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| 1 | AN ACT concerning revenue.
| ||||||||||||||||||||||||
| 2 | Be it enacted by the People of the State of Illinois,
| ||||||||||||||||||||||||
| 3 | represented in the General Assembly:
| ||||||||||||||||||||||||
| 4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||
| 5 | Sections 1-120, 2-45, 3-5, 8-35, 11-25, 17-20, 17-40, 31-5, and | ||||||||||||||||||||||||
| 6 | 31-15 as follows:
| ||||||||||||||||||||||||
| 7 | (35 ILCS 200/1-120)
| ||||||||||||||||||||||||
| 8 | Sec. 1-120. Property Index Number or Permanent Index | ||||||||||||||||||||||||
| 9 | Number; PIN. A number used to identify a
parcel of property for | ||||||||||||||||||||||||
| 10 | assessment and taxation purposes. The index number
shall | ||||||||||||||||||||||||
| 11 | constitute a sufficient description of the property to which it | ||||||||||||||||||||||||
| 12 | has been
assigned, wherever a description is required by this | ||||||||||||||||||||||||
| 13 | Code. "Property Index Number" and "Permanent Index Number" | ||||||||||||||||||||||||
| 14 | shall be construed to be interchangeable terms. | ||||||||||||||||||||||||
| 15 | Beginning January 1, 2020, all counties with less than | ||||||||||||||||||||||||
| 16 | 3,000,000 inhabitants shall use a uniform property index number | ||||||||||||||||||||||||
| 17 | system based on a format prescribed by the Department. The | ||||||||||||||||||||||||
| 18 | Department may adopt reasonable rules for the administration of | ||||||||||||||||||||||||
| 19 | this Section. | ||||||||||||||||||||||||
| 20 | The changes to this Section made by this amendatory Act of | ||||||||||||||||||||||||
| 21 | the 97th General Assembly shall be construed as being | ||||||||||||||||||||||||
| 22 | declaratory of existing law and not as a new enactment.
| ||||||||||||||||||||||||
| 23 | (Source: P.A. 97-557, eff. 7-1-12.)
| ||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | (35 ILCS 200/2-45)
| ||||||
| 2 | Sec. 2-45.
Selection and eligibility of township and | ||||||
| 3 | multi-township
assessors.
| ||||||
| 4 | (a) In all counties
under township organization, township | ||||||
| 5 | or multi-township assessors shall
be qualified as required by | ||||||
| 6 | subsections (b) through (d) of this Section and
shall be | ||||||
| 7 | elected as provided in this Code. Township or multi-township
| ||||||
| 8 | assessors shall enter upon their duties on January 1 following | ||||||
| 9 | their election,
and perform the duties of the office for 4 | ||||||
| 10 | years.
| ||||||
| 11 | (b) Beginning December 1, 1996, in any township or | ||||||
| 12 | multi-township
assessment
district not subject to the | ||||||
| 13 | requirements of subsections (c) or (d) of this
Section, no | ||||||
| 14 | person is eligible to file nomination papers or participate as | ||||||
| 15 | a
candidate in any caucus or primary or general election for, | ||||||
| 16 | or be appointed to
fill vacancies in, the office of township or | ||||||
| 17 | multi-township assessor, unless he
or she (i) has successfully | ||||||
| 18 | completed an introductory course in assessment
practices that | ||||||
| 19 | is approved by the Department; or (ii) possesses at least one | ||||||
| 20 | of
the qualifications listed in paragraphs (1) through (6) of
| ||||||
| 21 | subsection (c) of
this Section. The candidate cannot file | ||||||
| 22 | nominating papers or participate as a
candidate unless a copy | ||||||
| 23 | of the certificate of his or her qualifications from the | ||||||
| 24 | Department is
filed with the township clerk, board
of election | ||||||
| 25 | commissioners, or other appropriate authority as required by | ||||||
| |||||||
| |||||||
| 1 | the
Election Code. The candidate cannot be appointed to fill a | ||||||
| 2 | vacancy until he or
she has filed a copy of the certificate of | ||||||
| 3 | his or her qualifications
from the Department with the | ||||||
| 4 | appointing authority.
| ||||||
| 5 | (c) Beginning December 1, 1996, in a township or | ||||||
| 6 | multi-township assessment
district with $25,000,000 or more of | ||||||
| 7 | non-farm equalized assessed value or
$1,000,000 or more in | ||||||
| 8 | commercial and industrial equalized assessed value, no
person | ||||||
| 9 | is eligible to file nomination papers or participate as a | ||||||
| 10 | candidate in
any caucus or primary or general election for, or | ||||||
| 11 | be appointed to fill
vacancies in, the office of township or | ||||||
| 12 | multi-township assessor, unless he or
she possesses at least | ||||||
| 13 | one of the qualifications listed in paragraphs (1)
through (6) | ||||||
| 14 | of this subsection (c).
