Bill Text: IL HB3672 | 2025-2026 | 104th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Establishes an Equity Fund. Provides that moneys in the Equity Fund shall be expended exclusively for the purpose of paying the amount ordered for equity surplus payments to Illinois property owners who have lost their property by a recorded tax deed, except that, whenever the State Treasurer determines that any such moneys in the Equity Fund exceed the amount required for the purpose of paying equity surplus payments resulting from property ownership being divested by tax deed, the State Treasurer may transfer any such excess amounts from the Equity Fund to the General Revenue Fund. Provides for an irrevocable and continuing appropriation from Illinois tax lien purchasers for the purpose of paying equity surplus payments to the divested property upon the order of the State Treasurer and for the purpose of paying equity surplus to the divested property owner. In provisions concerning the indemnity fund, makes changes to the fees that are collected for tax sales in counties of 3,000,000 or more inhabitants. Sets forth an Equity Fund fee, calculation of the equity surplus, and an application process. Makes conforming and other changes. Amends the State Finance Act to make a conforming change.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2025-02-18 - Referred to Rules Committee [HB3672 Detail]

Download: Illinois-2025-HB3672-Introduced.html

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104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3672 Introduced , by Rep. Elizabeth "Lisa" Hernandez SYNOPSIS AS INTRODUCED:
30 ILCS 105/5.1030 new
35 ILCS 200/21-90
35 ILCS 200/21-295
35 ILCS 200/21-305
35 ILCS 200/22-40
35 ILCS 200/22-55
35 ILCS 200/22-100 new
35 ILCS 200/22-101 new
Amends the Property Tax Code. Establishes an Equity Fund. Provides that moneys in the Equity Fund shall be expended exclusively for the purpose of paying the amount ordered for equity surplus payments to Illinois property owners who have lost their property by a recorded tax deed, except that, whenever the State Treasurer determines that any such moneys in the Equity Fund exceed the amount required for the purpose of paying equity surplus payments resulting from property ownership being divested by tax deed, the State Treasurer may transfer any such excess amounts from the Equity Fund to the General Revenue Fund. Provides for an irrevocable and continuing appropriation from Illinois tax lien purchasers for the purpose of paying equity surplus payments to the divested property upon the order of the State Treasurer and for the purpose of paying equity surplus to the divested property owner. In provisions concerning the indemnity fund, makes changes to the fees that are collected for tax sales in counties of 3,000,000 or more inhabitants. Sets forth an Equity Fund fee, calculation of the equity surplus, and an application process. Makes conforming and other changes. Amends the State Finance Act to make a conforming change.
LRB104 11447 HLH 21535 b
A BILL FOR
HB3672 LRB104 11447 HLH 21535 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 3. The State Finance Act is amended by adding
Section 5.1030 as follows:
(30 ILCS 105/5.1030 new)
Sec. 5.1030. The Equity Fund.
Section 5. The Property Tax Code is amended by changing
Sections 21-90, 21-295, 21-305, 22-40, and 22-55 and by adding
Sections 22-100 and 22-101 as follows:
(35 ILCS 200/21-90)
Sec. 21-90. Purchase and sale by county; distribution of
proceeds.
(a) When any property is offered for sale under any of the
provisions of this Code, the county board of the county in
which the property is located, in its discretion, may bid, or,
in the case of forfeited property, may apply to purchase it or
otherwise acquire the tax lien or certificate in the name of
the 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

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officer of the county board, with the advice and consent of the
board, may appoint on its behalf some officer, person, or
entity to attend such sales, bid on tax liens or certificates,
and act on behalf of the county when exercising its authority
under this Section. The 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 unpaid taxes and special assessments
due on the property. All fees due under Section 21-295 shall be
paid pursuant to that Section forfeited tax lien or
certificate.
(c) For any tax lien or certificate acquired under
subsection (a) or (b) of this Section, 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

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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 Property
Index Number 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 or
forfeiture 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 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 may sell any property acquired with authority
provided in this Section, or assign any tax certificate to any
party, including, but not limited to, taxing districts,
municipalities, land banks created pursuant to Illinois law,
or non-profit developers focused on constructing affordable
housing, subject to Sections 21-295 through 21-305.
The assigned tax certificate shall be void with no further

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rights given to the assignee, including no right to refund or
reimbursement, if a tax deed has not been recorded within 4
years after the date of the assignment unless a court extends
the assignment period as provided in this Section. Upon a
motion by the assignee, a court may toll the 4-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 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, 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, 21-120, and 21-190, a
county may bid or purchase only in the absence of other
bidders.
(Source: P.A. 102-363, eff. 1-1-22; 103-555, eff. 1-1-24.)

