting forth a
description of the property and amount received. One of the receipts shall be
countersigned by the county clerk and, when so countersigned, shall be evidence
of the redemption of the property. The receipt shall not be valid until it is
countersigned by the county clerk. The other receipt shall be filed by the
county clerk in his or her office, and the clerk shall make a proper entry of
the redemption of the property on the appropriate books in his or her office
and charge the amount of the redemption to the county collector.
In counties with 3,000,000 or more inhabitants, when
property has been forfeited because of the nonpayment of
delinquent special assessments, the county clerk shall collect from the person
desiring to redeem the amount due on the delinquent special assessment,
together with the interest, costs and penalties fixed by law, and shall
issue a receipt therefor setting forth a description of the property and
the amount received. The receipt shall be evidence of the redemption of
the property therein described. In addition, the city comptroller or other
officer designated and authorized by the city council, board of trustees or
other governing body of any municipal corporation which levied any special
assessment shall have power to collect the amounts due on properties
which have been forfeited, and the interest and penalties due thereon,
based upon an estimate of the cost of redemption computed by the county
clerk and at a rate to be fixed by the city council, board of trustees
or other governing body as to the interest and penalties due thereon and
shall issue a receipt therefor. The person receiving the receipt shall
file with the county clerk the receipt of the municipal officer that
such special assessments and interest and penalties have been paid. Upon
the presentation of the receipt the county clerk shall issue to the person
a certificate of cancellation setting forth a description of the property,
the special assessment warrant and installment, and the amount received by the
municipal officer. The certificate of cancellation shall be evidence
of the redemption of the property therein described. The city council, board of
trustees, or other governing body may authorize the municipal officer to waive
penalties for the first year in excess of 7%. The form of the receipt of
redemption for filing with the county clerk shall be as prescribed by law.
In counties with less than 3,000,000 inhabitants, when property has been
forfeited in whole or in part for the non-payment of delinquent special
assessments, the person desiring to redeem shall apply to the municipal
collector who shall receive the amount due on the delinquent special
assessment, together with the interest, costs and penalties fixed by law, and
issue a certificate therefor. The recipient shall file the certificate of the
municipal collector that the special assessments and the costs, interest and
penalties thereon have been paid with the county clerk. The municipal
collector's certificate of payment shall be filed by the county clerk in his or
her office and the clerk shall make a proper entry of the redemption on the
books in his or her office.
This Section 21-370 does not apply to any forfeiture that occurs on or after January 1, 2024. (Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/21-375)
Sec. 21-375.
Partial redemption of forfeited properties.
In counties with
less than 3,000,000 inhabitants, when forfeited taxes on a property remain
unpaid for one or more years, it is permissible to pay to the county or
township collector, one or more full years of back or forfeited taxes, interest
prior to forfeiture, statutory costs, printers' fees, and forfeiture interest
or penalties, attaching thereto beginning with the earliest year for which the
taxes are unpaid. In no case shall payment on account of a designated years'
taxes be accepted unless the sums due for prior years have first been paid or
are tendered at the same time.
Any person seeking to make payments under this Section shall notify the
county clerk of his or her intention in person or by agent or in writing. If
notice is given while the collector has possession of the collector's books,
the county clerk shall prepare an addendum to be presented to the collector and
attached, by the collector, to the collector's books on which the description
of the property involved appears, which addendum shall become a part of the
collector's books. If notice is given after the tax sale, but before receipt
by the county collector of the current collector's books, the county clerk
shall prepare an addendum and attach it to the Tax Judgment, Sale, Redemption,
and Forfeiture record, on which the property involved appears, which addendum
shall become a part of that record.
The addendum shall show separately, for the year or years
to be paid, (a) the amount of back or forfeited taxes, (b) interest prior
to forfeiture, (c) statutory costs and printers' fees, and (d) forfeiture
interest or penalties attaching thereto. The county clerk shall, at the
same time, order the county or town collector to receive from the person the
amount due on account of the taxes, for the year or years determined as
provided above, of the back or forfeited taxes, interest prior to forfeiture,
statutory costs, printers' fees, and forfeiture interest or penalties to date
attaching to the back or forfeited taxes.
Upon presentation of the order from the county clerk, and receipt of the
addendum if the books are in the collector's possession, the collector
shall receive the sum tendered on account of the taxes for the year or
years designated, and make out duplicate receipts therefor. The receipts
shall set forth a description of the property, the year or years paid, and
the total amount received. One copy of the receipt shall be given the
person making payment and, when countersigned by the county clerk, shall be
evidence of the payment therein set forth. The second copy
shall be filed by the county clerk in his or her office.
If the collector's books are in the collector's possession, he or she shall
enter the payment on the current collector's books or addendum, and he or
she shall also enter any unpaid balance on the Tax Judgment, Sale, Redemption
and Forfeiture record at the proper time.
After the tax sale and before receipt by the county collector of the current
collector's books, the county clerk shall make a proper entry on the Tax
Judgment, Sale, Redemption and Forfeiture record, and shall charge the county
collector with the sum received. The county clerk shall also enter any unpaid
balance on the county collector's books at the proper time.
The county collector shall distribute all sums received as required by law.
(Source: P.A. 76-2254; 88-455.)
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(35 ILCS 200/21-380)
Sec. 21-380. Redemption under protest. Any person redeeming under this
Section at a time subsequent to the filing of a petition under Section 22-30 or
21-445, who desires to preserve his or her right to defend against the petition
for a tax deed, shall accompany the deposit for redemption with a writing
substantially in the following form:
Redemption Under Protest
Tax Deed Case No.
Vol. No.
Property Index No.
or Legal Description.
Original Amount of Tax $.
Amount Deposited for Redemption $.
Name of Petitioner.
Tax Year Included in Judgment.
Date of Sale.
Expiration Date of the Period of Redemption.
To the county clerk of ........ County:
This redemption is made under protest for the following reasons: (here
set forth and specify the grounds relied upon for the objection)
Name of party redeeming.
Address.
Any grounds for the objection not specified at the time of the redemption
under protest shall not be considered by the court. The specified grounds
for the objections shall be limited to those defenses as would provide
sufficient basis to deny entry of an order for issuance of a tax deed.
Nothing in this Section shall be construed to authorize or revive any
objection to the tax sale or underlying taxes which was estopped by entry
of the order for sale as set forth in Section 22-75.
The person protesting shall present to the county clerk 3 copies of the
written protest signed by himself or herself. The clerk shall write or
stamp the date of receipt upon the copies and sign them. He or she shall
retain one of the copies, another he or she shall deliver to the person making
the redemption, who shall file the copy with the clerk of the court in which
the tax deed petition is pending, and the third he or she shall forward to the
petitioner named therein.
The county clerk shall enter the redemption as provided in Section 21-230
and shall note the redemption under protest. The redemption money so deposited
shall not be distributed to the holder of the certificate of purchase but shall
be retained by the county clerk pending disposition of the petition filed under
Section 22-30.
Redemption under protest constitutes the appearance of the person protesting
in the proceedings under Sections 22-30 through 22-55 and that person shall
present a defense to the petition for tax deed at the time which the court
directs. Failure to appear and defend shall constitute a waiver of the protest
and the court shall order the redemption money distributed to the holder of the
certificate of purchase upon surrender of that certificate and shall dismiss
the proceedings.
When the party redeeming appears and presents a defense, the court shall hear
and determine the matter. If the defense is not sustained, the court shall
order the protest stricken and direct the county clerk to distribute the
redemption money upon surrender of the certificate of purchase and shall order
the party redeeming to pay the petitioner reasonable expenses, actually
incurred, including the cost of withheld redemption money, together with a
reasonable attorneys fee. Upon a finding sustaining the protest in whole or in
part, the court may declare the sale to be a sale in error under Section 21-310
or Section 22-45, and shall direct the county clerk to return all or part of
the redemption money or deposit to the party redeeming.
(Source: P.A. 100-201, eff. 8-18-17.)
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(35 ILCS 200/21-385)
Sec. 21-385. Extension of period of redemption. (a) For any tax certificates held by a county pursuant to Section 21-90, the redemption period for each tax certificate shall be extended by operation of law until the date established by the county as the redemption deadline in a petition for tax deed filed under Section 22-30. The redemption deadline established in the petition shall be identified in the notices provided under Sections 22-10 through 22-25 of this Code. After a redemption deadline is established in the petition for tax deed, the county may further extend the redemption deadline by filing with the county clerk of the county in which the property is located a written notice to that effect describing the property, identifying the certificate number, and specifying the extended period of redemption. Notwithstanding any expiration of a prior redemption period, all tax certificates forfeited to the county and held pursuant to Section 21-90 shall remain enforceable by the county or its assignee, and redemption shall be extended by operation of law until the date established by the county as the redemption deadline in a petition for tax deed filed under Section 22-30. (b) Within 60 days of the date of assignment, assignees of forfeited certificates under Section 21-90 or Section 21-145 of this Code must file with the county clerk of the county in which the property is located a written notice describing the property, stating the date of the assignment, identifying the certificate number and specifying a deadline for redemption that is not later than 3 years from the date of assignment. Upon receiving the notice, the county clerk shall stamp the date of receipt upon the notice. If the notice is submitted as an electronic record, the county clerk shall acknowledge receipt of the record and shall provide confirmation in the same manner to the certificate holder. The confirmation from the county clerk shall include the date of receipt and shall serve as proof that the notice was filed with the county clerk. In no event shall a county clerk permit an assignee of forfeited certificates under Section 21-90 or Section 21-145 of this Code to extend the period of redemption beyond 3 years from the date of assignment. If the redemption period expires and no petition for tax deed has been filed under Section 22-30, the assigned tax certificate shall be forfeited to and held by the county pursuant to Section 21-90. (c) Except for the county as trustee pursuant to Section 21-90, the
purchaser or his or her assignee of property
sold for nonpayment of general taxes or special assessments may extend
the period of redemption at any time before the expiration of the
original period of redemption, or thereafter prior to the expiration of any
extended period of redemption, but only for a period that will expire not later than 3
years from the date of sale, by filing with the county clerk of
the county in which the property is located a written notice to that
effect describing the property, stating the date of the sale and
specifying the extended period of redemption. Upon receiving the notice, the county clerk shall stamp the date of receipt upon the notice. If the notice is submitted as an electronic record, the county clerk shall acknowledge receipt of the record and shall provide confirmation in the same manner to the certificate holder. The confirmation from the county clerk shall include the date of receipt and shall serve as proof that the notice was filed with the county clerk. The county clerk shall not be required to extend the period of redemption unless the purchaser or his or her assignee obtains this acknowledgement of delivery. If prior to the
expiration of the period of redemption or extended period of redemption
a petition for tax deed has been filed under Section
22-30, upon application of the petitioner, the court shall allow the
purchaser or his or her assignee to extend the period of redemption after
expiration of the original period or any extended period of redemption,
provided that any extension allowed will expire not later than 3 years from the
date of sale. If the period of redemption is extended, the purchaser or his or
her assignee must give the notices provided for in Section 22-10 at the
specified times prior to the expiration of the extended period of redemption by
causing a sheriff (or if he or she is disqualified, a coroner) of the county in
which the property, or any part thereof, is located to serve the notices as
provided in Sections 22-15 and 22-20.
The notices may also be served as provided in Sections 22-15 and 22-20 by a
special process server appointed by the court under Section 22-15 and as provided in Sections 22-15 and 22-20.
The changes made to this Section by this amendatory Act of the 103rd General Assembly apply to matters concerning tax certificates issued on or after January 1, 2024. (Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/21-390)
Sec. 21-390.
Effect of receipt of redemption money, forfeiture,
withdrawal or return of certificate. The receipt of the
redemption money on any property
by any purchaser or assignee, on account of
any forfeiture or withdrawal, or the return of the certificate of purchase,
withdrawal or forfeiture for cancellation, shall operate as a release of the
claim to the property under, or by virtue
of, the purchase, withdrawal or forfeiture. However, when a certificate of
purchase has been recorded in the office of the
county recorder by any city, incorporated town or village with 1,000,000 or
more inhabitants in which the property is situated, the recording of a
certificate by the County Clerk, reciting the cancellation
of the certificate of purchase on the tax judgment, sale, redemption and
forfeiture record, shall operate as a release of the lien of the city,
incorporated town, or village under the certificate of purchase.
(Source: P.A. 83-358; 88-455.)
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(35 ILCS 200/21-395)
Sec. 21-395.
County clerk to pay successor redemption money collected.
At
the expiration of his or her term of office, the county clerk shall pay over to
the successor in office all moneys in his or her hands received for redemption
from sale for taxes on property.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/21-397)
Sec. 21-397.
Notice of order setting aside redemption.
In counties with 3,000,000 or more inhabitants, if an order is entered
setting aside a
redemption made within the time allowed by law after a petition for tax deed
has been filed, the
holder of the certificate of purchase shall mail a copy of the order within 7
days of entry of the
order by registered or certified mail to the county clerk, to the person who
made the redemption, and
to all parties entitled to notice of the petition under Section 22-10, 22-15,
or 22-25. The order shall
provide that any person who was entitled to redeem may pay to the county clerk
within 30 days after the
entry of the order the amount necessary to redeem the property from the sale as
of the last day of the
period of redemption. The county clerk shall make an entry in the annual tax
judgment, sale,
redemption, and forfeiture record reflecting the entry of the order and shall
immediately upon
request provide an estimate of the amount required to effect a redemption as of
the last date of the
period of redemption. If the amount is paid within 30 days after
entry of the order, then
the court shall enter an order declaring the taxes to be paid as if the
property had been redeemed
within the time required by law and dismissing the petition for tax deed. A
tax deed shall not be
issued within the 30-day period. Upon surrender of the certificate of
purchase, the county clerk
shall distribute the funds deposited as if a timely redemption had been made.
This Section applies to all
redemptions that occur after the effective date of this amendatory Act of the
91st General Assembly.
(Source: P.A. 91-564, eff. 8-14-99.)
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(35 ILCS 200/Art. 21 Div. 8 heading) Division 8.
Other procedures
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(35 ILCS 200/21-400)
Sec. 21-400. Special assessments withdrawn.
In counties with 3,000,000 or more inhabitants, the county clerk, upon
request of the city comptroller or other municipal officer authorized by the
city council or board of trustees of any city, village or incorporated town to
make such request, shall issue to the city, village or incorporated town, a
certificate of withdrawal countersigned by the county collector
for each property withdrawn for non-payment of any special
assessment. The certificate of withdrawal shall describe the
property withdrawn, the date of the withdrawal or forfeiture, and
the amount of the special assessment, interest and costs.
(Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/21-405)
Sec. 21-405. Special assessments withdrawn or forfeited. When property has been forfeited for delinquent general taxes or
special assessments, a person desiring to purchase the property shall make
application to the county clerk. The application shall be accompanied by a
fee of $10 in counties with 3,000,000 or more inhabitants and $5 in counties
with less than 3,000,000 inhabitants for each item on which application is
made. The county clerk shall promptly send notice by registered or certified
mail, return receipt requested, to the party in whose name the general taxes
were last assessed or paid. The notice shall adequately describe the property,
shall state the name and address of the party in whose name the general taxes
were last assessed or paid, shall recite that application has been made to
purchase the property for forfeited taxes or special assessments
and that the property will be sold unless redemption is made within 30
days of the mailing of notice. For 30 days after the mailing, the
property may be redeemed under Section 21-370.
If redemption is not made, the county clerk shall receive
from the purchaser the amount due on forfeited special assessments,
together with the interest, costs and penalties thereon fixed by law, and
shall issue an order to the county collector directing him or her to receive
from the purchaser the amount of the forfeited general taxes, together with the
costs, interest, fees and forfeiture interest provided in
Section 21-370. In the order, the county clerk shall recite the amounts
received by him or her on account of forfeited special assessments and shall
direct the county collector to issue a receipt in the form of a certificate of
purchase. Upon presentation of the order of the county clerk, the county
collector shall receive the amount due on account of forfeited general taxes,
and shall issue a receipt therefor in the form of a certificate of purchase.
The certificate of purchase shall set forth a description of the property,
and the amount paid by the purchaser on account of general taxes and special
assessments, and shall be countersigned by the county clerk. When so
countersigned, the certificate of purchase shall be evidence of the sale of the
property and of the receipt by the county collector of the amounts ordered to
be received by him or her by the county clerk on account of general taxes, and
evidence of receipt by the county clerk of the amount received by him or her on
account of forfeited special assessments. A certificate of purchase shall not
be valid until it is countersigned by the county clerk. Upon countersigning
the certificate, the county clerk shall make a proper entry of the sale of the
property on the appropriate books, and charge the amount of the sale money of
forfeited general taxes to the collector.
Property purchased under this Section shall be subject to redemption,
notice, etc., the same as if sold under Section 21-110 through 21-120. Any
special assessment which has been withdrawn from collection by the municipality
levying it shall not be subject to sale, but the purchaser, prior to the entry
of any order for the issuance of a tax deed based on a sale under this Section,
shall pay to the officer entitled to receive the amount due on all the
withdrawn special assessments. The purchaser may file his or her receipts with
the county clerk and have them posted on the tax judgment, sale, redemption and
forfeiture record at the same rate of penalty and in the same manner as in the
case of payment of taxes and special assessments accruing after the sale, as
provided in Section 21-355.
This Section does not apply to any application or forfeiture that occurs on or after January 1, 2024. (Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/21-410)
Sec. 21-410.
Waste; appointment of receiver.
After any sale of property
under this Code and until a tax deed has been issued or until redemption has
been made, no waste shall be committed on any of the properties involved. The
court which ordered the property to be sold may, upon verified petition of the
holder of the certificate of purchase, take such action as the court deems
necessary and desirable to prevent the commission of waste.
