Bill Text: IL SB3476 | 2013-2014 | 98th General Assembly | Amended

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Bill Title: Amends the Property Tax Code. In a Section concerning erroneous homestead exemptions, provides for the collection of and imposes penalties and interest on the erroneous exemption principal amount (instead of the back taxes due and owing). Defines "erroneous exemption principal amount" as the total amount of property tax principal that would have been billed to a property index number but for the erroneous homestead exemption or exemptions a taxpayer received. Makes changes concerning the collection and distribution of the erroneous exemption principal amount, penalties, and interest, to provide that the county treasurer shall collect and distribute those proceeds. Defines "taxpayer" and makes other changes.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Failed) 2015-01-13 - Session Sine Die [SB3476 Detail]

Download: Illinois-2013-SB3476-Amended.html

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Rep. Jack D. Franks

Filed: 4/28/2014

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AMENDMENT TO SENATE BILL 3476
AMENDMENT NO. ______. Amend Senate Bill 3476 by replacing
everything after the enacting clause with the following:
"Section 5. The Property Tax Code is amended by changing
Section 9-275 and by adding Section 9-275.5 as follows:
(35 ILCS 200/9-275)
Sec. 9-275. Erroneous homestead exemptions; counties with
3,000,000 or more inhabitants.
(a) For purposes of this Section:
"Erroneous homestead exemption" means a homestead
exemption that was granted for real property in a taxable year
if the property was not eligible for that exemption in that
taxable year. If the taxpayer receives an erroneous homestead
exemption under a single Section of this Code for the same
property in multiple years, that exemption is considered a
single erroneous homestead exemption for purposes of this

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Section. However, if the taxpayer receives erroneous homestead
exemptions under multiple Sections of this Code for the same
property, or if the taxpayer receives erroneous homestead
exemptions under the same Section of this Code for multiple
properties, then each of those exemptions is considered a
separate erroneous homestead exemption for purposes of this
Section.
"Homestead exemption" means an exemption under Section
15-165 (disabled veterans), 15-167 (returning veterans),
15-168 (disabled persons), 15-169 (disabled veterans standard
homestead), 15-170 (senior citizens), 15-172 (senior citizens
assessment freeze), 15-175 (general homestead), 15-176
(alternative general homestead), or 15-177 (long-time
occupant).
"Erroneous exemption principal amount" means the total
amount of property tax principal that would have been billed to
a property index number but for the erroneous homestead
exemption or exemptions a taxpayer received.
"Taxpayer" means the property owner or leasehold owner that
erroneously received a homestead exemption upon property.
(b) Notwithstanding any other provision of law, in counties
with 3,000,000 or more inhabitants, the chief county assessment
officer shall include the following information with each
assessment notice sent in a general assessment year: (1) a list
of each homestead exemption available under Article 15 of this
Code and a description of the eligibility criteria for that

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exemption; (2) a list of each homestead exemption applied to
the property in the current assessment year; (3) information
regarding penalties and interest that may be incurred under
this Section if the property owner received an erroneous
homestead exemption in a previous taxable year; and (4) notice
of the 60-day grace period available under this subsection. If,
within 60 days after receiving his or her assessment notice,
the property owner notifies the chief county assessment officer
that he or she received an erroneous homestead exemption in a
previous assessment year, and if the property owner pays the
erroneous exemption principal amount of back taxes due and
owing with respect to that exemption, plus interest as provided
in subsection (f), then the property owner shall not be liable
for the penalties provided in subsection (f) with respect to
that exemption.
(c) In counties with 3,000,000 or more inhabitants, when
the chief county assessment officer determines that one or more
erroneous homestead exemptions was applied to the property, the
erroneous exemption principal amount, together with all
applicable interest and penalties as provided in subsections
(f) and (j), shall constitute a lien in the name of the People
of Cook County on the property receiving the erroneous
homestead exemption. The chief county assessment officer in a
county with 3,000,000 or more inhabitants may cause a lien to
be recorded against property that (1) is located in the county
and (2) received one or more erroneous homestead exemptions if,

