Full Text of SB3097 102nd General Assembly
SB3097enr 102ND GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Sections 21-260, 22-10, and 22-25 as follows:
| 6 | | (35 ILCS 200/21-260)
| 7 | | Sec. 21-260. Collector's scavenger sale. Upon the county | 8 | | collector's
application under Section 21-145, to be known as | 9 | | the Scavenger Sale
Application, the Court shall enter judgment | 10 | | for the general taxes, special
taxes, special assessments, | 11 | | interest, penalties and costs as are included in
the | 12 | | advertisement and appear to be due thereon after allowing an | 13 | | opportunity to
object and a hearing upon the objections as | 14 | | provided in Section 21-175, and
order those properties sold by | 15 | | the County Collector at public sale, or by electronic | 16 | | automated sale if the collector chooses to conduct an | 17 | | electronic automated sale pursuant to Section 21-261, to the
| 18 | | highest bidder for cash, notwithstanding the bid may be less | 19 | | than the full
amount of taxes, special taxes, special | 20 | | assessments, interest, penalties and
costs for which judgment | 21 | | has been entered.
| 22 | | (a) Conducting the sale; bidding sale - Bidding . All | 23 | | properties shall be offered for
sale in consecutive order as |
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| 1 | | they appear in the delinquent list. The minimum
bid for any | 2 | | property shall be $250 or one-half of the tax if the total
| 3 | | liability is less than $500. For in-person scavenger sales, | 4 | | the successful bidder shall pay the
amount of the minimum bid | 5 | | to the County Collector by the end of the business day on which | 6 | | the bid was placed. That amount shall be paid in cash, by | 7 | | certified or
cashier's check, by money order, or, if the
| 8 | | successful bidder is a governmental unit, by a check issued by | 9 | | that
governmental unit. For electronic automated scavenger | 10 | | sales, the successful bidder shall pay the minimum bid amount | 11 | | by the close of the business day on which the bid was placed. | 12 | | That amount shall be paid online via ACH debit or by the | 13 | | electronic payment method required by the county collector. | 14 | | For in-person scavenger sales, if the bid exceeds the minimum | 15 | | bid, the
successful bidder shall pay the balance of the bid to | 16 | | the county collector in
cash, by certified or cashier's check, | 17 | | by money order, or, if the
successful bidder is a governmental | 18 | | unit, by a check issued by that
governmental unit
by the close | 19 | | of the
next business day. For electronic automated scavenger | 20 | | sales, the successful bidder shall pay, by the close of the | 21 | | next business day, the balance of the bid online via ACH debit | 22 | | or by the electronic payment method required by the county | 23 | | collector. If the minimum bid is not paid at the time of sale | 24 | | or if
the balance is not paid by the close of the next business | 25 | | day, then the sale is
void and the minimum bid, if paid, is | 26 | | forfeited to the county general fund. In
that event, the |
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| 1 | | property shall be reoffered for sale within 30 days of the last
| 2 | | offering of property in regular order. The collector shall | 3 | | make available to
the public a list of all properties to be | 4 | | included in any reoffering due to the
voiding of the original | 5 | | sale. The collector is not required to serve or
publish any | 6 | | other notice of the reoffering of those properties. In the | 7 | | event
that any of the properties are not sold upon reoffering, | 8 | | or are sold for less
than the amount of the original voided | 9 | | sale, the original bidder who failed to
pay the bid amount | 10 | | shall remain liable for the unpaid balance of the bid in an
| 11 | | action under Section 21-240. Liability shall not be reduced | 12 | | where the bidder
upon reoffering also fails to pay the bid | 13 | | amount, and in that event both
bidders shall remain liable for | 14 | | the unpaid balance of their respective bids. A
sale of | 15 | | properties under this Section shall not be final until | 16 | | confirmed by the
court.
| 17 | | (b) Confirmation of sales. The county collector shall file | 18 | | his or her
report of sale in the court within 30 days of the | 19 | | date of sale of each
property. No notice of the county | 20 | | collector's application to confirm the sales
shall be required | 21 | | except as prescribed by rule of the court. Upon
confirmation, | 22 | | except in cases where the sale becomes void under Section | 23 | | 22-85,
or in cases where the order of confirmation is vacated | 24 | | by the court, a sale
under this Section shall extinguish the in | 25 | | rem lien of the general taxes,
special taxes and special | 26 | | assessments for which judgment has been entered and a
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| 1 | | redemption shall not revive the lien. Confirmation of the sale | 2 | | shall in no
event affect the owner's personal liability to pay | 3 | | the taxes, interest and
penalties as provided in this Code or | 4 | | prevent institution of a proceeding under
Section 21-440 to | 5 | | collect any amount that may remain
due after the sale.
