Rep. Jack D. Franks

Filed: 4/28/2014

 

 


 

 


 
09800SB3476ham001LRB098 20013 HLH 58612 a

1
AMENDMENT TO SENATE BILL 3476

2    AMENDMENT NO. ______. Amend Senate Bill 3476 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Section 9-275 and by adding Section 9-275.5 as follows:
 
6    (35 ILCS 200/9-275)
7    Sec. 9-275. Erroneous homestead exemptions; counties with
83,000,000 or more inhabitants.
9    (a) For purposes of this Section:
10    "Erroneous homestead exemption" means a homestead
11exemption that was granted for real property in a taxable year
12if the property was not eligible for that exemption in that
13taxable year. If the taxpayer receives an erroneous homestead
14exemption under a single Section of this Code for the same
15property in multiple years, that exemption is considered a
16single erroneous homestead exemption for purposes of this

 

 

09800SB3476ham001- 2 -LRB098 20013 HLH 58612 a

1Section. However, if the taxpayer receives erroneous homestead
2exemptions under multiple Sections of this Code for the same
3property, or if the taxpayer receives erroneous homestead
4exemptions under the same Section of this Code for multiple
5properties, then each of those exemptions is considered a
6separate erroneous homestead exemption for purposes of this
7Section.
8    "Homestead exemption" means an exemption under Section
915-165 (disabled veterans), 15-167 (returning veterans),
1015-168 (disabled persons), 15-169 (disabled veterans standard
11homestead), 15-170 (senior citizens), 15-172 (senior citizens
12assessment freeze), 15-175 (general homestead), 15-176
13(alternative general homestead), or 15-177 (long-time
14occupant).
15    "Erroneous exemption principal amount" means the total
16amount of property tax principal that would have been billed to
17a property index number but for the erroneous homestead
18exemption or exemptions a taxpayer received.
19    "Taxpayer" means the property owner or leasehold owner that
20erroneously received a homestead exemption upon property.
21    (b) Notwithstanding any other provision of law, in counties
22with 3,000,000 or more inhabitants, the chief county assessment
23officer shall include the following information with each
24assessment notice sent in a general assessment year: (1) a list
25of each homestead exemption available under Article 15 of this
26Code and a description of the eligibility criteria for that

 

 

09800SB3476ham001- 3 -LRB098 20013 HLH 58612 a

1exemption; (2) a list of each homestead exemption applied to
2the property in the current assessment year; (3) information
3regarding penalties and interest that may be incurred under
4this Section if the property owner received an erroneous
5homestead exemption in a previous taxable year; and (4) notice
6of the 60-day grace period available under this subsection. If,
7within 60 days after receiving his or her assessment notice,
8the property owner notifies the chief county assessment officer
9that he or she received an erroneous homestead exemption in a
10previous assessment year, and if the property owner pays the
11erroneous exemption principal amount of back taxes due and
12owing with respect to that exemption, plus interest as provided
13in subsection (f), then the property owner shall not be liable
14for the penalties provided in subsection (f) with respect to
15that exemption.
16    (c) In counties with 3,000,000 or more inhabitants, when
17the chief county assessment officer determines that one or more
18erroneous homestead exemptions was applied to the property, the
19erroneous exemption principal amount, together with all
20applicable interest and penalties as provided in subsections
21(f) and (j), shall constitute a lien in the name of the People
22of Cook County on the property receiving the erroneous
23homestead exemption. The chief county assessment officer in a
24county with 3,000,000 or more inhabitants may cause a lien to
25be recorded against property that (1) is located in the county
26and (2) received one or more erroneous homestead exemptions if,

 

 

09800SB3476ham001- 4 -LRB098 20013 HLH 58612 a

1upon determination of the chief county assessment officer, the
2property owner received: (A) one or 2 erroneous homestead
3exemptions for real property, including at least one erroneous
4homestead exemption granted for the property against which the
5lien is sought, during any of the 3 assessment years
6immediately prior to the assessment year in which the notice of
7intent to record a at tax lien is served; or (B) (2) 3 or more
8erroneous homestead exemptions for real property, including at
9least one erroneous homestead exemption granted for the
10property against which the lien is sought, during any of the 6
11assessment years immediately prior to the assessment year in
12which the notice of intent to record a at tax lien is served.
13Prior to recording the lien against the property, the chief
14county assessment officer shall cause to be served, by both
15regular mail and certified mail, return receipt requested, on
16the person to whom the most recent tax bill was mailed and the
17owner of record, a notice of intent to record a tax lien
18against the property.
19    (d) The notice of intent to record a tax lien described in
20subsection (c) shall: (1) identify, by property index number,
21the property against which the lien is being sought; (2)
22identify each specific homestead exemption that was
23erroneously granted and the year or years in which each
24exemption was granted; (3) set forth the erroneous exemption
25principal amount due and the interest amount and any penalty
26due the arrearage of taxes that would have been due if not for