If the property sold is improved with an abandoned building or
structure or if any municipality or other local governmental body has
legal action pending because the property violates local building, housing, or
fire ordinances, or because the taxes on the property are delinquent for 2 or
more years, the court which ordered the property to be sold may, upon verified
petition of the holder of the certificate of purchase, enter an order for
appointment of a receiver. Notice of the hearing for appointment of the
receiver shall be given to the owner or owners of the property and to the
person in whose name the taxes were last assessed, by certified or registered
mail sent to their last known addresses, at least 5 days prior to the date of
the hearing.
The receiver may take only that action, subject to court approval, as is
necessary for the preservation of the property or is necessary
to correct conditions at the property that fail to conform to
minimum standards of health and safety, as set forth in local ordinances. If a
receiver is appointed, all costs and expenses advanced by the
receiver shall be repaid as provided for in Section 21-355
before any redemption is considered complete. The receiver shall be
discharged upon redemption from the tax sale or upon entry of an order
directing issuance of a tax deed. Nothing herein contained is intended to
prevent a court from appointing the holder of the certificate of purchase as
receiver. The holder of the certificate of purchase
shall be made a party to any action or proceeding to demolish or destroy
improvements on property where the property has been sold for failure
to pay taxes and the period of redemption has not expired.
(Source: P.A. 85-795; 88-455.)
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(35 ILCS 200/21-415)
Sec. 21-415.
Reconveyance.
When the grantee of a tax deed issued pursuant
to a sale held on or prior to September 1, 1951, or any one claiming
thereunder, has not perfected his title in accordance with Section 13-109 of
the Code of Civil Procedure, it is lawful for the owner of the property or his
agent or attorney to pay or tender to the tax title holder the moneys expended
by the tax title holder upon the sale with 7% interest per year thereon,
together with subsequent taxes and special assessments paid and the statutory
fees and costs incurred. When the payment or tender is made the tax
title holder shall reconvey the property to the owner thereof. The amount of
the tender may be based upon an estimate prepared by the county clerk. However,
the county clerk is not required to include any subsequent taxes or special
assessments in his certificate of redemption, nor shall the payment thereof be
a charge upon the property, unless the purchaser, assignee, or holder of the
tax certificate has filed with the county clerk, before redemption, an
official, original or duplicate tax collector's receipt for the payment of the
subsequent taxes or special assessments, and the tax collector shall execute
and furnish such duplicate tax receipts.
In preparing the estimates, the county clerk shall include, in addition
to the amount of moneys herein provided for, the following fees to the tax
title holder:
(a) For preparing the affidavit of compliance with | ||
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(b) For service of the notices provided by law, which | ||
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(c) The actual cost of recording the tax deed.
The county clerk may charge $5 for preparing the estimate which shall be
prima facie evidence of the amount due the tax title holder.
(Source: P.A. 87-669; 88-455.)
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(35 ILCS 200/21-420)
Sec. 21-420.
Failure to reconvey.
Any tax title holder failing or refusing
to reconvey the property to the owner on demand after payment or tender or
deposit of the amounts due, as provided in Section 21-415, shall be guilty of a
petty offense. One-half of the fine shall go to the property owner and one-half
to the county.
(Source: P.A. 77-2236; 88-455.)
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(35 ILCS 200/21-425)
Sec. 21-425.
Reconveyance by sheriff.
If the grantee
of a tax deed, or any one claiming thereunder,
fails or refuses to reconvey the property to the owner or owners
thereof on demand after payment or tender or deposit of the amount due as
provided in Section 21-415, the owner or owners may
petition the circuit court in the same proceeding in which the order for
issuance of tax deed was entered, asking that the
amount of the tender, if not already deposited, may be deposited with the
county treasurer and that the sheriff in that county be ordered to reconvey
in the name of the holder of the tax title the property to the owner or
owners thereof. Notice of the filing of the petition and the date of
hearing thereon shall be given as the court may direct. Upon proof that the
required amount has been deposited with the county treasurer and that the
petitioner has complied with all requirements of law entitling him or her to a
reconveyance of the tax title, the court shall enter an order directing the
sheriff to reconvey the property in the name of the holder of the tax
title to the owner or owners thereof.
Whenever the tax purchaser makes application to withdraw moneys
deposited with the county treasurer he or she shall deliver to the county
treasurer a reconveyance of the tax title to the person or persons who made
the deposit.
(Source: Laws 1965, p. 3718; P.A. 88-455.)
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(35 ILCS 200/21-430)
Sec. 21-430. Partial settlement. In the event an owner or party interested
requests to make settlement on a part of the property sold to a municipality,
withdrawn from collection or forfeited to the county for the non-payment of
special assessments, the municipal officer is hereby authorized to accept the
pro rata amount of any or all installments of the special assessment. That
amount shall be computed by the board of local improvements, or other board or
officer levying the special assessment, together with interest, costs and
penalties as provided by law.
A petition containing the computation shall then be presented by the
municipality to the court wherein the original assessment was confirmed.
The petition shall bear the same number and title as the original
proceeding. At least 10 days before the date set for the
hearing of the petition, notices shall be sent by mail, postpaid, to each
of the persons who last paid the general taxes on the property
originally assessed. The notices shall contain the description of the
property as originally assessed, as it is to be divided, and the division
of the original assessment, or installments thereof, together with
interest, costs and penalties, showing the amount to be charged against
each part of the property of land so divided, the date when the
petition is to be heard, and the date when objections thereto may be filed.
An affidavit by one of the members of the board of local improvements, or
other board or officer computing the division, attesting to the mailing is
prima facie evidence of a compliance with this Section. The court shall proceed
to determine a fair and equitable division of the assessment, or any
installment thereof, together with all interest, penalties and costs. The
court shall order the cancellation of the certificate of sale, withdrawal or
forfeiture on any part of the property if settlement is made within 10 days
from the date of the court's order.
The county clerk may note on the certificate the partial cancellation and
shall issue a certificate of cancellation on that part of the property and
return the certificate to the municipality. Where a certificate of forfeiture
or withdrawal has not been issued, the county clerk may accept the Receipt of
Deposit for Redemption, issued by the municipal officer, as provided by law,
and the clerk shall issue a certificate of cancellation on that part of the
property. He or she shall make proper entry on his or her records showing the
part of the property on which settlement has been made and the amount due on
the balance.
(Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/21-435)
Sec. 21-435.
Duty of county clerk to pay over to municipality.
The county
clerk shall, within 30 days after they have been collected by him or her, pay
over to the office of the municipality entitled to receive them all special
assessments, penalties and interest on those special assessments, and statutory
costs advanced by the municipality due on account of the redemption or sale of
the forfeited property.
(Source: P.A. 76-2254; 88-455.)
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(35 ILCS 200/21-440)
Sec. 21-440.
Action for collection of taxes and special assessments.
The
county board may, at any time after final judgment and order of sale against
delinquent property under Section 21-180, institute a civil action in the name
of the People of the State of Illinois in the circuit court for the whole
amount due for taxes and special assessments on the delinquent or forfeited
property. Any county, city, village, incorporated town, school district or
other municipal corporation to which any tax or special assessment is due, may,
at any time after final judgment under Section 21-180, institute a civil action
in its own name, in the circuit court, for the amount of the tax or special
assessment due to it on the delinquent or forfeited property, and prosecute the
same to final judgment. On the sale of any property following judgment in the
civil action, the county, city, village, incorporated town, school district or
other municipal corporation, interested in the collection of the tax, may
become purchaser at the sale. If the property so sold is not redeemed the
purchaser may acquire, hold, sell or dispose of the title thereto, the same as
individuals may do under the laws of this State. In any action for
delinquent or forfeited taxes, the fact that property was assessed to a person
shall be prima facie evidence that the person was the owner thereof, and was
liable for the taxes for the year or years for which the assessment was made.
That fact may be proved by the introduction in evidence of the proper
assessment book or roll, or other competent proof. Any judgment rendered for
delinquent or forfeited general taxes under this Section shall include the
costs of the action and reasonable attorney's fees.
(Source: P.A. 86-949; 88-455.)
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(35 ILCS 200/21-445)
Sec. 21-445.
Tax and special assessment foreclosure proceedings.
In tax and
special assessment foreclosure proceedings, the purchaser or assignee shall
file a petition for a deed in the proceeding in which the foreclosure order was
entered. Notice of the filing of the petition and of the hearing on the
petition shall be given in conformity with rule or practice of court in regard
to motions as in other civil actions.
(Source: P.A. 79-1366; 88-455.)
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(35 ILCS 200/Art. 22 heading) Article 22.
Tax Deeds and Procedures
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(35 ILCS 200/22-5)
Sec. 22-5. Notice of sale and redemption rights. In order to be
entitled to a tax deed, within 4 months and 15 days after any
sale held under this Code, the purchaser
or his or her assignee, and the county for all forfeited certificates from the annual sale, shall deliver to the county clerk a notice
to be given to the party in whose name the taxes are last assessed as
shown by the most recent tax collector's warrant books, in at least 10
point type in the following form completely filled in:
TAKE NOTICE
County of
Date Premises Sold or Forfeited
Certificate No.
Sold for General Taxes of (year)
Sold for Special Assessment of (Municipality)
and special assessment number
Warrant No. ............... Inst. No. .................
THIS PROPERTY HAS BEEN SOLD FOR
DELINQUENT TAXES
Property Address (as identified on the most recent tax bill, if available)
Legal Description or Property Index No.
This notice is to advise you that a petition may be filed for a
tax deed which will transfer title and the right to possession of the above-referenced
property ("Property") if redemption is not made on or before the redemption deadline.
To determine the redemption deadline and the total amount you must pay to redeem the sold taxes, you must immediately contact the County Clerk at the address, phone number, or email address below. Check with the County Clerk for the exact amount you owe before redeeming. Payment must be made by certified check, cashier's check, money order, or in cash to the County Clerk.
YOU ARE URGED TO REDEEM IMMEDIATELY TO
PREVENT LOSS OF PROPERTY
Property sold under the Property Tax Code may be redeemed by any owner or person holding an interest in the Property at any time before the following deadlines (based on property classification as of the Date of Sale): You must redeem your taxes within one year of the Date of Sale for the following classifications: (1) vacant non-farm property; (2) property containing an improvement consisting of | ||
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(3) commercial or industrial property. You must redeem your taxes within 2 1/2 years of the Date of Sale for the following classifications: (1) all residential property with less than 6 units; | ||
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(2) all other property not covered by the 1-year | ||
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Redemption deadlines may have been extended by the certificate holder or pursuant to Illinois law. To confirm the redemption deadline, you must contact the County Clerk at the address, telephone number, or email address below. Redemption can be made at any time on or before .... by applying to
the County Clerk of .... County, Illinois at the Office of the County Clerk in
...., Illinois. The address, telephone number, and email address for the County Clerk is as follows:
ADDRESS:............................
TELEPHONE AND/OR EMAIL ADDRESS:..........................
For further information about the redemption deadline, redemption amount, or payment process, please contact the County Clerk.
Within 10 days after receipt of said notice, the county clerk shall mail
to the addresses supplied by the purchaser or assignee, by registered or
certified mail, copies of said notice to the party in whose name the taxes
are last assessed as shown by the most recent tax collector's warrant books.
With the exception of a county or taxing district acquiring certificates pursuant to Section 21-90 and 21-260, all purchasers or assignees shall pay to the clerk postage plus the sum of $10.
The clerk shall write or stamp the date of receiving the notices upon the
copies of the notices, and retain one copy.
With the exception of forfeited tax liens or certificates held by the county pursuant to Section 21-90, all redemption periods shall begin on the date of sale. For forfeited tax liens or certificates held by the county pursuant to Section 21-90, the county may cure any defect in a notice, or failure to send a notice as required by this Section, by delivering to the county clerk a notice to be given to the party in whose name the taxes are last assessed as shown by the most recent tax collector's warrant books. The redemption period begins on the date the county delivered the corrected notice to the clerk, if such extension is otherwise permitted by law. The changes to this Section made by this amendatory Act of the 97th General Assembly apply only to tax sales that occur on or after the effective date of this amendatory Act of the 97th General Assembly. The changes made to this Section by this amendatory Act of the 103rd General Assembly apply to matters concerning tax certificates issued on or after the effective date of this amendatory Act of the 103rd General Assembly. (Source: P.A. 102-815, eff. 5-13-22; 103-555, eff. 1-1-24.)
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(35 ILCS 200/22-10)
Sec. 22-10. Notice of expiration of period of redemption. A purchaser or assignee shall not be entitled to a tax deed to the
property sold unless, not less than 3 months nor more than 6 months prior to
the expiration of the period of redemption, he or she gives notice of the
sale and the date of expiration of the period of redemption to the
owners, occupants, and parties interested in the property, including any
mortgagee of record, as provided below. For counties or taxing districts holding certificates pursuant to Section 21-90, the date of expiration of the period of redemption shall be designated by the county or taxing district in its petition for tax deed and identified in the notice below, which shall be filed with the county clerk.
The Notice to be given to the parties shall be in at least 10-point
type in the following form completely filled in:
TAX DEED NO. .................... FILED ....................
TAKE NOTICE
County of
Date Premises Sold or Forfeited
Certificate No.
Sold or Forfeited for General Taxes of (year)
Sold for Special Assessment of (Municipality)
and special assessment number
Warrant No. ................ Inst. No. .................
THIS PROPERTY HAS BEEN SOLD FOR
DELINQUENT TAXES
Property Address (as identified on the most recent tax bill, if available)
Legal Description or Property Index No.
This notice is to advise you that the above property has
been sold for delinquent taxes and that the period of
redemption from the sale will expire on
Check with the county clerk as to the exact amount you owe before redeeming.
This notice is also to advise you that a petition has been filed for
a tax deed which will transfer title and the right to possession of this
property if redemption is not made on or before
This matter is set for hearing in the Circuit Court of this county in
...., Illinois on .....
You may be present at this hearing but your right to redeem will
already have expired at that time.
YOU ARE URGED TO REDEEM IMMEDIATELY
TO PREVENT LOSS OF PROPERTY
Redemption can be made at any time on or before .... by applying to
the County Clerk of ...., County, Illinois at the Office of the County Clerk in
...., Illinois.
For further information contact the County Clerk
ADDRESS:....................
TELEPHONE AND/OR EMAIL ADDRESS:..................
..........................
Purchaser or Assignee.
Dated (insert date).
In counties with 3,000,000 or more inhabitants, the notice shall also state
the address, room number, and time at which the matter is set for hearing.
The changes to this Section made by Public Act 97-557 apply only to matters in which a petition for tax deed is filed on or after July 1, 2012 (the effective date of Public Act 97-557).
The changes to this Section made by Public Act 102-1003 apply to matters in which a petition for tax deed is filed on or after May 27, 2022 (the effective date of Public Act 102-1003). Failure of any party or any public official to comply with the changes made to this Section by Public Act 102-528 does not invalidate any tax deed issued prior to May 27, 2022 (the effective date of Public Act 102-1003). The changes made to this Section by this amendatory Act of the 103rd General Assembly apply to matters concerning tax certificates issued on or after the effective date of this amendatory Act of the 103rd General Assembly. (Source: P.A. 102-528, eff. 1-1-22; 102-813, eff. 5-13-22; 102-1003, eff. 5-27-22; 103-154, eff. 6-30-23; 103-555, eff. 1-1-24.)
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(35 ILCS 200/22-15)
Sec. 22-15. Service of notice. The purchaser or his or her assignee shall
give the notice required by Section 22-10 by causing it to be published in a
newspaper as set forth in Section 22-20. In addition, the notice shall be
served upon owners who reside on any part of the subject property by leaving a copy of the notice with those owners personally. The notice must be served by a sheriff (or if he or she is disqualified, by a coroner) of the
county in which the property, or any part thereof, is located or, by a person who is licensed or registered as a private detective under the Private Detective, Private Alarm, Private Security, Fingerprint Vendor, and Locksmith Act of 2004.
In counties of 3,000,000 or more inhabitants, if the notice required by Section 22-10 is to be served by the sheriff, no sale in error may be declared pursuant to Section 22-50 or subparagraph (5) of subsection (a) of Section 21-310 based upon the sheriff's failure to serve the notice in accordance with this Section unless the notice and service list for the first service attempt is delivered by the purchaser or assignee to the sheriff at least 5 months prior to the expiration of the period of redemption. Purchasers or assignees may request that the sheriff make additional service attempts to the same entities and locations, and the sheriff may make those additional attempts within the noticing period established in Section 22-10, but the sheriff's failure to make such additional service attempts is not grounds for a sale in error under Section 22-50 or subparagraph (5) of subsection (a) of Section 21-310. In counties of 3,000,000 or more inhabitants, if the purchaser or assignee requests that the sheriff make an additional service attempt upon an entity or to a location that was not included on the service list for the first attempt, then the purchaser or assignee must deliver the notice and service list for the additional service attempt to the sheriff at least 4 months before the expiration of the period of redemption. If the purchaser or assignee delivers the notice and service list for an additional service attempt upon an entity or to a location that was not included on the service list for the first attempt to the sheriff at least 4 months before the expiration of the period of redemption, then the sheriff's failure to serve the notice in accordance with this Section may be grounds for a sale in error under Section 22-50 but not under subparagraph (5) of subsection (a) of Section 21-310. If the purchaser or assignee fails to deliver the notice and service list for an additional service attempt upon an entity or to a location that was not included on the first service list to the sheriff at least 4 months prior to the expiration of the period of redemption, then the sheriff's failure to serve that additional notice in accordance with this Section is not grounds for a sale in error under either Section 22-50 or subparagraph (5) of subsection (a) of Section 21-310. In counties of 3,000,000 or more inhabitants where a taxing district is a
petitioner for tax deed pursuant to Section 21-90, in lieu of service by the
sheriff or coroner the notice may be served by a special process server
appointed by the circuit court as provided in this Section. The taxing
district may move prior to filing one or more petitions for tax deed for
appointment of such a special process server. The court, upon being satisfied
that the person named in the motion is at least 18 years of age and is capable
of serving notice as required under this Code, shall enter an order appointing
such person as a special process server for a period of one year. The
appointment may be renewed for successive periods of one year each by motion
and order, and a copy of the original and any subsequent order shall be filed
in each tax deed case in which a notice is served by the appointed person.
