Bill Text: IL HB5532 | 2021-2022 | 102nd General Assembly | Enrolled
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Enrolled.html
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-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,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||
5 | Sections 15-5, 16-70, 16-130, 22-5, and 22-25 as follows:
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6 | (35 ILCS 200/15-5)
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7 | Sec. 15-5. Creation of exemptions. | ||||||
8 | (a) Any person wishing to claim an
exemption for the first | ||||||
9 | time, other than those entities applying under subsection (b) | ||||||
10 | or persons claiming a homestead exemption under Sections
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11 | 15-165 through 15-180, shall file an application
with the | ||||||
12 | county board of
review or board of appeals, following the | ||||||
13 | procedures of Section
16-70 or
16-130.
In addition, in | ||||||
14 | counties with a population of 3,000,000 or more, the board of
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15 | review shall transmit to the county assessor's office, within | ||||||
16 | 14 days of
receipt, a copy of any application that requests | ||||||
17 | exempt status under Section
15-40.
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18 | (b) Notwithstanding any provision to the contrary, all | ||||||
19 | properties owned by the entities listed in this subsection and | ||||||
20 | held for future development are exempt from property taxes. | ||||||
21 | Persons applying for an exemption under this subsection are | ||||||
22 | not required to follow the procedures set forth in Section | ||||||
23 | 16-70 or 16-130. To claim an exemption under this subsection, |
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1 | the entities listed below must submit the following | ||||||
2 | documentation to the county board of review: (i) a recorded | ||||||
3 | deed vesting title in the entity and identifying the legal | ||||||
4 | description and property index number for the exempt property; | ||||||
5 | and (ii) an affidavit of use signed by an authorized signor or | ||||||
6 | agent for the entity attesting that the property is being held | ||||||
7 | for future development. Once the board of review confirms that | ||||||
8 | it has received true and accurate copies of the documentation | ||||||
9 | identified in this subsection, the exemption is granted | ||||||
10 | without further review from the Department. If an exemption is | ||||||
11 | approved, the board of review shall direct the county assessor | ||||||
12 | to correct the assessment to reflect the exemption. The | ||||||
13 | decision of the board of review is a final administrative | ||||||
14 | decision subject to review under the Administrative Review | ||||||
15 | Law. The exemption approval process set forth in this | ||||||
16 | subsection shall apply to property owned by any of the | ||||||
17 | following entities and held for future development: | ||||||
18 | (1) County of Cook d/b/a Cook County Land Bank | ||||||
19 | Authority; | ||||||
20 | (2) South Suburban Land Bank and Development | ||||||
21 | Authority; or | ||||||
22 | (3) Northern Illinois Land Bank Authority. | ||||||
23 | (Source: P.A. 92-333, eff. 8-10-01.)
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24 | (35 ILCS 200/16-70)
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25 | Sec. 16-70. Determination of exemptions. The board of |
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1 | review shall hear and
determine the application of any person | ||||||
2 | who is assessed on property claimed to
be exempt from | ||||||
3 | taxation. However, the decision of the board shall not be
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4 | final, except as to homestead exemptions and exemptions | ||||||
5 | provided under subsection (b) of Section 15-5 . With the | ||||||
6 | exception of homestead exemptions and exemptions provided | ||||||
7 | under subsection (b) of Section 15-5, upon Upon filing of any | ||||||
8 | application for an a
non-homestead exemption which would | ||||||
9 | reduce the assessed valuation of any
property by more than | ||||||
10 | $100,000, the owner shall deliver, in person or by mail,
a copy | ||||||
11 | of the application to any municipality, school district, | ||||||
12 | community
college district, and fire protection district in | ||||||
13 | which the property is situated. Failure of a
municipality, | ||||||
14 | school district, community college district, or fire | ||||||
15 | protection district to receive the
notice shall not invalidate | ||||||
16 | any exemption. The board shall give the
municipalities, school | ||||||
17 | districts, community college districts, fire protection | ||||||
18 | districts, and the
taxpayer an opportunity to be heard. The | ||||||
19 | clerk of the board in all cases other
than homestead | ||||||
20 | exemptions, under the direction of the board, shall make out | ||||||
21 | and
forward to the Department, a full and complete statement | ||||||
22 | of all the facts in
the case. The Department shall determine | ||||||
23 | whether the property is legally liable
to taxation. It shall | ||||||
24 | notify the board of review of its decision, and
the board shall | ||||||
25 | correct the assessment if necessary. The decision of the
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26 | Department is subject to review under Sections 8-35 and 8-40. |
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1 | The extension of
taxes on any assessment shall not be delayed | ||||||
2 | by any proceedings under this
Section, and, if the Department | ||||||
3 | rules that the property is exempt, any taxes
extended upon the | ||||||
4 | unauthorized assessment shall be abated or, if paid, shall be
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5 | refunded.
