Bill Text: IL HB0505 | 2011-2012 | 97th General Assembly | Amended
Bill Title: Amends the Property Tax Code. Makes a technical change in a Section concerning the definition of "taxing district".
Spectrum: Moderate Partisan Bill (Democrat 5-1)
Status: (Failed) 2013-01-08 - Session Sine Die [HB0505 Detail]
Download: Illinois-2011-HB0505-Amended.html
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| 1 | AMENDMENT TO HOUSE BILL 505
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| 2 | AMENDMENT NO. ______. Amend House Bill 505 by replacing | ||||||
| 3 | everything after the enacting clause with the following:
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| 4 | "Section 5. The Property Tax Code is amended by adding | ||||||
| 5 | Section 15-183 as follows:
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| 6 | (35 ILCS 200/15-183 new) | ||||||
| 7 | Sec. 15-183. Erroneous homestead exemptions. If, upon | ||||||
| 8 | determination by the chief county assessment officer, any | ||||||
| 9 | property that was not eligible to receive a homestead exemption | ||||||
| 10 | was erroneously granted a homestead exemption or exemptions in | ||||||
| 11 | any year or years not to exceed the current assessment year and | ||||||
| 12 | 4 prior years because of a willful falsification by the | ||||||
| 13 | property owner, then the chief county assessment officer shall | ||||||
| 14 | cause to be served upon the property owner a notice of intent | ||||||
| 15 | to record a tax lien against the property with respect to which | ||||||
| 16 | the erroneous homestead exemption was granted. The notice shall | ||||||
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| 1 | identify the property against which the lien is being sought. | ||||||
| 2 | Such a lien may not be filed sooner than 30 days after the | ||||||
| 3 | property owner receives notice. The board of review in counties | ||||||
| 4 | with less than 3,000,000 inhabitants or the county assessor in | ||||||
| 5 | counties with 3,000,000 or more inhabitants must develop | ||||||
| 6 | reasonable procedures for contesting the determination made | ||||||
| 7 | under this Section. In addition, the arrearages of taxes that | ||||||
| 8 | might
have been assessed, plus a penalty of 25% of the total | ||||||
| 9 | amount of unpaid taxes for each year, shall be charged against | ||||||
| 10 | the property by the county clerk. Of the amounts collected | ||||||
| 11 | under this Section, the unpaid taxes shall be remitted to the | ||||||
| 12 | county collector and distributed to the affected taxing | ||||||
| 13 | districts, and the penalties shall be used by the chief county | ||||||
| 14 | assessment officer for the cost of administering this Section. | ||||||
| 15 | If the erroneous homestead exemption was granted as a result of | ||||||
| 16 | a mistake, error, or omission on the part of the chief county | ||||||
| 17 | assessment officer, and if the owner has paid its tax
bills as | ||||||
| 18 | received for the year or years in which the error occurred, | ||||||
| 19 | then the
unpaid taxes and penalties authorized by this Section | ||||||
| 20 | shall not be chargeable to the owner. | ||||||
| 21 | For the purposes of this Section, "homestead exemption" | ||||||
| 22 | means an exemption under Section 15-165 (disabled veterans), | ||||||
| 23 | 15-167 (returning veterans), 15-169 (disabled veterans | ||||||
| 24 | standard homestead), 15-170 (senior citizens), 15-172 (senior | ||||||
| 25 | citizens assessment freeze), 15-175 (general homestead), | ||||||
| 26 | 15-176 (alternative general homestead), or 15-177 (long-time | ||||||
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| 1 | occupant).
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| 2 | Section 99. Effective date. This Act takes effect upon | ||||||
| 3 | becoming law.".
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