99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
HB1381

 

Introduced , by Rep. John E. Bradley

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/21-355

    Amends the Property Tax Code. In a Section concerning redemption payment amounts, provides that the fee imposed if a notice of sale and redemption rights has been filed shall be increased from $4 to $10. Provides that the redemption payment shall include fees paid by the certificate holder to the circuit clerk in connection with the filing of a Motion for Declaration of Sale in Error.


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FISCAL NOTE ACT MAY APPLY

 

 

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 changing
5Section 21-355 as follows:
 
6    (35 ILCS 200/21-355)
7    (Text of Section before amendment by P.A. 98-1162)
8    Sec. 21-355. Amount of redemption. Any person desiring to
9redeem shall deposit an amount specified in this Section with
10the county clerk of the county in which the property is
11situated, in legal money of the United States, or by cashier's
12check, certified check, post office money order or money order
13issued by a financial institution insured by an agency or
14instrumentality of the United States, payable to the county
15clerk of the proper county. The deposit shall be deemed timely
16only if actually received in person at the county clerk's
17office prior to the close of business as defined in Section
183-2007 of the Counties Code on or before the expiration of the
19period of redemption or by United States mail with a post
20office cancellation mark dated not less than one day prior to
21the expiration of the period of redemption. The deposit shall
22be in an amount equal to the total of the following:
23        (a) the certificate amount, which shall include all tax

 

 

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1    principal, special assessments, interest and penalties
2    paid by the tax purchaser together with costs and fees of
3    sale and fees paid under Sections 21-295 and 21-315 through
4    21-335;
5        (b) the accrued penalty, computed through the date of
6    redemption as a percentage of the certificate amount, as
7    follows:
8            (1) if the redemption occurs on or before the
9        expiration of 6 months from the date of sale, the
10        certificate amount times the penalty bid at sale;
11            (2) if the redemption occurs after 6 months from
12        the date of sale, and on or before the expiration of 12
13        months from the date of sale, the certificate amount
14        times 2 times the penalty bid at sale;
15            (3) if the redemption occurs after 12 months from
16        the date of sale and on or before the expiration of 18
17        months from the date of sale, the certificate amount
18        times 3 times the penalty bid at sale;
19            (4) if the redemption occurs after 18 months from
20        the date of sale and on or before the expiration of 24
21        months from the date of sale, the certificate amount
22        times 4 times the penalty bid at sale;
23            (5) if the redemption occurs after 24 months from
24        the date of sale and on or before the expiration of 30
25        months from the date of sale, the certificate amount
26        times 5 times the penalty bid at sale;

 

 

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1            (6) if the redemption occurs after 30 months from
2        the date of sale and on or before the expiration of 36
3        months from the date of sale, the certificate amount
4        times 6 times the penalty bid at sale.
5            In the event that the property to be redeemed has
6        been purchased under Section 21-405, the penalty bid
7        shall be 12% per penalty period as set forth in
8        subparagraphs (1) through (6) of this subsection (b).
9        The changes to this subdivision (b)(6) made by this
10        amendatory Act of the 91st General Assembly are not a
11        new enactment, but declaratory of existing law.
12        (c) The total of all taxes, special assessments,
13    accrued interest on those taxes and special assessments and
14    costs charged in connection with the payment of those taxes
15    or special assessments, which have been paid by the tax
16    certificate holder on or after the date those taxes or
17    special assessments became delinquent together with 12%
18    penalty on each amount so paid for each year or portion
19    thereof intervening between the date of that payment and
20    the date of redemption. In counties with less than
21    3,000,000 inhabitants, however, a tax certificate holder
22    may not pay all or part of an installment of a subsequent
23    tax or special assessment for any year, nor shall any
24    tender of such a payment be accepted, until after the
25    second or final installment of the subsequent tax or
26    special assessment has become delinquent or until after the

 

 

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1    holder of the certificate of purchase has filed a petition
2    for a tax deed under Section 22.30. The person redeeming
3    shall also pay the amount of interest charged on the
4    subsequent tax or special assessment and paid as a penalty
5    by the tax certificate holder. This amendatory Act of 1995
6    applies to tax years beginning with the 1995 taxes, payable
7    in 1996, and thereafter.
8        (d) Any amount paid to redeem a forfeiture occurring
9    subsequent to the tax sale together with 12% penalty
10    thereon for each year or portion thereof intervening
11    between the date of the forfeiture redemption and the date
12    of redemption from the sale.
13        (e) Any amount paid by the certificate holder for
14    redemption of a subsequently occurring tax sale.
15        (f) All fees paid to the county clerk under Section
16    22-5.
17        (g) All fees paid to the registrar of titles incident
18    to registering the tax certificate in compliance with the
19    Registered Titles (Torrens) Act.
20        (h) All fees paid to the circuit clerk and the sheriff,
21    a licensed or registered private detective, or the coroner
22    in connection with the filing of the petition for tax deed
23    and service of notices under Sections 22-15 through 22-30
24    and 22-40 in addition to (1) a fee of $35 if a petition for
25    tax deed has been filed, which fee shall be posted to the
26    tax judgement, sale, redemption, and forfeiture record, to