Delivery of the notice to and service of the notice by the special process
server shall have the same force and effect as its delivery to and service by
the sheriff or coroner.
The same form of notice shall also be served, in the manner set forth under Sections 2-203,
2-204, 2-205, 2-205.1, and 2-211 of the Code of Civil
Procedure, upon all other owners and
parties interested in the property, if upon diligent inquiry they can be found
in the county, and upon the occupants of the property.
If the property sold has more than 4 dwellings or other rental units, and
has a managing agent or party who collects rents, that person
shall be deemed the occupant and shall be served with notice instead of
the occupants of the individual units. If the property has no
dwellings or rental units, but economic or recreational activities are
carried on therein, the person directing such activities shall be deemed
the occupant. Holders of rights of entry and possibilities of reverter
shall not be deemed parties interested in the property.
When a party interested in the property is a trustee, notice served upon the
trustee shall be deemed to have been served upon any beneficiary or note
holder thereunder unless the holder of the note is disclosed of record.
When a judgment is a lien upon the property sold, the holder
of the lien shall be served with notice if the name of the judgment debtor as
shown in the transcript, certified copy or memorandum of judgment
filed of record is identical, as to given name and surname, with the
name of the party interested as it appears of record.
If any owner or party interested, upon diligent inquiry and effort,
cannot be found or served with notice in the county as provided in this
Section, and the person in actual occupancy and possession is tenant to, or in
possession under the owners or the parties interested in the property, then
service of notice upon the tenant, occupant or person in possession
shall be deemed service upon the owners or parties interested.
If any owner or party interested, upon diligent inquiry and effort
cannot be found or served with notice in the county, then the person making the
service shall cause a copy of the notice to be sent by
registered or certified mail, return
receipt requested, to that party at his or her residence, if ascertainable.
The changes to this Section made by Public Act 95-477
apply only to matters in which a petition for tax deed is filed on or after June 1, 2008 (the effective date of Public Act 95-477).
(Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/22-20)
Sec. 22-20. Proof of service of notice; publication of notice. The sheriff or coroner serving notice under Section 22-15 shall
endorse his or
her return thereon and file it with the Clerk of the Circuit Court and it shall
be a part of the court record. A private detective or a special process server appointed under
Section
22-15 shall make his or her return by affidavit and shall file it with the
Clerk of the Circuit Court, where it shall be a part of the court record. If
a sheriff, private detective, special process server, or coroner to whom any notice is
delivered for service, neglects or refuses to make the return, the purchaser or
his or her assignee may petition the court to enter a rule requiring the
sheriff, private detective, special process server, or coroner to make return of the notice on
a day to be fixed by the
court, or to show cause on that day why he or she should not be attached for
contempt of the court. The purchaser or assignee shall cause a written notice
of the rule to be served upon the sheriff, private detective, special process server, or
coroner. If good and sufficient cause to excuse the sheriff, private detective, special process
server, or coroner is not shown, the court shall adjudge him or her guilty of
a contempt, and shall proceed to punish him as in other cases of contempt.
If the property is located in a municipality in a county with less than
3,000,000 inhabitants, the purchaser or his or her assignee shall also publish
a notice as to the owner or party interested, in some newspaper published in
the municipality. If the property is not in a municipality in a county with
less than 3,000,000 inhabitants, or if no newspaper is published therein, or
if the property is in a county with 3,000,000 or more inhabitants, the notice
shall be published in some newspaper in the county. If no newspaper is
published in the county, then the notice shall be published in the newspaper
that is published nearest the county seat of the county in which the property
is located. If the owners and parties interested in the property upon diligent
inquiry are unknown to the purchaser or his or her assignee, the publication as
to such owner or party interested, may be made to unknown owners or parties
interested. Any notice by publication given under this Section shall be given
3 times at any time after filing a petition for tax deed, but not less than 3
months nor more than 6 months prior to the expiration of the period of
redemption. The publication shall contain (a) notice of the filing of the
petition for tax deed, (b) the date on which the petitioner intends to make
application for an order on the petition that a tax deed issue, (c) a
description of the property, (d) the date upon which the property was sold, (e)
the taxes or special assessments for which it was sold and (f) the date on
which the period of redemption will expire. The publication shall not include
more than one property listed and sold in one description, except as provided
in Section 21-90, and except that when
more than one property is owned by one person, all of the parcels owned by that
person may be included in one notice.
The changes to this Section made by Public Act 95-477
apply only to matters in which a petition for tax deed is filed on or after June 1, 2008 (the effective date of Public Act 95-477).(Source: P.A. 95-195, eff. 1-1-08; 95-477, eff. 6-1-08; 95-876, eff. 8-21-08.)
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(35 ILCS 200/22-25)
Sec. 22-25. Mailed notice. In addition to the notice required to be served
not less than one month nor more than 6
months prior to the expiration of the
period of redemption, the purchaser or his or her assignee shall prepare
and deliver to the clerk of the Circuit Court of the county in which the
property is located, not more than 6 months and not less than 3 months prior to the expiration of the period of redemption, the notice provided for in this Section, together with the
statutory costs for mailing the notice by certified mail, return receipt
requested. The form of notice to be mailed by the clerk shall be
identical in form to that provided by Section 22-10 for service upon owners
residing upon the property sold, except that it shall bear the signature of the
clerk instead of the name of the purchaser or assignee and shall designate the parties to whom it is to
be mailed. The clerk may furnish the form. The clerk
shall mail the notices delivered to him or her by certified mail,
return receipt requested, not less than 3 months prior to the expiration of the period of redemption. The certificate of the clerk that he or she has
mailed the notices, together with the return receipts, shall be filed
in and made a part of the court record. The notices shall be
mailed to the owners of the property at their last known addresses, and
to those persons who are entitled to service of notice as occupants.
The changes to this Section made by Public Act 97-557 shall be construed as being declaratory of existing law and not as a new enactment. The changes to this Section made by Public Act 102-1003 apply to matters in which a petition for tax deed is filed on or after May 27, 2022 (the effective date of Public Act 102-1003). Failure of any party or any public official to comply with the changes made to this Section by Public Act 102-528 does not invalidate any tax deed issued prior to May 27, 2022 (the effective date of Public Act 102-1003). (Source: P.A. 102-528, eff. 1-1-22; 102-815, eff. 5-13-22; 102-1003, eff. 5-27-22; 103-154, eff. 6-30-23; 103-555, eff. 1-1-24.)
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(35 ILCS 200/22-30)
Sec. 22-30. Petition for deed. At any time within 6
months but not less
than 3 months prior to the expiration of the redemption period for property
sold pursuant to judgment and order of sale under Sections 21-110 through
21-120 or 21-260 or otherwise acquired by the county pursuant to Section 21-90, the purchaser, or the agent pursuant to Section 21-90, may file a petition in
the circuit court in the same proceeding in which the judgment and order of
sale were entered, asking that the court direct the county clerk to issue a tax
deed if the property is not redeemed from the sale. The petition shall be
accompanied by the statutory filing fee.
Notice of filing the petition and a date for redemption, after which the petitioner intends to
apply for an order to issue a tax deed if the taxes are not
redeemed, shall be given to occupants, owners and persons interested in the
property as part of the notice provided in Sections 22-10 through 22-25, except
that only one publication is required. The county clerk shall be notified of
the filing of the petition and any person owning or interested in the property
may, if he or she desires, appear in the proceeding.
The changes to this Section made by this amendatory Act of the 95th General Assembly apply only to matters in which a petition for tax deed is filed on or after the effective date of this amendatory Act of the 95th General Assembly.
(Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/22-35)
Sec. 22-35. Reimbursement of a county or municipality before issuance of tax deed.
Except in any proceeding in which the tax purchaser is a county acting as a
trustee for
taxing districts as provided in Section 21-90,
an order for the issuance of a tax deed under this Code shall not be entered
affecting the title to or interest in any property in which a county, city, village or
incorporated town has an interest under the police and welfare power by
advancements made from public funds, until the purchaser or assignee makes
reimbursement to the county, city, village or incorporated town of the money so
advanced or the county, city, village, or town waives its lien on the property for
the money so advanced. In lieu of reimbursing the county, city, village, or town for any advancement of money that have not been waived, the
purchaser or
his or her
assignee may make application for and the court shall order that the tax
purchase be set aside as a sale in error. However, a sale in error may not be granted under this Section if: (1) the lien has been released, satisfied, | ||
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(2) the following conditions apply: (A) the county, city, village, or town does not | ||
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(B) the aggregate total of all such liens | ||
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(C) the lien or liens secure money advanced by | ||
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A filing or appearance fee shall not
be required of a county, city, village or incorporated town seeking to enforce its
claim under this Section in a tax deed proceeding.
(Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/22-40)
Sec. 22-40. Issuance of deed; possession.
(a) To obtain an order for issuance of tax deed, the petitioner must provide sufficient evidence that: (1) the redemption period has expired and the | ||
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(2) all taxes and special assessments which became | ||
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(3) all forfeitures and sales which occur subsequent | ||
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(4) the notices required by law have been given, and | ||
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(5) the petitioner has complied with all the | ||
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Upon receipt of sufficient evidence of the requirements under this subsection (a), the court shall find that the petitioner complied with those requirements and shall enter an order directing the county clerk, on the production of the tax certificate and a certified copy of the order, to issue to the purchaser or its assignee a tax deed. The court shall insist on strict compliance with
Section 22-10 through 22-25. Prior to the entry of an order directing the
issuance of a tax deed, the petitioner shall furnish the court with a report of
proceedings of the evidence received on the application for tax deed and the
report of proceedings shall be filed and made a part of the court record.
(b) Except as provided in subsection (e), if taxes for years prior to the year or years sold are or become
delinquent subsequent to the date of sale, the court shall find
that the lien of those delinquent taxes has been or will be merged into the tax
deed grantee's title if the court determines that
the tax deed grantee or any prior holder of the certificate of purchase, or
any
person or entity under common ownership or control with any such grantee or
prior holder of the certificate of purchase, was at no time the holder of any
certificate of purchase for the years sought to be merged.
If delinquent taxes are merged into the tax deed pursuant to this subsection,
the court shall enter an order declaring which specific taxes have been or
will
be merged into the tax deed title and directing the county treasurer and county
clerk to reflect that declaration in the warrant and judgment records;
provided,
that no such order shall be effective until a tax deed has been issued and
timely recorded. Nothing contained in this Section shall relieve any owner
liable for delinquent property taxes under this Code from the payment of the
taxes that have been merged into the title upon issuance of the tax deed.
(c) The county clerk is entitled to a fee of $10 in counties of
3,000,000 or more
inhabitants and $5 in counties with less than 3,000,000 inhabitants for the
issuance of the tax deed, with the exception of deeds issued to the county pursuant to its authority under Section 21-90. The clerk may not include in a tax deed more than
one property as listed, assessed and sold in one description, except in cases
where several properties are owned by one person.
Upon application the court shall, enter an order to place the tax deed
grantee or the grantee's successor in interest in possession of the property and may enter orders and grant relief as
may be necessary or desirable to maintain the grantee or the grantee's successor in interest in possession.
(d) The court shall retain jurisdiction to enter orders pursuant to
subsections (b) and (c) of this Section. This amendatory Act of the 92nd
General Assembly and this amendatory Act of the 95th General Assembly shall be construed as being declarative of existing law
and not as a new enactment.
(e) Prior to the issuance of any tax deed under this Section, the petitioner must redeem all taxes and special assessments on the property that are subject to a pending tax petition filed by a county or its assignee pursuant to Section 21-90. (f) If, for any reason, a purchaser fails to obtain an order for tax deed within the required time period and no sale in error was granted or redemption paid, then the certificate shall be forfeited to the county, as trustee, pursuant to Section 21-90. (Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/22-45)
Sec. 22-45. Tax deed incontestable unless order appealed or relief
petitioned. Tax deeds issued under Section 22-40 are
incontestable except by
appeal from the order of the court directing the county clerk to issue the tax
deed. However, relief from such order may be had under Sections 2-1203 or 2-1401
of the Code of Civil Procedure in the same manner and to the same extent as
may be had under those Sections with respect to final orders and judgments in
other proceedings. The grounds for relief under Section 2-1401 shall be
limited to:
(1) proof that the taxes were paid prior to sale;
(2) proof that the property was exempt from taxation;
(3) proof by clear and convincing evidence that the | ||
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(4) proof by a person or party holding a recorded | ||
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In cases of the sale of homestead property in counties with 3,000,000
or more inhabitants, a tax deed may also be voided by the court upon petition,
filed not more than 3 months after an order for tax deed was entered, if the
court finds that the property was owner occupied on the expiration date of the
period of redemption and that the order for deed was effectuated pursuant to a
negligent or willful error made by an employee of the county clerk or county
collector during the period of redemption from the sale that was reasonably
relied upon to the detriment of any person having a redeemable interest. In
such a case, the tax purchaser shall be entitled to the original amount
required to redeem the property plus interest from the sale as of the last date
of redemption together with costs actually expended subsequent to the
expiration of the period of redemption and reasonable attorney's fees, all of
which shall be dispensed from the fund created by Section 21-295.
In those cases of error where the court vacates the tax deed, it may award the
petitioner reasonable attorney's fees and court costs actually expended,
payable from that fund. The court hearing a petition filed under this Section
or Section 2-1401 of the Code of Civil Procedure may concurrently hear a
petition filed under Section 21-295 and may grant relief under any Section.
This amendatory Act of the 95th General Assembly shall be construed as being declarative of existing law and not as a new enactment.
(Source: P.A. 95-477, eff. 6-1-08.)
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(35 ILCS 200/22-50)
Sec. 22-50.
Denial of deed.
If the court refuses to enter an order
directing the county clerk to execute and deliver the tax deed, because of the
failure of the purchaser to fulfill any of the above provisions, and if the
purchaser, or his or her assignee has made a bona fide attempt to comply with
the statutory requirements for the issuance of the tax deed, then upon
application of the owner of the certificate of purchase the court shall declare
the sale to be a sale in error.
(Source: P.A. 92-224, eff. 1-1-02.)
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(35 ILCS 200/22-55)
Sec. 22-55. Tax deeds to convey merchantable title. This Section shall be
liberally construed so that tax deeds shall convey merchantable title. In the
event the property has been taken by eminent domain under the Eminent Domain Act, the tax purchaser shall be entitled to the award which
is the substitute for the property. Tax deeds issued pursuant to this Section
are subject to Section 22-70.
(Source: P.A. 94-1055, eff. 1-1-07.)
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(35 ILCS 200/22-60)
Sec. 22-60. Contents of deed; recording. Every tax deed shall contain the
full names and the true post office address and residence of grantee. A county receiving a tax deed pursuant to Section 21-90 may designate a specific county agency to be named as the deed grantee. It shall
not be of any force or effect, and the recipient shall not take title to the property, until after the deed has been recorded in the office of
the recorder.
(Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/22-65)
Sec. 22-65.
Form of deed.
A tax deed executed by the county clerk under
the official seal of the county shall be recorded in the same manner as other
conveyances of property, and vests in the grantee, his or her heirs and
assigns, the title of the property therein described without further
acknowledgment or evidence of the conveyance. The conveyance shall be
substantially in the following form:
State of Illinois) ) ss.County of .......)
At a public sale of property for the nonpayment of taxes, held in the county
above stated, on (insert date), the following described property
was sold:
(here place description of property conveyed). The property not having been
redeemed from the sale, and it appearing that the holder of the certificate of
purchase of the property has complied with the laws of the State of Illinois
necessary to entitle (insert him, her or them) to a deed of the property: I
...., county clerk of the county of ...., in consideration of the property and
by virtue of the statutes of the State of Illinois in such cases provided,
grant and convey to ...., his or her heirs and assigns forever, the property
described above.
Dated (insert date).
Signature of .................. County Clerk
Seal of County of ...., Illinois
(Source: P.A. 91-357, eff. 7-29-99.)
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(35 ILCS 200/22-70)
Sec. 22-70.
Easements and covenants running with the land.
A tax deed
issued with respect to any property sold under this Code shall not extinguish
or affect any
conservation right,
easement, covenant running with the land or right-of-way for
water, sewer, electricity, gas, telephone or other public service use which was
created, on or over that real property before the time that property was sold
under this Code and which is evidenced either by a recorded instrument or by
wires, poles, pipes, equipment or other public service facilities. When the
property described in a tax deed issued under this Code is a dominant or a
servient tenement with respect to any private easement or easements, created in
good faith expressly or by operation of law for the benefit of a dominant
tenement or tenements, with respect to the easement or easements the tax deed
shall have the same effect as a deed of conveyance made by the owner of the
property to the tax deed grantee, just prior to the issuance of the deed.
This Section does not apply to tax deeds issued because the owner of any
easement, covenant running with the land or right-of-way has failed to pay
taxes or special assessments assessed for that easement, covenant running with
the land or right-of-way.
(Source: P.A. 91-497, eff. 1-1-00.)
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(35 ILCS 200/22-75)
Sec. 22-75.
Deed; prima facie evidence of regularity of sale.
(a) As to
the property conveyed therein, tax deeds executed by the county clerk are prima
facie evidence of the following facts in all controversies and suits in
relation to the rights of the tax deed grantee and his or her heirs or assigns:
(1) the property conveyed was subject to taxation at | ||
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(2) the taxes or special assessments were not paid at | ||
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(3) the property was advertised for sale in the | ||
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(4) the property was sold for taxes or special | ||
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(5) the sale was conducted in the manner required by | ||
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(6) the property conveyed was not redeemed from the | ||
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(7) the grantee in the deed was the purchaser or | ||
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(b) Any order for the sale of property for delinquent taxes, except as
otherwise
provided in this Section, shall estop all parties from raising any objections
to the order or to a tax title based thereon, which existed at or before the
rendition of the order, and which could have been presented as a defense to the
application for the order. The order itself is conclusive evidence of its
regularity and validity in all collateral proceedings, except in cases where
the tax or special assessments were paid prior to the sale or the property
was exempt from
general taxes or was not subject to special assessment.
