Bill Text: IL HB3040 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Modifies procedures relating to forfeited properties, including that the procedures relate to forfeiture of tax liens and certificates, rather than forfeiture of property, and that the tax liens and certificates are forfeited to the county rather than the State. Modifies when a court must declare a sale to be a sale in error and how refunds of costs and taxes are to be refunded (removing interest on costs and taxes paid). Provides that, if a sale is declared to be a sale in error, the tax certificate shall be forfeited to the county as trustee. Provides that vacant nonfarm property and property containing a residential structure with at least 7 units sold under the Code may be redeemed at any time before the expiration of one year (rather than 6 months) from the date of the sale (removing restrictions on the delinquency or forfeiture status of the property). Modifies other provisions relating to redemption of property, including the extension of the period of redemption. Modifies a provision relating to special assessments withdrawn (removing forfeiture language) and repeals other provisions about special assessments withdrawn or forfeited. Modifies provisions relating to notice of sale and redemption rights. Modifies various provisions concerning tax deeds. Repeals a provision concerning the denial of deeds. Makes other changes. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2023-02-16 - Referred to Rules Committee [HB3040 Detail]

Download: Illinois-2023-HB3040-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3040 Introduced , by Rep. Nicholas K. Smith SYNOPSIS AS INTRODUCED:
See Index
Amends the Property Tax Code. Modifies procedures relating to forfeited properties, including that the procedures relate to forfeiture of tax liens and certificates, rather than forfeiture of property, and that the tax liens and certificates are forfeited to the county rather than the State. Modifies when a court must declare a sale to be a sale in error and how refunds of costs and taxes are to be refunded (removing interest on costs and taxes paid). Provides that, if a sale is declared to be a sale in error, the tax certificate shall be forfeited to the county as trustee. Provides that vacant nonfarm property and property containing a residential structure with at least 7 units sold under the Code may be redeemed at any time before the expiration of one year (rather than 6 months) from the date of the sale (removing restrictions on the delinquency or forfeiture status of the property). Modifies other provisions relating to redemption of property, including the extension of the period of redemption. Modifies a provision relating to special assessments withdrawn (removing forfeiture language) and repeals other provisions about special assessments withdrawn or forfeited. Modifies provisions relating to notice of sale and redemption rights. Modifies various provisions concerning tax deeds. Repeals a provision concerning the denial of deeds. Makes other changes. Effective immediately.
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A BILL FOR
HB3040 LRB103 28959 HLH 55345 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 21-90, 21-145, 21-225, 21-235, 21-250, 21-310,
21-315, 21-320, 21-325, 21-330, 21-335, 21-350, 21-370,
21-385, 21-400, 21-430, 22-5, 22-10, 22-25, 22-30, 22-35,
22-40, and 22-60 as follows:
(35 ILCS 200/21-90)
Sec. 21-90. Purchase and sale by county; forfeited taxes
and distribution of proceeds.
(a) When any property is delinquent, or is forfeited for
each of 2 or more years, and is offered for sale under any of
the provisions of this Code, the county board County Board of
the county County in which the property is located, in its
discretion, may bid, or, in the case of forfeited property,
may apply to purchase it, in the name of the county County as
trustee for all taxing districts having an interest in the
property's taxes or special assessments for the nonpayment of
which the property is sold. The presiding officer of the
county board, with the advice and consent of the board Board,
may appoint on its behalf some officer, or person, or entity to
attend such sales, bid on tax liens and certificates, and act

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on behalf of the county when exercising its authority under
this Section and bid or, in the case of forfeited property, to
apply to the county clerk to purchase. The county County shall
apply on the bid or purchase the unpaid taxes and special
assessments due upon the property. No cash need be paid.
(b) The county, as trustee for all taxing districts having
an interest in the property's taxes or special assessments,
shall be the designated holder of all tax liens or
certificates that are forfeited to the State or county. No
cash need be paid for the forfeited tax lien or certificate.
(c) For any tax lien or certificate acquired under (a) or
(b) or this Section, the county The County may take steps
necessary to acquire title to the property and may manage and
operate the property, including, but not limited to, mowing of
grass, removal of nuisance greenery, removal of garbage,
waste, debris or other materials, or the demolition, repair,
or remediation of unsafe structures. When a county, or other
taxing district within the county, is a petitioner for a tax
deed, no filing fee shall be required. When a county or other
taxing district within the county is the petitioner for a tax
deed, one petition may be filed including all parcels that are
tax delinquent within the county or taxing district, and any
publication made under Section 22-20 of this Code may combine
all such parcels within a single notice. The notice may
include the street address as listed on the most recent
available tax bills, if available, and shall list the PIN

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number shall list the street or common address, if known, of
the parcels for informational purposes. The county, as 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 nor shall the county be required to pay the subsequently
accruing taxes or special assessments at any time. The county
board or its designee may prohibit the county collector from
including the property in the tax sale of one or more
subsequent years. The lien of taxes and special assessments
which become due and payable after a sale or forfeiture to a
county shall merge in the fee title of the county, or other
taxing district within the county, on the issuance of a deed.
The county County may sell any or assign the property so
acquired with authority provided in this Section, or assign
any tax the certificate of purchase to it, to any party for any
price, including, but not limited to, taxing districts,
municipalities, land banks created pursuant to Illinois law,
or a nonprofit developer focused on constructing affordable
housing.
The assigned tax certificate is void with no further
rights given to the assignee, including no right to refund or
reimbursement, if a tax deed has not been recorded within 3
years from the date of the assignment, unless a court extends
the assignment period as provided in this Section. Upon a

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motion by the assignee, a court may toll the 3-year deadline
for a specified period of time if the court finds the assignee
is prevented from obtaining or recording a deed by injunction
or order of any court, by the refusal or inability of any court
to act upon the application for a tax deed, by a municipality's
refusal to issue necessary transfer stamps or approvals for
recording, or by the refusal of the clerk to execute the deed.
If an assigned tax certificate is void under this Section, it
shall be forfeited to the county and held as a valid
certificate of sale in the county's name pursuant to this
Section 21-90. The proceeds of any that sale or assignment
under this Section, less all costs of the county incurred in
the acquisition, operation, maintenance, and sale of the
property or assignment of the tax certificate property,
including all costs associated with county staff and overhead
used to perform the duties of the trustee set forth in this
Section, shall be distributed to the taxing districts in
proportion to their respective interests therein.
Under Sections 21-110, 21-115, and 21-120 and 21-405, a
county County may bid or purchase only in the absence of other
bidders.
(Source: P.A. 102-363, eff. 1-1-22.)
(35 ILCS 200/21-145)
Sec. 21-145. Scavenger sale. At the same time the county
collector County Collector annually publishes the collector's

