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Full Text of SB0508  102nd General Assembly

SB0508ham002 102ND GENERAL ASSEMBLY

Rep. Michael J. Zalewski

Filed: 5/28/2021

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 508

2    AMENDMENT NO. ______. Amend Senate Bill 508 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Sections 16-8, 18-185, 21-145, 21-150, 21-205, and 21-260 and
6by adding Sections 9-285, 18-233, and 21-261 as follows:
 
7    (35 ILCS 200/9-285 new)
8    Sec. 9-285. Real property descriptions.
9    (a) This Section shall apply to all counties with
103,000,000 or more inhabitants and to all counties where the
11county board provides by ordinance or resolution that owners
12of certain property shall substantially comply with subsection
13(b), below.
14    (b) Owners of income producing properties shall file
15physical descriptions of their properties with the chief
16county assessor, on a form and format determined by the chief

 

 

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1county assessor, within 120 days after:
2        (1) the effective date of this amendatory Act of the
3    102nd General Assembly, for counties of 3,000,000 or more;
4    or
5        (2) the adoption of a resolution by the county board
6    under this Section, for all other counties.
7    Following an initial filing pursuant to paragraphs (1) or
8(2) of this subsection (b), a property owner shall also update
9the filing within 120 days after any material change in the
10physical description.
11    (c) Definitions. For the purpose of this Section:
12    "Income producing property" means property that is not
13owner-occupied, as defined in this Section, and is owned for
14the purpose of generating income from the property itself,
15whether or not such property actually generates income in a
16particular year. "Income producing property" does not include:
17        (1) property with a market value of $500,000 or less
18    in the most recent assessment year for which an assessment
19    is certified exclusive of any adjustments to assessed
20    value by a board of review, the Property Tax Appeal Board,
21    or the circuit court;
22        (2) residential property containing 6 or fewer
23    dwelling units;
24        (3) property assessed under Article 10 of this Code
25    and stadiums that are not qualified property under Section
26    10-215 that have a seating capacity of 20,000 or more and

 

 

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1    host major professional sporting events;
2        (4) property that is assessed by the Department under
3    Article 11 of this Code;
4        (5) property that is owned or leased by a hospital
5    licensed under the Hospital Licensing Act or operated
6    under the University of Illinois Hospital Act, including
7    any hospital affiliate that directly or indirectly
8    controls, is controlled by, or is under common control
9    with a hospital; or
10        (6) property that is owned or leased by a facility
11    licensed under the Nursing Home Care Act that is an
12    intermediate or skilled facility.
13    "Net rentable area" means the square footage of an
14improvement that may be leased or rented to tenants and
15excludes common areas such as elevators, stairways, and
16atriums.
17    "Owner-occupied" means real property that is used or
18occupied exclusively by a record owner or related entity, or
19real property where 80% or more of the net rentable area of the
20property is occupied or held for future use by the record owner
21of the property or a related person or entity as described in
22subsection (b) of Section 267 of the Internal Revenue Code. If
23more than 20% of the net rentable area of a property is subject
24to an existing lease or is subject to short term rental of the
25property by an unrelated entity, the property is not
26considered owner-occupied for purposes of this Section.

 

 

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1    "Physical description" means the land size and, for each
2individual development on the parcel, information about the
3construction type, year built, total development size, number
4of buildings, the number of stories in each building, and
5parking capacity. Additionally:
6        (1) For multi-family residential properties of 6 or
7    more units, "physical description" also includes the
8    number of stories in each building, the size and use of
9    basement area, the number of studio, 1-bedroom, 2-bedroom,
10    3-bedroom, and larger units; pool area (if any); exercise
11    area (if any); lower level uses; and the number of units,
12    if any, which are enrolled in any government-administered
13    affordable housing program.
14        (2) For office properties, "physical description" also
15    includes the net rentable area, the number of stories, the
16    size and use of basement area, lower level uses, ceiling
17    height, whether or not each unit is used for medical
18    services, and whether or not buildings on the property
19    share a central plant.
20        (3) For retail properties, "physical description" also
21    includes the net rentable area, the number of stories, the
22    size and uses of basement area, the size and use of lower
23    levels, ceiling height, and total customer capacity.
24        (4) For industrial properties, "physical description"
25    also includes the size and location of office area or
26    areas, ceiling height, the size and location of docks, the

 

 

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1    number and size of loading bay doors, and the primary
2    tenant or business entity.
3        (5) For hospitality properties, "physical description"
4    also includes the size of any conference area, the number
5    of stories, the size and use of basement area, the room
6    count, the suite count, the size and location of lounge
7    areas, the size and location of restaurant areas,
8    franchise affiliation, the size and location of any pool
9    area, and lower level uses.
10    "Property" has the meaning set forth in Section 1-130 of
11this Code and includes contiguous parcels or property index
12numbers that comprise one functional property location.
 
13    (35 ILCS 200/16-8)
14    Sec. 16-8. Books and records of chief county assessment
15officer.
16    (a) In counties with 3,000,000 or more inhabitants, the
17chief county assessment officer shall maintain records of the
18assessed value of each parcel of property and shall enter upon
19the property record card of each town or city lot or parcel of
20land the elements (or basis) of valuation and computations
21that are taken into consideration by the chief county
22assessment officer in ascertaining and determining the fair
23cash value of each town or city lot or parcel of land and of
24each improvement thereon, including the elements (shown by
25percentages or otherwise) that were taken into consideration

 

 

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1as enhancing or detracting elements (such as depth, corner,
2alley, railway or other elements). The assessment officer
3shall maintain the records for at least 10 years. Upon request
4by the board of appeals (until the first Monday in December
51998 and the board of review beginning the first Monday in
6December 1998 and thereafter), the officer shall immediately
7furnish all of the requested records to the board. The records
8shall be available, on request, to the taxpayer. The chief
9county assessment officer shall certify, in writing, the
10amount of the assessment to the board. If the records
11maintained by the chief county assessment officer at the time
12the assessment is certified to the board under subsection (a)
13contain none of the elements (or basis) of valuation for the
14parcel, then any increase by the chief county assessment
15officer shall be considered invalid by the board acting on a
16complaint under Section 16-120; and no action by the board
17under Section 16-120 shall result in an increase in the
18valuation for the parcel for the current assessment year.
19    (a-5) In counties with 3,000,000 or more inhabitants, the
20chief county assessment officer shall make available, without
21charge and in an electronic format commonly available to the
22general public, the factors that were taken into consideration
23in determining the fair cash value of each income-producing
24property, as defined in Section 9-285, when feasible to do so.
25These factors include, but are not limited to: capitalization
26rates and tax loads; rental income data and any adjustments to

 

 

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1rental income data; ratios of expenses to income; net income;
2vacancy and collection loss; reproduction or replacement cost
3calculators or manuals; physical, functional, and economic
4depreciation or obsolescence; comparable sales; and sales
5adjustment factors.
6    (b) In counties with 3,000,000 or more inhabitants, the
7notice given by the chief county assessment officer to a
8taxpayer of a proposed increase in assessment shall designate
9the reason for the increase. If a taxpayer files an assessment
10complaint with the chief county assessment officer, the
11notification to the taxpayer of a determination on the
12assessment complaint shall designate the reason for the
13result.
14    (c) The provisions of this Section shall be applicable
15beginning with the assessment for the 1997 tax year.
16(Source: P.A. 89-718, eff. 3-7-97; 90-4, eff. 3-7-97.)
 