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upon determination of the chief county assessment officer, the
property owner received: (A) one or 2 erroneous homestead
exemptions for real property, including at least one erroneous
homestead exemption granted for the property against which the
lien is sought, during any of the 3 assessment years
immediately prior to the assessment year in which the notice of
intent to record a at tax lien is served; or (B) (2) 3 or more
erroneous homestead exemptions for real property, including at
least one erroneous homestead exemption granted for the
property against which the lien is sought, during any of the 6
assessment years immediately prior to the assessment year in
which the notice of intent to record a at tax lien is served.
Prior to recording the lien against the property, the chief
county assessment officer shall cause to be served, by both
regular mail and certified mail, return receipt requested, on
the person to whom the most recent tax bill was mailed and the
owner of record, a notice of intent to record a tax lien
against the property.
(d) The notice of intent to record a tax lien described in
subsection (c) shall: (1) identify, by property index number,
the property against which the lien is being sought; (2)
identify each specific homestead exemption that was
erroneously granted and the year or years in which each
exemption was granted; (3) set forth the erroneous exemption
principal amount due and the interest amount and any penalty
due the arrearage of taxes that would have been due if not for

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the erroneous homestead exemptions; (4) inform the taxpayer
property owner that he or she may request a hearing within 30
days after service and may appeal the hearing officer's ruling
to the circuit court; and (5) inform the taxpayer property
owner that he or she may pay the erroneous exemption principal
amount due, plus interest and penalties, within 30 days after
service. A lien shall not be filed pursuant to this Section if
the property owner pays the erroneous exemption principal
amount, plus penalties and interest, within 30 days of service
of the notice of intent to record a lien.
(e) The notice shall must also include a form that the
property owner may return to the chief county assessment
officer to request a hearing. The property owner may request a
hearing by returning the form within 30 days after service. The
hearing shall be held within 90 days after the property owner
is served. The chief county assessment officer shall promulgate
rules of service and procedure for the hearing. The chief
county assessment officer must generally follow rules of
evidence and practices that prevail in the county circuit
courts, but, because of the nature of these proceedings, the
chief county assessment officer is not bound by those rules in
all particulars. The chief county assessment officer shall
appoint a hearing officer to oversee the hearing. The property
owner shall be allowed to present evidence to the hearing
officer at the hearing. After taking into consideration all the
relevant testimony and evidence, the hearing officer shall make

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an administrative decision on whether the property owner was
erroneously granted a homestead exemption for the assessment
year in question. The property owner may appeal the hearing
officer's ruling to the circuit court of the county where the
property is located as a final administrative decision under
the Administrative Review Law.
(f) A lien against the property imposed under this Section
shall be filed with the county recorder of deeds, but may not
be filed sooner than 60 days after the notice was delivered to
the property owner if the property owner does not request a
hearing, or until the conclusion of the hearing and all appeals
if the property owner does request a hearing. If a lien is
filed pursuant to this Section and the property owner received
one or 2 erroneous homestead exemptions during any of the 3
assessment years immediately prior to the assessment year in
which the notice of intent to record a at tax lien is served,
then the erroneous exemption principal amount arrearages of
taxes that might have been assessed for that property, plus 10%
interest per annum or portion thereof from the date the
erroneous exemption principal amount would have become due if
properly included in the tax bill, shall be charged against the
property by the chief county assessment officer treasurer.
However, if a lien is filed pursuant to this Section and the
property owner received 3 or more erroneous homestead
exemptions during any of the 6 assessment years immediately
prior to the assessment year in which the notice of intent to

