Bill Amendment: IL SB0508 | 2021-2022 | 102nd General Assembly
NOTE: For additional amemendments please see the Bill Drafting List
Bill Title: PROP TX-PTELL
Status: 2021-08-20 - Public Act . . . . . . . . . 102-0519 [SB0508 Detail]
Download: Illinois-2021-SB0508-House_Amendment_005.html
Bill Title: PROP TX-PTELL
Status: 2021-08-20 - Public Act . . . . . . . . . 102-0519 [SB0508 Detail]
Download: Illinois-2021-SB0508-House_Amendment_005.html
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1 | AMENDMENT TO SENATE BILL 508
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2 | AMENDMENT NO. ______. Amend Senate Bill 508 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Property Tax Code is amended by changing | ||||||
5 | Sections 18-185, 21-145, 21-150, 21-205, and 21-260 and by | ||||||
6 | adding Sections 18-233, and 21-261 as follows:
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7 | (35 ILCS 200/18-185)
| ||||||
8 | Sec. 18-185. Short title; definitions. This Division 5 | ||||||
9 | may be cited as the
Property Tax Extension Limitation Law. As | ||||||
10 | used in this Division 5:
| ||||||
11 | "Consumer Price Index" means the Consumer Price Index for | ||||||
12 | All Urban
Consumers for all items published by the United | ||||||
13 | States Department of Labor.
| ||||||
14 | "Extension limitation" means (a) the lesser of 5% or the | ||||||
15 | percentage increase
in the Consumer Price Index during the | ||||||
16 | 12-month calendar year preceding the
levy year or (b) the rate |
| |||||||
| |||||||
1 | of increase approved by voters under Section 18-205.
| ||||||
2 | "Affected county" means a county of 3,000,000 or more | ||||||
3 | inhabitants or a
county contiguous to a county of 3,000,000 or | ||||||
4 | more inhabitants.
| ||||||
5 | "Taxing district" has the same meaning provided in Section | ||||||
6 | 1-150, except as
otherwise provided in this Section. For the | ||||||
7 | 1991 through 1994 levy years only,
"taxing district" includes | ||||||
8 | only each non-home rule taxing district having the
majority of | ||||||
9 | its
1990 equalized assessed value within any county or | ||||||
10 | counties contiguous to a
county with 3,000,000 or more | ||||||
11 | inhabitants. Beginning with the 1995 levy
year, "taxing | ||||||
12 | district" includes only each non-home rule taxing district
| ||||||
13 | subject to this Law before the 1995 levy year and each non-home | ||||||
14 | rule
taxing district not subject to this Law before the 1995 | ||||||
15 | levy year having the
majority of its 1994 equalized assessed | ||||||
16 | value in an affected county or
counties. Beginning with the | ||||||
17 | levy year in
which this Law becomes applicable to a taxing | ||||||
18 | district as
provided in Section 18-213, "taxing district" also | ||||||
19 | includes those taxing
districts made subject to this Law as | ||||||
20 | provided in Section 18-213.
| ||||||
21 | "Aggregate extension" for taxing districts to which this | ||||||
22 | Law applied before
the 1995 levy year means the annual | ||||||
23 | corporate extension for the taxing
district and those special | ||||||
24 | purpose extensions that are made annually for
the taxing | ||||||
25 | district, excluding special purpose extensions: (a) made for | ||||||
26 | the
taxing district to pay interest or principal on general |
| |||||||
| |||||||
1 | obligation bonds
that were approved by referendum; (b) made | ||||||
2 | for any taxing district to pay
interest or principal on | ||||||
3 | general obligation bonds issued before October 1,
1991; (c) | ||||||
4 | made for any taxing district to pay interest or principal on | ||||||
5 | bonds
issued to refund or continue to refund those bonds | ||||||
6 | issued before October 1,
1991; (d)
made for any taxing | ||||||
7 | district to pay interest or principal on bonds
issued to | ||||||
8 | refund or continue to refund bonds issued after October 1, | ||||||
9 | 1991 that
were approved by referendum; (e)
made for any taxing | ||||||
10 | district to pay interest
or principal on revenue bonds issued | ||||||
11 | before October 1, 1991 for payment of
which a property tax levy | ||||||
12 | or the full faith and credit of the unit of local
government is | ||||||
13 | pledged; however, a tax for the payment of interest or | ||||||
14 | principal
on those bonds shall be made only after the | ||||||
15 | governing body of the unit of local
government finds that all | ||||||
16 | other sources for payment are insufficient to make
those | ||||||
17 | payments; (f) made for payments under a building commission | ||||||
18 | lease when
the lease payments are for the retirement of bonds | ||||||
19 | issued by the commission
before October 1, 1991, to pay for the | ||||||
20 | building project; (g) made for payments
due under installment | ||||||
21 | contracts entered into before October 1, 1991;
(h) made for | ||||||
22 | payments of principal and interest on bonds issued under the
| ||||||
23 | Metropolitan Water Reclamation District Act to finance | ||||||
24 | construction projects
initiated before October 1, 1991; (i) | ||||||
25 | made for payments of principal and
interest on limited bonds, | ||||||
26 | as defined in Section 3 of the Local Government Debt
Reform |
| |||||||
| |||||||
1 | Act, in an amount not to exceed the debt service extension base | ||||||
2 | less
the amount in items (b), (c), (e), and (h) of this | ||||||
3 | definition for
non-referendum obligations, except obligations | ||||||
4 | initially issued pursuant to
referendum; (j) made for payments | ||||||
5 | of principal and interest on bonds
issued under Section 15 of | ||||||
6 | the Local Government Debt Reform Act; (k)
made
by a school | ||||||
7 | district that participates in the Special Education District | ||||||
8 | of
Lake County, created by special education joint agreement | ||||||
9 | under Section
10-22.31 of the School Code, for payment of the | ||||||
10 | school district's share of the
amounts required to be | ||||||
11 | contributed by the Special Education District of Lake
County | ||||||
12 | to the Illinois Municipal Retirement Fund under Article 7 of | ||||||
13 | the
Illinois Pension Code; the amount of any extension under | ||||||
14 | this item (k) shall be
certified by the school district to the | ||||||
15 | county clerk; (l) made to fund
expenses of providing joint | ||||||
16 | recreational programs for persons with disabilities under
| ||||||
17 | Section 5-8 of
the
Park District Code or Section 11-95-14 of | ||||||
18 | the Illinois Municipal Code; (m) made for temporary relocation | ||||||
19 | loan repayment purposes pursuant to Sections 2-3.77 and | ||||||
20 | 17-2.2d of the School Code; (n) made for payment of principal | ||||||
21 | and interest on any bonds issued under the authority of | ||||||
22 | Section 17-2.2d of the School Code; (o) made for contributions | ||||||
23 | to a firefighter's pension fund created under Article 4 of the | ||||||
24 | Illinois Pension Code, to the extent of the amount certified | ||||||
25 | under item (5) of Section 4-134 of the Illinois Pension Code; | ||||||
26 | and (p) made for road purposes in the first year after a |
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| |||||||
1 | township assumes the rights, powers, duties, assets, property, | ||||||
2 | liabilities, obligations, and
responsibilities of a road | ||||||
3 | district abolished under the provisions of Section 6-133 of | ||||||
4 | the Illinois Highway Code.
