Public Act 096-1297
 
SB3446 EnrolledLRB096 19958 HLH 35438 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Property Tax Code is amended by changing
Section 21-25 as follows:
 
    (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 at the rate of
1 1/2% per month or portion thereof until paid or forfeited.
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 all tax years, the 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.
    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.
    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. 94-312, eff. 7-25-05.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.