Bill Text: IL SB0317 | 2023-2024 | 103rd General Assembly | Enrolled

NOTE: There are more recent revisions of this legislation. Read Latest Draft

---

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-Enrolled.html

---

SB0317 Enrolled LRB103 25948 HLH 52300 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 21-16 as follows:
(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

SB0317 Enrolled - 2 - LRB103 25948 HLH 52300 b
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.)