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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB1207

Introduced 1/24/2025, by Sen. Steve McClure 

SYNOPSIS AS INTRODUCED:

35 ILCS 200/21-27

 Amends the Property Tax Code. Provides that no interest or penalties shall be imposed with respect to property that is included in a decedent's probate estate at the time of a delinquency if the representative of the decedent's estate applies with the county treasurer for a waiver of those amounts and is granted that waiver. Provides that the waiver shall apply beginning on the date of the decedent's death until the earlier of either: (i) the date on which the property is sold, transferred, or conveyed or (ii) the date on which the estate is closed.

LRB104 03818 HLH 13842 b

A BILL FOR

SB1207LRB104 03818 HLH 13842 b

1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois, 

3represented in the General Assembly:

4 Section 5. The Property Tax Code is amended by changing 

5Section 21-27 as follows:

6 (35 ILCS 200/21-27)

7 Sec. 21-27. Waiver of interest penalty. 

8 (a) On the recommendation of the county treasurer, the 

9county board may adopt a resolution under which an interest 

10penalty for the delinquent payment of taxes for any year that 

11otherwise would be imposed under Section 21-15, 21-20, or 

1221-25 shall be waived in the case of any person who meets all 

13of the following criteria:

14 (1) The person is determined eligible for a grant 

15 under the Senior Citizens and Persons with Disabilities 

16 Property Tax Relief Act with respect to the taxes for that 

17 year.

18 (2) The person requests, in writing, on a form 

19 approved by the county treasurer, a waiver of the interest 

20 penalty, and the request is filed with the