The Illinois Property Tax Code (the Code) allows the governing authority of any county designated a disaster area by the U.S. President or Illinois Governor to adopt an ordinance or resolution affecting specified installments of real estate taxes or special assessments for real property in the designated disaster area that is substantially damaged or adversely affected as a result of the disaster. The ordinance or resolution may:

(35 ILCS 200/21-40(c)(1)(A), (B).)

The Code also allows county boards of counties with fewer than 3 million inhabitants (every county except Cook County) to split real property tax installments into halves, extending the due date for half of each installment up to 60 days and exempting the delayed half from interest penalties until the new due date for that half (35 ILCS 200/21-40(a)).

A number of counties have already taken one of these two actions. For more information about property tax relief already provided by specific counties, see Legal Update, COVID-19: Illinois Counties Offer Real Property Tax Relief.

The State of Illinois has now passed Public Act 101-0635, which provides an additional option for counties with fewer than 3 million inhabitants, allowing the county boards to adopt an ordinance or resolution affecting 2019 real property taxes due in 2020. The resolution or ordinance may waive all or part of the interest penalty for delinquent payment of any installment of 2019 taxes due in 2020 except the final installment either:

(Pub. Act 101-0635 (eff. June 5, 2020) (adding 35 ILCS 200/21-27(c) (West 2020)).)

Public Act 101-0635 also delays the 2020 annual tax sales of all counties. It does not affect the costs and interest that must be included in the payment of taxes and applicable special assessments that a county must accept if made by the business day immediately preceding the day of the tax sale.

For any county with fewer than 3 million inhabitants, the 2020 annual tax sale is delayed until at least:

(Pub. Act 101-0635 (eff. June 5, 2020) (adding 35 ILCS 200/21-253 (West 2020)).)

For counties with more than 3 million inhabitants (Cook County), the county may not apply for judgment and sale for the 2018 annual tax sale (ordinarily held in 2020) until the first day of the first month during which there is no longer a statewide COVID-19 public health emergency, as evidenced by a Governor disaster declaration covering all counties (Pub. Act 101-0635 (eff. June 5, 2020) (amending 35 ILCS 200/21-150 (West 2020))).

Public Act 101-0635 gives all counties except Cook County an additional tool in their toolbox to assist taxpayers needing more time to pay their real property taxes as a result of COVID-19 hardships and protects Illinois property owners from losing their properties in the middle of a pandemic.

For a collection of resources related to COVID-19, pandemics, and business interruption content, see Real Estate Global Coronavirus Toolkit.