Bill Text: IL SB0317 | 2023-2024 | 103rd General Assembly | Enrolled
Bill Title: Amends the Property Tax Code. Provides that provisions concerning delinquencies by lessees of property that is owned by a taxing district apply to property that is owned by a governmental entity that is a unit of federal, State, or local government, a school district, or a community college district and that is located in any county (currently, a taxing district in a county with more than 800,000 inhabitants but fewer than 1,000,000 inhabitants). Effective immediately.
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Enrolled) 2024-05-26 - Passed Both Houses [SB0317 Detail]
Download: Illinois-2023-SB0317-Enrolled.html
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| 1 | AN ACT concerning revenue.
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| 2 | Be it enacted by the People of the State of Illinois, | ||||||
| 3 | represented in the General Assembly:
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| 4 | Section 5. The Property Tax Code is amended by changing | ||||||
| 5 | Section 21-16 as follows:
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| 6 | (35 ILCS 200/21-16) | ||||||
| 7 | Sec. 21-16. Property owned by a governmental entity taxing | ||||||
| 8 | district; delinquency. | ||||||
| 9 | (a) Notwithstanding any other provision of law, in a | ||||||
| 10 | county with more than 800,000 inhabitants but fewer than | ||||||
| 11 | 1,000,000 inhabitants, if a lessee is liable for the payment | ||||||
| 12 | of property taxes extended against property that is owned by a | ||||||
| 13 | governmental entity taxing district, and those taxes remain | ||||||
| 14 | unpaid in whole or in part 60 days after the final second | ||||||
| 15 | installment due date, then the county treasurer shall promptly | ||||||
| 16 | notify the governmental entity taxing district that owns the | ||||||
| 17 | property of the delinquency in writing. The governmental | ||||||
| 18 | entity taxing district shall promptly notify the county | ||||||
| 19 | supervisor of assessments upon the execution of a new lease or | ||||||
| 20 | the termination of a lease for property owned by the | ||||||
| 21 | governmental entity taxing district. The State's Attorney of | ||||||
| 22 | the county in which the property is located may bring an action | ||||||
| 23 | against the lessee in the circuit court in the name of the | ||||||
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| 1 | People of the State of Illinois, and, upon proof of liability, | ||||||
| 2 | the court shall enter judgment against the lessee in a sum | ||||||
| 3 | equal to the full amount of delinquent taxes, interest, | ||||||
| 4 | penalties, and costs. This judgment shall be enforceable | ||||||
| 5 | against the lessee, or any other parties provided by | ||||||
| 6 | applicable law, in any manner permitted by law for the | ||||||
| 7 | collection of a debt or judgment. The proceeds of any judgment | ||||||
| 8 | under this Section shall be distributed to the taxing | ||||||
| 9 | districts as otherwise provided in this Code. | ||||||
| 10 | (b) Before tax year 2024, this Section applies to property | ||||||
| 11 | located in a county with more than 800,000 inhabitants but | ||||||
| 12 | fewer than 1,000,000 inhabitants. For tax year 2024 and | ||||||
| 13 | thereafter, this Section applies in all counties. | ||||||
| 14 | (c) As used in this Section: | ||||||
| 15 | "Governmental entity" means, before tax year 2024, a | ||||||
| 16 | taxing district, as defined in Section 1-150. | ||||||
| 17 | "Governmental entity" means, for tax year 2024 and | ||||||
| 18 | thereafter, a unit of federal, State, or local government, a | ||||||
| 19 | school district, or a community college district. | ||||||
| 20 | (Source: P.A. 101-198, eff. 1-1-20.)
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