Full Text of HB0158 100th General Assembly
HB0158ham001 100TH GENERAL ASSEMBLY | Rep. Christian L. Mitchell Filed: 4/27/2017
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| 1 | | AMENDMENT TO HOUSE BILL 158
| 2 | | AMENDMENT NO. ______. Amend House Bill 158 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Property Tax Code is amended by changing | 5 | | Sections 21-150, 21-190, 21-205, and 21-260 as follows:
| 6 | | (35 ILCS 200/21-150)
| 7 | | Sec. 21-150. Time of applying for judgment. Except as | 8 | | otherwise provided in
this Section or by ordinance or | 9 | | resolution enacted under subsection (c) of
Section 21-40, in | 10 | | any county with fewer than 3,000,000 inhabitants, all | 11 | | applications for judgment and order of sale for taxes and
| 12 | | special assessments on delinquent properties shall be made | 13 | | within 90 days after the second installment due date. In Cook | 14 | | County, all applications for judgment and order of sale for | 15 | | taxes and special assessments on delinquent properties shall be | 16 | | made (i) by July 1, 2011 for tax year 2009, (ii) by July 1, 2012 |
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| 1 | | for tax year 2010, (iii) by July 1, 2013 for tax year 2011, | 2 | | (iv) by July 1, 2014 for tax year 2012, (v) by July 1, 2015 for | 3 | | tax year 2013, (vi) by May 1, 2016 for tax year 2014, and (vii) | 4 | | by March 1, 2017 for tax year 2015 , and (viii) within 90 days | 5 | | after the second installment due date for tax year 2016 and | 6 | | each tax year thereafter . In those counties which have adopted | 7 | | an ordinance under Section
21-40, the application for judgment | 8 | | and order of sale for delinquent taxes
shall be made in | 9 | | December. In the 10 years next following the completion of
a | 10 | | general reassessment of property in any county with 3,000,000 | 11 | | or more
inhabitants, made under an order of the Department, | 12 | | applications for judgment
and order of sale shall be made as | 13 | | soon as may be and on the day specified in
the advertisement | 14 | | required by Section 21-110 and 21-115. If for any cause the
| 15 | | court is not held on the day specified, the cause shall stand | 16 | | continued, and it
shall be unnecessary to re-advertise the list | 17 | | or notice.
| 18 | | Within 30 days after the day specified for the application | 19 | | for judgment the
court shall hear and determine the matter. If | 20 | | judgment is rendered, the sale
shall begin on the date within 5 | 21 | | business days specified in the notice as
provided in Section | 22 | | 21-115. If the collector is prevented from advertising and
| 23 | | obtaining judgment within the time periods specified by this | 24 | | Section, the collector may obtain
judgment at any time | 25 | | thereafter; but if the failure arises by the county
collector's | 26 | | not complying with any of the requirements of this Code, he or |
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| 1 | | she
shall be held on his or her official bond for the full | 2 | | amount of all taxes and
special assessments charged against him | 3 | | or her. Any failure on the part of the
county collector shall | 4 | | not be allowed as a valid objection to the collection of
any | 5 | | tax or assessment, or to entry of a judgment against any | 6 | | delinquent
properties included in the application of the county | 7 | | collector.
| 8 | | Notwithstanding any other provision of law, no tax sale | 9 | | shall be held on or after the effective date of this amendatory | 10 | | Act of the 100th General Assembly with respect to property | 11 | | located in whole or in part within a county with 3,000,000 or | 12 | | more
inhabitants. | 13 | | (Source: P.A. 97-637, eff. 12-16-11; 98-1101, eff. 8-26-14.)
| 14 | | (35 ILCS 200/21-190)
| 15 | | Sec. 21-190. Entry of judgment for sale. If judgment is | 16 | | rendered against any
property for any tax or, in counties with | 17 | | 3,000,000 or more inhabitants, for
any tax or special | 18 | | assessment, the county collector shall, after publishing a
| 19 | | notice for sale in compliance with the requirements of Sections | 20 | | 21-110 and
21-115 or 21-120, proceed to offer the property for | 21 | | sale pursuant to the
judgment. However, in the case of an | 22 | | appeal from the judgment, if the party,
when filing notice of | 23 | | appeal deposits with the county collector the amount of
the | 24 | | judgment and costs, the collector shall not sell the property | 25 | | until the
appeal is disposed of.