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(35 ILCS 200/21-295)
Sec. 21-295. Creation of indemnity fund.
(a) In counties of less than 3,000,000 inhabitants, 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, an indemnity fee set by the county
collector of not more than $20 for each item purchased. A like
sum shall be paid for each year that all or a portion of
subsequent taxes are paid by the tax purchaser and posted to
the tax judgment, sale, redemption and forfeiture record where
the underlying certificate of purchase is recorded.
(a-5) In counties of 3,000,000 or more inhabitants, each
person purchasing property at a sale under this Code shall pay
to the County Collector a nonrefundable fee of $200 $80 for
each item purchased plus an additional nonrefundable fee sum
equal to 3% 5% of the taxes, interest, and penalties paid under
Section 21-240. In these counties, the certificate holder
shall also pay to the County Collector a fee of $150 $80 for
each year that all or a portion of subsequent taxes are paid by
the tax purchaser and posted to the tax judgment, sale,
redemption, and forfeiture record. The changes to this
subsection made by this amendatory Act of the 91st General
Assembly are not a new enactment, but declaratory of existing
law.
(b) The amount paid prior to issuance of the certificate

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of purchase pursuant to subsection (a) or (a-5) shall be
included in the purchase price of the property in the
certificate of purchase and all amounts paid under this
Section shall be included in the amount required to redeem
under Section 21-355, except for any the nonrefundable $80 fee
for each item purchased at the tax sale as provided in this
Section. Except as otherwise provided in subsection (b) of
Section 21-300, all nonrefundable fees money received under
subsection (a) or (a-5) shall be paid by the Collector to the
County Treasurer of the County in which the land is situated,
for the purpose of an indemnity fund. The County Treasurer, as
trustee of that fund, shall invest all of that fund, principal
and income, in his or her hands from time to time, if not
immediately required for payments of indemnities under
subsection (a) of Section 21-305, in investments permitted by
the Illinois State Board of Investment under Article 22A of
the Illinois Pension Code. The county collector shall report
annually to the county clerk on the condition and income of the
fund. The indemnity fund shall be held to satisfy judgments
obtained against the County Treasurer, as trustee of the fund.
No payment shall be made from the fund, except upon a judgment
of the court which ordered the issuance of a tax deed.
(Source: P.A. 100-1070, eff. 1-1-19; 101-659, eff. 3-23-21.)
(35 ILCS 200/21-305)
Sec. 21-305. Payments from Indemnity Fund.

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(a) Any owner of property sold under any provision of this
Code who sustains loss or damage by reason of the issuance of a
tax deed under Section 21-445 or 22-40 and who is barred or is
in any way precluded from bringing an action for the recovery
of the property shall have the right to indemnity for the loss
or damage sustained, limited as follows:
(1) An owner who resided on property that contained 4
or less dwelling units on the last day of the period of
redemption and who is equitably entitled to compensation
for the loss or damage sustained has the right to
indemnity. An equitable indemnity award shall be limited
to the fair cash value of the property as of the date the
tax deed was issued less any mortgages or liens on the
property, and the award will not exceed $99,000. The Court
shall liberally construe this equitable entitlement
standard to provide compensation wherever, in the
discretion of the Court, the equities warrant the action.
An owner of a property that contained 4 or less
dwelling units who requests an award in excess of $99,000
must prove that the loss of his or her property was not
attributable to his or her own fault or negligence before
an award in excess of $99,000 will be granted.
(2) An owner who sustains the loss or damage of any
property occasioned by reason of the issuance of a tax
deed, without fault or negligence of his or her own, has
the right to indemnity limited to the fair cash value of