 

 

09800SB3476ham001- 5 -LRB098 20013 HLH 58612 a

1the erroneous homestead exemptions; (4) inform the taxpayer
2property owner that he or she may request a hearing within 30
3days after service and may appeal the hearing officer's ruling
4to the circuit court; and (5) inform the taxpayer property
5owner that he or she may pay the erroneous exemption principal
6amount due, plus interest and penalties, within 30 days after
7service. A lien shall not be filed pursuant to this Section if
8the property owner pays the erroneous exemption principal
9amount, plus penalties and interest, within 30 days of service
10of the notice of intent to record a lien.
11    (e) The notice shall must also include a form that the
12property owner may return to the chief county assessment
13officer to request a hearing. The property owner may request a
14hearing by returning the form within 30 days after service. The
15hearing shall be held within 90 days after the property owner
16is served. The chief county assessment officer shall promulgate
17rules of service and procedure for the hearing. The chief
18county assessment officer must generally follow rules of
19evidence and practices that prevail in the county circuit
20courts, but, because of the nature of these proceedings, the
21chief county assessment officer is not bound by those rules in
22all particulars. The chief county assessment officer shall
23appoint a hearing officer to oversee the hearing. The property
24owner shall be allowed to present evidence to the hearing
25officer at the hearing. After taking into consideration all the
26relevant testimony and evidence, the hearing officer shall make

 

 

09800SB3476ham001- 6 -LRB098 20013 HLH 58612 a

1an administrative decision on whether the property owner was
2erroneously granted a homestead exemption for the assessment
3year in question. The property owner may appeal the hearing
4officer's ruling to the circuit court of the county where the
5property is located as a final administrative decision under
6the Administrative Review Law.
7    (f) A lien against the property imposed under this Section
8shall be filed with the county recorder of deeds, but may not
9be filed sooner than 60 days after the notice was delivered to
10the property owner if the property owner does not request a
11hearing, or until the conclusion of the hearing and all appeals
12if the property owner does request a hearing. If a lien is
13filed pursuant to this Section and the property owner received
14one or 2 erroneous homestead exemptions during any of the 3
15assessment years immediately prior to the assessment year in
16which the notice of intent to record a at tax lien is served,
17then the erroneous exemption principal amount arrearages of
18taxes that might have been assessed for that property, plus 10%
19interest per annum or portion thereof from the date the
20erroneous exemption principal amount would have become due if
21properly included in the tax bill, shall be charged against the
22property by the chief county assessment officer treasurer.
23However, if a lien is filed pursuant to this Section and the
24property owner received 3 or more erroneous homestead
25exemptions during any of the 6 assessment years immediately
26prior to the assessment year in which the notice of intent to

 

 

09800SB3476ham001- 7 -LRB098 20013 HLH 58612 a

1record a at tax lien is served, the erroneous exemption
2principal amount arrearages of taxes that might have been
3assessed for that property, plus a penalty of 50% of the total
4amount of the erroneous exemption principal amount unpaid taxes
5for each year for that property and 10% interest per annum or
6portion thereof from the date the erroneous exemption principal
7amount would have become due if properly included in the tax
8bill, shall be charged against the property by the chief county
9assessment officer treasurer.
10    (g) If a person received an erroneous homestead exemption
11under Section 15-170 and: (1) the person was the spouse, child,
12grandchild, brother, sister, niece, or nephew of the previous
13property owner; and (2) the person received the property by
14bequest or inheritance; then the person is not liable for the
15penalties imposed under this Section subsection for any year or
16years during which the chief county assessment officer did not
17require an annual application for the exemption. However, that
18person is responsible for any interest owed under subsection
19(f).
20    (h) If the erroneous homestead exemption was granted as a
21result of a clerical error or omission on the part of the chief
22county assessment officer, and if the property owner has paid
23the its tax bills as received for the year in which the error
24occurred, then the interest and penalties authorized by this
25Section with respect to that homestead exemption shall not be
26chargeable to the property owner. However, nothing in this