17    (35 ILCS 200/18-185)
18    Sec. 18-185. Short title; definitions. This Division 5
19may be cited as the Property Tax Extension Limitation Law. As
20used in this Division 5:
21    "Consumer Price Index" means the Consumer Price Index for
22All Urban Consumers for all items published by the United
23States Department of Labor.
24    "Extension limitation" means (a) the lesser of 5% or the
25percentage increase in the Consumer Price Index during the

 

 

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112-month calendar year preceding the levy year or (b) the rate
2of increase approved by voters under Section 18-205.
3    "Affected county" means a county of 3,000,000 or more
4inhabitants or a county contiguous to a county of 3,000,000 or
5more inhabitants.
6    "Taxing district" has the same meaning provided in Section
71-150, except as otherwise provided in this Section. For the
81991 through 1994 levy years only, "taxing district" includes
9only each non-home rule taxing district having the majority of
10its 1990 equalized assessed value within any county or
11counties contiguous to a county with 3,000,000 or more
12inhabitants. Beginning with the 1995 levy year, "taxing
13district" includes only each non-home rule taxing district
14subject to this Law before the 1995 levy year and each non-home
15rule taxing district not subject to this Law before the 1995
16levy year having the majority of its 1994 equalized assessed
17value in an affected county or counties. Beginning with the
18levy year in which this Law becomes applicable to a taxing
19district as provided in Section 18-213, "taxing district" also
20includes those taxing districts made subject to this Law as
21provided in Section 18-213.
22    "Aggregate extension" for taxing districts to which this
23Law applied before the 1995 levy year means the annual
24corporate extension for the taxing district and those special
25purpose extensions that are made annually for the taxing
26district, excluding special purpose extensions: (a) made for

 

 

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1the taxing district to pay interest or principal on general
2obligation bonds that were approved by referendum; (b) made
3for any taxing district to pay interest or principal on
4general obligation bonds issued before October 1, 1991; (c)
5made for any taxing district to pay interest or principal on
6bonds issued to refund or continue to refund those bonds
7issued before October 1, 1991; (d) made for any taxing
8district to pay interest or principal on bonds issued to
9refund or continue to refund bonds issued after October 1,
101991 that were approved by referendum; (e) made for any taxing
11district to pay interest or principal on revenue bonds issued
12before October 1, 1991 for payment of which a property tax levy
13or the full faith and credit of the unit of local government is
14pledged; however, a tax for the payment of interest or
15principal on those bonds shall be made only after the
16governing body of the unit of local government finds that all
17other sources for payment are insufficient to make those
18payments; (f) made for payments under a building commission
19lease when the lease payments are for the retirement of bonds
20issued by the commission before October 1, 1991, to pay for the
21building project; (g) made for payments due under installment
22contracts entered into before October 1, 1991; (h) made for
23payments of principal and interest on bonds issued under the
24Metropolitan Water Reclamation District Act to finance
25construction projects initiated before October 1, 1991; (i)
26made for payments of principal and interest on limited bonds,

 

 

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1as defined in Section 3 of the Local Government Debt Reform
2Act, in an amount not to exceed the debt service extension base
3less the amount in items (b), (c), (e), and (h) of this
4definition for non-referendum obligations, except obligations
5initially issued pursuant to referendum; (j) made for payments
6of principal and interest on bonds issued under Section 15 of
7the Local Government Debt Reform Act; (k) made by a school
8district that participates in the Special Education District
9of Lake County, created by special education joint agreement
10under Section 10-22.31 of the School Code, for payment of the
11school district's share of the amounts required to be
12contributed by the Special Education District of Lake County
13to the Illinois Municipal Retirement Fund under Article 7 of
14the Illinois Pension Code; the amount of any extension under
15this item (k) shall be certified by the school district to the
16county clerk; (l) made to fund expenses of providing joint
17recreational programs for persons with disabilities under
18Section 5-8 of the Park District Code or Section 11-95-14 of
19the Illinois Municipal Code; (m) made for temporary relocation
20loan repayment purposes pursuant to Sections 2-3.77 and
2117-2.2d of the School Code; (n) made for payment of principal
22and interest on any bonds issued under the authority of
23Section 17-2.2d of the School Code; (o) made for contributions
24to a firefighter's pension fund created under Article 4 of the
25Illinois Pension Code, to the extent of the amount certified
26under item (5) of Section 4-134 of the Illinois Pension Code;

 

 

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1and (p) made for road purposes in the first year after a
2township assumes the rights, powers, duties, assets, property,
3liabilities, obligations, and responsibilities of a road
4district abolished under the provisions of Section 6-133 of
5the Illinois Highway Code.
6    "Aggregate extension" for the taxing districts to which
7this Law did not apply before the 1995 levy year (except taxing
8districts subject to this Law in accordance with Section
918-213) means the annual corporate extension for the taxing
10district and those special purpose extensions that are made
11annually for the taxing district, excluding special purpose
12extensions: (a) made for the taxing district to pay interest
13or principal on general obligation bonds that were approved by
14referendum; (b) made for any taxing district to pay interest
15or principal on general obligation bonds issued before March
161, 1995; (c) made for any taxing district to pay interest or
17principal on bonds issued to refund or continue to refund
18those bonds issued before March 1, 1995; (d) made for any
19taxing district to pay interest or principal on bonds issued
20to refund or continue to refund bonds issued after March 1,
211995 that were approved by referendum; (e) made for any taxing
22district to pay interest or principal on revenue bonds issued
23before March 1, 1995 for payment of which a property tax levy
24or the full faith and credit of the unit of local government is
25pledged; however, a tax for the payment of interest or
26principal on those bonds shall be made only after the

 

 