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annual sale advertisement under Sections 21-110, 21-115 and
21-120, it is mandatory for the collector in counties with
3,000,000 or more inhabitants, and in other counties may, if
the county board so orders by resolution, to publish an
advertisement giving notice of the intended sale of certain
tax liens and certificates that have been forfeited and are
held by the county pursuant to Section 21-90 application for
judgment and sale of all properties upon which all or a part of
the general taxes for each of 3 or more years are delinquent as
of the date of the advertisement. Under no circumstance may a
tax year be offered at a scavenger sale prior to the annual tax
sale for that tax year (or, for omitted assessments issued
pursuant to Section 9-260, the annual tax sale for that
omitted assessment's warrant year, as defined herein). In no
event may there be more than 2 consecutive years without a sale
under this Section, except where a tax sale has been delayed
pursuant to Section 21-150 as a result of a statewide COVID-19
public health emergency. The term delinquent also includes tax
liens and certificates forfeited to the county as trustee and
held pursuant to Section 21-90, if approved for sale by the
county board. Any tax lien or certificate held by the county
pursuant to Section 21-90 that is offered at a scavenger sale
will be assigned by the county to the winning bidder at the
scavenger sale as set forth in Section 21-90. After 3 years
from the date of assignment, the assignment is void and the tax
certificate shall be forfeited back to the county and held

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pursuant to Section 21-90, unless a tax deed has been issued
and recorded by the assignee or a court order to toll the
deadline pursuant to Section 21-90 is entered forfeitures. The
county collector County Collector shall include in the
advertisement and in the application for judgment and sale
under this Section and Section 21-260 the total amount of all
general taxes upon those properties which are delinquent as of
the date of the advertisement. In lieu of a single annual
advertisement and application for judgment and sale under this
Section and Section 21-260, the county collector County
Collector may, from time to time, beginning on the date of the
publication of the annual sale advertisement and before August
1 of the next year, publish separate advertisements and make
separate applications on eligible properties described in one
or more volumes of the delinquent list. The separate
advertisements and applications shall, in the aggregate,
include all the properties which otherwise would have been
included in the single annual advertisement and application
for judgment and sale under this Section. Upon the written
request of the taxing district which levied the same, the
county collector may County Collector shall also include in
the advertisement the special taxes and special assessments,
together with interest, penalties and costs thereon upon those
properties which are delinquent as of the date of the
advertisement. The advertisement and application for judgment
and sale shall be in the manner prescribed by this Code

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relating to the annual advertisement and application for
judgment and sale of delinquent properties.
As used in this Section, "warrant year" means the year
preceding the calendar year in which the omitted assessment
first became due and payable.
(Source: P.A. 101-635, eff. 6-5-20; 102-519, eff. 8-20-21.)
(35 ILCS 200/21-225)
Sec. 21-225. Forfeited tax liens and certificates
property. Every tax lien or certificate for property offered
at public sale, and not sold for want of bidders, unless it is
released from sale by the withdrawal from collection of a
special assessment levied thereon, shall be forfeited to the
county, as trustee for the taxing districts, and managed
pursuant to Section 21-90. Tax certificates are also forfeited
to the county in those circumstances described in subsection
(d) of Section 21-310 and subsection (f) of Section 22-40
State of Illinois. However, when the court, county clerk and
county treasurer certify that the taxes and special
assessments not withdrawn from collection on forfeited
property equal or exceed the actual value of the property, the
county collector shall, on the receipt of such certificate,
offer the property for sale to the highest bidder, after first
giving 10 days' notice in counties with less than 10,000
inhabitants, according to the most recent federal decennial
census, and 30 days' notice in all other counties, in the

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manner described in Sections 21-110 and 21-115, of the time
and place of sale, together with a description of the property
to be offered. A certificate of purchase shall be issued to the
purchaser at the sale as in other cases provided in this Code.
The county collector shall receive credit in the settlement
with the taxing bodies for which the tax was levied for the
amount not realized by the sale. The amount received from the
sale shall be paid by the collector, pro rata, to the taxing
bodies entitled to it.
(Source: P.A. 97-557, eff. 7-1-12.)
(35 ILCS 200/21-235)
Sec. 21-235. Record of forfeitures. All tax liens and
certificates properties forfeited to the county State at the
sale shall be noted on the Tax Judgment, Sale, Redemption and
Forfeiture Record.
In counties with less than 3,000,000 inhabitants, a list
of all property charged with delinquent special assessments
and forfeited to the county State at the sale shall be returned
to the collector of the levying municipality.
(Source: P.A. 76-2254; 88-455.)
(35 ILCS 200/21-250)
Sec. 21-250. Certificate of purchase. The county clerk
shall make out and deliver to the purchaser of any property
sold under Section 21-205 or to the county if the lien is

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acquired pursuant to Section 21-90 and a certificate is
requested by the county or its agent , a tax certificate of
purchase countersigned by the collector, describing the
property sold, the date of sale, the amount of taxes, special
assessments, interest and cost for which they were sold and
that payment of the sale price has been made. If any person
becomes the purchaser of more than one property owned by one
party or person, the purchaser may have the whole or one or
more of them included in one certificate, but separate
certificates shall be issued in all other cases. A tax
certificate certificate of purchase shall be assignable by
endorsement. An assignment shall vest in the assignee or his
or her legal representatives, all the right and title of the
original purchaser.
If the tax certificate is lost or destroyed, the county
clerk shall issue a duplicate certificate upon written request
and a sworn affidavit by the tax sale purchaser, or his or her
assignee, that the tax certificate is lost or destroyed. The
county clerk shall cause a notation to be made in the tax sale
and judgment book that a duplicate certificate has been
issued, and redemption payments shall be made only to the
holder of the duplicate certificate.
(Source: P.A. 88-455; 89-617, eff. 9-1-96.)
(35 ILCS 200/21-310)
Sec. 21-310. Sales in error.

