IL SB2277

Allows county boards to waive interest penalties on delinquent property taxes for seniors and persons with disabilities who are eligible for grants under the Senior Citizens and Persons with Disabilities Property Tax Relief Act, upon written request filed before the first day of the month an installment is due and full payment by the third day of the month.

Authorizes county boards to waive interest penalties on delinquent taxes for brownfield sites that are part of a local government redevelopment plan, if the interest penalty is large enough to make taxes uncollectible and the property owner pays the first 2 tax installments in escrow and enters into a payment agreement.

Permits counties with fewer than 3,000,000 inhabitants to waive interest penalties for the 2019 taxable year (payable in 2020) for all taxpayers during a 120-day period or until the statewide COVID-19 public health emergency declaration expires.

Requires county treasurers to automatically waive interest penalties for tax years 2023 and later if the tax bill was mailed to an incorrect address or wrong email address, the mistake was not the taxpayer's fault, and delinquent taxes are paid in full before the annual tax sale.