101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB5772

 

Introduced , by Rep. Joe Sosnowski

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/21-40

    Amends the Property Tax Code. Provides that, with respect to 2019 taxes (payable in 2020), no installment of taxes due under this Code shall become delinquent until 90 days after each installment would otherwise become delinquent. Provides that, during the 90-day period, neither penalties nor interest shall be charged. Effective immediately.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Section 21-40 as follows:
 
6    (35 ILCS 200/21-40)
7    Sec. 21-40. Ordinance for delayed due date; accrual of
8interest.
9    (a) In any county with less than 3,000,000 inhabitants, the
10county board may adopt an ordinance under which 50% of each
11installment of taxes shall not become delinquent until 60 days
12after each installment would otherwise become delinquent under
13Sections 21-15, 21-20, 21-25 or 21-30.
14    (b) Beginning with installments of taxes and special
15assessments payable in 1994, in any county that has been
16designated, in whole or in part, as a disaster area by the
17President of the United States or the Governor of the State of
18Illinois due to a disaster that occurred during the calendar
19year in which the taxes are payable or in the preceding
20calendar year, the county board may adopt an ordinance or
21resolution under which interest allowed to be assessed on
22special assessments or allowed to be assessed under Sections
2321-15, 21-20, and 21-25 on delinquent installments of taxes for

 

 

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1real property within one or more townships (or congressional
2townships if the assessor's books are organized by
3congressional townships) designated by the county board, that
4have been affected by the disaster does not accrue until the
5court enters the order for sale of the property. The ordinance
6or resolution shall provide that a person may pay a delinquent
7installment of taxes or special assessment without interest
8being assessed until the last working day before the court
9enters the order for sale of the property. If adopted, the
10ordinance or resolution must establish a procedure for affected
11property owners to make application to a designated county
12official who shall determine, according to the guidelines in
13the ordinance or resolution, whether the property is
14substantially damaged or adversely affected and shall approve
15damaged or adversely affected property for the delay in accrual
16of interest specified in the ordinance or resolution. The
17designated county official shall notify the county collector of
18the parcel number and the name of the owner of property
19approved for relief.
20    (c) (1) The governing authority of any county that has been
21designated, in whole or in part, as a disaster area by the
22President of the United States or the Governor of the State of
23Illinois may adopt an ordinance or resolution modifying the
24provisions of this Act relating to any specified installment or
25installments of real property tax or special assessment on real
26property that is situated within the designated disaster area

 

 

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1and that is determined, in the manner provided in the ordinance
2or resolution, to be substantially damaged or adversely
3affected as a result of that disaster.
4    The ordinance or resolution may:
5        (A) postpone the date on which any specified
6    installment or installments of tax due on that real
7    property in the current year becomes or became delinquent
8    under Section 21-15, 21-20, or 21-25;
9        (B) exempt any specified installment or installments
10    of tax due on that real property from the interest penalty
11    provided under Section 21-15, 21-20, or 21-25 until the
12    postponed delinquency date established by the ordinance or
13    resolution;
14        (C) postpone the date on which a special assessment due
15    on that real property in the current year becomes or became
16    delinquent; and exempt a special assessment due on that
17    real property from any interest penalty until the postponed
18    delinquency date established by the ordinance or
19    resolution; and
20        (D) order the county collector not to give notice of
21    application for judgment for sale under Section 21-110 or
22    21-120 and not to apply for judgment and order of sale
23    under Section 21-150, until after the postponed
24    delinquency date for the final installment of tax or
25    special assessment due on that real property as established
26    in the ordinance or resolution.

 

 

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1    (2) The ordinance or resolution shall establish a procedure
2for owners of real property situated in the designated disaster
3area to make application to a designated county official, who
4shall determine, within the guidelines established by the
5ordinance or resolution, if the property is substantially
6damaged or adversely affected and approve the property for
7relief as specified in the ordinance or resolution adopted
8under this subsection (c). The designated county official shall
9notify the county collector of the parcel number and name of
10the property owner of property approved for relief.
11    (3) The ordinance or resolution may also direct the county
12collector to give a credit against a special assessment or the
13extension of the general corporate levy of the county for the
14year following the year in which the disaster is declared to
15the owner of property approved for relief in an amount equal to
16any interest penalty paid by that owner on any specified
17installment or installments of tax due on that property in the
18year the disaster is declared, if that interest penalty was
19paid before the ordinance or resolution was adopted or before
20the postponed delinquency dates.
21    (4) The ordinance or resolution may also direct the county
22collector to refund any installment or installments, and any
23special assessment or interest penalties thereon, of tax due,
24in the year the disaster is declared, on property approved for
25relief, that have been paid by the holder of a certificate of
26purchase for a prior year on that property.

 

 

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1    (d) Notwithstanding any other provision of law, with
2respect to 2019 taxes (payable in 2020), no installment shall
3become delinquent until 90 days after that installment would
4otherwise become delinquent under Section 21-15, 21-20, 21-25,
5or 21-30. During this 90-day period, neither penalties nor
6interest shall be charged under this Code.
7(Source: P.A. 88-455; 88-518; 88-660, eff. 9-16-94; 89-89, eff.
86-30-95.)
 
9    Section 99. Effective date. This Act takes effect upon
10becoming law.