Bill Text: IL SB0161 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that provisions concerning delinquencies by lessees of property owned by a taxing district apply in all counties with a population of fewer than 3,000,000 inhabitants (currently, counties with more than 800,000 but less than 1,000,000 inhabitants). Provides that those provisions apply if the taxes remain unpaid 60 days after the final (currently, second) installment due date. Effective immediately.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced) 2023-03-21 - Added as Co-Sponsor Sen. Dale Fowler [SB0161 Detail]

Download: Illinois-2023-SB0161-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB0161 Introduced 1/31/2023, by Sen. Donald P. DeWitte SYNOPSIS AS INTRODUCED:
35 ILCS 200/21-16
Amends the Property Tax Code. Provides that provisions concerning delinquencies by lessees of property owned by a taxing district apply in all counties with a population of fewer than 3,000,000 inhabitants (currently, counties with more than 800,000 but less than 1,000,000 inhabitants). Provides that those provisions apply if the taxes remain unpaid 60 days after the final (currently, second) installment due date. Effective immediately.
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A BILL FOR
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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
Section 21-16 as follows:
(35 ILCS 200/21-16)
Sec. 21-16. Property owned by a taxing district;
delinquency. Notwithstanding any other provision of law, in a
county with more than 800,000 inhabitants but fewer than
3,000,000 1,000,000 inhabitants, if a lessee is liable for the
payment of property taxes extended against property that is
owned by a taxing district, and those taxes remain unpaid in
whole or in part 60 days after the final second installment due
date, then the county treasurer shall promptly notify the
taxing district that owns the property of the delinquency in
writing. The taxing district shall promptly notify the county
supervisor of assessments upon the execution of a new lease or
the termination of a lease for property owned by the taxing
district. The State's Attorney of the county in which the
property is located may bring an action against the lessee in
the circuit court in the name of the People of the State of
Illinois, and, upon proof of liability, the court shall enter
judgment against the lessee in a sum equal to the full amount

SB0161 - 2 - LRB103 25036 HLH 51370 b
of delinquent taxes, interest, penalties, and costs. This
judgment shall be enforceable against the lessee, or any other
parties provided by applicable law, in any manner permitted by
law for the collection of a debt or judgment. The proceeds of
any judgment under this Section shall be distributed to the
taxing districts as otherwise provided in this Code.
(Source: P.A. 101-198, eff. 1-1-20.)
Section 99. Effective date. This Act takes effect upon
becoming law.