Bill Text: IL SB0317 | 2023-2024 | 103rd General Assembly | Chaptered
Bill Title: Amends the Property Tax Code. Provides that provisions concerning delinquencies by lessees of property that is owned by a taxing district apply to property that is owned by a governmental entity that is a unit of federal, State, or local government, a school district, or a community college district and that is located in any county (currently, a taxing district in a county with more than 800,000 inhabitants but fewer than 1,000,000 inhabitants). Effective immediately.
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Passed) 2024-08-09 - Public Act . . . . . . . . . 103-0873 [SB0317 Detail]
Download: Illinois-2023-SB0317-Chaptered.html
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| Public Act 103-0873 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois, | ||||
represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing | ||||
Section 21-16 as follows:
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(35 ILCS 200/21-16) | ||||
Sec. 21-16. Property owned by a governmental entity taxing | ||||
district; delinquency. | ||||
(a) Notwithstanding any other provision of law, in a | ||||
county with more than 800,000 inhabitants but fewer than | ||||
1,000,000 inhabitants, if a lessee is liable for the payment | ||||
of property taxes extended against property that is owned by a | ||||
governmental entity 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 governmental entity taxing district that owns the | ||||
property of the delinquency in writing. The governmental | ||||
entity 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 | ||||
governmental entity 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 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. | ||
(b) Before tax year 2024, this Section applies to property | ||
located in a county with more than 800,000 inhabitants but | ||
fewer than 1,000,000 inhabitants. For tax year 2024 and | ||
thereafter, this Section applies in all counties. | ||
(c) As used in this Section: | ||
"Governmental entity" means, before tax year 2024, a | ||
taxing district, as defined in Section 1-150. | ||
"Governmental entity" means, for tax year 2024 and | ||
thereafter, a unit of federal, State, or local government, a | ||
school district, or a community college district. | ||
(Source: P.A. 101-198, eff. 1-1-20.)
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