| ||||||
| 15 | (1) a currently active Certified Illinois Assessing | ||||||
| 16 | Officer designation certificate from the Illinois
Property | ||||||
| 17 | Assessment Institute with current additional 30 class | ||||||
| 18 | hours as
required for additional compensation under | ||||||
| 19 | Section 4-10;
| ||||||
| 20 | (2) (A) (Blank) A Certified Illinois Assessing Officer | ||||||
| 21 | certificate from the
Illinois Property Assessment | ||||||
| 22 | Institute with a minimum of 300 additional hours
of | ||||||
| 23 | successfully completed courses approved by the Department, | ||||||
| 24 | if at least 150
of the course hours required a written | ||||||
| 25 | examination; and
| ||||||
| 26 | (B) (Blank) within the 4 years preceding the election, | ||||||
| |||||||
| |||||||
| 1 | successful completion of
at least 15 class hours of | ||||||
| 2 | additional training in courses that must be approved
by the | ||||||
| 3 | Department, including but not limited to, assessment, | ||||||
| 4 | appraisal, or
computer courses, and that may be offered by | ||||||
| 5 | accredited universities, colleges,
or community colleges;
| ||||||
| 6 | (3) a Certified Assessment Evaluator designation from | ||||||
| 7 | the International
Association of Assessing Officers;
| ||||||
| 8 | (4) a currently active MAI, SREA, SRPA, SRA, or RM | ||||||
| 9 | designation certification as a Member of the Appraisal | ||||||
| 10 | Institute, Senior Real
Estate Analyst, or Senior Real | ||||||
| 11 | Property Appraiser from the Appraisal Institute
or its | ||||||
| 12 | predecessor organization;
| ||||||
| 13 | (5) a currently active professional designation by any | ||||||
| 14 | other appraisal or assessing
association approved by the | ||||||
| 15 | Department; or
| ||||||
| 16 | (6) (Blank). if the person has served as a township or | ||||||
| 17 | multi-township assessor for
12 years or more, a Certified | ||||||
| 18 | Illinois Assessing Official certificate from the
Illinois | ||||||
| 19 | Property Assessment Institute with a minimum of 360 | ||||||
| 20 | additional hours
of
successfully completed courses | ||||||
| 21 | approved by the Department, if at least 180 of
the
course | ||||||
| 22 | hours required a written examination.
| ||||||
| 23 | The candidate cannot file nominating papers or participate | ||||||
| 24 | as a candidate
unless a copy of the certificate of his or her
| ||||||
| 25 | qualifications from the Department is filed with the township | ||||||
| 26 | clerk, board
of election commissioners, or other appropriate | ||||||
| |||||||
| |||||||
| 1 | authority as required by the
Election Code. The candidate | ||||||
| 2 | cannot be appointed to fill a vacancy until he or
she has filed | ||||||
| 3 | a copy of the certificate of his or her qualifications
with the | ||||||
| 4 | appointing authority.
| ||||||
| 5 | (d) Beginning December 1, 2000, in a township or | ||||||
| 6 | multi-township assessment
district with more than $10,000,000 | ||||||
| 7 | and less than $25,000,000 of non-farm
equalized assessed value | ||||||
| 8 | and less than $1,000,000 in commercial and industrial
equalized | ||||||
| 9 | assessed value, no person who has previously been elected as | ||||||
| 10 | township
or multi-township assessor in any such township or | ||||||
| 11 | multi-township assessment
district is eligible to file | ||||||
| 12 | nomination papers or participate as a candidate
in any caucus | ||||||
| 13 | or primary or general election for the office of township or
| ||||||
| 14 | multi-township assessor, unless he or she possesses at least | ||||||
| 15 | one of the
qualifications
listed in paragraphs (1) through (6) | ||||||
| 16 | of subsection (c) of this
Section. The
candidate cannot file | ||||||
| 17 | nominating papers or participate as a candidate unless a
copy | ||||||
| 18 | of the certificate of his or her qualifications from the | ||||||
| 19 | Department is
filed with the township clerk, board of election
| ||||||
| 20 | commissioners, or other appropriate authority as required by | ||||||
| 21 | the Election Code.
| ||||||
| 22 | (e) If any person files nominating papers for candidacy for | ||||||
| 23 | the office
of township or multi-township assessor without also | ||||||
| 24 | filing a copy of the
certificate of his or her qualifications | ||||||
| 25 | from the Department as required by this Section, the clerk of | ||||||
| 26 | the township, the
board of election commissioners, or other | ||||||
| |||||||
| |||||||
| 1 | appropriate authority as required
by the Election Code shall | ||||||
| 2 | refuse to certify the name of the person
as a candidate to the | ||||||
| 3 | proper election officials.
| ||||||
| 4 | If no candidate for election meets the above qualifications | ||||||
| 5 | there shall
be no election and the town board of trustees or | ||||||
| 6 | multi-township board of
trustees shall appoint or contract with | ||||||
| 7 | a person under Section 2-60.
| ||||||
| 8 | As used in this Section only, "non-farm equalized assessed | ||||||
| 9 | value" means the
total equalized assessed value in the township | ||||||
| 10 | or multi-township assessment
district as reported to
the | ||||||
| 11 | Department under Section 18-225 after removal of homestead | ||||||
| 12 | exemptions, and
after removal of the equalized assessed value | ||||||
| 13 | reported as farm or minerals
to the Department under Section | ||||||
| 14 | 18-225.
