Bill Text: IL SB2395 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Reduces the interest rate for delinquent taxes in Cook County to 0.75% for tax year 2023 and thereafter.

Spectrum: Partisan Bill (Democrat 8-0)

Status: (Introduced) 2023-03-31 - Rule 3-9(a) / Re-referred to Assignments [SB2395 Detail]

Download: Illinois-2023-SB2395-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2395 Introduced 2/10/2023, by Sen. Ram Villivalam SYNOPSIS AS INTRODUCED:
35 ILCS 200/9-260
35 ILCS 200/18-250
35 ILCS 200/21-15
35 ILCS 200/21-25
35 ILCS 200/21-45
35 ILCS 200/21-355
Amends the Property Tax Code. Reduces the interest rate for delinquent taxes in Cook County to 0.75% for tax year 2023 and thereafter.
LRB103 29197 HLH 57179 b
A BILL FOR
SB2395 LRB103 29197 HLH 57179 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
Sections 9-260, 18-250, 21-15, 21-25, 21-45, and 21-355 as
follows:
(35 ILCS 200/9-260)
Sec. 9-260. Assessment of omitted property; counties of
3,000,000 or more.
(a) After signing the affidavit, the county assessor shall
have power, when directed by the board of appeals (until the
first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter),
or on his or her own initiative, subject to the limitations of
Sections 9-265 and 9-270, to assess properties which may have
been omitted from assessments for the current year and not
more than 3 years prior to the current year for which the
property was liable to be taxed, and for which the tax has not
been paid, but only on notice and an opportunity to be heard in
the manner and form required by law, and shall enter the
assessments upon the assessment books. Any notice shall
include (i) a request that a person receiving the notice who is
not the current taxpayer contact the office of the county

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assessor and explain that the person is not the current
taxpayer, which contact may be made on the telephone, in
writing, or in person upon receipt of the notice, and (ii) the
name, address, and telephone number of the appropriate
personnel in the office of the county assessor to whom the
response should be made. Any time period for the review of an
omitted assessment included in the notice shall be consistent
with the time period established by the assessor in accordance
with subsection (a) of Section 12-55. No charge for tax of
previous years shall be made against any property if (1) the
assessor failed to notify the board of review of the omitted
assessment in accordance with subsection (a-1) of this
Section; (2) the property was last assessed as unimproved, the
owner of such property gave notice of subsequent improvements
and requested a reassessment as required by Section 9-180, and
reassessment of the property was not made within the 16 month
period immediately following the receipt of that notice; (3)
the owner of the property gave notice as required by Section
9-265; (4) the assessor received a building permit for the
property evidencing that new construction had occurred or was
occurring on the property but failed to list the improvement
on the tax rolls; (5) the assessor received a plat map, plat of
survey, ALTA survey, mortgage survey, or other similar
document containing the omitted property but failed to list
the improvement on the tax rolls; (6) the assessor received a
real estate transfer declaration indicating a sale from an

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exempt property owner to a non-exempt property owner but
failed to list the property on the tax rolls; or (7) the
property was the subject of an assessment appeal before the
assessor or the board of review that had included the intended
omitted property as part of the assessment appeal and provided
evidence of its market value.
(a-1) After providing notice and an opportunity to be
heard as required by subsection (a) of this Section, the
assessor shall render a decision on the omitted assessment,
whether or not the omitted assessment was contested, and shall
mail a notice of the decision to the taxpayer of record or to
the party that contested the omitted assessment. The notice of
decision shall contain a statement that the decision may be
appealed to the board of review. The decision and all evidence
used in the decision shall be transmitted by the assessor to
the board of review on or before the dates specified in
accordance with Section 16-110.
(b) Any taxes based on the omitted assessment of a
property pursuant to Sections 9-260 through 9-270 and Sections
16-135 and 16-140 shall be prepared and mailed at the same time
as the estimated first installment property tax bill for the
preceding year (as described in Section 21-30) is prepared and
mailed. The omitted assessment tax bill is not due until the
date on which the second installment property tax bill for the
preceding year becomes due. The omitted assessment tax bill
shall be deemed delinquent and shall bear interest beginning

