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| Public Act 102-1003
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| SB3097 Enrolled | LRB102 20576 HLH 29446 b |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing |
Sections 21-260, 22-10, and 22-25 as follows:
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(35 ILCS 200/21-260)
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Sec. 21-260. Collector's scavenger sale. Upon the county |
collector's
application under Section 21-145, to be known as |
the Scavenger Sale
Application, the Court shall enter judgment |
for the general taxes, special
taxes, special assessments, |
interest, penalties and costs as are included in
the |
advertisement and appear to be due thereon after allowing an |
opportunity to
object and a hearing upon the objections as |
provided in Section 21-175, and
order those properties sold by |
the County Collector at public sale, or by electronic |
automated sale if the collector chooses to conduct an |
electronic automated sale pursuant to Section 21-261, to the
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highest bidder for cash, notwithstanding the bid may be less |
than the full
amount of taxes, special taxes, special |
assessments, interest, penalties and
costs for which judgment |
has been entered.
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(a) Conducting the sale; bidding sale - Bidding. All |
properties shall be offered for
sale in consecutive order as |
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they appear in the delinquent list. The minimum
bid for any |
property shall be $250 or one-half of the tax if the total
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liability is less than $500. For in-person scavenger sales, |
the successful bidder shall pay the
amount of the minimum bid |
to the County Collector by the end of the business day on which |
the bid was placed. That amount shall be paid in cash, by |
certified or
cashier's check, by money order, or, if the
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successful bidder is a governmental unit, by a check issued by |
that
governmental unit. For electronic automated scavenger |
sales, the successful bidder shall pay the minimum bid amount |
by the close of the business day on which the bid was placed. |
That amount shall be paid online via ACH debit or by the |
electronic payment method required by the county collector. |
For in-person scavenger sales, if the bid exceeds the minimum |
bid, the
successful bidder shall pay the balance of the bid to |
the county collector in
cash, by certified or cashier's check, |
by money order, or, if the
successful bidder is a governmental |
unit, by a check issued by that
governmental unit
by the close |
of the
next business day. For electronic automated scavenger |
sales, the successful bidder shall pay, by the close of the |
next business day, the balance of the bid online via ACH debit |
or by the electronic payment method required by the county |
collector. If the minimum bid is not paid at the time of sale |
or if
the balance is not paid by the close of the next business |
day, then the sale is
void and the minimum bid, if paid, is |
forfeited to the county general fund. In
that event, the |
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property shall be reoffered for sale within 30 days of the last
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offering of property in regular order. The collector shall |
make available to
the public a list of all properties to be |
included in any reoffering due to the
voiding of the original |
sale. The collector is not required to serve or
publish any |
other notice of the reoffering of those properties. In the |
event
that any of the properties are not sold upon reoffering, |
or are sold for less
than the amount of the original voided |
sale, the original bidder who failed to
pay the bid amount |
shall remain liable for the unpaid balance of the bid in an
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action under Section 21-240. Liability shall not be reduced |
where the bidder
upon reoffering also fails to pay the bid |
amount, and in that event both
bidders shall remain liable for |
the unpaid balance of their respective bids. A
sale of |
properties under this Section shall not be final until |
confirmed by the
court.
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(b) Confirmation of sales. The county collector shall file |
his or her
report of sale in the court within 30 days of the |
date of sale of each
property. No notice of the county |
collector's application to confirm the sales
shall be required |
except as prescribed by rule of the court. Upon
confirmation, |
except in cases where the sale becomes void under Section |
22-85,
or in cases where the order of confirmation is vacated |
by the court, a sale
under this Section shall extinguish the in |
rem lien of the general taxes,
special taxes and special |
assessments for which judgment has been entered and a
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redemption shall not revive the lien. Confirmation of the sale |
shall in no
event affect the owner's personal liability to pay |
the taxes, interest and
penalties as provided in this Code or |
prevent institution of a proceeding under
Section 21-440 to |
collect any amount that may remain
due after the sale.
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(c) Issuance of tax sale certificates. Upon confirmation |
of the sale, the
County Clerk and the County Collector shall |
issue to the purchaser a
certificate of purchase in the form |
prescribed by Section 21-250 as near as may
be. A certificate |
of purchase shall not be issued to any person who is
ineligible |
to bid at the sale or to receive a certificate of purchase |
under
Section 21-265.
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(d) Scavenger Tax Judgment, Sale and Redemption Record; |
sale Record - Sale of
parcels not sold. The county collector |
shall prepare a Scavenger Tax Judgment,
Sale and Redemption |
Record. The county clerk shall write or stamp on the
scavenger |
tax judgment, sale, forfeiture and redemption record opposite |
the
description of any property offered for sale and not sold, |
or not confirmed for
any reason, the words "offered but not |
sold". The properties which are offered
for sale under this |
Section and not sold or not confirmed shall be offered for
sale |
annually thereafter in the manner provided in this Section |
until sold,
except in the case of mineral rights, which after |
10 consecutive years of
being offered for sale under this |
Section and not sold or confirmed shall
no longer be required |
to be offered for sale. At
any time between annual sales the |
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County Collector may advertise for sale any
properties subject |
to sale under judgments for sale previously entered under
this |
Section and not executed for any reason. The advertisement and |
sale shall
be regulated by the provisions of this Code as far |
as applicable.
