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| Public Act 102-0519
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| SB0508 Enrolled | LRB102 04495 HLH 14514 b |
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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 |
Sections 18-185, 21-145, 21-150, 21-205, and 21-260 and by |
adding Sections 18-233 and 21-261 as follows:
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(35 ILCS 200/18-185)
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Sec. 18-185. Short title; definitions. This Division 5 |
may be cited as the
Property Tax Extension Limitation Law. As |
used in this Division 5:
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"Consumer Price Index" means the Consumer Price Index for |
All Urban
Consumers for all items published by the United |
States Department of Labor.
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"Extension limitation" means (a) the lesser of 5% or the |
percentage increase
in the Consumer Price Index during the |
12-month calendar year preceding the
levy year or (b) the rate |
of increase approved by voters under Section 18-205.
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"Affected county" means a county of 3,000,000 or more |
inhabitants or a
county contiguous to a county of 3,000,000 or |
more inhabitants.
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"Taxing district" has the same meaning provided in Section |
1-150, except as
otherwise provided in this Section. For the |
1991 through 1994 levy years only,
"taxing district" includes |
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only each non-home rule taxing district having the
majority of |
its
1990 equalized assessed value within any county or |
counties contiguous to a
county with 3,000,000 or more |
inhabitants. Beginning with the 1995 levy
year, "taxing |
district" includes only each non-home rule taxing district
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subject to this Law before the 1995 levy year and each non-home |
rule
taxing district not subject to this Law before the 1995 |
levy year having the
majority of its 1994 equalized assessed |
value in an affected county or
counties. Beginning with the |
levy year in
which this Law becomes applicable to a taxing |
district as
provided in Section 18-213, "taxing district" also |
includes those taxing
districts made subject to this Law as |
provided in Section 18-213.
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"Aggregate extension" for taxing districts to which this |
Law applied before
the 1995 levy year means the annual |
corporate extension for the taxing
district and those special |
purpose extensions that are made annually for
the taxing |
district, excluding special purpose extensions: (a) made for |
the
taxing district to pay interest or principal on general |
obligation bonds
that were approved by referendum; (b) made |
for any taxing district to pay
interest or principal on |
general obligation bonds issued before October 1,
1991; (c) |
made for any taxing district to pay interest or principal on |
bonds
issued to refund or continue to refund those bonds |
issued before October 1,
1991; (d)
made for any taxing |
district to pay interest or principal on bonds
issued to |
|
refund or continue to refund bonds issued after October 1, |
1991 that
were approved by referendum; (e)
made for any taxing |
district to pay interest
or principal on revenue bonds issued |
before October 1, 1991 for payment of
which a property tax levy |
or the full faith and credit of the unit of local
government is |
pledged; however, a tax for the payment of interest or |
principal
on those bonds shall be made only after the |
governing body of the unit of local
government finds that all |
other sources for payment are insufficient to make
those |
payments; (f) made for payments under a building commission |
lease when
the lease payments are for the retirement of bonds |
issued by the commission
before October 1, 1991, to pay for the |
building project; (g) made for payments
due under installment |
contracts entered into before October 1, 1991;
(h) made for |
payments of principal and interest on bonds issued under the
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Metropolitan Water Reclamation District Act to finance |
construction projects
initiated before October 1, 1991; (i) |
made for payments of principal and
interest on limited bonds, |
as defined in Section 3 of the Local Government Debt
Reform |
Act, in an amount not to exceed the debt service extension base |
less
the amount in items (b), (c), (e), and (h) of this |
definition for
non-referendum obligations, except obligations |
initially issued pursuant to
referendum; (j) made for payments |
of principal and interest on bonds
issued under Section 15 of |
the Local Government Debt Reform Act; (k)
made
by a school |
district that participates in the Special Education District |
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of
Lake County, created by special education joint agreement |
under Section
10-22.31 of the School Code, for payment of the |
school district's share of the
amounts required to be |
contributed by the Special Education District of Lake
County |
to the Illinois Municipal Retirement Fund under Article 7 of |
the
Illinois Pension Code; the amount of any extension under |
this item (k) shall be
certified by the school district to the |
county clerk; (l) made to fund
expenses of providing joint |
recreational programs for persons with disabilities under
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Section 5-8 of
the
Park District Code or Section 11-95-14 of |
the Illinois Municipal Code; (m) made for temporary relocation |
loan repayment purposes pursuant to Sections 2-3.77 and |
17-2.2d of the School Code; (n) made for payment of principal |
and interest on any bonds issued under the authority of |
Section 17-2.2d of the School Code; (o) made for contributions |
to a firefighter's pension fund created under Article 4 of the |
Illinois Pension Code, to the extent of the amount certified |
under item (5) of Section 4-134 of the Illinois Pension Code; |
and (p) made for road purposes in the first year after a |
township assumes the rights, powers, duties, assets, property, |
liabilities, obligations, and
responsibilities of a road |
district abolished under the provisions of Section 6-133 of |
the Illinois Highway Code.