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1governing body of the unit of local government finds that all
2other sources for payment are insufficient to make those
3payments; (f) made for payments under a building commission
4lease when the lease payments are for the retirement of bonds
5issued by the commission before March 1, 1995 to pay for the
6building project; (g) made for payments due under installment
7contracts entered into before March 1, 1995; (h) made for
8payments of principal and interest on bonds issued under the
9Metropolitan Water Reclamation District Act to finance
10construction projects initiated before October 1, 1991; (h-4)
11made for stormwater management purposes by the Metropolitan
12Water Reclamation District of Greater Chicago under Section 12
13of the Metropolitan Water Reclamation District Act; (i) made
14for payments of principal and interest on limited bonds, as
15defined in Section 3 of the Local Government Debt Reform Act,
16in an amount not to exceed the debt service extension base less
17the amount in items (b), (c), and (e) of this definition for
18non-referendum obligations, except obligations initially
19issued pursuant to referendum and bonds described in
20subsection (h) of this definition; (j) made for payments of
21principal and interest on bonds issued under Section 15 of the
22Local Government Debt Reform Act; (k) made for payments of
23principal and interest on bonds authorized by Public Act
2488-503 and issued under Section 20a of the Chicago Park
25District Act for aquarium or museum projects; (l) made for
26payments of principal and interest on bonds authorized by

 

 

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1Public Act 87-1191 or 93-601 and (i) issued pursuant to
2Section 21.2 of the Cook County Forest Preserve District Act,
3(ii) issued under Section 42 of the Cook County Forest
4Preserve District Act for zoological park projects, or (iii)
5issued under Section 44.1 of the Cook County Forest Preserve
6District Act for botanical gardens projects; (m) made pursuant
7to Section 34-53.5 of the School Code, whether levied annually
8or not; (n) made to fund expenses of providing joint
9recreational programs for persons with disabilities under
10Section 5-8 of the Park District Code or Section 11-95-14 of
11the Illinois Municipal Code; (o) made by the Chicago Park
12District for recreational programs for persons with
13disabilities under subsection (c) of Section 7.06 of the
14Chicago Park District Act; (p) made for contributions to a
15firefighter's pension fund created under Article 4 of the
16Illinois Pension Code, to the extent of the amount certified
17under item (5) of Section 4-134 of the Illinois Pension Code;
18(q) made by Ford Heights School District 169 under Section
1917-9.02 of the School Code; and (r) made for the purpose of
20making employer contributions to the Public School Teachers'
21Pension and Retirement Fund of Chicago under Section 34-53 of
22the School Code.
23    "Aggregate extension" for all taxing districts to which
24this Law applies in accordance with Section 18-213, except for
25those taxing districts subject to paragraph (2) of subsection
26(e) of Section 18-213, means the annual corporate extension

 

 

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1for the taxing district and those special purpose extensions
2that are made annually for the taxing district, excluding
3special purpose extensions: (a) made for the taxing district
4to pay interest or principal on general obligation bonds that
5were approved by referendum; (b) made for any taxing district
6to pay interest or principal on general obligation bonds
7issued before the date on which the referendum making this Law
8applicable to the taxing district is held; (c) made for any
9taxing district to pay interest or principal on bonds issued
10to refund or continue to refund those bonds issued before the
11date on which the referendum making this Law applicable to the
12taxing district is held; (d) made for any taxing district to
13pay interest or principal on bonds issued to refund or
14continue to refund bonds issued after the date on which the
15referendum making this Law applicable to the taxing district
16is held if the bonds were approved by referendum after the date
17on which the referendum making this Law applicable to the
18taxing district is held; (e) made for any taxing district to
19pay interest or principal on revenue bonds issued before the
20date on which the referendum making this Law applicable to the
21taxing district is held for payment of which a property tax
22levy or the full faith and credit of the unit of local
23government is pledged; however, a tax for the payment of
24interest or principal on those bonds shall be made only after
25the governing body of the unit of local government finds that
26all other sources for payment are insufficient to make those

 

 

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1payments; (f) made for payments under a building commission
2lease when the lease payments are for the retirement of bonds
3issued by the commission before the date on which the
4referendum making this Law applicable to the taxing district
5is held to pay for the building project; (g) made for payments
6due under installment contracts entered into before the date
7on which the referendum making this Law applicable to the
8taxing district is held; (h) made for payments of principal
9and interest on limited bonds, as defined in Section 3 of the
10Local Government Debt Reform Act, in an amount not to exceed
11the debt service extension base less the amount in items (b),
12(c), and (e) of this definition for non-referendum
13obligations, except obligations initially issued pursuant to
14referendum; (i) made for payments of principal and interest on
15bonds issued under Section 15 of the Local Government Debt
16Reform Act; (j) made for a qualified airport authority to pay
17interest or principal on general obligation bonds issued for
18the purpose of paying obligations due under, or financing
19airport facilities required to be acquired, constructed,
20installed or equipped pursuant to, contracts entered into
21before March 1, 1996 (but not including any amendments to such
22a contract taking effect on or after that date); (k) made to
23fund expenses of providing joint recreational programs for
24persons with disabilities under Section 5-8 of the Park
25District Code or Section 11-95-14 of the Illinois Municipal
26Code; (l) made for contributions to a firefighter's pension

 

 

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1fund created under Article 4 of the Illinois Pension Code, to
2the extent of the amount certified under item (5) of Section
34-134 of the Illinois Pension Code; and (m) made for the taxing
4district to pay interest or principal on general obligation
5bonds issued pursuant to Section 19-3.10 of the School Code.
6    "Aggregate extension" for all taxing districts to which
7this Law applies in accordance with paragraph (2) of
8subsection (e) of Section 18-213 means the annual corporate
9extension for the taxing district and those special purpose
10extensions that are made annually for the taxing district,
11excluding special purpose extensions: (a) made for the taxing
12district to pay interest or principal on general obligation
13bonds that were approved by referendum; (b) made for any
14taxing district to pay interest or principal on general
15obligation bonds issued before March 7, 1997 (the effective
16date of Public Act 89-718) this amendatory Act of 1997; (c)
17made for any taxing district to pay interest or principal on
18bonds issued to refund or continue to refund those bonds
19issued before March 7, 1997 (the effective date of Public Act
2089-718) this amendatory Act of 1997; (d) made for any taxing
21district to pay interest or principal on bonds issued to
22refund or continue to refund bonds issued after March 7, 1997
23(the effective date of Public Act 89-718) this amendatory Act
24of 1997 if the bonds were approved by referendum after March 7,
251997 (the effective date of Public Act 89-718) this amendatory
26Act of 1997; (e) made for any taxing district to pay interest

 

 