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record a at tax lien is served, the erroneous exemption
principal amount arrearages of taxes that might have been
assessed for that property, plus a penalty of 50% of the total
amount of the erroneous exemption principal amount unpaid taxes
for each year for that property and 10% interest per annum or
portion thereof from the date the erroneous exemption principal
amount would have become due if properly included in the tax
bill, shall be charged against the property by the chief county
assessment officer treasurer.
(g) If a person received an erroneous homestead exemption
under Section 15-170 and: (1) the person was the spouse, child,
grandchild, brother, sister, niece, or nephew of the previous
property owner; and (2) the person received the property by
bequest or inheritance; then the person is not liable for the
penalties imposed under this Section subsection for any year or
years during which the chief county assessment officer did not
require an annual application for the exemption. However, that
person is responsible for any interest owed under subsection
(f).
(h) If the erroneous homestead exemption was granted as a
result of a clerical error or omission on the part of the chief
county assessment officer, and if the property owner has paid
the its tax bills as received for the year in which the error
occurred, then the interest and penalties authorized by this
Section with respect to that homestead exemption shall not be
chargeable to the property owner. However, nothing in this

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Section shall prevent the collection of the erroneous exemption
principal amount of back taxes due and owing.
(i) A lien under this Section is not valid as to (1) any
bona fide purchaser for value without notice of the erroneous
homestead exemption whose rights in and to the underlying
parcel arose after the erroneous homestead exemption was
granted but before the filing of the notice of lien; or (2) any
mortgagee, judgment creditor, or other lienor whose rights in
and to the underlying parcel arose before the filing of the
notice of lien. A title insurance policy for the property that
is issued by a title company licensed to do business in the
State showing that the property is free and clear of any liens
imposed under this Section shall be prima facie evidence that
the property owner is without notice of the erroneous homestead
exemption. Nothing in this Section shall be deemed to impair
the rights of subsequent creditors and subsequent purchasers
under Section 30 of the Conveyances Act.
(j) When a lien is filed against the property pursuant to
this Section, the chief county assessment officer shall mail a
copy of the lien to the person to whom the most recent tax bill
was mailed and to the owner of record, and the outstanding
liability created by such a lien is due and payable within 30
days after the mailing of the lien by the chief county
assessment officer. Payment shall be made to the chief county
treasurer. Upon assessment officer who shall, upon receipt of
the full amount due, as determined by the chief county

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assessment officer, the county treasurer shall distribute the
amount paid as provided in subsection (k). Upon presentment by
the property owner to the chief county assessment officer of
proof of payment of the total liability, the chief county
assessment officer shall provide in reasonable form a release
of the lien and shall transmit the funds received to the county
treasurer for distribution as provided in subsection (i) of
this Section. This liability is deemed delinquent and shall
bear interest beginning on the day after the due date at a rate
of 1.5% per month or portion thereof.
(k) The county treasurer shall pay collected erroneous
exemption principal amounts, pro rata, unpaid taxes shall be
paid to the appropriate taxing districts, or their legal
successors, that levied upon the subject property in the
assessment year or years for which the erroneous homestead
exemptions were granted. The county treasurer shall pay
collected interest . Interest shall be paid to the county where
the property is located. The county treasurer shall deposit
collected penalties into a special fund established by the
county treasurer to offset The penalty shall be paid to the
chief county assessment officer's office for the costs of
administration of the provisions of this amendatory Act of the
98th General Assembly by the chief county assessment officer's
office, as appropriated by the county board.
(l) The chief county assessment officer in a county with
3,000,000 or more inhabitants shall establish an amnesty period

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for all taxpayers owing any tax due to an erroneous homestead
exemption granted in a tax year prior to the 2013 tax year. The
amnesty period shall begin on the effective date of this
amendatory Act of the 98th General Assembly and shall run
through December 31, 2013. If, during the amnesty period, the
taxpayer pays the entire arrearage of taxes due for tax years
prior to 2013, the county clerk shall abate and not seek to
collect any interest or penalties that may be applicable and
shall not seek civil or criminal prosecution for any taxpayer
for tax years prior to 2013. Failure to pay all such taxes due
during the amnesty period established under this Section shall
invalidate the amnesty period for that taxpayer.
The chief county assessment officer in a county with
3,000,000 or more inhabitants shall (i) mail notice of the
amnesty period with the tax bills for the second installment of
taxes for the 2012 assessment year and (ii) as soon as possible
after the effective date of this amendatory Act of the 98th
General Assembly, publish notice of the amnesty period in a
newspaper of general circulation in the county. Notices shall
include information on the amnesty period, its purpose, and the
method by in which to make payment.
Taxpayers who are a party to any criminal investigation or
to any civil or criminal litigation that is pending in any
circuit court or appellate court, or in the Supreme Court of
this State, for nonpayment, delinquency, or fraud in relation
to any property tax imposed by any taxing district located in

