Bill Text: IL HB0221 | 2009-2010 | 96th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Requires that certificates of error be issued if an owner fails to file an application for any homestead exemption under Article 15 during any of the 3 previous assessment years and he or she qualifies for the exemption. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2009-03-13 - Rule 19(a) / Re-referred to Rules Committee [HB0221 Detail]

Download: Illinois-2009-HB0221-Introduced.html

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96TH GENERAL ASSEMBLY State of Illinois 2009 and 2010 HB0221 Introduced 1/20/2009, by Rep. Timothy L. Schmitz SYNOPSIS AS INTRODUCED:
35 ILCS 200/14-20
Amends the Property Tax Code. Requires that certificates of error be issued if an owner fails to file an application for any homestead exemption under Article 15 during any of the 3 previous assessment years and he or she qualifies for the exemption. Effective immediately.
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FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Section 14-20 as follows:
(35 ILCS 200/14-20)
Sec. 14-20. Certificate of error; counties of less than
3,000,000. In any county with less than 3,000,000 inhabitants,
if, at any time before judgment or order of sale is entered in
any proceeding to collect or to enjoin the collection of taxes
based upon any assessment of any property, the chief county
assessment officer discovers an error or mistake in the
assessment (other than errors of judgment as to the valuation
of the property), he or she shall issue to the person
erroneously assessed a certificate setting forth the nature of
the error and the cause or causes of the error. In any county
with less than 3,000,000 inhabitants, if an owner fails to file
an application for any homestead exemption under Article 15 the
Senior Citizens Assessment Freeze Homestead Exemption provided
in Section 15-172 during any of the 3 previous assessment years
year and qualifies for the exemption, the Chief County
Assessment Officer pursuant to this Section, or the Board of
Review pursuant to Section 16-75, shall issue a certificate of

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error setting forth the correct taxable valuation of the
property. The certificate, when properly endorsed by the
majority of the board of review, showing their concurrence, and
not otherwise, may be used in evidence in any court of
competent jurisdiction, and when so introduced in evidence,
shall become a part of the court record and shall not be
removed from the files except on an order of the court.
(Source: P.A. 90-552, eff. 12-12-97; 91-377, eff. 7-30-99.)
Section 99. Effective date. This Act takes effect upon
becoming law.