| ||||||
| 15 | For purposes of this Section only, "file nomination papers" | ||||||
| 16 | also includes
having nomination papers filed on behalf of the | ||||||
| 17 | candidate by another person.
| ||||||
| 18 | (Source: P.A. 93-188, eff. 7-11-03.)
| ||||||
| 19 | (35 ILCS 200/3-5)
| ||||||
| 20 | Sec. 3-5. Supervisor of assessments. In counties with less | ||||||
| 21 | than 3,000,000
inhabitants and in which no county assessor has | ||||||
| 22 | been elected under Section
3-45, there shall be a county | ||||||
| 23 | supervisor of assessments, either appointed as
provided in this | ||||||
| 24 | Section, or elected.
| ||||||
| 25 | In counties with less than 3,000,000 inhabitants and not | ||||||
| |||||||
| |||||||
| 1 | having an elected
county assessor or an elected supervisor of | ||||||
| 2 | assessments, the office of
supervisor of assessments shall be | ||||||
| 3 | filled by appointment by the presiding
officer of the county | ||||||
| 4 | board with the advice and consent of the county board.
| ||||||
| 5 | To be eligible for appointment or to be eligible to file | ||||||
| 6 | nomination
papers or participate as a candidate in any primary | ||||||
| 7 | or general election
for, or be elected to, the office of | ||||||
| 8 | supervisor of assessments, or to enter
upon the duties of the | ||||||
| 9 | office, a person must possess one of the following
| ||||||
| 10 | qualifications as certified by the Department individual to the | ||||||
| 11 | county clerk:
| ||||||
| 12 | (1) A currently active Certified Illinois Assessing | ||||||
| 13 | Official designation certificate from the Illinois
| ||||||
| 14 | Property Assessment Institute, plus the additional | ||||||
| 15 | training required for
additional compensation under | ||||||
| 16 | Section 4-10.
| ||||||
| 17 | (2) A currently active Certified Assessment Evaluator | ||||||
| 18 | designation certificate from the International
Association | ||||||
| 19 | of Assessing Officers.
| ||||||
| 20 | (3) A currently active MAI, SREA, SRPA, SRA, or RM | ||||||
| 21 | designation from the Appraisal Institute Member of the | ||||||
| 22 | Appraisal Institute (MAI), Residential Member (RM),
Senior | ||||||
| 23 | Real Estate Analyst (SREA), Senior Real Property Analyst | ||||||
| 24 | (SRPA) or
Senior Residential Analyst (SRA) certificate | ||||||
| 25 | from the Appraisal Institute or
its predecessor | ||||||
| 26 | organizations.
| ||||||
| |||||||
| |||||||
| 1 | (4) If the person has served as a supervisor of | ||||||
| 2 | assessments for 12
years or more, a Certified Illinois | ||||||
| 3 | Assessing Official certificate
from the Illinois Property | ||||||
| 4 | Assessment Institute with a minimum of 360
additional hours | ||||||
| 5 | of
successfully completed courses approved by the | ||||||
| 6 | Department if at least 180 of
the course hours
required a | ||||||
| 7 | written examination.
| ||||||
| 8 | In addition, a person must have had at least 2 years' | ||||||
| 9 | experience in the field
of property sales, assessments, finance | ||||||
| 10 | or appraisals and must have passed an
examination conducted by | ||||||
| 11 | the Department to determine his or her competence to
hold the | ||||||
| 12 | office. The examination may be conducted by the Department at a
| ||||||
| 13 | convenient location in the county or region. Notice of the time | ||||||
| 14 | and place
shall be given by publication in a newspaper of | ||||||
| 15 | general circulation in the
counties and on the Department's | ||||||
| 16 | website, at least one week prior to the exam. The Department | ||||||
| 17 | shall certify to
the county board a list of the names and | ||||||
| 18 | scores of persons who pass the
examination. The Department may | ||||||
| 19 | provide by rule the maximum time that the name
of a person who | ||||||
| 20 | has passed the examination will be included on a list of
| ||||||
| 21 | persons eligible for appointment or election. The term of | ||||||
| 22 | office shall be 4
years from the date of appointment and until | ||||||
| 23 | a successor is appointed and
qualified.
| ||||||
| 24 | (Source: P.A. 92-667, eff. 7-16-02.)
| ||||||
| 25 | (35 ILCS 200/8-35)
| ||||||
| |||||||
| |||||||
| 1 | Sec. 8-35. Notification requirements; procedure on | ||||||
| 2 | protest.
| ||||||
| 3 | (a) Assessments made by the Department.
