98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB3218

 

Introduced , by Rep. Fred Crespo

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/9-265

    Amends the Property Tax Code. Provides that property may be assessed as omitted property if a taxpayer received an erroneous homestead exemption.


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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 adding Section
59-265 as follows:
 
6    (35 ILCS 200/9-265)
7    Sec. 9-265. Omitted property; interest; change in exempt
8use or ownership. If any property is omitted in the assessment
9of any year or years, not to exceed the current assessment year
10and 3 prior years, so that the taxes, for which the property
11was liable, have not been paid, or if by reason of defective
12description or assessment, taxes on any property for any year
13or years have not been paid, or if any taxes are refunded under
14subsection (b) of Section 14-5 because the taxes were assessed
15in the wrong person's name, the property, when discovered,
16shall be listed and assessed by the board of review or, in
17counties with 3,000,000 or more inhabitants, by the county
18assessor either on his or her own initiative or when so
19directed by the board of appeals or board of review. The board
20of review in counties with less than 3,000,000 inhabitants or
21the county assessor in counties with 3,000,000 or more
22inhabitants may develop reasonable procedures for contesting
23the listing of omitted property under this Division. For

 

 

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1purposes of this Section, "defective description or
2assessment" includes a description or assessment which omits
3all the improvements thereon as a result of which part of the
4taxes on the total value of the property as improved remain
5unpaid. In the case of property subject to assessment by the
6Department, the property shall be listed and assessed by the
7Department. All such property shall be placed on the assessment
8and tax books. The arrearages of taxes which might have been
9assessed, with 10% interest thereon for each year or portion
10thereof from 2 years after the time the first correct tax bill
11ought to have been received, shall be charged against the
12property by the county clerk.
13    When property or acreage omitted by either incorrect survey
14or other ministerial assessor error is discovered and the owner
15has paid its tax bills as received for the year or years of
16omission of the parcel, then the interest authorized by this
17Section shall not be chargeable to the owner. However, nothing
18in this Section shall prevent the collection of the principal
19amount of back taxes due and owing.
20    If any property listed as exempt by the chief county
21assessment officer has a change in use, a change in leasehold
22estate, or a change in titleholder of record by purchase,
23grant, taking or transfer, it shall be the obligation of the
24transferee to notify the chief county assessment officer in
25writing within 90 days of the change. If mailed, the notice
26shall be sent by certified mail, return receipt requested, and

 

 

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1shall include the name and address of the taxpayer, the legal
2description of the property, and the property index number of
3the property when an index number exists. If notice is provided
4in person, it shall be provided on a form prescribed by the
5chief county assessment officer, and the chief county
6assessment officer shall provide a date stamped copy of the
7notice. Except as provided in item (6) of subsection (a) of
8Section 9-260, item (6) of Section 16-135, and item (6) of
9Section 16-140 of this Code, if the failure to give the
10notification results in the assessing official continuing to
11list the property as exempt in subsequent years, the property
12shall be considered omitted property for purposes of this Code.
13    If, upon determination by the chief county assessment
14officer, any person or entity that was not eligible to receive
15a homestead exemption under Article 15 of this Code received a
16homestead exemption in error for real property in any year or
17years not to exceed the 3 assessment years prior to the
18assessment year in which the determination is made, then the
19property shall be assessed as omitted property. The arrearage
20of taxes which might have been assessed shall be charged
21against the property by the county clerk. If the taxpayer
22knowingly received such an erroneous homestead exemption, then
23the arrearages of taxes which might have been assessed, with
2410% interest thereon for each year or portion thereof from 2
25years after the time the first correct tax bill ought to have
26been received, shall be charged against the property by the

 

 

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1county clerk.
2(Source: P.A. 96-1553, eff. 3-10-11.)