| ||||||
5 | "Aggregate extension" for the taxing districts to which | ||||||
6 | this Law did not
apply before the 1995 levy year (except taxing | ||||||
7 | districts subject to this Law
in
accordance with Section | ||||||
8 | 18-213) means the annual corporate extension for the
taxing | ||||||
9 | district and those special purpose extensions that are made | ||||||
10 | annually for
the taxing district, excluding special purpose | ||||||
11 | extensions: (a) made for the
taxing district to pay interest | ||||||
12 | or principal on general obligation bonds that
were approved by | ||||||
13 | referendum; (b) made for any taxing district to pay interest
| ||||||
14 | or principal on general obligation bonds issued before March | ||||||
15 | 1, 1995; (c) made
for any taxing district to pay interest or | ||||||
16 | principal on bonds issued to refund
or continue to refund | ||||||
17 | those bonds issued before March 1, 1995; (d) made for any
| ||||||
18 | taxing district to pay interest or principal on bonds issued | ||||||
19 | to refund or
continue to refund bonds issued after March 1, | ||||||
20 | 1995 that were approved by
referendum; (e) made for any taxing | ||||||
21 | district to pay interest or principal on
revenue bonds issued | ||||||
22 | before March 1, 1995 for payment of which a property tax
levy | ||||||
23 | or the full faith and credit of the unit of local government is | ||||||
24 | pledged;
however, a tax for the payment of interest or | ||||||
25 | principal on those bonds shall be
made only after the | ||||||
26 | governing body of the unit of local government finds that
all |
| |||||||
| |||||||
1 | other sources for payment are insufficient to make those | ||||||
2 | payments; (f) made
for payments under a building commission | ||||||
3 | lease when the lease payments are for
the retirement of bonds | ||||||
4 | issued by the commission before March 1, 1995 to
pay for the | ||||||
5 | building project; (g) made for payments due under installment
| ||||||
6 | contracts entered into before March 1, 1995; (h) made for | ||||||
7 | payments of
principal and interest on bonds issued under the | ||||||
8 | Metropolitan Water Reclamation
District Act to finance | ||||||
9 | construction projects initiated before October 1,
1991; (h-4) | ||||||
10 | made for stormwater management purposes by the Metropolitan | ||||||
11 | Water Reclamation District of Greater Chicago under Section 12 | ||||||
12 | of the Metropolitan Water Reclamation District Act; (i) made | ||||||
13 | for payments of principal and interest on limited bonds,
as | ||||||
14 | defined in Section 3 of the Local Government Debt Reform Act, | ||||||
15 | in an amount
not to exceed the debt service extension base less | ||||||
16 | the amount in items (b),
(c), and (e) of this definition for | ||||||
17 | non-referendum obligations, except
obligations initially | ||||||
18 | issued pursuant to referendum and bonds described in
| ||||||
19 | subsection (h) of this definition; (j) made for payments of
| ||||||
20 | principal and interest on bonds issued under Section 15 of the | ||||||
21 | Local Government
Debt Reform Act; (k) made for payments of | ||||||
22 | principal and interest on bonds
authorized by Public Act | ||||||
23 | 88-503 and issued under Section 20a of the Chicago
Park | ||||||
24 | District Act for aquarium or
museum projects; (l) made for | ||||||
25 | payments of principal and interest on
bonds
authorized by | ||||||
26 | Public Act 87-1191 or 93-601 and (i) issued pursuant to |
| |||||||
| |||||||
1 | Section 21.2 of the Cook County Forest
Preserve District Act, | ||||||
2 | (ii) issued under Section 42 of the Cook County
Forest | ||||||
3 | Preserve District Act for zoological park projects, or (iii) | ||||||
4 | issued
under Section 44.1 of the Cook County Forest Preserve | ||||||
5 | District Act for
botanical gardens projects; (m) made
pursuant
| ||||||
6 | to Section 34-53.5 of the School Code, whether levied annually | ||||||
7 | or not;
(n) made to fund expenses of providing joint | ||||||
8 | recreational programs for persons with disabilities under | ||||||
9 | Section 5-8 of the Park
District Code or Section 11-95-14 of | ||||||
10 | the Illinois Municipal Code;
(o) made by the
Chicago Park
| ||||||
11 | District for recreational programs for persons with | ||||||
12 | disabilities under subsection (c) of
Section
7.06 of the | ||||||
13 | Chicago Park District Act; (p) made for contributions to a | ||||||
14 | firefighter's pension fund created under Article 4 of the | ||||||
15 | Illinois Pension Code, to the extent of the amount certified | ||||||
16 | under item (5) of Section 4-134 of the Illinois Pension Code; | ||||||
17 | (q) made by Ford Heights School District 169 under Section | ||||||
18 | 17-9.02 of the School Code; and (r) made for the purpose of | ||||||
19 | making employer contributions to the Public School Teachers' | ||||||
20 | Pension and Retirement Fund of Chicago under Section 34-53 of | ||||||
21 | the School Code.
| ||||||
22 | "Aggregate extension" for all taxing districts to which | ||||||
23 | this Law applies in
accordance with Section 18-213, except for | ||||||
24 | those taxing districts subject to
paragraph (2) of subsection | ||||||
25 | (e) of Section 18-213, means the annual corporate
extension | ||||||
26 | for the
taxing district and those special purpose extensions |
| |||||||
| |||||||
1 | that are made annually for
the taxing district, excluding | ||||||
2 | special purpose extensions: (a) made for the
taxing district | ||||||
3 | to pay interest or principal on general obligation bonds that
| ||||||
4 | were approved by referendum; (b) made for any taxing district | ||||||
5 | to pay interest
or principal on general obligation bonds | ||||||
6 | issued before the date on which the
referendum making this
Law | ||||||
7 | applicable to the taxing district is held; (c) made
for any | ||||||
8 | taxing district to pay interest or principal on bonds issued | ||||||
9 | to refund
or continue to refund those bonds issued before the | ||||||
10 | date on which the
referendum making this Law
applicable to the | ||||||
11 | taxing district is held;
(d) made for any
taxing district to | ||||||
12 | pay interest or principal on bonds issued to refund or
| ||||||
13 | continue to refund bonds issued after the date on which the | ||||||
14 | referendum making
this Law
applicable to the taxing district | ||||||
15 | is held if the bonds were approved by
referendum after the date | ||||||
16 | on which the referendum making this Law
applicable to the | ||||||
17 | taxing district is held; (e) made for any
taxing district to | ||||||
18 | pay interest or principal on
revenue bonds issued before the | ||||||
19 | date on which the referendum making this Law
applicable to the
| ||||||
20 | taxing district is held for payment of which a property tax
| ||||||
21 | levy or the full faith and credit of the unit of local | ||||||
22 | government is pledged;
however, a tax for the payment of | ||||||
23 | interest or principal on those bonds shall be
made only after | ||||||
24 | the governing body of the unit of local government finds that
| ||||||
25 | all other sources for payment are insufficient to make those | ||||||
26 | payments; (f) made
for payments under a building commission |
| |||||||
| |||||||
1 | lease when the lease payments are for
the retirement of bonds | ||||||
2 | issued by the commission before the date on which the
| ||||||
3 | referendum making this
Law applicable to the taxing district | ||||||
4 | is held to
pay for the building project; (g) made for payments | ||||||
5 | due under installment
contracts entered into before the date | ||||||
6 | on which the referendum making this Law
applicable to
the | ||||||
7 | taxing district is held;
(h) made for payments
of principal | ||||||
8 | and interest on limited bonds,
as defined in Section 3 of the | ||||||
9 | Local Government Debt Reform Act, in an amount
not to exceed | ||||||
10 | the debt service extension base less the amount in items (b),
| ||||||
11 | (c), and (e) of this definition for non-referendum | ||||||
12 | obligations, except
obligations initially issued pursuant to | ||||||
13 | referendum; (i) made for payments
of
principal and interest on | ||||||
14 | bonds issued under Section 15 of the Local Government
Debt | ||||||
15 | Reform Act;
(j)
made for a qualified airport authority to pay | ||||||
16 | interest or principal on
general obligation bonds issued for | ||||||
17 | the purpose of paying obligations due
under, or financing | ||||||
18 | airport facilities required to be acquired, constructed,
| ||||||
19 | installed or equipped pursuant to, contracts entered into | ||||||
20 | before March
1, 1996 (but not including any amendments to such | ||||||
21 | a contract taking effect on
or after that date); (k) made to | ||||||
22 | fund expenses of providing joint
recreational programs for | ||||||
23 | persons with disabilities under Section 5-8 of
the
Park | ||||||
24 | District Code or Section 11-95-14 of the Illinois Municipal | ||||||
25 | Code; (l) made for contributions to a firefighter's pension | ||||||
26 | fund created under Article 4 of the Illinois Pension Code, to |
| |||||||
| |||||||
1 | the extent of the amount certified under item (5) of Section | ||||||
2 | 4-134 of the Illinois Pension Code; and (m) made for the taxing | ||||||
3 | district to pay interest or principal on general obligation | ||||||
4 | bonds issued pursuant to Section 19-3.10 of the School Code.
