IL SB3685

Amends the Property Tax Code to change when a lessee's property tax delinquency occurs from 60 days after the second installment due date to 60 days after the final installment due date.

Removes the geographic restriction limiting these provisions to counties with more than 800,000 but fewer than 1,000,000 inhabitants, making them applicable to all counties in Illinois.

Requires the county treasurer to promptly notify the taxing district of any delinquency in writing when taxes on taxing district-owned property remain unpaid.

Authorizes the county State's Attorney to bring legal action against a lessee in circuit court for delinquent taxes, with judgment including the full amount of delinquent taxes, interest, penalties, and costs.

Takes effect immediately upon becoming law.