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(a) When, upon application of the county collector, the
owner of the certificate of purchase, or a municipality which
owns or has owned the property ordered sold, it appears to the
satisfaction of the court which ordered the property sold that
any of the following subsections are applicable, the court
shall declare the sale to be a sale in error:
(1) the property was not subject to taxation, or all
or any part of the lien of taxes sold has become null and
void pursuant to Section 21-95 or unenforceable pursuant
to subsection (c) of Section 18-250 or subsection (b) of
Section 22-40,
(2) the taxes or special assessments had been paid
prior to the sale of the property,
(3) there is a double assessment,
(4) (blank), the description is void for uncertainty,
(5) the assessor, chief county assessment officer,
board of review, board of appeals, or other county
official has made an error (other than an error of
judgment as to the value of any property) that could not
have been discovered by the purchaser or assignee through
reasonable inquiry of publicly available records and which
renders the purchaser's certificate void or otherwise
unenforceable,
(5.5) the owner of the homestead property had tendered
timely and full payment to the county collector that the
owner reasonably believed was due and owing on the

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homestead property, and the county collector did not apply
the payment to the homestead property; provided that this
provision applies only to homeowners, not their agents or
third-party payors,
(6) prior to the tax sale a voluntary or involuntary
petition has been filed by or against the legal or
beneficial owner of the property requesting relief under
the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13,
(7) the property is owned by the United States, the
State of Illinois, a municipality, a land bank authorized
under the laws of this State, or a taxing district, or
(8) the owner of the property is a reservist or
guardsperson who is granted an extension of his or her due
date under Sections 21-15, 21-20, and 21-25 of this Act.
(b) When, upon application of the owner of the certificate
of purchase only, it appears to the satisfaction of the court
which ordered the property sold that any of the following
subsections are applicable, the court shall declare the sale
to be a sale in error:
(1) A voluntary or involuntary petition under the
provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been
filed subsequent to the tax sale and prior to the issuance
of the tax deed.
(2) (Blank). The improvements upon the property sold
have been substantially destroyed or rendered
uninhabitable or otherwise unfit for occupancy subsequent

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to the tax sale and prior to the issuance of the tax deed;
however, if the court declares a sale in error under this
paragraph (2), the court may order the holder of the
certificate of purchase to assign the certificate to the
county collector if requested by the county collector. The
county collector may, upon request of the county, as
trustee, or upon request of a taxing district having an
interest in the taxes sold, further assign any certificate
of purchase received pursuant to this paragraph (2) to the
county acting as trustee for taxing districts pursuant to
Section 21-90 of this Code or to the taxing district
having an interest in the taxes sold.
(3) There is an interest held by the United States in
the property sold which could not be extinguished by the
tax deed.
(4) (Blank). The real property contains a hazardous
substance, hazardous waste, or underground storage tank
that would require cleanup or other removal under any
federal, State, or local law, ordinance, or regulation,
only if the tax purchaser purchased the property without
actual knowledge of the hazardous substance, hazardous
waste, or underground storage tank. This paragraph (4)
applies only if the owner of the certificate of purchase
has made application for a sale in error at any time before
the issuance of a tax deed. If the court declares a sale in
error under this paragraph (4), the court may order the

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holder of the certificate of purchase to assign the
certificate to the county collector if requested by the
county collector. The county collector may, upon request
of the county, as trustee, or upon request of a taxing
district having an interest in the taxes sold, further
assign any certificate of purchase received pursuant to
this paragraph (4) to the county acting as trustee for
taxing districts pursuant to Section 21-90 of this Code or
to the taxing district having an interest in the taxes
sold.
Whenever a court declares a sale in error under this
subsection (b), the court shall promptly notify the county
collector in writing. Every such declaration pursuant to any
provision of this subsection (b) shall be made within the
proceeding in which the tax sale was authorized.
(c) When the county collector discovers, prior to the
expiration of the period of redemption, that a tax sale should
not have occurred for one or more of the reasons set forth in
subdivision (a)(1), (a)(2), (a)(6), or (a)(7) of this Section,
the county collector shall notify the last known owner of the
tax certificate of purchase by certified and regular mail, or
other means reasonably calculated to provide actual notice,
that the county collector intends to declare an administrative
sale in error and of the reasons therefor, including
documentation sufficient to establish the reason why the sale
should not have occurred. The owner of the certificate of

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purchase may object in writing within 28 days after the date of
the mailing by the county collector. If an objection is filed,
the county collector shall not administratively declare a sale
in error, but may apply to the circuit court for a sale in
error as provided in subsection (a) of this Section. Thirty
days following the receipt of notice by the last known owner of
the certificate of purchase, or within a reasonable time
thereafter, the county collector shall make a written
declaration, based upon clear and convincing evidence, that
the taxes were sold in error and shall deliver a copy thereof
to the county clerk within 30 days after the date the
declaration is made for entry in the tax judgment, sale,
redemption, and forfeiture record pursuant to subsection (d)
of this Section. The county collector shall promptly notify
the last known owner of the certificate of purchase of the
declaration by regular mail and shall, except when the
certificate was issued pursuant to a no-cash bid, promptly pay
the amount of the tax sale, together with interest and costs as
provided in Section 21-315, upon surrender of the original
certificate of purchase.
(d) If a sale is declared to be a sale in error for any
reason set forth in this Section, the tax certificate shall be
forfeited to the county as trustee pursuant to Section 21-90.
The , the county clerk shall make entry in the tax judgment,
sale, redemption and forfeiture record, that the property was
erroneously sold and the tax certificate is forfeited to the

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county pursuant to Section 21-90, and the county collector
shall, on demand of the owner of the certificate of purchase,
refund the amount paid, except for the nonrefundable $80 fee
paid, pursuant to Section 21-295, for each item purchased at
the tax sale, pay any interest and costs as may be ordered
under Sections 21-315 through 21-335, and cancel the
certificate so far as it relates to the property. The county
collector shall deduct from the accounts of the appropriate
taxing bodies their pro rata amounts paid. Alternatively, for
sales in error declared under subsection (b)(2) or (b)(4), the
county collector may request the circuit court to direct the
county clerk to record any assignment of the tax certificate
to or from the county collector without charging a fee for the
assignment. The owner of the certificate of purchase shall
receive all statutory refunds and payments. The county
collector shall deduct costs and payments in the same manner
as if a sale in error had occurred.
(e) The changes to this Section made by this amendatory
Act of the 103rd General Assembly apply to matters in which the
tax certificate is issued on or after the effective date of
this amendatory Act of the 103rd General Assembly.
(Source: P.A. 100-890, eff. 1-1-19; 101-379, eff. 1-1-20;
101-659, eff. 3-23-21.)
(35 ILCS 200/21-315)
Sec. 21-315. Refund of costs; interest on refund.