(Source: P.A. 88-455; 89-342, eff. 1-1-96.)
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(35 ILCS 200/22-80)
Sec. 22-80.
Order of court setting aside tax deed; payments to holder
of deed.
(a) Any order of court vacating an order directing the county clerk to
issue a tax deed based upon a finding that the property was not subject to
taxation or special assessment, or that the taxes or special assessments had
been paid prior to the sale of the property, or that the tax sale was otherwise
void, shall declare the tax sale to be a sale in error pursuant to Section
21-310 of this Act. The order shall direct the county
collector to refund to the tax deed grantee or his or her successors and
assigns (or, if a tax deed has not yet issued, the holder of the certificate)
the following amounts:
(1) all taxes and special assessments purchased, | ||
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(2) all costs paid and posted to the judgment record | ||
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(3) court reporter fees for the hearing on the | ||
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(b) Except in those cases described in subsection (a) of this Section, and
unless the court on motion of the tax deed petitioner extends the redemption
period to a date not later than 3 years from the date of sale, any order of
court finding that an order directing the county clerk to issue a tax deed
should be vacated shall direct the party who successfully contested the entry
of the order to pay to the tax deed grantee or his or her successors and
assigns
(or, if a tax deed has not yet issued, the holder of the certificate)
within 90 days after the date of the finding:
(1) the amount necessary to redeem the property from | ||
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(2) amounts in satisfaction of municipal liens paid | ||
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If the payment is not made within the 90-day period, the petition to vacate
the order directing the county clerk to issue a tax deed shall be denied with
prejudice, and the order directing the county clerk to issue a tax deed shall
remain in full force and effect. No final order vacating any order directing
the county clerk to issue a tax deed shall be entered pursuant to this
subsection (b) until the payment has been made.
(Source: P.A. 91-357, eff. 7-29-99.)
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(35 ILCS 200/22-85)
Sec. 22-85.
Failure to timely take out and record deed; deed is void.
Unless the holder of the certificate purchased at any tax sale under this Code
takes out the deed in the time provided by law, and records the same within one
year from and after the time for redemption expires, the certificate or deed,
and the sale on which it is based, shall, after the expiration of the one year
period, be absolutely void with no right to reimbursement. If the holder of
the certificate is prevented from obtaining a deed by injunction or order of
any court, or by the refusal or inability of any court to act upon the
application for a tax deed, or by the refusal of the clerk to execute the same
deed, the time he or she is so prevented shall be excluded from computation of
the one year period. Certificates of purchase and deeds executed by the clerk
shall recite the qualifications required in this Section.
(Source: P.A. 87-669; 88-455.)
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(35 ILCS 200/22-90)
Sec. 22-90.
Recording of certificate of purchase by municipality.
If
any city, village or incorporated town, interested in the collection of any
special tax or assessment, acquires a certificate of purchase at a tax sale,
it is not required to take out a deed, but may preserve its lien under the
certificate of purchase, beyond the period of redemption, by recording the
certificate of purchase or evidence thereof within 1 year from the expiration
of the period of redemption or extended period of redemption, in the office of
the recorder of the county in which the property is situated, or by presenting
the certificate for registration in the manner provided by law, to the
registrar of titles in the case of property registered under the Registered
Titles (Torrens) Act. The recorded certificate of purchase or the evidence
thereof shall contain language in substantially the following form:
STATE OF ....) )SSCOUNTY OF ...)
The following described property was sold to the (here place name of city,
village, or incorporated town), at a public sale for the nonpayment of special
taxes or assessments in the above stated county, on (insert date), to-wit: (here place property description). The sale
was for the delinquent
special tax or assessment (here place the special assessment warrant number and
installment). Unless payment or settlement is made at the office of (here
place proper city, village or incorporated town officer), the municipality for
which the above lien or liens were created may at any time after expiration of
the period of redemption, sell and assign the certificate of purchase. Either
the municipality or its assignee at any time after expiration of the period of
redemption may file a complaint to foreclose or bring an action for the amount
of the special tax or assessment due.
Dated (insert date).
...........................
(Proper Officer)
(Source: P.A. 90-655, eff. 7-30-98; 91-357, eff. 7-29-99.)
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(35 ILCS 200/22-95)
Sec. 22-95. Order of court setting aside certificate of purchase;
payments. Any judgment or order of the circuit court, setting aside the lien
under the certificate of purchase filed in accordance with Section 22-90 shall
provide that the claimant pay to the city, village or incorporated town, or its
assignee holding the certificate of purchase, the following:
(a) the amount for which the same was sold, together | ||
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(b) if between 6 and 12 months, the amount for which | ||
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(c) if between 12 and 18 months, the amount for which | ||
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(d) if between 18 months and 2 years, the amount for | ||
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(e) if after 2 years, the amount for which the same | ||
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In all cases, the claimant shall also pay costs of $10 in counties of
3,000,000 or more inhabitants and $5 in counties with less than 3,000,000
inhabitants.
A final judgment or order of the circuit court in any case or in an eminent
domain proceeding under the Eminent Domain Act involving
the title to or interest in any property in which the city, village or
incorporated town, or its assignee holding a certificate of purchase, has an
interest, or setting aside any lien under the certificate filed under this Code
shall not be entered, until the claimant makes reimbursement to the city,
village or incorporated town or its assignee holding the certificate of
purchase. The county clerk is entitled to a fee of $5 in counties with
3,000,000 or more inhabitants and $2 in counties with less than 3,000,000
inhabitants for preparing the estimate of the amount required to redeem. The
estimate of the county clerk is prima facie evidence in all courts of the
amount due to such city, village or incorporated town or its assignee.
(Source: P.A. 94-1055, eff. 1-1-07.)
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(35 ILCS 200/Tit. 8 heading) TITLE 8.
TAX OBJECTIONS
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(35 ILCS 200/Art. 23 heading) Article 23.
Procedures and
Adjudication for Tax Objections
|
(35 ILCS 200/23-5)
Sec. 23-5.
Payment under protest.
Beginning with the 1994 tax year in
counties with 3,000,000 or more inhabitants, and beginning with the 1995 tax
year in all other counties, if
any person desires to object to all or any part of a property tax for any year,
for any
reason other than that the property is exempt from taxation, he or she shall
pay all of the tax due
within 60 days from the first penalty date of the final installment of taxes
for that year. Whenever taxes are paid in compliance with this Section and a
tax objection complaint is filed in compliance with Section 23-10, 100% of the
taxes shall be deemed paid under protest without the filing of a separate
letter of protest with the county collector.
(Source: P.A. 88-455; 89-126, eff. 7-1195.)
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(35 ILCS 200/23-10)
Sec. 23-10.
Tax objections and copies.
Beginning with the 2003
tax year, in
counties with 3,000,000 or more inhabitants, the person paying the taxes due
as provided in Section 23-5 may file
a tax
objection
complaint under Section 23-15 within 165 days after the first
penalty
date of the final installment of taxes for the year in question.
Beginning with the 2003 tax year, in counties with less than 3,000,000
inhabitants, the person paying the taxes
due as provided in Section 23-5 may file a tax objection complaint under
Section 23-15 within 75 days after the first penalty date of the final
installment of taxes for the year in question.
However, in all counties in cases in which the complaint is permitted to be
filed without
payment under Section 23-5, it must be filed prior to the entry of judgment
under Section 21-175. In addition, the time specified for payment of the tax
provided in Section 23-5 shall not be construed to delay or prevent the entry
of judgment against, or the sale of, tax delinquent property if the taxes have
not been paid prior to the entry of judgment under Section 21-175.
An objection to an assessment for any year shall not be
allowed by the court, however, if an administrative remedy was available by
complaint to the board of appeals or board of review under Section 16-55 or
Section 16-115, unless that remedy was exhausted prior to the filing of the tax
objection complaint.
When any complaint is filed with the court in a
county
with less than
3,000,000 inhabitants, the plaintiff shall
file 3 copies of
the complaint with the clerk of the circuit court. Any
complaint
or amendment
thereto shall contain (i) on the first page a listing of the taxing
districts
against which the complaint is directed
and (ii) a summary of the
reasons
for the tax
objections set
forth in the complaint with enough copies of the summary to be distributed to
each of the
taxing districts against which the complaint is directed.
Within 10 days after
the complaint is
filed, the clerk of the circuit court shall deliver one copy to the State's
Attorney and one copy to the county clerk, taking their receipts therefor. The
county clerk shall, within 30 days from the last day for the filing of
complaints, notify the duly elected or appointed custodian
of funds for each
taxing district that may be affected by the complaint,
stating (i) that a complaint has been filed and (ii) the
summary of the reasons for the tax objections set forth in the complaint.
Any amendment to a
complaint,
except any amendment
permitted to be made in open court during the course of a hearing on the
complaint, shall also be filed in triplicate, with one copy
delivered to the
State's Attorney and one copy delivered to the county clerk by the clerk of the
circuit court. The State's Attorney shall within 10 days of receiving his or
her copy of the amendment notify the duly elected or appointed custodian of
funds for each taxing district whose tax monies may be affected by the
amendment, stating (i) that the amendment has been filed and (ii) the
summary of the reasons for the tax objections set forth in the amended
complaint.
The State's Attorney shall also notify the custodian and the county
clerk in writing of the date, time and place of any hearing before the court to
be held upon the complaint or amended complaint not later than 4 days prior to
the hearing. The notices provided in this Section shall
be by letter addressed to the custodian or the county clerk and may be
mailed by regular mail, postage prepaid, postmarked within the required period,
but not less than 4 days before a hearing.
(Source: P.A. 93-378, eff. 7-24-03.)
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(35 ILCS 200/23-15)
Sec. 23-15.
Tax objection procedure and hearing.
(a) A tax objection complaint under Section 23-10 shall be filed in the
circuit court of the county in which the subject property is located.
Joinder of plaintiffs shall be permitted to the same extent permitted by law in
any personal action pending in the court and shall be in accordance with
Section 2-404 of the Code of Civil
Procedure; provided,
however, that no complaint shall be filed as a class action. The
complaint shall name the county collector as defendant and shall specify any
objections that the plaintiff may have to the taxes in question. No appearance
or answer by the county collector to the tax objection complaint, nor any
further pleadings, need be filed. Amendments to the complaint may be made to
the same extent which, by law, could be made in any personal action pending in
the court.
(b) (1) The court, sitting without a jury, shall hear and determine all
objections specified to the taxes, assessments, or levies in question. This
Section shall be construed to provide a complete remedy for any claims with
respect to those taxes, assessments, or levies, excepting only matters for
which an exclusive remedy is provided elsewhere in this Code.
(2) The taxes, assessments, and levies that are the subject of the objection
shall be presumed correct and legal, but the presumption is rebuttable.
The plaintiff has the burden of proving any contested matter of fact by
clear and convincing evidence.
(3) Objections to assessments shall be heard de novo by the court. The
court shall grant relief in the cases in which the objector meets the burden of
proof under this Section and shows an assessment to be incorrect or illegal.
If an objection is made claiming incorrect valuation, the court shall
consider the objection without regard to the correctness of any practice,
procedure, or method of valuation followed by the assessor, board of appeals,
or board of review in making or reviewing the assessment, and without regard
to the intent or motivation of any assessing official. The doctrine known
as constructive fraud is hereby abolished for purposes of all challenges to
taxes, assessments, or levies.
(c) If the court orders a refund of any part of the taxes paid, it shall
also order the payment of interest as provided in Section 23-20. Appeals may be
taken from final judgments as in other civil cases.
(d) This amendatory Act of 1995 shall apply to all tax objection matters
still pending for any tax year, except as provided in Sections 23-5 and 23-10
regarding procedures and time limitations for payment of taxes and filing tax
objection complaints.
(e) In counties with less than 3,000,000 inhabitants, if the court
renders a decision lowering the assessment of a particular parcel on which a
residence occupied by the owner is situated, the reduced assessment, subject to
equalization, shall remain in effect for the remainder of the general
assessment period as provided in Sections 9-215 through 9-225, unless that
parcel is subsequently sold in an arm's length transaction establishing a fair
cash value for the parcel that is different from the fair cash value on which
the court's assessment is based, or unless the decision of the
court is reversed or modified upon review.
(Source: P.A. 88-455; 88-642, eff. 9-9-94; 89-126, eff. 7-11-95; 89-290, eff.
1-1-96; 89-593, eff. 8-1-96; 89-626, eff. 8-9-96.)
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(35 ILCS 200/23-20) Sec. 23-20. Effect of protested payments; refunds. No protest shall prevent or be a cause of delay in the distribution of tax collections to the taxing districts of any taxes collected which were not paid under protest. If the final order of the Property Tax Appeal Board or of a court results in a refund to the taxpayer, refunds shall be made by the collector from funds remaining in the Protest Fund until such funds are exhausted and thereafter from the next funds collected after entry of the final order until full payment of the refund and interest thereon has been made. Interest from the date of payment, regardless of whether the payment was made before the effective date of this amendatory Act of 1997, or from the date payment is due, whichever is later, to the date of refund shall also be paid to the taxpayer at the annual rate of the lesser of (i) 5% or (ii) the percentage increase in the Consumer Price Index For All Urban Consumers during the 12-month calendar year preceding the levy year for which the refund was made, as published by the federal Bureau of Labor Statistics. A claim for a refund resulting from a final order of the Property Tax Appeal Board shall not be allowed unless the claim is filed within 20 years from the date the right to a refund arose; provided, however, that the aggregate total of refunded taxes and interest shall not exceed $5,000,000 in any calendar year for claims filed more than 7 years after the right to the refund arose. If the payment of a claim for a refund would cause the aggregate total of taxes and interest to exceed $5,000,000 in any year, the refund shall be paid in the next succeeding year. The changes made to this Section by this amendatory Act of the 103rd General Assembly apply to matters concerning refund claims filed on or after the first day of the first month following the effective date of this amendatory Act of the 103rd General Assembly. (Source: P.A. 103-655, eff. 7-19-24.) |
(35 ILCS 200/23-25)
Sec. 23-25.
Tax exempt property; restriction on judicial determinations.
(a) No taxpayer
may file an objection as
provided in Section 21-175 or Section 23-10 on the grounds that the
property is exempt from
taxation, or otherwise seek a judicial determination as to tax exempt status,
except as provided in Section 8-40 and except as otherwise provided in this
Section and Section 14-25 and Section 21-175.
(b) Nothing in this Section shall
affect the right of a governmental agency to seek a judicial determination as
to the exempt status of property for those years during which eminent domain
proceedings were pending before a court, once a certificate of exemption for
the property is obtained by the governmental agency under Section 8-35 or
Section 8-40.
(c) This Section shall not apply to exemptions granted under Sections
15-165
through 15-180.
(d) The limitation in this Section shall not apply to court proceedings
relating to an exemption for the 1985 assessment year and preceding assessment
years. However, an order entered in any such proceeding shall not preclude the
necessity of applying for an exemption for 1986 or later assessment years in
the manner provided by Section 16-70 or 16-130.
(e) The limitation in this Section shall not apply to court proceedings to
establish an exemption for any specific assessment year, provided that the
plaintiff or its predecessor in interest in the property has established an
exemption for any subsequent or prior assessment year on grounds comparable to
those alleged in the court proceedings. For purposes of this subsection, the
exemption for a subsequent or prior year must have been determined under
Section 8-35 or a prior similar law by the Department or a predecessor agency,
or under Section 8-40. Court proceedings permitted by this subsection may be
initiated while proceedings for the subsequent or prior year under Section
16-70, 16-130, 8-35, or 8-40 are still pending, but judgment shall not be
entered until the proceedings under Section 8-35 or 8-40 have terminated.
(Source: P.A. 89-126, eff. 7-11-95; 90-679, eff. 7-31-98.)
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(35 ILCS 200/23-30)
Sec. 23-30.
Conference on tax objection.
Following the
filing of an objection under Section 23-10, the court may hold a
conference
with the objector and the State's Attorney. Compromise
agreements on tax objections reached by conference shall be filed with the
court, and the parties shall prepare an order covering
the settlement
and submit the order to the court for
entry.
(Source: P.A. 88-455; 89-126, eff. 7-11-95.)
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(35 ILCS 200/23-35)
Sec. 23-35.
Tax objection based on budget or appropriation ordinance.
Notwithstanding the provisions of Section 23-10, no objection to
any property
tax levied by any municipality shall be sustained by any court because of the
forms of any budget or appropriation ordinance, or the degree of itemization or
classification of items therein, or the reasonableness of any amount budgeted
or appropriated thereby, if:
(a) a tentative budget and appropriation ordinance | ||
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(b) at least one public hearing has been held by the | ||
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(c) the budget and appropriation ordinance finally | ||
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"Municipality", as used in this Section, means all municipal corporations
in, and political subdivisions of, this State except the following: counties;
cities, villages and incorporated towns; sanitary districts created under
the Metropolitan Water Reclamation District Act; forest preserve districts
having a population of 3,000,000 or more, created under the Cook County Forest
Preserve Park District Act; boards of education of school districts in cities
exceeding 1,000,000 inhabitants; the Chicago Park District created under the
Chicago Park District Act; and park districts as defined in subsection (b) of
Section 1-3 of the Park District Code.
(Source: P.A. 91-357, eff. 7-29-99.)
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(35 ILCS 200/23-40)
Sec. 23-40.
Error or informality in making levy or in certifying or filing.