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| 1 | | Notwithstanding any other provision of law, no property | 2 | | shall be offered for sale on or after the effective date of | 3 | | this amendatory Act of the 100th General Assembly if the | 4 | | property is located in whole or in part within a county with | 5 | | 3,000,000 or more
inhabitants. | 6 | | (Source: P.A. 79-451; 88-455.)
| 7 | | (35 ILCS 200/21-205)
| 8 | | Sec. 21-205. Tax sale procedures. The collector, in person | 9 | | or by deputy,
shall attend, on the day and in the place | 10 | | specified in the notice for the sale
of property for taxes, and | 11 | | shall, between 9:00 a.m. and 4:00 p.m., or later at
the | 12 | | collector's discretion, proceed to offer for sale, separately | 13 | | and in
consecutive order, all property in the list on which the | 14 | | taxes, special
assessments, interest or costs have not been | 15 | | paid. However, in any county with
3,000,000 or more | 16 | | inhabitants, the offer for sale shall be made between 8:00
a.m. | 17 | | and 8:00 p.m. The collector's office shall be kept open during | 18 | | all hours
in which the sale is in progress. The sale shall be | 19 | | continued from day to day,
until all property in the delinquent | 20 | | list has been offered for sale. However,
any city, village or | 21 | | incorporated town interested in the collection of any tax
or | 22 | | special assessment, may, in default of bidders, withdraw from | 23 | | collection the
special assessment levied against any property | 24 | | by the corporate authorities of
the city, village or | 25 | | incorporated town. In case of a withdrawal, there shall be
no |
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| 1 | | sale of that property on account of the delinquent special | 2 | | assessment
thereon.
| 3 | | Until January 1, 2013, in every sale of property pursuant | 4 | | to the provisions of this Code, the collector may employ any | 5 | | automated means that the collector deems appropriate. | 6 | | Beginning on January 1, 2013, either (i) the collector shall | 7 | | employ an automated bidding system that is programmed to accept | 8 | | the lowest redemption price bid by an eligible tax purchaser, | 9 | | subject to the penalty percentage limitation set forth in | 10 | | Section 21-215, or (ii) all tax sales shall be digitally | 11 | | recorded with video and audio. All bidders are required to | 12 | | personally attend the sale and, if automated means are used, | 13 | | all hardware and software used with respect to those automated | 14 | | means must be certified by the Department and re-certified by | 15 | | the Department every 5 years. If the tax sales are digitally | 16 | | recorded and no automated bidding system is used, then the | 17 | | recordings shall be maintained by the collector for a period of | 18 | | at least 3 years from the date of the tax sale. The changes | 19 | | made by this amendatory Act of the 94th General Assembly are | 20 | | declarative of existing law.
| 21 | | Notwithstanding any other provision of law, no tax sale | 22 | | shall be held on or after the effective date of this amendatory | 23 | | Act of the 100th General Assembly with respect to property | 24 | | located in whole or in part within a county with 3,000,000 or | 25 | | more
inhabitants. | 26 | | (Source: P.A. 97-557, eff. 7-1-12; 97-1125, eff. 8-28-12.)
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| 1 | | (35 ILCS 200/21-260)
| 2 | | Sec. 21-260. Collector's scavenger sale. Upon the county | 3 | | collector's
application under Section 21-145, to be known as | 4 | | the Scavenger Sale
Application, the Court shall enter judgment | 5 | | for the general taxes, special
taxes, special assessments, | 6 | | interest, penalties and costs as are included in
the | 7 | | advertisement and appear to be due thereon after allowing an | 8 | | opportunity to
object and a hearing upon the objections as | 9 | | provided in Section 21-175, and
order those properties sold by | 10 | | the County Collector at public sale to the
highest bidder for | 11 | | cash, notwithstanding the bid may be less than the full
amount | 12 | | of taxes, special taxes, special assessments, interest, | 13 | | penalties and
costs for which judgment has been entered.
