Illinois General Assembly - Full Text of SB0161
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Full Text of SB0161  103rd General Assembly




State of Illinois
2023 and 2024


Introduced 1/31/2023, by Sen. Donald P. DeWitte


35 ILCS 200/21-16

    Amends the Property Tax Code. Provides that provisions concerning delinquencies by lessees of property owned by a taxing district apply in all counties with a population of fewer than 3,000,000 inhabitants (currently, counties with more than 800,000 but less than 1,000,000 inhabitants). Provides that those provisions apply if the taxes remain unpaid 60 days after the final (currently, second) installment due date. Effective immediately.

LRB103 25036 HLH 51370 b





SB0161LRB103 25036 HLH 51370 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 21-16 as follows:
6    (35 ILCS 200/21-16)
7    Sec. 21-16. Property owned by a taxing district;
8delinquency. Notwithstanding any other provision of law, in a
9county with more than 800,000 inhabitants but fewer than
103,000,000 1,000,000 inhabitants, if a lessee is liable for the
11payment of property taxes extended against property that is
12owned by a taxing district, and those taxes remain unpaid in
13whole or in part 60 days after the final second installment due
14date, then the county treasurer shall promptly notify the
15taxing district that owns the property of the delinquency in
16writing. The taxing district shall promptly notify the county
17supervisor of assessments upon the execution of a new lease or
18the termination of a lease for property owned by the taxing
19district. The State's Attorney of the county in which the
20property is located may bring an action against the lessee in
21the circuit court in the name of the People of the State of
22Illinois, and, upon proof of liability, the court shall enter
23judgment against the lessee in a sum equal to the full amount



SB0161- 2 -LRB103 25036 HLH 51370 b

1of delinquent taxes, interest, penalties, and costs. This
2judgment shall be enforceable against the lessee, or any other
3parties provided by applicable law, in any manner permitted by
4law for the collection of a debt or judgment. The proceeds of
5any judgment under this Section shall be distributed to the
6taxing districts as otherwise provided in this Code.
7(Source: P.A. 101-198, eff. 1-1-20.)
8    Section 99. Effective date. This Act takes effect upon
9becoming law.