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the State on the effective date of this amendatory Act of the
98th General Assembly may not take advantage of the amnesty
period.
A taxpayer who has claimed 3 or more homestead exemptions
in error shall not be eligible for the amnesty period
established under this subsection.
(Source: P.A. 98-93, eff. 7-16-13; revised 9-11-13.)
(35 ILCS 200/9-275.5 new)
Sec. 9-275.5. Erroneous homestead exemptions; counties
with fewer than 3,000,000 inhabitants.
(a) For purposes of this Section:
"Erroneous homestead exemption" means a homestead
exemption that was granted for real property in a taxable year
if the property was not eligible for that exemption in that
taxable year. If the taxpayer receives an erroneous homestead
exemption under a single Section of this Code for the same
property in multiple years, that exemption is considered a
single erroneous homestead exemption for purposes of this
Section. However, if the taxpayer receives erroneous homestead
exemptions under multiple Sections of this Code for the same
property, or if the taxpayer receives erroneous homestead
exemptions under the same Section of this Code for multiple
properties, then each of those exemptions is considered a
separate erroneous homestead exemption for purposes of this
Section.

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"Homestead exemption" means an exemption under Section
15-165 (disabled veterans), 15-167 (returning veterans),
15-168 (disabled persons), 15-169 (disabled veterans standard
homestead), 15-170 (senior citizens), 15-172 (senior citizens
assessment freeze), 15-175 (general homestead), 15-176
(alternative general homestead), or 15-177 (long-time
occupant).
"Erroneous exemption principal amount" means the total
amount of property tax principal that would have been billed to
a property index number but for the erroneous homestead
exemption or exemptions a taxpayer received.
"Taxpayer" means the property owner or leasehold owner that
erroneously received a homestead exemption upon property.
(b) Notwithstanding any other provision of law, in counties
with fewer than 3,000,000 inhabitants, the chief county
assessment officer shall include the following information
with each assessment notice sent in a general assessment year:
(1) a list of each homestead exemption available under Article
15 of this Code and a description of the eligibility criteria
for that exemption; (2) a list of each homestead exemption
applied to the property in the current assessment year; (3)
information regarding penalties and interest that may be
incurred under this Section if the property owner received an
erroneous homestead exemption in a previous taxable year; and
(4) notice of the 60-day grace period available under this
subsection. If, within 60 days after receiving his or her

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assessment notice, the property owner notifies the chief county
assessment officer that he or she received an erroneous
homestead exemption in a previous assessment year, and if the
property owner pays the erroneous exemption principal amount,
plus interest as provided in subsection (f), then the property
owner shall not be liable for the penalties provided in
subsection (f) with respect to that exemption.
(c) In counties with less than 3,000,000 inhabitants, when
the chief county assessment officer determines that one or more
erroneous homestead exemptions was applied to the property, the
erroneous exemption principal amount, together with all
applicable interest and penalties as provided in subsections
(f) and (j), shall constitute a lien in the name of the People
of the County on the property receiving the erroneous homestead
exemption. The chief county assessment officer in a county with
fewer than 3,000,000 inhabitants may cause a lien to be
recorded against property that (1) is located in the county and
(2) received one or more erroneous homestead exemptions if,
upon determination of the chief county assessment officer, the
property owner received: (A) one or 2 erroneous homestead
exemptions for real property, including at least one erroneous
homestead exemption granted for the property against which the
lien is sought, during any of the 3 assessment years
immediately prior to the assessment year in which the notice of
intent to record a lien is served; or (B) 3 or more erroneous
homestead exemptions for real property, including at least one

