Public Act 0369 103RD GENERAL ASSEMBLY

SB0074 Enrolled LRB103 05836 HLH 50856 b

Public Act 103-0369

AN ACT concerning revenue.

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

Section 5. The Illinois Housing Development Act is amended by adding Section 35 as follows:

(20 ILCS 3805/35 new)

Sec. 35. Property Tax Payment Plan Task Force.

(a) In counties with 3,000,000 or more inhabitants, the annual tax sale has a disproportionately negative impact on minority communities. The loss of owner-occupied homes following the annual tax sale results in a loss of home equity for impacted households and negatively impacts the ability of those households to build generational wealth. The creation of a well-designed payment plan program that allows owner-occupants to repay delinquent property taxes has the potential to help homeowners who are unable to afford their property taxes avoid the tax sale and the potential loss of their home while also ensuring that property taxes are collected for the benefit of local taxing districts. Such a payment plan program will result in a more equitable and effective property tax system.

(b) The Property Tax Payment Plan Task Force is hereby created. The Task Force shall consist of the following members:

(1) one member, who shall serve as co-chairperson of the Task Force, appointed by the President of the Senate;

(2) one member, who shall serve as co-chairperson of the Task Force, appointed by the Speaker of the House of Representatives;

(3) one member appointed by the Minority Leader of the Senate;

(4) one member appointed by the Minority Leader of the House of Representatives;

(5) the Executive Director of the Illinois Housing Development Authority or his or her designee;

(6) the Cook County Treasurer or his or her designee;

(7) the Cook County Clerk or his or her designee;

(8) the President of the Cook County Board of Commissioners or his or her designee;

(9) up to 2 members, appointed by the co-chairpersons of the Task Force, representing nonprofit affordable housing organizations in counties with 3,000,000 or more inhabitants, housing counseling organizations in counties with 3,000,000 or more inhabitants, or homeownership organizations in counties with 3,000,000 or more inhabitants;

(10) up to 2 members, appointed by the co-chairpersons of the Task Force, representing community, neighborhood, or resident associations in counties with 3,000,000 or more inhabitants;

(11) up to 2 members, appointed by the co-chairpersons of the Task Force, representing public interest organizations from counties with 3,000,000 or more inhabitants or civic organizations from counties with 3,000,000 or more inhabitants;

(12) the Village President of the Village of Hazel Crest or his or her designee;

(13) the Mayor of the City of Harvey or his or her designee;

(14) the Village President of the Village of Richton Park or his or her designee; and

(15) up to 3 members, appointed by the co-chairpersons of the Task Force, representing taxing districts, other than municipalities, with properties that are the most highly represented in the annual tax sale in counties with 3,000,000 or more inhabitants.

At the discretion of both of the Co-Chairpersons of the Task Force, additional individuals may participate as nonvoting members of the Task Force.

Members of the Task Force shall be appointed no later than 30 days after the effective date of this amendatory Act of the 103rd General Assembly. If any members are not appointed within that 30-day period, the appointing authority shall be deemed to have waived the right to make that appointment. Vacancies in the Task Force, other than a vacancy occurring because of a waiver by the appointing authority under this subsection, shall be filled by the original appointing authority.

(c) Members of the Task Force shall serve without compensation. The Illinois Housing Development Authority shall provide administrative support to the Task Force as needed.

(d) The members of the Task Force are exempt from any training, disclosure, or filing requirements under the State Officials and Employees Ethics Act, the Illinois Governmental Ethics Act, or any other applicable State law or rule imposing such requirements.

(e) Once all of the members have been appointed, the Task Force shall meet not less than 4 times to carry out the duties prescribed in this Section. Members of the Task Force may attend those meetings virtually.

(f) The Task Force shall study and make recommendations for the implementation of one or more payment plan options in counties with 3,000,000 or more inhabitants to prevent eligible tax-delinquent owner-occupied properties in those counties from being sold at the annual tax sale. The Task Force shall take into consideration the impact of the payment plan option on homeowners, taxpayers, local agencies responsible for the collection of property taxes, and local taxing districts. These recommendations may be used to recommend legislation in the 103rd General Assembly or a subsequent General Assembly.

(g) A report detailing the Task Force's findings, conclusions, and recommendations shall be submitted to the General Assembly no later than November 15, 2023. The Task Force is dissolved upon submission of the report.

(h) This Section is repealed on January 1, 2025.

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

Effective Date: 7/28/2023