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on the day after the due date of the second installment (as
described in Section 21-25). Any taxes for omitted assessments
for a tax year prior to tax year 2023 that are deemed
delinquent after the due date of the second installment tax
bill shall bear interest at the rate of 1.5% per month or
portion thereof until paid or forfeited (as described in
Section 21-25). Any taxes for omitted assessments for tax year
2023 or thereafter that are deemed delinquent after the due
date of the second installment tax bill shall bear interest at
the rate of 0.75% per month or portion thereof until paid or
forfeited (as described in Section 21-25).
(c) The assessor shall have no power to change the
assessment or alter the assessment books in any other manner
or for any other purpose so as to change or affect the taxes in
that year, except as ordered by the board of appeals (until the
first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter).
The county assessor shall make all changes and corrections
ordered by the board of appeals (until the first Monday in
December 1998 and the board of review beginning the first
Monday in December 1998 and thereafter). The county assessor
may for the purpose of revision by the board of appeals (until
the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter)
certify the assessment books for any town or taxing district
after or when such books are completed.

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(Source: P.A. 96-1553, eff. 3-10-11.)
(35 ILCS 200/18-250)
Sec. 18-250. Additions to forfeited taxes and unpaid
special assessments; fee for estimate.
(a) When any property has been forfeited for taxes or
special assessments, the clerk shall compute the amount of
back taxes and special assessments, interest, statutory costs,
and printer's fees remaining due, with one year's interest on
all taxes forfeited, and enter them upon the collector's books
as separate items. Except as otherwise provided in Section
21-375, the aggregate so computed shall be collected in the
same manner as the taxes on other property for that year. The
county clerk shall examine the forfeitures, and strike all
errors and make corrections as necessary. For counties with
fewer than 3,000,000 inhabitants, interest Interest added to
forfeitures under this Section shall be at the rate of 12% per
year. For counties with 3,000,000 inhabitants or more,
interest added to forfeitures under this Section shall accrue
at the rate of: (i) 12% per year if the forfeiture is for a tax
year prior to tax year 2023; or (ii) 0.75% per month, or
portion thereof, if the forfeiture is for tax year 2023 or any
tax year thereafter.
(b) In counties with 3,000,000 or more inhabitants, taxes
first extended for prior years, or previously extended for
prior years for which application for judgment and order of

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sale is not already pending, shall be added to the tax of the
current year, with interest and costs as provided by law.
Forfeitures shall not be so added, but they shall remain a lien
on the property upon which they were charged until paid or sold
as provided by law. There shall be added to such forfeitures
annually the same interest as would be added if forfeited
annually, until paid or sold, and the addition of each year's
interest shall be considered a separate forfeiture.
Forfeitures may be redeemed in the manner provided in Section
21-370 or 21-375. Taxes and special assessments for which
application for judgment and order of sale is pending, or
entered but not enforced for any reason, shall not be added to
the tax for the current year. However, if the taxes and special
assessments remain unpaid, the property, shall be advertised
and sold under judgments and orders of sale to be entered in
pending applications, or already entered in prior
applications, including judgments and orders of sale under
which the purchaser fails to complete his or her purchase.
(c) In counties with 3,000,000 or more inhabitants, on or
before January 1, 2001 and during each year thereafter, the
county clerk shall compute the amount of taxes on each
property that remain due or forfeited for any year prior to the
current year and have not become subject to Sections 20-180
through 20-190, and the clerk shall enter the same upon the
collector's warrant books of the current and all following
years as separate items in a suitable column. The county clerk