| 6 | | (c) Issuance of tax sale certificates. Upon confirmation | 7 | | of the sale , the
County Clerk and the County Collector shall | 8 | | issue to the purchaser a
certificate of purchase in the form | 9 | | prescribed by Section 21-250 as near as may
be. A certificate | 10 | | of purchase shall not be issued to any person who is
ineligible | 11 | | to bid at the sale or to receive a certificate of purchase | 12 | | under
Section 21-265.
| 13 | | (d) Scavenger Tax Judgment, Sale and Redemption Record; | 14 | | sale Record - Sale of
parcels not sold. The county collector | 15 | | shall prepare a Scavenger Tax Judgment,
Sale and Redemption | 16 | | Record. The county clerk shall write or stamp on the
scavenger | 17 | | tax judgment, sale, forfeiture and redemption record opposite | 18 | | the
description of any property offered for sale and not sold, | 19 | | or not confirmed for
any reason, the words "offered but not | 20 | | sold". The properties which are offered
for sale under this | 21 | | Section and not sold or not confirmed shall be offered for
sale | 22 | | annually thereafter in the manner provided in this Section | 23 | | until sold,
except in the case of mineral rights, which after | 24 | | 10 consecutive years of
being offered for sale under this | 25 | | Section and not sold or confirmed shall
no longer be required | 26 | | to be offered for sale. At
any time between annual sales the |
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| 1 | | County Collector may advertise for sale any
properties subject | 2 | | to sale under judgments for sale previously entered under
this | 3 | | Section and not executed for any reason. The advertisement and | 4 | | sale shall
be regulated by the provisions of this Code as far | 5 | | as applicable.
| 6 | | (e) Proceeding to tax deed. The owner of the certificate | 7 | | of purchase shall
give notice as required by Sections 22-5 | 8 | | through 22-30, and may extend the
period of redemption as | 9 | | provided by Section 21-385. At any time within 6 months
prior | 10 | | to expiration of the period of redemption from a sale under | 11 | | this Code,
the owner of a certificate of purchase may file a | 12 | | petition and may obtain a tax
deed under Sections 22-30 | 13 | | through 22-55. Within 30 days from filing of the petition, the | 14 | | owner of a certificate must file with the county clerk the | 15 | | names and addresses of the owners of the property and those | 16 | | persons entitled to service of notice at their last known | 17 | | addresses. The clerk shall mail notice within 30 days from the | 18 | | date of the filing of addresses with the clerk. All | 19 | | proceedings for the issuance of
a tax deed and all tax deeds | 20 | | for properties sold under this Section shall be
subject to | 21 | | Sections 22-30 through 22-55. Deeds issued under this Section | 22 | | are
subject to Section 22-70. This Section shall be liberally | 23 | | construed so that the deeds provided for in this Section | 24 | | convey merchantable title.
| 25 | | (f) Redemptions from scavenger sales. Redemptions may be | 26 | | made from sales
under this Section in the same manner and upon |
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| 1 | | the same terms and conditions as
redemptions from sales made | 2 | | under the County Collector's annual application for
judgment | 3 | | and order of sale, except that in lieu of penalty the person | 4 | | redeeming
shall pay interest as follows if the sale occurs | 5 | | before September 9, 1993:
| 6 | | (1) If redeemed within the first 2 months from the | 7 | | date of the sale, 3%
per month or portion thereof upon the | 8 | | amount for which the property was sold;
| 9 | | (2) If redeemed between 2 and 6 months from the date of | 10 | | the sale, 12% of
the amount for which the property was | 11 | | sold;
| 12 | | (3) If redeemed between 6 and 12 months from the date | 13 | | of the sale, 24%
of the amount for which the property was | 14 | | sold;
| 15 | | (4) If redeemed between 12 and 18 months from the date | 16 | | of the sale, 36% of
the amount for which the property was | 17 | | sold;
| 18 | | (5) If redeemed between 18 and 24 months from the date | 19 | | of the sale, 48%
of the amount for which the property was | 20 | | sold;
| 21 | | (6) If redeemed after 24 months from the date of sale, | 22 | | the 48% herein
provided together with interest at 6% per | 23 | | year thereafter.