Upon completion of | ||||||
| 4 | its original assessments, the Department shall publish a
| ||||||
| 5 | complete list of the assessments on the Department's official | ||||||
| 6 | website. in the State "official newspaper." Any person
feeling | ||||||
| 7 | aggrieved by any such assessment may, within 10 days of the | ||||||
| 8 | date of
publication of the list, apply to the Department for a | ||||||
| 9 | review and correction of
that assessment. Upon review of the | ||||||
| 10 | assessment, the Department shall make any
correction as it | ||||||
| 11 | considers just.
| ||||||
| 12 | If review of an assessment has been made and notice has | ||||||
| 13 | been given of the
Department's
decision,
any party to the | ||||||
| 14 | proceeding who feels aggrieved by the decision, may file an
| ||||||
| 15 | application for hearing. The application shall be in writing | ||||||
| 16 | and shall be
filed with the Department within 20 days after | ||||||
| 17 | notice of the decision has been
given by certified mail. | ||||||
| 18 | Petitions for hearing shall state concisely the
mistakes | ||||||
| 19 | alleged to have been made or the new evidence to be presented.
| ||||||
| 20 | No action for the judicial review of any assessment
| ||||||
| 21 | decision of the Department shall be allowed unless the party | ||||||
| 22 | commencing
such action has filed an application for a hearing | ||||||
| 23 | and the Department
has acted upon the application.
| ||||||
| 24 | The extension of taxes on an assessment shall not be | ||||||
| 25 | delayed by any
proceeding under this Section. In cases where | ||||||
| 26 | the assessment is revised, the taxes extended upon the | ||||||
| |||||||
| |||||||
| 1 | assessment, or that part
of the taxes as may be appropriate, | ||||||
| 2 | shall be abated or, if already paid,
refunded.
| ||||||
| 3 | (b) Exemption decisions made by the Department. Notice of | ||||||
| 4 | each exemption
decision made by the Department under Section | ||||||
| 5 | 15-25, 16-70, or 16-130
shall be given by certified mail to the | ||||||
| 6 | applicant for exemption.
| ||||||
| 7 | If an exemption decision has been made by the Department | ||||||
| 8 | and notice has been
given of the Department's decision, any | ||||||
| 9 | party to the proceeding who feels
aggrieved by the decision may | ||||||
| 10 | file an application for hearing. The application
shall be in | ||||||
| 11 | writing and shall be filed with the Department within 60 days | ||||||
| 12 | after
notice of the decision has been given by certified mail. | ||||||
| 13 | Petitions for hearing
shall state concisely the mistakes | ||||||
| 14 | alleged to have been made or the new
evidence to be presented.
| ||||||
| 15 | If a petition for hearing is filed, the Department shall | ||||||
| 16 | reconsider the
exemption decision and shall grant any party to | ||||||
| 17 | the proceeding a hearing. As
soon as practical after the | ||||||
| 18 | reconsideration and hearing, the Department
shall issue a | ||||||
| 19 | notice of decision by mailing the notice by certified mail. The
| ||||||
| 20 | notice shall set forth the Department's findings of fact and | ||||||
| 21 | the basis of the
decision.
| ||||||
| 22 | Within 30 days after the mailing of a notice of decision, | ||||||
| 23 | any party to the
proceeding may file with the Director a | ||||||
| 24 | written request for rehearing in such
form as the Department | ||||||
| 25 | may by rule prescribe, setting forth the grounds on
which
| ||||||
| 26 | rehearing is requested. If rehearing or Departmental review is | ||||||
| |||||||
| |||||||
| 1 | granted, as
soon as practical after the rehearing or | ||||||
| 2 | Departmental review has been held,
the Department shall issue a | ||||||
| 3 | revised decision to the party or the party's legal
| ||||||
| 4 | representative as a result of the rehearing. The action of the | ||||||
| 5 | Department on a
petition for hearing shall become final the | ||||||
| 6 | later of (i) 30 days after issuance
of a notice of decision, if | ||||||
| 7 | no request for rehearing is made, or (ii) if a
timely request | ||||||
| 8 | for rehearing is made, upon the issuance of the denial of the
| ||||||
| 9 | request or the issuance of a notice of final decision.
| ||||||
| 10 | No action for the judicial review of any exemption decision | ||||||
| 11 | of the Department
shall be allowed unless the party commencing | ||||||
| 12 | the action has filed an
application for a hearing and the | ||||||
| 13 | Department has acted upon the application.
| ||||||
| 14 | The extension of taxes on an assessment shall not be | ||||||
| 15 | delayed by any
proceeding under this Section. In cases when the | ||||||
| 16 | exemption is granted, in
whole or in part, the taxes extended | ||||||
| 17 | upon the assessment, or that part of the
taxes as may be | ||||||
| 18 | appropriate, shall be abated or, if already paid, refunded.
| ||||||
| 19 | (Source: P.A. 92-658, eff. 7-16-02.)
