Bill Status of SB0813  93rd General Assembly

Short Description:  PROP TAX-OMITTED PROP-INTEREST

Senate Sponsors
Sen. Miguel del Valle

House Sponsors
(Rep. William Delgado)

Last Action
DateChamber Action
  8/20/2003SenatePublic Act . . . . . . . . . 93-0560

Statutes Amended In Order of Appearance
35 ILCS 200/9-265
35 ILCS 200/21-15
35 ILCS 200/21-20
35 ILCS 200/21-25


Synopsis As Introduced
Amends the Property Tax Code. Provides that if a taxpayer receives a tax bill for any property or portion of property that was omitted for 2 or more years from assessment, the tax bill for the omitted property must be paid within 16 months after the date the taxpayer receives the tax bill and that no interest may be imposed on the tax bill for the omitted property during that 16-month period. Provides that, after the 16-month period, interest shall be charged as with all other delinquent tax bills. Effective immediately.

Senate Committee Amendment No. 1
Deletes reference to:
35 ILCS 200/21-20
35 ILCS 200/21-25

Deletes everything after the enacting clause. Provides that if a taxpayer receives a tax bill for any property or portion of property that was omitted for 2 or more years from assessment as a result of a ministerial error, the tax bill for the omitted property must be paid within 16 months after the date the taxpayer receives the tax bill. No interest may be imposed on the tax bill for the omitted property during that 16-month period. Provides that any arrearage that remains unpaid after the 16-month period ends, with 10% interest on the arrearage for each year or portion of a year from the date the taxpayer received the tax bill, shall be charged against the property by the county clerk and that, after the 16-month period ends, interest shall accrue on any remaining arrearage and interest owed on that arrearage as with all other delinquent tax bills. Effective immediately.

 Fiscal Note (Department of Revenue)
 No fiscal impact.

 Fiscal Note (S-AM1) (Dept of Commerce and Community Affairs)
 No fiscal impact on DCCA. The impact on local governments cannot be determined.

 State Mandates Fiscal Note (S-AM 1) (Illinois State Board of Education)
 This legislation does not constitute a State Mandate on local school districts.

 Fiscal Note (S-AM 1) (Illinois State Board of Education)
 SB 813 has no fiscal impact on the Illinois State Board of Education. To the extent the legislation will increase local revenues, the bill will have a positive impact on local school districts.

 State Mandates Fiscal Note (Illinois Community College System)
 Under the State Mandates Act, a "State Mandate" means any State-initiated statutory or executive action that requires a unit of local government to establish, expand, or modify its activities in such a way as to necessitate additional expenditures from local revenues. Each community college is considered a unit of local government. Community colleges receive revenues from local property taxes, however, this legislation will not substantially effect the revenues of the colleges. There is no fiscal impact for the ICCB.

House Committee Amendment No. 1
Deletes reference to:
35 ILCS 200/9-265
Adds reference to:
35 ILCS 200/9-260
35 ILCS 200/21-30

Deletes everything after the enacting clause. Provides that the tax bill for an omitted assessment of a property in counties of 3,000,000 or more shall be prepared and mailed at the same time as the estimated first installment property tax bill is prepared and mailed. Provides that the omitted assessment tax bill is not due until the date on which the second installment property tax bill becomes due. Provides that taxes for omitted assessments deemed delinquent shall bear interest at the rate of 1.5% per month or portion thereof until paid or forfeited. Effective immediately.

Actions 
DateChamber Action
  2/19/2003SenateFiled with Secretary by Sen. Miguel del Valle
  2/19/2003SenateFirst Reading
  2/19/2003SenateReferred to Rules
  2/26/2003SenateAssigned to Revenue
  3/6/2003SenatePostponed - Revenue
  3/12/2003SenateSenate Committee Amendment No. 1 Filed with Secretary by Sen. Miguel del Valle
  3/12/2003SenateSenate Committee Amendment No. 1 Referred to Rules
  3/12/2003SenateSenate Committee Amendment No. 1 Rules Refers to Revenue
  3/12/2003SenateSenate Committee Amendment No. 1 Adopted
  3/13/2003SenateDo Pass as Amended Revenue; 009-000-001
  3/13/2003SenatePlaced on Calendar Order of 2nd Reading March 18, 2003
  3/18/2003SenateFiscal Note Requested by Sen. Chris Lauzen
  3/25/2003SenateFiscal Note Filed
  3/25/2003SenateSecond Reading
  3/25/2003SenatePlaced on Calendar Order of 3rd Reading March 26, 2003
  3/27/2003SenateFiscal Note Filed as Amended by Committee Amendment No. 1
  4/1/2003SenateState Mandates Fiscal Note Filed as Amended with Committee Amendment No. 1 from the Illinois Community College Board
  4/1/2003SenateFiscal Note Filed as Amended with Committee Amendment No. 1 from the Illinois State Board of Education
  4/1/2003SenateState Mandates Fiscal Note Filed as Amended with Committee Amendment No. 1 from the Illinois State Board of Education
  4/4/2003SenateThird Reading Deadline Extended - Rule 2-10(e) to April 9, 2003.
  4/8/2003SenateThird Reading - Passed; 057-000-000
  4/9/2003HouseArrived in House
  4/9/2003HousePlaced on Calendar Order of First Reading
  4/16/2003HouseChief House Sponsor Rep. William Delgado
  4/16/2003HouseFirst Reading
  4/16/2003HouseReferred to Rules Committee
  4/29/2003HouseAssigned to Revenue Committee
  5/2/2003HouseCommittee/3rd Reading Deadline Extended-Rule 9(b); May 31, 2003
  5/14/2003HouseHouse Committee Amendment No. 1 Filed with Clerk by Revenue Committee
  5/14/2003HouseHouse Committee Amendment No. 1 Adopted in Revenue Committee; by Voice Vote
  5/15/2003HouseDo Pass as Amended / Short Debate Revenue Committee; 005-000-000
  5/15/2003HousePlaced on Calendar 2nd Reading - Short Debate
  5/20/2003HouseSecond Reading - Short Debate
  5/20/2003HousePlaced on Calendar Order of 3rd Reading - Short Debate
  5/21/2003HouseThird Reading - Short Debate - Passed 117-000-000
  5/22/2003SenateSecretary's Desk - Concurrence House Amendment(s) 01
  5/22/2003SenatePlaced on Calendar Order of Concurrence House Amendment(s) 01 - May 23, 2003
  5/22/2003SenateHouse Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. Miguel del Valle
  5/22/2003SenateHouse Committee Amendment No. 1 Motion to Concur Referred to Rules
  5/28/2003SenateHouse Committee Amendment No. 1 Motion to Concur Rules Referred to Revenue
  5/28/2003SenateHouse Committee Amendment No. 1 Motion to Concur Be Adopted Revenue; 009-000-000
  5/29/2003SenateHouse Committee Amendment No. 1 Senate Concurs 059-000-000
  5/29/2003SenatePassed Both Houses
  6/27/2003SenateSent to the Governor
  8/20/2003SenateGovernor Approved
  8/20/2003SenateEffective Date August 20, 2003
  8/20/2003SenatePublic Act . . . . . . . . . 93-0560