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"Aggregate extension" for the taxing districts to which |
this Law did not
apply before the 1995 levy year (except taxing |
districts subject to this Law
in
accordance with Section |
|
18-213) means the annual corporate extension for the
taxing |
district and those special purpose extensions that are made |
annually for
the taxing district, excluding special purpose |
extensions: (a) made for the
taxing district to pay interest |
or principal on general obligation bonds that
were approved by |
referendum; (b) made for any taxing district to pay interest
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or principal on general obligation bonds issued before March |
1, 1995; (c) made
for any taxing district to pay interest or |
principal on bonds issued to refund
or continue to refund |
those bonds issued before March 1, 1995; (d) made for any
|
taxing district to pay interest or principal on bonds issued |
to refund or
continue to refund bonds issued after March 1, |
1995 that were approved by
referendum; (e) made for any taxing |
district to pay interest or principal on
revenue bonds issued |
before March 1, 1995 for payment of which a property tax
levy |
or the full faith and credit of the unit of local government is |
pledged;
however, a tax for the payment of interest or |
principal on those bonds shall be
made only after the |
governing body of the unit of local government finds that
all |
other sources for payment are insufficient to make those |
payments; (f) made
for payments under a building commission |
lease when the lease payments are for
the retirement of bonds |
issued by the commission before March 1, 1995 to
pay for the |
building project; (g) made for payments due under installment
|
contracts entered into before March 1, 1995; (h) made for |
payments of
principal and interest on bonds issued under the |
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Metropolitan Water Reclamation
District Act to finance |
construction projects initiated before October 1,
1991; (h-4) |
made for stormwater management purposes by the Metropolitan |
Water Reclamation District of Greater Chicago under Section 12 |
of the Metropolitan Water Reclamation District Act; (i) made |
for payments of principal and interest on limited bonds,
as |
defined in Section 3 of the Local Government Debt Reform Act, |
in an amount
not to exceed the debt service extension base less |
the amount in items (b),
(c), and (e) of this definition for |
non-referendum obligations, except
obligations initially |
issued pursuant to referendum and bonds described in
|
subsection (h) of this definition; (j) made for payments of
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principal and interest on bonds issued under Section 15 of the |
Local Government
Debt Reform Act; (k) made for payments of |
principal and interest on bonds
authorized by Public Act |
88-503 and issued under Section 20a of the Chicago
Park |
District Act for aquarium or
museum projects; (l) made for |
payments of principal and interest on
bonds
authorized by |
Public Act 87-1191 or 93-601 and (i) issued pursuant to |
Section 21.2 of the Cook County Forest
Preserve District Act, |
(ii) issued under Section 42 of the Cook County
Forest |
Preserve District Act for zoological park projects, or (iii) |
issued
under Section 44.1 of the Cook County Forest Preserve |
District Act for
botanical gardens projects; (m) made
pursuant
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to Section 34-53.5 of the School Code, whether levied annually |
or not;
(n) made to fund expenses of providing joint |
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recreational programs for persons with disabilities under |
Section 5-8 of the Park
District Code or Section 11-95-14 of |
the Illinois Municipal Code;
(o) made by the
Chicago Park
|
District for recreational programs for persons with |
disabilities under subsection (c) of
Section
7.06 of the |
Chicago Park District Act; (p) made for contributions to a |
firefighter's pension fund created under Article 4 of the |
Illinois Pension Code, to the extent of the amount certified |
under item (5) of Section 4-134 of the Illinois Pension Code; |
(q) made by Ford Heights School District 169 under Section |
17-9.02 of the School Code; and (r) made for the purpose of |
making employer contributions to the Public School Teachers' |
Pension and Retirement Fund of Chicago under Section 34-53 of |
the School Code.
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"Aggregate extension" for all taxing districts to which |
this Law applies in
accordance with Section 18-213, except for |
those taxing districts subject to
paragraph (2) of subsection |
(e) of Section 18-213, means the annual corporate
extension |
for the
taxing district and those special purpose extensions |
that are made annually for
the taxing district, excluding |
special purpose extensions: (a) made for the
taxing district |
to pay interest or principal on general obligation bonds that
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were approved by referendum; (b) made for any taxing district |
to pay interest
or principal on general obligation bonds |
issued before the date on which the
referendum making this
Law |
applicable to the taxing district is held; (c) made
for any |
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taxing district to pay interest or principal on bonds issued |
to refund
or continue to refund those bonds issued before the |
date on which the
referendum making this Law
applicable to the |
taxing district is held;
(d) made for any
taxing district to |
pay interest or principal on bonds issued to refund or
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continue to refund bonds issued after the date on which the |
referendum making
this Law
applicable to the taxing district |
is held if the bonds were approved by
referendum after the date |
on which the referendum making this Law
applicable to the |
taxing district is held; (e) made for any
taxing district to |
pay interest or principal on
revenue bonds issued before the |
date on which the referendum making this Law
applicable to the
|
taxing district is held for payment of which a property tax
|
levy or the full faith and credit of the unit of local |
government is pledged;
however, a tax for the payment of |
interest or principal on those bonds shall be
made only after |
the governing body of the unit of local government finds that
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all other sources for payment are insufficient to make those |
payments; (f) made
for payments under a building commission |
lease when the lease payments are for
the retirement of bonds |
issued by the commission before the date on which the
|
referendum making this
Law applicable to the taxing district |
is held to
pay for the building project; (g) made for payments |
due under installment
contracts entered into before the date |
on which the referendum making this Law
applicable to
the |
taxing district is held;
(h) made for payments
of principal |
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and interest on limited bonds,
as defined in Section 3 of the |
Local Government Debt Reform Act, in an amount
not to exceed |
the debt service extension base less the amount in items (b),
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(c), and (e) of this definition for non-referendum |
obligations, except
obligations initially issued pursuant to |
referendum; (i) made for payments
of
principal and interest on |
bonds issued under Section 15 of the Local Government
Debt |
Reform Act;
(j)
made for a qualified airport authority to pay |
interest or principal on
general obligation bonds issued for |
the purpose of paying obligations due
under, or financing |
airport facilities required to be acquired, constructed,
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installed or equipped pursuant to, contracts entered into |
before March
1, 1996 (but not including any amendments to such |
a contract taking effect on
or after that date); (k) made to |
fund expenses of providing joint
recreational programs for |
persons with disabilities under Section 5-8 of
the
Park |
District Code or Section 11-95-14 of the Illinois Municipal |
Code; (l) made for contributions to a firefighter's pension |
fund created under Article 4 of the Illinois Pension Code, to |
the extent of the amount certified under item (5) of Section |
4-134 of the Illinois Pension Code; and (m) made for the taxing |
district to pay interest or principal on general obligation |
bonds issued pursuant to Section 19-3.10 of the School Code.
