Bill Text: IL SB2542 | 2019-2020 | 101st General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that, if a tax objection complaint has been filed, or when a petition filed with the Property Tax Appeal Board remains pending at the time the tax is due, the taxpayer may elect to (i) pay all of the tax due or (ii) pay the amount of tax due for the immediately preceding tax year. Contains provisions requiring the taxpayer to notify all taxing districts if the taxpayer elects to make a partial payment.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2021-01-13 - Session Sine Die [SB2542 Detail]

Download: Illinois-2019-SB2542-Introduced.html

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101ST GENERAL ASSEMBLY State of Illinois 2019 and 2020 SB2542 Introduced 1/29/2020, by Sen. Emil Jones, III SYNOPSIS AS INTRODUCED:
35 ILCS 200/16-160
35 ILCS 200/21-387 new
35 ILCS 200/23-5
35 ILCS 200/23-7 new
35 ILCS 200/23-20
Amends the Property Tax Code. Provides that, if a tax objection complaint has been filed, or when a petition filed with the Property Tax Appeal Board remains pending at the time the tax is due, the taxpayer may elect to (i) pay all of the tax due or (ii) pay the amount of tax due for the immediately preceding tax year. Contains provisions requiring the taxpayer to notify all taxing districts if the taxpayer elects to make a partial payment.
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FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
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
Sections 16-160, 23-5, and 23-20 and by adding Sections 21-387
and 23-7 as follows:
(35 ILCS 200/16-160)
Sec. 16-160. Property Tax Appeal Board; process. In
counties with 3,000,000 or more inhabitants, beginning with
assessments made for the 1996 assessment year for residential
property of 6 units or less and beginning with assessments made
for the 1997 assessment year for all other property, and for
all property in any county other than a county with 3,000,000
or more inhabitants, any taxpayer dissatisfied with the
decision of a board of review or board of appeals as such
decision pertains to the assessment of his or her property for
taxation purposes, or any taxing body that has an interest in
the decision of the board of review or board of appeals on an
assessment made by any local assessment officer, may, (i) in
counties with less than 3,000,000 inhabitants within 30 days
after the date of written notice of the decision of the board
of review or (ii) in assessment year 1999 and thereafter in
counties with 3,000,000 or more inhabitants within 30 days

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after the date of the board of review notice or within 30 days
after the date that the board of review transmits to the county
assessor pursuant to Section 16-125 its final action on the
township in which the property is located, whichever is later,
appeal the decision to the Property Tax Appeal Board for
review. In any appeal where the board of review or board of
appeals has given written notice of the hearing to the taxpayer
30 days before the hearing, failure to appear at the board of
review or board of appeals hearing shall be grounds for
dismissal of the appeal unless a continuance is granted to the
taxpayer. If an appeal is dismissed for failure to appear at a
board of review or board of appeals hearing, the Property Tax
Appeal Board shall have no jurisdiction to hear any subsequent
appeal on that taxpayer's complaint. Such taxpayer or taxing
body, hereinafter called the appellant, shall file a petition
with the clerk of the Property Tax Appeal Board, setting forth
the facts upon which he or she bases the objection, together
with a statement of the contentions of law which he or she
desires to raise, and the relief requested. If a taxpayer
elects to make a partial payment of the tax due, as provided in
Section 21-387, the taxpayer shall notify all taxing districts
listed on the last available tax bill of the taxpayer's intent
to pay the amount of tax due for the immediately preceding tax
year or the amount of tax due for the year in which the appeal
is made, minus the amount of tax attributable to any portion of
the amount of the requested reduction in assessed valuation. If