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(e) Proceeding to tax deed. The owner of the certificate |
of purchase shall
give notice as required by Sections 22-5 |
through 22-30, and may extend the
period of redemption as |
provided by Section 21-385. At any time within 6 months
prior |
to expiration of the period of redemption from a sale under |
this Code,
the owner of a certificate of purchase may file a |
petition and may obtain a tax
deed under Sections 22-30 |
through 22-55. Within 30 days from filing of the petition, the |
owner of a certificate must file with the county clerk the |
names and addresses of the owners of the property and those |
persons entitled to service of notice at their last known |
addresses. The clerk shall mail notice within 30 days from the |
date of the filing of addresses with the clerk. All |
proceedings for the issuance of
a tax deed and all tax deeds |
for properties sold under this Section shall be
subject to |
Sections 22-30 through 22-55. Deeds issued under this Section |
are
subject to Section 22-70. This Section shall be liberally |
construed so that the deeds provided for in this Section |
convey merchantable title.
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(f) Redemptions from scavenger sales. Redemptions may be |
made from sales
under this Section in the same manner and upon |
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the same terms and conditions as
redemptions from sales made |
under the County Collector's annual application for
judgment |
and order of sale, except that in lieu of penalty the person |
redeeming
shall pay interest as follows if the sale occurs |
before September 9, 1993:
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(1) If redeemed within the first 2 months from the |
date of the sale, 3%
per month or portion thereof upon the |
amount for which the property was sold;
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(2) If redeemed between 2 and 6 months from the date of |
the sale, 12% of
the amount for which the property was |
sold;
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(3) If redeemed between 6 and 12 months from the date |
of the sale, 24%
of the amount for which the property was |
sold;
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(4) If redeemed between 12 and 18 months from the date |
of the sale, 36% of
the amount for which the property was |
sold;
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(5) If redeemed between 18 and 24 months from the date |
of the sale, 48%
of the amount for which the property was |
sold;
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(6) If redeemed after 24 months from the date of sale, |
the 48% herein
provided together with interest at 6% per |
year thereafter.
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If the sale occurs on or after September 9,
1993, the |
person redeeming shall pay interest on that part of the amount |
for
which the property was sold equal to or less than the full |
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amount of delinquent
taxes, special assessments, penalties, |
interest, and costs, included in the
judgment and order of |
sale as follows:
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(1) If redeemed within the first 2 months from the |
date of the sale,
3% per month upon the amount of taxes, |
special assessments, penalties,
interest, and costs due |
for each of the first 2 months, or fraction thereof.
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(2) If redeemed at any time between 2 and 6 months from |
the date of
the sale, 12% of the amount of taxes, special |
assessments, penalties, interest,
and costs due.
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(3) If redeemed at any time between 6 and 12 months |
from the date of the
sale, 24% of the amount of taxes, |
special assessments, penalties, interest, and
costs due.
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(4) If redeemed at any time between 12 and 18 months |
from the date
of the sale, 36% of the amount of taxes, |
special assessments, penalties,
interest, and costs due.
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(5) If redeemed at any time between 18 and 24 months |
from the date
of the sale, 48% of the amount of taxes, |
special assessments, penalties,
interest, and costs due.
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(6) If redeemed after 24 months from the date of sale, |
the 48%
provided for the 24 months together with interest |
at 6% per annum thereafter on
the amount of taxes, special |
assessments, penalties, interest, and costs due.
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The person redeeming shall not be required to pay any |
interest on any part
of the amount for which the property was |
sold that exceeds the full amount of
delinquent taxes, special |
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assessments, penalties, interest, and costs included
in the |
judgment and order of sale.
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Notwithstanding any other provision of this Section, |
except for
owner-occupied single family residential units |
which are condominium units,
cooperative units or dwellings, |
the amount required to be paid for redemption
shall also |
include an amount equal to all delinquent taxes on the |
property
which taxes were delinquent at the time of sale. The |
delinquent taxes shall be
apportioned by the county collector |
among the taxing districts in which the
property is situated |
in accordance with law. In the event that all moneys
received |
from any sale held under this Section exceed an amount equal to |
all
delinquent taxes on the property sold, which taxes were |
delinquent at the time
of sale, together with all publication |
and other costs associated with the
sale, then, upon |
redemption, the County Collector and the County Clerk shall
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apply the excess amount to the cost of redemption.