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1or principal on revenue bonds issued before March 7, 1997 (the
2effective date of Public Act 89-718) this amendatory Act of
31997 for payment of which a property tax levy or the full faith
4and credit of the unit of local government is pledged;
5however, a tax for the payment of interest or principal on
6those bonds shall be made only after the governing body of the
7unit of local government finds that all other sources for
8payment are insufficient to make those payments; (f) made for
9payments under a building commission lease when the lease
10payments are for the retirement of bonds issued by the
11commission before March 7, 1997 (the effective date of Public
12Act 89-718) this amendatory Act of 1997 to pay for the building
13project; (g) made for payments due under installment contracts
14entered into before March 7, 1997 (the effective date of
15Public Act 89-718) this amendatory Act of 1997; (h) made for
16payments of principal and interest on limited bonds, as
17defined in Section 3 of the Local Government Debt Reform Act,
18in an amount not to exceed the debt service extension base less
19the amount in items (b), (c), and (e) of this definition for
20non-referendum obligations, except obligations initially
21issued pursuant to referendum; (i) made for payments of
22principal and interest on bonds issued under Section 15 of the
23Local Government Debt Reform Act; (j) made for a qualified
24airport authority to pay interest or principal on general
25obligation bonds issued for the purpose of paying obligations
26due under, or financing airport facilities required to be

 

 

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1acquired, constructed, installed or equipped pursuant to,
2contracts entered into before March 1, 1996 (but not including
3any amendments to such a contract taking effect on or after
4that date); (k) made to fund expenses of providing joint
5recreational programs for persons with disabilities under
6Section 5-8 of the Park District Code or Section 11-95-14 of
7the Illinois Municipal Code; and (l) made for contributions to
8a firefighter's pension fund created under Article 4 of the
9Illinois Pension Code, to the extent of the amount certified
10under item (5) of Section 4-134 of the Illinois Pension Code.
11    "Debt service extension base" means an amount equal to
12that portion of the extension for a taxing district for the
131994 levy year, or for those taxing districts subject to this
14Law in accordance with Section 18-213, except for those
15subject to paragraph (2) of subsection (e) of Section 18-213,
16for the levy year in which the referendum making this Law
17applicable to the taxing district is held, or for those taxing
18districts subject to this Law in accordance with paragraph (2)
19of subsection (e) of Section 18-213 for the 1996 levy year,
20constituting an extension for payment of principal and
21interest on bonds issued by the taxing district without
22referendum, but not including excluded non-referendum bonds.
23For park districts (i) that were first subject to this Law in
241991 or 1995 and (ii) whose extension for the 1994 levy year
25for the payment of principal and interest on bonds issued by
26the park district without referendum (but not including

 

 

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1excluded non-referendum bonds) was less than 51% of the amount
2for the 1991 levy year constituting an extension for payment
3of principal and interest on bonds issued by the park district
4without referendum (but not including excluded non-referendum
5bonds), "debt service extension base" means an amount equal to
6that portion of the extension for the 1991 levy year
7constituting an extension for payment of principal and
8interest on bonds issued by the park district without
9referendum (but not including excluded non-referendum bonds).
10A debt service extension base established or increased at any
11time pursuant to any provision of this Law, except Section
1218-212, shall be increased each year commencing with the later
13of (i) the 2009 levy year or (ii) the first levy year in which
14this Law becomes applicable to the taxing district, by the
15lesser of 5% or the percentage increase in the Consumer Price
16Index during the 12-month calendar year preceding the levy
17year. The debt service extension base may be established or
18increased as provided under Section 18-212. "Excluded
19non-referendum bonds" means (i) bonds authorized by Public Act
2088-503 and issued under Section 20a of the Chicago Park
21District Act for aquarium and museum projects; (ii) bonds
22issued under Section 15 of the Local Government Debt Reform
23Act; or (iii) refunding obligations issued to refund or to
24continue to refund obligations initially issued pursuant to
25referendum.
26    "Special purpose extensions" include, but are not limited

 

 

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1to, extensions for levies made on an annual basis for
2unemployment and workers' compensation, self-insurance,
3contributions to pension plans, and extensions made pursuant
4to Section 6-601 of the Illinois Highway Code for a road
5district's permanent road fund whether levied annually or not.
6The extension for a special service area is not included in the
7aggregate extension.
8    "Aggregate extension base" means the taxing district's
9last preceding aggregate extension as adjusted under Sections
1018-135, 18-215, 18-230, and 18-206, and 18-233. An adjustment
11under Section 18-135 shall be made for the 2007 levy year and
12all subsequent levy years whenever one or more counties within
13which a taxing district is located (i) used estimated
14valuations or rates when extending taxes in the taxing
15district for the last preceding levy year that resulted in the
16over or under extension of taxes, or (ii) increased or
17decreased the tax extension for the last preceding levy year
18as required by Section 18-135(c). Whenever an adjustment is
19required under Section 18-135, the aggregate extension base of
20the taxing district shall be equal to the amount that the
21aggregate extension of the taxing district would have been for
22the last preceding levy year if either or both (i) actual,
23rather than estimated, valuations or rates had been used to
24calculate the extension of taxes for the last levy year, or
25(ii) the tax extension for the last preceding levy year had not
26been adjusted as required by subsection (c) of Section 18-135.

 

 

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1Whenever an adjustment is required under Section 18-233, the
2aggregate extension base of the taxing district shall be equal
3to the amount that the aggregate extension of the taxing
4district would have been for the last preceding levy year if
5the actual valuations and rates, as adjusted for the increases
6or reductions specified in Section 18-233, had been used to
7calculate the extension of taxes for the levy year in which the
8overextension or underextension occurred.
9    Notwithstanding any other provision of law, for levy year
102012, the aggregate extension base for West Northfield School
11District No. 31 in Cook County shall be $12,654,592.
12    Notwithstanding any other provision of law, for levy year
132022, the aggregate extension base of a home equity assurance
14program that levied at least $1,000,000 in property taxes in
15levy year 2019 or 2020 under the Home Equity Assurance Act
16shall be the amount that the program's aggregate extension
17base for levy year 2021 would have been if the program had
18levied a property tax for levy year 2021.
19    "Levy year" has the same meaning as "year" under Section
201-155.
21    "New property" means (i) the assessed value, after final
22board of review or board of appeals action, of new
23improvements or additions to existing improvements on any
24parcel of real property that increase the assessed value of
25that real property during the levy year multiplied by the
26equalization factor issued by the Department under Section

 

 

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117-30, (ii) the assessed value, after final board of review or
2board of appeals action, of real property not exempt from real
3estate taxation, which real property was exempt from real
4estate taxation for any portion of the immediately preceding
5levy year, multiplied by the equalization factor issued by the
6Department under Section 17-30, including the assessed value,
7upon final stabilization of occupancy after new construction
8is complete, of any real property located within the
9boundaries of an otherwise or previously exempt military
10reservation that is intended for residential use and owned by
11or leased to a private corporation or other entity, (iii) in
12counties that classify in accordance with Section 4 of Article
13IX of the Illinois Constitution, an incentive property's
14additional assessed value resulting from a scheduled increase
15in the level of assessment as applied to the first year final
16board of review market value, and (iv) any increase in
17assessed value due to oil or gas production from an oil or gas
18well required to be permitted under the Hydraulic Fracturing
19Regulatory Act that was not produced in or accounted for
20during the previous levy year. In addition, the county clerk
21in a county containing a population of 3,000,000 or more shall
22include in the 1997 recovered tax increment value for any
23school district, any recovered tax increment value that was
24applicable to the 1995 tax year calculations.
25    "Qualified airport authority" means an airport authority
26organized under the Airport Authorities Act and located in a

