Illinois General Assembly

  Bills & Resolutions  
  Compiled Statutes  
  Public Acts  
  Legislative Reports  
  IL Constitution  
  Legislative Guide  
  Legislative Glossary  

 Search By Number
 (example: HB0001)
Search Tips

Search By Keyword

Public Act 102-1003


 

Public Act 1003 102ND GENERAL ASSEMBLY

  
  
  

 


 
Public Act 102-1003
 
SB3097 EnrolledLRB102 20576 HLH 29446 b

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

 
    In counties with 3,000,000 or more inhabitants, the notice
shall also state the address, room number and time at which the
matter is set for hearing.
    The changes to this Section made by Public Act 97-557 this
amendatory Act of the 97th General Assembly apply only to
matters in which a petition for tax deed is filed on or after
July 1, 2012 (the effective date of Public Act 97-557) this
amendatory Act of the 97th General Assembly.
    The changes to this Section made by this amendatory Act of
the 102nd General Assembly apply to matters in which a
petition for tax deed is filed on or after the effective date
of this amendatory Act of the 102nd General Assembly. Failure
of any party or any public official to comply with the changes
made to this Section by Public Act 102-528 does not invalidate
any tax deed issued prior to the effective date of this
amendatory Act of the 102nd General Assembly.
(Source: P.A. 102-528, eff. 1-1-22; revised 12-7-21.)
 
    (35 ILCS 200/22-25)
    Sec. 22-25. Mailed notice. In addition to the notice
required to be served not less than 3 months nor more than 6
months prior to the expiration of the period of redemption,
the purchaser or his or her assignee shall prepare and deliver
to the clerk of the Circuit Court of the county in which the
property is located, not more than 6 months and not less than
111 days prior to the expiration of the period of redemption,
the notice provided for in this Section, together with the
statutory costs for mailing the notice by certified mail,
return receipt requested, as provided in subsection (e) of
Section 21-260. The form of notice to be mailed by the clerk
shall be identical in form to that provided by Section 22-10
for service upon owners residing upon the property sold,
except that it shall bear the signature of the clerk instead of
the name of the purchaser or assignee and shall designate the
parties to whom it is to be mailed. The clerk may furnish the
form. The clerk shall promptly mail the notices delivered to
him or her by certified mail, return receipt requested, not
less than 3 months prior to the expiration of the period of
redemption. The certificate of the clerk that he or she has
mailed the notices, together with the return receipts, shall
be filed in and made a part of the court record. The notices
shall be mailed to the owners of the property at their last
known addresses, and to those persons who are entitled to
service of notice as occupants.
    The changes to this Section made by this amendatory Act of
the 97th General Assembly shall be construed as being
declaratory of existing law and not as a new enactment.
    The changes to this Section made by this amendatory Act of
the 102nd General Assembly apply to matters in which a
petition for tax deed is filed on or after the effective date
of this amendatory Act of the 102nd General Assembly. Failure
of any party or any public official to comply with the changes
made to this Section by Public Act 102-528 does not invalidate
any tax deed issued prior to the effective date of this
amendatory Act of the 102nd General Assembly.
(Source: P.A. 102-528, eff. 1-1-22.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 5/27/2022