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erroneous homestead exemption granted for the property against
which the lien is sought, during any of the 6 assessment years
immediately prior to the assessment year in which the notice of
intent to record a lien is served. Prior to recording the lien
against the property, the chief county assessment officer shall
cause to be served, by both regular mail and certified mail,
return receipt requested, on the person to whom the most recent
tax bill was mailed and the owner of record, a notice of intent
to record a lien against the property.
(d) The notice of intent to record a lien described in
subsection (c) shall: (1) identify, by property index number,
the property against which the lien is being sought; (2)
identify each specific homestead exemption that was
erroneously granted and the year or years in which each
exemption was granted; (3) set forth the erroneous exemption
principal amount due and the interest amount and any penalty
due; (4) inform the taxpayer that he or she may request a
hearing within 30 days after service and may appeal the hearing
officer's ruling to the circuit court; and (5) inform the
taxpayer that he or she may pay the erroneous exemption
principal amount, plus interest and penalties, within 30 days
after service. A lien shall not be filed pursuant to this
Section if the property owner pays the erroneous exemption
principal amount, plus penalties and interest, within 30 days
of service of the notice of intent to record a lien.
(e) The notice shall also include a form that the property

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owner may return to the chief county assessment officer to
request a hearing. The property owner may request a hearing by
returning the form within 30 days after service. The hearing
shall be held within 90 days after the property owner is
served. The chief county assessment officer shall promulgate
rules of service and procedure for the hearing. The chief
county assessment officer must generally follow rules of
evidence and practices that prevail in the county circuit
courts, but, because of the nature of these proceedings, the
chief county assessment officer is not bound by those rules in
all particulars. The chief county assessment officer shall
appoint a hearing officer to oversee the hearing. The property
owner shall be allowed to present evidence to the hearing
officer at the hearing. After taking into consideration all the
relevant testimony and evidence, the hearing officer shall make
an administrative decision on whether the property owner was
erroneously granted a homestead exemption for the assessment
year in question. The property owner may appeal the hearing
officer's ruling to the circuit court of the county where the
property is located as a final administrative decision under
the Administrative Review Law.
(f) A lien against the property imposed under this Section
shall be filed with the county recorder of deeds, but may not
be filed sooner than 60 days after the notice was delivered to
the property owner if the property owner does not request a
hearing, or until the conclusion of the hearing and all appeals

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if the property owner does request a hearing. If a lien is
filed pursuant to this Section and the property owner received
one or 2 erroneous homestead exemptions during any of the 3
assessment years immediately prior to the assessment year in
which the notice of intent to record a lien is served, then the
erroneous exemption principal amount, plus 10% interest per
annum or portion thereof from the date the erroneous exemption
principal amount would have become due if properly included in
the tax bill, shall be charged against the property by the
chief county assessment officer. However, if a lien is filed
pursuant to this Section and the property owner received 3 or
more erroneous homestead exemptions during any of the 6
assessment years immediately prior to the assessment year in
which the notice of intent to record a lien is served, the
erroneous exemption principal amount, plus a penalty of 50% of
the total amount of the erroneous exemption principal amount
for that property and 10% interest per annum or portion thereof
from the date the erroneous exemption principal amount would
have become due if properly included in the tax bill, shall be
charged against the property by the chief county assessment
officer.
(g) If a person received an erroneous homestead exemption
under Section 15-170 and: (1) the person was the spouse, child,
grandchild, brother, sister, niece, or nephew of the previous
property owner; and (2) the person received the property by
bequest or inheritance; then the person is not liable for the

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penalties imposed under this Section for any year or years
during which the chief county assessment officer did not
require an annual application for the exemption. However, that
person is responsible for any interest owed under subsection
(f).
(h) If the erroneous homestead exemption was granted as a
result of a clerical error or omission on the part of the chief
county assessment officer, and if the property owner has paid
the tax bills as received for the year in which the error
occurred, then the interest and penalties authorized by this
Section with respect to that homestead exemption shall not be
chargeable to the property owner. However, nothing in this
Section shall prevent the collection of the erroneous exemption
principal amount due and owing.
(i) A lien under this Section is not valid as to (1) any
bona fide purchaser for value without notice of the erroneous
homestead exemption whose rights in and to the underlying
parcel arose after the erroneous homestead exemption was
granted but before the filing of the notice of lien; or (2) any
mortgagee, judgment creditor, or other lienor whose rights in
and to the underlying parcel arose before the filing of the
notice of lien. A title insurance policy for the property that
is issued by a title company licensed to do business in the
State showing that the property is free and clear of any liens
imposed under this Section shall be prima facie evidence that
the property owner is without notice of the erroneous homestead