 

 

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1county bordering on the State of Wisconsin and having a
2population in excess of 200,000 and not greater than 500,000.
3    "Recovered tax increment value" means, except as otherwise
4provided in this paragraph, the amount of the current year's
5equalized assessed value, in the first year after a
6municipality terminates the designation of an area as a
7redevelopment project area previously established under the
8Tax Increment Allocation Redevelopment Development Act in the
9Illinois Municipal Code, previously established under the
10Industrial Jobs Recovery Law in the Illinois Municipal Code,
11previously established under the Economic Development Project
12Area Tax Increment Act of 1995, or previously established
13under the Economic Development Area Tax Increment Allocation
14Act, of each taxable lot, block, tract, or parcel of real
15property in the redevelopment project area over and above the
16initial equalized assessed value of each property in the
17redevelopment project area. For the taxes which are extended
18for the 1997 levy year, the recovered tax increment value for a
19non-home rule taxing district that first became subject to
20this Law for the 1995 levy year because a majority of its 1994
21equalized assessed value was in an affected county or counties
22shall be increased if a municipality terminated the
23designation of an area in 1993 as a redevelopment project area
24previously established under the Tax Increment Allocation
25Redevelopment Development Act in the Illinois Municipal Code,
26previously established under the Industrial Jobs Recovery Law

 

 

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1in the Illinois Municipal Code, or previously established
2under the Economic Development Area Tax Increment Allocation
3Act, by an amount equal to the 1994 equalized assessed value of
4each taxable lot, block, tract, or parcel of real property in
5the redevelopment project area over and above the initial
6equalized assessed value of each property in the redevelopment
7project area. In the first year after a municipality removes a
8taxable lot, block, tract, or parcel of real property from a
9redevelopment project area established under the Tax Increment
10Allocation Redevelopment Development Act in the Illinois
11Municipal Code, the Industrial Jobs Recovery Law in the
12Illinois Municipal Code, or the Economic Development Area Tax
13Increment Allocation Act, "recovered tax increment value"
14means the amount of the current year's equalized assessed
15value of each taxable lot, block, tract, or parcel of real
16property removed from the redevelopment project area over and
17above the initial equalized assessed value of that real
18property before removal from the redevelopment project area.
19    Except as otherwise provided in this Section, "limiting
20rate" means a fraction the numerator of which is the last
21preceding aggregate extension base times an amount equal to
22one plus the extension limitation defined in this Section and
23the denominator of which is the current year's equalized
24assessed value of all real property in the territory under the
25jurisdiction of the taxing district during the prior levy
26year. For those taxing districts that reduced their aggregate

 

 

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1extension for the last preceding levy year, except for school
2districts that reduced their extension for educational
3purposes pursuant to Section 18-206, the highest aggregate
4extension in any of the last 3 preceding levy years shall be
5used for the purpose of computing the limiting rate. The
6denominator shall not include new property or the recovered
7tax increment value. If a new rate, a rate decrease, or a
8limiting rate increase has been approved at an election held
9after March 21, 2006, then (i) the otherwise applicable
10limiting rate shall be increased by the amount of the new rate
11or shall be reduced by the amount of the rate decrease, as the
12case may be, or (ii) in the case of a limiting rate increase,
13the limiting rate shall be equal to the rate set forth in the
14proposition approved by the voters for each of the years
15specified in the proposition, after which the limiting rate of
16the taxing district shall be calculated as otherwise provided.
17In the case of a taxing district that obtained referendum
18approval for an increased limiting rate on March 20, 2012, the
19limiting rate for tax year 2012 shall be the rate that
20generates the approximate total amount of taxes extendable for
21that tax year, as set forth in the proposition approved by the
22voters; this rate shall be the final rate applied by the county
23clerk for the aggregate of all capped funds of the district for
24tax year 2012.
25(Source: P.A. 99-143, eff. 7-27-15; 99-521, eff. 6-1-17;
26100-465, eff. 8-31-17; revised 8-12-19.)
 

 

 

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1    (35 ILCS 200/18-233 new)
2    Sec. 18-233. Adjustments for certificates of error,
3certain court orders, or final administrative decisions of the
4Property Tax Appeal Board. Beginning in levy year 2021, a
5taxing district levy shall be increased by a prior year
6adjustment whenever an assessment decrease due to the issuance
7of a certificate of error, a court order issued pursuant to an
8assessment valuation complaint under Section 23-15, or a final
9administrative decision of the Property Tax Appeal Board
10results in a refund from the taxing district of a portion of
11the property tax revenue distributed to the taxing district.
12On or before November 15 of each year, the county treasurer
13shall certify the aggregate refunds paid by a taxing district
14during such 12-month period for purposes of this Section.
 
15    (35 ILCS 200/21-145)
16    Sec. 21-145. Scavenger sale. At the same time the County
17Collector annually publishes the collector's annual sale
18advertisement under Sections 21-110, 21-115 and 21-120, it is
19mandatory for the collector in counties with 3,000,000 or more
20inhabitants, and in other counties if the county board so
21orders by resolution, to publish an advertisement giving
22notice of the intended application for judgment and sale of
23all properties upon which all or a part of the general taxes
24for each of 3 or more years are delinquent as of the date of

 

 

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1the advertisement. Under no circumstance may a tax year be
2offered at a scavenger sale prior to the annual tax sale for
3that tax year (or, for omitted assessments issued pursuant to
4Section 9-260, the annual tax sale for that omitted
5assessment's warrant year, as defined herein). In no event may
6there be more than 2 consecutive years without a sale under
7this Section, except where a tax sale has been delayed
8pursuant to Section 21-150 as a result of a statewide COVID-19
9public health emergency. The term delinquent also includes
10forfeitures. The County Collector shall include in the
11advertisement and in the application for judgment and sale
12under this Section and Section 21-260 the total amount of all
13general taxes upon those properties which are delinquent as of
14the date of the advertisement. In lieu of a single annual
15advertisement and application for judgment and sale under this
16Section and Section 21-260, the County Collector may, from
17time to time, beginning on the date of the publication of the
18annual sale advertisement and before August 1 of the next
19year, publish separate advertisements and make separate
20applications on eligible properties described in one or more
21volumes of the delinquent list. The separate advertisements
22and applications shall, in the aggregate, include all the
23properties which otherwise would have been included in the
24single annual advertisement and application for judgment and
25sale under this Section. Upon the written request of the
26taxing district which levied the same, the County Collector

 

 

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1shall also include in the advertisement the special taxes and
2special assessments, together with interest, penalties and
3costs thereon upon those properties which are delinquent as of
4the date of the advertisement. The advertisement and
5application for judgment and sale shall be in the manner
6prescribed by this Code relating to the annual advertisement
7and application for judgment and sale of delinquent
8properties.
9    As used in this Section, "warrant year" means the year
10preceding the calendar year in which the omitted assessment
11first became due and payable.
12(Source: P.A. 101-635, eff. 6-5-20.)
 