 

 

09800SB3476ham001- 8 -LRB098 20013 HLH 58612 a

1Section shall prevent the collection of the erroneous exemption
2principal amount of back taxes due and owing.
3    (i) A lien under this Section is not valid as to (1) any
4bona fide purchaser for value without notice of the erroneous
5homestead exemption whose rights in and to the underlying
6parcel arose after the erroneous homestead exemption was
7granted but before the filing of the notice of lien; or (2) any
8mortgagee, judgment creditor, or other lienor whose rights in
9and to the underlying parcel arose before the filing of the
10notice of lien. A title insurance policy for the property that
11is issued by a title company licensed to do business in the
12State showing that the property is free and clear of any liens
13imposed under this Section shall be prima facie evidence that
14the property owner is without notice of the erroneous homestead
15exemption. Nothing in this Section shall be deemed to impair
16the rights of subsequent creditors and subsequent purchasers
17under Section 30 of the Conveyances Act.
18    (j) When a lien is filed against the property pursuant to
19this Section, the chief county assessment officer shall mail a
20copy of the lien to the person to whom the most recent tax bill
21was mailed and to the owner of record, and the outstanding
22liability created by such a lien is due and payable within 30
23days after the mailing of the lien by the chief county
24assessment officer. Payment shall be made to the chief county
25treasurer. Upon assessment officer who shall, upon receipt of
26the full amount due, as determined by the chief county

 

 

09800SB3476ham001- 9 -LRB098 20013 HLH 58612 a

1assessment officer, the county treasurer shall distribute the
2amount paid as provided in subsection (k). Upon presentment by
3the property owner to the chief county assessment officer of
4proof of payment of the total liability, the chief county
5assessment officer shall provide in reasonable form a release
6of the lien and shall transmit the funds received to the county
7treasurer for distribution as provided in subsection (i) of
8this Section. This liability is deemed delinquent and shall
9bear interest beginning on the day after the due date at a rate
10of 1.5% per month or portion thereof.
11    (k) The county treasurer shall pay collected erroneous
12exemption principal amounts, pro rata, unpaid taxes shall be
13paid to the appropriate taxing districts, or their legal
14successors, that levied upon the subject property in the
15assessment year or years for which the erroneous homestead
16exemptions were granted. The county treasurer shall pay
17collected interest . Interest shall be paid to the county where
18the property is located. The county treasurer shall deposit
19collected penalties into a special fund established by the
20county treasurer to offset The penalty shall be paid to the
21chief county assessment officer's office for the costs of
22administration of the provisions of this amendatory Act of the
2398th General Assembly by the chief county assessment officer's
24office, as appropriated by the county board.
25    (l) The chief county assessment officer in a county with
263,000,000 or more inhabitants shall establish an amnesty period

 

 

09800SB3476ham001- 10 -LRB098 20013 HLH 58612 a

1for all taxpayers owing any tax due to an erroneous homestead
2exemption granted in a tax year prior to the 2013 tax year. The
3amnesty period shall begin on the effective date of this
4amendatory Act of the 98th General Assembly and shall run
5through December 31, 2013. If, during the amnesty period, the
6taxpayer pays the entire arrearage of taxes due for tax years
7prior to 2013, the county clerk shall abate and not seek to
8collect any interest or penalties that may be applicable and
9shall not seek civil or criminal prosecution for any taxpayer
10for tax years prior to 2013. Failure to pay all such taxes due
11during the amnesty period established under this Section shall
12invalidate the amnesty period for that taxpayer.
13    The chief county assessment officer in a county with
143,000,000 or more inhabitants shall (i) mail notice of the
15amnesty period with the tax bills for the second installment of
16taxes for the 2012 assessment year and (ii) as soon as possible
17after the effective date of this amendatory Act of the 98th
18General Assembly, publish notice of the amnesty period in a
19newspaper of general circulation in the county. Notices shall
20include information on the amnesty period, its purpose, and the
21method by in which to make payment.
22    Taxpayers who are a party to any criminal investigation or
23to any civil or criminal litigation that is pending in any
24circuit court or appellate court, or in the Supreme Court of
25this State, for nonpayment, delinquency, or fraud in relation
26to any property tax imposed by any taxing district located in

 

 

09800SB3476ham001- 11 -LRB098 20013 HLH 58612 a

1the State on the effective date of this amendatory Act of the
298th General Assembly may not take advantage of the amnesty
3period.
4    A taxpayer who has claimed 3 or more homestead exemptions
5in error shall not be eligible for the amnesty period
6established under this subsection.
7(Source: P.A. 98-93, eff. 7-16-13; revised 9-11-13.)
 