| ||||||
5 | "Aggregate extension" for all taxing districts to which | ||||||
6 | this Law applies in
accordance with paragraph (2) of | ||||||
7 | subsection (e) of Section 18-213 means the
annual corporate | ||||||
8 | extension for the
taxing district and those special purpose | ||||||
9 | extensions that are made annually for
the taxing district, | ||||||
10 | excluding special purpose extensions: (a) made for the
taxing | ||||||
11 | district to pay interest or principal on general obligation | ||||||
12 | bonds that
were approved by referendum; (b) made for any | ||||||
13 | taxing district to pay interest
or principal on general | ||||||
14 | obligation bonds issued before March 7, 1997 ( the effective | ||||||
15 | date of Public Act 89-718)
this amendatory Act of 1997 ;
(c) | ||||||
16 | made
for any taxing district to pay interest or principal on | ||||||
17 | bonds issued to refund
or continue to refund those bonds | ||||||
18 | issued before March 7, 1997 ( the effective date
of Public Act | ||||||
19 | 89-718) this amendatory Act of 1997 ;
(d) made for any
taxing | ||||||
20 | district to pay interest or principal on bonds issued to | ||||||
21 | refund or
continue to refund bonds issued after March 7, 1997 | ||||||
22 | ( the effective date of Public Act 89-718) this amendatory Act
| ||||||
23 | of 1997 if the bonds were approved by referendum after March 7, | ||||||
24 | 1997 ( the effective date of Public Act 89-718)
this amendatory | ||||||
25 | Act of 1997 ;
(e) made for any
taxing district to pay interest | ||||||
26 | or principal on
revenue bonds issued before March 7, 1997 ( the |
| |||||||
| |||||||
1 | effective date of Public Act 89-718) this amendatory Act of | ||||||
2 | 1997
for payment of which a property tax
levy or the full faith | ||||||
3 | and credit of the unit of local government is pledged;
| ||||||
4 | however, a tax for the payment of interest or principal on | ||||||
5 | those bonds shall be
made only after the governing body of the | ||||||
6 | unit of local government finds that
all other sources for | ||||||
7 | payment are insufficient to make those payments; (f) made
for | ||||||
8 | payments under a building commission lease when the lease | ||||||
9 | payments are for
the retirement of bonds issued by the | ||||||
10 | commission before March 7, 1997 ( the effective date
of Public | ||||||
11 | Act 89-718) this amendatory Act of 1997
to
pay for the building | ||||||
12 | project; (g) made for payments due under installment
contracts | ||||||
13 | entered into before March 7, 1997 ( the effective date of | ||||||
14 | Public Act 89-718) this amendatory Act of
1997 ;
(h) made for | ||||||
15 | payments
of principal and interest on limited bonds,
as | ||||||
16 | defined in Section 3 of the Local Government Debt Reform Act, | ||||||
17 | in an amount
not to exceed the debt service extension base less | ||||||
18 | the amount in items (b),
(c), and (e) of this definition for | ||||||
19 | non-referendum obligations, except
obligations initially | ||||||
20 | issued pursuant to referendum; (i) made for payments
of
| ||||||
21 | principal and interest on bonds issued under Section 15 of the | ||||||
22 | Local Government
Debt Reform Act;
(j)
made for a qualified | ||||||
23 | airport authority to pay interest or principal on
general | ||||||
24 | obligation bonds issued for the purpose of paying obligations | ||||||
25 | due
under, or financing airport facilities required to be | ||||||
26 | acquired, constructed,
installed or equipped pursuant to, |
| |||||||
| |||||||
1 | contracts entered into before March
1, 1996 (but not including | ||||||
2 | any amendments to such a contract taking effect on
or after | ||||||
3 | that date); (k) made to fund expenses of providing joint
| ||||||
4 | recreational programs for persons with disabilities under | ||||||
5 | Section 5-8 of
the
Park District Code or Section 11-95-14 of | ||||||
6 | the Illinois Municipal Code; and (l) made for contributions to | ||||||
7 | a firefighter's pension fund created under Article 4 of the | ||||||
8 | Illinois Pension Code, to the extent of the amount certified | ||||||
9 | under item (5) of Section 4-134 of the Illinois Pension Code.
| ||||||
10 | "Debt service extension base" means an amount equal to | ||||||
11 | that portion of the
extension for a taxing district for the | ||||||
12 | 1994 levy year, or for those taxing
districts subject to this | ||||||
13 | Law in accordance with Section 18-213, except for
those | ||||||
14 | subject to paragraph (2) of subsection (e) of Section 18-213, | ||||||
15 | for the
levy
year in which the referendum making this Law | ||||||
16 | applicable to the taxing district
is held, or for those taxing | ||||||
17 | districts subject to this Law in accordance with
paragraph (2) | ||||||
18 | of subsection (e) of Section 18-213 for the 1996 levy year,
| ||||||
19 | constituting an
extension for payment of principal and | ||||||
20 | interest on bonds issued by the taxing
district without | ||||||
21 | referendum, but not including excluded non-referendum bonds. | ||||||
22 | For park districts (i) that were first
subject to this Law in | ||||||
23 | 1991 or 1995 and (ii) whose extension for the 1994 levy
year | ||||||
24 | for the payment of principal and interest on bonds issued by | ||||||
25 | the park
district without referendum (but not including | ||||||
26 | excluded non-referendum bonds)
was less than 51% of the amount |
| |||||||
| |||||||
1 | for the 1991 levy year constituting an
extension for payment | ||||||
2 | of principal and interest on bonds issued by the park
district | ||||||
3 | without referendum (but not including excluded non-referendum | ||||||
4 | bonds),
"debt service extension base" means an amount equal to | ||||||
5 | that portion of the
extension for the 1991 levy year | ||||||
6 | constituting an extension for payment of
principal and | ||||||
7 | interest on bonds issued by the park district without | ||||||
8 | referendum
(but not including excluded non-referendum bonds). | ||||||
9 | A debt service extension base established or increased at any | ||||||
10 | time pursuant to any provision of this Law, except Section | ||||||
11 | 18-212, shall be increased each year commencing with the later | ||||||
12 | of (i) the 2009 levy year or (ii) the first levy year in which | ||||||
13 | this Law becomes applicable to the taxing district, by the | ||||||
14 | lesser of 5% or the percentage increase in the Consumer Price | ||||||
15 | Index during the 12-month calendar year preceding the levy | ||||||
16 | year. The debt service extension
base may be established or | ||||||
17 | increased as provided under Section 18-212.
"Excluded | ||||||
18 | non-referendum bonds" means (i) bonds authorized by Public
Act | ||||||
19 | 88-503 and issued under Section 20a of the Chicago Park | ||||||
20 | District Act for
aquarium and museum projects; (ii) bonds | ||||||
21 | issued under Section 15 of the
Local Government Debt Reform | ||||||
22 | Act; or (iii) refunding obligations issued
to refund or to | ||||||
23 | continue to refund obligations initially issued pursuant to
| ||||||
24 | referendum.
| ||||||
25 | "Special purpose extensions" include, but are not limited | ||||||
26 | to, extensions
for levies made on an annual basis for |
| |||||||
| |||||||
1 | unemployment and workers'
compensation, self-insurance, | ||||||
2 | contributions to pension plans, and extensions
made pursuant | ||||||
3 | to Section 6-601 of the Illinois Highway Code for a road
| ||||||
4 | district's permanent road fund whether levied annually or not. | ||||||
5 | The
extension for a special service area is not included in the
| ||||||
6 | aggregate extension.
| ||||||
7 | "Aggregate extension base" means the taxing district's | ||||||
8 | last preceding
aggregate extension as adjusted under Sections | ||||||
9 | 18-135, 18-215,
18-230, and 18-206 , and 18-233 .