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shall examine the collector's warrant books and the Tax
Judgment, Sale, Redemption and Forfeiture records for the
appropriate years and may take any other actions as the clerk
finds to be necessary or convenient in order to comply with
this subsection. On and after January 1, 2001, any taxes for
any year remaining due or forfeited against real property in
such county not entered on the current collector's warrant
books shall be deemed uncollectible and void, but shall not be
subject to the posting or other requirements of Sections
20-180 through 20-190.
(d) In counties with 100,000 or more inhabitants, the
county clerk shall, when making the annual collector's books,
in a suitable column, insert and designate previous
forfeitures of general taxes by the word "forfeiture", to be
stamped opposite each property forfeited at the last previous
tax sale for general taxes and not redeemed or purchased
previous to the completion of the collector's books. The
collectors of general taxes shall stamp upon all bills
rendered and receipts given the information on the collector's
books regarding forfeiture of general taxes, and the stamped
notation shall also refer the recipient to the county clerk
for full information. The county clerk shall be allowed to
collect from the person requesting an estimate of costs of
redemption of a forfeited property, the fee provided by law.
(Source: P.A. 91-668, eff. 12-22-99.)

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(35 ILCS 200/21-15)
Sec. 21-15. General tax due dates; default by mortgage
lender. Except as otherwise provided in this Section or
Section 21-40, all property upon which the first installment
of taxes remains unpaid on the later of (i) June 1 or (ii) the
day after the date specified on the real estate tax bill as the
first installment due date annually shall be deemed delinquent
and shall bear interest after that date. If the property is
located in a county with fewer than 3,000,000 inhabitants,
then the unpaid taxes shall bear interest at the rate of 1 1/2%
per month or portion thereof. If the property is located in a
county with 3,000,000 or more inhabitants, then the unpaid
taxes shall bear interest at the rate of: (i) 1.5% per month,
or portion thereof, if the unpaid taxes are for a tax year
prior to 2023; or (ii) 0.75% per month, or portion thereof, if
the unpaid taxes are for tax year 2023 or thereafter. Except as
otherwise provided in this Section or Section 21-40, all
property upon which the second installment of taxes remains
due and unpaid on the later of (i) September 1 or (ii) the day
after the date specified on the real estate tax bill as the
second installment due date, annually, shall be deemed
delinquent and shall bear interest after that date at the same
interest rate. Notwithstanding any other provision of law, if
a taxpayer owes an arrearage of taxes due to an administrative
error, and if the county collector sends a separate bill for
that arrearage as provided in Section 14-41, then any part of

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the arrearage of taxes that remains unpaid on the day after the
due date specified on that tax bill shall be deemed delinquent
and shall bear interest after that date at the rate of 1 1/2%
per month or portion thereof. All interest collected shall be
paid into the general fund of the county. Payment received by
mail and postmarked on or before the required due date is not
delinquent.
Property not subject to the interest charge in Section
9-260 or Section 9-265 shall also not be subject to the
interest charge imposed by this Section until such time as the
owner of the property receives actual notice of and is billed
for the principal amount of back taxes due and owing.
If an Illinois resident who is a member of the Illinois
National Guard or a reserve component of the armed forces of
the United States and who has an ownership interest in
property taxed under this Act is called to active duty for
deployment outside the continental United States and is on
active duty on the due date of any installment of taxes due
under this Act, he or she shall not be deemed delinquent in the
payment of the installment and no interest shall accrue or be
charged as a penalty on the installment until 180 days after
that member returns from active duty. To be deemed not
delinquent in the payment of an installment of taxes and any
interest on that installment, the reservist or guardsperson
must make a reasonable effort to notify the county clerk and
the county collector of his or her activation to active duty

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and must notify the county clerk and the county collector
within 180 days after his or her deactivation and provide
verification of the date of his or her deactivation. An
installment of property taxes on the property of any reservist
or guardsperson who fails to provide timely notice and
verification of deactivation to the county clerk is subject to
interest and penalties as delinquent taxes under this Code
from the date of deactivation.
Notwithstanding any other provision of law, when any
unpaid taxes become delinquent under this Section through the
fault of the mortgage lender, (i) the interest assessed under
this Section for delinquent taxes shall be charged against the
mortgage lender and not the mortgagor and (ii) the mortgage
lender shall pay the taxes, redeem the property and take all
necessary steps to remove any liens accruing against the
property because of the delinquency. In the event that more
than one entity meets the definition of mortgage lender with
respect to any mortgage, the interest shall be assessed
against the mortgage lender responsible for servicing the
mortgage. Unpaid taxes shall be deemed delinquent through the
fault of the mortgage lender only if: (a) the mortgage lender
has received all payments due the mortgage lender for the
property being taxed under the written terms of the mortgage
or promissory note secured by the mortgage, (b) the mortgage
lender holds funds in escrow to pay the taxes, and (c) the
funds are sufficient to pay the taxes after deducting all

