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Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide. Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
REVENUE (35 ILCS 200/) Property Tax Code. 35 ILCS 200/20-225
(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
(35 ILCS 200/Art. 20 Div. 5 heading)
Division 5.
Settlement of Accounts
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35 ILCS 200/20-230
(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
(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
(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
(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
(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
(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
(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
(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
(35 ILCS 200/Art. 21 Div. 1 heading)
Division 1.
Due dates and delinquencies
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35 ILCS 200/21-5
(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
(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
(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 (35 ILCS 200/21-16) Sec. 21-16. Property owned by a taxing district; delinquency. Notwithstanding any other provision of law, in a county with more than 800,000 inhabitants but fewer than 1,000,000 inhabitants, if a lessee is liable for the payment of property taxes extended against property that is owned by a taxing district, and those taxes remain unpaid in whole or in part 60 days after the second installment due date, then the county treasurer shall promptly notify the taxing district that owns the property of the delinquency in writing. The taxing district 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 taxing district. 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.
(Source: P.A. 101-198, eff. 1-1-20 .) |
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