093_SB0813enr

 
SB813 Enrolled                       LRB093 10070 SJM 10321 b

 1        AN ACT concerning taxes.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Property Tax Code is amended by  changing
 5    Sections 9-260, 21-15, and 21-30 as follows:

 6        (35 ILCS 200/9-260)
 7        Sec.  9-260.  Assessment of omitted property; counties of
 8    3,000,000 or more.
 9        (a)  After signing the  affidavit,  the  county  assessor
10    shall  have  power,  when  directed  by  the board of appeals
11    (until the first Monday in December 1998  and  the  board  of
12    review  beginning  the  first  Monday  in  December  1998 and
13    thereafter), or on his  or  her  own  initiative,  to  assess
14    properties  which  may have been omitted from assessments for
15    the current year or during any year or years  for  which  the
16    property  was  liable  to be taxed, and for which the tax has
17    not been paid, but only on notice and an  opportunity  to  be
18    heard in the manner and form required by law, and shall enter
19    the assessments upon the assessment books.  No charge for tax
20    of  previous  years shall be made against any property if (a)
21    the property was last assessed as unimproved, (b)  the  owner
22    of  such  property gave notice of subsequent improvements and
23    requested a reassessment as required by  Section  9-180,  and
24    (c)  reassessment  of the property was not made within the 16
25    month  period  immediately  following  the  receipt  of  that
26    notice.
27        (b)  Any taxes based  on  the  omitted  assessment  of  a
28    property  pursuant  to  Sections 9-260 through 9-270 shall be
29    prepared and mailed at the same time as the  estimated  first
30    installment  property  tax  bill  for  the preceding year (as
31    described in Section  21-30)  is  prepared  and  mailed.  The
 
SB813 Enrolled             -2-       LRB093 10070 SJM 10321 b
 1    omitted  assessment  tax  bill  is  not due until the date on
 2    which the  second  installment  property  tax  bill  for  the
 3    preceding  year  becomes due. The omitted assessment tax bill
 4    shall be deemed delinquent and shall bear interest  beginning
 5    on  the  day after the due date of the second installment (as
 6    described  in  Section  21-25).   Any   taxes   for   omitted
 7    assessments  deemed  delinquent  after  the  due  date of the
 8    second installment tax bill shall bear interest at  the  rate
 9    of  1.5% per month or portion thereof until paid or forfeited
10    (as described in Section 21-25).
11        (c)  The assessor shall  have  no  power  to  change  the
12    assessment  or alter the assessment books in any other manner
13    or for any other purpose so as to change or affect the  taxes
14    in  that  year,  except  as  ordered  by the board of appeals
15    (until the first Monday in December 1998  and  the  board  of
16    review  beginning  the  first  Monday  in  December  1998 and
17    thereafter).  The county assessor shall make all changes  and
18    corrections  ordered by the board of appeals (until the first
19    Monday in December 1998 and the board of review beginning the
20    first Monday in December 1998  and  thereafter).  The  county
21    assessor  may  for  the  purpose  of revision by the board of
22    appeals (until the first Monday  in  December  1998  and  the
23    board  of  review beginning the first Monday in December 1998
24    and thereafter) certify the assessment books for any town  or
25    taxing district after or when such books are completed.
26    (Source:  P.A.  88-455;  89-126,  eff.  7-11-95; 89-671, eff.
27    8-14-96.)

28        (35 ILCS 200/21-15)
29        Sec. 21-15.  General tax due dates; default  by  mortgage
30    lender.  Except  as  otherwise  provided  in  this Section or
31    Section 21-40, all property upon which the first  installment
32    of  taxes  remains  unpaid on June 1 annually shall be deemed
33    delinquent and shall bear interest after June 1 at  the  rate
 
SB813 Enrolled             -3-       LRB093 10070 SJM 10321 b
 1    of  1 1/2% per month or portion thereof.  Except as otherwise
 2    provided in this Section or Section 21-40, all property  upon
 3    which  the second installment of taxes remains due and unpaid
 4    on September 1, annually,  shall  be  deemed  delinquent  and
 5    shall  bear  interest  after September 1 at the same interest
 6    rate. All interest collected shall be paid into  the  general
 7    fund  of the county.  Payment received by mail and postmarked
 8    on or before the required due date is not delinquent.
 9        Property not subject to the interest  charge  in  Section
10    9-260  or  Section  9-265  shall  also  not be subject to the
11    interest charge imposed by this Section until  such  time  as
12    the  owner  of  the property receives actual notice of and is
13    billed for the principal amount of back taxes due and owing.
14        If a member of a reserve component of the armed forces of
15    the United States who has an ownership interest  in  property
16    taxed  under this Act is called to active duty for deployment
17    outside the continental United States and is on  active  duty
18    on  the  due  date of any installment of taxes due under this
19    Act, he or she shall not be deemed delinquent in the  payment
20    of the installment and no interest shall accrue or be charged
21    as  a  penalty  on  the  installment until 30 days after that
22    member returns from active duty.
23        Notwithstanding any other  provision  of  law,  when  any
24    unpaid taxes become delinquent under this Section through the
25    fault of the mortgage lender, (i) the interest assessed under
26    this  Section  for  delinquent taxes shall be charged against
27    the mortgage lender  and  not  the  mortgagor  and  (ii)  the
28    mortgage  lender shall pay the taxes, redeem the property and
29    take all necessary steps to remove any liens accruing against
30    the property because of the delinquency. In  the  event  that
31    more  than one entity meets the definition of mortgage lender
32    with respect to any mortgage, the interest shall be  assessed
33    against  the  mortgage  lender  responsible for servicing the
34    mortgage.  Unpaid taxes shall be  deemed  delinquent  through
 