| ||||||
| 20 | (35 ILCS 200/11-25)
| ||||||
| 21 | Sec. 11-25. Certification procedure. Application for a | ||||||
| 22 | pollution control
facility certificate shall be filed with the | ||||||
| 23 | Pollution Control Board in a
manner and form prescribed in | ||||||
| 24 | regulations issued by that board. The
application shall contain | ||||||
| 25 | appropriate and available descriptive information
concerning | ||||||
| |||||||
| |||||||
| 1 | anything claimed to be entitled in whole or in part to tax | ||||||
| 2 | treatment
as a pollution control facility. If it is found that | ||||||
| 3 | the claimed facility or
relevant portion thereof is a pollution | ||||||
| 4 | control facility as defined in Section
11-10, the Pollution | ||||||
| 5 | Control Board, acting through its Chairman or his or her
| ||||||
| 6 | specifically authorized delegate, shall enter a finding and | ||||||
| 7 | issue a certificate
to that effect. The certificate shall | ||||||
| 8 | require tax treatment as a pollution
control facility, but only | ||||||
| 9 | for the portion certified if only a portion is
certified. The | ||||||
| 10 | effective date of a certificate shall be the date of | ||||||
| 11 | recommendation by the Illinois Environmental Protection Agency | ||||||
| 12 | to the Illinois Pollution Control Board application
for the | ||||||
| 13 | certificate or the date of the construction of the facility, | ||||||
| 14 | whichever
is later.
| ||||||
| 15 | (Source: P.A. 100-201, eff. 8-18-17.)
| ||||||
| 16 | (35 ILCS 200/17-20)
| ||||||
| 17 | Sec. 17-20. Hearing on tentative equalization factor. The | ||||||
| 18 | Department
shall, after publishing its tentative equalization | ||||||
| 19 | factor and giving notice
of hearing to the public in a | ||||||
| 20 | newspaper of general circulation in the county and on the | ||||||
| 21 | Department's official website,
hold a hearing on its estimate | ||||||
| 22 | not less than 10 days nor more than 30 days from
the date of the | ||||||
| 23 | publication. The notice shall state the date and time of the
| ||||||
| 24 | hearing, which shall be held in either Chicago or Springfield, | ||||||
| 25 | the basis for
the estimate of the Department, and further | ||||||
| |||||||
| |||||||
| 1 | information as the Department may
prescribe. The Department | ||||||
| 2 | shall, after giving a hearing to all interested
parties and | ||||||
| 3 | opportunity for submitting testimony and evidence in support of | ||||||
| 4 | or
adverse to the estimate as the Department considers | ||||||
| 5 | requisite, either confirm
or revise the estimate so as to | ||||||
| 6 | correctly represent the considered judgment of
the Department | ||||||
| 7 | respecting the estimated percentage to be added to or deducted
| ||||||
| 8 | from the aggregate assessment of all locally assessed property | ||||||
| 9 | in the county
except property assessed under Sections 10-110 | ||||||
| 10 | through 10-140 or 10-170 through
10-200. Within 30 days after | ||||||
| 11 | the conclusion of the hearing the Department
shall mail to the | ||||||
| 12 | County Clerk, by certified mail, its determination with
respect | ||||||
| 13 | to such estimated percentage to be added to or deducted from | ||||||
| 14 | the
aggregate assessment.
| ||||||
| 15 | (Source: P.A. 91-555, eff. 1-1-00.)
| ||||||
| 16 | (35 ILCS 200/17-40)
| ||||||
| 17 | Sec. 17-40. Publication of final equalization factor. The | ||||||
| 18 | Department
shall publish in each county and on the Department's | ||||||
| 19 | official website the percentage and equalization factor | ||||||
| 20 | certified
to each county clerk under Section 17-30. If the | ||||||
| 21 | percentage differs from the
percentage derived from the initial | ||||||
| 22 | estimate certified under Section 17-15, a
statement as to the | ||||||
| 23 | basis for the final percentage shall also be published.
The | ||||||
| 24 | Department shall provide the statement to any member of the | ||||||
| 25 | public upon
request.
| ||||||
| |||||||
| |||||||
| 1 | (Source: P.A. 79-703; 88-455.)
| ||||||
| 2 | (35 ILCS 200/31-5)
| ||||||
| 3 | Sec. 31-5. Definitions. | ||||||
| 4 | "Affixed" means physically or electronically indicated.
| ||||||
| 5 | "Recordation" includes the issuance of
certificates of | ||||||
| 6 | title by Registrars of Title under the Registered Titles
| ||||||
| 7 | (Torrens) Act pursuant to the filing of deeds or trust | ||||||
| 8 | documents for that
purpose, as well as the recording of deeds | ||||||
| 9 | or trust documents by recorders.
| ||||||
| 10 | "Department" means the Department of Revenue.
| ||||||
| 11 | "Person" means any natural individual, firm, partnership, | ||||||
| 12 | association,
joint stock company, joint adventure, public or | ||||||
| 13 | private corporation, limited
liability company, or a receiver, | ||||||
| 14 | executor, trustee, guardian or other
representative appointed | ||||||
| 15 | by order of any court.
| ||||||
| 16 | "Revenue stamp" means physical, electronic, or alternative | ||||||
| 17 | indicia that indicates the amount of tax paid. Physical or | ||||||
| 18 | paper stamps shall be phased out and eliminated by December 31, | ||||||
| 19 | 2021. | ||||||
| 20 | "Value" means the amount of the full actual consideration | ||||||
| 21 | for the real
property or the beneficial interest in real | ||||||
| 22 | property located in Illinois, including the
amount of any lien | ||||||
| 23 | on the real property assumed by the transferee.
