Several Illinois Counties Waive Property Tax Late Payment Penalties
Updated: May 21
Several Illinois counties seeking to provide relief to local residents and businesses during the economic shutdown have approved ordinances waiving penalties for late property tax payments. These counties are acting on provisions within the Illinois Property Tax Code that vest county boards with the waiver authority.
The Illinois State Association of Counties (ISACo) is aware of the following counties waiving penalties for late property tax payments. We have included links to news stories about the actions taken by each county.
Cook County (Crain's Chicago Business)
DuPage County (WLS TV)
Kane County (Daily Herald)
Kendall County (Kendall County Now)
Lake County (Daily Herald)
McHenry County (Northwest Herald)
McLean County (Bloomington Pantagraph)
Sangamon County (State Journal-Register)
St. Clair County (Belleville News-Democrat)
While the above counties exercised their local authority to waive property tax late payment penalties, state legislators have introduced bills proposing to amend state law to mandate that all counties provide waivers under certain circumstances. These bills are as follows:
HB 5768 (Representative Skillicorn, R-East Dundee)
HB 5772 (Representative Sosnowski, R-Rockford)
HB 5774 (Representative Mayfield, D-Waukegan)
ISACo does not support legislation removing county decision making over
whether penalties should be waived for late property tax payments. This imperative to retain local control over such waivers was expressed by ISACo during a meeting of the Senate Local Government Working Group on Thursday, May 7, 2020.
ISACo does support legislation that builds upon and clarifies the existing permissive property tax late payment waiver authority within the Property Tax Code.