WeVote
Log In

Bill

Bill

SB 3158

PROP TX-PROBATE

104th Regular Session Introduced by Steve McClure

The bill allows waiving interest and penalties on delinquent property taxes for property in a decedent’s probate estate, if the estate representative gets a county treasurer waiver

Rule 3-9(a) / Re-referred to Assignments
0
WeVote Research Nonpartisan
Bill Summary · SB 3158

Summary of SB 3158 (104th General Assembly, Illinois)

Purpose and intent

SB 3158 amends the Illinois Property Tax Code to clarify and extend waiver provisions related to interest and penalties on delinquent property taxes. The bill adds a specific provision addressing property that is part of a decedent’s probate estate, allowing a waiver of interest and penalties if the estate representative applies for and is granted a waiver by the county treasurer. The waiver would cover delinquent taxes from the decedent’s death until the earlier of the property’s sale/transfer/conveyance or the estate’s closure.

Key provisions

  • Section being amended: 35 ILCS 200/21-27 (Waiver of interest penalty).
  • General waiver framework (existing text retained):
    • The county board may approve waivers of interest penalties for delinquent taxes in certain cases, upon: 1) Eligibility for a Senior Citizens and Persons with Disabilities Property Tax Relief Act grant. 2) Written waiver request filed with the county treasurer by a specified deadline (first day of the month when an installment is due). 3) Payment of the installment in full by the third day of the due month. 4) County treasurer approval.
  • Brownfield property waiver (Section 58.2 Environmental Protection Act), enhanced set of criteria for waivers tied to brownfield redevelopment, including escrow arrangements and redevelopment plan requirements (subject to county treasurer approval).
  • Special 2019-year provision (temporary for counties under 3,000,000 population): Allows a county to waive some or all interest penalties for the 2019 tax year under certain COVID-19-related conditions.
  • New decedent probate estate provision (newly inserted language):
    • No interest or penalties shall be imposed on delinquent taxes for property that is included in a decedent’s probate estate at the time of delinquency, if the decedent’s estate representative applies for a waiver with the county treasurer and is granted the waiver.
    • The waiver applies from the date of the decedent’s death until the earlier of:
    • the date the property is sold, transferred, or conveyed, or
    • the date the estate is closed.

Who would be affected

  • Property owners whose property is part of a decedent’s probate estate and experiences delinquent taxes.
  • Estate representatives (personal representatives/executors) who manage probate-related tax matters and seek waivers.
  • County treasurers and county boards administering waivers under Section 21-27 (including brownfield and COVID-era provisions).
  • Individuals eligible for Senior Citizens and Persons with Disabilities Property Tax Relief Act benefits (in the general waiver framework).

Procedural and timeline considerations

  • The decedent probate estate waiver requires a written waiver request filed with the county treasurer.
  • The waiver, if granted, begins on the decedent’s date of death and ends at the earlier of sale/transfer/conveyance or estate closure.
  • For general waivers, timing requires:
    • Eligibility determination under the Senior Citizens and Persons with Disabilities Act.
    • Timely filing of waiver request (by the first day of the month in which an installment is due).
    • Full payment of the installment by the third day of the due month.
    • County treasurer approval.
  • Existing or concurrent waivers for brownfield sites and for 2019 COVID-era provisions remain as reference points within the statute.

Notable details

  • The bill explicitly links waivers to the decedent’s probate estate, adding a specialized mechanism to prevent interest and penalties during probate.
  • The scope mirrors existing waiver structures but tailors the timing and eligibility to probate situations, potentially easing tax burdens on estates during administration.

If you’d like, I can provide a side-by-side comparison with the current statute to highlight every cross-reference and effect.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.