Bill Text: IL HB1238 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that each county treasurer in a county with 3,000,000 or more inhabitants shall operate an installment payment program to allow delinquent property taxes due from current and prior years to be paid in monthly installments. Provides that the taxpayer must enter into the installment payment agreement before the date of the annual tax sale at which the delinquent taxes are sold. Effective immediately.

Spectrum: Partisan Bill (Democrat 8-0)

Status: (Introduced) 2023-03-10 - House Committee Amendment No. 1 Rule 19(c) / Re-referred to Rules Committee [HB1238 Detail]

Download: Illinois-2023-HB1238-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1238 Introduced , by Rep. Debbie Meyers-Martin SYNOPSIS AS INTRODUCED:
35 ILCS 200/21-28 new
35 ILCS 200/21-190
Amends the Property Tax Code. Provides that each county treasurer in a county with 3,000,000 or more inhabitants shall operate an installment payment program to allow delinquent property taxes due from current and prior years to be paid in monthly installments. Provides that the taxpayer must enter into the installment payment agreement before the date of the annual tax sale at which the delinquent taxes are sold. 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 21-190 and by adding Section 21-28 as follows:
(35 ILCS 200/21-28 new)
Sec. 21-28. Installment payment program for delinquent
taxes; counties of 3,000,000 or more.
(a) By January 1, 2024, each county treasurer in a county
with 3,000,000 or more inhabitants shall operate an
installment payment program to allow delinquent property taxes
due from current and prior years to be paid in monthly
installments. Taxpayers that receive or are deemed eligible
for the general homestead exemption under Section 15-175 for
property with 6 or fewer residential units are eligible to
participate in the program with respect to that property.
Eligible taxpayers may not enter into an installment payment
agreement through a program established under this Section on
or after the date of the annual tax sale at which the
delinquent taxes would otherwise be sold.
(b) The county treasurer, or the county board by adoption
of a resolution or ordinance, shall develop and make the
following information about the installment payment program

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publicly available:
(1) taxpayer notices described in subsection (c);
(2) eligibility and application requirements;
(3) minimum payment requirements;
(4) rules and procedures for a taxpayer to remain in
good standing for purposes of the program;
(5) rules and procedures for terminating a taxpayer's
eligibility for the program; and
(6) any other policies, procedures and materials
necessary for implementation and oversight of the program.
(c) The county treasurer shall provide an annual notice
about program application procedures and program requirements
to taxpayers that are eligible to apply for or to continue
participating in the installment payment program under this
Section.
(d) Minimum payment requirements within any 12-month
period shall not to exceed one-third of the total amount of
delinquent taxes currently due.
(e) Eligible taxpayers who successfully complete their
payment plan within the agreed upon time period shall be
eligible to have their interest payments waived or refunded as
determined by payment plan rules and procedures.
(f) In developing the installment payment program, the
county treasurer shall obtain input from community-based
organizations working with low-income homeowners and other
stakeholders.

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(35 ILCS 200/21-190)
Sec. 21-190. Entry of judgment for sale. If judgment is
rendered against any property for any tax or, in counties with
3,000,000 or more inhabitants, for any tax or special
assessment, the county collector shall, after publishing a
notice for sale in compliance with the requirements of
Sections 21-110 and 21-115 or 21-120, proceed to offer the
property for sale pursuant to the judgment. However, in the
case of an appeal from the judgment, if the party, when filing
notice of appeal deposits with the county collector the amount
of the judgment and costs, the collector shall not sell the
property until the appeal is disposed of. However, property
shall not be offered for sale if the taxpayer has entered into
an installment payment agreement under an installment payment
program established under Section 21-28 and is in good
standing under the agreement.
(Source: P.A. 79-451; 88-455.)
Section 99. Effective date. This Act takes effect upon
becoming law.