| ||||||
| 24 | "Trust document" means a document required to be recorded | ||||||
| 25 | under the Land
Trust Recordation and Transfer Tax Act and, | ||||||
| |||||||
| |||||||
| 1 | beginning June 1, 2005, also means any document relating to the | ||||||
| 2 | transfer of a taxable beneficial interest under this Article.
| ||||||
| 3 | "Beneficial interest" includes, but is not limited to:
| ||||||
| 4 | (1) the beneficial interest in an Illinois land trust;
| ||||||
| 5 | (2) the lessee interest in a ground lease (including | ||||||
| 6 | any interest of the
lessee in the related improvements) | ||||||
| 7 | that provides for a term of 30 or more
years
when all | ||||||
| 8 | options to renew or extend are included, whether or not any | ||||||
| 9 | portion of
the term has expired; or
| ||||||
| 10 | (3) the indirect interest in real property as reflected | ||||||
| 11 | by a controlling
interest in a real estate entity.
| ||||||
| 12 | "Controlling interest" means more than 50% of the
fair
| ||||||
| 13 | market value of all ownership interests or beneficial interests | ||||||
| 14 | in a real
estate entity.
| ||||||
| 15 | "Real estate entity" means any person
including, but not
| ||||||
| 16 | limited to, any partnership, corporation, limited liability | ||||||
| 17 | company, trust,
other entity, or
multi-tiered
entity, that | ||||||
| 18 | exists or acts substantially for the purpose of holding | ||||||
| 19 | directly
or indirectly title to or
beneficial interest in real | ||||||
| 20 | property.
There is a rebuttable presumption
that
an entity is a | ||||||
| 21 | real estate entity if it owns, directly or indirectly, real
| ||||||
| 22 | property
having a fair market value greater than 75% of the | ||||||
| 23 | total fair market
value of all of the
entity's assets, | ||||||
| 24 | determined without deduction for any mortgage, lien, or
| ||||||
| 25 | encumbrance.
| ||||||
| 26 | (Source: P.A. 98-929, eff. 8-15-14.)
| ||||||
| |||||||
| |||||||
| 1 | (35 ILCS 200/31-15)
| ||||||
| 2 | Sec. 31-15. Collection of tax. | ||||||
| 3 | (a) Paper revenue stamps. The tax shall be collected by the | ||||||
| 4 | recorder
or registrar of titles of the county in which the | ||||||
| 5 | property is situated through the sale of revenue
stamps, the | ||||||
| 6 | design, denominations and form of which shall be prescribed by | ||||||
| 7 | the
Department. The revenue
stamps shall be sold by the | ||||||
| 8 | Department to the recorder or registrar
of titles who shall | ||||||
| 9 | cause them to be sold for the purposes prescribed.
The | ||||||
| 10 | Department shall charge at a rate of 50¢ per $500 of value in
| ||||||
| 11 | units of not less than $500. The recorder or registrar of | ||||||
| 12 | titles of the several
counties shall sell the revenue stamps at | ||||||
| 13 | a rate of 50¢ per $500 of
value or fraction of $500. The | ||||||
| 14 | recorder or registrar of titles may use the
proceeds for the | ||||||
| 15 | purchase of revenue stamps from the Department. The Department | ||||||
| 16 | must establish a system to allow the recorder or registrar
of | ||||||
| 17 | titles to purchase the revenue stamps electronically and must | ||||||
| 18 | deliver the electronically purchased stamps to the recorder or | ||||||
| 19 | registrar
of titles.
Physical or paper issued stamps shall be | ||||||
| 20 | phased out and eliminated by December 31, 2021, and, on and | ||||||
| 21 | after that date, all counties are required to issue an | ||||||
| 22 | electronic stamp or an alternative indicia that indicates the | ||||||
| 23 | amount of the tax paid.
| ||||||
| 24 | (b) Electronic revenue stamp or alternative indicia. If the | ||||||
| 25 | recorder or registrar of titles uses an electronic revenue | ||||||
| |||||||
| |||||||
| 1 | stamp or alternative indicia, the recorder or registrar of | ||||||
| 2 | titles shall electronically file a return within an electronic | ||||||
| 3 | system required by the Department and electronically remit the | ||||||
| 4 | tax to the Department through an ACH credit on or before the | ||||||
| 5 | 10th day of the month following the month in which the tax was | ||||||
| 6 | required to be collected. The return shall disclose the tax | ||||||
| 7 | collected and other information that the Department may | ||||||
| 8 | reasonably require. The return shall be filed using an | ||||||
| 9 | electronic a format prescribed by the Department through the | ||||||
| 10 | electronic system designated by the Department. | ||||||
| 11 | If a return is not filed or the tax is not fully paid as | ||||||
| 12 | required under this Section within 15 days of the required time | ||||||
| 13 | period, the Department may eliminate the recorder or registrar | ||||||
| 14 | of titles' ability to electronically file its returns and | ||||||
| 15 | electronically remit the tax until such time as the recorder or | ||||||
| 16 | registrar of titles fully remits the return and tax amount due. | ||||||
| 17 | (Source: P.A. 98-929, eff. 8-15-14.)
