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HB 3471

Relating to performance audits; prescribing an effective date.

2025 Regular Session Introduced by Christine Drazan and 1 co-sponsor

Extends erroneous-exemption rules to low‑income senior freeze errors in counties under 3M population, with notices, liens, and cure options starting 2026.

In committee upon adjournment.
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Bill Summary · HB 3471

HB 3471 — Summary (Property Tax Code: erroneous homestead exemptions)

Status: In committee upon adjournment (last action 2025-06-28)
Introduced: Feb 18, 2025 (Rep. Mary Gill) — Bill amends 35 ILCS 200/9-275 (Property Tax Code)
Effective date: Immediate; substantive change applies to taxable years 2026 and thereafter

Purpose / Intent

HB 3471 clarifies and expands the Property Tax Code’s rules for handling “erroneous homestead exemptions.” Specifically, beginning with taxable year 2026, the bill makes the Code’s erroneous-exemption procedures apply to persons who received an erroneous low‑income senior citizens assessment freeze homestead exemption in counties with fewer than 3,000,000 inhabitants. In short: it extends certain collection, notice, and relief rules beyond the largest county (Cook) to cover this particular exemption in smaller counties.

Key provisions

  • Amends Section 9-275 (Erroneous homestead exemptions) to add application to erroneous low-income senior citizens assessment freeze exemptions in counties with less than 3,000,000 inhabitants for taxable years 2026+.
  • Retains/clarifies existing definitions and mechanics in Section 9-275:
    • Defines “erroneous homestead exemption,” “erroneous exemption principal amount” (the tax difference billed vs. what would have been billed), and “taxpayer.”
    • Prescribes notice procedures (notice of discovery; notice of intent to record lien) and timelines for collection.
    • Provides a 60-day grace period after assessment notice: if a taxpayer notifies the chief county assessment officer and pays the principal plus interest, penalties under subsection (f) will be waived for that exemption.
    • Describes circumstances under which a county assessment officer may record a lien for unpaid erroneous exemption amounts (including look-back “collection year” tests) and the opportunity to cure prior to lien recording.
    • Sets payment windows (prior to notice of intent to record lien or within 30 days after such notice) and the potential administrative costs, interest, and penalties that may be assessed.

Who is affected

  • Property owners in Illinois who mistakenly received a low‑income senior citizens assessment freeze homestead exemption in counties under 3,000,000 population (most counties outside Cook).
  • County chief assessment officers and county tax collectors/treasurers responsible for identifying erroneous exemptions, sending notices, and enforcing liens.
  • Local governments may see changes in tax recovery processes and potential increased collections (or administrative workload).

Procedural notes / timeline

  • Substantive change applies to taxable years beginning 2026 and thereafter.
  • The bill was introduced and referred to several committees (Revenue & Finance; Tax Policy subcommittee; Rules) and remains in committee upon adjournment as of 2025-06-28.
  • Sponsor: Rep. Mary Gill.

This bill narrows a gap in current law by aligning collection and notice procedures for a specific low‑income senior freeze exemption across Illinois counties rather than limiting those procedures to very large counties.

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

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