An adjustment | ||||||
10 | under Section 18-135 shall be made for the 2007 levy year and | ||||||
11 | all subsequent levy years whenever one or more counties within | ||||||
12 | which a taxing district is located (i) used estimated | ||||||
13 | valuations or rates when extending taxes in the taxing | ||||||
14 | district for the last preceding levy year that resulted in the | ||||||
15 | over or under extension of taxes, or (ii) increased or | ||||||
16 | decreased the tax extension for the last preceding levy year | ||||||
17 | as required by Section 18-135(c). Whenever an adjustment is | ||||||
18 | required under Section 18-135, the aggregate extension base of | ||||||
19 | the taxing district shall be equal to the amount that the | ||||||
20 | aggregate extension of the taxing district would have been for | ||||||
21 | the last preceding levy year if either or both (i) actual, | ||||||
22 | rather than estimated, valuations or rates had been used to | ||||||
23 | calculate the extension of taxes for the last levy year, or | ||||||
24 | (ii) the tax extension for the last preceding levy year had not | ||||||
25 | been adjusted as required by subsection (c) of Section 18-135.
| ||||||
26 | Notwithstanding any other provision of law, for levy year |
| |||||||
| |||||||
1 | 2012, the aggregate extension base for West Northfield School | ||||||
2 | District No. 31 in Cook County shall be $12,654,592. | ||||||
3 | Notwithstanding any other provision of law, for levy year | ||||||
4 | 2022, the aggregate extension base of a home equity assurance | ||||||
5 | program that levied at least $1,000,000 in property taxes in | ||||||
6 | levy year 2019 or 2020 under the Home Equity Assurance Act | ||||||
7 | shall be the amount that the program's aggregate extension | ||||||
8 | base for levy year 2021 would have been if the program had | ||||||
9 | levied a property tax for levy year 2021. | ||||||
10 | "Levy year" has the same meaning as "year" under Section
| ||||||
11 | 1-155.
| ||||||
12 | "New property" means (i) the assessed value, after final | ||||||
13 | board of review or
board of appeals action, of new | ||||||
14 | improvements or additions to existing
improvements on any | ||||||
15 | parcel of real property that increase the assessed value of
| ||||||
16 | that real property during the levy year multiplied by the | ||||||
17 | equalization factor
issued by the Department under Section | ||||||
18 | 17-30, (ii) the assessed value, after
final board of review or | ||||||
19 | board of appeals action, of real property not exempt
from real | ||||||
20 | estate taxation, which real property was exempt from real | ||||||
21 | estate
taxation for any portion of the immediately preceding | ||||||
22 | levy year, multiplied by
the equalization factor issued by the | ||||||
23 | Department under Section 17-30, including the assessed value, | ||||||
24 | upon final stabilization of occupancy after new construction | ||||||
25 | is complete, of any real property located within the | ||||||
26 | boundaries of an otherwise or previously exempt military |
| |||||||
| |||||||
1 | reservation that is intended for residential use and owned by | ||||||
2 | or leased to a private corporation or other entity,
(iii) in | ||||||
3 | counties that classify in accordance with Section 4 of Article
| ||||||
4 | IX of the
Illinois Constitution, an incentive property's | ||||||
5 | additional assessed value
resulting from a
scheduled increase | ||||||
6 | in the level of assessment as applied to the first year
final | ||||||
7 | board of
review market value, and (iv) any increase in | ||||||
8 | assessed value due to oil or gas production from an oil or gas | ||||||
9 | well required to be permitted under the Hydraulic Fracturing | ||||||
10 | Regulatory Act that was not produced in or accounted for | ||||||
11 | during the previous levy year.
In addition, the county clerk | ||||||
12 | in a county containing a population of
3,000,000 or more shall | ||||||
13 | include in the 1997
recovered tax increment value for any | ||||||
14 | school district, any recovered tax
increment value that was | ||||||
15 | applicable to the 1995 tax year calculations.
| ||||||
16 | "Qualified airport authority" means an airport authority | ||||||
17 | organized under
the Airport Authorities Act and located in a | ||||||
18 | county bordering on the State of
Wisconsin and having a | ||||||
19 | population in excess of 200,000 and not greater than
500,000.
| ||||||
20 | "Recovered tax increment value" means, except as otherwise | ||||||
21 | provided in this
paragraph, the amount of the current year's | ||||||
22 | equalized assessed value, in the
first year after a | ||||||
23 | municipality terminates
the designation of an area as a | ||||||
24 | redevelopment project area previously
established under the | ||||||
25 | Tax Increment Allocation Redevelopment Development Act in the | ||||||
26 | Illinois
Municipal Code, previously established under the |
| |||||||
| |||||||
1 | Industrial Jobs Recovery Law
in the Illinois Municipal Code, | ||||||
2 | previously established under the Economic Development Project | ||||||
3 | Area Tax Increment Act of 1995, or previously established | ||||||
4 | under the Economic
Development Area Tax Increment Allocation | ||||||
5 | Act, of each taxable lot, block,
tract, or parcel of real | ||||||
6 | property in the redevelopment project area over and
above the | ||||||
7 | initial equalized assessed value of each property in the
| ||||||
8 | redevelopment project area.
For the taxes which are extended | ||||||
9 | for the 1997 levy year, the recovered tax
increment value for a | ||||||
10 | non-home rule taxing district that first became subject
to | ||||||
11 | this Law for the 1995 levy year because a majority of its 1994 | ||||||
12 | equalized
assessed value was in an affected county or counties | ||||||
13 | shall be increased if a
municipality terminated the | ||||||
14 | designation of an area in 1993 as a redevelopment
project area | ||||||
15 | previously established under the Tax Increment Allocation | ||||||
16 | Redevelopment
Development Act in the Illinois Municipal Code, | ||||||
17 | previously established under
the Industrial Jobs Recovery Law | ||||||
18 | in the Illinois Municipal Code, or previously
established | ||||||
19 | under the Economic Development Area Tax Increment Allocation | ||||||
20 | Act,
by an amount equal to the 1994 equalized assessed value of | ||||||
21 | each taxable lot,
block, tract, or parcel of real property in | ||||||
22 | the redevelopment project area over
and above the initial | ||||||
23 | equalized assessed value of each property in the
redevelopment | ||||||
24 | project area.
In the first year after a municipality
removes a | ||||||
25 | taxable lot, block, tract, or parcel of real property from a
| ||||||
26 | redevelopment project area established under the Tax Increment |
| |||||||
| |||||||
1 | Allocation Redevelopment
Development Act in the Illinois
| ||||||
2 | Municipal Code, the Industrial Jobs Recovery Law
in the | ||||||
3 | Illinois Municipal Code, or the Economic
Development Area Tax | ||||||
4 | Increment Allocation Act, "recovered tax increment value"
| ||||||
5 | means the amount of the current year's equalized assessed | ||||||
6 | value of each taxable
lot, block, tract, or parcel of real | ||||||
7 | property removed from the redevelopment
project area over and | ||||||
8 | above the initial equalized assessed value of that real
| ||||||
9 | property before removal from the redevelopment project area.
| ||||||
10 | Except as otherwise provided in this Section, "limiting | ||||||
11 | rate" means a
fraction the numerator of which is the last
| ||||||
12 | preceding aggregate extension base times an amount equal to | ||||||
13 | one plus the
extension limitation defined in this Section and | ||||||
14 | the denominator of which
is the current year's equalized | ||||||
15 | assessed value of all real property in the
territory under the | ||||||
16 | jurisdiction of the taxing district during the prior
levy | ||||||
17 | year. For those taxing districts that reduced their aggregate
| ||||||
18 | extension for the last preceding levy year, except for school | ||||||
19 | districts that reduced their extension for educational | ||||||
20 | purposes pursuant to Section 18-206, the highest aggregate | ||||||
21 | extension
in any of the last 3 preceding levy years shall be | ||||||
22 | used for the purpose of
computing the limiting rate. The | ||||||
23 | denominator shall not include new
property or the recovered | ||||||
24 | tax increment
value.