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"Aggregate extension" for all taxing districts to which |
this Law applies in
accordance with paragraph (2) of |
subsection (e) of Section 18-213 means the
annual corporate |
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extension for the
taxing district and those special purpose |
extensions that are made annually for
the taxing district, |
excluding special purpose extensions: (a) made for the
taxing |
district to pay interest or principal on general obligation |
bonds that
were approved by referendum; (b) made for any |
taxing district to pay interest
or principal on general |
obligation bonds issued before March 7, 1997 (the effective |
date of Public Act 89-718)
this amendatory Act of 1997;
(c) |
made
for any taxing district to pay interest or principal on |
bonds issued to refund
or continue to refund those bonds |
issued before March 7, 1997 (the effective date
of Public Act |
89-718) this amendatory Act of 1997;
(d) made for any
taxing |
district to pay interest or principal on bonds issued to |
refund or
continue to refund bonds issued after March 7, 1997 |
(the effective date of Public Act 89-718) this amendatory Act
|
of 1997 if the bonds were approved by referendum after March 7, |
1997 (the effective date of Public Act 89-718)
this amendatory |
Act of 1997;
(e) made for any
taxing district to pay interest |
or principal on
revenue bonds issued before March 7, 1997 (the |
effective date of Public Act 89-718) this amendatory Act of |
1997
for payment of which a property tax
levy or the full faith |
and credit of the unit of local government is pledged;
|
however, a tax for the payment of interest or principal on |
those bonds shall be
made only after the governing body of the |
unit of local government finds that
all other sources for |
payment are insufficient to make those payments; (f) made
for |
|
payments under a building commission lease when the lease |
payments are for
the retirement of bonds issued by the |
commission before March 7, 1997 (the effective date
of Public |
Act 89-718) this amendatory Act of 1997
to
pay for the building |
project; (g) made for payments due under installment
contracts |
entered into before March 7, 1997 (the effective date of |
Public Act 89-718) this amendatory Act of
1997;
(h) made for |
payments
of principal and interest on limited bonds,
as |
defined in Section 3 of the Local Government Debt Reform Act, |
in an amount
not to exceed the debt service extension base less |
the amount in items (b),
(c), and (e) of this definition for |
non-referendum obligations, except
obligations initially |
issued pursuant to referendum; (i) made for payments
of
|
principal and interest on bonds issued under Section 15 of the |
Local Government
Debt Reform Act;
(j)
made for a qualified |
airport authority to pay interest or principal on
general |
obligation bonds issued for the purpose of paying obligations |
due
under, or financing airport facilities required to be |
acquired, constructed,
installed or equipped pursuant to, |
contracts entered into before March
1, 1996 (but not including |
any amendments to such a contract taking effect on
or after |
that date); (k) made to fund expenses of providing joint
|
recreational programs for persons with disabilities under |
Section 5-8 of
the
Park District Code or Section 11-95-14 of |
the Illinois Municipal Code; and (l) made for contributions to |
a firefighter's pension fund created under Article 4 of the |
|
Illinois Pension Code, to the extent of the amount certified |
under item (5) of Section 4-134 of the Illinois Pension Code.
|
"Debt service extension base" means an amount equal to |
that portion of the
extension for a taxing district for the |
1994 levy year, or for those taxing
districts subject to this |
Law in accordance with Section 18-213, except for
those |
subject to paragraph (2) of subsection (e) of Section 18-213, |
for the
levy
year in which the referendum making this Law |
applicable to the taxing district
is held, or for those taxing |
districts subject to this Law in accordance with
paragraph (2) |
of subsection (e) of Section 18-213 for the 1996 levy year,
|
constituting an
extension for payment of principal and |
interest on bonds issued by the taxing
district without |
referendum, but not including excluded non-referendum bonds. |
For park districts (i) that were first
subject to this Law in |
1991 or 1995 and (ii) whose extension for the 1994 levy
year |
for the payment of principal and interest on bonds issued by |
the park
district without referendum (but not including |
excluded non-referendum bonds)
was less than 51% of the amount |
for the 1991 levy year constituting an
extension for payment |
of principal and interest on bonds issued by the park
district |
without referendum (but not including excluded non-referendum |
bonds),
"debt service extension base" means an amount equal to |
that portion of the
extension for the 1991 levy year |
constituting an extension for payment of
principal and |
interest on bonds issued by the park district without |
|
referendum
(but not including excluded non-referendum bonds). |
A debt service extension base established or increased at any |
time pursuant to any provision of this Law, except Section |
18-212, shall be increased each year commencing with the later |
of (i) the 2009 levy year or (ii) the first levy year in which |
this Law becomes applicable to the taxing district, by the |
lesser of 5% or the percentage increase in the Consumer Price |
Index during the 12-month calendar year preceding the levy |
year. The debt service extension
base may be established or |
increased as provided under Section 18-212.
"Excluded |
non-referendum bonds" means (i) bonds authorized by Public
Act |
88-503 and issued under Section 20a of the Chicago Park |
District Act for
aquarium and museum projects; (ii) bonds |
issued under Section 15 of the
Local Government Debt Reform |
Act; or (iii) refunding obligations issued
to refund or to |
continue to refund obligations initially issued pursuant to
|
referendum.
|
"Special purpose extensions" include, but are not limited |
to, extensions
for levies made on an annual basis for |
unemployment and workers'
compensation, self-insurance, |
contributions to pension plans, and extensions
made pursuant |
to Section 6-601 of the Illinois Highway Code for a road
|
district's permanent road fund whether levied annually or not. |
The
extension for a special service area is not included in the
|
aggregate extension.
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"Aggregate extension base" means the taxing district's |
|
last preceding
aggregate extension as adjusted under Sections |
18-135, 18-215,
18-230, and 18-206, and 18-233.
