104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3457
 
Introduced 2/5/2026, by Sen. Graciela Guzmán
 
SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/21-137 new
    Amends the Property Tax Code. Provides that, in the case of residential property that is subject to an application for judgment and sale for delinquent taxes, the county collector shall notify all known occupants of those dwelling units that an application for judgment and sale has been filed with respect to that property.


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A BILL FOR
 
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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 adding 
5Section 21-137 as follows:
 
6    (35 ILCS 200/21-137 new)
7    Sec. 21-137. Notice to known occupants of dwelling units.
8    (a) In addition to the notice sent under Section 21-135, 
9in the case of residential property subject to an application 
10for judgment and sale under this Article, the county collector 
11shall make a good faith effort to ascertain the identities and 
12addresses of all occupants of dwelling units of that property. 
13The county collector shall then notify all known occupants of 
14those dwelling units that an application for judgment and sale 
15has been filed with respect to that property. The notice 
16shall: 
17        (1) identify the occupant being served; 
18        (2) inform the occupant that the property is subject 
19    to an application for judgment and sale; 
20        (3) provide the name, address, and telephone number of 
21    an individual or entity whom the occupants may contact 
22    with concerns; 
23        (4) include the following language or language that is 
 
 
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1    substantially similar: "This is NOT a notice to vacate the 
2    premises. You may wish to contact a lawyer or your local 
3    legal aid or housing counseling agency to discuss any 
4    rights that you may have."; 
5        (5) include the name of the case, the case number, and 
6    the court where the order confirming the sale has been 
7    entered; and 
8        (6) provide instructions on the method of payment of 
9    future rent, if applicable. 
10    (b) The written notice required by subsection (a) of this 
11Section shall be served by (i) delivering a copy thereof to the 
12known occupant, (ii) leaving the same with some person who is 
13at least 13 years of age and who is residing on or in 
14possession of the premises, or (iii) sending a copy of the 
15notice to the known occupant by first-class mail addressed to 
16the occupant by the name known to the holder or purchaser.