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(a) If a sale in error under Section 21-310 or , 22-35, or
22-50 is declared, the amount refunded shall also include all
costs paid by the owner of the certificate of purchase or his
or her assignor which were posted to the tax judgment, sale,
redemption and forfeiture record.
(b) (Blank). In those cases which arise solely under
grounds set forth in Section 21-310, the amount refunded shall
also include interest on the refund of the amount paid for the
certificate of purchase, except as otherwise provided in this
Section. Interest shall be awarded and paid to the tax
purchaser at the rate of 1% per month from the date of sale to
the date of payment, or in an amount equivalent to the penalty
interest which would be recovered on a redemption at the time
of payment pursuant to the order for sale in error, whichever
is less. Interest shall not be paid when the sale in error is
made pursuant to paragraph (2) or (4) of subsection (b) of
Section 21-310, Section 22-35, Section 22-50, any ground not
enumerated in Section 21-310, or in any other case where the
court determines that the tax purchaser had actual knowledge
prior to the sale of the grounds on which the sale is declared
to be erroneous.
(c) (Blank). When the county collector files a petition
for sale in error under Section 21-310 and mails a notice
thereof by certified or registered mail to the last known
owner of the certificate of purchase, any interest otherwise
payable under this Section shall cease to accrue as of the date

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the petition is filed, unless the tax purchaser agrees to an
order for sale in error upon the presentation of the petition
to the court. Notices under this subsection may be mailed to
the last known owner of the certificate of purchase. When the
owner of the certificate of purchase contests the collector's
petition solely to determine whether the grounds for sale in
error are such as to support a claim for interest, the court
may direct that the principal amount of the refund be paid to
the owner of the certificate of purchase forthwith. If the
court thereafter determines that a claim for interest lies
under this Section, it shall award such interest from the date
of sale to the date the principal amount was paid. If the owner
of the certificate of purchase files an objection to the
county collector's intention to declare an administrative sale
in error, as provided under subsection (c) of Section 21-310,
and, thereafter, the county collector elects to apply to the
circuit court for a sale in error under subsection (a) of
Section 21-310, then, if the circuit court grants the county
collector's application for a sale in error, the court may not
award interest to the owner of the certificate of purchase for
the period after the mailing date of the county collector's
notice of intention to declare an administrative sale in
error.
(Source: P.A. 94-662, eff. 1-1-06.)
(35 ILCS 200/21-320)

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Sec. 21-320. Refund of other taxes paid by holder of
certificate of purchase. If a sale in error under Section
21-310 or , 22-35, or 22-50 is declared, the amount refunded
shall also include other taxes paid or redeemed by the owner of
the certificate of purchase or his or her assignor subsequent
to the tax sale, together with interest on those other taxes
under the same terms as interest is otherwise payable under
Section 21-315. The interest under this subsection shall be
calculated at the rate of 1% per month from the date the other
taxes were paid and not from the date of sale. The collector
shall take credit in settlement of his or her accounts for the
refund of the other taxes as in other cases of sale in error
under Section 21-310.
(Source: P.A. 92-224, eff. 1-1-02; 92-729, eff. 7-25-02.)
(35 ILCS 200/21-325)
Sec. 21-325. Payment of costs interest - Counties of
3,000,000 or more. In counties with 3,000,000 or more
inhabitants, all payments of interest or costs under Sections
21-315 and 21-320 and subsection (c) of Section 21-310 shall
be paid as provided in Sections 21-330, 21-335 and 21-340. In
all other counties, the county treasurer may determine in his
or her discretion whether payment of interest and costs shall
be made as provided in Sections 21-330, 21-335 and 21-340. In
the other counties, where the treasurer determines not to make
payment as provided in those subsections, the treasurer shall

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pay any interest or costs under this Section pro rata from
those accounts where the principal refund of the tax sale
purchase price under Section 21-310 is taken.
(Source: P.A. 92-729, eff. 7-25-02.)
(35 ILCS 200/21-330)
Sec. 21-330. Fund for payment of costs interest. In all
counties of less than 3,000,000 inhabitants, the county board,
by resolution, may impose a fee for payment of interest and
costs. Each person purchasing any property at a sale under
this Code shall pay to the county collector, prior to the
issuance of any certificate of purchase, a fee of up to $60 for
each item purchased. Each person purchasing any property at a
sale held under this Code in a county with 3,000,000 or more
inhabitants shall pay to the county collector, prior to the
issuance of any certificate of purchase, a fee of $100 for each
item purchased. That amount shall be included in the price
paid for the certificate of purchase and the amount required
to redeem under Section 21-355.
All sums of money received under this Section shall be
paid by the collector to the county treasurer of the county in
which the property is situated for deposit into a special
fund. It shall be the duty of the county treasurer, as trustee
of the fund, to invest the principal and income of the fund
from time to time, if not immediately required for payments
under this Section, in investments as are authorized by

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Sections 3-10009 and 3-11002 of the Counties Code. The fund
shall be held to pay interest and costs by the county treasurer
as trustee of the fund. No payment shall be made from the fund
except by order of the court declaring a sale in error under
Section 21-310 or , 22-35, or 22-50 or by declaration of the
county collector under subsection (c) of Section 21-310. Any
moneys accumulated in the fund by the county treasurer in
excess of (i) $100,000 in counties with 250,000 or less
inhabitants or (ii) $500,000 in counties with more than
250,000 inhabitants shall be paid each year prior to the
commencement of the annual tax sale, first to satisfy any
existing unpaid judgments entered pursuant to Section 21-295,
and any funds remaining thereafter shall be paid to the
general fund of the county.
(Source: P.A. 100-1070, eff. 1-1-19.)
(35 ILCS 200/21-335)
Sec. 21-335. Claims for interest and costs. Any person
claiming interest or costs under Sections 21-315 through
21-330 shall include the claim in his or her petition for sale
in error under Section 21-310 or , 22-35, or 22-50. Any claim
for interest or costs which is not included in the petition is
waived. Costs Interest or costs may be awarded, however, to
the extent permitted by this Section upon a sale in error
petition filed by the county collector or municipality or upon
a declaration by the county collector pursuant to subsection

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(c) of Section 21-310, without requiring a separate filing by
the claimant. Any refund of interest or costs upon the
petition for sale in error or upon a declaration by the county
collector pursuant to subsection (c) of Section 21-310 shall
be paid by the county treasurer as trustee of the fund created
by this Section. The fund shall be the sole source for payment
and satisfaction of orders for interest or costs, except as
otherwise provided in this subsection. If the court determines
that the fund has been depleted and will not be restored in
time to pay an award with reasonable promptness, the court may
authorize the collector to pay the costs interest portion of
the award pro rata from those accounts where the principal
refund of the tax sale purchase price under Section 21-310 is
taken.
(Source: P.A. 92-224, eff. 1-1-02; 92-729, eff. 7-25-02.)
(35 ILCS 200/21-350)
Sec. 21-350. Period of redemption. Property sold under
this Code may be redeemed at any time before the expiration of
2 years from the date of sale, except that:
(a) If on the date of sale the property is vacant
non-farm property or property containing an improvement
consisting of a structure or structures with 7 or more
residential units or that is commercial or industrial
property, it may be redeemed at any time before the
expiration of one year 6 months from the date of sale if

