SENIOR DEFERRAL-LIENS

Illinois General Assembly - Full Text of HB4915

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HB4915 - 104th General Assembly

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB4915

Introduced , by Rep. Michelle Mussman

SYNOPSIS AS INTRODUCED:

320 ILCS 30/3

from Ch. 67 1/2, par. 453

Amends the Senior Citizens Real Estate Tax Deferral Act. Provides
that the real estate taxes deferred under the Act and taxes paid by the
Department of Revenue under the Act, together with all interest and costs
that may accrue on those amounts, shall be a prior and first lien on the
property until the deferred taxes, interest, and costs are paid. Provides
that the tax deferral and recovery agreement with the collector shall
expressly state that those amounts are a prior and first lien. Effective
immediately.
LRB104 16363 HLH 30330 b

A BILL FOR

HB4915
LRB104 16363 HLH 30330 b
1

AN ACT concerning revenue.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Senior Citizens Real Estate Tax Deferral
5
Act is amended by changing Section 3 as follows:

6

(320 ILCS 30/3)

(from Ch. 67 1/2, par. 453)
7

Sec. 3.
A taxpayer may, on or before March 1 of each year,
8
apply to the county collector of the county where his
9
qualifying property is located, or to the official designated
10
by a unit of local government to collect special assessments
11
on the qualifying property, as the case may be, for a deferral
12
of all or a part of real estate taxes payable during that year
13
for the preceding year in the case of real estate taxes other
14
than special assessments, or for a deferral of any
15
installments payable during that year in the case of special
16
assessments, on all or part of his qualifying property. The
17
application shall be on a form prescribed by the Department
18
and furnished by the collector, (a) showing that the applicant
19
will be 65 years of age or older by June 1 of the year for
20
which a tax deferral is claimed, (b) describing the property
21
and verifying that the property is qualifying property as
22
defined in Section 2, (c) certifying that the taxpayer has
23
owned and occupied as his residence such property or other

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1
qualifying property in the State for at least the last 3 years
2
except for any periods during which the taxpayer may have
3
temporarily resided in a nursing or sheltered care home, and
4
(d) specifying whether the deferral is for all or a part of the
5
taxes, and, if for a part, the amount of deferral applied for.
6
As to qualifying property not having a separate assessed
7
valuation, the taxpayer shall also file with the county
8
collector a written appraisal of the property prepared by a
9
qualified real estate appraiser together with a certificate
10
signed by the appraiser stating that he has personally
11
examined the property and setting forth the value of the land
12
and the value of the buildings thereon occupied by the
13
taxpayer as his residence. The county collector may use
14
eligibility for the Low-Income Senior Citizens Assessment
15
Freeze Homestead Exemption under Section 15-172 of the
16
Property Tax Code as qualification for items (a) and (c).
17

The collector shall grant the tax deferral provided such
18
deferral does not exceed funds available in the Senior
19
Citizens Real Estate Deferred Tax Revolving Fund and provided
20
that the owner or owners of such real property have entered
21
into a tax deferral and recovery agreement with the collector
22
on behalf of the county or other unit of local government,
23
which agreement expressly states:
24

(1) That the total amount of taxes deferred under this
25
Act, plus interest, for the year for which a tax deferral is
26
claimed as well as for those previous years for which taxes are

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LRB104 16363 HLH 30330 b
1
not delinquent and for which such deferral has been claimed
2
may not exceed 80% of the taxpayer's equity interest in the
3
property for which taxes are to be deferred and that, if the
4
total deferred taxes plus interest equals 80% of the
5
taxpayer's equity interest in the property, the taxpayer shall
6
thereafter pay the annual interest due on such deferred taxes
7
plus interest so that total deferred taxes plus interest will
8
not exceed such 80% of the taxpayer's equity interest in the
9
property. Effective as of the January 1, 2011 assessment year
10
or tax year 2012 and through the 2021 tax year, the total
11
amount of any such deferral shall not exceed $5,000 per
12
taxpayer in each tax year. For the 2022 tax year and every tax
13
year after, the total amount of any such deferral shall not
14
exceed $7,500 per taxpayer in each tax year.
15

