Bill Text: IL HB4621 | 2019-2020 | 101st General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that provisions concerning delinquencies by lessees of property owned by a taxing district apply in counties with fewer than 3,000,000 inhabitants (currently, more than 800,000 but fewer than 1,000,000 inhabitants). Provides that those provisions apply if the taxes remain unpaid in whole or in part 60 days after the final installment due date (currently, the second installment due date). Effective January 1, 2021.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-06-23 - Rule 19(b) / Re-referred to Rules Committee [HB4621 Detail]

Download: Illinois-2019-HB4621-Introduced.html

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101ST GENERAL ASSEMBLY State of Illinois 2019 and 2020 HB4621 Introduced , by Rep. Michael Halpin SYNOPSIS AS INTRODUCED:
35 ILCS 200/21-16
Amends the Property Tax Code. Provides that provisions concerning delinquencies by lessees of property owned by a taxing district apply in counties with fewer than 3,000,000 inhabitants (currently, more than 800,000 but fewer than 1,000,000 inhabitants). Provides that those provisions apply if the taxes remain unpaid in whole or in part 60 days after the final installment due date (currently, the second installment due date). Effective January 1, 2021.
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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 21-16 as follows:
(35 ILCS 200/21-16)
Sec. 21-16. Property owned by a taxing district;
delinquency. Notwithstanding any other provision of law, in a
county with more than 800,000 inhabitants but fewer than
3,000,000 1,000,000 inhabitants, if a lessee is liable for the
payment of property taxes extended against property that is
owned by a taxing district, and those taxes remain unpaid in
whole or in part 60 days after the final second installment due
date, then the county treasurer shall promptly notify the
taxing district that owns the property of the delinquency in
writing. The taxing district shall promptly notify the county
supervisor of assessments upon the execution of a new lease or
the termination of a lease for property owned by the taxing
district. The State's Attorney of the county in which the
property is located may bring an action against the lessee in
the circuit court in the name of the People of the State of
Illinois, and, upon proof of liability, the court shall enter
judgment against the lessee in a sum equal to the full amount

HB4621 - 2 - LRB101 16596 HLH 65980 b
of delinquent taxes, interest, penalties, and costs. This
judgment shall be enforceable against the lessee, or any other
parties provided by applicable law, in any manner permitted by
law for the collection of a debt or judgment. The proceeds of
any judgment under this Section shall be distributed to the
taxing districts as otherwise provided in this Code.
(Source: P.A. 101-198, eff. 1-1-20.)
Section 99. Effective date. This Act takes effect January
1, 2021.