In all judicial proceedings concerning the levying and collection of taxes, an
error or informality of any officer or officers in making any tax levy or in
certifying or filing the levy not affecting the substantial justice of the levy
itself, shall not vitiate or void the levy or affect the tax. When the error
or informality in a levy, its certification, filing or publication can be
corrected by amendment, or a levy can be sufficiently itemized, the purpose
defined and made certain by amendment, made prior to the entry of any order of
court affecting the levy or the collection of taxes thereon, an amendment or
amendments, certification, filing or publication may be made by the taxing
bodies affected. The ordinance, resolution, publication or certificate, as
amended, certified, filed or published, shall, upon proof of such amendment or
amendments, certification, filing or publication being made to the court, have
the same force and effect as though originally adopted, published, filed and
certified in the amended form. The aggregate amount or rate of the original
levy shall not be increased by an action taken under this Section. A statute
terminating the time within which appropriations or tax levies may be made,
published, certified or filed, shall not apply to any republication,
recertification or refiling, or to any amendment or revision authorized or
permitted by this Section.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/23-45)
Sec. 23-45.
Time limit after objection is filed with the Court.
If, after
10 years from the
date an objection is filed there has been no further action on the objection,
the objection shall be dismissed as a matter of law with prejudice. The
circuit clerk shall enter the dismissal of record. The Collector may then
distribute the taxes. The Collector shall determine whether to use the tax
rates for the year the objection was filed or the tax rates for the most recent
tax year in distributing the taxes. This Section applies to tax objections
filed before, on, or after the effective date of this amendatory Act of
1996.
(Source: P.A. 89-695, eff. 12-31-96.)
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(35 ILCS 200/Tit. 9 heading) TITLE 9.
OTHER PROVISIONS
|
(35 ILCS 200/Art. 24 heading) Article 24.
General Provisions
|
(35 ILCS 200/24-5)
Sec. 24-5.
Tax on personal property.
Ad valorem personal property taxes
shall not be levied on any personal property having tax situs in this State.
However, this Section shall not prohibit the collection after January 1, 1979
of
any taxes levied under this Code prior to January 1, 1979, on personal property
subject to assessment and taxation under this Code prior to January 1, 1979. No
property lawfully assessed and taxed as personal property prior to January 1,
1979, or property of like kind acquired or placed in use after January 1, 1979,
shall be classified as real property subject to assessment and taxation. No
property lawfully assessed and taxed as real property prior to January 1, 1979,
or property of like kind acquired or placed in use after January 1, 1979, shall
be classified as personal property.
(Source: P.A. 82-935; 88-455.)
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(35 ILCS 200/24-10)
Sec. 24-10.
Statute of limitations for collection of penalties and interest
on delinquent personal property taxes. Any interest or penalty on personal
property tax levied pursuant to the Revenue Act of 1939 by any taxing district,
as defined in that Act, located in a county of less than 400,000 inhabitants,
shall not be collected more than 7 years after the date on which the tax was
initially levied, notwithstanding any judgment which has been obtained in
relation to collection of the tax. For purposes of this Section, "personal
property tax" means a tax on personal property imposed by taxing districts
pursuant to the Revenue Act of 1939 prior to abolition of authority to impose
personal property tax in Illinois.
(Source: P.A. 86-179; 88-455.)
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(35 ILCS 200/24-15)
Sec. 24-15.
Forms and instructions.
The Department shall make out and
forward to each county clerk for the use of the clerks and other officers,
suitable forms and instructions. All instructions shall be strictly complied
with by the officers in the performance of their duties. The Department shall
give its opinion and advice on all questions of doubt as to the intent and
meaning of the provisions of this Code.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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(35 ILCS 200/24-20)
Sec. 24-20.
Subpoenas.
Any person
may serve any subpoena issued under this Code.
(Source: Laws 1965, p. 354; P.A. 88-455.)
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(35 ILCS 200/24-25)
Sec. 24-25.
Notices.
All notices required by this Code shall be written or
printed notices and shall be served personally upon the persons entitled to
notice, or their agents, or by sending the notice by mail to the person so
entitled to notice, or to his or her agent, if the residence or business
address of the person is known, or by reasonable effort can be ascertained. If
the address of a person can not be ascertained, then the notice shall be sent
to the address of the person who last paid the taxes upon the property in
question. A failure to give any notice required by this Code shall not impair
or affect the validity of any assessment as finally made.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/24-30)
Sec. 24-30.
Oaths.
Any oath, authorized to be administered under this Code,
may be administered by an assessor or deputy assessor, or by any other officer
having authority to administer oaths.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/24-35)
Sec. 24-35. Property Tax Reform and Relief Task Force.
(a) There is created the Property Tax Reform and Relief Task Force consisting of 9 members appointed as follows: 3 members appointed by the President of the Senate, one of whom shall be designated as the chair of the Task Force upon appointment; 2 members appointed by the Minority Leader of the Senate; 2 members appointed by the Speaker of the House of Representatives; and 2 members appointed by the Minority Leader of the House of Representatives.
(b) The Task Force shall conduct a
study of the property tax system in Illinois and investigate
methods of reducing the reliance on property taxes and
alternative methods of funding. (c) The members of the Task Force shall serve
without compensation but shall be reimbursed for their
reasonable and necessary expenses from funds appropriated for that purpose.
(d) The Task Force shall submit its findings to
the General Assembly no later than January 1, 2010, at
which time the Task Force is dissolved.
(e) The Department of Revenue shall provide administrative support to the Task Force.
(Source: P.A. 95-644, eff. 10-12-07.) |
(35 ILCS 200/24-36) Sec. 24-36. (Repealed).
(Source: P.A. 101-181, eff. 8-2-19. Repealed internally, eff. 12-31-20.) |
(35 ILCS 200/Art. 25 heading) Article 25.
Penalties
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(35 ILCS 200/25-5)
Sec. 25-5.
Delivery and receipt of collector's book before bond approved.
If
any county clerk delivers the tax books into the hands of the county collector,
or if any collector receives the books or collects any taxes before the
collector's bond has been approved and filed, as required by this Code, the
clerk and collector, and each of them, shall be liable to a penalty of not less
than $500, and all damages and costs, to be recovered in a civil action. The
State's Attorney shall bring suit, in the name of the People of the State of
Illinois. Nothing in this Section shall be construed as relieving the sureties
of a collector from liabilities incurred under a bond not approved and filed as
required by this Code.
(Source: P.A. 76-2254; 88-455.)
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(35 ILCS 200/25-10)
Sec. 25-10.
Failure of collector to obtain timely judgment or present list
of errors. If any collector, by his own neglect, fails to obtain judgment
within the time prescribed by this Code, or fails to present his list of errors
in assessment of property at the time required by this Code, he shall lose the
benefit of any abatement to which he might have been entitled, and shall pay to
the county the full amount charged against him, except that in the 10 years
next following the completion of a general reassessment of property in any
county with 3,000,000 or more inhabitants, the collector is under no duty to
obtain judgment earlier than 30 days after taxes upon property have become
delinquent and have begun to bear interest.
(Source: P.A. 83-121; 88-455.)
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(35 ILCS 200/25-15)
Sec. 25-15.
Knowing failure of local assessment officer to perform
duties. Any local assessment officer or other person whose
duty it is to assess property for taxation or equalize any assessment,
who refuses or knowingly or wilfully neglects any duty required of him
by law, or who consents to or connives at any evasion of this Code whereby any
property required to be assessed is unlawfully exempted in whole or in part, or
the valuation thereof is set down at more or less than is required by law, is
guilty of a Class A misdemeanor. He or she shall also be liable upon his bond
to the party injured for all damages sustained by that party. He or she shall
also be removed from office by the judge of the court before whom he or she is
tried and convicted.
(Source: P.A. 77-2236; 88-455.)
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(35 ILCS 200/25-20)
Sec. 25-20.
Knowing failure of public officer to perform duties.
Every
public officer who refuses to perform or knowingly neglects any duty enjoined
upon him by this Code, or who consents or connives to evade its provisions,
whereby any proceeding required by this Code shall be prevented or hindered, or
whereby any property required to be listed for taxation is unlawfully exempted
or the same be entered upon the assessment or collector's books at less than
the value required by this Code, or the percentage as may be provided by a
county ordinance adopted under Section 4 of Article IX of the Constitution of
Illinois, shall, for every such offense, neglect or refusal, be liable, on the
complaint of any person, for double the amount of the loss or damage caused
thereby, to be recovered in a civil action in the name of the People of the
State of Illinois in any court having jurisdiction, and may be removed from
office at the discretion of the court.
(Source: P.A. 80-247; 88-455.)
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(35 ILCS 200/25-25)
Sec. 25-25.
Failure of officer to perform duties if no other penalty
provided. If any officer fails or neglects to perform any of the duties
required of him by this Code, upon being required so to do by any person
interested in the matter, and for the failure or neglect to perform that duty
there is no other or specific penalty provided in this Code, he shall be liable
to a fine of not less than $10 nor more than $500, to be recovered in a civil
action in the circuit court of the proper county, and may be removed from
office at the discretion of the court. Any officer who
knowingly violates any of the provisions of this Code, for the violation of
which there is no other specific penalty provided in this Code, shall be
liable to a fine not less than $10 nor more than $1,000 to be recovered in a
civil action in the name of the People of the State of Illinois, in any court
having jurisdiction and may be removed from office at the discretion of the
court. Fines when recovered shall be paid into the county treasury.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/25-30)
Sec. 25-30.
Failure of collector to attend tax sale.
If any county collector
or designated deputy fails to attend any sale advertised under this Code, and
offer property for sale as required by law, he or she shall be liable to pay
the amount of taxes, special assessments and costs due on the advertised
property. The county collector may afterwards advertise and sell the delinquent
property to reimburse himself or herself for the amount advanced by him or her,
but at the sale no property shall be forfeited to the State.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/25-35)
Sec. 25-35.
Failure of county clerk to attend tax sale or keep required
records. If any county clerk or designated deputy fails to attend any tax sale,
or to make and keep the record, as required by this Code, he or she shall
forfeit and pay the sum of $500, and shall be liable to indictment for that
failure. Upon conviction he or she shall be removed from office. The sum shall
be sued for in civil action, in the name of the People of the State of
Illinois, and when recovered shall be paid into the county treasury.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/25-40)
Sec. 25-40.
Fraudulent return or schedule.
Any person who, with intent to
defeat or evade the law in relation to the assessment of property, delivers or
discloses to any assessor or deputy assessor a false or fraudulent list, return
or schedule of his or her property not exempted by law from taxation, is guilty
of a Class A misdemeanor.
(Source: P.A. 77-2236; 88-455.)
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(35 ILCS 200/25-45)
Sec. 25-45.
Duty of state's attorney to prosecute.
The State's Attorney of
each county shall prosecute all violators of this Code. They shall receive as
fees the sum of $20 in counties with less than 3,000,000 inhabitants and $40 in
counties with 3,000,000 or more inhabitants for each conviction, to be taxed as
costs, and 10% of all fines collected. The residue of all fines collected under
this Code shall be paid into the county treasury for use of the county.
(Source: P.A. 87-669; 88-455.)
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(35 ILCS 200/Art. 26 heading) Article 26.
Savings Provisions
|
(35 ILCS 200/26-5)
Sec. 26-5.
Failure to complete assessment in time.
An assessment completed
beyond the time limits required by this Code shall be as legal and valid as if
completed in the time required by law.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/26-10)
Sec. 26-10.
Informality in assessments or lists.
An assessment of property
or charge for taxes thereon, shall not be considered illegal on account of any
informality in making the assessment, or in the tax lists, or on account of the
assessments not being made or completed within the time required by law.
(Source: P.A. 83-121; 88-455.)
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(35 ILCS 200/26-15)
Sec. 26-15.
Failure to deliver collector's books on time.
Any failure to
deliver the collector's books within the time required by this Code shall in no
way affect the validity of the assessment and levy of taxes. In all cases of
failure, the assessment and levy of taxes shall be held to be as valid and
binding as if the books had been delivered at or within the time required by
law.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/26-20)
Sec. 26-20.
Tax charged to wrong owner.
A sale of property for taxes shall
not be considered invalid on account of the taxes having been charged in any
other name than that of the rightful owner.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/26-25)
Sec. 26-25.
Savings clause for pending proceedings.
The enactment of this
Code of 1993 shall not be construed to impair any right existing, or affect any
proceeding pending, at the time this Code takes effect; but all proceedings for
the assessment of any tax, or collection of any tax or special assessment then
remaining incomplete, may be completed pursuant to the provisions of this Code.
The provisions of this Act shall apply to redemptions from sales made for taxes
or special assessment previous to the taking effect hereof, and the mode of
giving notice, and of issuing deeds upon certificates of purchase made for
taxes.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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(35 ILCS 200/Art. 27 heading) Article 27.
Special Service Area Tax Law
|
(35 ILCS 200/27-5)
Sec. 27-5. Short title; definitions. This Article may be cited as the
Special Service Area Tax Law.
When used in this Article:
"Services contract" means an agreement between a service provider agency and a municipality or county for the purpose of providing special services in and for a special service area. "Service provider agency" means an entity that enters into a services contract with a municipality or county for the purpose of providing special services in and for a special service area. "Special Service Area" means a contiguous area within a municipality
or county in which special governmental services are provided in
addition to those services provided generally throughout the
municipality or county, the cost of the special services to be paid
from revenues collected from taxes levied or imposed upon property
within that area. Territory shall be considered contiguous for purposes
of this Article even though certain completely surrounded portions of the
territory are excluded from the special service area. A county may create
a special service area within a municipality or municipalities when the
municipality or municipalities consent to the creation of the special
service area. A municipality may create a special service area within a
municipality and the unincorporated area of a county or within another
municipality when the county or other municipality consents to the creation
of the special service area.
"Special service area commission" means a local board established by the corporate authorities of a municipality or county for the purpose of managing a particular special service area. "Special Services" means all forms of services pertaining to the
government and affairs of the municipality or county, including
but not limited to weather modification and improvements permissible under
Article 9 of the Illinois Municipal Code, and contracts for the supply of
water as described in Section 11-124-1 of the Illinois Municipal Code which
may be entered into by the municipality or by the county on behalf of a
county service area.
(Source: P.A. 99-930, eff. 1-20-17.)
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(35 ILCS 200/27-10)
Sec. 27-10.
Providing special services.
In any case in which a municipality
or county exercises the power granted in item (6) of Section 7
of Article VII of the Illinois Constitution or in item (2) of
subsection (l) of Section 6 of Article VII of
the Illinois Constitution to provide special services, a tax to provide
those special services or provide for the payment of debt
incurred for that purpose shall be levied or imposed in accordance with this
Article.
(Source: P.A. 92-16, eff. 6-28-01.)
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(35 ILCS 200/27-15)
Sec. 27-15.
Governing body.
The corporate authorities of the municipality or
county shall be the governing body of the special service area.
(Source: P.A. 78-901; 88-455.)
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(35 ILCS 200/27-20)
Sec. 27-20.
Proposals to establish a special service area.
To propose the
establishment of a special service area, other than one initiated by the
corporate authorities, an application shall be filed with the chief elected
official of the municipality or county explaining, at a minimum, the following:
the name and legal status of the applicant; the special services to be
provided; the boundaries of the proposed special service area; the estimated
amount of funding required; and the stated need and local support for the
proposed special service area. The application must be signed by an owner of
record within the proposed special service area. The corporate authorities may
accept or reject the application.
(Source: P.A. 87-588; 88-455.)
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(35 ILCS 200/27-25)
Sec. 27-25. Form of hearing notice. Taxes may be levied or imposed by the
municipality or county in the special service area at a rate or amount of tax
sufficient to produce revenues required to provide the special services. Prior
to the first levy of taxes in the special service area, notice shall be given
and a hearing shall be held under the provisions of Sections 27-30 and 27-35.
For purposes of this Section the notice shall include:
(a) The time and place of hearing;
(b) The boundaries of the area by legal description | ||
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(c) The permanent tax index number of each parcel | ||
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(d) The nature of the proposed special services to be | ||
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(d-5) The proposed amount of the tax levy for | ||
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(e) A notification that all interested persons, | ||
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(f) The maximum rate of taxes to be extended within | ||
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(g) If funds received through the special service | ||
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After the first levy of taxes within the special service area, taxes may continue to be levied in subsequent years without the requirement of an additional public hearing if the tax rate does not exceed the rate specified in the notice for the original public hearing
and
the taxes are not extended for a longer
period than the number of years specified in the notice if a number of years is specified. Tax rates may be increased and the period specified may be extended, if
notice is given and new public hearings are held in accordance with Sections
27-30 and 27-35.
(Source: P.A. 99-930, eff. 1-20-17.)
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(35 ILCS 200/27-30)
Sec. 27-30. Manner of notice. Prior to or within 60 days after the adoption
of the ordinance proposing the establishment of a special service area the
municipality or county shall fix a time and a place for a public hearing.
The public hearing shall be held not less than 60 days after the adoption of the ordinance proposing the establishment of a special service area. Notice of the hearing shall be given by publication and mailing, except that
notice of a public hearing to propose the establishment of a special service
area for weather modification purposes may be given by publication only.
Notice by publication shall be given by publication at least once not less than
15 days prior to the hearing in a newspaper of general circulation within the
municipality or county. Notice by mailing shall be given by depositing the
notice in the United States mails addressed to the person or persons in whose
name the general taxes for the last preceding year were paid on each property
lying within the special service area. A notice
shall be mailed not less than 10 days prior to the time set for the public
hearing. In the event taxes for the last preceding year were not paid, the
notice shall be sent to the person last listed on the tax rolls prior to
that year as the owner of the property.
(Source: P.A. 97-1053, eff. 1-1-13.)
