IL SB2832

Allows county boards to waive interest penalties on delinquent property taxes for seniors and persons with disabilities who are eligible for property tax relief grants, upon written request and timely payment.

Permits county boards to waive interest penalties on delinquent taxes for brownfield sites included in local redevelopment plans, if the property owner pays the first 2 tax installments in escrow and establishes a payment schedule with the county treasurer.

Authorizes counties with fewer than 3,000,000 inhabitants to waive interest penalties on all non-final installments of 2019 property taxes for all taxpayers for 120 days or until the end of the COVID-19 statewide public health emergency, whichever is earlier.

Waives all interest and penalties on delinquent property taxes for property included in a decedent's probate estate, if the estate representative applies for and receives a waiver from the county treasurer.