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exemption. Nothing in this Section shall be deemed to impair
the rights of subsequent creditors and subsequent purchasers
under Section 30 of the Conveyances Act.
(j) When a lien is filed against the property pursuant to
this Section, the chief county assessment officer shall mail a
copy of the lien to the person to whom the most recent tax bill
was mailed and to the owner of record, and the outstanding
liability created by such a lien is due and payable within 30
days after the mailing of the lien by the chief county
assessment officer. Payment shall be made to the county
treasurer. Upon receipt of the full amount due, as determined
by the chief county assessment officer, the county treasurer
shall distribute the amount paid as provided in subsection (k).
Upon presentment by the property owner to the chief county
assessment officer of proof of payment of the total liability,
the chief county assessment officer shall provide in reasonable
form a release of the lien. This liability is deemed delinquent
and shall bear interest beginning on the day after the due date
at a rate of 1.5% per month or portion thereof.
(k) The county treasurer shall pay collected erroneous
exemption principal amounts, pro rata, to the taxing districts,
or their legal successors, that levied a tax upon the subject
property in the assessment year or years for which the
erroneous homestead exemptions were granted. The county
treasurer shall pay collected interest to the county where the
property is located. The county treasurer shall deposit

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collected penalties into a special fund established by the
county treasurer to offset the costs of administration of the
provisions of this amendatory Act of the 98th General Assembly
by the chief county assessment officer's office, as
appropriated by the county board.
(l) The chief county assessment officer in a county with
fewer than 3,000,000 inhabitants shall establish an amnesty
period for all taxpayers owing any tax due to an erroneous
homestead exemption granted in a tax year prior to the 2013 tax
year. The amnesty period shall begin on the effective date of
this amendatory Act of the 98th General Assembly and shall
continue through the last business day of the fifth month after
the effective date of this amendatory Act of the 98th General
Assembly. If, during the amnesty period, the taxpayer pays the
entire arrearage of taxes due for tax years prior to 2013, the
county clerk shall abate and not seek to collect any interest
or penalties that may be applicable and shall not seek civil or
criminal prosecution for any taxpayer for tax years prior to
2013. Failure to pay all such taxes due during the amnesty
period established under this Section shall invalidate the
amnesty period for that taxpayer.
In each county with fewer than 3,000,000 inhabitants: (1)
the collector shall provide written notice of the amnesty
period to each owner of record of property located in the
county; that notice may be included with the tax bill for the
first installment of taxes due on or after the effective date

09800SB3476ham001 - 20 - LRB098 20013 HLH 58612 a
of this amendatory Act of the 98th General Assembly, or it may
be mailed separately; and (2) as soon as possible after the
effective date of this amendatory Act of the 98th General
Assembly, the chief county assessment officer shall publish
notice of the amnesty period in a newspaper of general
circulation in the county. Each notice shall include
information on the amnesty period, its purpose, and the method
in which to make payment. If the taxpayer receives his or her
tax bill via e-mail, as provided in Section 20-20 of this Code,
then the collector may comply with this subsection (l) by
sending notice of the amnesty period to the e-mail address
provided by the taxpayer.
Taxpayers who are a party to any criminal investigation or
to any civil or criminal litigation that is pending in any
circuit court or appellate court, or in the Supreme Court of
this State, for nonpayment, delinquency, or fraud in relation
to any property tax imposed by any taxing district located in
the State on the effective date of this amendatory Act of the
98th General Assembly may not take advantage of the amnesty
period.
A taxpayer who has claimed 3 or more homestead exemptions
in error shall not be eligible for the amnesty period
established under this subsection.".