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the property, at the time of sale, was for each of 2 or
more years delinquent or forfeited for all or part of the
general taxes due on the property.
(b) (Blank). If on the date of sale the property sold
was improved with a structure consisting of at least one
and not more than 6 dwelling units it may be redeemed at
any time on or before the expiration of 2 years and 6
months from the date of sale. If, however, the court that
ordered the property sold, upon the verified petition of
the holder of the certificate of purchase brought within 4
months from the date of sale, finds and declares that the
structure on the property is abandoned, then the court may
order that the property may be redeemed at any time on or
before the expiration of 2 years from the date of sale.
Notice of the hearing on a petition to declare the
property abandoned shall be given to the owner or owners
of the property and to the person in whose name the taxes
were last assessed, by certified or registered mail sent
to their last known addresses at least 5 days before the
date of the hearing.
(c) If the period of redemption has been extended by
the certificate holder as provided in Section 21-385, the
property may be redeemed on or before the extended
redemption date. The changes to this Section made by this
amendatory Act of the 103rd General Assembly apply to
matters in which the tax certificate is issued on or after

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the effective date of this amendatory Act of the 103rd
General Assembly.
(Source: P.A. 86-286; 86-413; 86-418; 86-949; 86-1028;
86-1158; 86-1481; 87-145; 87-236; 87-435; 87-895; 87-1189;
88-455.)
(35 ILCS 200/21-370)
Sec. 21-370. Redemption of forfeited property. Except as
otherwise provided in Section 21-375, any property forfeited
to the county state may be redeemed or sold in the following
manner:
When property has been forfeited for delinquent general
taxes, the person desiring to redeem shall apply to the county
clerk who shall order the county collector to receive from the
person the amount of the forfeited general taxes, statutory
costs, interest prior to forfeiture, printer's fees due
thereon and, in addition, forfeiture interest at a rate of 12%
per year or fraction thereof starting from the date of the
annual sale for the forfeited tax year, even if the
certificate is forfeited after that date of sale. Upon
presentation of the county clerk's order to the county
collector, the collector shall receive the amount due on
account of forfeited general taxes and give the person
duplicate receipts, setting forth a description of the
property and amount received. One of the receipts shall be
countersigned by the county clerk and, when so countersigned,

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shall be evidence of the redemption of the property. The
receipt shall not be valid until it is countersigned by the
county clerk. The other receipt shall be filed by the county
clerk in his or her office, and the clerk shall make a proper
entry of the redemption of the property on the appropriate
books in his or her office and charge the amount of the
redemption to the county collector.
In counties with 3,000,000 or more inhabitants, when
property has been forfeited because of the nonpayment of
delinquent special assessments, the county clerk shall collect
from the person desiring to redeem the amount due on the
delinquent special assessment, together with the interest,
costs and penalties fixed by law, and shall issue a receipt
therefor setting forth a description of the property and the
amount received. The receipt shall be evidence of the
redemption of the property therein described. In addition, the
city comptroller or other officer designated and authorized by
the city council, board of trustees or other governing body of
any municipal corporation which levied any special assessment
shall have power to collect the amounts due on properties
which have been forfeited, and the interest and penalties due
thereon, based upon an estimate of the cost of redemption
computed by the county clerk and at a rate to be fixed by the
city council, board of trustees or other governing body as to
the interest and penalties due thereon and shall issue a
receipt therefor. The person receiving the receipt shall file

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with the county clerk the receipt of the municipal officer
that such special assessments and interest and penalties have
been paid. Upon the presentation of the receipt the county
clerk shall issue to the person a certificate of cancellation
setting forth a description of the property, the special
assessment warrant and installment, and the amount received by
the municipal officer. The certificate of cancellation shall
be evidence of the redemption of the property therein
described. The city council, board of trustees, or other
governing body may authorize the municipal officer to waive
penalties for the first year in excess of 7%. The form of the
receipt of redemption for filing with the county clerk shall
be as prescribed by law.
In counties with less than 3,000,000 inhabitants, when
property has been forfeited in whole or in part for the
non-payment of delinquent special assessments, the person
desiring to redeem shall apply to the municipal collector who
shall receive the amount due on the delinquent special
assessment, together with the interest, costs and penalties
fixed by law, and issue a certificate therefor. The recipient
shall file the certificate of the municipal collector that the
special assessments and the costs, interest and penalties
thereon have been paid with the county clerk. The municipal
collector's certificate of payment shall be filed by the
county clerk in his or her office and the clerk shall make a
proper entry of the redemption on the books in his or her

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office.
The changes to this Section made by this amendatory Act of
the 103rd General Assembly apply to matters in which the tax
certificate is issued on or after the effective date of this
amendatory Act of the 103rd General Assembly.
(Source: P.A. 87-669; 88-455.)
(35 ILCS 200/21-385)
Sec. 21-385. Extension of period of redemption.
(a) For any tax certificates held by a county pursuant to
Section 21-90, the redemption period for each tax certificate
shall be extended by operation of law until the date
established by the county as the redemption deadline in a
petition for tax deed filed under Section 22-30. The
redemption deadline established in the petition shall be
identified in the notices provided under Section 22-10 and
Section 22-25 of this Code. After a redemption deadline is
established in the petition for tax deed, the county may
further extend the redemption deadline by filing with the
county clerk of the county in which the property is located a
written notice to that effect describing the property,
identifying the certificate number and specifying the extended
period of redemption. Notwithstanding any expiration of a
prior redemption period, all tax certificates forfeited to the
county and held pursuant to Section 21-90 remain enforceable
by the county or its assignee and redemption is extended by

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operation of law until the date established by the county as
the redemption deadline in a petition for tax deed filed under
Section 22-30.
(b) Within 60 days after the date of assignment, assignees
of forfeited certificates under Section 21-90 or 21-145 of
this Code must file with the county clerk of the county in
which the property is located a written notice describing the
property, stating the date of the assignment, identifying the
certificate number and specifying a deadline for redemption
that is not later than 3 years from the date of assignment.
Upon receiving the notice, the county clerk shall stamp the
date of receipt upon the notice. If the notice is submitted as
an electronic record, the county clerk shall acknowledge
receipt of the record and shall provide confirmation in the
same manner to the certificate holder. The confirmation from
the county clerk shall include the date of receipt and shall
serve as proof that the notice was filed with the county clerk.
A county clerk may not permit an assignee of forfeited
certificates under Section 21-90 or 21-145 to extend the
period of redemption beyond three 3 from the date of
assignment. If the redemption period expires and no petition
for tax deed has been filed under Section 22-30, the assigned
tax certificate is forfeited to and held by the county
pursuant to Section 21-90.
(c) The purchaser or his or her assignee of property sold
for nonpayment of general taxes or special assessments at an