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6 | (Source: P.A. 94-1031, eff. 1-1-07.)
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7 | (35 ILCS 200/16-130)
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8 | Sec. 16-130. Exemption procedures; board of appeals; board | ||||||
9 | of
review. Whenever the board of appeals
(until the first | ||||||
10 | Monday in December 1998 and the board of review
beginning the | ||||||
11 | first Monday in December 1998 and thereafter)
in any county | ||||||
12 | with 3,000,000 or more inhabitants determines that any
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13 | property is or is not exempt from taxation, the decision of the | ||||||
14 | board shall not
be final, except as to homestead exemptions | ||||||
15 | and exemptions provided under subsection (b) of Section 15-5 . | ||||||
16 | With the exception of homestead exemptions and exemptions | ||||||
17 | provided under subsection (b) of Section 15-5, upon Upon | ||||||
18 | filing of any application
for an exemption which would, if | ||||||
19 | approved, reduce the assessed valuation of any
property by | ||||||
20 | more than $100,000, other than a homestead exemption, the | ||||||
21 | owner
shall give timely notice of the application by mailing a | ||||||
22 | copy of it to any
municipality, fire protection district, | ||||||
23 | school district, and community college district in which such
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24 | property is situated. Failure of a municipality, fire | ||||||
25 | protection district, school district, or community
college |
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1 | district to receive the notice shall not invalidate any | ||||||
2 | exemption. The
board shall give the municipalities, fire | ||||||
3 | protection districts, school districts, and community college
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4 | districts and the taxpayer an opportunity to be heard. In all | ||||||
5 | exemption cases
other than homestead exemptions, the secretary | ||||||
6 | of the board shall
comply with the provisions of Section 5-15. | ||||||
7 | The Department shall then determine
whether the property is or | ||||||
8 | is not legally liable to taxation. It shall notify
the board of | ||||||
9 | its decision and the board shall correct the assessment
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10 | accordingly, if necessary. The decision of the Department is | ||||||
11 | subject to review
under Sections 8-35 and 8-40. The extension | ||||||
12 | of taxes on any assessment shall
not be delayed by any | ||||||
13 | proceedings under this paragraph, and, in case the
property is | ||||||
14 | determined to be exempt, any taxes extended upon the | ||||||
15 | unauthorized
assessment shall be abated or, if already paid, | ||||||
16 | shall be refunded.
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17 | (Source: P.A. 98-937, eff. 8-15-14.)
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18 | (35 ILCS 200/22-5)
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19 | Sec. 22-5. Notice of sale and redemption rights. In order | ||||||
20 | to be
entitled to a tax deed, within 4 months and 15 days after | ||||||
21 | any
sale held under this Code, the purchaser
or his or her | ||||||
22 | assignee shall deliver to the county clerk a notice
to be given | ||||||
23 | to the party in whose name the taxes are last assessed as
shown | ||||||
24 | by the most recent tax collector's warrant books, in at least | ||||||
25 | 10
point type in the following form completely filled in:
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1 | TAKE NOTICE
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2 | County of ...............................................
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3 | Date Premises Sold ......................................
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4 | Certificate No. .........................................
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5 | Sold for General Taxes of (year) ........................
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6 | Sold for Special Assessment of (Municipality)
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7 | and special assessment number ...........................
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8 | Warrant No. ............... Inst. No. .................
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9 | THIS PROPERTY HAS BEEN SOLD FOR
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10 | DELINQUENT TAXES
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11 | Property located at .........................................
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12 | Legal Description or Property Index No. .....................
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13 | .............................................................
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14 | .............................................................