An adjustment |
under Section 18-135 shall be made for the 2007 levy year and |
all subsequent levy years whenever one or more counties within |
which a taxing district is located (i) used estimated |
valuations or rates when extending taxes in the taxing |
district for the last preceding levy year that resulted in the |
over or under extension of taxes, or (ii) increased or |
decreased the tax extension for the last preceding levy year |
as required by Section 18-135(c). Whenever an adjustment is |
required under Section 18-135, the aggregate extension base of |
the taxing district shall be equal to the amount that the |
aggregate extension of the taxing district would have been for |
the last preceding levy year if either or both (i) actual, |
rather than estimated, valuations or rates had been used to |
calculate the extension of taxes for the last levy year, or |
(ii) the tax extension for the last preceding levy year had not |
been adjusted as required by subsection (c) of Section 18-135.
|
Notwithstanding any other provision of law, for levy year |
2012, the aggregate extension base for West Northfield School |
District No. 31 in Cook County shall be $12,654,592. |
Notwithstanding any other provision of law, for levy year |
2022, the aggregate extension base of a home equity assurance |
program that levied at least $1,000,000 in property taxes in |
levy year 2019 or 2020 under the Home Equity Assurance Act |
shall be the amount that the program's aggregate extension |
|
base for levy year 2021 would have been if the program had |
levied a property tax for levy year 2021. |
"Levy year" has the same meaning as "year" under Section
|
1-155.
|
"New property" means (i) the assessed value, after final |
board of review or
board of appeals action, of new |
improvements or additions to existing
improvements on any |
parcel of real property that increase the assessed value of
|
that real property during the levy year multiplied by the |
equalization factor
issued by the Department under Section |
17-30, (ii) the assessed value, after
final board of review or |
board of appeals action, of real property not exempt
from real |
estate taxation, which real property was exempt from real |
estate
taxation for any portion of the immediately preceding |
levy year, multiplied by
the equalization factor issued by the |
Department under Section 17-30, including the assessed value, |
upon final stabilization of occupancy after new construction |
is complete, of any real property located within the |
boundaries of an otherwise or previously exempt military |
reservation that is intended for residential use and owned by |
or leased to a private corporation or other entity,
(iii) in |
counties that classify in accordance with Section 4 of Article
|
IX of the
Illinois Constitution, an incentive property's |
additional assessed value
resulting from a
scheduled increase |
in the level of assessment as applied to the first year
final |
board of
review market value, and (iv) any increase in |
|
assessed value due to oil or gas production from an oil or gas |
well required to be permitted under the Hydraulic Fracturing |
Regulatory Act that was not produced in or accounted for |
during the previous levy year.
In addition, the county clerk |
in a county containing a population of
3,000,000 or more shall |
include in the 1997
recovered tax increment value for any |
school district, any recovered tax
increment value that was |
applicable to the 1995 tax year calculations.
|
"Qualified airport authority" means an airport authority |
organized under
the Airport Authorities Act and located in a |
county bordering on the State of
Wisconsin and having a |
population in excess of 200,000 and not greater than
500,000.
|
"Recovered tax increment value" means, except as otherwise |
provided in this
paragraph, the amount of the current year's |
equalized assessed value, in the
first year after a |
municipality terminates
the designation of an area as a |
redevelopment project area previously
established under the |
Tax Increment Allocation Redevelopment Development Act in the |
Illinois
Municipal Code, previously established under the |
Industrial Jobs Recovery Law
in the Illinois Municipal Code, |
previously established under the Economic Development Project |
Area Tax Increment Act of 1995, or previously established |
under the Economic
Development Area Tax Increment Allocation |
Act, of each taxable lot, block,
tract, or parcel of real |
property in the redevelopment project area over and
above the |
initial equalized assessed value of each property in the
|
|
redevelopment project area.
For the taxes which are extended |
for the 1997 levy year, the recovered tax
increment value for a |
non-home rule taxing district that first became subject
to |
this Law for the 1995 levy year because a majority of its 1994 |
equalized
assessed value was in an affected county or counties |
shall be increased if a
municipality terminated the |
designation of an area in 1993 as a redevelopment
project area |
previously established under the Tax Increment Allocation |
Redevelopment
Development Act in the Illinois Municipal Code, |
previously established under
the Industrial Jobs Recovery Law |
in the Illinois Municipal Code, or previously
established |
under the Economic Development Area Tax Increment Allocation |
Act,
by an amount equal to the 1994 equalized assessed value of |
each taxable lot,
block, tract, or parcel of real property in |
the redevelopment project area over
and above the initial |
equalized assessed value of each property in the
redevelopment |
project area.
In the first year after a municipality
removes a |
taxable lot, block, tract, or parcel of real property from a
|
redevelopment project area established under the Tax Increment |
Allocation Redevelopment
Development Act in the Illinois
|
Municipal Code, the Industrial Jobs Recovery Law
in the |
Illinois Municipal Code, or the Economic
Development Area Tax |
Increment Allocation Act, "recovered tax increment value"
|
means the amount of the current year's equalized assessed |
value of each taxable
lot, block, tract, or parcel of real |
property removed from the redevelopment
project area over and |
|
above the initial equalized assessed value of that real
|
property before removal from the redevelopment project area.
|
Except as otherwise provided in this Section, "limiting |
rate" means a
fraction the numerator of which is the last
|
preceding aggregate extension base times an amount equal to |
one plus the
extension limitation defined in this Section and |
the denominator of which
is the current year's equalized |
assessed value of all real property in the
territory under the |
jurisdiction of the taxing district during the prior
levy |
year. For those taxing districts that reduced their aggregate
|
extension for the last preceding levy year, except for school |
districts that reduced their extension for educational |
purposes pursuant to Section 18-206, the highest aggregate |
extension
in any of the last 3 preceding levy years shall be |
used for the purpose of
computing the limiting rate. The |
denominator shall not include new
property or the recovered |
tax increment
value.
