PROP TAX-COVID-19-VARIOUS

Amends the Film Production Services Tax Credit Act of 2008. Makes a technical change in a Section concerning the short title. Senate Floor Amendment No. 3 Deletes reference to: 35 ILCS 16/1 Adds reference to: 35 ILCS 200/18-185 35 ILCS 200/18-190.3 new Replaces everything after the enacting clause. Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, on and after January 1, 2020, a referendum to increase the district's aggregate extension for up to 4 consecutive levy years may be submitted to the voters. Effective immediately. House Committee Amendment No. 1 Deletes reference to: 35 ILCS 200/18-185 35 ILCS 200/18-190.3 new Adds reference to: 35 ILCS 16/1 Replaces everything after the enacting clause. Amends the Film Production Services Tax Credit Act of 2008. Makes a technical change in a Section concerning the short title. House Floor Amendment No. 2 Deletes reference to: 35 ILCS 16/1 Adds reference to: 35 ILCS 200/15-168 35 ILCS 200/15-169 35 ILCS 200/15-172 35 ILCS 200/21-27 35 ILCS 200/21-145 35 ILCS 200/21-150 35 ILCS 200/21-253 new Replaces everything after the enacting clause. Amends the Property Tax Code. In a county with fewer than 3,000,000 inhabitants, provides for the permissive waiver of interest and penalties. Provides that, in counties with less than 3,000,000 inhabitants, the annual tax sale that would ordinarily be held in calendar year 2020 shall be held no earlier than (i) 120 days after the effective date of this amendatory Act or (2) until the first day of the first month during which there is no longer a statewide COVID-19 public health emergency, as evidenced by an effective disaster declaration of the Governor covering all counties in the State. In provisions concerning the homestead exemption for persons with disabilities, the homestead exemption for veterans with disabilities, and the senior citizens assessment freeze homestead exemption, provides that those exemptions may be granted without application for the 2020 taxable year if the property qualified for the exemption in the 2019 taxable year, subject to certain limitations related to the COVID-19 pandemic. Provides that under no circumstance may a tax year be offered at a scavenger sale prior to the annual tax sale for that tax year. Effective immediately.