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amounts reasonably anticipated to become due for all hazard
insurance premiums and mortgage insurance premiums and any
other assessments to be paid from the escrow under the terms of
the mortgage. For purposes of this Section, an amount is
reasonably anticipated to become due if it is payable within
12 months from the time of determining the sufficiency of
funds held in escrow. Unpaid taxes shall not be deemed
delinquent through the fault of the mortgage lender if the
mortgage lender was directed in writing by the mortgagor not
to pay the property taxes, or if the failure to pay the taxes
when due resulted from inadequate or inaccurate parcel
information provided by the mortgagor, a title or abstract
company, or by the agency or unit of government assessing the
tax.
(Source: P.A. 97-944, eff. 8-10-12; 98-286, eff. 1-1-14.)
(35 ILCS 200/21-25)
Sec. 21-25. Due dates; accelerated billing in counties of
3,000,000 or more. Except as hereinafter provided and as
provided in Section 21-40, in counties with 3,000,000 or more
inhabitants in which the accelerated method of billing and
paying taxes provided for in Section 21-30 is in effect, the
estimated first installment of unpaid taxes shall be deemed
delinquent and shall bear interest after March 1 at the rate of
(i) 1 1/2% per month or portion thereof if the unpaid taxes are
for a tax year prior to 2023 or (ii) 0.75% per month or portion

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thereof if the unpaid taxes are for tax year 2023 or a
subsequent tax year until paid or forfeited. For tax year
2010, the estimated first installment of unpaid taxes shall be
deemed delinquent and shall bear interest after April 1 at the
rate of 1.5% per month or portion thereof until paid or
forfeited. For tax year 2022, the estimated first installment
of unpaid taxes shall be deemed delinquent and shall bear
interest after April 1, 2023 at the rate of 1.5% per month or
portion thereof until paid or forfeited. For all tax years,
the second installment of unpaid taxes shall be deemed
delinquent and shall bear interest after August 1 annually at
the same interest rate until paid or forfeited.
Notwithstanding any other provision of law, if a taxpayer owes
an arrearage of taxes due to an administrative error, and if
the county collector sends a separate bill for that arrearage
as provided in Section 14-41, then any part of the arrearage of
taxes that remains unpaid on the day after the due date
specified on that tax bill shall be deemed delinquent and
shall bear interest after that date at the rate of (i) 1 1/2%
per month or portion thereof if the unpaid taxes are for a tax
year prior to 2023 or (ii) 0.75% per month or portion thereof
if the unpaid taxes are for tax year 2023 or a subsequent tax
year.
If the county board elects by ordinance adopted prior to
July 1 of a levy year to provide for taxes to be paid in 4
installments, each installment for that levy year and each

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subsequent year shall be deemed delinquent and shall begin to
bear interest 30 days after the date specified by the
ordinance for mailing bills, at the rate of 1 1/2% per month or
portion thereof, until paid or forfeited. If the unpaid taxes
are for a tax year prior to 2023, then interest shall accrue at
the rate of 1.5% per month or portion thereof until paid or
forfeited. If the unpaid taxes are for tax year 2023 or a
subsequent tax year, then interest shall accrue at the rate of
0.75% per month or portion thereof until paid or forfeited.
Payment received by mail and postmarked on or before the
required due date is not delinquent.
Taxes levied on homestead property in which a member of
the National Guard or reserves of the armed forces of the
United States who was called to active duty on or after August
1, 1990, and who has an ownership interest, shall not be deemed
delinquent and no interest shall accrue or be charged as a
penalty on such taxes due and payable in 1991 or 1992 until one
year after that member returns to civilian status.
If an Illinois resident who is a member of the Illinois
National Guard or a reserve component of the armed forces of
the United States and who has an ownership interest in
property taxed under this Act is called to active duty for
deployment outside the continental United States and is on
active duty on the due date of any installment of taxes due
under this Act, he or she shall not be deemed delinquent in the
payment of the installment and no interest shall accrue or be

