Bill Text: IL HB5532 | 2021-2022 | 102nd General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Reinserts the provisions of the introduced bill with changes. Adds the South Suburban Land Bank and Development Authority and the Northern Illinois Land Bank Authority to the list of entities whose property is exempt if it is held for future development. Makes a conforming change concerning final decisions of the board of review. Makes various formatting changes. Effective immediately.

Spectrum: Partisan Bill (Democrat 10-0)

Status: (Passed) 2022-05-13 - Public Act . . . . . . . . . 102-0815 [HB5532 Detail]

Download: Illinois-2021-HB5532-Introduced.html

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102ND GENERAL ASSEMBLY State of Illinois 2021 and 2022 HB5532 Introduced , by Rep. Lakesia Collins SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-5
35 ILCS 200/16-70
35 ILCS 200/22-5
35 ILCS 200/22-25
Amends the Property Tax Code. Provides that with the exception of a county or taxing district acquiring tax certificates to property, all purchasers or assignees of a property at a tax sale shall pay the clerk postage plus the sum of $10 dollars (currently, the purchaser or assignee). Provides that not less than 1 month (currently, 3 months) nor more than 6 months prior to the expiration of the period of redemption, the purchaser or his or her assignee shall prepare and deliver to the clerk of the Circuit Court of the county in which the property is located, the notice provided for, together with the statutory costs for mailing the notice by certified mail, return receipt requested. Provides that notwithstanding any provision to the contrary, all properties owned and held for future development by specified entities are exempt from property taxes. Provides requirements to claim the exemption. Specifies the County of Cook d/b/a Cook County Land Bank as an entity exempt from property taxes. Provides that when property is owned and held by a specified entity, then excludes them from needing to file an application with the county board of review or board of appeals. Provides that the decision of the board of review is final with regards to exemptions to the specified entities. Effective immediately.
LRB102 24138 HLH 33364 b
A BILL FOR
HB5532 LRB102 24138 HLH 33364 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Sections 15-5, 16-70, 22-5, and 22-25 as follows:
(35 ILCS 200/15-5)
Sec. 15-5. Creation of exemptions.
(a) Any person wishing to claim an exemption for the first
time, other than those entities applying under (b) or a
homestead exemption under Sections 15-165 through 15-180,
shall file an application with the county board of review or
board of appeals, following the procedures of Section 16-70 or
16-130. In addition, in counties with a population of
3,000,000 or more, the board of review shall transmit to the
county assessor's office, within 14 days of receipt, a copy of
any application that requests exempt status under Section
15-40.
(b) Notwithstanding any provision to the contrary, all
properties owned by the following entities and held for future
development are exempt from property taxes. Properties
applying for an exemption under this subsection are not
required to follow the procedures set forth in Section 16-70
or 16-130. To claim an exemption under this subsection, the

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entities listed below must submit the following documentation
to the county board of review: 1) a recorded deed vesting title
in the entity and identifying the legal description and
property index number for the exempt property; and 2) an
affidavit of use signed by an authorized signor or agent for
the entity attesting that the property is being held for
future development. Once the board of review confirms that it
has received true and accurate copies of the documentation
identified herein, the exemption is granted without further
review from the Department of Revenue. The exemption approval
process set forth in this subsection shall apply to the
following governmental bodies:
(1) County of Cook d/b/a Cook County Land Bank
Authority.
(Source: P.A. 92-333, eff. 8-10-01.)
(35 ILCS 200/16-70)
Sec. 16-70. Determination of exemptions. The board of
review shall hear and determine the application of any person
who is assessed on property claimed to be exempt from
taxation. However, the decision of the board shall not be
final, except as to homestead exemptions and exemptions
provided under Section 15-5(b). Upon filing of any application
for a non-homestead exemption which would reduce the assessed
valuation of any property by more than $100,000, the owner
shall deliver, in person or by mail, a copy of the application

