Full Text of HB5772 101st General Assembly
HB5772 101ST GENERAL ASSEMBLY |
| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020 HB5772 Introduced , by Rep. Joe Sosnowski SYNOPSIS AS INTRODUCED: |
| |
Amends the Property Tax Code. Provides that, with respect to 2019 taxes (payable in 2020), no installment of taxes due under this Code shall become delinquent until 90 days after each installment would otherwise become delinquent. Provides that, during the 90-day period, neither penalties nor interest shall be charged. Effective immediately.
|
| |
| | FISCAL NOTE ACT MAY APPLY | | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | A BILL FOR |
|
| | | HB5772 | | LRB101 21171 HLH 71721 b |
|
| 1 | | AN ACT concerning revenue.
| 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 | | Section 21-40 as follows:
| 6 | | (35 ILCS 200/21-40)
| 7 | | Sec. 21-40. Ordinance for delayed due date; accrual of | 8 | | interest.
| 9 | | (a) In any county with less than 3,000,000 inhabitants,
the | 10 | | county board may adopt an ordinance under which 50% of each | 11 | | installment
of taxes shall not become delinquent until 60 days | 12 | | after each installment
would otherwise become delinquent under | 13 | | Sections 21-15, 21-20, 21-25 or 21-30.
| 14 | | (b) Beginning with installments of taxes and special | 15 | | assessments payable
in 1994, in any county that has been | 16 | | designated, in whole or in part, as a
disaster area by the | 17 | | President of the United States or the Governor of the
State of | 18 | | Illinois due to a disaster that occurred during the calendar | 19 | | year
in which the taxes are payable or in the preceding | 20 | | calendar year, the county
board may adopt an ordinance or | 21 | | resolution under which interest allowed to be
assessed on | 22 | | special assessments or allowed to be assessed under Sections | 23 | | 21-15,
21-20, and 21-25 on delinquent installments of taxes for |
| | | HB5772 | - 2 - | LRB101 21171 HLH 71721 b |
|
| 1 | | real property within
one or more townships (or congressional | 2 | | townships if the assessor's books are
organized by | 3 | | congressional townships) designated by the county board, that | 4 | | have
been affected by the disaster does
not accrue until the | 5 | | court enters the order for sale
of the property. The ordinance | 6 | | or resolution shall provide that a person may
pay a delinquent | 7 | | installment of taxes or special assessment without
interest | 8 | | being assessed until the
last working day before the court | 9 | | enters the order for sale of the property.
If adopted, the | 10 | | ordinance or resolution must establish a procedure for affected
| 11 | | property owners to make application to a designated county | 12 | | official who
shall determine, according to the guidelines in | 13 | | the ordinance or resolution,
whether the property is | 14 | | substantially damaged or adversely affected and shall
approve | 15 | | damaged or adversely affected property for the delay in accrual | 16 | | of
interest specified in the ordinance or resolution. The | 17 | | designated county
official shall notify the county collector of | 18 | | the parcel
number and the name of the owner of property | 19 | | approved for relief.
| 20 | | (c) (1) The governing authority of any county that has been | 21 | | designated, in
whole or in part, as a disaster area by the | 22 | | President of the United States or
the Governor of the State of | 23 | | Illinois may adopt an ordinance or resolution
modifying the | 24 | | provisions of this Act relating to any specified installment or
| 25 | | installments of real property tax or special assessment on real | 26 | | property that
is situated within the designated disaster area |
| | | HB5772 | - 3 - | LRB101 21171 HLH 71721 b |
|
| 1 | | and that is determined, in the
manner provided in the ordinance | 2 | | or resolution, to be substantially damaged or
adversely | 3 | | affected as a result of that disaster.
| 4 | | The ordinance or resolution may:
| 5 | | (A) postpone the date on which any specified | 6 | | installment or installments
of tax due on that real | 7 | | property in the current year becomes or
became delinquent | 8 | | under Section 21-15, 21-20, or 21-25;
| 9 | | (B) exempt any specified installment or installments | 10 | | of tax due on
that real property from the interest penalty | 11 | | provided under Section 21-15,
21-20, or 21-25 until the | 12 | | postponed delinquency date established by the
ordinance or | 13 | | resolution;
| 14 | | (C) postpone the date on which a special assessment due | 15 | | on that real
property in the current year becomes or became | 16 | | delinquent; and exempt a
special assessment due on that | 17 | | real property from any interest penalty until
the postponed | 18 | | delinquency date established by the ordinance or | 19 | | resolution;
and
| 20 | | (D) order the county collector not to give notice of | 21 | | application for
judgment for sale under Section 21-110 or | 22 | | 21-120 and not to apply for judgment
and order of sale | 23 | | under Section 21-150, until after the postponed | 24 | | delinquency
date for the final installment of tax or | 25 | | special assessment due on that real
property as established | 26 | | in the ordinance or resolution.
|
| | | HB5772 | - 4 - | LRB101 21171 HLH 71721 b |
|
| 1 | | (2) The ordinance or resolution shall establish a procedure | 2 | | for owners of
real property situated in the designated disaster | 3 | | area to make application to a
designated county official, who | 4 | | shall determine, within the guidelines
established by the | 5 | | ordinance or resolution, if the property is substantially
| 6 | | damaged or adversely affected and approve the property for | 7 | | relief as specified
in the ordinance or resolution adopted | 8 | | under this subsection (c). The
designated county official shall | 9 | | notify the county collector of the parcel
number and name of | 10 | | the property owner of property approved for relief.
| 11 | | (3) The ordinance or resolution may also direct the county | 12 | | collector to
give a credit against a special assessment or the | 13 | | extension of the general
corporate levy of the county for
the | 14 | | year following the year in which the disaster is declared to | 15 | | the owner of
property approved for relief in an amount equal to | 16 | | any interest penalty paid by
that owner on any specified | 17 | | installment or installments of tax due on that
property in the | 18 | | year the disaster is declared, if that interest penalty was
| 19 | | paid before the ordinance or resolution was adopted or before | 20 | | the postponed
delinquency dates.
| 21 | | (4) The ordinance or resolution may also direct the county | 22 | | collector to
refund any installment or installments, and any | 23 | | special assessment or
interest penalties thereon, of tax due, | 24 | | in the year the disaster is declared,
on property approved for | 25 | | relief, that have been paid by the holder of a
certificate of | 26 | | purchase for a prior year on that property.
|
| | | HB5772 | - 5 - | LRB101 21171 HLH 71721 b |
|
| 1 | | (d) Notwithstanding any other provision of law, with | 2 | | respect to 2019 taxes (payable in 2020), no installment shall | 3 | | become delinquent until 90 days after that installment would | 4 | | otherwise become delinquent under Section 21-15, 21-20, 21-25, | 5 | | or 21-30. During this 90-day period, neither penalties nor | 6 | | interest shall be charged under this Code. | 7 | | (Source: P.A. 88-455; 88-518; 88-660, eff. 9-16-94; 89-89, eff. | 8 | | 6-30-95.)
| 9 | | Section 99. Effective date. This Act takes effect upon | 10 | | becoming law.
|
|