No. Unlike Florida, Illinois does not authorize counties to collect payments for homestead exemptions that were granted through error, omission, or fraud. Without legislative authorization, we cannot accept this money.
Florida, though, has a different statute: If you are found to have more than one homestead exemption, Florida law provides "a penalty of 50% of the unpaid taxes for each year, plus 15% interest per year" for up to ten years.
When applying for Homestead Exemptions, taxpayers are certifying that the property upon which they are applying is their primary residence. In the case of property in states such as Florida, it can be very costly to a taxpayer to have been found to have homestead exemptions on two properties.