13    (35 ILCS 200/21-150)
14    Sec. 21-150. Time of applying for judgment. Except as
15otherwise provided in this Section or by ordinance or
16resolution enacted under subsection (c) of Section 21-40, in
17any county with fewer than 3,000,000 inhabitants, all
18applications for judgment and order of sale for taxes and
19special assessments on delinquent properties shall be made
20within 90 days after the second installment due date. In Cook
21County, all applications for judgment and order of sale for
22taxes and special assessments on delinquent properties shall
23be made (i) by July 1, 2011 for tax year 2009, (ii) by July 1,
242012 for tax year 2010, (iii) by July 1, 2013 for tax year
252011, (iv) by July 1, 2014 for tax year 2012, (v) by July 1,

 

 

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12015 for tax year 2013, (vi) by May 1, 2016 for tax year 2014,
2(vii) by March 1, 2017 for tax year 2015, (viii) by April 1 of
3the next calendar year after the second installment due date
4for tax year 2016 and 2017, and (ix) within 365 days of the
5second installment due date for each tax year thereafter.
6Notwithstanding these dates, in Cook County, the application
7for judgment and order of sale for the 2018 annual tax sale
8that would normally be held in calendar year 2020 shall not be
9filed earlier than the first day of the first month during
10which there is no longer a statewide COVID-19 public health
11emergency, as evidenced by an effective disaster declaration
12of the Governor covering all counties in the State, except
13that in no event may this application for judgment and order of
14sale be filed later than October 1, 2021. When a tax sale is
15delayed because of a statewide COVID-19 public health
16emergency, no subsequent annual tax sale may begin earlier
17than 180 days after the last day of the prior delayed tax sale,
18and no scavenger tax sale may begin earlier than 90 days after
19the last day of the prior delayed tax sale. In those counties
20which have adopted an ordinance under Section 21-40, the
21application for judgment and order of sale for delinquent
22taxes shall be made in December. In the 10 years next following
23the completion of a general reassessment of property in any
24county with 3,000,000 or more inhabitants, made under an order
25of the Department, applications for judgment and order of sale
26shall be made as soon as may be and on the day specified in the

 

 

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1advertisement required by Section 21-110 and 21-115. If for
2any cause the court is not held on the day specified, the cause
3shall stand continued, and it shall be unnecessary to
4re-advertise the list or notice.
5    Within 30 days after the day specified for the application
6for judgment the court shall hear and determine the matter. If
7judgment is rendered, the sale shall begin on the date within 5
8business days specified in the notice as provided in Section
921-115. If the collector is prevented from advertising and
10obtaining judgment within the time periods specified by this
11Section, the collector may obtain judgment at any time
12thereafter; but if the failure arises by the county
13collector's not complying with any of the requirements of this
14Code, he or she shall be held on his or her official bond for
15the full amount of all taxes and special assessments charged
16against him or her. Any failure on the part of the county
17collector shall not be allowed as a valid objection to the
18collection of any tax or assessment, or to entry of a judgment
19against any delinquent properties included in the application
20of the county collector.
21(Source: P.A. 100-243, eff. 8-22-17; 101-635, eff. 6-5-20.)
 
22    (35 ILCS 200/21-205)
23    Sec. 21-205. Tax sale procedures.
24    (a) The collector, in person or by deputy, shall attend,
25on the day and in the place specified in the notice for the

 

 

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1sale of property for taxes, and shall, between 9:00 a.m. and
24:00 p.m., or later at the collector's discretion, proceed to
3offer for sale, separately and in consecutive order, all
4property in the list on which the taxes, special assessments,
5interest or costs have not been paid. However, in any county
6with 3,000,000 or more inhabitants, the offer for sale shall
7be made between 8:00 a.m. and 8:00 p.m. The collector's office
8shall be kept open during all hours in which the sale is in
9progress. The sale shall be continued from day to day, until
10all property in the delinquent list has been offered for sale.
11However, any city, village or incorporated town interested in
12the collection of any tax or special assessment, may, in
13default of bidders, withdraw from collection the special
14assessment levied against any property by the corporate
15authorities of the city, village or incorporated town. In case
16of a withdrawal, there shall be no sale of that property on
17account of the delinquent special assessment thereon.
18    (b) Until January 1, 2013, in every sale of property
19pursuant to the provisions of this Code, the collector may
20employ any automated means that the collector deems
21appropriate. Beginning on January 1, 2013, either (i) the
22collector shall employ an automated bidding system that is
23programmed to accept the lowest redemption price bid by an
24eligible tax purchaser, subject to the penalty percentage
25limitation set forth in Section 21-215, or (ii) all tax sales
26shall be digitally recorded with video and audio. All bidders

 

 

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1are required to personally attend the sale and, if automated
2means are used, all hardware and software used with respect to
3those automated means must be certified by the Department and
4re-certified by the Department every 5 years. If the tax sales
5are digitally recorded and no automated bidding system is
6used, then the recordings shall be maintained by the collector
7for a period of at least 3 years from the date of the tax sale.
8The changes made by this amendatory Act of the 94th General
9Assembly are declarative of existing law.
10    (b-5) For any annual tax sale conducted on or after the
11effective date of this amendatory Act of the 102nd General
12Assembly, each county collector in a county with 275,000 or
13more inhabitants shall adopt a single bidder rule sufficient
14to prohibit a tax purchaser from registering more than one
15related bidding entity at the tax sale. The corporate
16authorities in any county with less than 275,000 inhabitants
17may, by ordinance, allow the county collector of that county
18to adopt such a single bidder rule. In any county that has
19adopted a single bidder rule under this subsection (b-5), the
20county treasurer shall include a representation and warranty
21form in each registration package attesting to compliance with
22the single bidder rule, except that the county may, by
23ordinance, opt out of this representation and warranty form
24requirement. A single bidder rule under this subsection may be
25in the following form:
26        (1) A registered tax buying entity (principal) may

 

 

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1    only have one registered buyer at the tax sale and may not
2    have a related bidding entity directly or indirectly
3    register as a buyer or participate in the tax sale. A
4    registered tax buying entity may not engage in any
5    multiple bidding strategy for the purpose of having more
6    than one related bidding entity submit bids at the tax
7    sale.
8        (2) A related bidding entity is defined as any
9    individual, corporation, partnership, joint venture,
10    limited liability company, business organization, or other
11    entity that has a shareholder, partner, principal,
12    officer, general partner, or other person or entity having
13    (i) an ownership interest in a bidding entity in common
14    with any other registered participant in the tax sale or
15    (ii) a common guarantor in connection with a source of
16    financing with any other registered participant in the tax
17    sale. The determination of whether registered entities are
18    related so as to prohibit those entities from submitting
19    duplicate bids in violation of the single bidder rule is
20    at the sole and exclusive discretion of the county
21    treasurer or his or her designated representatives.
22    (c) County collectors may, when applicable, eject tax
23bidders who disrupt the tax sale or use illegal bid practices.
24(Source: P.A. 100-1070, eff. 1-1-19.)
 
