State of Illinois
2023 and 2024


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


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.

LRB103 05837 HLH 50857 b





HB1238LRB103 05837 HLH 50857 b

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 21-190 and by adding Section 21-28 as follows:
6    (35 ILCS 200/21-28 new)
7    Sec. 21-28. Installment payment program for delinquent
8taxes; counties of 3,000,000 or more.
9    (a) By January 1, 2024, each county treasurer in a county
10with 3,000,000 or more inhabitants shall operate an
11installment payment program to allow delinquent property taxes
12due from current and prior years to be paid in monthly
13installments. Taxpayers that receive or are deemed eligible
14for the general homestead exemption under Section 15-175 for
15property with 6 or fewer residential units are eligible to
16participate in the program with respect to that property.
17Eligible taxpayers may not enter into an installment payment
18agreement through a program established under this Section on
19or after the date of the annual tax sale at which the
20delinquent taxes would otherwise be sold.
21    (b) The county treasurer, or the county board by adoption
22of a resolution or ordinance, shall develop and make the
23following information about the installment payment program



HB1238- 2 -LRB103 05837 HLH 50857 b

1publicly available:
2        (1) taxpayer notices described in subsection (c);
3        (2) eligibility and application requirements;
4        (3) minimum payment requirements;
5        (4) rules and procedures for a taxpayer to remain in
6    good standing for purposes of the program;
7        (5) rules and procedures for terminating a taxpayer's
8    eligibility for the program; and
9        (6) any other policies, procedures and materials
10    necessary for implementation and oversight of the program.
11    (c) The county treasurer shall provide an annual notice
12about program application procedures and program requirements
13to taxpayers that are eligible to apply for or to continue
14participating in the installment payment program under this
16    (d) Minimum payment requirements within any 12-month
17period shall not to exceed one-third of the total amount of
18delinquent taxes currently due.
19    (e) Eligible taxpayers who successfully complete their
20payment plan within the agreed upon time period shall be
21eligible to have their interest payments waived or refunded as
22determined by payment plan rules and procedures.
23    (f) In developing the installment payment program, the
24county treasurer shall obtain input from community-based
25organizations working with low-income homeowners and other



HB1238- 3 -LRB103 05837 HLH 50857 b

1    (35 ILCS 200/21-190)
2    Sec. 21-190. Entry of judgment for sale. If judgment is
3rendered against any property for any tax or, in counties with
43,000,000 or more inhabitants, for any tax or special
5assessment, the county collector shall, after publishing a
6notice for sale in compliance with the requirements of
7Sections 21-110 and 21-115 or 21-120, proceed to offer the
8property for sale pursuant to the judgment. However, in the
9case of an appeal from the judgment, if the party, when filing
10notice of appeal deposits with the county collector the amount
11of the judgment and costs, the collector shall not sell the
12property until the appeal is disposed of. However, property
13shall not be offered for sale if the taxpayer has entered into
14an installment payment agreement under an installment payment
15program established under Section 21-28 and is in good
16standing under the agreement.
17(Source: P.A. 79-451; 88-455.)
18    Section 99. Effective date. This Act takes effect upon
19becoming law.