If a new rate, a rate decrease, or a | ||||||
25 | limiting rate increase has been approved at an election held | ||||||
26 | after March 21, 2006, then (i) the otherwise applicable |
| |||||||
| |||||||
1 | limiting rate shall be increased by the amount of the new rate | ||||||
2 | or shall be reduced by the amount of the rate decrease, as the | ||||||
3 | case may be, or (ii) in the case of a limiting rate increase, | ||||||
4 | the limiting rate shall be equal to the rate set forth
in the | ||||||
5 | proposition approved by the voters for each of the years | ||||||
6 | specified in the proposition, after
which the limiting rate of | ||||||
7 | the taxing district shall be calculated as otherwise provided. | ||||||
8 | In the case of a taxing district that obtained referendum | ||||||
9 | approval for an increased limiting rate on March 20, 2012, the | ||||||
10 | limiting rate for tax year 2012 shall be the rate that | ||||||
11 | generates the approximate total amount of taxes extendable for | ||||||
12 | that tax year, as set forth in the proposition approved by the | ||||||
13 | voters; this rate shall be the final rate applied by the county | ||||||
14 | clerk for the aggregate of all capped funds of the district for | ||||||
15 | tax year 2012.
| ||||||
16 | (Source: P.A. 99-143, eff. 7-27-15; 99-521, eff. 6-1-17; | ||||||
17 | 100-465, eff. 8-31-17; revised 8-12-19.)
| ||||||
18 | (35 ILCS 200/18-233 new) | ||||||
19 | Sec. 18-233. Adjustments for certificates of error, | ||||||
20 | certain court orders, or final administrative decisions of the | ||||||
21 | Property Tax Appeal Board. Beginning in levy year 2021, a | ||||||
22 | taxing district levy shall be increased by a prior year | ||||||
23 | adjustment whenever an assessment decrease due to the issuance | ||||||
24 | of a certificate of error, a court order issued pursuant to an | ||||||
25 | assessment valuation complaint under Section 23-15, or a final |
| |||||||
| |||||||
1 | administrative decision of the Property Tax Appeal Board | ||||||
2 | results in a refund from the taxing district of a portion of | ||||||
3 | the property tax revenue distributed to the taxing district. | ||||||
4 | On or before November 15 of each year, the county treasurer | ||||||
5 | shall certify the aggregate refunds paid by a taxing district | ||||||
6 | during such 12-month period for purposes of this Section. For | ||||||
7 | purposes of the Property Tax Extension Limitation Law, the | ||||||
8 | taxing district's most recent aggregate extension base shall | ||||||
9 | not include the prior year adjustment authorized under this | ||||||
10 | Section.
| ||||||
11 | (35 ILCS 200/21-145)
| ||||||
12 | Sec. 21-145. Scavenger sale. At the same time the County | ||||||
13 | Collector annually
publishes the collector's annual sale | ||||||
14 | advertisement under Sections 21-110,
21-115 and 21-120, it is | ||||||
15 | mandatory for the collector in counties with 3,000,000
or more | ||||||
16 | inhabitants, and in other counties if the county board so | ||||||
17 | orders by
resolution, to publish an advertisement giving | ||||||
18 | notice of the intended
application for judgment and sale of | ||||||
19 | all properties upon which all or a part of
the general taxes | ||||||
20 | for each of 3 or more years are delinquent as of the date of
| ||||||
21 | the advertisement. Under no circumstance may a tax year be | ||||||
22 | offered at a scavenger sale prior to the annual tax sale for | ||||||
23 | that tax year (or, for omitted assessments issued pursuant to | ||||||
24 | Section 9-260, the annual tax sale for that omitted | ||||||
25 | assessment's warrant year, as defined herein). In no event may |
| |||||||
| |||||||
1 | there be more than 2 consecutive years
without a sale under | ||||||
2 | this Section , except where a tax sale has been delayed | ||||||
3 | pursuant to Section 21-150 as a result of a statewide COVID-19 | ||||||
4 | public health emergency . The term delinquent also includes
| ||||||
5 | forfeitures. The County Collector shall include in the | ||||||
6 | advertisement and in the
application for judgment and sale | ||||||
7 | under this Section and Section 21-260 the
total amount of all | ||||||
8 | general taxes upon those properties which are delinquent as
of | ||||||
9 | the date of the advertisement. In lieu of a single annual | ||||||
10 | advertisement and
application for judgment and sale under this | ||||||
11 | Section and Section 21-260, the
County Collector may, from | ||||||
12 | time to time, beginning on the date of the
publication of the | ||||||
13 | annual sale advertisement and before August 1 of the next
| ||||||
14 | year, publish separate advertisements and make separate | ||||||
15 | applications on
eligible properties described in one or more | ||||||
16 | volumes of the delinquent list.
The separate advertisements | ||||||
17 | and applications shall, in the aggregate, include
all the | ||||||
18 | properties which otherwise would have been included in the | ||||||
19 | single
annual advertisement and application for judgment and | ||||||
20 | sale under this Section.
Upon the written request of the | ||||||
21 | taxing district which levied the same, the
County Collector | ||||||
22 | shall also include in the advertisement the special taxes and
| ||||||
23 | special assessments, together with interest, penalties and | ||||||
24 | costs thereon upon
those properties which are delinquent as of | ||||||
25 | the date of the advertisement. The
advertisement and | ||||||
26 | application for judgment and sale shall be in the manner
|
| |||||||
| |||||||
1 | prescribed by this Code relating to the annual advertisement | ||||||
2 | and application
for judgment and sale of delinquent | ||||||
3 | properties.
| ||||||
4 | As used in this Section, "warrant year" means the year | ||||||
5 | preceding the calendar year in which the omitted assessment | ||||||
6 | first became due and payable. | ||||||
7 | (Source: P.A. 101-635, eff. 6-5-20.)
| ||||||
8 | (35 ILCS 200/21-150)
| ||||||
9 | Sec. 21-150. Time of applying for judgment. Except as | ||||||
10 | otherwise provided in
this Section or by ordinance or | ||||||
11 | resolution enacted under subsection (c) of
Section 21-40, in | ||||||
12 | any county with fewer than 3,000,000 inhabitants, all | ||||||
13 | applications for judgment and order of sale for taxes and
| ||||||
14 | special assessments on delinquent properties shall be made | ||||||
15 | within 90 days after the second installment due date. In Cook | ||||||
16 | County, all applications for judgment and order of sale for | ||||||
17 | taxes and special assessments on delinquent properties shall | ||||||
18 | be made (i) by July 1, 2011 for tax year 2009, (ii) by July 1, | ||||||
19 | 2012 for tax year 2010, (iii) by July 1, 2013 for tax year | ||||||
20 | 2011, (iv) by July 1, 2014 for tax year 2012, (v) by July 1, | ||||||
21 | 2015 for tax year 2013, (vi) by May 1, 2016 for tax year 2014, | ||||||
22 | (vii) by March 1, 2017 for tax year 2015, (viii) by April 1 of | ||||||
23 | the next calendar year after the second installment due date | ||||||
24 | for tax year 2016 and 2017, and (ix) within 365 days of the | ||||||
25 | second installment due date for each tax year thereafter. |
| |||||||
| |||||||
1 | Notwithstanding these dates, in Cook County, the application | ||||||
2 | for judgment and order of sale for the 2018 annual tax sale | ||||||
3 | that would normally be held in calendar year 2020 shall not be | ||||||
4 | filed earlier than the first day of the first month during | ||||||
5 | which there is no longer a statewide COVID-19 public health | ||||||
6 | emergency, as evidenced by an effective disaster declaration | ||||||
7 | of the Governor covering all counties in the State , except | ||||||
8 | that in no event may this application for judgment and order of | ||||||
9 | sale be filed later than October 1, 2021. When a tax sale is | ||||||
10 | delayed because of a statewide COVID-19 public health | ||||||
11 | emergency, no subsequent annual tax sale may begin earlier | ||||||
12 | than 180 days after the last day of the prior delayed tax sale, | ||||||
13 | and no scavenger tax sale may begin earlier than 90 days after | ||||||
14 | the last day of the prior delayed tax sale . In those counties | ||||||
15 | which have adopted an ordinance under Section
21-40, the | ||||||
16 | application for judgment and order of sale for delinquent | ||||||
17 | taxes
shall be made in December. In the 10 years next following | ||||||
18 | the completion of
a general reassessment of property in any | ||||||
19 | county with 3,000,000 or more
inhabitants, made under an order | ||||||
20 | of the Department, applications for judgment
and order of sale | ||||||
21 | shall be made as soon as may be and on the day specified in
the | ||||||
22 | advertisement required by Section 21-110 and 21-115. If for | ||||||
23 | any cause the
court is not held on the day specified, the cause | ||||||
24 | shall stand continued, and it
shall be unnecessary to | ||||||
25 | re-advertise the list or notice.