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annual sale, other than the county as trustee pursuant to
Section 21-90, may extend the period of redemption at any time
before the expiration of the original period of redemption, or
thereafter prior to the expiration of any extended period of
redemption, for a period which will expire not later than 3
years from the date of sale, by filing with the county clerk of
the county in which the property is located a written notice to
that effect describing the property, stating the date of the
sale and specifying the extended period of redemption. Upon
receiving the notice, the county clerk shall stamp the date of
receipt upon the notice. If the notice is submitted as an
electronic record, the county clerk shall acknowledge receipt
of the record and shall provide confirmation in the same
manner to the certificate holder. The confirmation from the
county clerk shall include the date of receipt and shall serve
as proof that the notice was filed with the county clerk. The
county clerk shall not be required to extend the period of
redemption unless the purchaser or his or her assignee obtains
this acknowledgement of delivery. If prior to the expiration
of the period of redemption or extended period of redemption a
petition for tax deed has been filed under Section 22-30, upon
application of the petitioner, the court shall allow the
purchaser or his or her assignee to extend the period of
redemption after expiration of the original period or any
extended period of redemption, provided that any extension
allowed will expire not later than 3 years from the date of

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sale, unless the certificate has been assigned to the county
collector by order of the court which ordered the property
sold, in which case the period of redemption shall be extended
for such period as may be designated by the holder of the
certificate, such period not to exceed 36 months from the date
of the assignment to the collector. If the period of
redemption is extended, the purchaser or his or her assignee
must give the notices provided for in Section 22-10 at the
specified times prior to the expiration of the extended period
of redemption by causing a sheriff (or if he or she is
disqualified, a coroner) of the county in which the property,
or any part thereof, is located to serve the notices as
provided in Sections 22-15 and 22-20. The notices may also be
served as provided in Sections 22-15 and 22-20 by a special
process server appointed by the court under Section 22-15.
The changes to this Section made by this amendatory Act of
the 103rd General Assembly apply to matters in which the tax
certificate is issued on or after the effective date of this
amendatory Act of the 103rd General Assembly.
(Source: P.A. 100-890, eff. 1-1-19; 100-975, eff. 8-19-18;
101-81, eff. 7-12-19.)
(35 ILCS 200/21-400)
Sec. 21-400. Special assessments withdrawn or forfeited.
In counties with 3,000,000 or more inhabitants, the county
clerk, upon request of the city comptroller or other municipal

HB3040 - 30 - LRB103 28959 HLH 55345 b
officer authorized by the city council or board of trustees of
any city, village or incorporated town to make such request,
shall issue to the city, village or incorporated town, a
certificate of withdrawal or forfeiture countersigned by the
county collector for each property withdrawn or forfeited for
non-payment of any special assessment. The certificate of
withdrawal or forfeiture shall describe the property withdrawn
or forfeited, the date of the withdrawal or forfeiture, and
the amount of the special assessment, interest and costs.
(Source: P.A. 76-2254; 88-455.)
(35 ILCS 200/21-430)
Sec. 21-430. Partial settlement. In the event an owner or
party interested requests to make settlement on a part of the
property sold to a municipality, withdrawn from collection or
forfeited to the county State for the non-payment of special
assessments, the municipal officer is hereby authorized to
accept the pro rata amount of any or all installments of the
special assessment. That amount shall be computed by the board
of local improvements, or other board or officer levying the
special assessment, together with interest, costs and
penalties as provided by law.
A petition containing the computation shall then be
presented by the municipality to the court wherein the
original assessment was confirmed. The petition shall bear the
same number and title as the original proceeding. At least 10

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days before the date set for the hearing of the petition,
notices shall be sent by mail, postpaid, to each of the persons
who last paid the general taxes on the property originally
assessed. The notices shall contain the description of the
property as originally assessed, as it is to be divided, and
the division of the original assessment, or installments
thereof, together with interest, costs and penalties, showing
the amount to be charged against each part of the property of
land so divided, the date when the petition is to be heard, and
the date when objections thereto may be filed.
An affidavit by one of the members of the board of local
improvements, or other board or officer computing the
division, attesting to the mailing is prima facie evidence of
a compliance with this Section. The court shall proceed to
determine a fair and equitable division of the assessment, or
any installment thereof, together with all interest, penalties
and costs. The court shall order the cancellation of the
certificate of sale, withdrawal or forfeiture on any part of
the property if settlement is made within 10 days from the date
of the court's order.
The county clerk may note on the certificate the partial
cancellation and shall issue a certificate of cancellation on
that part of the property and return the certificate to the
municipality. Where a certificate of forfeiture or withdrawal
has not been issued, the county clerk may accept the Receipt of
Deposit for Redemption, issued by the municipal officer, as

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provided by law, and the clerk shall issue a certificate of
cancellation on that part of the property. He or she shall make
proper entry on his or her records showing the part of the
property on which settlement has been made and the amount due
on the balance.
(Source: P.A. 83-358; 88-455.)
(35 ILCS 200/22-5)
Sec. 22-5. Notice of sale and redemption rights. In order
to be entitled to a tax deed, within 4 months and 15 days after
any sale held under this Code, the purchaser or his or her
assignee, and the county for all forfeited certificates from
the annual sale, shall deliver to the county clerk a notice to
be given to the party in whose name the taxes are last assessed
as shown by the most recent tax collector's warrant books, in
at least 10 point type in the following form completely filled
in:
[Start of Notice]
TAKE NOTICE
County of ...............................................
Date Premises Sold or Forfeited ..........................
Certificate No. .........................................
Sold for General Taxes of (year) ........................
Sold for Special Assessment of (Municipality)
and special assessment number ...........................
Warrant No. ............... Inst. No. .................

