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MBH, P.C. Partner Successfully Works To Amend A Section Of The Illinois Property Tax Code 

Published on: April 17, 2024 | Categorized as: MBH, P.C. News

35 ILCS 200/14-15 (d) changes

(d) The time limitation of subsection (c) shall not apply to a certificate of error correcting an assessment to $1, under Section 10-35, on a parcel that a subdivision or planned development has acquired by adverse possession, if during the tax year for which the certificate is executed the subdivision, Association, or planned development used the parcel as common area, as defined in Section 10-35, and if application for the certificate of error is made prior to December 1, 1997.

In the 2024 Spring session of the 103rd General Assembly, Daniel J. Heywood worked to amend the above referenced section of Illinois Property Tax Code (PTC).  House Bill 4125 passed both chambers of the Illinois legislature on May 15, 2024.  The new law will function to allow the three-year time limitation for Assessors to grant Certificates of Error under 35 ILCS 200/14-15(c) to be removed if the underlying parcel is in fact common area under 35 ILCS 200/10-35.  These changes will quash any open item tax liability going back the 20 years that property taxes are collectible in Illinois under 35 ILCS 710/1.  These changes to the existing law will benefit qualifying associations but will also benefit governmental agencies involved in the property tax process by eliminating redundancies and festering open item tax bills.

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