IL SB0317

Amends the Property Tax Code to expand delinquent tax notification requirements from counties with 800,000-1,000,000 inhabitants to all counties starting in tax year 2024.

County treasurers must notify property owners (governmental entities) in writing if property taxes remain unpaid 60 days after the final installment due date.

State's Attorney may bring legal action against lessees liable for unpaid taxes, with judgments enforceable for the full amount of delinquent taxes, interest, penalties, and costs.

Redefines "governmental entity" to include units of federal, state, or local government, school districts, and community college districts starting in tax year 2024.

Requires governmental entities to notify county supervisors of assessments upon execution or termination of property leases.