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THIS PROPERTY HAS BEEN SOLD FOR
DELINQUENT TAXES
Property Address (as identified on the most recent tax bill,
if available) 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
This notice is also to advise you that a petition may will
be filed for a tax deed which will transfer title and the right
to possession of the above-referenced this property
("Property") if redemption is not made on or before the
redemption deadline ......................................
At the date of this notice the total amount which you must
pay in order to redeem the above property is
To determine the redemption deadline and the total amount
you must pay to redeem the sold taxes, you must immediately
contact the County Clerk at the address and phone number
below. The redemption amount is subject to increase at 6-month
intervals from the date of sale. The interest rate and penalty
rate applied to your delinquent tax debt is subject to change
if the certificate or tax lien is forfeited to the county prior
to redemption. Check with the County Clerk for the exact
amount you owe before redeeming. Payment must be made by

HB3040 - 34 - LRB103 28959 HLH 55345 b
certified check, cashier's check, money order, or in cash to
the County Clerk.
YOU ARE URGED TO REDEEM IMMEDIATELY TO
PREVENT LOSS OF PROPERTY
Property sold under the Property Tax Code may be redeemed
by any owner or person holding an interest in the Property at
any time before the following deadlines (based on property
classification as of the date of sale):
(1) You must redeem your taxes within 1 year of the
date of sale for the following classifications:
(a) vacant non-farm property;
(b) property containing an improvement consisting
of a structure or structures with 7 or more
residential units; or
(c) commercial or industrial property.
(2) You must redeem your taxes within 2 years of the
date of sale for the following classifications:
(a) all residential property with less than 6
units; or
(b) all other property.
Redemption deadlines may have been extended by the
certificate holder or pursuant to Illinois law. To confirm the
redemption deadline, you must contact the County Clerk at the
address and telephone number below. 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..,

HB3040 - 35 - LRB103 28959 HLH 55345 b
...., Illinois. The address and telephone number for the
County Clerk are as follows:.
The above amount is subject to increase at 6 month
intervals from the date of sale. Check with the county clerk as
to the exact amount you owe before redeeming. Payment must be
made by certified check, cashier's check, money order, or in
cash.
For further information contact the County Clerk
ADDRESS:............................
TELEPHONE:..........................
For further information about the redemption deadline,
redemption amount, or payment process, please contact the
County Clerk.
...............................
Purchaser or Assignee
Dated (insert date).
[End of Notice]
Within 10 days after receipt of said notice, the county
clerk shall mail to the addresses supplied by the purchaser or
assignee, by registered or certified mail, copies of said
notice to the party in whose name the taxes are last assessed
as shown by the most recent tax collector's warrant books.
With the exception of a county or taxing district acquiring
certificates pursuant to Section 21-90 and 21-260, all

HB3040 - 36 - LRB103 28959 HLH 55345 b
purchasers or assignees shall pay to the clerk postage plus
the sum of $50 for a tax deed $10. The clerk shall write or
stamp the date of receiving the notices upon the copies of the
notices, and retain one copy.
All redemption periods begin on the date of sale, unless
the notice under this Section is not mailed within the time
frame set forth in this Section. The certificate holder or
assignee may cure any defect in a notice, or failure to send a
notice as required by this Section, by delivering to the
county clerk a notice to be given to the party in whose name
the taxes are last assessed as shown by the most recent tax
collector's warrant books and extending the redemption
deadline to commence on the date of the corrected notice was
delivered to the clerk, if the extension is otherwise
permitted by law. Notwithstanding any provision to the
contrary, tax certificate purchasers and assignees may not
send a corrected notice if the new redemption period exceeds
the 3-year limit provided in section or fails to provide the
minimum redemption period required in this Code.
The changes to this Section made by this amendatory Act of
the 97th General Assembly apply only to tax sales that occur on
or after the effective date of this amendatory Act of the 97th
General Assembly.
The changes to this Section made by this amendatory Act of
the 103rd General Assembly apply to matters in which the tax
certificate is issued on or after the effective date of this

HB3040 - 37 - LRB103 28959 HLH 55345 b
amendatory Act of the 103rd General Assembly.
(Source: P.A. 102-815, eff. 5-13-22.)
(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. For counties or taxing districts
holding certificates pursuant to Section 21-90, the date of
expiration of the period of redemption will be designated by
the county or taxing district in its petition for tax deed and
identified in the notice below, which shall be filed with the
county clerk. the
The Notice to be given to the parties shall be in at least
10-point 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) ........................

HB3040 - 38 - LRB103 28959 HLH 55345 b
Sold for Special Assessment of (Municipality)
and special assessment number ...........................
Warrant No. ................ Inst. No. .................
THIS PROPERTY HAS BEEN SOLD FOR
DELINQUENT TAXES
Property Address (as identified on the most recent tax bill,
if available): 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

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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, or Certificate Holder.
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
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).
The changes to this Section made by Public Act 102-1003
this amendatory Act of the 102nd General Assembly apply to
matters in which a petition for tax deed is filed on or after

HB3040 - 40 - LRB103 28959 HLH 55345 b
May 27, 2022 (the effective date of Public Act 102-1003) 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 May 27, 2022 (the effective date of Public
Act 102-1003) this amendatory Act of the 102nd General
Assembly.
The changes to this Section made by this amendatory Act of
the 103rd General Assembly apply to matters in which the tax
certificate is issued on or after the effective date of this
amendatory Act of the 103rd General Assembly.
(Source: P.A. 102-528, eff. 1-1-22; 102-813, eff. 5-13-22;
102-1003, eff. 5-27-22; revised 9-1-22.)
(35 ILCS 200/22-25)
Sec. 22-25. Mailed notice. In addition to the notice
required to be served not less than 3 months one month 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 3 months 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. The form of notice
to be mailed by the clerk shall be identical in form to that

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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 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 Public Act 97-557 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 Public Act 102-1003
this amendatory Act of the 102nd General Assembly apply to
matters in which a petition for tax deed is filed on or after
May 27, 2022 (the effective date of Public Act 102-1003) 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 May 27, 2022 (the effective date of Public
Act 102-1003) this amendatory Act of the 102nd General

HB3040 - 42 - LRB103 28959 HLH 55345 b
Assembly.
(Source: P.A. 102-528, eff. 1-1-22; 102-815, eff. 5-13-22;
102-1003, eff. 5-27-22; revised 8-12-22.)
(35 ILCS 200/22-30)
Sec. 22-30. Petition for deed. At any time within 6 months
but not less than 3 months prior to the expiration of the
redemption period for property sold pursuant to judgment and
order of sale under Sections 21-110 through 21-120 or 21-260
or otherwise acquired by the county pursuant to section 21-90,
the purchaser, or his or her assignee, or agent, pursuant to
Section 21-90, may file a petition in the circuit court in the
same proceeding in which the judgment and order of sale were
entered, asking that the court direct the county clerk to
issue a tax deed if the property is not redeemed from the sale.
The petition shall be accompanied by the statutory filing fee.
Notice of filing the petition and for redemption, after
the date on which the petitioner intends to apply for an order
to issue a tax on the petition that a deed be issued if the
taxes are not property is not redeemed shall be given to
occupants, owners and persons interested in the property as
part of the notice provided in Sections 22-10 through 22-25,
except that only one publication is required. The county clerk
shall be notified of the filing of the petition and any person
owning or interested in the property may, if he or she desires,
appear in the proceeding.