SB813 Enrolled             -4-       LRB093 10070 SJM 10321 b
 1    the  fault  of  the mortgage lender only if: (a) the mortgage
 2    lender has received all payments due the mortgage lender  for
 3    the  property  being  taxed  under  the  written terms of the
 4    mortgage or promissory note secured by the mortgage, (b)  the
 5    mortgage  lender  holds funds in escrow to pay the taxes, and
 6    (c) the funds are sufficient to pay the taxes after deducting
 7    all amounts reasonably anticipated  to  become  due  for  all
 8    hazard insurance premiums and mortgage insurance premiums and
 9    any  other  assessments  to be paid from the escrow under the
10    terms of the mortgage.  For  purposes  of  this  Section,  an
11    amount  is  reasonably  anticipated  to  become  due if it is
12    payable within 12 months from the  time  of  determining  the
13    sufficiency  of funds held in escrow.  Unpaid taxes shall not
14    be deemed delinquent through the fault of the mortgage lender
15    if the  mortgage  lender  was  directed  in  writing  by  the
16    mortgagor not to pay the property taxes, or if the failure to
17    pay the taxes when due resulted from inadequate or inaccurate
18    parcel  information  provided  by  the  mortgagor, a title or
19    abstract company, or by the  agency  or  unit  of  government
20    assessing the tax.
21    (Source:  P.A.  90-336,  eff.  1-1-98;  90-575, eff. 3-20-98;
22    91-199, eff. 1-1-00; 91-898, eff. 7-6-00.)

23        (35 ILCS 200/21-30)
24        Sec. 21-30.  Accelerated billing. Except as  provided  in
25    this  Section,  Section 9-260, and Section 21-40, in counties
26    with 3,000,000 or more inhabitants, by January  31  annually,
27    estimated  tax  bills  setting  out  the first installment of
28    property taxes for the preceding year, payable in that  year,
29    shall  be prepared and mailed. The first installment of taxes
30    on the estimated tax bills shall be computed at  50%  of  the
31    total  of  each tax bill for the preceding year. If, prior to
32    the preparation of the estimated tax bills, a certificate  of
33    error  has  been  either  approved  by  a  court on or before
 
SB813 Enrolled             -5-       LRB093 10070 SJM 10321 b
 1    November 30 of the preceding year or  certified  pursuant  to
 2    Section 14-15 on or before November 30 of the preceding year,
 3    then  the  first  installment  of  taxes on the estimated tax
 4    bills shall be computed at 50% of the  total  taxes  for  the
 5    preceding  year  as corrected by the certificate of error. By
 6    June 30 annually, actual tax  bills  shall  be  prepared  and
 7    mailed.  These  bills  shall  set out total taxes due and the
 8    amount of estimated taxes billed in  the  first  installment,
 9    and  shall  state  the  balance of taxes due for that year as
10    represented by the sum derived from subtracting the amount of
11    the first installment from the total taxes due for that year.
12        The county board may provide by  ordinance,  in  counties
13    with 3,000,000 or more inhabitants, for taxes to be paid in 4
14    installments.   For  the levy year for which the ordinance is
15    first effective and each subsequent year, estimated tax bills
16    setting out the first, second, and third installment of taxes
17    for the preceding  year,  payable  in  that  year,  shall  be
18    prepared  and  mailed  not  later  than the date specified by
19    ordinance.  Each installment on estimated tax bills shall  be
20    computed  at  25%  of  the  total  of  each  tax bill for the
21    preceding year. By  the  date  specified  in  the  ordinance,
22    actual  tax  bills shall be prepared and mailed.  These bills
23    shall set out total taxes due and  the  amount  of  estimated
24    taxes billed in the first, second, and third installments and
25    shall  state  the  balance  of  taxes  due  for  that year as
26    represented by the sum derived from subtracting the amount of
27    the estimated installments from the total taxes due for  that
28    year.
29        The  county  board of any county with less than 3,000,000
30    inhabitants  may,  by  ordinance  or  resolution,  adopt   an
31    accelerated  method  of  tax  billing.  The  county board may
32    subsequently rescind the ordinance or resolution  and  revert
33    to the method otherwise provided for in this Code.
34        Taxes  levied  on homestead property in which a member of
 
SB813 Enrolled             -6-       LRB093 10070 SJM 10321 b
 1    the National Guard or reserves of the  armed  forces  of  the
 2    United  States  who  was  called  to  active duty on or after
 3    August 1, 1990, and who has an ownership interest  shall  not
 4    be  deemed  delinquent  and  no  interest  shall accrue or be
 5    charged as a penalty on such taxes due and payable in 1991 or
 6    1992 until one year after that  member  returns  to  civilian
 7    status.
 8    (Source: P.A. 92-475, eff. 8-23-01.)

 9        Section  99.  Effective date.  This Act takes effect upon
10    becoming law.