8    (35 ILCS 200/9-275.5 new)
9    Sec. 9-275.5. Erroneous homestead exemptions; counties
10with fewer than 3,000,000 inhabitants.
11    (a) For purposes of this Section:
12    "Erroneous homestead exemption" means a homestead
13exemption that was granted for real property in a taxable year
14if the property was not eligible for that exemption in that
15taxable year. If the taxpayer receives an erroneous homestead
16exemption under a single Section of this Code for the same
17property in multiple years, that exemption is considered a
18single erroneous homestead exemption for purposes of this
19Section. However, if the taxpayer receives erroneous homestead
20exemptions under multiple Sections of this Code for the same
21property, or if the taxpayer receives erroneous homestead
22exemptions under the same Section of this Code for multiple
23properties, then each of those exemptions is considered a
24separate erroneous homestead exemption for purposes of this
25Section.

 

 

09800SB3476ham001- 12 -LRB098 20013 HLH 58612 a

1    "Homestead exemption" means an exemption under Section
215-165 (disabled veterans), 15-167 (returning veterans),
315-168 (disabled persons), 15-169 (disabled veterans standard
4homestead), 15-170 (senior citizens), 15-172 (senior citizens
5assessment freeze), 15-175 (general homestead), 15-176
6(alternative general homestead), or 15-177 (long-time
7occupant).
8    "Erroneous exemption principal amount" means the total
9amount of property tax principal that would have been billed to
10a property index number but for the erroneous homestead
11exemption or exemptions a taxpayer received.
12    "Taxpayer" means the property owner or leasehold owner that
13erroneously received a homestead exemption upon property.
14    (b) Notwithstanding any other provision of law, in counties
15with fewer than 3,000,000 inhabitants, the chief county
16assessment officer shall include the following information
17with each assessment notice sent in a general assessment year:
18(1) a list of each homestead exemption available under Article
1915 of this Code and a description of the eligibility criteria
20for that exemption; (2) a list of each homestead exemption
21applied to the property in the current assessment year; (3)
22information regarding penalties and interest that may be
23incurred under this Section if the property owner received an
24erroneous homestead exemption in a previous taxable year; and
25(4) notice of the 60-day grace period available under this
26subsection. If, within 60 days after receiving his or her

 

 

09800SB3476ham001- 13 -LRB098 20013 HLH 58612 a

1assessment notice, the property owner notifies the chief county
2assessment officer that he or she received an erroneous
3homestead exemption in a previous assessment year, and if the
4property owner pays the erroneous exemption principal amount,
5plus interest as provided in subsection (f), then the property
6owner shall not be liable for the penalties provided in
7subsection (f) with respect to that exemption.
8    (c) In counties with less than 3,000,000 inhabitants, when
9the chief county assessment officer determines that one or more
10erroneous homestead exemptions was applied to the property, the
11erroneous exemption principal amount, together with all
12applicable interest and penalties as provided in subsections
13(f) and (j), shall constitute a lien in the name of the People
14of the County on the property receiving the erroneous homestead
15exemption. The chief county assessment officer in a county with
16fewer than 3,000,000 inhabitants may cause a lien to be
17recorded against property that (1) is located in the county and
18(2) received one or more erroneous homestead exemptions if,
19upon determination of the chief county assessment officer, the
20property owner received: (A) one or 2 erroneous homestead
21exemptions for real property, including at least one erroneous
22homestead exemption granted for the property against which the
23lien is sought, during any of the 3 assessment years
24immediately prior to the assessment year in which the notice of
25intent to record a lien is served; or (B) 3 or more erroneous
26homestead exemptions for real property, including at least one

 

 