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the property less any mortgages or liens on the property.
In determining the existence of fault or negligence, the
court shall consider whether the owner exercised ordinary
reasonable diligence under all of the relevant
circumstances.
(3) In determining the fair cash value of property
less any mortgages or liens on the property, the fair cash
value shall be reduced by the principal amount of all
taxes paid by the tax purchaser or his or her assignee
before the issuance of the tax deed.
(4) If an award made under paragraph (1) or (2) is
subject to a reduction by the amount of an outstanding
mortgage or lien on the property, other than the principal
amount of all taxes paid by the tax purchaser or his or her
assignee before the issuance of the tax deed and the
petitioner would be personally liable to the mortgagee or
lienholder for all or part of that reduction amount, the
court shall order an additional indemnity award to be paid
directly to the mortgagee or lienholder sufficient to
discharge the petitioner's personal liability. The court,
in its discretion, may order the joinder of the mortgagee
or lienholder as an additional party to the indemnity
action.
(b) Indemnity fund; subrogation.
(1) Any person claiming indemnity hereunder shall
petition the Court which ordered the tax deed to issue,

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shall name the County Treasurer, as Trustee of the
indemnity fund, as defendant to the petition, and shall
ask that judgment be entered against the County Treasurer,
as Trustee, in the amount of the indemnity sought. The
provisions of the Civil Practice Law shall apply to
proceedings under the petition, except that neither the
petitioner nor County Treasurer shall be entitled to trial
by jury on the issues presented in the petition. The Court
shall liberally construe this Section to provide
compensation wherever in the discretion of the Court the
equities warrant such action.
(2) The County Treasurer, as Trustee of the indemnity
fund, shall be subrogated to all parties in whose favor
judgment may be rendered against him or her, and by third
party complaint may bring in as a defendant any person,
other than the tax deed grantee and its successors in
title, not a party to the action who is or may be liable to
him or her, as subrogee, for all or part of the
petitioner's claim against him or her.
(c) Any contract involving the proceeds of a judgment for
indemnity under this Section, between the tax deed grantee or
its successors in title and the indemnity petitioner or his or
her successors, shall be in writing. In any action brought
under Section 21-305, the Collector shall be entitled to
discovery regarding, but not limited to, the following:
(1) the identity of all persons beneficially

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interested in the contract, directly or indirectly,
including at least the following information: the names
and addresses of any natural persons; the place of
incorporation of any corporation and the names and
addresses of its shareholders unless it is publicly held;
the names and addresses of all general and limited
partners of any partnership; the names and addresses of
all persons having an ownership interest in any entity
doing business under an assumed name, and the county in
which the assumed business name is registered; and the
nature and extent of the interest in the contract of each
person identified;
(2) the time period during which the contract was
negotiated and agreed upon, from the date of the first
direct or indirect contact between any of the contracting
parties to the date of its execution;
(3) the name and address of each natural person who
took part in negotiating the contract, and the identity
and relationship of the party that the person represented
in the negotiations; and
(4) the existence of an agreement for payment of
attorney's fees by or on behalf of each party.
Any information disclosed during discovery may be subject
to protective order as deemed appropriate by the court. The
terms of the contract shall not be used as evidence of value.
(d) A petition of indemnity under this Section must be

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filed within 10 years after the date the tax deed was issued.
(e) No payment from the indemnity fund shall be made if an
application for Equity Fund Payment is filed or pending in any
county of this State.
(Source: P.A. 97-557, eff. 7-1-12.)
(35 ILCS 200/22-40)
Sec. 22-40. Issuance of deed; possession.
(a) To obtain an order for issuance of tax deed, the
petitioner must provide sufficient evidence that:
(1) the redemption period has expired and the property
has not been redeemed;
(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;
(3) all forfeitures and sales which occur subsequent
to the sale are paid or redeemed, unless the county or its
agent, as trustee pursuant to Section 21-90, is the
petitioner;
(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.

