IL HB2546

Amends Section 14-41 of the Property Tax Code regarding collection of tax arrearages due to administrative error.

When all taxpayers in a taxing district owe arrearages due to administrative error, the county collector must send notice by first class mail instead of certified mail.

County must place a copy of the notice on the county's website when all taxpayers in a district are affected.

County may not bill, collect, claim a lien, or sell arrearages from tax years earlier than the 2 most recent tax years, including the current tax year.

"Administrative error" includes failure to include an extension on the tax bill, errors in tax rate or extension calculations, and defective county coding, but excludes assessment errors and failure to notify about changes in tax-exempt status.