The bill amends the General Property Tax Act by updating Section 44b to clarify the determination of when tax payments and taxpayer communications are considered received. It specifies that the date of a postmark from the United States Postal Service or another common carrier must be regarded as the date of receipt. Additionally, it introduces a provision that applies to the payment of nondelinquent property taxes, assessments, and related penalties, interest, or fees.

The bill removes previous language that allowed for a delay in considering tax payments as received, specifically stating that a tax payment shall not be considered received prior to seven calendar days before the actual receipt date. This change aims to streamline the process and ensure that taxpayers are not penalized for delays in mail delivery.

Statutes affected:
House Introduced Bill: 211.44