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charged as a penalty on the installment until 180 days after
that member returns to civilian status. To be deemed not
delinquent in the payment of an installment of taxes and any
interest on that installment, the reservist or guardsperson
must make a reasonable effort to notify the county clerk and
the county collector of his or her activation to active duty
and must notify the county clerk and the county collector
within 180 days after his or her deactivation and provide
verification of the date of his or her deactivation. An
installment of property taxes on the property of any reservist
or guardsperson who fails to provide timely notice and
verification of deactivation to the county clerk is subject to
interest and penalties as delinquent taxes under this Code
from the date of deactivation.
(Source: P.A. 102-1112, eff. 12-21-22.)
(35 ILCS 200/21-45)
Sec. 21-45. Failure to issue tax bill in prior year. In the
event no tax bill was issued as provided in Section 21-30, on
any property in any previous year for any reason, one tax bill
shall be prepared and mailed by July 1 of the year subsequent
to the year in which no tax bill was issued, and taxes on that
property for that year only shall bear interest after the
first day of August of that year. If the taxes are for a tax
year prior to tax year 2023, then interest shall accrue at the
rate of 1 1/2% per month or portion thereof until paid or

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forfeited. If the taxes are for the 2023 tax year or a
subsequent tax year, then interest shall accrue at the rate of
0.75% per month or portion thereof until paid or forfeited.
(Source: P.A. 87-17; 88-455.)
(35 ILCS 200/21-355)
Sec. 21-355. Amount of redemption. Any person desiring to
redeem shall deposit an amount specified in this Section with
the county clerk of the county in which the property is
situated, in legal money of the United States, or by cashier's
check, certified check, post office money order or money order
issued by a financial institution insured by an agency or
instrumentality of the United States, payable to the county
clerk of the proper county. The deposit shall be deemed timely
only if actually received in person at the county clerk's
office prior to the close of business as defined in Section
3-2007 of the Counties Code on or before the expiration of the
period of redemption or by United States mail with a post
office cancellation mark dated not less than one day prior to
the expiration of the period of redemption. The deposit shall
be in an amount equal to the total of the following:
(a) the certificate amount, which shall include all
tax principal, special assessments, interest and penalties
paid by the tax purchaser together with costs and fees of
sale and fees paid under Sections 21-295 and 21-315
through 21-335, except for the nonrefundable $80 fee paid,

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pursuant to Section 21-295, for each item purchased at the
tax sale;
(b) the accrued penalty, computed through the date of
redemption as a percentage of the certificate amount, as
follows:
(1) if the redemption occurs on or before the
expiration of 6 months from the date of sale, the
certificate amount times the penalty bid at sale;
(2) if the redemption occurs after 6 months from
the date of sale, and on or before the expiration of 12
months from the date of sale, the certificate amount
times 2 times the penalty bid at sale;
(3) if the redemption occurs after 12 months from
the date of sale and on or before the expiration of 18
months from the date of sale, the certificate amount
times 3 times the penalty bid at sale;
(4) if the redemption occurs after 18 months from
the date of sale and on or before the expiration of 24
months from the date of sale, the certificate amount
times 4 times the penalty bid at sale;
(5) if the redemption occurs after 24 months from
the date of sale and on or before the expiration of 30
months from the date of sale, the certificate amount
times 5 times the penalty bid at sale;
(6) if the redemption occurs after 30 months from
the date of sale and on or before the expiration of 36