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to any municipality, school district, community college
district, and fire protection district in which the property
is situated. Failure of a municipality, school district,
community college district, or fire protection district to
receive the notice shall not invalidate any exemption. The
board shall give the municipalities, school districts,
community college districts, fire protection districts, and
the taxpayer an opportunity to be heard. The clerk of the board
in all cases other than homestead exemptions, under the
direction of the board, shall make out and forward to the
Department, a full and complete statement of all the facts in
the case. The Department shall determine whether the property
is legally liable to taxation. It shall notify the board of
review of its decision, and the board shall correct the
assessment if necessary. The decision of the Department is
subject to review under Sections 8-35 and 8-40. The extension
of taxes on any assessment shall not be delayed by any
proceedings under this Section, and, if the Department rules
that the property is exempt, any taxes extended upon the
unauthorized assessment shall be abated or, if paid, shall be
refunded.
(Source: P.A. 94-1031, eff. 1-1-07.)
(35 ILCS 200/22-5)
Sec. 22-5. Notice of sale and redemption rights. In order
to be entitled to a tax deed, within 4 months and 15 days after

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any sale held under this Code, the purchaser or his or her
assignee shall deliver to the county clerk a notice to be given
to the party in whose name the taxes are last assessed as shown
by the most recent tax collector's warrant books, in at least
10 point type in the following form completely filled in:
TAKE NOTICE
County of ...............................................
Date Premises Sold ......................................
Certificate No. .........................................
Sold for General Taxes of (year) ........................
Sold for Special Assessment of (Municipality)
and special assessment number ...........................
Warrant No. ............... Inst. No. .................
THIS PROPERTY HAS BEEN SOLD FOR
DELINQUENT TAXES
Property located at .........................................
Legal Description or Property Index No. .....................
.............................................................
.............................................................
This notice is to advise you that the above property has
been sold for delinquent taxes and that the period of
redemption from the sale will expire on .....................
This notice is also to advise you that a petition will be
filed for a tax deed which will transfer title and the right to
possession of this property if redemption is not made on or
before ......................................................

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At the date of this notice the total amount which you must
pay in order to redeem the above property is ................
YOU ARE URGED TO REDEEM IMMEDIATELY TO
PREVENT LOSS OF PROPERTY
Redemption can be made at any time on or before .... by
applying to the County Clerk of .... County, Illinois at the
Office of the County Clerk in ...., Illinois.
The above amount is subject to increase at 6 month
intervals from the date of sale. Check with the county clerk as
to the exact amount you owe before redeeming. Payment must be
made by certified check, cashier's check, money order, or in
cash.
For further information contact the County Clerk
ADDRESS:............................
TELEPHONE:..........................
...............................
Purchaser or Assignee
Dated (insert date).
Within 10 days after receipt of said notice, the county
clerk shall mail to the addresses supplied by the purchaser or
assignee, by registered or certified mail, copies of said
notice to the party in whose name the taxes are last assessed
as shown by the most recent tax collector's warrant books.
With the exception of a county or taxing district acquiring

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certificates pursuant to Section 21-90 and 21-260, all
purchasers The purchaser or assignees assignee shall pay to
the clerk postage plus the sum of $10. The clerk shall write or
stamp the date of receiving the notices upon the copies of the
notices, and retain one copy.
The changes to this Section made by this amendatory Act of
the 97th General Assembly apply only to tax sales that occur on
or after the effective date of this amendatory Act of the 97th
General Assembly.
(Source: P.A. 97-557, eff. 7-1-12.)
(35 ILCS 200/22-25)
Sec. 22-25. Mailed notice. In addition to the notice
required to be served not less than 1 month 3 months nor more
than 6 months prior to the expiration of the period of
redemption, the purchaser or his or her assignee shall prepare
and deliver to the clerk of the Circuit Court of the county in
which the property is located, the notice provided for in this
Section, together with the statutory costs for mailing the
notice by certified mail, return receipt requested, as
provided in subsection (e) of Section 21-260. The form of
notice to be mailed by the clerk shall be identical in form to
that provided by Section 22-10 for service upon owners
residing upon the property sold, except that it shall bear the
signature of the clerk instead of the name of the purchaser or
assignee and shall designate the parties to whom it is to be

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mailed. The clerk may furnish the form. The clerk shall
promptly mail the notices delivered to him or her by certified
mail, return receipt requested. The certificate of the clerk
that he or she has mailed the notices, together with the return
receipts, shall be filed in and made a part of the court
record. The notices shall be mailed to the owners of the
property at their last known addresses, and to those persons
who are entitled to service of notice as occupants.
The changes to this Section made by this amendatory Act of
the 97th General Assembly shall be construed as being
declaratory of existing law and not as a new enactment.
(Source: P.A. 102-528, eff. 1-1-22.)
Section 99. Effective date. This Act takes effect upon
becoming law.