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Upon receipt of sufficient evidence of the requirements
under this subsection (a), the court shall find that the
petitioner complied with those requirements 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 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 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
specific taxes have been or will be merged into the tax deed
title and directing the county treasurer and county clerk to

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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, with the exception of 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 and
pursuant to Sections 22-100 and 22-101. Public Act 92-223 and
Public Act 95-477 . This amendatory Act of the 92nd General
Assembly and this amendatory Act of the 95th General Assembly
shall be construed as being declarative of existing law and

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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 a pending tax
petition filed by a county or its assignee pursuant to Section
21-90.
(f) If, for any reason, a purchaser fails to obtain an
order for tax deed within the required time period and no sale
in error was granted or redemption paid, then the certificate
shall be forfeited to the county, as trustee, pursuant to
Section 21-90.
(Source: P.A. 103-555, eff. 1-1-24; revised 8-5-24.)
(35 ILCS 200/22-55)
Sec. 22-55. Tax deeds to convey merchantable title. This
Section shall be liberally construed so that tax deeds shall
convey merchantable title. In the event the property has been
taken by eminent domain under the Eminent Domain Act, the tax
purchaser shall be entitled to the award which is the
substitute for the property. Tax deeds issued pursuant to this
Section are subject to Section 22-70. Nothing in Section
22-100 or Section 22-101 shall affect the merchantable title
conveyed upon the recording of the tax deed. This amendatory
Act of the 104th General Assembly shall be construed as being
declarative of existing law and not as a new enactment.
(Source: P.A. 94-1055, eff. 1-1-07.)

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(35 ILCS 200/22-100 new)
Sec. 22-100. Equity Fund collection.
(a) Each county treasurer shall transmit to the State
Treasurer all Equity Fund payments paid to the county
treasurer under this Section and in the county treasurer's
possession after each tax sale, with a report under oath
identifying the total amount of certificates of purchase sold
and the amount collected for the Equity Fund from each
certificate. Those amounts and the report shall be transmitted
to and received by the State Treasurer by the 10th day after
each tax sale. At the same time, a copy of the report shall be
furnished to the Attorney General. The report shall be in a
form and contain the particulars as the State Treasurer may
prescribe. The State Treasurer shall give the county treasurer
a receipt for the amount transmitted to the State Treasurer.
Except as otherwise provided in this Section, if any county
treasurer fails to pay to the State Treasurer all amounts that
may be due and payable under this Section as required by this
Section, the county treasurer shall pay to the State
Treasurer, as a penalty, a sum of money equal to the interest
on the amounts not paid at the rate of 1% per month from the
time those amounts are due by the county treasurer until those
amounts are paid. The sureties upon the official bond of the
county treasurer shall be security for the payment of the
penalty. The penalty under this Section may be recovered in a

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civil action against the county treasurer and his or her
sureties, in the name of the People of the State of Illinois,
in the circuit court within the county wherein the county
treasurer is resident; and the penalty, when recovered, shall
be paid into the State treasury. The civil action to recover
the penalty shall be brought by the State Treasurer within 10
days after the failure of the county treasurer to pay to the
State Treasurer any amounts collected by the county treasurer
within the time required by this Section. Failure to bring the
action within that time shall not prevent the bringing of the
action thereafter. It is the duty of the State Treasurer to
make necessary and proper investigation to determine what
amounts should be paid under this Section.
The State Treasurer may waive penalties imposed by
subsection (a) of this Section on a case-by-case basis if the
State Treasurer finds that imposing penalties would be
unreasonable or unnecessarily burdensome because the delay in
payment was due to an incident caused by the operation of an
extraordinary force, including, but not limited to, the
occurrence of a natural disaster, that cannot be foreseen,
that cannot be avoided by the exercise of due care, and for
which no person can be held liable.
The total amount collected from the county treasurers
shall be deposited into the Equity Fund, a special fund
created in the State treasury.
Moneys in the Equity Fund shall be expended exclusively

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for the purpose of paying the amount ordered for equity
surplus payments to Illinois property owners who have lost
their property by a recorded tax deed, except that, whenever
the State Treasurer determines that any such moneys in the
Equity Fund exceed the amount required for the purpose of
paying equity surplus payments resulting from property
ownership being divested by tax deed, the State Treasurer may
transfer any such excess amounts from the Equity Fund to the
General Revenue Fund.
The State Treasurer shall order payment of refunds
resulting from orders entered on timely applications as
provided in this Section from the Equity Fund only to the
extent that amounts have been deposited and retained in the
Fund.
This Section shall constitute an irrevocable and
continuing appropriation from Illinois tax lien purchasers for
the purpose of paying equity surplus payments to the divested
property upon the order of the State Treasurer in accordance
with the provisions of this Section and for the purpose of
paying equity surplus to the divested property owner as
required by the constitution and law.
(b) In counties of less than 3,000,000 inhabitants, each
person purchasing any property at a sale under this Code shall
pay to the county collector a nonrefundable Equity Fund fee of
$150, prior to the issuance of any certificate of purchase and
for each item purchased under Section 21-240. A like sum shall