 

 

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1    be paid to the purchaser or his or her assignee; (2) a fee
2    of $10 $4 if a notice under Section 22-5 has been filed,
3    which fee shall be posted to the tax judgment, sale,
4    redemption, and forfeiture record, to be paid to the
5    purchaser or his or her assignee; (3) all costs paid to
6    record a lis pendens notice in connection with filing a
7    petition under this Code; and (4) if a petition for tax
8    deed has been filed, all fees up to $150 per redemption
9    paid to a registered or licensed title insurance company or
10    title insurance agent for a title search to identify all
11    owners, parties interested, and occupants of the property,
12    to be paid to the purchaser or his or her assignee. The
13    fees in (1) and (2) of this paragraph (h) shall be exempt
14    from the posting requirements of Section 21-360. The costs
15    incurred in causing notices to be served by a licensed or
16    registered private detective under Section 22-15, may not
17    exceed the amount that the sheriff would be authorized by
18    law to charge if those notices had been served by the
19    sheriff.
20        (i) All fees paid for publication of notice of the tax
21    sale in accordance with Section 22-20.
22        (j) All sums paid to any city, village or incorporated
23    town for reimbursement under Section 22-35.
24        (k) All costs and expenses of receivership under
25    Section 21-410, to the extent that these costs and expenses
26    exceed any income from the property in question, if the

 

 

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1    costs and expenditures have been approved by the court
2    appointing the receiver and a certified copy of the order
3    or approval is filed and posted by the certificate holder
4    with the county clerk. Only actual costs expended may be
5    posted on the tax judgment, sale, redemption and forfeiture
6    record.
7        (l) All fees paid by the certificate holder to the
8    circuit clerk in connection with the filing of a Motion for
9    Declaration of Sale in Error under Section 21-310.
10(Source: P.A. 95-195, eff. 1-1-08; 96-231, eff. 1-1-10;
1196-1067, eff. 1-1-11.)
 
12    (Text of Section after amendment by P.A. 98-1162)
13    Sec. 21-355. Amount of redemption. Any person desiring to
14redeem shall deposit an amount specified in this Section with
15the county clerk of the county in which the property is
16situated, in legal money of the United States, or by cashier's
17check, certified check, post office money order or money order
18issued by a financial institution insured by an agency or
19instrumentality of the United States, payable to the county
20clerk of the proper county. The deposit shall be deemed timely
21only if actually received in person at the county clerk's
22office prior to the close of business as defined in Section
233-2007 of the Counties Code on or before the expiration of the
24period of redemption or by United States mail with a post
25office cancellation mark dated not less than one day prior to

 

 

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1the expiration of the period of redemption. The deposit shall
2be in an amount equal to the total of the following:
3        (a) the certificate amount, which shall include all tax
4    principal, special assessments, interest and penalties
5    paid by the tax purchaser together with costs and fees of
6    sale and fees paid under Sections 21-295 and 21-315 through
7    21-335;
8        (b) the accrued penalty, computed through the date of
9    redemption as a percentage of the certificate amount, as
10    follows:
11            (1) if the redemption occurs on or before the
12        expiration of 6 months from the date of sale, the
13        certificate amount times the penalty bid at sale;
14            (2) if the redemption occurs after 6 months from
15        the date of sale, and on or before the expiration of 12
16        months from the date of sale, the certificate amount
17        times 2 times the penalty bid at sale;
18            (3) if the redemption occurs after 12 months from
19        the date of sale and on or before the expiration of 18
20        months from the date of sale, the certificate amount
21        times 3 times the penalty bid at sale;
22            (4) if the redemption occurs after 18 months from
23        the date of sale and on or before the expiration of 24
24        months from the date of sale, the certificate amount
25        times 4 times the penalty bid at sale;
26            (5) if the redemption occurs after 24 months from

 

 