| ||||||
| 18 | Section 10. The State Tax Lien Registration Act is amended | ||||||
| 19 | by changing Sections 1-5, 1-10, 1-15, and 1-30 as follows:
| ||||||
| 20 | (35 ILCS 750/1-5)
| ||||||
| 21 | Sec. 1-5. Purpose. | ||||||
| 22 | (a) The purpose of this Act is to provide a uniform | ||||||
| 23 | statewide system for filing notices of tax liens that are in | ||||||
| 24 | favor of or enforced by the Department. The Department shall | ||||||
| |||||||
| |||||||
| 1 | maintain the system. | ||||||
| 2 | (b) The scope of this Act is limited to tax liens in real | ||||||
| 3 | property and personal property, tangible and intangible, of | ||||||
| 4 | taxpayers or other persons against whom the Department has | ||||||
| 5 | liens pursuant to law for unpaid final tax liabilities | ||||||
| 6 | administered by the Department or from liens filed for deferred | ||||||
| 7 | property taxes pursuant to participation in the program under | ||||||
| 8 | the Senior Citizens Real Estate Tax Deferral Act. | ||||||
| 9 | (c) Nothing in this Act shall be construed to invalidate | ||||||
| 10 | any lien filed by the Department with a county recorder of | ||||||
| 11 | deeds prior to the effective date of this Act.
| ||||||
| 12 | (Source: P.A. 100-22, eff. 1-1-18.)
| ||||||
| 13 | (35 ILCS 750/1-10)
| ||||||
| 14 | Sec. 1-10. Definitions. | ||||||
| 15 | "Debtor" means a taxpayer or other person against whom | ||||||
| 16 | there is an unpaid final tax liability collectible by the | ||||||
| 17 | Department, including, but not limited to, a person who has an | ||||||
| 18 | unpaid liability from deferred property taxes through | ||||||
| 19 | participation in the Senior Citizens Real Estate Tax Deferral | ||||||
| 20 | Act. | ||||||
| 21 | "Department" means the Department of Revenue. | ||||||
| 22 | "Final tax liability" means any State tax, fee, penalty, or | ||||||
| 23 | interest owed by a person to the Department where the | ||||||
| 24 | assessment of the liability is not subject to any further | ||||||
| 25 | timely filed administrative or judicial review. | ||||||
| |||||||
| |||||||
| 1 | "Last-known address of the debtor" means the address of the | ||||||
| 2 | debtor appearing in the records of the Department at the time | ||||||
| 3 | the notice of tax lien is filed in the registry. | ||||||
| 4 | "Person" means any natural individual, firm, partnership, | ||||||
| 5 | association, joint stock company, joint adventure, public or | ||||||
| 6 | private corporation, limited liability company, or a receiver, | ||||||
| 7 | executor, trustee, guardian or other representative appointed | ||||||
| 8 | by order of any court. | ||||||
| 9 | "Registry" or "State Tax Lien Registry" means the public | ||||||
| 10 | database maintained by the Department wherein tax liens are | ||||||
| 11 | filed in favor of and enforced by the Department.
| ||||||
| 12 | (Source: P.A. 100-22, eff. 1-1-18.)
| ||||||
| 13 | (35 ILCS 750/1-15)
| ||||||
| 14 | Sec. 1-15. Registry established. | ||||||
| 15 | (a) The Department shall establish and maintain a public | ||||||
| 16 | database known as the State Tax Lien Registry. If any person | ||||||
| 17 | neglects or refuses to pay any final tax liability, the | ||||||
| 18 | Department may file in the registry a notice of tax lien within | ||||||
| 19 | 3 years from the date of the final tax liability. The | ||||||
| 20 | Department shall also file in the registry a notice of tax lien | ||||||
| 21 | for each tax year wherein a taxpayer has deferred property | ||||||
| 22 | taxes through the Senior Citizen Real Estate Tax Deferral Act | ||||||
| 23 | indicating the amount of the real estate taxes deferred for the | ||||||
| 24 | respective tax year. | ||||||
| 25 | (b) The notice of tax lien file shall include: | ||||||
| |||||||
| |||||||
| 1 | (1) the name and last-known address of the debtor, | ||||||
| 2 | including the parcel identification number and address for | ||||||
| 3 | any property wherein a taxpayer has deferred property taxes | ||||||
| 4 | through the Senior Citizen Real Estate Deferral Act; | ||||||
| 5 | (2) the name and address of the Department; | ||||||
| 6 | (3) the tax lien number assigned to the lien by the | ||||||
| 7 | Department; and | ||||||
| 8 | (4) the basis for the tax lien, including, but not | ||||||
| 9 | limited to, the amount owed by the debtor as of the date of | ||||||
| 10 | filing in the tax lien registry.
| ||||||
| 11 | (Source: P.A. 100-22, eff. 1-1-18.)