| ||||||
26 | Within 30 days after the day specified for the application |
| |||||||
| |||||||
1 | for judgment the
court shall hear and determine the matter. If | ||||||
2 | judgment is rendered, the sale
shall begin on the date within 5 | ||||||
3 | business days specified in the notice as
provided in Section | ||||||
4 | 21-115. If the collector is prevented from advertising and
| ||||||
5 | obtaining judgment within the time periods specified by this | ||||||
6 | Section, the collector may obtain
judgment at any time | ||||||
7 | thereafter; but if the failure arises by the county
| ||||||
8 | collector's not complying with any of the requirements of this | ||||||
9 | Code, he or she
shall be held on his or her official bond for | ||||||
10 | the full amount of all taxes and
special assessments charged | ||||||
11 | against him or her. Any failure on the part of the
county | ||||||
12 | collector shall not be allowed as a valid objection to the | ||||||
13 | collection of
any tax or assessment, or to entry of a judgment | ||||||
14 | against any delinquent
properties included in the application | ||||||
15 | of the county collector.
| ||||||
16 | (Source: P.A. 100-243, eff. 8-22-17; 101-635, eff. 6-5-20.)
| ||||||
17 | (35 ILCS 200/21-205)
| ||||||
18 | Sec. 21-205. Tax sale procedures. | ||||||
19 | (a) The collector, in person or by deputy,
shall attend, | ||||||
20 | on the day and in the place specified in the notice for the | ||||||
21 | sale
of property for taxes, and shall, between 9:00 a.m. and | ||||||
22 | 4:00 p.m., or later at
the collector's discretion, proceed to | ||||||
23 | offer for sale, separately and in
consecutive order, all | ||||||
24 | property in the list on which the taxes, special
assessments, | ||||||
25 | interest or costs have not been paid. However, in any county |
| |||||||
| |||||||
1 | with
3,000,000 or more inhabitants, the offer for sale shall | ||||||
2 | be made between 8:00
a.m. and 8:00 p.m. The collector's office | ||||||
3 | shall be kept open during all hours
in which the sale is in | ||||||
4 | progress. The sale shall be continued from day to day,
until | ||||||
5 | all property in the delinquent list has been offered for sale. | ||||||
6 | However,
any city, village or incorporated town interested in | ||||||
7 | the collection of any tax
or special assessment, may, in | ||||||
8 | default of bidders, withdraw from collection the
special | ||||||
9 | assessment levied against any property by the corporate | ||||||
10 | authorities of
the city, village or incorporated town. In case | ||||||
11 | of a withdrawal, there shall be
no sale of that property on | ||||||
12 | account of the delinquent special assessment
thereon.
| ||||||
13 | (b) Until January 1, 2013, in every sale of property | ||||||
14 | pursuant to the provisions of this Code, the collector may | ||||||
15 | employ any automated means that the collector deems | ||||||
16 | appropriate. Beginning on January 1, 2013, either (i) the | ||||||
17 | collector shall employ an automated bidding system that is | ||||||
18 | programmed to accept the lowest redemption price bid by an | ||||||
19 | eligible tax purchaser, subject to the penalty percentage | ||||||
20 | limitation set forth in Section 21-215, or (ii) all tax sales | ||||||
21 | shall be digitally recorded with video and audio. All bidders | ||||||
22 | are required to personally attend the sale and, if automated | ||||||
23 | means are used, all hardware and software used with respect to | ||||||
24 | those automated means must be certified by the Department and | ||||||
25 | re-certified by the Department every 5 years. If the tax sales | ||||||
26 | are digitally recorded and no automated bidding system is |
| |||||||
| |||||||
1 | used, then the recordings shall be maintained by the collector | ||||||
2 | for a period of at least 3 years from the date of the tax sale. | ||||||
3 | The changes made by this amendatory Act of the 94th General | ||||||
4 | Assembly are declarative of existing law.
| ||||||
5 | (b-5) For any annual tax sale conducted on or after the | ||||||
6 | effective date of this amendatory Act of the 102nd General | ||||||
7 | Assembly, each county collector in a county with 275,000 or | ||||||
8 | more inhabitants shall adopt a single bidder rule sufficient | ||||||
9 | to prohibit a tax purchaser from registering more than one | ||||||
10 | related bidding entity at the tax sale. The corporate | ||||||
11 | authorities in any county with less than 275,000 inhabitants | ||||||
12 | may, by ordinance, allow the county collector of that county | ||||||
13 | to adopt such a single bidder rule. In any county that has | ||||||
14 | adopted a single bidder rule under this subsection (b-5), the | ||||||
15 | county treasurer shall include a representation and warranty | ||||||
16 | form in each registration package attesting to compliance with | ||||||
17 | the single bidder rule, except that the county may, by | ||||||
18 | ordinance, opt out of this representation and warranty form | ||||||
19 | requirement. A single bidder rule under this subsection may be | ||||||
20 | in the following form: | ||||||
21 | (1) A registered tax buying entity (principal) may | ||||||
22 | only have one registered buyer at the tax sale and may not | ||||||
23 | have a related bidding entity directly or indirectly | ||||||
24 | register as a buyer or participate in the tax sale. A | ||||||
25 | registered tax buying entity may not engage in any | ||||||
26 | multiple bidding strategy for the purpose of having more |
| |||||||
| |||||||
1 | than one related bidding entity submit bids at the tax | ||||||
2 | sale. | ||||||
3 | (2) A related bidding entity is defined as any | ||||||
4 | individual, corporation, partnership, joint venture, | ||||||
5 | limited liability company, business organization, or other | ||||||
6 | entity that has a shareholder, partner, principal, | ||||||
7 | officer, general partner, or other person or entity having | ||||||
8 | (i) an ownership interest in a bidding entity in common | ||||||
9 | with any other registered participant in the tax sale or | ||||||
10 | (ii) a common guarantor in connection with a source of | ||||||
11 | financing with any other registered participant in the tax | ||||||
12 | sale. The determination of whether registered entities are | ||||||
13 | related so as to prohibit those entities from submitting | ||||||
14 | duplicate bids in violation of the single bidder rule is | ||||||
15 | at the sole and exclusive discretion of the county | ||||||
16 | treasurer or his or her designated representatives. | ||||||
17 | (c) County collectors may, when applicable, eject tax | ||||||
18 | bidders who disrupt the tax sale or use illegal bid practices. | ||||||
19 | (Source: P.A. 100-1070, eff. 1-1-19 .)
| ||||||
20 | (35 ILCS 200/21-260)
| ||||||
21 | Sec. 21-260. Collector's scavenger sale. Upon the county | ||||||
22 | collector's
application under Section 21-145, to be known as | ||||||
23 | the Scavenger Sale
Application, the Court shall enter judgment | ||||||
24 | for the general taxes, special
taxes, special assessments, | ||||||
25 | interest, penalties and costs as are included in
the |
| |||||||
| |||||||
1 | advertisement and appear to be due thereon after allowing an | ||||||
2 | opportunity to
object and a hearing upon the objections as | ||||||
3 | provided in Section 21-175, and
order those properties sold by | ||||||
4 | the County Collector at public sale , or by electronic | ||||||
5 | automated sale if the collector chooses to conduct an | ||||||
6 | electronic automated sale pursuant to Sec. 21-261, to the
| ||||||
7 | highest bidder for cash, notwithstanding the bid may be less | ||||||
8 | than the full
amount of taxes, special taxes, special | ||||||
9 | assessments, interest, penalties and
costs for which judgment | ||||||
10 | has been entered.
