Bill Text: IL SB2277 | 2023-2024 | 103rd General Assembly | Introduced

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

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Bill Title: Amends the Property Tax Code. Provides that the interest penalty for the delinquent payment of taxes shall be waived if the county treasurer determines that: (i) the delinquency occurred because the subject tax bill was mailed to an incorrect address or e-mailed to an e-mail address other than the e-mail address provided to the county treasurer by the taxpayer or property owner by January 1 of the applicable tax year; (ii) the mistake was not the fault of the property owner or any other entity liable for the payment of the tax; and (iii) the amount of delinquent taxes is paid in full before the annual tax sale at which the delinquent taxes would be sold. Effective immediately.

Spectrum: Partisan Bill (Democrat 16-0)

Status: (Engrossed) 2024-05-31 - House Committee Amendment No. 1 Rule 19(c) / Re-referred to Rules Committee [SB2277 Detail]

Download: Illinois-2023-SB2277-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2277 Introduced 2/10/2023, by Sen. Paul Faraci SYNOPSIS AS INTRODUCED:
35 ILCS 200/21-27
Amends the Property Tax Code. Provides that the interest penalty for the delinquent payment of taxes shall be waived if the property owner does not receive a property tax bill for the applicable tax year because the bill was mailed to an incorrect address. 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 21-27 as follows:
(35 ILCS 200/21-27)
Sec. 21-27. Waiver of interest penalty.
(a) On the recommendation of the county treasurer, the
county board may adopt a resolution under which an interest
penalty for the delinquent payment of taxes for any year that
otherwise would be imposed under Section 21-15, 21-20, or
21-25 shall be waived in the case of any person who meets all
of the following criteria:
(1) The person is determined eligible for a grant
under the Senior Citizens and Persons with Disabilities
Property Tax Relief Act with respect to the taxes for that
year.
(2) The person requests, in writing, on a form
approved by the county treasurer, a waiver of the interest
penalty, and the request is filed with the county
treasurer on or before the first day of the month that an
installment of taxes is due.
(3) The person pays the installment of taxes due, in

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full, on or before the third day of the month that the
installment is due.
(4) The county treasurer approves the request for a
waiver.
(b) With respect to property that qualifies as a
brownfield site under Section 58.2 of the Environmental
Protection Act, the county board, upon the recommendation of
the county treasurer, may adopt a resolution to waive an
interest penalty for the delinquent payment of taxes for any
year that otherwise would be imposed under Section 21-15,
21-20, or 21-25 if all of the following criteria are met:
(1) the property has delinquent taxes and an
outstanding interest penalty and the amount of that
interest penalty is so large as to, possibly, result in
all of the taxes becoming uncollectible;
(2) the property is part of a redevelopment plan of a
unit of local government and that unit of local government
does not oppose the waiver of the interest penalty;
(3) the redevelopment of the property will benefit the
public interest by remediating the brownfield
contamination;
(4) the taxpayer delivers to the county treasurer (i)
a written request for a waiver of the interest penalty, on
a form approved by the county treasurer, and (ii) a copy of
the redevelopment plan for the property;
(5) the taxpayer pays, in full, the amount of up to the

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amount of the first 2 installments of taxes due, to be held
in escrow pending the approval of the waiver, and enters
into an agreement with the county treasurer setting forth
a schedule for the payment of any remaining taxes due; and
(6) the county treasurer approves the request for a
waiver.
(c) For the 2019 taxable year (payable in 2020) only, the
county board of a county with fewer than 3,000,000 inhabitants
may adopt an ordinance or resolution under which some or all of
the interest penalty for the delinquent payment of any
installment other than the final installment of taxes for the
2019 taxable year that otherwise would be imposed under
Section 21-15, 21-20, or 21-25 shall be waived for all
taxpayers in the county, for a period of (i) 120 days after the
effective date of this amendatory Act of the 101st General
Assembly or (ii) until the first day of the first month during
which there is no longer a statewide COVID-19 public health
emergency, as evidenced by an effective disaster declaration
of the Governor covering all counties in the State.
(c) For the 2023 tax year and thereafter, the interest
penalty that would otherwise be imposed under Section 21-15,
21-20, or 21-25 for the delinquent payment of taxes shall be
waived if the property owner does not receive a property tax
bill for the applicable tax year because the bill was mailed to
an incorrect address.
(Source: P.A. 101-635, eff. 6-5-20.)

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Section 99. Effective date. This Act takes effect upon
becoming law.