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a petition is filed by a taxpayer, the taxpayer is precluded
from filing objections based upon valuation, as may otherwise
be permitted by Sections 21-175 and 23-5. However, any taxpayer
not satisfied with the decision of the board of review or board
of appeals as such decision pertains to the assessment of his
or her property need not appeal the decision to the Property
Tax Appeal Board before seeking relief in the courts. The
changes made by this amendatory Act of the 91st General
Assembly shall be effective beginning with the 1999 assessment
year.
(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
(35 ILCS 200/21-387 new)
Sec. 21-387. Partial payment of tax due. Beginning with the
2022 tax year, when a petition filed by a taxpayer pursuant to
Section 16-160 of this Code remains pending at the time the tax
is due, the taxpayer may elect to (i) pay all of the tax due or
(ii) pay the amount of tax due for the immediately preceding
tax year. If the tax due for the immediately preceding tax year
exceeds the amount of tax due for the year in which the
petition is filed, the taxpayer may elect to pay the amount of
tax due for the year in which the petition is filed minus the
amount attributable to any portion of the amount of the
requested reduction in assessed valuation.
(35 ILCS 200/23-5)

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Sec. 23-5. Payment under protest. Except as provided in
Section 23-7, beginning Beginning with the 1994 tax year in
counties with 3,000,000 or more inhabitants, and beginning with
the 1995 tax year in all other counties, if any person desires
to object to all or any part of a property tax for any year, for
any reason other than that the property is exempt from
taxation, he or she shall pay all of the tax due within 60 days
from the first penalty date of the final installment of taxes
for that year. Whenever taxes are paid in compliance with this
Section and a tax objection complaint is filed in compliance
with Section 23-10, 100% of the taxes shall be deemed paid
under protest without the filing of a separate letter of
protest with the county collector.
(Source: P.A. 88-455; 89-126, eff. 7-1195.)
(35 ILCS 200/23-7 new)
Sec. 23-7. Partial payment of tax due. Beginning with the
2022 tax year, if a taxpayer objects to all or any part of a
property tax for any year based on an assessment, the taxpayer
may elect to (i) pay all of the tax due or (ii) pay the amount
of tax due for the immediately preceding tax year. If the tax
due for the immediately preceding tax year exceeds the amount
of tax due for the year for which the tax objection complaint
will be filed in compliance with Section 23-10, the taxpayer
may elect to pay the amount of tax due for the year in which the
tax objection complaint will be filed, minus the amount

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attributable to any portion of the amount of the requested
reduction in assessed valuation. If a taxpayer elects to make a
partial payment of the tax due, the taxpayer shall notify all
taxing districts listed on the current tax bill of the amount
paid. Payment shall be made within 60 days from the first
penalty date of the final installment of taxes for the year for
which a tax objection complaint will be filed.
(35 ILCS 200/23-20)
Sec. 23-20. Effect of protested payments; refunds. No
protest shall prevent or be a cause of delay in the
distribution of tax collections to the taxing districts of any
taxes collected which were not paid under protest. If the final
order of the Property Tax Appeal Board or of a court results in
a refund to the taxpayer, refunds shall be made by the
collector from funds remaining in the Protest Fund until such
funds are exhausted and thereafter from the next funds
collected after entry of the final order until full payment of
the refund and interest thereon has been made. Interest from
the date of payment, regardless of whether the payment was made
before the effective date of this amendatory Act of 1997, or
from the date payment is due, whichever is later, to the date
of refund shall also be paid to the taxpayer at the annual rate
of the lesser of (i) 5% or (ii) the percentage increase in the
Consumer Price Index For All Urban Consumers during the
12-month calendar year preceding the levy year for which the

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refund was made, as published by the federal Bureau of Labor
Statistics. If the final order of the Property Tax Appeal Board
or of a court results in a payment due, the taxpayer shall pay
the amount due and interest thereon. Interest shall accrue from
the date payment was made in accordance with Section 21 –387 or
Section 23 –7 to the date payment, as ordered by the Property
Tax Appeal Board or a court, is made at the annual rate of the
lesser of (i) 5% or (ii) the percentage increase in the
Consumer Price Index for All Urban Consumers, as issued by the
United states Department of Labor, Bureau of Labor Statistics,
during the 12-month calendar year preceding the levy year for
which the payment is made.
(Source: P.A. 94-558, eff. 1-1-06.)