(35 ILCS 200/21-25)
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 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
1 1/2% per month or portion thereof.
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
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
for deployment outside the continental United States
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
To be deemed not delinquent in the payment of an installment of taxes and any
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
days after his or her deactivation and provide verification of the date of his
deactivation. An installment of property taxes on the property of any reservist
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.)