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15 | This notice is to advise you that the above property has | ||||||
16 | been
sold for delinquent taxes and that the period of | ||||||
17 | redemption from
the sale will expire on .....................
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18 | This notice is also to advise you that a petition will be | ||||||
19 | filed for a
tax deed which will transfer title and the right to | ||||||
20 | possession of this
property if redemption is not made on or | ||||||
21 | before ......................................................
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22 | At the date of this notice the total amount which you must | ||||||
23 | pay in order
to redeem the above property is ................
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24 | YOU ARE URGED TO REDEEM IMMEDIATELY TO
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25 | PREVENT LOSS OF PROPERTY
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26 | Redemption can be made at any time on or before .... by |
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1 | applying to
the County Clerk of .... County, Illinois at the | ||||||
2 | Office of the County Clerk in
...., Illinois.
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3 | The above amount is subject to increase at 6 month | ||||||
4 | intervals from the
date of sale. Check with the county clerk as | ||||||
5 | to the exact amount you owe
before redeeming. Payment must be | ||||||
6 | made by certified check, cashier's check,
money order, or in | ||||||
7 | cash.
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8 | For further information contact the County Clerk
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9 | ADDRESS:............................
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10 | TELEPHONE:..........................
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11 | ...............................
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12 | Purchaser or Assignee
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13 | Dated (insert date).
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14 | Within 10 days after receipt of said notice, the county | ||||||
15 | clerk shall mail
to the addresses supplied by the purchaser or | ||||||
16 | assignee, by registered or
certified mail, copies of said | ||||||
17 | notice to the party in whose name the taxes
are last assessed | ||||||
18 | as shown by the most recent tax collector's warrant books.
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19 | With the exception of a county or taxing district acquiring | ||||||
20 | certificates pursuant to Section 21-90 and 21-260, all | ||||||
21 | purchasers The purchaser or assignees assignee shall pay to | ||||||
22 | the clerk postage plus the sum of $10.
The clerk shall write or | ||||||
23 | stamp the date of receiving the notices upon the
copies of the | ||||||
24 | notices, and retain one copy.
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1 | The changes to this Section made by this amendatory Act of | ||||||
2 | the 97th General Assembly apply only to tax sales that occur on | ||||||
3 | or after the effective date of this amendatory Act of the 97th | ||||||
4 | General Assembly. | ||||||
5 | (Source: P.A. 97-557, eff. 7-1-12 .)
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6 | (35 ILCS 200/22-25)
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7 | Sec. 22-25. Mailed notice. In addition to the notice | ||||||
8 | required to be served
not less than one month 3 months nor more | ||||||
9 | than 6
months prior to the expiration of the
period of | ||||||
10 | redemption, the purchaser or his or her assignee shall prepare
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11 | and deliver to the clerk of the Circuit Court of the county in | ||||||
12 | which the
property is located, the notice provided for in this | ||||||
13 | Section, together with the
statutory costs for mailing the | ||||||
14 | notice by certified mail, return receipt
requested, as | ||||||
15 | provided in subsection (e) of Section 21-260. The form of | ||||||
16 | notice to be mailed by the clerk shall be
identical in form to | ||||||
17 | that provided by Section 22-10 for service upon owners
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18 | residing upon the property sold, except that it shall bear the | ||||||
19 | signature of the
clerk instead of the name of the purchaser or | ||||||
20 | assignee and shall designate the parties to whom it is to
be | ||||||
21 | mailed. The clerk may furnish the form. The clerk
shall | ||||||
22 | promptly mail the notices delivered to him or her by certified | ||||||
23 | mail,
return receipt requested. The certificate of the clerk | ||||||
24 | that he or she has
mailed the notices, together with the return | ||||||
25 | receipts, shall be filed
in and made a part of the court |
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1 | record. The notices shall be
mailed to the owners of the | ||||||
2 | property at their last known addresses, and
to those persons | ||||||
3 | who are entitled to service of notice as occupants.
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4 | The changes to this Section made by this amendatory Act of | ||||||
5 | the 97th General Assembly shall be construed as being | ||||||
6 | declaratory of existing law and not as a new enactment. | ||||||
7 | (Source: P.A. 102-528, eff. 1-1-22 .)
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8 | Section 99. Effective date. This Act takes effect upon | ||||||
9 | becoming law.
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