09800SB3476ham001- 14 -LRB098 20013 HLH 58612 a

1erroneous homestead exemption granted for the property against
2which the lien is sought, during any of the 6 assessment years
3immediately prior to the assessment year in which the notice of
4intent to record a lien is served. Prior to recording the lien
5against the property, the chief county assessment officer shall
6cause to be served, by both regular mail and certified mail,
7return receipt requested, on the person to whom the most recent
8tax bill was mailed and the owner of record, a notice of intent
9to record a lien against the property.
10    (d) The notice of intent to record a lien described in
11subsection (c) shall: (1) identify, by property index number,
12the property against which the lien is being sought; (2)
13identify each specific homestead exemption that was
14erroneously granted and the year or years in which each
15exemption was granted; (3) set forth the erroneous exemption
16principal amount due and the interest amount and any penalty
17due; (4) inform the taxpayer that he or she may request a
18hearing within 30 days after service and may appeal the hearing
19officer's ruling to the circuit court; and (5) inform the
20taxpayer that he or she may pay the erroneous exemption
21principal amount, plus interest and penalties, within 30 days
22after service. A lien shall not be filed pursuant to this
23Section if the property owner pays the erroneous exemption
24principal amount, plus penalties and interest, within 30 days
25of service of the notice of intent to record a lien.
26    (e) The notice shall also include a form that the property

 

 

09800SB3476ham001- 15 -LRB098 20013 HLH 58612 a

1owner may return to the chief county assessment officer to
2request a hearing. The property owner may request a hearing by
3returning the form within 30 days after service. The hearing
4shall be held within 90 days after the property owner is
5served. The chief county assessment officer shall promulgate
6rules of service and procedure for the hearing. The chief
7county assessment officer must generally follow rules of
8evidence and practices that prevail in the county circuit
9courts, but, because of the nature of these proceedings, the
10chief county assessment officer is not bound by those rules in
11all particulars. The chief county assessment officer shall
12appoint a hearing officer to oversee the hearing. The property
13owner shall be allowed to present evidence to the hearing
14officer at the hearing. After taking into consideration all the
15relevant testimony and evidence, the hearing officer shall make
16an administrative decision on whether the property owner was
17erroneously granted a homestead exemption for the assessment
18year in question. The property owner may appeal the hearing
19officer's ruling to the circuit court of the county where the
20property is located as a final administrative decision under
21the Administrative Review Law.
22    (f) A lien against the property imposed under this Section
23shall be filed with the county recorder of deeds, but may not
24be filed sooner than 60 days after the notice was delivered to
25the property owner if the property owner does not request a
26hearing, or until the conclusion of the hearing and all appeals

 

 

09800SB3476ham001- 16 -LRB098 20013 HLH 58612 a

1if the property owner does request a hearing. If a lien is
2filed pursuant to this Section and the property owner received
3one or 2 erroneous homestead exemptions during any of the 3
4assessment years immediately prior to the assessment year in
5which the notice of intent to record a lien is served, then the
6erroneous exemption principal amount, plus 10% interest per
7annum or portion thereof from the date the erroneous exemption
8principal amount would have become due if properly included in
9the tax bill, shall be charged against the property by the
10chief county assessment officer. However, if a lien is filed
11pursuant to this Section and the property owner received 3 or
12more erroneous homestead exemptions during any of the 6
13assessment years immediately prior to the assessment year in
14which the notice of intent to record a lien is served, the
15erroneous exemption principal amount, plus a penalty of 50% of
16the total amount of the erroneous exemption principal amount
17for that property and 10% interest per annum or portion thereof
18from the date the erroneous exemption principal amount would
19have become due if properly included in the tax bill, shall be
20charged against the property by the chief county assessment
21officer.
22    (g) If a person received an erroneous homestead exemption
23under Section 15-170 and: (1) the person was the spouse, child,
24grandchild, brother, sister, niece, or nephew of the previous
25property owner; and (2) the person received the property by
26bequest or inheritance; then the person is not liable for the

 

 

09800SB3476ham001- 17 -LRB098 20013 HLH 58612 a

1penalties imposed under this Section for any year or years
2during which the chief county assessment officer did not
3require an annual application for the exemption. However, that
4person is responsible for any interest owed under subsection
5(f).
6    (h) If the erroneous homestead exemption was granted as a
7result of a clerical error or omission on the part of the chief
8county assessment officer, and if the property owner has paid
9the tax bills as received for the year in which the error
10occurred, then the interest and penalties authorized by this
11Section with respect to that homestead exemption shall not be
12chargeable to the property owner. However, nothing in this
13Section shall prevent the collection of the erroneous exemption
14principal amount due and owing.
15    (i) A lien under this Section is not valid as to (1) any
16bona fide purchaser for value without notice of the erroneous
17homestead exemption whose rights in and to the underlying
18parcel arose after the erroneous homestead exemption was
19granted but before the filing of the notice of lien; or (2) any
20mortgagee, judgment creditor, or other lienor whose rights in
21and to the underlying parcel arose before the filing of the
22notice of lien. A title insurance policy for the property that
23is issued by a title company licensed to do business in the
24State showing that the property is free and clear of any liens
25imposed under this Section shall be prima facie evidence that
26the property owner is without notice of the erroneous homestead

