Illinois Compiled Statutes 320 Aging: Article -

• Illinois Senior Citizens Real Estate Tax Deferral Act. - 320 ILCS 30, Section 1
  This Act shall be known and may be cited as the "Senior Citizens Real Estate Tax Deferral Act". (Source: P.A. 83-895.)
• Illinois Senior Citizens Real Estate Tax Deferral Act. - 320 ILCS 30, Section 2
  Definitions. As used in this Act: (a) "Taxpayer" means an individual whose household income for the year is no greater than: (i) $40,000 through tax...
• Illinois Senior Citizens Real Estate Tax Deferral Act. - 320 ILCS 30, Section 3
  A taxpayer may, on or before March 1 of each year, apply to the county collector of the county where his qualifying property is located,...
• Illinois Senior Citizens Real Estate Tax Deferral Act. - 320 ILCS 30, Section 4
  In the case of each tax deferral and recovery agreement entered into between the collector and the owner or owners of qualifying property, the...
• Illinois Senior Citizens Real Estate Tax Deferral Act. - 320 ILCS 30, Section 5
  The county collector shall note on his books each claim for deferral of real estate taxes which meets the requirements of Section 3 and, when...
• Illinois Senior Citizens Real Estate Tax Deferral Act. - 320 ILCS 30, Section 6
  All or any part of taxes deferred under this Act and the accrued interest thereon, which are not due under a valid deferral and...
• Illinois Senior Citizens Real Estate Tax Deferral Act. - 320 ILCS 30, Section 7
  When any deferred taxes, including interest, are collected, the moneys shall be credited to a special account in the treasury of the unit of...
• Illinois Senior Citizens Real Estate Tax Deferral Act. - 320 ILCS 30, Section 8
  Nothing in this Act (a) affects any provision of any mortgage or other instrument relating to land requiring a person to pay real estate taxes...

Last modified: February 18, 2015