25    (35 ILCS 200/21-260)

 

 

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1    Sec. 21-260. Collector's scavenger sale. Upon the county
2collector's application under Section 21-145, to be known as
3the Scavenger Sale Application, the Court shall enter judgment
4for the general taxes, special taxes, special assessments,
5interest, penalties and costs as are included in the
6advertisement and appear to be due thereon after allowing an
7opportunity to object and a hearing upon the objections as
8provided in Section 21-175, and order those properties sold by
9the County Collector at public sale, or by electronic
10automated sale if the collector chooses to conduct an
11electronic automated sale pursuant to Sec. 21-261, to the
12highest bidder for cash, notwithstanding the bid may be less
13than the full amount of taxes, special taxes, special
14assessments, interest, penalties and costs for which judgment
15has been entered.
16    (a) Conducting the sale - Bidding. All properties shall be
17offered for sale in consecutive order as they appear in the
18delinquent list. The minimum bid for any property shall be
19$250 or one-half of the tax if the total liability is less than
20$500. For in-person scavenger sales, the The successful bidder
21shall immediately pay the amount of minimum bid to the County
22Collector by the end of the business day on which the bid was
23placed. That amount shall be paid in cash, by certified or
24cashier's check, by money order, or, if the successful bidder
25is a governmental unit, by a check issued by that governmental
26unit. For electronic automated scavenger sales, the successful

 

 

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1bidder shall pay the minimum bid amount by the close of the
2business day on which the bid was placed. That amount shall be
3paid online via ACH debit or by the electronic payment method
4required by the county collector. For in-person scavenger
5sales, if If the bid exceeds the minimum bid, the successful
6bidder shall pay the balance of the bid to the county collector
7in cash, by certified or cashier's check, by money order, or,
8if the successful bidder is a governmental unit, by a check
9issued by that governmental unit by the close of the next
10business day. For electronic automated scavenger sales, the
11successful bidder shall pay, by the close of the next business
12day, the balance of the bid online via ACH debit or by the
13electronic payment method required by the county collector. If
14the minimum bid is not paid at the time of sale or if the
15balance is not paid by the close of the next business day, then
16the sale is void and the minimum bid, if paid, is forfeited to
17the county general fund. In that event, the property shall be
18reoffered for sale within 30 days of the last offering of
19property in regular order. The collector shall make available
20to the public a list of all properties to be included in any
21reoffering due to the voiding of the original sale. The
22collector is not required to serve or publish any other notice
23of the reoffering of those properties. In the event that any of
24the properties are not sold upon reoffering, or are sold for
25less than the amount of the original voided sale, the original
26bidder who failed to pay the bid amount shall remain liable for

 

 

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1the unpaid balance of the bid in an action under Section
221-240. Liability shall not be reduced where the bidder upon
3reoffering also fails to pay the bid amount, and in that event
4both bidders shall remain liable for the unpaid balance of
5their respective bids. A sale of properties under this Section
6shall not be final until confirmed by the court.
7    (b) Confirmation of sales. The county collector shall file
8his or her report of sale in the court within 30 days of the
9date of sale of each property. No notice of the county
10collector's application to confirm the sales shall be required
11except as prescribed by rule of the court. Upon confirmation,
12except in cases where the sale becomes void under Section
1322-85, or in cases where the order of confirmation is vacated
14by the court, a sale under this Section shall extinguish the in
15rem lien of the general taxes, special taxes and special
16assessments for which judgment has been entered and a
17redemption shall not revive the lien. Confirmation of the sale
18shall in no event affect the owner's personal liability to pay
19the taxes, interest and penalties as provided in this Code or
20prevent institution of a proceeding under Section 21-440 to
21collect any amount that may remain due after the sale.
22    (c) Issuance of tax sale certificates. Upon confirmation
23of the sale the County Clerk and the County Collector shall
24issue to the purchaser a certificate of purchase in the form
25prescribed by Section 21-250 as near as may be. A certificate
26of purchase shall not be issued to any person who is ineligible

 

 

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1to bid at the sale or to receive a certificate of purchase
2under Section 21-265.
3    (d) Scavenger Tax Judgment, Sale and Redemption Record -
4Sale of parcels not sold. The county collector shall prepare a
5Scavenger Tax Judgment, Sale and Redemption Record. The county
6clerk shall write or stamp on the scavenger tax judgment,
7sale, forfeiture and redemption record opposite the
8description of any property offered for sale and not sold, or
9not confirmed for any reason, the words "offered but not
10sold". The properties which are offered for sale under this
11Section and not sold or not confirmed shall be offered for sale
12annually thereafter in the manner provided in this Section
13until sold, except in the case of mineral rights, which after
1410 consecutive years of being offered for sale under this
15Section and not sold or confirmed shall no longer be required
16to be offered for sale. At any time between annual sales the
17County Collector may advertise for sale any properties subject
18to sale under judgments for sale previously entered under this
19Section and not executed for any reason. The advertisement and
20sale shall be regulated by the provisions of this Code as far
21as applicable.
22    (e) Proceeding to tax deed. The owner of the certificate
23of purchase shall give notice as required by Sections 22-5
24through 22-30, and may extend the period of redemption as
25provided by Section 21-385. At any time within 6 months prior
26to expiration of the period of redemption from a sale under

 

 

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1this Code, the owner of a certificate of purchase may file a
2petition and may obtain a tax deed under Sections 22-30
3through 22-55. All proceedings for the issuance of a tax deed
4and all tax deeds for properties sold under this Section shall
5be subject to Sections 22-30 through 22-55. Deeds issued under
6this Section are subject to Section 22-70. This Section shall
7be liberally construed so that the deeds provided for in this
8Section convey merchantable title.
9    (f) Redemptions from scavenger sales. Redemptions may be
10made from sales under this Section in the same manner and upon
11the same terms and conditions as redemptions from sales made
12under the County Collector's annual application for judgment
13and order of sale, except that in lieu of penalty the person
14redeeming shall pay interest as follows if the sale occurs
15before September 9, 1993:
16        (1) If redeemed within the first 2 months from the
17    date of the sale, 3% per month or portion thereof upon the
18    amount for which the property was sold;
19        (2) If redeemed between 2 and 6 months from the date of
20    the sale, 12% of the amount for which the property was
21    sold;
22        (3) If redeemed between 6 and 12 months from the date
23    of the sale, 24% of the amount for which the property was
24    sold;
25        (4) If redeemed between 12 and 18 months from the date
26    of the sale, 36% of the amount for which the property was