 

 

09800SB3476ham001- 18 -LRB098 20013 HLH 58612 a

1exemption. Nothing in this Section shall be deemed to impair
2the rights of subsequent creditors and subsequent purchasers
3under Section 30 of the Conveyances Act.
4    (j) When a lien is filed against the property pursuant to
5this Section, the chief county assessment officer shall mail a
6copy of the lien to the person to whom the most recent tax bill
7was mailed and to the owner of record, and the outstanding
8liability created by such a lien is due and payable within 30
9days after the mailing of the lien by the chief county
10assessment officer. Payment shall be made to the county
11treasurer. Upon receipt of the full amount due, as determined
12by the chief county assessment officer, the county treasurer
13shall distribute the amount paid as provided in subsection (k).
14Upon presentment by the property owner to the chief county
15assessment officer of proof of payment of the total liability,
16the chief county assessment officer shall provide in reasonable
17form a release of the lien. This liability is deemed delinquent
18and shall bear interest beginning on the day after the due date
19at a rate of 1.5% per month or portion thereof.
20    (k) The county treasurer shall pay collected erroneous
21exemption principal amounts, pro rata, to the taxing districts,
22or their legal successors, that levied a tax upon the subject
23property in the assessment year or years for which the
24erroneous homestead exemptions were granted. The county
25treasurer shall pay collected interest to the county where the
26property is located. The county treasurer shall deposit

 

 

09800SB3476ham001- 19 -LRB098 20013 HLH 58612 a

1collected penalties into a special fund established by the
2county treasurer to offset the costs of administration of the
3provisions of this amendatory Act of the 98th General Assembly
4by the chief county assessment officer's office, as
5appropriated by the county board.
6    (l) The chief county assessment officer in a county with
7fewer than 3,000,000 inhabitants shall establish an amnesty
8period for all taxpayers owing any tax due to an erroneous
9homestead exemption granted in a tax year prior to the 2013 tax
10year. The amnesty period shall begin on the effective date of
11this amendatory Act of the 98th General Assembly and shall
12continue through the last business day of the fifth month after
13the effective date of this amendatory Act of the 98th General
14Assembly. If, during the amnesty period, the taxpayer pays the
15entire arrearage of taxes due for tax years prior to 2013, the
16county clerk shall abate and not seek to collect any interest
17or penalties that may be applicable and shall not seek civil or
18criminal prosecution for any taxpayer for tax years prior to
192013. Failure to pay all such taxes due during the amnesty
20period established under this Section shall invalidate the
21amnesty period for that taxpayer.
22    In each county with fewer than 3,000,000 inhabitants: (1)
23the collector shall provide written notice of the amnesty
24period to each owner of record of property located in the
25county; that notice may be included with the tax bill for the
26first installment of taxes due on or after the effective date

 

 

09800SB3476ham001- 20 -LRB098 20013 HLH 58612 a

1of this amendatory Act of the 98th General Assembly, or it may
2be mailed separately; and (2) as soon as possible after the
3effective date of this amendatory Act of the 98th General
4Assembly, the chief county assessment officer shall publish
5notice of the amnesty period in a newspaper of general
6circulation in the county. Each notice shall include
7information on the amnesty period, its purpose, and the method
8in which to make payment. If the taxpayer receives his or her
9tax bill via e-mail, as provided in Section 20-20 of this Code,
10then the collector may comply with this subsection (l) by
11sending notice of the amnesty period to the e-mail address
12provided by the taxpayer.
13    Taxpayers who are a party to any criminal investigation or
14to any civil or criminal litigation that is pending in any
15circuit court or appellate court, or in the Supreme Court of
16this State, for nonpayment, delinquency, or fraud in relation
17to any property tax imposed by any taxing district located in
18the State on the effective date of this amendatory Act of the
1998th General Assembly may not take advantage of the amnesty
20period.
21    A taxpayer who has claimed 3 or more homestead exemptions
22in error shall not be eligible for the amnesty period
23established under this subsection.".