| 24 | | If the sale occurs on or after September 9,
1993, the | 25 | | person redeeming shall pay interest on that part of the amount | 26 | | for
which the property was sold equal to or less than the full |
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| 1 | | amount of delinquent
taxes, special assessments, penalties, | 2 | | interest, and costs, included in the
judgment and order of | 3 | | sale as follows:
| 4 | | (1) If redeemed within the first 2 months from the | 5 | | date of the sale,
3% per month upon the amount of taxes, | 6 | | special assessments, penalties,
interest, and costs due | 7 | | for each of the first 2 months, or fraction thereof.
| 8 | | (2) If redeemed at any time between 2 and 6 months from | 9 | | the date of
the sale, 12% of the amount of taxes, special | 10 | | assessments, penalties, interest,
and costs due.
| 11 | | (3) If redeemed at any time between 6 and 12 months | 12 | | from the date of the
sale, 24% of the amount of taxes, | 13 | | special assessments, penalties, interest, and
costs due.
| 14 | | (4) If redeemed at any time between 12 and 18 months | 15 | | from the date
of the sale, 36% of the amount of taxes, | 16 | | special assessments, penalties,
interest, and costs due.
| 17 | | (5) If redeemed at any time between 18 and 24 months | 18 | | from the date
of the sale, 48% of the amount of taxes, | 19 | | special assessments, penalties,
interest, and costs due.
| 20 | | (6) If redeemed after 24 months from the date of sale, | 21 | | the 48%
provided for the 24 months together with interest | 22 | | at 6% per annum thereafter on
the amount of taxes, special | 23 | | assessments, penalties, interest, and costs due.
| 24 | | The person redeeming shall not be required to pay any | 25 | | interest on any part
of the amount for which the property was | 26 | | sold that exceeds the full amount of
delinquent taxes, special |
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| 1 | | assessments, penalties, interest, and costs included
in the | 2 | | judgment and order of sale.
| 3 | | Notwithstanding any other provision of this Section, | 4 | | except for
owner-occupied single family residential units | 5 | | which are condominium units,
cooperative units or dwellings, | 6 | | the amount required to be paid for redemption
shall also | 7 | | include an amount equal to all delinquent taxes on the | 8 | | property
which taxes were delinquent at the time of sale. The | 9 | | delinquent taxes shall be
apportioned by the county collector | 10 | | among the taxing districts in which the
property is situated | 11 | | in accordance with law. In the event that all moneys
received | 12 | | from any sale held under this Section exceed an amount equal to | 13 | | all
delinquent taxes on the property sold, which taxes were | 14 | | delinquent at the time
of sale, together with all publication | 15 | | and other costs associated with the
sale, then, upon | 16 | | redemption, the County Collector and the County Clerk shall
| 17 | | apply the excess amount to the cost of redemption.
| 18 | | (g) Bidding by county or other taxing districts. Any | 19 | | taxing district may
bid at a scavenger sale. The county board | 20 | | of the county in which properties
offered for sale under this | 21 | | Section are located may bid as trustee for all
taxing | 22 | | districts having an interest in the taxes for the nonpayment | 23 | | of which
the parcels are offered. The County shall apply on the | 24 | | bid the unpaid taxes due
upon the property and no cash need be | 25 | | paid. The County or other taxing district
acquiring a tax sale | 26 | | certificate shall take all steps necessary to acquire
title to |
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| 1 | | the property and may manage and operate the property so | 2 | | acquired.
| 3 | | When a county, or other taxing district within the county, | 4 | | is a petitioner
for a tax deed, no filing fee shall be required | 5 | | on the petition. The county as
a tax creditor and as trustee | 6 | | for other tax creditors, or other taxing district
within the | 7 | | county shall not be required to allege and prove that all taxes | 8 | | and
special assessments which become due and payable after the | 9 | | sale to the county
have been paid. The county shall not be | 10 | | required to pay the subsequently
accruing taxes or special | 11 | | assessments at any time. Upon the written request of
the | 12 | | county board or its designee, the county collector shall not | 13 | | offer the
property for sale at any tax sale subsequent to the | 14 | | sale of the property to the
county under this Section. The lien | 15 | | of taxes and special assessments which
become due and payable | 16 | | after a sale to a county shall merge in the fee title of
the | 17 | | county, or other taxing district, on the issuance of a deed. | 18 | | The County may
sell the properties so acquired, or the | 19 | | certificate of purchase thereto, and
the proceeds of the sale | 20 | | shall be distributed to the taxing districts in
proportion to | 21 | | their respective interests therein. The presiding officer of | 22 | | the
county board, with the advice and consent of the County | 23 | | Board, may appoint some
officer or person to attend scavenger | 24 | | sales and bid on its behalf.