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(35 ILCS 200/27-32) Sec. 27-32. More than 5% increase; hearing. If, in any year other than the initial levy year, the estimated special service area tax levy is more than 105% of the amount extended for special service area purposes for the preceding levy year, notice shall be given and a hearing held on the reason for the increase. Notice of the hearing shall be given in accordance with the Open Meetings Act. A meeting open to the public and convened in a location convenient to property included within the boundaries of the special service area is considered a hearing for purposes of this Section. The hearing may be held prior to the adoption of the proposed ordinance to adopt the annual levy of the special service area, but not more than 30 days prior to the adoption of the ordinance, or at the same time the proposed ordinance to adopt the annual levy of the special service area is considered.
(Source: P.A. 97-1053, eff. 1-1-13.) |
(35 ILCS 200/27-35)
Sec. 27-35.
Public hearing; protests and objections.
At the public hearing,
any interested person, including all persons owning taxable property located
within the proposed special service area, may file with the municipal clerk or
county clerk, as the case may be, written objections to and may be heard
orally in respect to any issues embodied in the notice. The municipality or
county shall hear and determine all protests and objections at the hearing and
the hearing may be adjourned to another date without further notice other than
a motion to be entered upon the minutes fixing the time and place it will
reconvene. At the public hearing or at the first regular meeting of the
corporate authorities thereafter, the municipality or county may delete area
from the special service area. However, the special service area must still be
a contiguous area as defined in Section 27-5.
(Source: P.A. 82-640; 88-455.)
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(35 ILCS 200/27-40)
Sec. 27-40. Boundaries of special service area. No lien shall be
established against any real property in a special service area nor shall a
special service area create a
valid tax before a certified copy of an
ordinance establishing or altering the boundaries of a special service area,
containing a legal description of the territory of the area, the permanent tax index numbers of the parcels located within the territory of the area, an accurate map of the territory, a copy of the notice of the public hearing, and a description of the special services to be provided is filed
for record
in the office of the recorder in each county in which any part of the area is
located. The ordinance must be recorded no later than 60 days after the date the ordinance was adopted. An
ordinance establishing a special service area recorded beyond the 60 days is
not valid. The requirement for recording within 60 days shall not apply to any
establishment or alteration of the boundaries of a service area that
occurred before September 23, 1991.
(Source: P.A. 93-1013, eff. 8-24-04.)
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(35 ILCS 200/27-45)
Sec. 27-45. Issuance of bonds. Bonds secured by the full faith and credit
of the area included in the special service area may be issued for providing
the special services. Bonds, when so issued, shall be retired by the levy of
taxes in addition to the taxes specified in Section 27-25 against all of the
taxable real property included in the area as provided in the ordinance
authorizing the issuance of the bonds or by the imposition of another tax
within the special service area. The county clerk shall annually extend taxes
against all of the taxable property situated in the county and contained in
such special service area in amounts sufficient to pay maturing principal and
interest of those bonds without limitation as to rate or amount and in addition
to and in excess of any taxes that may now or hereafter be authorized to be
levied by the municipality or county. Prior to the issuance of those bonds,
notice shall be given and a hearing shall be held pursuant to the provisions of
Sections 27-30 and 27-35. For purposes of this Section a notice shall include:
(a) The time and place of hearing;
(b) The boundaries of the area by legal description | ||
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(c) The permanent tax index number of each parcel | ||
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(d) The nature of the special services to be provided | ||
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(e) If the special services are to be maintained | ||
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(f) A notification that all interested persons, | ||
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(g) The maximum amount of bonds proposed to be | ||
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The question of the creation of a special service area, the levy or
imposition of a tax in the special service area and the issuance of bonds for
providing special services may all be considered together at one hearing.
Any bonds issued shall not exceed the number of bonds, the interest rate
and the period of extension set forth in the notice, unless an additional
hearing is held. If the municipality or county finds that refunding is in the best interest of the taxpayers of the special service area, special service area bonds may be issued to refund or advance refund special service area bonds without meeting any of the notice or hearing requirements set forth in this Section, except that the interest rate on the refunding bonds and the maximum period of time over which the refunding bonds will be retired may not be greater than that set forth in the original notice for the refunded bonds. Notwithstanding any provision of this Section to the contrary, the debt service of the refunding bonds issued pursuant to this Section may not exceed the debt service estimated to be paid over the remaining duration of the refunded bonds. Property taxes levied under the provisions of Section 27-75 of this Code in 2 or more special service areas established under this Article 27 may be pledged to secure a single bond issue benefitting the special service areas if those special service areas are within the corporate limits of a municipality. Any such property taxes must be levied on a basis that provides a rational relationship between the amount of the tax levied against each lot, block, tract, and parcel of land in each special service area and the special service benefit rendered. The changes made by this amendatory Act of the 96th General Assembly do not change any other terms, duties, or powers of a special service area under this Article.
Bonds issued pursuant to this Article shall not be regarded
as indebtedness of the municipality or county,
as the case may be, for the purpose of any limitation imposed by any law.
(Source: P.A. 96-884, eff. 3-1-10.)
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(35 ILCS 200/27-50)
Sec. 27-50.
Enlargement of special service area.
Boundaries of a special
service area may be enlarged, but only after hearing and notice as provided in
Sections 27-30 and 27-35. The notice shall be served in the original area of
the special service area and in any areas proposed to be added to the special
service area, except when the property being added represents less than 5% of
the equalized assessed valuation of the entire original area, as determined by
the clerk of the county in which the land is located, the notice by mailing
requirement of Section 27-30 shall be limited only to the area to be added and
not to the original special service area. The property added to the area shall
be subject to all taxes levied in the area after the property becomes a part
of the area and shall become additional security for bonded indebtedness
outstanding at the time the property is added to the area.
(Source: P.A. 81-819; 88-455.)
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(35 ILCS 200/27-55)
Sec. 27-55.
Objection petition.
If a petition signed by at least 51% of the
electors residing within the special service area and by at least 51% of the
owners of record of the land included within the boundaries of the special
service area is filed with the municipal clerk or county clerk, as the case may
be, within 60 days following the final adjournment of the public hearing,
objecting to the creation of the special service district, the enlargement of
the area, the levy or imposition of a tax or the issuance of bonds for the
provision of special services to the area, or to a proposed increase in the tax
rate, the district shall not be created or enlarged, or the tax shall not be
levied or imposed nor the rate increased, or no bonds may be issued. The
subject matter of the petition shall not be proposed relative to any
signatories of the petition within the next 2 years. Each resident of the
special service area registered to vote at the time of the public hearing held
with regard to the special service area shall be considered an elector. Each
person in whose name legal title to land included within the boundaries of the
special service area is held according to the records of the county in which
the land is located shall be considered an owner of record. Owners of record
shall be determined at the time of the public hearing held with regard to a
special service area. Land owned in the name of a land trust, corporation,
estate or partnership shall be considered to have a single owner of record.
(Source: P.A. 82-640; 88-455.)
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(35 ILCS 200/27-55a) Sec. 27-55a. Restrictive covenants; waiver of certain rights. A deed restriction, restrictive covenant, or similar provision may not waive, prohibit, or restrict the statutory rights to notice of a public hearing or the right to object, oppose, or challenge (i) the creation of a special service area, (ii) the levy of any tax of a special service area, or (iii) the issuance of bonds of a special service area. Any such deed restriction, restrictive covenant, or similar provision shall not be enforceable and is null and void against the property owner, lot or unit owner of the common interest community, condominium, or cooperative. The term "common interest community" in this Section has the same meaning as set forth in Section 9-102(c) of the Code of Civil Procedure.
(Source: P.A. 97-533, eff. 8-23-11.) |
(35 ILCS 200/27-60)
Sec. 27-60. Petition for disconnection from special service area. (a) Any
territory located within the boundaries of any special service area organized
under this Article, other than a special service area for weather modification,
may become disconnected from the area in the manner provided
in this Section. (b) A majority of the resident electors and a majority of
the record owners of land in the territory sought to be disconnected from
the area may sign a petition. The petition shall be addressed to the circuit
court and shall contain a definite description of the boundaries of the
territory and recite as a fact, that as of the date the petition is filed,
the territory was not, is not, and is not intended by the corporate authority
which created the special service area to be, either benefited or served
by any work or services either then existing or then authorized by the special
service area, and that the territory constitutes less than 1 1/2% of the
special service area's total equalized assessed valuation.
(c) In addition, the corporate authorities of a municipality in which a special service area, other than a special service area for weather modification, is located may file a petition with the circuit court to disconnect territory from the special service area. The petition shall contain a definite description of the boundaries of the
territory to be disconnected and recite as a fact that, as of the date the petition is filed,
the territory was not, is not, and is not intended by the corporate authority
that created the special service area to be either benefited or served
by any work or services either then existing or then authorized by the special
service area. (Source: P.A. 96-1031, eff. 7-14-10.)
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(35 ILCS 200/27-65)
Sec. 27-65.
Public hearing on petition; court order.
Upon the filing of the
petition, the court shall set it for public hearing within 60 days after the
date of the filing of the petition. The court shall give at least 45 days
notice of the hearing by publishing notice of the hearing once in a newspaper
having a general circulation within the special service area from which the
territory is sought to be disconnected. The notice (a) shall refer to the
petition filed within the court, (b) shall describe the territory proposed to
be disconnected, (c) shall indicate the prayer of the petition and the date,
time and place at which the public hearing will be held, and (d) shall further
indicate that the corporate authority which created the special service area
and any persons residing in or owning property in the territory involved or in
the special service area from which the territory is sought to be disconnected
shall have an opportunity to be heard on the prayer of the petition. Notice of
the filing of the petition, the substance of which shall be as prescribed above
for the published notice, shall also be mailed to the presiding officer of the
corporate authority from which the territory is sought to be disconnected.
The public hearing may be continued from time to time by the court. After
the public hearing and having heard all persons desiring to be heard, including
the corporate authority and all persons residing
in or owning property in the territory involved or in the special service
area from which the territory is sought to be disconnected, if the court
finds that all the allegations of the petition are true, the court shall grant
the prayer of the petition and shall enter an order disconnecting the territory
from the special service area. The order shall be entered at length in the
records of the court, and the clerk of the court shall file a certified copy of
the order with the clerk of the municipality or county which created the
special service area from which the territory has been disconnected. If the
court finds that the allegations contained in the petition are not true, the
court shall enter an order dismissing it.
(Source: P.A. 83-1245; 88-455.)
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(35 ILCS 200/27-70)
Sec. 27-70.
Effect of disconnection.
Any disconnected territory shall cease
to be subject to any taxes levied under this Article and shall not be security
for any future bonded indebtedness. When the amount of any special service area
levied taxes is cancelled due to disconnection of territory, the court may, in
the same disconnection proceeding, distribute this cancellation upon the other
property in the area assessed, in such manner as the court finds just and
equitable, not exceeding, however, the amount by which the property will
benefit from the special service.
(Source: P.A. 83-1245; 88-455.)
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(35 ILCS 200/27-75)
Sec. 27-75. Extension of tax levy. If a property tax is levied, the tax
shall be extended by the county clerk in the special service area in the manner
provided by Articles 1 through 26 of this Code based on equalized assessed
values as established under Articles 1 through 26. The municipality or county
shall file a certified copy of the ordinance creating the special service area,
including an accurate map thereof, a copy of the public hearing notice, and a description of the special services to be provided, with the county clerk. The corporate
authorities of the municipality or county may levy taxes in the special service
area prior to the date the levy must be filed with the county clerk, for the
same year in which the ordinance and map are filed with the county clerk. In
addition, the corporate authorities shall file a certified copy of each
ordinance levying taxes in the special service area on or before the last
Tuesday of December of each year and shall file a certified copy of any
ordinance authorizing the issuance of bonds and providing for a property tax
levy in the area by December 31 of the year of the first levy.
In lieu of or in addition to an ad valorem property tax, a special tax may be
levied and extended within the special service area on any other basis that
provides a rational relationship between the amount of the tax levied against
each lot, block, tract and parcel of land in the special service area and the
special service benefit rendered. In that case, a special tax roll shall be
prepared containing: (a) a description of the special services to be provided, (b) an explanation of the method of spreading the special
tax, (c)
a list of lots, blocks, tracts and parcels of land in the special
service area,
and (d) the amount assessed against each. The special tax roll
shall be included in the ordinance establishing the special service area or in
an amendment of the ordinance, and shall be filed with the county clerk for use
in extending the tax. The lien and foreclosure remedies provided in Article 9
of the Illinois Municipal Code shall apply upon non-payment of the special tax. As an alternative to an ad valorem tax based on the whole equalized assessed value of the property, the corporate authorities may provide for the ad valorem tax to be extended solely upon the equalized assessed value of the land in a special service area, without regard to improvements, if the equalized assessed value of the land in the special service area is at least 75% of the total of the whole equalized assessed value of property within the special service area at the time that it was established. If the corporate authorities choose to provide for this method of taxation on the land value only, then each notice given in connection with the special service area must include a statement in substantially the following form: "The taxes to be extended shall be upon the equalized assessed value of the land in the proposed special service area, without regard to improvements."
Section 10-30 of this Code does not apply to any property that is part of a special service area created under this paragraph, namely, property for which the ad valorem taxes are extended solely upon the equalized assessed value of the land in the special service area, without regard to improvements.
(Source: P.A. 96-1396, eff. 7-29-10; 97-333, eff. 8-12-11.)
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(35 ILCS 200/27-80)
Sec. 27-80.
Weather modification referendum.
A special service area for
weather modification shall not be established by a municipality or county until
the question of establishing the special service area has first been submitted
to the voters of the proposed area and approved by a majority of the voters
voting on the question. The corporate authorities proposing a special service
area shall certify the proposition for establishment of the area to the proper
election officials who shall submit the proposition to the voters at an
election in accordance with the general election law. The proposition shall
be in substantially the following form:
Shall a special service area forweather modification be created by YES....., and be authorized to levy a tax not to exceed .....% of the equalized NOand assessed value of farmland?
If a majority of votes cast on the proposition are in favor, the special
service area is established. Notwithstanding any other provision, a special
service area established for weather modification purposes shall not levy a
tax in excess of .05% of the equalized assessed value of all taxable property
assessed as farmland pursuant to Sections 10-110 through 10-140. Taxes
levied by the municipality or county for a special service area for weather
modification may be used only for purposes of weather modification, and may not
be used for administrative purposes. Any taxes levied under this Section for
weather modification purposes which are unpaid shall be treated as delinquent
taxes under Article 21 of this Code.
(Source: P.A. 83-1245; 88-455.)
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(35 ILCS 200/27-85)
Sec. 27-85.
Dissolution of weather modification area.
If 10% of the electors residing in a special service area for
weather modification petition the corporate authorities for dissolution
of the special service area, the proposition shall be certified to the
proper election officials who shall submit the proposition to the voters
at an election in accordance with the general election law. The proposition
shall be in substantially the following form:
Shall the special service area YESfor weather modification purposes created by ..... be dissolved? NO
If a majority of the votes cast on the proposition are in favor, the special
service area is dissolved. If a special service area is dissolved and any
unexpended funds remain from previous levies, the funds shall be paid to owners
of property located in the special service area. The payments shall be prorated
among the owners on the basis of acreage.
(Source: P.A. 82-282; 88-455.)
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(35 ILCS 200/27-87) Sec. 27-87. Special service areas to protect the health and safety of workers, tenants, and visitors in buildings. A municipality may propose a special service area as provided in this Law for the purpose of providing improvements to any one or more buildings if the improvements are required by municipal ordinance in order to protect the health and safety of workers, tenants, and visitors in the buildings; provided that if the owners of 100% of the number of lots, tracts, and parcels of the real estate that are to be subject to the tax file a petition with the clerk of the municipality agreeing with the establishment of a special service area, then the corporate authorities of the municipality may proceed with the establishment of the special service area. If a petition is not filed or contains an insufficient number of signatures, the corporate authorities of the municipality may not proceed further, and the same establishment of a special service area shall not again be initiated for a period of one year.
(Source: P.A. 94-689, eff. 1-1-06.) |
(35 ILCS 200/27-90)
Sec. 27-90.
Special service area for privately owned or maintained roads.
If at least 30% of the street or road mileage within the
corporate limits of
a municipality is comprised of streets and roadways not owned or controlled by
the municipality or any other unit of government, and if the streets and
roadways (including related drainage facilities and appurtenances) provide
access for police, fire, and other emergency vehicles, the municipality may
propose a special service area as provided in this Law for the purpose of
repairing, reconstructing, or maintaining those streets and
roadways; provided that if the owners of 51% or more in number of the
lots, tracts, and parcels
of real estate that are to be subject to the tax file a petition with the
clerk of the municipality agreeing with the establishment of a special service
area, then the corporate authorities of the municipality shall proceed
with the establishment of a special service area. If a petition is not filed
or contains an insufficient
number of signatures, the corporate authorities of the municipality shall
proceed no further and the same
establishment of a special service area shall not again be initiated for a
period of one year.
(Source: P.A. 90-299, eff. 8-1-97.)
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(35 ILCS 200/27-93)
Sec. 27-93.
Refunds; special service area fund.
If the corporate
authorities determine that excess revenues exist in a
special service area fund at the end of the life of the special service area
and if the option to abate a portion of the final tax levy for the special
service
area is no longer available, then the excess funds must be refunded to the
taxpayers of record for all parcels within the special service area, as of the
date the refund is declared, on a pro rata basis based upon each parcel's
proportionate share of the total equalized assessed valuation of all parcels
within the special service area. In processing the refund, the county or
municipality may deduct not more than 5% of the amount declared to be refunded
to cover its costs and expenses relative to declaring and making the refund.
(Source: P.A. 92-226, eff. 1-1-02.)
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(35 ILCS 200/27-95)
Sec. 27-95.
Special service area for privately owned or maintained roads in
unincorporated areas.
