Bill Text: IL SB1675 | 2023-2024 | 103rd General Assembly | Engrossed
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Amends the Property Tax Code. Makes changes concerning interest penalties due on delinquent amounts in counties with 3,000,000 or more inhabitants beginning in tax year 2023. Specifies that counties shall be the designated holders of all tax liens and certificates that are forfeited to the State or county. Makes changes concerning sales in error and forfeited tax certificates in provisions concerning the assignment of tax certificates; databases of properties available for sale; scavenger sales; forfeited tax liens and certificates; records of forfeitures; payments for property purchased at tax sales; certificates of purchase; refunds of costs; redemption of properties; special assessments; partial settlements; notices; and the issuance and contents of deeds. Provides that, in the case of a sale in error because of an error by the assessor, chief county assessment officer, board of review, board of appeals, or other county official, the error must be material to the tax certificate at issue. Provides that, in the case of a sale in error because of a bankruptcy, provides that the bankruptcy case must be open on the date the collector's application for judgment was filed. Provides that, in Cook County, service of process may be made by a person who is licensed or registered as a private detective (currently, those provisions apply in counties other than Cook). Makes other changes.
Spectrum: Partisan Bill (Democrat 37-1)
Status: (Passed) 2023-08-11 - Public Act . . . . . . . . . 103-0555 [SB1675 Detail]
Download: Illinois-2023-SB1675-Engrossed.html
Bill Title: Amends the Property Tax Code. Makes changes concerning interest penalties due on delinquent amounts in counties with 3,000,000 or more inhabitants beginning in tax year 2023. Specifies that counties shall be the designated holders of all tax liens and certificates that are forfeited to the State or county. Makes changes concerning sales in error and forfeited tax certificates in provisions concerning the assignment of tax certificates; databases of properties available for sale; scavenger sales; forfeited tax liens and certificates; records of forfeitures; payments for property purchased at tax sales; certificates of purchase; refunds of costs; redemption of properties; special assessments; partial settlements; notices; and the issuance and contents of deeds. Provides that, in the case of a sale in error because of an error by the assessor, chief county assessment officer, board of review, board of appeals, or other county official, the error must be material to the tax certificate at issue. Provides that, in the case of a sale in error because of a bankruptcy, provides that the bankruptcy case must be open on the date the collector's application for judgment was filed. Provides that, in Cook County, service of process may be made by a person who is licensed or registered as a private detective (currently, those provisions apply in counties other than Cook). Makes other changes.
Spectrum: Partisan Bill (Democrat 37-1)
Status: (Passed) 2023-08-11 - Public Act . . . . . . . . . 103-0555 [SB1675 Detail]
Download: Illinois-2023-SB1675-Engrossed.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 | Section 15-40 as follows:
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| 6 | (35 ILCS 200/15-40)
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| 7 | Sec. 15-40. Religious purposes, orphanages, or school and | ||||||
| 8 | religious
purposes. | ||||||
| 9 | (a) Property used exclusively for:
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| 10 | (1) religious purposes,
or
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| 11 | (2) school and religious purposes, or
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| 12 | (3) orphanages
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| 13 | qualifies for exemption as long as it is not used with a view | ||||||
| 14 | to profit.
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| 15 | (b) Property that is owned by
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| 16 | (1) churches or
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| 17 | (2) religious institutions
or
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| 18 | (3) religious denominations
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| 19 | and
that is used in conjunction therewith as housing | ||||||
| 20 | facilities provided
for ministers (including bishops, district | ||||||
| 21 | superintendents and similar
church officials whose ministerial | ||||||
| 22 | duties are not limited to a single
congregation), their | ||||||
| 23 | spouses, children and domestic workers, performing
the duties | ||||||
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| 1 | of their vocation as ministers at such churches or religious
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| 2 | institutions or for such religious denominations, including | ||||||
| 3 | the
convents
and monasteries where persons engaged in | ||||||
| 4 | religious activities reside also
qualifies for exemption.
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| 5 | A parsonage, convent or monastery or other housing | ||||||
| 6 | facility shall be
considered under this Section to be | ||||||
| 7 | exclusively used for religious purposes
when the persons who | ||||||
| 8 | perform religious related activities shall, as a condition
of | ||||||
| 9 | their employment or association, reside in the facility.
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| 10 | (c) In Cook County, whenever any interest in a property | ||||||
| 11 | exempt under this
Section is transferred, notice of that | ||||||
| 12 | transfer
must be filed with the county clerk recorder. The | ||||||
| 13 | chief county assessment officer
shall prepare and make | ||||||
| 14 | available a form notice for this purpose.
Whenever a notice is | ||||||
| 15 | filed, the county clerk recorder shall transmit a copy of that
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| 16 | recorded notice to the chief county assessment
officer within | ||||||
| 17 | 14 days after receipt.
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| 18 | (Source: P.A. 92-333, eff. 8-10-01.)
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