Bill
HB 1801
Illinois: If a homestead exemption was wrongly applied, counties can bill back taxes, penalties and interest for up to the current year plus the prior three years.
Note on source materials and title mismatch
- The materials you provided appear to include text from two different bills both labeled "HB 1801" (and metadata that does not match either text). One set of text is an Illinois-style amendment to the Property Tax Code (35 ILCS 200/9‑265). The other is an Arkansas bill that creates a new section in Arkansas Code (17‑92‑121) authorizing certain activities by 503B outsourcing facilities. The initial “Sunflower County; increase contributions…” title does not match either document.
- I’ve therefore prepared concise summaries of both distinct bill texts included in the packet. Please confirm which state/bill you intended if you want a single focused summary.
1) Illinois-style text — Amendment to Property Tax Code (35 ILCS 200/9‑265)
Purpose and intent
- To expand and clarify treatment of “omitted property” in property tax assessments where a homestead exemption was erroneously applied, and to allow collection of back taxes, penalties and interest for up to the current assessment year plus the prior 3 years.
Key provisions
- Defines omitted property to include property that received an erroneous homestead exemption for the current assessment year or any of the 3 prior assessment years (but not earlier than 3 years before the current assessment year).
- Authorizes the chief county assessment officer (in counties under 3,000,000 inhabitants) or county assessor/board of review (in larger counties) to list and assess omitted property when discovered.
- Permits collection of unpaid taxes for the applicable years plus interest (10% per annum) and reasonable fees or costs incurred in identifying/collecting unpaid taxes for that taxable year only.
- Protects bona fide purchasers for value (without notice of the erroneous exemption) from being charged arrearages, interest, fees or costs that arose because of the prior erroneous homestead exemption. Similar protections extend to mortgagees, tax buyers, judgment creditors, and other lienors whose interests arose after the erroneous exemption and before the property was listed as omitted.
- Provides that a title insurance policy indicating no liens/arrearages under this Section is prima facie evidence of lack of notice of the erroneous exemption.
- Includes ministerial provisions on notification duties when exempt property changes use or ownership.
Who is affected / impact
- County assessment offices and county clerks (administrative/collection duties).
- Property owners whose parcels received erroneous homestead exemptions — they may face collection of back taxes (but not beyond 3 prior years) and interest, except in some ministerial-error situations where interest may be waived if owner timely paid bills received.
- Bona fide purchasers and subsequent lienholders are shielded from retroactive arrearage liability if they had no notice.
- Potentially affects title insurers and real estate transactions where exemptions were incorrectly applied.
Procedural / timeline notes
- The text indicates the amendment would take effect immediately upon becoming law (if enacted).
- Citation: proposal changes Section 9‑265 of the Property Tax Code (35 ILCS 200/9‑265).
2) Arkansas bill text — New code section authorizing 503B outsourcing facilities (Ark. Code § 17‑92‑121)
Purpose and intent
- To authorize regulated 503B outsourcing facilities (outsourcing facility of legend drugs and controlled substances) to sell compounded products to certain Arkansas-licensed entities and to impose controls and standards on those transactions.
Key provisions
- Definition: “Outsourcing facility of legend drugs and controlled substances” means an entity registered as a 503B outsourcing facility with the U.S. Food and Drug Administration and permitted by the Arkansas State Board of Pharmacy.
- Authorized sales: Such outsourcing facilities may sell compounded products to:
- Arkansas-licensed retail pharmacies for dispensing to patients;
- Arkansas-licensed healthcare facilities for administration to patients; and
- Arkansas-licensed healthcare providers (e.g., physicians, nurse practitioners) for administration to patients in medical clinics.
- Prohibited sales: Outsourcing facilities may not sell compounded drugs to wholesale distributors, repackagers, relabelers, marketing firms, or other entities not listed above.
- Manufacturing standards: Outsourcing facilities must comply with Current Good Manufacturing Practices (cGMP) in 21 C.F.R. Parts 210, 211 and 212 as of January 1, 2025.
- Pharmacy rules: The Arkansas State Board of Pharmacy must adopt rules for retail pharmacies dispensing compounds obtained from outsourcing facilities, including requirements for:
- Patient education about the compound,
- Disclosure of the name of the outsourcing facility that prepared the compound, and
- Any other items the Board deems necessary.
Who is affected / impact
- 503B outsourcing facilities (subject to Arkansas permitting and federal cGMP requirements).
- Arkansas-licensed retail pharmacies, healthcare facilities, and health care providers (will be permitted recipients and subject to Board dispensing rules).
- Wholesale distributors, repackagers, marketing firms, etc., are explicitly barred from receiving compounded product sales from outsourcing facilities.
- Patients receiving compounded products may receive additional disclosures and education.
Procedural / timeline notes
- The bill text cites cGMP compliance “as existing on January 1, 2025.”
- Legislative history in the packet shows Arkansas HB1801 passed both chambers, was enrolled, and was approved by the Governor (notification that HB1801 is now Act 961 dated 2025‑04‑21 / approved by Governor 2025‑03‑28 in the provided actions). Verify the enacted Act number and effective date in official Arkansas sources.
Recommendation
- Please confirm which HB 1801 you want a single comprehensive summary for (Illinois property tax amendment vs. Arkansas outsourcing facility statute vs. the Sunflower County item mentioned in your initial metadata). I can then expand the chosen summary (include fiscal impact, sample scenarios, or legislative citation links).
Compiled from official sources — confirm details with the bill’s official record.
Sign in to ask a question.