(a) If an unincorporated area of a county under township organization in
subdivisions initially platted
before January 1, 1995 contains at least one mile
of
streets or
roadways
situated entirely within a
township and not owned by the county or any other unit of government, and if
the streets and
roadways, including related drainage facilities and appurtenances, provide
access for police, fire, and
other emergency vehicles, the highway commissioner, upon consultation with the
county engineer or
county superintendent of highways, may propose a special service area as
provided in this Section
for the purpose of repairing, reconstructing, or maintaining those streets and
roadways, and the
corporate authorities of the county within which the streets and roadways are
located may levy or
impose additional taxes upon property within the area for the provision of
special services and for
the payment of debt incurred in order to provide those special services;
provided that if the owners
of 51% or more in the number of the lots, tracts, and parcels of real estate
that are to be subject to
the tax file a petition with the county clerk agreeing with the establishment
of a special service area,
then the corporate authorities of the county shall proceed with the
establishment of the special
service area. If a petition is not filed or contains an insufficient number of
signatures, the County
Board shall proceed no further and the same establishment of a special service
area shall not again be
initiated for a period of one year.
(b) The county engineer or county superintendent of highways may expend
county
highway funds in
providing consultation to a highway commissioner concerning the establishment
of a special service area or its
administration by the road district.
(c) The corporate authorities of the county may issue bonds as provided in
this Code to fund the
provision of special services within the boundaries of the special service
area.
(d) The highway commissioner shall make or let contracts, employ labor, and
purchase materials
and machinery necessary for repairing, reconstructing, or maintaining streets
and roadways within a special
service area established as provided in this Section. The cost of these
obligations shall be reimbursed by the
county with special service area tax revenues or bond proceeds, subject to
supervision by the county engineer or
county superintendent of highways as provided in the Illinois Highway Code.
(e) The highway commissioner may propose an increase in the tax rate
whenever available funding
is or may become insufficient to meet the cost of providing special services
under this Section, provided notice
is given and new public hearings are held in accordance with Sections 27-30 and
27-35. If a petition by at least
51% of the electors and 51% of the owners of record is filed in accordance with
Section 27-55 objecting to a
proposed increase in the tax rate, the tax rate shall not be increased, and the
road district shall have no further
obligation beyond available funding to provide any services for repairing,
reconstructing, or maintaining streets
and roadways within the special service area. Upon satisfaction of all bonded
indebtedness and other obligations
incurred in providing the special services, the special service area shall be
dissolved.
(Source: P.A. 93-193, eff. 7-14-03.)
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(35 ILCS 200/27-100) Sec. 27-100. Special service area commissions. (a) Notwithstanding any other provision of law, no member of a special service area commission may be an executive officer, owner, or member of the board of directors of the service provider agency selected for a services contract for that special service area. (b) Notwithstanding any other provision of law, no business owned by a member of a special service area commission may, for valuable consideration, provide goods or services as a subcontractor of a service provider agency pursuant to a services contract for the special service area that is the subject of that special service area commission. No business owned by an employee or elected official of a municipality may, for valuable consideration, provide goods or services as a subcontractor of a service provider agency pursuant to a services contract for any special service area located within that municipality. (c) At least one membership position for a special service area commission in a special service area which contains one or more homestead properties, as defined in Section 15-175, shall be reserved as a first priority membership position for any owner of homestead property located within such special service area.
(Source: P.A. 99-930, eff. 1-20-17.) |
(35 ILCS 200/27-105) Sec. 27-105. Lines of credit. Special service area commissions may not establish a loan or line of credit in connection with the special service area. Service provider agencies in those municipalities may establish a loan or line of credit in connection with the special service area; however, financing under this Section may not be secured by future tax revenue generated by the special service area.
(Source: P.A. 99-930, eff. 1-20-17.) |
(35 ILCS 200/27-110) Sec. 27-110. Special service area moneys used in the next fiscal year. Notwithstanding any other provision of law, if there is excess money remaining in a special service area fund at the end of a fiscal year, then the corporate authorities may authorize the use of that excess money to provide special services within the special service area in the next fiscal year, provided that the total amount used for purposes other than capital expenditures may not exceed 25% of the previous fiscal year's budget for the special service area.
(Source: P.A. 99-930, eff. 1-20-17.) |
(35 ILCS 200/27-115) Sec. 27-115. Special service area audits. Each special service area commission shall cause an audit of the funds and accounts of the special service area to be submitted to the corporate authorities of the municipality at least annually. The audit shall be made in accordance with generally accepted auditing standards.
(Source: P.A. 99-930, eff. 1-20-17.) |
(35 ILCS 200/27-120) Sec. 27-120. Exclusion of erroneously included property. If a property is determined by the corporate authorities of the municipality to be erroneously included in a special service area, the corporate authorities of the municipality may disconnect that property from the special service area solely by municipal action without regard to Section 27-60 or Section 27-65 of this Act.
(Source: P.A. 99-930, eff. 1-20-17.) |
(35 ILCS 200/27-125) Sec. 27-125. Administrative fees. Notwithstanding any other provision of law, an annual administrative fee may be charged for the administration of a special service area. Such annual administrative fee may be derived from the annual tax levy for each special service area. Any amount recommended by a special service area commission and approved as an administrative expense which may be paid to the service provider agency pursuant to the budget included in a services contract shall not exceed 30% of the annual tax levy for the special service area that is the subject of such services contract and is separate from any municipal administrative fee.
(Source: P.A. 99-930, eff. 1-20-17.) |
(35 ILCS 200/Art. 28 heading) Article 28.
Special Assessment Apportionment Law
|
(35 ILCS 200/28-1)
Sec. 28-1.
Short title.
This Article may be cited as the Special Assessment
Apportionment Law.
(Source: P.A. 86-1324; 88-455.)
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(35 ILCS 200/28-5)
Sec. 28-5.
Apportionment upon subdivision.
If a special assessment that is
payable in installments has been made by any corporate authority, for supplying
water, or other corporate purpose, and if all or some of the owner or owners of
any parcel of land so assessed desire to subdivide the parcel, and to apportion
the assessment and the several installments so that each parcel of the proposed
subdivision will bear its just and equitable proportion, it may be
done as provided in this Article.
(Source: P.A. 83-345; 88-455.)
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(35 ILCS 200/28-10)
Sec. 28-10.
Apportionment petition.
The owner or owners of the parcel of
land shall present to the corporate authority a petition, setting forth:
(a) The descriptive character of the assessment and | ||
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(b) The names of the owners.
(c) A description of the land proposed to be | ||
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(d) A plat showing the proposed subdivision.
(e) The proposed apportionment of the amount of each | ||
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The petition shall
be acknowledged in the manner provided for the acknowledgment of deeds.
(Source: P.A. 83-345; 88-455.)
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(35 ILCS 200/28-15)
Sec. 28-15.
Approval of petition by corporate authority; effect.
If the
corporate authority is satisfied with the proposed division, it shall cause to
be indorsed upon or attached to the petition its approval by its clerk or
secretary, under its corporate seal. The approved petition shall be filed and
recorded in the office of the county clerk of the county in which the land is
situated, and the apportioned assessment shall stand in place of the original
assessment and the several amounts so apportioned shall be liens upon the
several parcels charged, respectively. For the purpose of collecting the
assessment all proceedings shall be had and taken as if the assessment and
installments had been made and apportioned in the first instance according to
the apportioned description and amounts. The respective owners shall be held to
have waived every and all objections to the assessment and the apportionment.
This Article does not apply to any parcel of land on which any delinquent
installment remains due and unpaid.
(Source: P.A. 83-345; 88-455.)
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(35 ILCS 200/28-20)
Sec. 28-20.
Apportionment by court.
If the owners are unable to agree as to
the apportionment, or any of them are under legal disability, one or more of
them may file a petition with the circuit court of the county in which the land
so assessed is situated, substantially in the form provided in Section 28-10.
The corporate authority, together with all owners or persons interested, not
joined as petitioners, and unknown owners, if any, shall be made parties
defendant. All proceedings shall be had as in other civil cases. The court may
hear and determine the case according to the right of the matter. A copy of the
record of the proceedings of the court relating to the premises in case of an
apportionment, duly certified, shall be filed and recorded in the office of the
county clerk. As to the land covered by the court's order, the owners of the
land, the apportionment, and the collection of the several amounts
apportioned, the proceedings have the same force and effect as is provided in
Section 28-15 when the corporate authorities approved a petition.
(Source: P.A. 83-345; 88-455.)
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(35 ILCS 200/Art. 29 heading) Article 29.
Special Assessments Benefiting State Property Law
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(35 ILCS 200/29-1)
Sec. 29-1.
Short title.
This Article may be cited as the Special Assessment
Benefiting State Property Law.
(Source: P.A. 86-1324; 88-455.)
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(35 ILCS 200/29-5)
Sec. 29-5.
State policy.
It is the policy of this State that when any unit
of local government makes a local improvement by special assessment or special
tax which benefits abutting State property, the State should pay for the
benefit so conferred on the same basis as other property owners benefited by
that improvement, subject to the same rights as are afforded to those property
owners.
(Source: P.A. 86-933; 88-455.)
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(35 ILCS 200/29-10)
Sec. 29-10. State must be party to proceedings. No amount may be claimed
from the State by or on behalf of any unit of local government for any local
improvement made by special assessment or special tax that benefits, or is
alleged to benefit, abutting property owned by the State unless the State has
been made a party to all proceedings, has been given all notices, and has been
afforded the same opportunities for hearing and for objecting to the assessment
in the same manner and under the same conditions as provided in the law
applicable to the making of the local improvement by special assessment or
special tax by that unit of local government.
For the purposes of this Article, any notices required under applicable law
must be sent by registered or certified mail to the Director of the Department
or the other State officer having jurisdiction over the State property
affected, to the Director of
Commerce and Economic Opportunity,
and to the Attorney General.
(Source: P.A. 94-793, eff. 5-19-06.)
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(35 ILCS 200/29-15)
Sec. 29-15. Payment of assessment. When the Attorney General has certified
to the Director of Commerce and Economic Opportunity that the amount, in the
nature of a special assessment by which specified abutting State property has
been benefited by a specified local improvement, has been determined in
compliance with this Article, the Director shall, to the extent that
appropriations are available for that purpose, voucher the amount of that
assessment, or $25,000, whichever is less, for payment to the appropriate unit
of local government. When the amount appropriated in any fiscal year for those
purposes is insufficient to pay a special assessment totalling $25,000 or less
in full, the balance of that special assessment shall be vouchered for payment
from the appropriation for those purposes for the next succeeding fiscal year.
If the amount of the assessment exceeds $25,000, the Director of the
Department or the other State officer having jurisdiction over the property
affected shall include in the Department's budget for the next succeeding
fiscal year a request for the appropriation of the amount by which the
assessment exceeds $25,000, plus interest, if any, which shall be vouchered for
payment from that appropriation.
(Source: P.A. 94-793, eff. 5-19-06.)
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(35 ILCS 200/29-20)
Sec. 29-20.
No lien on State property.
Nothing in this Article permits the
imposition or enforcement of a lien on State property.
(Source: P.A. 86-933; 88-455.)
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(35 ILCS 200/Art. 30 heading) Article 30.
Fiscal Responsibility Law
|
(35 ILCS 200/30-1)
Sec. 30-1.
Short title.
This Article may be cited as the Fiscal
Responsibility Law.
(Source: P.A. 88-455.)
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(35 ILCS 200/30-5)
Sec. 30-5.
Definition.
As used in this Article, "taxing district" has the
meaning stated in Section 1-150.
(Source: P.A. 84-205; 88-455.)
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(35 ILCS 200/30-10)
Sec. 30-10.
Special reserve fund.
The governing body of any taxing district
may, by ordinance or resolution, establish a special reserve fund for the
purpose of accumulating monies to pay refunds of erroneously or illegally
collected taxes. A taxing district establishing a special fund may transfer
into the fund each year taxes or monies from the general corporate fund to be
used solely for the payment of tax refunds and expenses incident to refunds.
The balance of the fund shall not exceed 1/2 of 1% of the equalized assessed
valuation of property in the taxing district.
(Source: P.A. 84-205; 88-455.)
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(35 ILCS 200/30-15)
Sec. 30-15.
Effect of fund on levies.
A tax levy of a taxing district shall
not be deemed invalid for the sole reason that the taxing district has
accumulated monies in a special reserve fund pursuant to this Article.
(Source: P.A. 84-205; 88-455.)
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(35 ILCS 200/30-20)
Sec. 30-20.
Tax reimbursement account.
If the corporate authorities of a
taxing district determine that the taxing district has on hand surplus
funds from any source, then the corporate authorities may transfer those
surplus funds into a tax reimbursement account.
(Source: P.A. 87-737; 87-767; 88-455.)
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(35 ILCS 200/30-25) Sec. 30-25. Distributions from account. (a) At the direction of the corporate authorities of a taxing district, the treasurer of the taxing district shall disburse the amounts held in the tax reimbursement account. Unless the taxing district has divided the moneys as provided in subsection (b), disbursements shall be made to all of the owners of taxable homestead property within the taxing district. Each owner of taxable homestead property shall receive a proportionate share of the total disbursement based on the amount of ad valorem taxes on taxable homestead property paid by the owner to the taxing district under the most recent tax bill. (b) The corporate authorities of a taxing district may direct the treasurer to divide the moneys deposited into the account into 2 separate pools to be designated the homestead property pool and the commercial or industrial property pool. The amount to be deposited into each pool shall be determined by the corporate authorities of the taxing district, except that at least 50% of the moneys in the account shall be deposited into the homestead property pool. The treasurer shall disburse the amounts held in each pool in the tax reimbursement account at the direction of the corporate authorities. Disbursements from the homestead property pool shall be made to all of the owners of taxable homestead property within the taxing district. Each owner of taxable homestead property shall receive a proportionate share of the total disbursement from the pool based on the amount of ad valorem taxes on taxable homestead property paid by the owner to the taxing district under the most recent tax bill. Disbursements from the commercial or industrial property pool shall be made to all of the owners of taxable commercial or industrial property, except (i) those owners whose property is located within a tax increment financing district, (ii) those owners who received a tax incentive as a result of a tax incentivized development established by an intergovernmental agreement to which the taxing district is a party, or (iii) those owners whose property is classified as an apartment building. Each eligible owner of taxable commercial or industrial property shall receive a proportionate share of the total disbursement from the pool based on the amount of ad valorem taxes on taxable commercial or industrial property paid by the owner to the taxing district under the most recent tax bill. (c) In determining the proportionate share of each owner of homestead property, the numerator shall be the amount of taxes on homestead property paid by that owner to the taxing district under the most recent tax bill, and the denominator shall be the aggregate total of all taxes on homestead property paid by all owners to the taxing district under the most recent tax bills. (d) In determining the proportionate share of each owner of commercial or industrial property, the numerator shall be the amount of taxes on commercial or industrial property paid by that owner to the taxing district under the most recent tax bill, and the denominator shall be the aggregate total of all taxes on commercial or industrial property paid by all owners to the taxing district under the most recent tax bills less taxes paid on commercial or industrial property located in a tax increment financing district, taxes paid on commercial or industrial property for which the owner received a tax incentive as a result of a tax incentivized development established by an intergovernmental agreement to which the taxing district is a party, and taxes paid on an apartment building. (e) As used in this Section: "Qualified redevelopment costs" means costs advanced by a taxing district to a commercial or industrial property owner to promote economic development when, but for the advancement of the funds, the development would not be financially feasible. "Tax incentivized development" means an economic development project established by intergovernmental agreement whereby a taxing district advances qualified redevelopment costs to a commercial or industrial property owner. (Source: P.A. 103-592, eff. 6-7-24.) |
(35 ILCS 200/30-30)
Sec. 30-30.
Fiscal Responsibility Report Card.
The corporate authority of
each taxing district, other than a school district, that imposes ad valorem
taxes, within 180 days of the conclusion of the fiscal year of the taxing
district, shall submit to the State Comptroller and the county clerk of
each county in which a part of the taxing district is located a Fiscal
Responsibility Report Card in the form prescribed by the State Comptroller
after consultation with other State Constitutional officers as the State
Comptroller selects. The Fiscal Responsibility Report Card shall inform
taxpayers about the amounts, sources, and uses of tax revenues received and
expended by the taxing district.
(Source: P.A. 87-782; 87-1002; 88-455; incorporates 88-280;
88-670, eff. 12-2-94.)
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(35 ILCS 200/30-31)
Sec. 30-31. Fiscal Responsibility Report Card; State Comptroller. The State
Comptroller, within 180 days of the conclusion of the fiscal year of the State,
shall make available on the Comptroller's website a Fiscal
Responsibility Report Card in the form prescribed by the State Comptroller
after consultation with other State Constitutional officers selected by the
State Comptroller. The Fiscal Responsibility Report Card shall inform the
General Assembly and the county clerks about the amounts, sources, and uses of
tax revenues received and expended by each taxing district, other than a school
district, that imposes ad valorem taxes.
(Source: P.A. 102-291, eff. 8-6-21.)
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(35 ILCS 200/Art. 31 heading) Article 31.
Real Estate Transfer Tax Law
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(35 ILCS 200/31-1)
Sec. 31-1.
Short title.
This Article may be cited as the Real Estate
Transfer Tax Law.
(Source: Laws 1967, p. 1716; P.A. 88-455.)