| 14 | | (a) Conducting the sale - Bidding. All properties shall be | 15 | | offered for
sale in consecutive order as they appear in the | 16 | | delinquent list. The minimum
bid for any property shall be $250 | 17 | | or one-half of the tax if the total
liability is less than | 18 | | $500. The successful bidder shall immediately pay the
amount of | 19 | | minimum bid to the County Collector in cash, by certified or
| 20 | | cashier's check, by money order, or, if the
successful bidder | 21 | | is a governmental unit, by a check issued by that
governmental | 22 | | unit. If the bid exceeds the minimum bid, the
successful bidder | 23 | | shall pay the balance of the bid to the county collector in
| 24 | | cash, by certified or cashier's check, by money order, or, if | 25 | | the
successful bidder is a governmental unit, by a check issued |
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| 1 | | by that
governmental unit
by the close of the
next business | 2 | | day. If the minimum bid is not paid at the time of sale or if
| 3 | | the balance is not paid by the close of the next business day, | 4 | | then the sale is
void and the minimum bid, if paid, is | 5 | | forfeited to the county general fund. In
that event, the | 6 | | property shall be reoffered for sale within 30 days of the last
| 7 | | offering of property in regular order. The collector shall make | 8 | | available to
the public a list of all properties to be included | 9 | | in any reoffering due to the
voiding of the original sale. The | 10 | | collector is not required to serve or
publish any other notice | 11 | | of the reoffering of those properties. In the event
that any of | 12 | | the properties are not sold upon reoffering, or are sold for | 13 | | less
than the amount of the original voided sale, the original | 14 | | bidder who failed to
pay the bid amount shall remain liable for | 15 | | the unpaid balance of the bid in an
action under Section | 16 | | 21-240. Liability shall not be reduced where the bidder
upon | 17 | | reoffering also fails to pay the bid amount, and in that event | 18 | | both
bidders shall remain liable for the unpaid balance of | 19 | | their respective bids. A
sale of properties under this Section | 20 | | shall not be final until confirmed by the
court.
| 21 | | (b) Confirmation of sales. The county collector shall file | 22 | | his or her
report of sale in the court within 30 days of the | 23 | | date of sale of each
property. No notice of the county | 24 | | collector's application to confirm the sales
shall be required | 25 | | except as prescribed by rule of the court. Upon
confirmation, | 26 | | except in cases where the sale becomes void under Section |
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| 1 | | 22-85,
or in cases where the order of confirmation is vacated | 2 | | by the court, a sale
under this Section shall extinguish the in | 3 | | rem lien of the general taxes,
special taxes and special | 4 | | assessments for which judgment has been entered and a
| 5 | | redemption shall not revive the lien. Confirmation of the sale | 6 | | shall in no
event affect the owner's personal liability to pay | 7 | | the taxes, interest and
penalties as provided in this Code or | 8 | | prevent institution of a proceeding under
Section 21-440 to | 9 | | collect any amount that may remain
due after the sale.
| 10 | | (c) Issuance of tax sale certificates. Upon confirmation of | 11 | | the sale the
County Clerk and the County Collector shall issue | 12 | | to the purchaser a
certificate of purchase in the form | 13 | | prescribed by Section 21-250 as near as may
be. A certificate | 14 | | of purchase shall not be issued to any person who is
ineligible | 15 | | to bid at the sale or to receive a certificate of purchase | 16 | | under
Section 21-265.
| 17 | | (d) Scavenger Tax Judgment, Sale and Redemption Record - | 18 | | Sale of
parcels not sold. The county collector shall prepare a | 19 | | Scavenger Tax Judgment,
Sale and Redemption Record. The county | 20 | | clerk shall write or stamp on the
scavenger tax judgment, sale, | 21 | | forfeiture and redemption record opposite the
description of | 22 | | any property offered for sale and not sold, or not confirmed | 23 | | for
any reason, the words "offered but not sold". The | 24 | | properties which are offered
for sale under this Section and | 25 | | not sold or not confirmed shall be offered for
sale annually | 26 | | thereafter in the manner provided in this Section until sold,
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| 1 | | except in the case of mineral rights, which after 10 | 2 | | consecutive years of
being offered for sale under this Section | 3 | | and not sold or confirmed shall
no longer be required to be | 4 | | offered for sale. At
any time between annual sales the County | 5 | | Collector may advertise for sale any
properties subject to sale | 6 | | under judgments for sale previously entered under
this Section | 7 | | and not executed for any reason. The advertisement and sale | 8 | | shall
be regulated by the provisions of this Code as far as | 9 | | applicable.
