Bill Text: IL HB0508 | 2011-2012 | 97th General Assembly | Chaptered

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Bill Title: Amends the Property Tax Code. Makes a technical change in a Section concerning the tax exemption for property used for religious purposes.

Spectrum: Slight Partisan Bill (Republican 6-3)

Status: (Passed) 2012-01-13 - Public Act . . . . . . . . . 97-0655 [HB0508 Detail]

Download: Illinois-2011-HB0508-Chaptered.html

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Public Act 097-0655
HB0508 Enrolled LRB097 03332 HLH 43369 b
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 21-27 as follows:
(35 ILCS 200/21-27)
Sec. 21-27. Waiver of interest penalty.
(a) On the recommendation of the county treasurer, the
county board may adopt a resolution under which an interest
penalty for the delinquent payment of taxes for any year that
otherwise would be imposed under Section 21-15, 21-20, or 21-25
shall be waived in the case of any person who meets all of the
following criteria:
(1) The person is determined eligible for a grant under
the Senior Citizens and Disabled Persons Property Tax
Relief and Pharmaceutical Assistance Act with respect to
the taxes for that year.
(2) The person requests, in writing, on a form approved
by the county treasurer, a waiver of the interest penalty,
and the request is filed with the county treasurer on or
before the first day of the month that an installment of
taxes is due.
(3) The person pays the installment of taxes due, in

full, on or before the third day of the month that the
installment is due.
(4) The county treasurer approves the request for a
waiver.
(b) With respect to property that qualifies as a brownfield
site under Section 58.2 of the Environmental Protection Act,
the county board, upon the recommendation of the county
treasurer, may, within 60 days after the effective date of this
amendatory Act of the 95th General Assembly, adopt a resolution
to waive an interest penalty for the delinquent payment of
taxes for any year prior to the 2008 taxable year that
otherwise would be imposed under Section 21-15, 21-20, or 21-25
if all of the following criteria are met:
(1) the property has delinquent taxes and an
outstanding interest penalty and the amount of that
interest penalty is so large as to, possibly, result in all
of the taxes becoming uncollectible;
(2) the property is part of a redevelopment plan of a
unit of local government and that unit of local government
does not oppose the waiver of the interest penalty;
(3) the redevelopment of the property will benefit the
public interest by remediating the brownfield
contamination;
(4) the taxpayer delivers to the county treasurer (i) a
written request for a waiver of the interest penalty, on a
form approved by the county treasurer, and (ii) a copy of

the redevelopment plan for the property;
(5) the taxpayer pays, in full, the amount of up to the
amount of the first 2 installments of taxes due, to be held
in escrow pending the approval of the waiver, and enters
into an agreement with the county treasurer setting forth a
schedule for the payment of any remaining taxes due; and
(6) the county treasurer approves the request for a
waiver.
(Source: P.A. 95-644, eff. 10-12-07.)
Section 99. Effective date. This Act takes effect upon
becoming law.