If a new rate, a rate decrease, or a |
limiting rate increase has been approved at an election held |
after March 21, 2006, then (i) the otherwise applicable |
limiting rate shall be increased by the amount of the new rate |
or shall be reduced by the amount of the rate decrease, as the |
case may be, or (ii) in the case of a limiting rate increase, |
the limiting rate shall be equal to the rate set forth
in the |
proposition approved by the voters for each of the years |
specified in the proposition, after
which the limiting rate of |
the taxing district shall be calculated as otherwise provided. |
|
In the case of a taxing district that obtained referendum |
approval for an increased limiting rate on March 20, 2012, the |
limiting rate for tax year 2012 shall be the rate that |
generates the approximate total amount of taxes extendable for |
that tax year, as set forth in the proposition approved by the |
voters; this rate shall be the final rate applied by the county |
clerk for the aggregate of all capped funds of the district for |
tax year 2012.
|
(Source: P.A. 99-143, eff. 7-27-15; 99-521, eff. 6-1-17; |
100-465, eff. 8-31-17; revised 8-12-19.)
|
(35 ILCS 200/18-233 new) |
Sec. 18-233. Adjustments for certificates of error, |
certain court orders, or final administrative decisions of the |
Property Tax Appeal Board. Beginning in levy year 2021, a |
taxing district levy shall be increased by a prior year |
adjustment whenever an assessment decrease due to the issuance |
of a certificate of error, a court order issued pursuant to an |
assessment valuation complaint under Section 23-15, or a final |
administrative decision of the Property Tax Appeal Board |
results in a refund from the taxing district of a portion of |
the property tax revenue distributed to the taxing district. |
On or before November 15 of each year, the county treasurer |
shall certify the aggregate refunds paid by a taxing district |
during such 12-month period for purposes of this Section. For |
purposes of the Property Tax Extension Limitation Law, the |
|
taxing district's most recent aggregate extension base shall |
not include the prior year adjustment authorized under this |
Section.
|
(35 ILCS 200/21-145)
|
Sec. 21-145. Scavenger sale. At the same time the County |
Collector annually
publishes the collector's annual sale |
advertisement under Sections 21-110,
21-115 and 21-120, it is |
mandatory for the collector in counties with 3,000,000
or more |
inhabitants, and in other counties if the county board so |
orders by
resolution, to publish an advertisement giving |
notice of the intended
application for judgment and sale of |
all properties upon which all or a part of
the general taxes |
for each of 3 or more years are delinquent as of the date of
|
the advertisement. Under no circumstance may a tax year be |
offered at a scavenger sale prior to the annual tax sale for |
that tax year (or, for omitted assessments issued pursuant to |
Section 9-260, the annual tax sale for that omitted |
assessment's warrant year, as defined herein). In no event may |
there be more than 2 consecutive years
without a sale under |
this Section, except where a tax sale has been delayed |
pursuant to Section 21-150 as a result of a statewide COVID-19 |
public health emergency. The term delinquent also includes
|
forfeitures. The County Collector shall include in the |
advertisement and in the
application for judgment and sale |
under this Section and Section 21-260 the
total amount of all |
|
general taxes upon those properties which are delinquent as
of |
the date of the advertisement. In lieu of a single annual |
advertisement and
application for judgment and sale under this |
Section and Section 21-260, the
County Collector may, from |
time to time, beginning on the date of the
publication of the |
annual sale advertisement and before August 1 of the next
|
year, publish separate advertisements and make separate |
applications on
eligible properties described in one or more |
volumes of the delinquent list.
The separate advertisements |
and applications shall, in the aggregate, include
all the |
properties which otherwise would have been included in the |
single
annual advertisement and application for judgment and |
sale under this Section.
Upon the written request of the |
taxing district which levied the same, the
County Collector |
shall also include in the advertisement the special taxes and
|
special assessments, together with interest, penalties and |
costs thereon upon
those properties which are delinquent as of |
the date of the advertisement. The
advertisement and |
application for judgment and sale shall be in the manner
|
prescribed by this Code relating to the annual advertisement |
and application
for judgment and sale of delinquent |
properties.
|
As used in this Section, "warrant year" means the year |
preceding the calendar year in which the omitted assessment |
first became due and payable. |
(Source: P.A. 101-635, eff. 6-5-20.)
|
|
(35 ILCS 200/21-150)
|
Sec. 21-150. Time of applying for judgment. Except as |
otherwise provided in
this Section or by ordinance or |
resolution enacted under subsection (c) of
Section 21-40, in |
any county with fewer than 3,000,000 inhabitants, all |
applications for judgment and order of sale for taxes and
|
special assessments on delinquent properties shall be made |
within 90 days after the second installment due date. In Cook |
County, all applications for judgment and order of sale for |
taxes and special assessments on delinquent properties shall |
be made (i) by July 1, 2011 for tax year 2009, (ii) by July 1, |
2012 for tax year 2010, (iii) by July 1, 2013 for tax year |
2011, (iv) by July 1, 2014 for tax year 2012, (v) by July 1, |
2015 for tax year 2013, (vi) by May 1, 2016 for tax year 2014, |
(vii) by March 1, 2017 for tax year 2015, (viii) by April 1 of |
the next calendar year after the second installment due date |
for tax year 2016 and 2017, and (ix) within 365 days of the |
second installment due date for each tax year thereafter. |
Notwithstanding these dates, in Cook County, the application |
for judgment and order of sale for the 2018 annual tax sale |
that would normally be held in calendar year 2020 shall not be |
filed earlier than the first day of the first month during |
which there is no longer a statewide COVID-19 public health |
emergency, as evidenced by an effective disaster declaration |
of the Governor covering all counties in the State, except |
|
that in no event may this application for judgment and order of |
sale be filed later than October 1, 2021. When a tax sale is |
delayed because of a statewide COVID-19 public health |
emergency, no subsequent annual tax sale may begin earlier |
than 180 days after the last day of the prior delayed tax sale, |
and no scavenger tax sale may begin earlier than 90 days after |
the last day of the prior delayed tax sale. In those counties |
which have adopted an ordinance under Section
21-40, the |
application for judgment and order of sale for delinquent |
taxes
shall be made in December. In the 10 years next following |
the completion of
a general reassessment of property in any |
county with 3,000,000 or more
inhabitants, made under an order |
of the Department, applications for judgment
and order of sale |
shall be made as soon as may be and on the day specified in
the |
advertisement required by Section 21-110 and 21-115. If for |
any cause the
court is not held on the day specified, the cause |
shall stand continued, and it
shall be unnecessary to |
re-advertise the list or notice.
