HB1238 103RD GENERAL ASSEMBLY

LRB103 05837 HLH 50857 b

103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB1238

Introduced 1/31/2023, by Rep. Debbie Meyers-Martin - Nabeela Syed - Will Guzzardi

SYNOPSIS AS INTRODUCED:

35 ILCS 200/21-28 new
35 ILCS 200/21-190

Amends the Property Tax Code. Provides that each county treasurer in a county with 3,000,000 or more inhabitants shall operate an installment payment program to allow delinquent property taxes due from current and prior years to be paid in monthly installments. Provides that the taxpayer must enter into the installment payment agreement before the date of the annual tax sale at which the delinquent taxes are sold. 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 21-190 and by adding Section 21-28 as follows:

(35 ILCS 200/21-28 new)

Sec. 21-28. Installment payment program for delinquent taxes; counties of 3,000,000 or more.

(a) By January 1, 2024, each county treasurer in a county with 3,000,000 or more inhabitants shall operate an installment payment program to allow delinquent property taxes due from current and prior years to be paid in monthly installments. Taxpayers that receive or are deemed eligible for the general homestead exemption under Section 15-175 for property with 6 or fewer residential units are eligible to participate in the program with respect to that property. Eligible taxpayers may not enter into an installment payment agreement through a program established under this Section on or after the date of the annual tax sale at which the delinquent taxes would otherwise be sold.

(b) The county treasurer, or the county board by adoption of a resolution or ordinance, shall develop and make the following information about the installment payment program publicly available:

(1) taxpayer notices described in subsection (c);

(2) eligibility and application requirements;

(3) minimum payment requirements;

(4) rules and procedures for a taxpayer to remain in good standing for purposes of the program;

(5) rules and procedures for terminating a taxpayer's eligibility for the program; and

(6) any other policies, procedures and materials necessary for implementation and oversight of the program.

(c) The county treasurer shall provide an annual notice about program application procedures and program requirements to taxpayers that are eligible to apply for or to continue participating in the installment payment program under this Section.

(d) Minimum payment requirements within any 12-month period shall not to exceed one-third of the total amount of delinquent taxes currently due.

(e) Eligible taxpayers who successfully complete their payment plan within the agreed upon time period shall be eligible to have their interest payments waived or refunded as determined by payment plan rules and procedures.

(f) In developing the installment payment program, the county treasurer shall obtain input from community-based organizations working with low-income homeowners and other stakeholders.

(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. However, property shall not be offered for sale if the taxpayer has entered into an installment payment agreement under an installment payment program established under Section 21-28 and is in good standing under the agreement.

(Source: P.A. 79-451; 88-455.)

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