| 25 | | (h) Miscellaneous provisions. In the event that the tract | 26 | | of land or lot
sold at any such sale is not redeemed within the |
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| 1 | | time permitted by law and a
tax deed is issued, all moneys that | 2 | | may be received from the sale of
properties in excess of the | 3 | | delinquent taxes, together with all publication
and other | 4 | | costs associated with the sale,
shall, upon petition of any | 5 | | interested party to the court that issued the tax
deed, be | 6 | | distributed by the County Collector pursuant to order of the | 7 | | court
among the persons having legal or equitable interests in | 8 | | the property according
to the fair value of their interests in | 9 | | the tract or lot. Section 21-415 does
not apply to properties | 10 | | sold under this Section.
Appeals may be taken from the orders | 11 | | and judgments entered under this Section
as in other civil | 12 | | cases. The remedy herein provided is in addition to other
| 13 | | remedies for the collection of delinquent taxes. | 14 | | (i) The changes to this Section made by Public Act 95-477 | 15 | | this amendatory Act of
the 95th General Assembly apply only to | 16 | | matters in which a
petition for tax deed is filed on or after | 17 | | June 1, 2008 ( the effective date
of Public Act 95-477) this | 18 | | amendatory Act of the 95th General Assembly .
| 19 | | (j) The changes to this Section made by this amendatory | 20 | | Act of the 102nd General Assembly apply to matters in which a | 21 | | petition for tax deed is filed on or after the effective date | 22 | | of this amendatory Act of the 102nd General Assembly. Failure | 23 | | of any party or any public official to comply with the changes | 24 | | made to this Section by Public Act 102-528 does not invalidate | 25 | | any tax deed issued prior to the effective date of this | 26 | | amendatory Act of the 102nd General Assembly. |
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| 1 | | (Source: P.A. 102-519, eff. 8-20-21; 102-528, eff. 1-1-22; | 2 | | revised 10-18-21.)
| 3 | | (35 ILCS 200/22-10)
| 4 | | Sec. 22-10. Notice of expiration of period of redemption. | 5 | | A purchaser or assignee shall not be entitled to a tax deed to | 6 | | the
property sold unless, not less than 3 months nor more than | 7 | | 6 months prior to
the expiration of the period of redemption, | 8 | | he or she gives notice of the
sale and the date of expiration | 9 | | of the period of redemption to the
owners, occupants, and | 10 | | parties interested in the property, including any
mortgagee of | 11 | | record, as provided below. The clerk must mail notice in | 12 | | accordance with provisions of subsection (e) of Section | 13 | | 21-260.
| 14 | | The Notice to be given to the parties shall be in at least | 15 | | 10 point
type in the following form completely filled in:
| 16 | | TAX DEED NO. .................... FILED ....................
| 17 | | TAKE NOTICE
| 18 | | County of ...............................................
| 19 | | Date Premises Sold ......................................
| 20 | | Certificate No. ........................................
| 21 | | Sold for General Taxes of (year) ........................
| 22 | | Sold for Special Assessment of (Municipality)
| 23 | | and special assessment number ...........................
| 24 | | Warrant No. ................ Inst. No. .................
| 25 | | THIS PROPERTY HAS BEEN SOLD FOR
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| 1 | | DELINQUENT TAXES
| 2 | | Property located at .........................................
| 3 | | Legal Description or Property Index No. .....................
| 4 | | .............................................................
| 5 | | .............................................................
| 6 | | This notice is to advise you that the above property has
| 7 | | been sold for delinquent taxes and that the period of
| 8 | | redemption from the sale will expire on .....................
| 9 | | .............................................................
| 10 | | The amount to redeem is subject to increase at 6 month | 11 | | intervals from
the date of sale and may be further increased if | 12 | | the purchaser at the tax
sale or his or her assignee pays any | 13 | | subsequently accruing taxes or special
assessments to redeem | 14 | | the property from subsequent forfeitures or tax sales.