| ||||||
11 | (a) Conducting the sale - Bidding. All properties shall be | ||||||
12 | offered for
sale in consecutive order as they appear in the | ||||||
13 | delinquent list. The minimum
bid for any property shall be | ||||||
14 | $250 or one-half of the tax if the total
liability is less than | ||||||
15 | $500. For in-person scavenger sales, the The successful bidder | ||||||
16 | shall immediately pay the
amount of minimum bid to the County | ||||||
17 | Collector by the end of the business day on which the bid was | ||||||
18 | placed. That amount shall be paid in cash, by certified or
| ||||||
19 | cashier's check, by money order, or, if the
successful bidder | ||||||
20 | is a governmental unit, by a check issued by that
governmental | ||||||
21 | unit. For electronic automated scavenger sales, the successful | ||||||
22 | bidder shall pay the minimum bid amount by the close of the | ||||||
23 | business day on which the bid was placed. That amount shall be | ||||||
24 | paid online via ACH debit or by the electronic payment method | ||||||
25 | required by the county collector. For in-person scavenger | ||||||
26 | sales, if If the bid exceeds the minimum bid, the
successful |
| |||||||
| |||||||
1 | bidder shall pay the balance of the bid to the county collector | ||||||
2 | in
cash, by certified or cashier's check, by money order, or, | ||||||
3 | if the
successful bidder is a governmental unit, by a check | ||||||
4 | issued by that
governmental unit
by the close of the
next | ||||||
5 | business day. For electronic automated scavenger sales, the | ||||||
6 | successful bidder shall pay, by the close of the next business | ||||||
7 | day, the balance of the bid online via ACH debit or by the | ||||||
8 | electronic payment method required by the county collector. If | ||||||
9 | the minimum bid is not paid at the time of sale or if
the | ||||||
10 | balance is not paid by the close of the next business day, then | ||||||
11 | the sale is
void and the minimum bid, if paid, is forfeited to | ||||||
12 | the county general fund. In
that event, the property shall be | ||||||
13 | reoffered for sale within 30 days of the last
offering of | ||||||
14 | property in regular order. The collector shall make available | ||||||
15 | to
the public a list of all properties to be included in any | ||||||
16 | reoffering due to the
voiding of the original sale. The | ||||||
17 | collector is not required to serve or
publish any other notice | ||||||
18 | of the reoffering of those properties. In the event
that any of | ||||||
19 | the properties are not sold upon reoffering, or are sold for | ||||||
20 | less
than the amount of the original voided sale, the original | ||||||
21 | bidder who failed to
pay the bid amount shall remain liable for | ||||||
22 | the unpaid balance of the bid in an
action under Section | ||||||
23 | 21-240. Liability shall not be reduced where the bidder
upon | ||||||
24 | reoffering also fails to pay the bid amount, and in that event | ||||||
25 | both
bidders shall remain liable for the unpaid balance of | ||||||
26 | their respective bids. A
sale of properties under this Section |
| |||||||
| |||||||
1 | shall not be final until confirmed by the
court.
| ||||||
2 | (b) Confirmation of sales. The county collector shall file | ||||||
3 | his or her
report of sale in the court within 30 days of the | ||||||
4 | date of sale of each
property. No notice of the county | ||||||
5 | collector's application to confirm the sales
shall be required | ||||||
6 | except as prescribed by rule of the court. Upon
confirmation, | ||||||
7 | except in cases where the sale becomes void under Section | ||||||
8 | 22-85,
or in cases where the order of confirmation is vacated | ||||||
9 | by the court, a sale
under this Section shall extinguish the in | ||||||
10 | rem lien of the general taxes,
special taxes and special | ||||||
11 | assessments for which judgment has been entered and a
| ||||||
12 | redemption shall not revive the lien. Confirmation of the sale | ||||||
13 | shall in no
event affect the owner's personal liability to pay | ||||||
14 | the taxes, interest and
penalties as provided in this Code or | ||||||
15 | prevent institution of a proceeding under
Section 21-440 to | ||||||
16 | collect any amount that may remain
due after the sale.
| ||||||
17 | (c) Issuance of tax sale certificates. Upon confirmation | ||||||
18 | of the sale the
County Clerk and the County Collector shall | ||||||
19 | issue to the purchaser a
certificate of purchase in the form | ||||||
20 | prescribed by Section 21-250 as near as may
be. A certificate | ||||||
21 | of purchase shall not be issued to any person who is
ineligible | ||||||
22 | to bid at the sale or to receive a certificate of purchase | ||||||
23 | under
Section 21-265.
| ||||||
24 | (d) Scavenger Tax Judgment, Sale and Redemption Record - | ||||||
25 | Sale of
parcels not sold. The county collector shall prepare a | ||||||
26 | Scavenger Tax Judgment,
Sale and Redemption Record. The county |
| |||||||
| |||||||
1 | clerk shall write or stamp on the
scavenger tax judgment, | ||||||
2 | sale, forfeiture and redemption record opposite the
| ||||||
3 | description of any property offered for sale and not sold, or | ||||||
4 | not confirmed for
any reason, the words "offered but not | ||||||
5 | sold". The properties which are offered
for sale under this | ||||||
6 | Section and not sold or not confirmed shall be offered for
sale | ||||||
7 | annually thereafter in the manner provided in this Section | ||||||
8 | until sold,
except in the case of mineral rights, which after | ||||||
9 | 10 consecutive years of
being offered for sale under this | ||||||
10 | Section and not sold or confirmed shall
no longer be required | ||||||
11 | to be offered for sale. At
any time between annual sales the | ||||||
12 | County Collector may advertise for sale any
properties subject | ||||||
13 | to sale under judgments for sale previously entered under
this | ||||||
14 | Section and not executed for any reason. The advertisement and | ||||||
15 | sale shall
be regulated by the provisions of this Code as far | ||||||
16 | as applicable.
| ||||||
17 | (e) Proceeding to tax deed. The owner of the certificate | ||||||
18 | of purchase shall
give notice as required by Sections 22-5 | ||||||
19 | through 22-30, and may extend the
period of redemption as | ||||||
20 | provided by Section 21-385. At any time within 6 months
prior | ||||||
21 | to expiration of the period of redemption from a sale under | ||||||
22 | this Code,
the owner of a certificate of purchase may file a | ||||||
23 | petition and may obtain a tax
deed under Sections 22-30 | ||||||
24 | through 22-55. All proceedings for the issuance of
a tax deed | ||||||
25 | and all tax deeds for properties sold under this Section shall | ||||||
26 | be
subject to Sections 22-30 through 22-55. Deeds issued under |
| |||||||
| |||||||
1 | this Section are
subject to Section 22-70. This Section shall | ||||||
2 | be liberally construed so that the deeds provided for in this | ||||||
3 | Section convey merchantable title.
| ||||||
4 | (f) Redemptions from scavenger sales. Redemptions may be | ||||||
5 | made from sales
under this Section in the same manner and upon | ||||||
6 | the same terms and conditions as
redemptions from sales made | ||||||
7 | under the County Collector's annual application for
judgment | ||||||
8 | and order of sale, except that in lieu of penalty the person | ||||||
9 | redeeming
shall pay interest as follows if the sale occurs | ||||||
10 | before September 9, 1993:
| ||||||
11 | (1) If redeemed within the first 2 months from the | ||||||
12 | date of the sale, 3%
per month or portion thereof upon the | ||||||
13 | amount for which the property was sold;
| ||||||
14 | (2) If redeemed between 2 and 6 months from the date of | ||||||
15 | the sale, 12% of
the amount for which the property was | ||||||
16 | sold;
| ||||||
17 | (3) If redeemed between 6 and 12 months from the date | ||||||
18 | of the sale, 24%
of the amount for which the property was | ||||||
19 | sold;
| ||||||
20 | (4) If redeemed between 12 and 18 months from the date | ||||||
21 | of the sale, 36% of
the amount for which the property was | ||||||
22 | sold;
| ||||||
23 | (5) If redeemed between 18 and 24 months from the date | ||||||
24 | of the sale, 48%
of the amount for which the property was | ||||||
25 | sold;
| ||||||
26 | (6) If redeemed after 24 months from the date of sale, |
| |||||||
| |||||||
1 | the 48% herein
provided together with interest at 6% per | ||||||
2 | year thereafter.