| 10 | | (e) Proceeding to tax deed. The owner of the certificate of | 11 | | purchase shall
give notice as required by Sections 22-5 through | 12 | | 22-30, and may extend the
period of redemption as provided by | 13 | | Section 21-385. At any time within 6 months
prior to expiration | 14 | | of the period of redemption from a sale under this Code,
the | 15 | | owner of a certificate of purchase may file a petition and may | 16 | | obtain a tax
deed under Sections 22-30 through 22-55. All | 17 | | proceedings for the issuance of
a tax deed and all tax deeds | 18 | | for properties sold under this Section shall be
subject to | 19 | | Sections 22-30 through 22-55. Deeds issued under this Section | 20 | | are
subject to Section 22-70. This Section shall be liberally | 21 | | construed so that the deeds provided for in this Section convey | 22 | | merchantable title.
| 23 | | (f) Redemptions from scavenger sales. Redemptions may be | 24 | | made from sales
under this Section in the same manner and upon | 25 | | the same terms and conditions as
redemptions from sales made | 26 | | under the County Collector's annual application for
judgment |
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| 1 | | and order of sale, except that in lieu of penalty the person | 2 | | redeeming
shall pay interest as follows if the sale occurs | 3 | | before September 9, 1993:
| 4 | | (1) If redeemed within the first 2 months from the date | 5 | | of the sale, 3%
per month or portion thereof upon the | 6 | | amount for which the property was sold;
| 7 | | (2) If redeemed between 2 and 6 months from the date of | 8 | | the sale, 12% of
the amount for which the property was | 9 | | sold;
| 10 | | (3) If redeemed between 6 and 12 months from the date | 11 | | of the sale, 24%
of the amount for which the property was | 12 | | sold;
| 13 | | (4) If redeemed between 12 and 18 months from the date | 14 | | of the sale, 36% of
the amount for which the property was | 15 | | sold;
| 16 | | (5) If redeemed between 18 and 24 months from the date | 17 | | of the sale, 48%
of the amount for which the property was | 18 | | sold;
| 19 | | (6) If redeemed after 24 months from the date of sale, | 20 | | the 48% herein
provided together with interest at 6% per | 21 | | year thereafter.
| 22 | | If the sale occurs on or after September 9,
1993, the | 23 | | person redeeming shall pay interest on that part of the amount | 24 | | for
which the property was sold equal to or less than the full | 25 | | amount of delinquent
taxes, special assessments, penalties, | 26 | | interest, and costs, included in the
judgment and order of sale |
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| 1 | | as follows:
| 2 | | (1) If redeemed within the first 2 months from the date | 3 | | of the sale,
3% per month upon the amount of taxes, special | 4 | | assessments, penalties,
interest, and costs due for each of | 5 | | the first 2 months, or fraction thereof.
| 6 | | (2) If redeemed at any time between 2 and 6 months from | 7 | | the date of
the sale, 12% of the amount of taxes, special | 8 | | assessments, penalties, interest,
and costs due.
| 9 | | (3) If redeemed at any time between 6 and 12 months | 10 | | from the date of the
sale, 24% of the amount of taxes, | 11 | | special assessments, penalties, interest, and
costs due.
| 12 | | (4) If redeemed at any time between 12 and 18 months | 13 | | from the date
of the sale, 36% of the amount of taxes, | 14 | | special assessments, penalties,
interest, and costs due.
| 15 | | (5) If redeemed at any time between 18 and 24 months | 16 | | from the date
of the sale, 48% of the amount of taxes, | 17 | | special assessments, penalties,
interest, and costs due.
| 18 | | (6) If redeemed after 24 months from the date of sale, | 19 | | the 48%
provided for the 24 months together with interest | 20 | | at 6% per annum thereafter on
the amount of taxes, special | 21 | | assessments, penalties, interest, and costs due.
| 22 | | The person redeeming shall not be required to pay any | 23 | | interest on any part
of the amount for which the property was | 24 | | sold that exceeds the full amount of
delinquent taxes, special | 25 | | assessments, penalties, interest, and costs included
in the | 26 | | judgment and order of sale.