Check | 15 | | with the county clerk as to the exact amount you owe before | 16 | | redeeming.
| 17 | | This notice is also to advise you that a petition has been | 18 | | filed for
a tax deed which will transfer title and the right to | 19 | | possession of this
property if redemption is not made on or | 20 | | before ......................................................
| 21 | | This matter is set for hearing in the Circuit Court of this | 22 | | county in
...., Illinois on .....
| 23 | | You may be present at this hearing but your right to redeem | 24 | | will
already have expired at that time.
| 25 | | YOU ARE URGED TO REDEEM IMMEDIATELY
| 26 | | TO PREVENT LOSS OF PROPERTY
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| 1 | | Redemption can be made at any time on or before .... by | 2 | | applying to
the County Clerk of ...., County, Illinois at the | 3 | | Office of the County Clerk in
...., Illinois.
| 4 | | For further information contact the County Clerk
| 5 | | ADDRESS:....................
| 6 | | TELEPHONE:..................
| 7 | | ..........................
| 8 | | Purchaser or Assignee.
| 9 | | Dated (insert date).
| 10 | | In counties with 3,000,000 or more inhabitants, the notice | 11 | | shall also state
the address, room number and time at which the | 12 | | matter is set for hearing.
| 13 | | The changes to this Section made by Public Act 97-557 this | 14 | | amendatory Act of the 97th General Assembly apply only to | 15 | | matters in which a petition for tax deed is filed on or after | 16 | | July 1, 2012 ( the effective date of Public Act 97-557) this | 17 | | amendatory Act of the 97th General Assembly .
| 18 | | The changes to this Section made by this amendatory Act of | 19 | | the 102nd General Assembly apply to matters in which a | 20 | | petition for tax deed is filed on or after the effective date | 21 | | of this amendatory Act of the 102nd General Assembly. Failure | 22 | | of any party or any public official to comply with the changes | 23 | | made to this Section by Public Act 102-528 does not invalidate | 24 | | any tax deed issued prior to the effective date of this |
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| 1 | | amendatory Act of the 102nd General Assembly. | 2 | | (Source: P.A. 102-528, eff. 1-1-22; revised 12-7-21.)
| 3 | | (35 ILCS 200/22-25)
| 4 | | Sec. 22-25. Mailed notice. In addition to the notice | 5 | | required to be served
not less than 3 months nor more than 6
| 6 | | months prior to the expiration of the
period of redemption, | 7 | | the purchaser or his or her assignee shall prepare
and deliver | 8 | | to the clerk of the Circuit Court of the county in which the
| 9 | | property is located, not more than 6 months and not less than | 10 | | 111 days prior to the expiration of the period of redemption, | 11 | | the notice provided for in this Section, together with the
| 12 | | statutory costs for mailing the notice by certified mail, | 13 | | return receipt
requested , as provided in subsection (e) of | 14 | | Section 21-260 . The form of notice to be mailed by the clerk | 15 | | shall be
identical in form to that provided by Section 22-10 | 16 | | for service upon owners
residing upon the property sold, | 17 | | except that it shall bear the signature of the
clerk instead of | 18 | | the name of the purchaser or assignee and shall designate the | 19 | | parties to whom it is to
be mailed. The clerk may furnish the | 20 | | form. The clerk
shall promptly mail the notices delivered to | 21 | | him or her by certified mail,
return receipt requested , not | 22 | | less than 3 months prior to the expiration of the period of | 23 | | redemption . The certificate of the clerk that he or she has
| 24 | | mailed the notices, together with the return receipts, shall | 25 | | be filed
in and made a part of the court record. The notices |
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| 1 | | shall be
mailed to the owners of the property at their last | 2 | | known addresses, and
to those persons who are entitled to | 3 | | service of notice as occupants.
| 4 | | The changes to this Section made by this amendatory Act of | 5 | | the 97th General Assembly shall be construed as being | 6 | | declaratory of existing law and not as a new enactment. | 7 | | The changes to this Section made by this amendatory Act of | 8 | | the 102nd General Assembly apply to matters in which a | 9 | | petition for tax deed is filed on or after the effective date | 10 | | of this amendatory Act of the 102nd General Assembly. Failure | 11 | | of any party or any public official to comply with the changes | 12 | | made to this Section by Public Act 102-528 does not invalidate | 13 | | any tax deed issued prior to the effective date of this | 14 | | amendatory Act of the 102nd General Assembly. | 15 | | (Source: P.A. 102-528, eff. 1-1-22 .)
| 16 | | Section 99. Effective date. This Act takes effect upon | 17 | | becoming law.
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