| ||||||
3 | If the sale occurs on or after September 9,
1993, the | ||||||
4 | person redeeming shall pay interest on that part of the amount | ||||||
5 | for
which the property was sold equal to or less than the full | ||||||
6 | amount of delinquent
taxes, special assessments, penalties, | ||||||
7 | interest, and costs, included in the
judgment and order of | ||||||
8 | sale as follows:
| ||||||
9 | (1) If redeemed within the first 2 months from the | ||||||
10 | date of the sale,
3% per month upon the amount of taxes, | ||||||
11 | special assessments, penalties,
interest, and costs due | ||||||
12 | for each of the first 2 months, or fraction thereof.
| ||||||
13 | (2) If redeemed at any time between 2 and 6 months from | ||||||
14 | the date of
the sale, 12% of the amount of taxes, special | ||||||
15 | assessments, penalties, interest,
and costs due.
| ||||||
16 | (3) If redeemed at any time between 6 and 12 months | ||||||
17 | from the date of the
sale, 24% of the amount of taxes, | ||||||
18 | special assessments, penalties, interest, and
costs due.
| ||||||
19 | (4) If redeemed at any time between 12 and 18 months | ||||||
20 | from the date
of the sale, 36% of the amount of taxes, | ||||||
21 | special assessments, penalties,
interest, and costs due.
| ||||||
22 | (5) If redeemed at any time between 18 and 24 months | ||||||
23 | from the date
of the sale, 48% of the amount of taxes, | ||||||
24 | special assessments, penalties,
interest, and costs due.
| ||||||
25 | (6) If redeemed after 24 months from the date of sale, | ||||||
26 | the 48%
provided for the 24 months together with interest |
| |||||||
| |||||||
1 | at 6% per annum thereafter on
the amount of taxes, special | ||||||
2 | assessments, penalties, interest, and costs due.
| ||||||
3 | The person redeeming shall not be required to pay any | ||||||
4 | interest on any part
of the amount for which the property was | ||||||
5 | sold that exceeds the full amount of
delinquent taxes, special | ||||||
6 | assessments, penalties, interest, and costs included
in the | ||||||
7 | judgment and order of sale.
| ||||||
8 | Notwithstanding any other provision of this Section, | ||||||
9 | except for
owner-occupied single family residential units | ||||||
10 | which are condominium units,
cooperative units or dwellings, | ||||||
11 | the amount required to be paid for redemption
shall also | ||||||
12 | include an amount equal to all delinquent taxes on the | ||||||
13 | property
which taxes were delinquent at the time of sale. The | ||||||
14 | delinquent taxes shall be
apportioned by the county collector | ||||||
15 | among the taxing districts in which the
property is situated | ||||||
16 | in accordance with law. In the event that all moneys
received | ||||||
17 | from any sale held under this Section exceed an amount equal to | ||||||
18 | all
delinquent taxes on the property sold, which taxes were | ||||||
19 | delinquent at the time
of sale, together with all publication | ||||||
20 | and other costs associated with the
sale, then, upon | ||||||
21 | redemption, the County Collector and the County Clerk shall
| ||||||
22 | apply the excess amount to the cost of redemption.
| ||||||
23 | (g) Bidding by county or other taxing districts. Any | ||||||
24 | taxing district may
bid at a scavenger sale. The county board | ||||||
25 | of the county in which properties
offered for sale under this | ||||||
26 | Section are located may bid as trustee for all
taxing |
| |||||||
| |||||||
1 | districts having an interest in the taxes for the nonpayment | ||||||
2 | of which
the parcels are offered. The County shall apply on the | ||||||
3 | bid the unpaid taxes due
upon the property and no cash need be | ||||||
4 | paid. The County or other taxing district
acquiring a tax sale | ||||||
5 | certificate shall take all steps necessary to acquire
title to | ||||||
6 | the property and may manage and operate the property so | ||||||
7 | acquired.
| ||||||
8 | When a county, or other taxing district within the county, | ||||||
9 | is a petitioner
for a tax deed, no filing fee shall be required | ||||||
10 | on the petition. The county as
a tax creditor and as trustee | ||||||
11 | for other tax creditors, or other taxing district
within the | ||||||
12 | county shall not be required to allege and prove that all taxes | ||||||
13 | and
special assessments which become due and payable after the | ||||||
14 | sale to the county
have been paid. The county shall not be | ||||||
15 | required to pay the subsequently
accruing taxes or special | ||||||
16 | assessments at any time. Upon the written request of
the | ||||||
17 | county board or its designee, the county collector shall not | ||||||
18 | offer the
property for sale at any tax sale subsequent to the | ||||||
19 | sale of the property to the
county under this Section. The lien | ||||||
20 | of taxes and special assessments which
become due and payable | ||||||
21 | after a sale to a county shall merge in the fee title of
the | ||||||
22 | county, or other taxing district, on the issuance of a deed. | ||||||
23 | The County may
sell the properties so acquired, or the | ||||||
24 | certificate of purchase thereto, and
the proceeds of the sale | ||||||
25 | shall be distributed to the taxing districts in
proportion to | ||||||
26 | their respective interests therein. The presiding officer of |
| |||||||
| |||||||
1 | the
county board, with the advice and consent of the County | ||||||
2 | Board, may appoint some
officer or person to attend scavenger | ||||||
3 | sales and bid on its behalf.
| ||||||
4 | (h) Miscellaneous provisions. In the event that the tract | ||||||
5 | of land or lot
sold at any such sale is not redeemed within the | ||||||
6 | time permitted by law and a
tax deed is issued, all moneys that | ||||||
7 | may be received from the sale of
properties in excess of the | ||||||
8 | delinquent taxes, together with all publication
and other | ||||||
9 | costs associated with the sale,
shall, upon petition of any | ||||||
10 | interested party to the court that issued the tax
deed, be | ||||||
11 | distributed by the County Collector pursuant to order of the | ||||||
12 | court
among the persons having legal or equitable interests in | ||||||
13 | the property according
to the fair value of their interests in | ||||||
14 | the tract or lot. Section 21-415 does
not apply to properties | ||||||
15 | sold under this Section.
Appeals may be taken from the orders | ||||||
16 | and judgments entered under this Section
as in other civil | ||||||
17 | cases. The remedy herein provided is in addition to other
| ||||||
18 | remedies for the collection of delinquent taxes. | ||||||
19 | (i) The changes to this Section made by this amendatory | ||||||
20 | Act of
the 95th General Assembly apply only to matters in which | ||||||
21 | a
petition for tax deed is filed on or after the effective date
| ||||||
22 | of this amendatory Act of the 95th General Assembly.
| ||||||
23 | (Source: P.A. 95-477, eff. 6-1-08 .)
| ||||||
24 | (35 ILCS 200/21-261 new) | ||||||
25 | Sec. 21-261. Scavenger sale automation. Beginning in |
| |||||||
| |||||||
1 | calendar year 2021, for every scavenger sale held pursuant to | ||||||
2 | Section 21-260 of this Code, the county collector may employ | ||||||
3 | any electronic automated means that the collector deems | ||||||
4 | appropriate, provided that any electronic automated bidding | ||||||
5 | system so used shall be programmed to accept the highest cash | ||||||
6 | bid made by an eligible tax purchaser. If the county collector | ||||||
7 | conducts the scavenger sale using an electronic automated | ||||||
8 | bidding system, no personal attendance by bidders will be | ||||||
9 | required at the scavenger sale. If automated means are used, | ||||||
10 | all hardware and software used with respect to those automated | ||||||
11 | means must be certified by the Department and re-certified by | ||||||
12 | the Department every 5 years.
| ||||||
13 | Section 10. The Home Equity Assurance Act is amended by | ||||||
14 | adding Section 4.3 as follows:
| ||||||
15 | (65 ILCS 95/4.3 new) | ||||||
16 | Sec. 4.3. Tax levies for levy year 2021. | ||||||
17 | (a) Notwithstanding any other provision of law, the | ||||||
18 | governing commission of a home equity assurance program that | ||||||
19 | levied at least $1,000,000 in property taxes in levy year 2019 | ||||||
20 | or 2020 may not levy any property tax in levy year 2021. | ||||||
21 | (b) This Section is repealed January 1, 2025.
| ||||||
22 | Section 99. Effective date. This Act takes effect upon | ||||||
23 | becoming law.".
|