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be paid for each year that all or a portion of subsequent taxes
are paid by the tax purchaser and posted to the tax judgment,
sale, redemption and forfeiture record where the underlying
certificate of purchase is recorded. The $150 fee per
certificate shall be paid by all certificate holders including
all trustees and governmental agencies holding certificates
under Section 21-90.
(c) In counties of 3,000,000 or more inhabitants, each
person purchasing property at a sale under this Code shall pay
to the county collector a nonrefundable Equity Fund fee of
$250 prior to the issuance of any certificate of purchase and
for each item purchased under Section 21-240. In these
counties, the certificate holder shall also pay to the county
collector a fee of $200 for each year that all or a portion of
subsequent taxes are paid by the tax purchaser and posted to
the tax judgment, sale, redemption, and forfeiture record. The
$250 fee per certificate shall be paid by all certificate
holders including all trustees and governmental agencies
holding certificates under Section 21-90.
(d) The Equity Fund fees collected under subsections (b)
and (c) shall be collected, disbursed and accounted for as set
forth in subsection (a).
(35 ILCS 200/22-101 new)
Sec. 22-101. Application for Equity Fund Payment.
(a) No payment shall be made from the Equity Fund, except

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upon a judgment on the application to the Equity Fund.
Applications for Equity Fund payments shall be made to the
county treasurer in which the property is situated in the
following form, completely filled in and submitted to the
applicable county treasurer on or before one year after the
tax deed is recorded, along with a nonrefundable application
fee as designated by the applicable county treasurer:
APPLICATION FOR EQUITY FUND PAYMENT
Name.....................................................
Address..................................................
City State Zip...........................................
Telephone No.............................................
Email Address............................................
Date of Application......................................
I, ....... , owned or possessed ownership interest in the
property commonly known as........., identified by
parcel/property index number ......... until a tax deed was
recorded on ......... in ........ County, Illinois. A copy of
the ownership deed and tax deed are attached to this
application.
....... (initial here) I agree to the County Assessor's
determination of the estimated fair market value for the year
in which the tax deed was recorded.
....... (initial here) I do not agree to the County
Assessor's determination of the estimated fair market value
for the year in which the tax deed was recorded and have

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provided a certified appraisal from an Illinois licensed
appraiser stating the fair market value of the property lost
to tax deed is $.... as of the date the tax deed was recorded.
Under penalties as provided by law pursuant to Section 1-109
of the Code of Civil Procedure, the undersigned certifies that
the statements in this instrument are true and correct.
(b) Upon receipt of the application, the county collector,
through the state's attorney's office shall review the
application and request any additional document necessary.
Upon review of the application, and if approved, the county
collector shall file a Petition for Equity Surplus in the
court entering the order directing the issuance of tax deed.
The court shall order the payment and determine the amount and
enter an order directing the State Treasurer to pay the amount
determined to the Equity Fund applicant from the Equity Fund.
(c) The county shall be allowed to pass an ordinance to
charge an application fee of up to $500 per application for
payment from the Tax Deed Equity Surplus Fund.
(d) The amount of the equity surplus shall be calculated
by the amount of the fair market value of the property at the
time of loss, less:
(1) the lien for taxes, including all statutory fees
and costs posted to the tax sale paid by the grantee; and
(2) any taxes paid subsequent to the last day to
redeem but prior to entry of the order directing the
county clerk to issue a tax deed.

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(e) If any owner or applicant with a valid ownership
interest in the property lost to tax deed files a petition to
vacate the tax deed pursuant to Section 2-1203 or 2-1401 of the
Code of Civil Procedure or Section 22-85, the time from the
date of filing through final judgment thereon be excluded from
computation of the one-year period in this Section.