Illinois General Assembly - Full Text of HB1949
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Full Text of HB1949  102nd General Assembly




State of Illinois
2021 and 2022


Introduced 2/17/2021, by Rep. Joe Sosnowski


35 ILCS 200/9-265

    Amends the Property Tax Code. Provides that in counties with less than 3,000,000 inhabitants, the board of review may establish reasonable procedures for contesting the payment of taxes, interest, fees or costs that the chief county assessment officer determines are due because a portion of the property was omitted based on an erroneously granted homestead exemption. Provides for the number of years that may be contested, and for the collection of fees, interest and penalties.

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HB1949LRB102 13630 HLH 18980 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 9-265 as follows:
6    (35 ILCS 200/9-265)
7    Sec. 9-265. Omitted property; interest; change in exempt
8use or ownership.
9    (a) If any property is omitted in the assessment of any
10year or years, not to exceed the current assessment year and 3
11prior years, so that the taxes, for which the property was
12liable, have not been paid, or if by reason of defective
13description or assessment, taxes on any property for any year
14or years have not been paid, or if any taxes are refunded under
15subsection (b) of Section 14-5 because the taxes were assessed
16in the wrong person's name, the property, when discovered,
17shall be listed and assessed by the board of review or, in
18counties with 3,000,000 or more inhabitants, by the county
19assessor either on his or her own initiative or when so
20directed by the board of appeals or board of review.
21    (b) The board of review in counties with less than
223,000,000 inhabitants or the county assessor in counties with
233,000,000 or more inhabitants may develop reasonable



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1procedures for contesting the listing of omitted property
2under this Division. With respect to counties with less than
33,000,000 inhabitants, the board of review may also establish
4reasonable procedures for contesting the payment of taxes,
5interest, fees or costs that the chief county assessment
6officer determines are due because a portion of the property
7was omitted based on an erroneously granted homestead
8exemption as provided in subsection (g).
9    (c) For purposes of this Section, "defective description
10or assessment" includes a description or assessment which
11omits all the improvements thereon as a result of which part of
12the taxes on the total value of the property as improved remain
13unpaid. In the case of property subject to assessment by the
14Department, the property shall be listed and assessed by the
15Department. All such property shall be placed on the
16assessment and tax books.
17    (d) The arrearages of taxes which might have been
18assessed, with 10% interest thereon for each year or portion
19thereof from 2 years after the time the first correct tax bill
20ought to have been received, shall be charged against the
21property by the county clerk.
22    (e) When property or acreage omitted by either incorrect
23survey or other ministerial assessor error is discovered and
24the owner has paid its tax bills as received for the year or
25years of omission of the parcel, then the interest authorized
26by this Section shall not be chargeable to the owner. However,



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1nothing in this Section shall prevent the collection of the
2principal amount of back taxes due and owing.
3    (f) If any property listed as exempt by the chief county
4assessment officer has a change in use, a change in leasehold
5estate, or a change in titleholder of record by purchase,
6grant, taking or transfer, it shall be the obligation of the
7transferee to notify the chief county assessment officer in
8writing within 90 days of the change. If mailed, the notice
9shall be sent by certified mail, return receipt requested, and
10shall include the name and address of the taxpayer, the legal
11description of the property, and the property index number of
12the property when an index number exists. If notice is
13provided in person, it shall be provided on a form prescribed
14by the chief county assessment officer, and the chief county
15assessment officer shall provide a date stamped copy of the
16notice. Except as provided in item (6) of subsection (a) of
17Section 9-260, item (6) of Section 16-135, and item (6) of
18Section 16-140 of this Code, if the failure to give the
19notification results in the assessing official continuing to
20list the property as exempt in subsequent years, the property
21shall be considered omitted property for purposes of this
23    (g) In counties with fewer than 3,000,000 inhabitants, if
24a chief county assessment officer discovers at any time before
25judgment that a property has been granted a homestead
26exemption under Article 15 of this Code to which it was not



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1entitled for the current taxable year or any of the 3 prior
2taxable years, the chief county assessment officer may
3consider the erroneously exempt portion of the property as
4omitted property under this Section for that taxable year and
5for any of the 3 prior years in which an erroneous homestead
6exemption was granted. The county, or its designated agent,
7may utilize any remedy allowed by law to collect the taxes due
8on the erroneously omitted property plus interest in the
9amount of 10% per annum on such amounts, as well as any
10additional fees or costs that may be authorized by the board of
11review or other appropriate county entity in the county in
12which the property is located, including fees and costs
13incurred in verifying and collecting the unpaid taxes on the
14omitted property only.
15(Source: P.A. 98-615, eff. 6-1-14.)