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The changes to this Section made by this amendatory Act of
the 95th General Assembly apply only to matters in which a
petition for tax deed is filed on or after the effective date
of this amendatory Act of the 95th General Assembly.
(Source: P.A. 95-477, eff. 6-1-08.)
(35 ILCS 200/22-35)
Sec. 22-35. Reimbursement of a county or municipality
before issuance of tax deed. Except in any proceeding in which
the tax purchaser is a county acting as a trustee for taxing
districts as provided in Section 21-90, an order for the
issuance of a tax deed under this Code shall not be entered
affecting the title to or interest in any property in which a
county, city, village or incorporated town has an interest
under the police and welfare power by advancements made from
public funds, until the purchaser or assignee makes
reimbursement to the county, city, village or incorporated
town of the money so advanced or the county, city, village, or
town waives its lien on the property for the money so advanced.
In However, in lieu of reimbursing the county, city, village
or town for any advancement of money that have not been waived
reimbursement or waiver, the purchaser or his or her assignee
may make application for and the court shall order that the tax
purchase be set aside as a sale in error. A sale in error may
not be granted under this Section if the lien has been
released, satisfied, discharged, or waived. A filing or

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appearance fee shall not be required of a county, city,
village or incorporated town seeking to enforce its claim
under this Section in a tax deed proceeding.
(Source: P.A. 101-379, eff. 1-1-20.)
(35 ILCS 200/22-40)
Sec. 22-40. Issuance of deed; possession.
(a) To obtain an order for issuance of tax deed, a
petitioner must provide sufficient evidence that: If the
(1) the redemption period expires and the property has
not been redeemed; and
(2) all taxes and special assessments which became due
and payable subsequent to the sale have been paid, unless
the county or its agent, as trustee pursuant to Section
21-90, is the petitioner; and
(3) all other forfeitures and sales that are subject
to a pending tax petition by the county or its assignee,
pursuant to section 21-90, which occur subsequent to the
sale have been redeemed; and
(4) the notices required by law have been given and
all advancements of public funds under the police power
made by a county, city, village or town under Section
22-35 have been paid; and
(5) the petitioner has complied with all the
provisions of law entitling him or her to a deed.
Upon receipt of sufficient evidence of the above

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requirements, the court shall find that the petitioner
complied with the requirements above and shall enter an order
directing the county clerk, on the production of the tax
certificate and a certified copy of the order, to issue to the
purchaser or its , the court shall so find and shall enter an
order directing the county clerk on the production of the
certificate of purchase and a certified copy of the order, to
issue to the purchaser or his or her assignee a tax deed. The
court shall insist on strict compliance with Section 22-10
through 22-25. Prior to the entry of an order directing the
issuance of a tax deed, the petitioner shall furnish the court
with a report of proceedings of the evidence received on the
application for tax deed and the report of proceedings shall
be filed and made a part of the court record.
(b) Except as provided in subsection (e), if If taxes for
years prior to the year or years sold are or become delinquent
subsequent to the date of sale, the court shall find that the
lien of those delinquent taxes has been or will be merged into
the tax deed grantee's title if the court determines that the
tax deed grantee or any prior holder of the certificate of
purchase, or any person or entity under common ownership or
control with any such grantee or prior holder of the
certificate of purchase, was at no time the holder of any
certificate of purchase for the years sought to be merged. If
delinquent taxes are merged into the tax deed pursuant to this
subsection, the court shall enter an order declaring which

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specific taxes have been or will be merged into the tax deed
title and directing the county treasurer and county clerk to
reflect that declaration in the warrant and judgment records;
provided, that no such order shall be effective until a tax
deed has been issued and timely recorded. Nothing contained in
this Section shall relieve any owner liable for delinquent
property taxes under this Code from the payment of the taxes
that have been merged into the title upon issuance of the tax
deed.
(c) The county clerk is entitled to a fee of $10 in
counties of 3,000,000 or more inhabitants and $5 in counties
with less than 3,000,000 inhabitants for the issuance of the
tax deed, except for deeds issued to the county pursuant to its
authority under Section 21-90. The clerk may not include in a
tax deed more than one property as listed, assessed and sold in
one description, except in cases where several properties are
owned by one person.
Upon application, the court shall, enter an order to place
the tax deed grantee or the grantee's successor in interest in
possession of the property and may enter orders and grant
relief as may be necessary or desirable to maintain the
grantee or the grantee's successor in interest in possession.
(d) The court shall retain jurisdiction to enter orders
pursuant to subsections (b) and (c) of this Section. This
amendatory Act of the 92nd General Assembly and this
amendatory Act of the 95th General Assembly shall be construed

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as being declarative of existing law and not as a new
enactment.
(e) Prior to the issuance of any tax deed under this
Section, the petitioner must redeem all taxes and special
assessments on the property that are subject to an active tax
petition filed by a county or its assignee pursuant to Section
21-90.
(f) If, for any reason, the purchaser fails to obtain an
order for tax deed within the required time period, a tax
certificate is found to be unenforceable or void by the court,
or a purchaser voluntarily surrenders a certificate to the
county for any reason, then the certificate is forfeited to
the county, as trustee, pursuant to section 21-90.
(Source: P.A. 98-1162, eff. 6-1-15.)
(35 ILCS 200/22-60)
Sec. 22-60. Contents of deed; recording. Every tax deed
shall contain the full names and the true post office address
and residence of grantee. A county receiving a tax deed
pursuant to Section 21-90 may designate a specific county
agency to be named as the deed grantee. It shall not be of any
force or effect, and the recipient may not take title to the
property, until after the deed it has been recorded in the
office of the recorder.
(Source: P.A. 83-358; 88-455.)

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(35 ILCS 200/21-405 rep.)
(35 ILCS 200/22-50 rep.)
Section 10. The Property Tax Code is amended by repealing
Sections 21-405 and 22-50.
Section 99. Effective date. This Act takes effect upon
becoming law.
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INDEX
Statutes amended in order of appearance
35 ILCS 200/21-90
35 ILCS 200/21-145
35 ILCS 200/21-225
35 ILCS 200/21-235
35 ILCS 200/21-250
35 ILCS 200/21-310
35 ILCS 200/21-315
35 ILCS 200/21-320
35 ILCS 200/21-325
35 ILCS 200/21-330
35 ILCS 200/21-335
35 ILCS 200/21-350
35 ILCS 200/21-370
35 ILCS 200/21-385
35 ILCS 200/21-400
35 ILCS 200/21-430
35 ILCS 200/22-5
35 ILCS 200/22-10
35 ILCS 200/22-25
35 ILCS 200/22-30
35 ILCS 200/22-35
35 ILCS 200/22-40
35 ILCS 200/22-60
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