|
Within 30 days after the day specified for the application |
for judgment the
court shall hear and determine the matter. If |
judgment is rendered, the sale
shall begin on the date within 5 |
business days specified in the notice as
provided in Section |
21-115. If the collector is prevented from advertising and
|
obtaining judgment within the time periods specified by this |
Section, the collector may obtain
judgment at any time |
thereafter; but if the failure arises by the county
|
|
collector's not complying with any of the requirements of this |
Code, he or she
shall be held on his or her official bond for |
the full amount of all taxes and
special assessments charged |
against him or her. Any failure on the part of the
county |
collector shall not be allowed as a valid objection to the |
collection of
any tax or assessment, or to entry of a judgment |
against any delinquent
properties included in the application |
of the county collector.
|
(Source: P.A. 100-243, eff. 8-22-17; 101-635, eff. 6-5-20.)
|
(35 ILCS 200/21-205)
|
Sec. 21-205. Tax sale procedures. |
(a) The collector, in person or by deputy,
shall attend, |
on the day and in the place specified in the notice for the |
sale
of property for taxes, and shall, between 9:00 a.m. and |
4:00 p.m., or later at
the collector's discretion, proceed to |
offer for sale, separately and in
consecutive order, all |
property in the list on which the taxes, special
assessments, |
interest or costs have not been paid. However, in any county |
with
3,000,000 or more inhabitants, the offer for sale shall |
be made between 8:00
a.m. and 8:00 p.m. The collector's office |
shall be kept open during all hours
in which the sale is in |
progress. The sale shall be continued from day to day,
until |
all property in the delinquent list has been offered for sale. |
However,
any city, village or incorporated town interested in |
the collection of any tax
or special assessment, may, in |
|
default of bidders, withdraw from collection the
special |
assessment levied against any property by the corporate |
authorities of
the city, village or incorporated town. In case |
of a withdrawal, there shall be
no sale of that property on |
account of the delinquent special assessment
thereon.
|
(b) Until January 1, 2013, in every sale of property |
pursuant to the provisions of this Code, the collector may |
employ any automated means that the collector deems |
appropriate. Beginning on January 1, 2013, either (i) the |
collector shall employ an automated bidding system that is |
programmed to accept the lowest redemption price bid by an |
eligible tax purchaser, subject to the penalty percentage |
limitation set forth in Section 21-215, or (ii) all tax sales |
shall be digitally recorded with video and audio. All bidders |
are required to personally attend the sale and, if automated |
means are used, all hardware and software used with respect to |
those automated means must be certified by the Department and |
re-certified by the Department every 5 years. If the tax sales |
are digitally recorded and no automated bidding system is |
used, then the recordings shall be maintained by the collector |
for a period of at least 3 years from the date of the tax sale. |
The changes made by this amendatory Act of the 94th General |
Assembly are declarative of existing law.
|
(b-5) For any annual tax sale conducted on or after the |
effective date of this amendatory Act of the 102nd General |
Assembly, each county collector in a county with 275,000 or |
|
more inhabitants shall adopt a single bidder rule sufficient |
to prohibit a tax purchaser from registering more than one |
related bidding entity at the tax sale. The corporate |
authorities in any county with less than 275,000 inhabitants |
may, by ordinance, allow the county collector of that county |
to adopt such a single bidder rule. In any county that has |
adopted a single bidder rule under this subsection (b-5), the |
county treasurer shall include a representation and warranty |
form in each registration package attesting to compliance with |
the single bidder rule, except that the county may, by |
ordinance, opt out of this representation and warranty form |
requirement. A single bidder rule under this subsection may be |
in the following form: |
(1) A registered tax buying entity (principal) may |
only have one registered buyer at the tax sale and may not |
have a related bidding entity directly or indirectly |
register as a buyer or participate in the tax sale. A |
registered tax buying entity may not engage in any |
multiple bidding strategy for the purpose of having more |
than one related bidding entity submit bids at the tax |
sale. |
(2) A related bidding entity is defined as any |
individual, corporation, partnership, joint venture, |
limited liability company, business organization, or other |
entity that has a shareholder, partner, principal, |
officer, general partner, or other person or entity having |
|
(i) an ownership interest in a bidding entity in common |
with any other registered participant in the tax sale or |
(ii) a common guarantor in connection with a source of |
financing with any other registered participant in the tax |
sale. The determination of whether registered entities are |
related so as to prohibit those entities from submitting |
duplicate bids in violation of the single bidder rule is |
at the sole and exclusive discretion of the county |
treasurer or his or her designated representatives. |
(c) County collectors may, when applicable, eject tax |
bidders who disrupt the tax sale or use illegal bid practices. |
(Source: P.A. 100-1070, eff. 1-1-19.)
|
(35 ILCS 200/21-260)
|
Sec. 21-260. Collector's scavenger sale. Upon the county |
collector's
application under Section 21-145, to be known as |
the Scavenger Sale
Application, the Court shall enter judgment |
for the general taxes, special
taxes, special assessments, |
interest, penalties and costs as are included in
the |
advertisement and appear to be due thereon after allowing an |
opportunity to
object and a hearing upon the objections as |
provided in Section 21-175, and
order those properties sold by |
the County Collector at public sale, or by electronic |
automated sale if the collector chooses to conduct an |
electronic automated sale pursuant to Section 21-261, to the
|
highest bidder for cash, notwithstanding the bid may be less |
|
than the full
amount of taxes, special taxes, special |
assessments, interest, penalties and
costs for which judgment |
has been entered.