(2) That any real estate taxes deferred under this Act
and
16
taxes paid by the Department of Revenue under this Act
and any
17
interest accrued thereon are a lien on the real estate and
18
improvements thereon until paid
and that the real estate taxes
19
deferred under this Act and taxes paid by the Department of
20
Revenue under this Act, together with all interest and costs
21
that may accrue on those amounts, shall be a prior and first
22
lien on the property, superior to all other liens and
23
encumbrances, until the deferred taxes and taxes paid by the
24
Department of Revenue, interest, and costs are paid in
25
accordance with this Act.
. If the taxes deferred are for a tax
26
year prior to 2023, then interest shall accrue at the rate of

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LRB104 16363 HLH 30330 b
1
6% per year. If the taxes deferred are for the 2023 tax year or
2
any tax year thereafter, then interest shall accrue at the
3
rate of 3% per year. No sale or transfer of such real property
4
may be legally closed and recorded until the taxes which would
5
otherwise have been due on the property, plus accrued
6
interest, have been paid unless the collector certifies in
7
writing that an arrangement for prompt payment of the amount
8
due has been made with his office. The same shall apply if the
9
property is to be made the subject of a contract of sale.
10

(3) That upon the death of the taxpayer claiming the
11
deferral the heirs-at-law, assignees or legatees shall have
12
first priority to the real property upon which taxes have been
13
deferred by paying in full the total taxes which would
14
otherwise have been due, plus interest. However, if such
15
heir-at-law, assignee, or legatee is a surviving spouse, the
16
tax deferred status of the property shall be continued during
17
the life of that surviving spouse if the spouse is 55 years of
18
age or older within 6 months of the date of death of the
19
taxpayer and enters into a tax deferral and recovery agreement
20
before the time when deferred taxes become due under this
21
Section. Any additional taxes deferred, plus interest, on the
22
real property under a tax deferral and recovery agreement
23
signed by a surviving spouse shall be added to the taxes and
24
interest which would otherwise have been due, and the payment
25
of which has been postponed during the life of such surviving
26
spouse, in determining the 80% equity requirement provided by

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LRB104 16363 HLH 30330 b
1
this Section.
2

(4) That if the taxes due, plus interest, are not paid by
3
the heir-at-law, assignee or legatee or if payment is not
4
postponed during the life of a surviving spouse, the deferred
5
taxes and interest shall be recovered from the estate of the
6
taxpayer within one year of the date of his death. In addition,
7
deferred real estate taxes and any interest accrued thereon
8
are due within 90 days after any tax deferred property ceases
9
to be qualifying property as defined in Section 2.
10

If payment is not made when required by this Section,
11
foreclosure proceedings may be instituted under the Property
12
Tax Code.
13

(5) That any joint owner has given written prior approval
14
for such agreement, which written approval shall be made a
15
part of such agreement.
16

(6) That a guardian for a person under legal disability
17
appointed for a taxpayer who otherwise qualifies under this
18
Act may act for the taxpayer in complying with this Act.
19

(7) That a taxpayer or his agent has provided to the
20
satisfaction of the collector, sufficient evidence that the
21
qualifying property on which the taxes are to be deferred is
22
insured against fire or casualty loss for at least the total
23
amount of taxes which have been deferred.
24

If the taxes to be deferred are special assessments, the
25
unit of local government making the assessments shall forward
26
a copy of the agreement entered into pursuant to this Section

HB4915
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LRB104 16363 HLH 30330 b
1
and the bills for such assessments to the county collector of
2
the county in which the qualifying property is located.
3

Notwithstanding any provision of law to the contrary, the
4
real estate taxes deferred under this Act and taxes paid by the
5
Department of Revenue under this Act, together with all
6
interest and costs that may accrue on those amounts, shall be a
7
prior and first lien on the property, superior to all other
8
liens and encumbrances, until the deferred taxes and taxes
9
paid by the Department of Revenue, interest, and costs are
10
paid in accordance with this Act.

11
(Source: P.A. 104-452, eff. 12-12-25.)

12

Section 99.
Effective date.
This Act takes effect upon
13
becoming law.

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