IL SB1737

Counties cannot bill, collect, claim liens for, or sell tax arrearages from more than 2 most recent tax years when arrearages result from administrative error.

County collectors must send certified mail notice to taxpayers owing arrearages due to administrative error, with arrearages due either as separate bills (if notice sent by October 1) or added to the following year's tax bill (if notice sent after October 1).

Arrearages added to tax bills must be listed separately and due in 2 equal installments on June 1 and September 1, or according to accelerated billing schedules if adopted by the county.

"Administrative error" includes failure to include tax district extensions, calculation errors, or coding defects, but excludes failure to send bills, taxpayer notification failures, or assessment errors.

Arrearages billed separately under the administrative error provision accrue interest at 1.5% per month from the day after the due date, consistent with standard delinquent tax interest rates.