IL HB3471

Extends erroneous homestead exemption recovery provisions to counties with fewer than 3,000,000 inhabitants (all counties outside Cook County) starting in taxable year 2026

Applies specifically to persons who erroneously received the low-income senior citizens assessment freeze homestead exemption in smaller counties

Allows county assessment officers in these counties to recover unpaid property taxes from taxpayers who improperly claimed the senior freeze exemption

Amends Section 9-275 of the Property Tax Code, which previously applied erroneous exemption lien and penalty procedures only to Cook County (3,000,000+ inhabitants)

Takes effect immediately upon becoming law