Summary as Introduced
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.
Staff Analysis
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.
Senate Amendment 1: Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill with the following changes. Restores language requiring a recorder to be commissioned by the Governor. Restores a language repealing provisions on January 1, 2024 relating to mechanics lien demands and a referral pilot program. Provides that a recorder may waive the fee for reasonable requests for additional copies (rather than waive the fee for additional copies) if the recorder deems collecting the fee to be a burden to the county and waives the fee for all such requests. Provides that the recorder shall indorse on an instrument in writing that is recorded in the recorder's office the time when the instrument was accepted for recordation (rather than accepted or received for recordation). Makes other changes. Further amends the Counties Code. Adds nonstandard document predictable fees to the predictable fee schedules for recording deeds and other instruments. Makes changes relating to classification of documents for filing, procedures to increase a predictable fee, and certified and non-certified fees. Repeals the existing provisions regarding predictable fee schedules and nonstandard document fees. Effective January 1, 2024 (rather than immediately).
Senate Amendment 3:
Replaces everything after the enacting clause. 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.