 

 

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1    sold;
2        (5) If redeemed between 18 and 24 months from the date
3    of the sale, 48% of the amount for which the property was
4    sold;
5        (6) If redeemed after 24 months from the date of sale,
6    the 48% herein provided together with interest at 6% per
7    year thereafter.
8    If the sale occurs on or after September 9, 1993, the
9person redeeming shall pay interest on that part of the amount
10for which the property was sold equal to or less than the full
11amount of delinquent taxes, special assessments, penalties,
12interest, and costs, included in the judgment and order of
13sale as follows:
14        (1) If redeemed within the first 2 months from the
15    date of the sale, 3% per month upon the amount of taxes,
16    special assessments, penalties, interest, and costs due
17    for each of the first 2 months, or fraction thereof.
18        (2) If redeemed at any time between 2 and 6 months from
19    the date of the sale, 12% of the amount of taxes, special
20    assessments, penalties, interest, and costs due.
21        (3) If redeemed at any time between 6 and 12 months
22    from the date of the sale, 24% of the amount of taxes,
23    special assessments, penalties, interest, and costs due.
24        (4) If redeemed at any time between 12 and 18 months
25    from the date of the sale, 36% of the amount of taxes,
26    special assessments, penalties, interest, and costs due.

 

 

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1        (5) If redeemed at any time between 18 and 24 months
2    from the date of the sale, 48% of the amount of taxes,
3    special assessments, penalties, interest, and costs due.
4        (6) If redeemed after 24 months from the date of sale,
5    the 48% provided for the 24 months together with interest
6    at 6% per annum thereafter on the amount of taxes, special
7    assessments, penalties, interest, and costs due.
8    The person redeeming shall not be required to pay any
9interest on any part of the amount for which the property was
10sold that exceeds the full amount of delinquent taxes, special
11assessments, penalties, interest, and costs included in the
12judgment and order of sale.
13    Notwithstanding any other provision of this Section,
14except for owner-occupied single family residential units
15which are condominium units, cooperative units or dwellings,
16the amount required to be paid for redemption shall also
17include an amount equal to all delinquent taxes on the
18property which taxes were delinquent at the time of sale. The
19delinquent taxes shall be apportioned by the county collector
20among the taxing districts in which the property is situated
21in accordance with law. In the event that all moneys received
22from any sale held under this Section exceed an amount equal to
23all delinquent taxes on the property sold, which taxes were
24delinquent at the time of sale, together with all publication
25and other costs associated with the sale, then, upon
26redemption, the County Collector and the County Clerk shall

 

 

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1apply the excess amount to the cost of redemption.
2    (g) Bidding by county or other taxing districts. Any
3taxing district may bid at a scavenger sale. The county board
4of the county in which properties offered for sale under this
5Section are located may bid as trustee for all taxing
6districts having an interest in the taxes for the nonpayment
7of which the parcels are offered. The County shall apply on the
8bid the unpaid taxes due upon the property and no cash need be
9paid. The County or other taxing district acquiring a tax sale
10certificate shall take all steps necessary to acquire title to
11the property and may manage and operate the property so
12acquired.
13    When a county, or other taxing district within the county,
14is a petitioner for a tax deed, no filing fee shall be required
15on the petition. The county as a tax creditor and as trustee
16for other tax creditors, or other taxing district within the
17county shall not be required to allege and prove that all taxes
18and special assessments which become due and payable after the
19sale to the county have been paid. The county shall not be
20required to pay the subsequently accruing taxes or special
21assessments at any time. Upon the written request of the
22county board or its designee, the county collector shall not
23offer the property for sale at any tax sale subsequent to the
24sale of the property to the county under this Section. The lien
25of taxes and special assessments which become due and payable
26after a sale to a county shall merge in the fee title of the

 

 

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1county, or other taxing district, on the issuance of a deed.
2The County may sell the properties so acquired, or the
3certificate of purchase thereto, and the proceeds of the sale
4shall be distributed to the taxing districts in proportion to
5their respective interests therein. The presiding officer of
6the county board, with the advice and consent of the County
7Board, may appoint some officer or person to attend scavenger
8sales and bid on its behalf.
9    (h) Miscellaneous provisions. In the event that the tract
10of land or lot sold at any such sale is not redeemed within the
11time permitted by law and a tax deed is issued, all moneys that
12may be received from the sale of properties in excess of the
13delinquent taxes, together with all publication and other
14costs associated with the sale, shall, upon petition of any
15interested party to the court that issued the tax deed, be
16distributed by the County Collector pursuant to order of the
17court among the persons having legal or equitable interests in
18the property according to the fair value of their interests in
19the tract or lot. Section 21-415 does not apply to properties
20sold under this Section. Appeals may be taken from the orders
21and judgments entered under this Section as in other civil
22cases. The remedy herein provided is in addition to other
23remedies for the collection of delinquent taxes.
24    (i) The changes to this Section made by this amendatory
25Act of the 95th General Assembly apply only to matters in which
26a petition for tax deed is filed on or after the effective date

 

 

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1of this amendatory Act of the 95th General Assembly.
2(Source: P.A. 95-477, eff. 6-1-08.)
 
3    (35 ILCS 200/21-261 new)
4    Sec. 21-261. Scavenger sale automation. Beginning in
5calendar year 2021, for every scavenger sale held pursuant to
6Section 21-260 of this Code, the county collector may employ
7any electronic automated means that the collector deems
8appropriate, provided that any electronic automated bidding
9system so used shall be programmed to accept the highest cash
10bid made by an eligible tax purchaser. If the county collector
11conducts the scavenger sale using an electronic automated
12bidding system, no personal attendance by bidders will be
13required at the scavenger sale. If automated means are used,
14all hardware and software used with respect to those automated
15means must be certified by the Department and re-certified by
16the Department every 5 years.
 
17    Section 10. The Home Equity Assurance Act is amended by
18adding Section 4.3 as follows:
 
19    (65 ILCS 95/4.3 new)
20    Sec. 4.3. Tax levies for levy year 2021.
21    (a) Notwithstanding any other provision of law, the
22governing commission of a home equity assurance program that
23levied at least $1,000,000 in property taxes in levy year 2019

 

 

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1or 2020 may not levy any property tax in levy year 2021.
2    (b) This Section is repealed January 1, 2025.
 
3    Section 99. Effective date. This Act takes effect upon
4becoming law.".