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months from the date of sale, the certificate amount
times 6 times the penalty bid at sale.
In the event that the property to be redeemed has
been purchased under Section 21-405, the penalty bid
shall be 12% per penalty period as set forth in
subparagraphs (1) through (6) of this subsection (b).
The changes to this subdivision (b)(6) made by this
amendatory Act of the 91st General Assembly are not a
new enactment, but declaratory of existing law.
(c) The total of all taxes, special assessments,
accrued interest on those taxes and special assessments
and costs charged in connection with the payment of those
taxes or special assessments, except for the nonrefundable
$80 fee paid, pursuant to Section 21-295, for each item
purchased at the tax sale, which have been paid by the tax
certificate holder on or after the date those taxes or
special assessments became delinquent together with 12%
penalty on each amount so paid for each year or portion
thereof intervening between the date of that payment and
the date of redemption. In counties with less than
3,000,000 inhabitants, however, a tax certificate holder
may not pay all or part of an installment of a subsequent
tax or special assessment for any year, nor shall any
tender of such a payment be accepted, until after the
second or final installment of the subsequent tax or
special assessment has become delinquent or until after

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the holder of the certificate of purchase has filed a
petition for a tax deed under Section 22.30. The person
redeeming shall also pay the amount of interest charged on
the subsequent tax or special assessment and paid as a
penalty by the tax certificate holder. This amendatory Act
of 1995 applies to tax years beginning with the 1995
taxes, payable in 1996, and thereafter.
(d) For a tax year prior to tax year 2023, any Any
amount paid to redeem a forfeiture occurring subsequent to
the tax sale together with 12% penalty thereon for each
year or portion thereof intervening between the date of
the forfeiture redemption and the date of redemption from
the sale. For tax year 2023 or any tax year thereafter, any
amount paid to redeem a forfeiture occurring subsequent to
the tax sale together with 0.75% penalty thereon for each
month or portion thereof intervening between the date of
the forfeiture redemption and the date of redemption from
the sale.
(e) Any amount paid by the certificate holder for
redemption of a subsequently occurring tax sale.
(f) All fees paid to the county clerk under Section
22-5.
(g) All fees paid to the registrar of titles incident
to registering the tax certificate in compliance with the
Registered Titles (Torrens) Act.
(h) All fees paid to the circuit clerk and the

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sheriff, a licensed or registered private detective, or
the coroner in connection with the filing of the petition
for tax deed and service of notices under Sections 22-15
through 22-30 and 22-40 in addition to (1) a fee of $35 if
a petition for tax deed has been filed, which fee shall be
posted to the tax judgement, sale, redemption, and
forfeiture record, to be paid to the purchaser or his or
her assignee; (2) a fee of $4 if a notice under Section
22-5 has been filed, which fee shall be posted to the tax
judgment, sale, redemption, and forfeiture record, to be
paid to the purchaser or his or her assignee; (3) all costs
paid to record a lis pendens notice in connection with
filing a petition under this Code; and (4) if a petition
for tax deed has been filed, all fees up to $150 per
redemption paid to a registered or licensed title
insurance company or title insurance agent for a title
search to identify all owners, parties interested, and
occupants of the property, to be paid to the purchaser or
his or her assignee. The fees in (1) and (2) of this
paragraph (h) shall be exempt from the posting
requirements of Section 21-360. The costs incurred in
causing notices to be served by a licensed or registered
private detective under Section 22-15, may not exceed the
amount that the sheriff would be authorized by law to
charge if those notices had been served by the sheriff.
(i) All fees paid for publication of notice of the tax

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sale in accordance with Section 22-20.
(j) All sums paid to any county, city, village or
incorporated town for reimbursement under Section 22-35.
(k) All costs and expenses of receivership under
Section 21-410, to the extent that these costs and
expenses exceed any income from the property in question,
if the costs and expenditures have been approved by the
court appointing the receiver and a certified copy of the
order or approval is filed and posted by the certificate
holder with the county clerk. Only actual costs expended
may be posted on the tax judgment, sale, redemption and
forfeiture record.
(Source: P.A. 101-659, eff. 3-23-21.)