| ||||||
| 12 | (35 ILCS 750/1-30)
| ||||||
| 13 | Sec. 1-30. Registry format. | ||||||
| 14 | (a) The Department shall maintain notices of tax liens | ||||||
| 15 | filed in the registry after the effective date of this Act in | ||||||
| 16 | its information management system in a form that permits the | ||||||
| 17 | information to be readily accessible in an electronic form | ||||||
| 18 | through the Internet and to be reduced to printed form. The | ||||||
| 19 | electronic and printed form shall include the following | ||||||
| 20 | information: | ||||||
| 21 | (1) the name of the taxpayer; | ||||||
| 22 | (1.5) the address and parcel identification number for | ||||||
| 23 | any property wherein a taxpayer has deferred property taxes | ||||||
| 24 | through the Senior Citizen Real Estate Tax Deferral Act; | ||||||
| 25 | (2) the name and address of the Department; | ||||||
| |||||||
| |||||||
| 1 | (3) the tax lien number assigned to the lien by the | ||||||
| 2 | Department; | ||||||
| 3 | (4) the amount of the taxes, penalties, interest, and | ||||||
| 4 | fees indicated due on the notice of tax lien received from | ||||||
| 5 | the Department; and | ||||||
| 6 | (5) the date and time of filing. | ||||||
| 7 | (b) Information in the registry shall be searchable by name | ||||||
| 8 | of debtor or by tax lien number. The Department shall not | ||||||
| 9 | charge for access to information in the registry. | ||||||
| 10 | (c) The Department is authorized to sell at bulk the | ||||||
| 11 | information appearing on the tax lien registry. In selling the | ||||||
| 12 | information, the Department shall adopt rules governing the | ||||||
| 13 | process by which the information will be sold and the media or | ||||||
| 14 | method by which it will be available to the purchaser and shall | ||||||
| 15 | set a price for the information that will at least cover the | ||||||
| 16 | cost of producing the information. The proceeds from the sale | ||||||
| 17 | of bulk information shall be retained by the Department and | ||||||
| 18 | used to cover its cost to produce the information sold and to | ||||||
| 19 | maintain the registry. | ||||||
| 20 | (d) Registry information, whether accessed by name of | ||||||
| 21 | debtor or by tax lien number at no charge, through a bulk sale | ||||||
| 22 | of information, or by other means, shall not be used for | ||||||
| 23 | survey, marketing, or solicitation purposes. Survey, | ||||||
| 24 | marketing, or solicitation purpose does not include any action | ||||||
| 25 | by the Department or its authorized agent to collect a debt | ||||||
| 26 | represented by a tax lien appearing in the registry. The | ||||||
| |||||||
| |||||||
| 1 | Attorney General may bring an action in any court of competent | ||||||
| 2 | jurisdiction to enjoin the unlawful use of registry information | ||||||
| 3 | for survey, marketing, or solicitation purposes and to recover | ||||||
| 4 | the cost of such action, including reasonable attorney's fees.
| ||||||
| 5 | (Source: P.A. 100-22, eff. 1-1-18.)
| ||||||
| 6 | Section 15. The Senior Citizens Real Estate Tax Deferral | ||||||
| 7 | Act is amended by changing Section 4 as follows:
| ||||||
| 8 | (320 ILCS 30/4) (from Ch. 67 1/2, par. 454)
| ||||||
| 9 | Sec. 4.
In the case of each tax deferral and recovery | ||||||
| 10 | agreement
entered into between the collector and the owner or | ||||||
| 11 | owners of
qualifying property, the collector shall notify the | ||||||
| 12 | Department forthwith cause to
be recorded with the recorder of | ||||||
| 13 | the county in
which the qualifying property is located along | ||||||
| 14 | with a statement of their
action which shall constitute a lien | ||||||
| 15 | upon the real estate and improvements
thereon covered by such | ||||||
| 16 | agreement for such taxes as have been deferred
under the | ||||||
| 17 | provisions of this Act, plus accrued interest as provided for | ||||||
| 18 | by
Section 3.
The Department shall then file a lien pursuant to | ||||||
| 19 | the State Tax Lien Registration Act for the tax year, parcel | ||||||
| 20 | number, and amount deferred for each tax deferral and recovery | ||||||
| 21 | agreement between the taxpayer and the respective county. In | ||||||
| 22 | the case of a dwelling unit in a multidwelling building that is | ||||||
| 23 | owned and
operated as a cooperative, the lien shall be upon | ||||||
| 24 | only that portion of the real
estate that constitutes a | ||||||
| ||||||||||||||||||||||||||
| ||||||||||||||||||||||||||
| 1 | homestead exemption occupied by the taxpayer.
The statement | |||||||||||||||||||||||||
| 2 | shall name the owner or owners and shall include a
description | |||||||||||||||||||||||||
| 3 | of the real estate adequate for identification. The filing fee
| |||||||||||||||||||||||||
| 4 | for such statement shall be paid by the county or other unit of | |||||||||||||||||||||||||
| 5 | local
government and shall be added to and become a part of the | |||||||||||||||||||||||||
| 6 | deferred taxes due.
| |||||||||||||||||||||||||
| 7 | (Source: P.A. 88-268.)
| |||||||||||||||||||||||||
| 8 | Section 99. Effective date. This Act takes effect upon | |||||||||||||||||||||||||
| 9 | becoming law.
| |||||||||||||||||||||||||
| ||||||||||||||||||||||||||