Illinois General Assembly - Full Text of HB4316

LRB104 16656 HLH 30060 b

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB4316

Introduced 1/14/2026, by Rep. Jed Davis

SYNOPSIS AS INTRODUCED:

35 ILCS 200/14-20

Amends the Property Tax Code. Provides that a certificate of error may be issued at any time if the error relates to the homestead exemption for veterans with disabilities and veterans of World War II. Effective immediately.

A BILL FOR

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 14-20 as follows:

(35 ILCS 200/14-20)

Sec. 14-20. Certificate of error; counties of less than 3,000,000.

(a) 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.

(b) Notwithstanding any other provision of law, a certificate of error may be issued at any time if the error relates to the homestead exemption for veterans with disabilities and veterans of World War II under Section 15-169. A certificate of error issued under this paragraph is not subject to the limitation in subsection (a) that the certificate must be issued before judgment or order of sale, and the certificate may be issued retroactively for any applicable assessment year for which the taxpayer qualified for the exemption.

(Source: P.A. 96-522, eff. 8-14-09.)

Section 99. Effective date. This Act takes effect upon becoming law.