|
(a) Conducting the sale - Bidding. All properties shall be |
offered for
sale in consecutive order as they appear in the |
delinquent list. The minimum
bid for any property shall be |
$250 or one-half of the tax if the total
liability is less than |
$500. For in-person scavenger sales, the The successful bidder |
shall immediately pay the
amount of minimum bid to the County |
Collector by the end of the business day on which the bid was |
placed. That amount shall be paid in cash, by certified or
|
cashier's check, by money order, or, if the
successful bidder |
is a governmental unit, by a check issued by that
governmental |
unit. For electronic automated scavenger sales, the successful |
bidder shall pay the minimum bid amount by the close of the |
business day on which the bid was placed. That amount shall be |
paid online via ACH debit or by the electronic payment method |
required by the county collector. For in-person scavenger |
sales, if If the bid exceeds the minimum bid, the
successful |
bidder shall pay the balance of the bid to the county collector |
in
cash, by certified or cashier's check, by money order, or, |
if the
successful bidder is a governmental unit, by a check |
issued by that
governmental unit
by the close of the
next |
business day. For electronic automated scavenger sales, the |
successful bidder shall pay, by the close of the next business |
day, the balance of the bid online via ACH debit or by the |
|
electronic payment method required by the county collector. If |
the minimum bid is not paid at the time of sale or if
the |
balance is not paid by the close of the next business day, then |
the sale is
void and the minimum bid, if paid, is forfeited to |
the county general fund. In
that event, the property shall be |
reoffered for sale within 30 days of the last
offering of |
property in regular order. The collector shall make available |
to
the public a list of all properties to be included in any |
reoffering due to the
voiding of the original sale. The |
collector is not required to serve or
publish any other notice |
of the reoffering of those properties. In the event
that any of |
the properties are not sold upon reoffering, or are sold for |
less
than the amount of the original voided sale, the original |
bidder who failed to
pay the bid amount shall remain liable for |
the unpaid balance of the bid in an
action under Section |
21-240. Liability shall not be reduced where the bidder
upon |
reoffering also fails to pay the bid amount, and in that event |
both
bidders shall remain liable for the unpaid balance of |
their respective bids. A
sale of properties under this Section |
shall not be final until confirmed by the
court.
|
(b) Confirmation of sales. The county collector shall file |
his or her
report of sale in the court within 30 days of the |
date of sale of each
property. No notice of the county |
collector's application to confirm the sales
shall be required |
except as prescribed by rule of the court. Upon
confirmation, |
except in cases where the sale becomes void under Section |
|
22-85,
or in cases where the order of confirmation is vacated |
by the court, a sale
under this Section shall extinguish the in |
rem lien of the general taxes,
special taxes and special |
assessments for which judgment has been entered and a
|
redemption shall not revive the lien. Confirmation of the sale |
shall in no
event affect the owner's personal liability to pay |
the taxes, interest and
penalties as provided in this Code or |
prevent institution of a proceeding under
Section 21-440 to |
collect any amount that may remain
due after the sale.
|
(c) Issuance of tax sale certificates. Upon confirmation |
of the sale the
County Clerk and the County Collector shall |
issue to the purchaser a
certificate of purchase in the form |
prescribed by Section 21-250 as near as may
be. A certificate |
of purchase shall not be issued to any person who is
ineligible |
to bid at the sale or to receive a certificate of purchase |
under
Section 21-265.
|
(d) Scavenger Tax Judgment, Sale and Redemption Record - |
Sale of
parcels not sold. The county collector shall prepare a |
Scavenger Tax Judgment,
Sale and Redemption Record. The county |
clerk shall write or stamp on the
scavenger tax judgment, |
sale, forfeiture and redemption record opposite the
|
description of any property offered for sale and not sold, or |
not confirmed for
any reason, the words "offered but not |
sold". The properties which are offered
for sale under this |
Section and not sold or not confirmed shall be offered for
sale |
annually thereafter in the manner provided in this Section |
|
until sold,
except in the case of mineral rights, which after |
10 consecutive years of
being offered for sale under this |
Section and not sold or confirmed shall
no longer be required |
to be offered for sale. At
any time between annual sales the |
County Collector may advertise for sale any
properties subject |
to sale under judgments for sale previously entered under
this |
Section and not executed for any reason. The advertisement and |
sale shall
be regulated by the provisions of this Code as far |
as applicable.
|
(e) Proceeding to tax deed. The owner of the certificate |
of purchase shall
give notice as required by Sections 22-5 |
through 22-30, and may extend the
period of redemption as |
provided by Section 21-385. At any time within 6 months
prior |
to expiration of the period of redemption from a sale under |
this Code,
the owner of a certificate of purchase may file a |
petition and may obtain a tax
deed under Sections 22-30 |
through 22-55. All proceedings for the issuance of
a tax deed |
and all tax deeds for properties sold under this Section shall |
be
subject to Sections 22-30 through 22-55. Deeds issued under |
this Section are
subject to Section 22-70. This Section shall |
be liberally construed so that the deeds provided for in this |
Section convey merchantable title.
|
(f) Redemptions from scavenger sales. Redemptions may be |
made from sales
under this Section in the same manner and upon |
the same terms and conditions as
redemptions from sales made |
under the County Collector's annual application for
judgment |
|
and order of sale, except that in lieu of penalty the person |
redeeming
shall pay interest as follows if the sale occurs |
before September 9, 1993:
|
(1) If redeemed within the first 2 months from the |
date of the sale, 3%
per month or portion thereof upon the |
amount for which the property was sold;
|
(2) If redeemed between 2 and 6 months from the date of |
the sale, 12% of
the amount for which the property was |
sold;
|
(3) If redeemed between 6 and 12 months from the date |
of the sale, 24%
of the amount for which the property was |
sold;
|
(4) If redeemed between 12 and 18 months from the date |
of the sale, 36% of
the amount for which the property was |
sold;
|
(5) If redeemed between 18 and 24 months from the date |
of the sale, 48%
of the amount for which the property was |
sold;
|
(6) If redeemed after 24 months from the date of sale, |
the 48% herein
provided together with interest at 6% per |
year thereafter.