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(35 ILCS 200/31-5) Sec. 31-5. Definitions. "Affixed" means physically or electronically indicated. "Recordation" includes the issuance of certificates of title by Registrars of Title under the Registered Titles (Torrens) Act pursuant to the filing of deeds or trust documents for that purpose, as well as the recording of deeds or trust documents by recorders. "Department" means the Department of Revenue. "Person" means any natural individual, firm, partnership, association, joint stock company, joint adventure, public or private corporation, limited liability company, or a receiver, executor, trustee, guardian or other representative appointed by order of any court. "Revenue stamp" means physical (until December 31, 2025), electronic, or alternative indicia that indicates the amount of tax paid. "Value" means the amount of the full actual consideration for the real property or the beneficial interest in real property located in Illinois, including the amount of any lien on the real property assumed by the transferee. "Trust document" means a document required to be recorded under the Land Trust Recordation and Transfer Tax Act and, beginning June 1, 2005, also means any document relating to the transfer of a taxable beneficial interest under this Article. "Beneficial interest" includes, but is not limited to: (1) the beneficial interest in an Illinois land trust; (2) the lessee interest in a ground lease (including | ||
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(3) the indirect interest in real property as | ||
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"Controlling interest" means more than 50% of the fair market value of all ownership interests or beneficial interests in a real estate entity. "Real estate entity" means any person including, but not limited to, any partnership, corporation, limited liability company, trust, other entity, or multi-tiered entity, that exists or acts substantially for the purpose of holding directly or indirectly title to or beneficial interest in real property. There is a rebuttable presumption that an entity is a real estate entity if it owns, directly or indirectly, real property having a fair market value greater than 75% of the total fair market value of all of the entity's assets, determined without deduction for any mortgage, lien, or encumbrance. (Source: P.A. 103-963, eff. 8-9-24.) |
(35 ILCS 200/31-10)
Sec. 31-10. Imposition of tax. A tax is imposed on the privilege of
transferring title to real estate located in Illinois, on the privilege of transferring a beneficial interest in
real
property located in Illinois,
and on the privilege of transferring a controlling interest in a real estate
entity owning property located in Illinois,
at the rate of 50¢ for each $500 of
value or fraction of $500 stated in the declaration required by Section 31-25.
If, however, the transferring document states that the real estate, beneficial interest, or
controlling interest
is
transferred subject to a mortgage, the amount of the mortgage remaining
outstanding at the time of transfer shall not be included in the basis of
computing the tax.
The tax is due if the transfer is made
by one or more related transactions or involves one or more persons or entities
and whether or
not a document is recorded.
(Source: P.A. 93-657, eff. 6-1-04; 93-1099, eff. 6-1-05.)
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(35 ILCS 200/31-15) Sec. 31-15. Collection of tax. (a) Paper revenue stamps. The tax shall be collected by the recorder or registrar of titles of the county in which the property is situated through the sale of revenue stamps, the design, denominations and form of which shall be prescribed by the Department. The revenue stamps shall be sold by the Department to the recorder or registrar of titles who shall cause them to be sold for the purposes prescribed. The Department shall charge at a rate of 50¢ per $500 of value in units of not less than $500. The recorder or registrar of titles of the several counties shall sell the revenue stamps at a rate of 50¢ per $500 of value or fraction of $500. The recorder or registrar of titles may use the proceeds for the purchase of revenue stamps from the Department. The Department must establish a system to allow the recorder or registrar of titles to purchase the revenue stamps electronically and must deliver the electronically purchased stamps to the recorder or registrar of titles. Paper revenue stamps shall be phased out by December 31, 2025. Thereafter, all counties shall issue electronic revenue stamps or alternative indicia. (b) Electronic revenue stamp or alternative indicia. If the recorder or registrar of titles uses an electronic revenue stamp or alternative indicia, the recorder or registrar of titles shall electronically file a return using an electronic system required by the Department and electronically remit the tax to the Department via a debit payment or ACH credit on or before the 10th day of the month following the month in which the tax was required to be collected. The return shall disclose the tax collected and other information that the Department may reasonably require. The return shall be filed using an electronic format prescribed by the Department through the MyDec system or another electronic system used by the Department. (c) The recordation of all transactions involving the sale of property shall require the activity to be transmitted to the Department through the use of the Department's electronic system, whether paper revenue stamps, electronic revenue stamps, or alternative indicia is employed. If a return is not filed or the tax is not fully paid as required under this Section within 15 days of the required time period, the Department may eliminate the recorder or registrar of titles' ability to electronically file its returns and electronically remit the tax until such time as the recorder or registrar of titles fully remits the return and tax amount due. (Source: P.A. 103-963, eff. 8-9-24.) |
(35 ILCS 200/31-20)
Sec. 31-20. Affixing of stamps. Payment of the tax shall be evidenced by
revenue stamps in the amount required to show full payment of the tax imposed
by Section 31-10. Except as provided in Section 31-45, a deed, document
transferring a controlling interest in real property,
or trust document
shall not be accepted for filing by any recorder or registrar of titles unless
revenue stamps in the required amount have been purchased from the recorder or
registrar of titles of the county where the deed, document transferring a
controlling interest in real property,
or trust document is being
filed for recordation. The revenue stamps shall be affixed to the deed,
document transferring a controlling interest in real property,
or
trust document by the recorder or the registrar of titles either before or
after recording as requested by the grantee. The Department may prescribe a form to which stamps must be affixed that a transferee must file for recordation at the time a declaration is presented if a transferring document is not presented for recordation within 3 business days after the transfer is effected. A person using or affixing a
revenue stamp shall cancel it and so deface it as to render it unfit for reuse
by marking it with his or her initials and the day, month and year when the
affixing occurs. The marking shall be made by writing or stamping in
indelible ink or by perforating with a machine or punch. However, the revenue
stamp shall not be so defaced as to prevent ready determination of its
denomination and genuineness.
(Source: P.A. 93-657, eff. 6-1-04; 93-1099, eff. 6-1-05.)
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(35 ILCS 200/31-25)
Sec. 31-25. Transfer declaration. At the time a deed, a document
transferring a controlling interest in real property,
or trust document is
presented for recordation, or within 3 business days after the transfer is
effected, whichever is earlier,
there shall also be presented to the recorder or
registrar of titles a declaration, signed by at least one of the sellers and
also signed by at least one of the buyers in the transaction or by the
attorneys or agents for the sellers or buyers. The declaration shall state
information including, but not limited to: (a) the value of the real property
or beneficial interest in real property located in Illinois
so transferred; (b) the parcel
identifying number of the property; (c) the legal description of
the
property; (d) the date of the deed, the date the transfer was effected,
or the date of the trust document; (e) the type of deed, transfer,
or
trust document; (f) the address of the property; (g) the type of improvement,
if any, on the property; (h) information as to whether the
transfer is
between related individuals or corporate affiliates or is a
compulsory transaction; (i)
the lot size or acreage; (j) the value of personal property sold with the
real estate; (k) the year the contract was initiated if an installment sale;
(l) any homestead exemptions, as provided in Sections 15-170, 15-172, 15-175, and 15-176 as reflected on the most recent annual tax bill; (m) the name, address, and telephone number of the person preparing the
declaration; and (n) whether the transfer is pursuant to compulsory sale. Except as provided in Section 31-45, a deed, a document
transferring a controlling interest in real property,
or trust
document shall not be accepted for recordation unless it is accompanied by a
declaration containing all the information requested
in the declaration. When the declaration is signed by an attorney or agent on
behalf of sellers or buyers who have the power of direction to deal with the
title to the real estate under a land trust agreement, the trustee being the
mere repository of record legal title with a duty of conveying the real estate
only when and if directed in writing by the beneficiary or beneficiaries having
the power of direction, the attorneys or agents executing the declaration on
behalf of the sellers or buyers need identify only the land trust that is the
repository of record legal title and not the beneficiary or beneficiaries
having the power of direction under the land trust agreement. The declaration
form shall be prescribed by the Department and shall contain sales information
questions.
For sales occurring during a period in which the provisions of Section 17-10
require the Department to adjust sale prices for seller paid points and
prevailing cost of cash,
the declaration form shall contain questions
regarding the financing of the sale. The subject of the financing questions
shall include any direct seller participation in the financing of the sale or
information on financing that is unconventional so as to affect the fair cash
value received by the seller. The intent of the sales and financing questions
is to aid in the reduction in the number of buyers required to provide
financing information necessary for the adjustment outlined in Section 17-10.
For sales occurring during a period in which the provisions of Section 17-10
require the Department to adjust sale prices for seller paid points and
prevailing cost of cash,
the declaration form shall include, at a minimum, the following data: (a)
seller paid points, (b) the sales price, (c) type of
financing
(conventional, VA, FHA, seller-financed, or other), (d) down
payment, (e) term,
(f) interest rate, (g) type and description of interest
rate (fixed, adjustable
or renegotiable), and (h) an appropriate place for the inclusion of special
facts or circumstances, if any. The Department
shall
provide an adequate supply of forms to each recorder and registrar of titles in
the State.
(Source: P.A. 96-1083, eff. 7-16-10.)
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(35 ILCS 200/31-30)
Sec. 31-30.
Use of transfer declaration.
The recorder or registrar of
titles shall not record the declaration, but shall insert on the declaration
and all attachments
the Document Number assigned to the deed or trust document, and shall within
30 days of receipt
transmit the declaration to the chief county assessment officer. The chief
county assessment officer shall insert on the declaration the most recent
assessed value for each parcel of the transferred property and other
information required by the Department, and, within 30 days of receipt or
within 30 days of the adjournment of the board of review for the previous
assessment year, whichever is later, shall transmit all the declarations to the Department.
The
chief county assessment officer may also copy and retain any information
relating to the property transferred to assist in determining the proper
assessed valuation of the property transferred and other properties in his
county.
(Source: P.A. 91-555, eff. 1-1-00.)
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(35 ILCS 200/31-35)
Sec. 31-35.
Deposit of tax revenue.
(a) Beginning on the effective date of this amendatory Act of the 92nd
General
Assembly and through June 30, 2003,
of the moneys
collected under Section 31-15, 50% shall be deposited
into the Illinois Affordable Housing Trust Fund, 20% into the Open
Space Lands Acquisition and Development Fund, 5% into the
Natural Areas Acquisition Fund, and 25% into the General Revenue Fund.
(b) Beginning July 1, 2003, of the moneys collected under Section 31-15,
50% shall be deposited into the Illinois Affordable Housing Trust Fund, 35%
into the Open Space Lands Acquisition and Development Fund, and 15% into the
Natural Areas Acquisition Fund.
(Source: P.A. 91-555, eff. 1-1-00; 92-536, eff. 6-6-02; 92-874, eff. 7-1-03.)
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(35 ILCS 200/31-40)
Sec. 31-40.
Real estate in civil townships.
If the real estate described in
the deed is located in a civil township, the recorder or registrar of titles
shall transmit a copy of the declaration to the township or multi-township
assessor for that township. This Section does not apply to any county having an
elected county assessor.
(Source: P.A. 83-358; 88-455.)
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(35 ILCS 200/31-45)
Sec. 31-45. Exemptions. The following deeds or trust documents shall be
exempt from the provisions of this Article except as provided in this Section:
(a) Deeds representing real estate transfers made | ||
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(b) Deeds to or trust documents relating to (1) | ||
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(c) Deeds or trust documents that secure debt or | ||
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(d) Deeds or trust documents that, without additional | ||
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(e) Deeds or trust documents where the actual | ||
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(f) Tax deeds.
(g) Deeds or trust documents that release property | ||
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(h) Deeds of partition.
(i) Deeds or trust documents made pursuant to | ||
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(j) Deeds or trust documents made by a subsidiary | ||
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(k) Deeds when there is an actual exchange of real | ||
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(l) Deeds issued to a holder of a mortgage, as | ||
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(m) A deed or trust document related to the purchase | ||
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(Source: P.A. 100-201, eff. 8-18-17.)
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(35 ILCS 200/31-46)
Sec. 31-46. Exemption from tax equal to corporate franchise taxes paid.
If a
transfer of a controlling interest in a real estate entity is taxed under this
Article and the
real estate entity liable for the tax under this Article is also liable for
corporate franchise
taxes under the Business Corporation Act of 1983 as a result of the transfer,
then the real
estate entity is exempt from paying the tax imposed under this Article to the
extent of the
corporate franchise tax paid by the real estate entity as a result of the
transfer. The
exemption shall not reduce the real estate entity's tax liability under this
Article to less
than zero.
(Source: P.A. 93-657, eff. 6-1-04.) |
(35 ILCS 200/31-47)
Sec. 31-47.
Verification.
In all counties, each transfer declaration
filed under this Law shall include a written statement by both the grantor or
grantor's agent and the grantee or grantee's agent that the information
contained in the declaration is true and correct to the best of his or her
knowledge and
belief. In counties of 3,000,000 or more inhabitants, the declaration shall
also contain a written statement executed by the grantor or the grantor's agent
verifying that, to the best of his or her knowledge, the name of the grantee
shown on the deed or assignment of beneficial interest in a land trust is
either a natural person, an Illinois corporation or foreign corporation
authorized to do business or acquire and hold title to real estate in Illinois,
a partnership authorized to do business or acquire and hold title to real
estate in Illinois, or other entity recognized as a person and authorized to do
business or acquire and hold title to real estate under the laws of Illinois.
In counties of 3,000,000 or more inhabitants, the declaration shall also
contain a written statement executed by the grantee or the grantee's agent
verifying that the name of the grantee shown on the deed or assignment of
beneficial interest in a land trust is either a natural person, an Illinois
corporation or foreign corporation authorized to do business or acquire and
hold title to real estate in Illinois, a partnership authorized to do business
or acquire and hold title to real estate in Illinois, or other entity
recognized as a person and authorized to do business or acquire and hold title
to real estate under the laws of Illinois.
(Source: P.A. 91-555, eff. 1-1-00.)
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(35 ILCS 200/31-50)
Sec. 31-50.
Penalties.
Any person who willfully falsifies the value of
transferred real estate on the transfer declaration required by Section 31-25
or who willfully falsifies or willfully omits any other information required by
Section 31-25 or who willfully and falsely claims a transaction to be exempt
under Section 31-45 is guilty of a Class B misdemeanor. Any person who
knowingly submits a false statement concerning the identity of a grantee under
the provisions of this Article is guilty of a Class C misdemeanor. A second or
subsequent conviction of an offense is a Class A misdemeanor. A prosecution for
any act in violation of this Article may be commenced at any time within 5
years of the commission of the act. Only the buyer or the buyer's
representative shall attest to the accuracy of the financing information
reported on the declaration and required by Section 31-25. Any person
convicted of any offense under this Law is liable for the tax due in
addition to any fines imposed by the court.
(Source: P.A. 91-555, eff. 1-1-00.)
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(35 ILCS 200/31-55)
Sec. 31-55.
Public records.
Transfer declarations under this Article are
public records and shall be made available for inspection, upon request,
during regular business hours.
(Source: P.A. 87-543; 88-455.)
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(35 ILCS 200/31-60)
Sec. 31-60.
Check for violations.
The Department shall conduct spot checks
or investigations of declarations required to be filed by this Article and
may forward information of violations to the State's Attorney of
the county
where the violations occur for prosecution and collection of taxes.
(Source: P.A. 91-555, eff. 1-1-00.)
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(35 ILCS 200/31-65)
Sec. 31-65.
Additional tax.
The tax imposed by Section 31-10 is in addition
to all other occupation or privilege taxes imposed by the State of Illinois or
by any municipal corporation or political subdivision.
(Source: Laws 1967, p. 1716; P.A. 88-455.)
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(35 ILCS 200/31-70)
Sec. 31-70.
Rules.
The Department may prescribe reasonable rules for
the administration of this Article, including rules permitting a transfer
declaration in a prescribed electronic form and permitting the electronic
transmission of the transfer declaration using a prescribed method and
format.
(Source: P.A. 91-555, eff. 1-1-00.)
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(35 ILCS 200/Art. 32 heading) Article 32.
Continuation of Prior Law - Statutes Repealed
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(35 ILCS 200/32-1)
Sec. 32-1.
Prior law.
(a) A provision of this Code that is the same as a prior law shall be
construed as a continuation of the prior law and not as a new or different law.
(b) A citation in another Act to an Act or to a Section of an
Act that is continued in this Code shall be construed to be a citation to that
continued provision in this Code.
(Source: P.A. 88-455.)
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(35 ILCS 200/32-5)
Sec. 32-5.
Other Acts of the 88th General Assembly.
If any other Act of
the 88th General Assembly changes, adds, or repeals a provision of prior law
that is continued in this Code, than that change, addition, or repeal in the
other Act shall be construed together with this Code.
(Source: P.A. 88-455.)
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(35 ILCS 200/32-10)
Sec. 32-10.
Home rule; mandates.
Nothing in this Code as initially
enacted (i) is a denial or limitation on home rule powers where no denial or
limitation existed under prior law or (ii) creates a State mandate under the
State Mandates Act where no mandate existed under prior law.
(Source: P.A. 88-455.)
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(35 ILCS 200/32-15)
Sec. 32-15.
Titles; articles; captions.
The language contained in the
Titles, Articles, Captions, and
Section and subsection headings in this Code:
(a) is intended only as a general description that is not a part of the
substantive provisions of this Code;
(b) does not take precedence over the content of the substantive provisions
of this Code; and
(c) shall not be used in construing the meaning of the substantive
provisions of this Code.
(Source: P.A. 88-455.)
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(35 ILCS 200/32-17)
Sec. 32-17.
Severability.
The provisions of this amendatory Act of 1995 are
severable under Section 1.31 of the Statute on Statutes.
(Source: P.A. 89-126, eff. 7-11-95.)
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(35 ILCS 200/32-20)
Sec. 32-20.
Statutes repealed.
The following Acts are repealed:
The Local Tax Reimbursement Act.
The Special Assessment Apportionment Act.
The Revenue Act of 1939.
The Truth in Taxation Act.
The Uncollectable Tax Act.
The Real Property Improvement Assessment Act.
The Real Estate Transfer Tax Act.
The Special Service Area Tax Act.
The Special Assessment Benefiting State Property Act.
The Local Governmental Tax Collection Act.
The Taxing District Reserve Fund Act.
The Limitation on Collection of Personal Property Tax Act.
The Property Tax Extension Limitation Act.
The Fiscal Responsibility Report Card Act.
(Source: P.A. 88-455.)
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