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| 1 | | Notwithstanding any other provision of this Section, | 2 | | except for
owner-occupied single family residential units | 3 | | which are condominium units,
cooperative units or dwellings, | 4 | | the amount required to be paid for redemption
shall also | 5 | | include an amount equal to all delinquent taxes on the property
| 6 | | which taxes were delinquent at the time of sale. The delinquent | 7 | | taxes shall be
apportioned by the county collector among the | 8 | | taxing districts in which the
property is situated in | 9 | | accordance with law. In the event that all moneys
received from | 10 | | any sale held under this Section exceed an amount equal to all
| 11 | | delinquent taxes on the property sold, which taxes were | 12 | | delinquent at the time
of sale, together with all publication | 13 | | and other costs associated with the
sale, then, upon | 14 | | redemption, the County Collector and the County Clerk shall
| 15 | | apply the excess amount to the cost of redemption.
| 16 | | (g) Bidding by county or other taxing districts. Any taxing | 17 | | district may
bid at a scavenger sale. The county board of the | 18 | | county in which properties
offered for sale under this Section | 19 | | are located may bid as trustee for all
taxing districts having | 20 | | an interest in the taxes for the nonpayment of which
the | 21 | | parcels are offered. The County shall apply on the bid the | 22 | | unpaid taxes due
upon the property and no cash need be paid. | 23 | | The County or other taxing district
acquiring a tax sale | 24 | | certificate shall take all steps necessary to acquire
title to | 25 | | the property and may manage and operate the property so | 26 | | acquired.
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| 1 | | When a county, or other taxing district within the county, | 2 | | is a petitioner
for a tax deed, no filing fee shall be required | 3 | | on the petition. The county as
a tax creditor and as trustee | 4 | | for other tax creditors, or other taxing district
within the | 5 | | county shall not be required to allege and prove that all taxes | 6 | | and
special assessments which become due and payable after the | 7 | | sale to the county
have been paid. The county shall not be | 8 | | required to pay the subsequently
accruing taxes or special | 9 | | assessments at any time. Upon the written request of
the county | 10 | | board or its designee, the county collector shall not offer the
| 11 | | property for sale at any tax sale subsequent to the sale of the | 12 | | property to the
county under this Section. The lien of taxes | 13 | | and special assessments which
become due and payable after a | 14 | | sale to a county shall merge in the fee title of
the county, or | 15 | | other taxing district, on the issuance of a deed. The County | 16 | | may
sell the properties so acquired, or the certificate of | 17 | | purchase thereto, and
the proceeds of the sale shall be | 18 | | distributed to the taxing districts in
proportion to their | 19 | | respective interests therein. The presiding officer of the
| 20 | | county board, with the advice and consent of the County Board, | 21 | | may appoint some
officer or person to attend scavenger sales | 22 | | and bid on its behalf.
| 23 | | (h) Miscellaneous provisions. In the event that the tract | 24 | | of land or lot
sold at any such sale is not redeemed within the | 25 | | time permitted by law and a
tax deed is issued, all moneys that | 26 | | may be received from the sale of
properties in excess of the |
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| 1 | | delinquent taxes, together with all publication
and other costs | 2 | | associated with the sale,
shall, upon petition of any | 3 | | interested party to the court that issued the tax
deed, be | 4 | | distributed by the County Collector pursuant to order of the | 5 | | court
among the persons having legal or equitable interests in | 6 | | the property according
to the fair value of their interests in | 7 | | the tract or lot. Section 21-415 does
not apply to properties | 8 | | sold under this Section.
Appeals may be taken from the orders | 9 | | and judgments entered under this Section
as in other civil | 10 | | cases. The remedy herein provided is in addition to other
| 11 | | remedies for the collection of delinquent taxes. | 12 | | (i) The changes to this Section made by this amendatory Act | 13 | | of
the 95th General Assembly apply only to matters in which a
| 14 | | petition for tax deed is filed on or after the effective date
| 15 | | of this amendatory Act of the 95th General Assembly.
| 16 | | Notwithstanding any other provision of law, no scavenger | 17 | | sale shall be held on or after the effective date of this | 18 | | amendatory Act of the 100th General Assembly with respect to | 19 | | property located in whole or in part within a county with | 20 | | 3,000,000 or more
inhabitants. | 21 | | (Source: P.A. 95-477, eff. 6-1-08 .)
| 22 | | Section 99. Effective date. This Act takes effect upon | 23 | | becoming law.".
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