|
If the sale occurs on or after September 9,
1993, the |
person redeeming shall pay interest on that part of the amount |
for
which the property was sold equal to or less than the full |
amount of delinquent
taxes, special assessments, penalties, |
interest, and costs, included in the
judgment and order of |
|
sale as follows:
|
(1) If redeemed within the first 2 months from the |
date of the sale,
3% per month upon the amount of taxes, |
special assessments, penalties,
interest, and costs due |
for each of the first 2 months, or fraction thereof.
|
(2) If redeemed at any time between 2 and 6 months from |
the date of
the sale, 12% of the amount of taxes, special |
assessments, penalties, interest,
and costs due.
|
(3) If redeemed at any time between 6 and 12 months |
from the date of the
sale, 24% of the amount of taxes, |
special assessments, penalties, interest, and
costs due.
|
(4) If redeemed at any time between 12 and 18 months |
from the date
of the sale, 36% of the amount of taxes, |
special assessments, penalties,
interest, and costs due.
|
(5) If redeemed at any time between 18 and 24 months |
from the date
of the sale, 48% of the amount of taxes, |
special assessments, penalties,
interest, and costs due.
|
(6) If redeemed after 24 months from the date of sale, |
the 48%
provided for the 24 months together with interest |
at 6% per annum thereafter on
the amount of taxes, special |
assessments, penalties, interest, and costs due.
|
The person redeeming shall not be required to pay any |
interest on any part
of the amount for which the property was |
sold that exceeds the full amount of
delinquent taxes, special |
assessments, penalties, interest, and costs included
in the |
judgment and order of sale.
|
|
Notwithstanding any other provision of this Section, |
except for
owner-occupied single family residential units |
which are condominium units,
cooperative units or dwellings, |
the amount required to be paid for redemption
shall also |
include an amount equal to all delinquent taxes on the |
property
which taxes were delinquent at the time of sale. The |
delinquent taxes shall be
apportioned by the county collector |
among the taxing districts in which the
property is situated |
in accordance with law. In the event that all moneys
received |
from any sale held under this Section exceed an amount equal to |
all
delinquent taxes on the property sold, which taxes were |
delinquent at the time
of sale, together with all publication |
and other costs associated with the
sale, then, upon |
redemption, the County Collector and the County Clerk shall
|
apply the excess amount to the cost of redemption.
|
(g) Bidding by county or other taxing districts. Any |
taxing district may
bid at a scavenger sale. The county board |
of the county in which properties
offered for sale under this |
Section are located may bid as trustee for all
taxing |
districts having an interest in the taxes for the nonpayment |
of which
the parcels are offered. The County shall apply on the |
bid the unpaid taxes due
upon the property and no cash need be |
paid. The County or other taxing district
acquiring a tax sale |
certificate shall take all steps necessary to acquire
title to |
the property and may manage and operate the property so |
acquired.
|
|
When a county, or other taxing district within the county, |
is a petitioner
for a tax deed, no filing fee shall be required |
on the petition. The county as
a tax creditor and as trustee |
for other tax creditors, or other taxing district
within the |
county shall not be required to allege and prove that all taxes |
and
special assessments which become due and payable after the |
sale to the county
have been paid. The county shall not be |
required to pay the subsequently
accruing taxes or special |
assessments at any time. Upon the written request of
the |
county board or its designee, the county collector shall not |
offer the
property for sale at any tax sale subsequent to the |
sale of the property to the
county under this Section. The lien |
of taxes and special assessments which
become due and payable |
after a sale to a county shall merge in the fee title of
the |
county, or other taxing district, on the issuance of a deed. |
The County may
sell the properties so acquired, or the |
certificate of purchase thereto, and
the proceeds of the sale |
shall be distributed to the taxing districts in
proportion to |
their respective interests therein. The presiding officer of |
the
county board, with the advice and consent of the County |
Board, may appoint some
officer or person to attend scavenger |
sales and bid on its behalf.
|
(h) Miscellaneous provisions. In the event that the tract |
of land or lot
sold at any such sale is not redeemed within the |
time permitted by law and a
tax deed is issued, all moneys that |
may be received from the sale of
properties in excess of the |
|
delinquent taxes, together with all publication
and other |
costs associated with the sale,
shall, upon petition of any |
interested party to the court that issued the tax
deed, be |
distributed by the County Collector pursuant to order of the |
court
among the persons having legal or equitable interests in |
the property according
to the fair value of their interests in |
the tract or lot. Section 21-415 does
not apply to properties |
sold under this Section.
Appeals may be taken from the orders |
and judgments entered under this Section
as in other civil |
cases. The remedy herein provided is in addition to other
|
remedies for the collection of delinquent taxes. |
(i) The changes to this Section made by this amendatory |
Act of
the 95th General Assembly apply only to matters in which |
a
petition for tax deed is filed on or after the effective date
|
of this amendatory Act of the 95th General Assembly.
|
(Source: P.A. 95-477, eff. 6-1-08.)
|
(35 ILCS 200/21-261 new) |
Sec. 21-261. Scavenger sale automation. Beginning in |
calendar year 2021, for every scavenger sale held pursuant to |
Section 21-260 of this Code, the county collector may employ |
any electronic automated means that the collector deems |
appropriate, provided that any electronic automated bidding |
system so used shall be programmed to accept the highest cash |
bid made by an eligible tax purchaser. If the county collector |
conducts the scavenger sale using an electronic automated |
|
bidding system, no personal attendance by bidders will be |
required at the scavenger sale. If automated means are used, |
all hardware and software used with respect to those automated |
means must be certified by the Department and re-certified by |
the Department every 5 years.
|
Section 10. The Home Equity Assurance Act is amended by |
adding Section 4.3 as follows:
|
(65 ILCS 95/4.3 new) |
Sec. 4.3. Tax levies for levy year 2021. |
(a) Notwithstanding any other provision of law, the |
governing commission of a home equity assurance program that |
levied at least $1,000,000 in property taxes in levy year 2019 |
or 2020 may not levy any property tax in levy year 2021. |
(b) This Section is repealed January 1, 2025.
|
Section 99. Effective date. This Act takes effect upon |
becoming law.
|