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1        the date of sale and on or before the expiration of 30
2        months from the date of sale, the certificate amount
3        times 5 times the penalty bid at sale;
4            (6) if the redemption occurs after 30 months from
5        the date of sale and on or before the expiration of 36
6        months from the date of sale, the certificate amount
7        times 6 times the penalty bid at sale.
8            In the event that the property to be redeemed has
9        been purchased under Section 21-405, the penalty bid
10        shall be 12% per penalty period as set forth in
11        subparagraphs (1) through (6) of this subsection (b).
12        The changes to this subdivision (b)(6) made by this
13        amendatory Act of the 91st General Assembly are not a
14        new enactment, but declaratory of existing law.
15        (c) The total of all taxes, special assessments,
16    accrued interest on those taxes and special assessments and
17    costs charged in connection with the payment of those taxes
18    or special assessments, which have been paid by the tax
19    certificate holder on or after the date those taxes or
20    special assessments became delinquent together with 12%
21    penalty on each amount so paid for each year or portion
22    thereof intervening between the date of that payment and
23    the date of redemption. In counties with less than
24    3,000,000 inhabitants, however, a tax certificate holder
25    may not pay all or part of an installment of a subsequent
26    tax or special assessment for any year, nor shall any

 

 

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1    tender of such a payment be accepted, until after the
2    second or final installment of the subsequent tax or
3    special assessment has become delinquent or until after the
4    holder of the certificate of purchase has filed a petition
5    for a tax deed under Section 22.30. The person redeeming
6    shall also pay the amount of interest charged on the
7    subsequent tax or special assessment and paid as a penalty
8    by the tax certificate holder. This amendatory Act of 1995
9    applies to tax years beginning with the 1995 taxes, payable
10    in 1996, and thereafter.
11        (d) Any amount paid to redeem a forfeiture occurring
12    subsequent to the tax sale together with 12% penalty
13    thereon for each year or portion thereof intervening
14    between the date of the forfeiture redemption and the date
15    of redemption from the sale.
16        (e) Any amount paid by the certificate holder for
17    redemption of a subsequently occurring tax sale.
18        (f) All fees paid to the county clerk under Section
19    22-5.
20        (g) All fees paid to the registrar of titles incident
21    to registering the tax certificate in compliance with the
22    Registered Titles (Torrens) Act.
23        (h) All fees paid to the circuit clerk and the sheriff,
24    a licensed or registered private detective, or the coroner
25    in connection with the filing of the petition for tax deed
26    and service of notices under Sections 22-15 through 22-30

 

 

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1    and 22-40 in addition to (1) a fee of $35 if a petition for
2    tax deed has been filed, which fee shall be posted to the
3    tax judgement, sale, redemption, and forfeiture record, to
4    be paid to the purchaser or his or her assignee; (2) a fee
5    of $10 $4 if a notice under Section 22-5 has been filed,
6    which fee shall be posted to the tax judgment, sale,
7    redemption, and forfeiture record, to be paid to the
8    purchaser or his or her assignee; (3) all costs paid to
9    record a lis pendens notice in connection with filing a
10    petition under this Code; and (4) if a petition for tax
11    deed has been filed, all fees up to $150 per redemption
12    paid to a registered or licensed title insurance company or
13    title insurance agent for a title search to identify all
14    owners, parties interested, and occupants of the property,
15    to be paid to the purchaser or his or her assignee. The
16    fees in (1) and (2) of this paragraph (h) shall be exempt
17    from the posting requirements of Section 21-360. The costs
18    incurred in causing notices to be served by a licensed or
19    registered private detective under Section 22-15, may not
20    exceed the amount that the sheriff would be authorized by
21    law to charge if those notices had been served by the
22    sheriff.
23        (i) All fees paid for publication of notice of the tax
24    sale in accordance with Section 22-20.
25        (j) All sums paid to any county, city, village or
26    incorporated town for reimbursement under Section 22-35.

 

 

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1        (k) All costs and expenses of receivership under
2    Section 21-410, to the extent that these costs and expenses
3    exceed any income from the property in question, if the
4    costs and expenditures have been approved by the court
5    appointing the receiver and a certified copy of the order
6    or approval is filed and posted by the certificate holder
7    with the county clerk. Only actual costs expended may be
8    posted on the tax judgment, sale, redemption and forfeiture
9    record.
10        (l) All fees paid by the certificate holder to the
11    circuit clerk in connection with the filing of a Motion for
12    Declaration of Sale in Error under Section 21-310.
13(Source: P.A. 98-1162, eff. 6-1-15.)
 
14    Section 95. No acceleration or delay. Where this Act makes
15changes in a statute that is represented in this Act by text
16that is not yet or no longer in effect (for example, a Section
17represented by multiple versions), the use of that text does
18not accelerate or delay the taking effect of (i) the changes
19made by this Act or (ii) provisions derived from any other
20Public Act.