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(g) Bidding by county or other taxing districts. Any |
taxing district may
bid at a scavenger sale. The county board |
of the county in which properties
offered for sale under this |
Section are located may bid as trustee for all
taxing |
districts having an interest in the taxes for the nonpayment |
of which
the parcels are offered. The County shall apply on the |
bid the unpaid taxes due
upon the property and no cash need be |
paid. The County or other taxing district
acquiring a tax sale |
certificate shall take all steps necessary to acquire
title to |
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the property and may manage and operate the property so |
acquired.
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When a county, or other taxing district within the county, |
is a petitioner
for a tax deed, no filing fee shall be required |
on the petition. The county as
a tax creditor and as trustee |
for other tax creditors, or other taxing district
within the |
county shall not be required to allege and prove that all taxes |
and
special assessments which become due and payable after the |
sale to the county
have been paid. The county shall not be |
required to pay the subsequently
accruing taxes or special |
assessments at any time. Upon the written request of
the |
county board or its designee, the county collector shall not |
offer the
property for sale at any tax sale subsequent to the |
sale of the property to the
county under this Section. The lien |
of taxes and special assessments which
become due and payable |
after a sale to a county shall merge in the fee title of
the |
county, or other taxing district, on the issuance of a deed. |
The County may
sell the properties so acquired, or the |
certificate of purchase thereto, and
the proceeds of the sale |
shall be distributed to the taxing districts in
proportion to |
their respective interests therein. The presiding officer of |
the
county board, with the advice and consent of the County |
Board, may appoint some
officer or person to attend scavenger |
sales and bid on its behalf.
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(h) Miscellaneous provisions. In the event that the tract |
of land or lot
sold at any such sale is not redeemed within the |
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time permitted by law and a
tax deed is issued, all moneys that |
may be received from the sale of
properties in excess of the |
delinquent taxes, together with all publication
and other |
costs associated with the sale,
shall, upon petition of any |
interested party to the court that issued the tax
deed, be |
distributed by the County Collector pursuant to order of the |
court
among the persons having legal or equitable interests in |
the property according
to the fair value of their interests in |
the tract or lot. Section 21-415 does
not apply to properties |
sold under this Section.
Appeals may be taken from the orders |
and judgments entered under this Section
as in other civil |
cases. The remedy herein provided is in addition to other
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remedies for the collection of delinquent taxes. |
(i) The changes to this Section made by Public Act 95-477 |
this amendatory Act of
the 95th General Assembly apply only to |
matters in which a
petition for tax deed is filed on or after |
June 1, 2008 (the effective date
of Public Act 95-477) this |
amendatory Act of the 95th General Assembly.
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(j) The changes to this Section made by this amendatory |
Act of the 102nd General Assembly apply to matters in which a |
petition for tax deed is filed on or after the effective date |
of this amendatory Act of the 102nd General Assembly. Failure |
of any party or any public official to comply with the changes |
made to this Section by Public Act 102-528 does not invalidate |
any tax deed issued prior to the effective date of this |
amendatory Act of the 102nd General Assembly. |
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(Source: P.A. 102-519, eff. 8-20-21; 102-528, eff. 1-1-22; |
revised 10-18-21.)
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(35 ILCS 200/22-10)
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Sec. 22-10. Notice of expiration of period of redemption. |
A purchaser or assignee shall not be entitled to a tax deed to |
the
property sold unless, not less than 3 months nor more than |
6 months prior to
the expiration of the period of redemption, |
he or she gives notice of the
sale and the date of expiration |
of the period of redemption to the
owners, occupants, and |
parties interested in the property, including any
mortgagee of |
record, as provided below. The clerk must mail notice in |
accordance with provisions of subsection (e) of Section |
21-260.
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The Notice to be given to the parties shall be in at least |
10 point
type in the following form completely filled in:
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TAX DEED NO. .................... FILED ....................
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TAKE NOTICE
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County of ...............................................
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Date Premises Sold ......................................
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Certificate No. ........................................
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Sold for General Taxes of (year) ........................
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Sold for Special Assessment of (Municipality)
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and special assessment number ...........................
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Warrant No. ................ Inst. No. .................
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THIS PROPERTY HAS BEEN SOLD FOR
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DELINQUENT TAXES
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Property located at .........................................
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Legal Description or Property Index No. .....................
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.............................................................
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.............................................................
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This notice is to advise you that the above property has
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been sold for delinquent taxes and that the period of
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redemption from the sale will expire on .....................
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.............................................................
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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.
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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 ......................................................
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This matter is set for hearing in the Circuit Court of this |
county in
...., Illinois on .....
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You may be present at this hearing but your right to redeem |
will
already have expired at that time.
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YOU ARE URGED TO REDEEM IMMEDIATELY
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TO PREVENT LOSS OF PROPERTY
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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.
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For further information contact the County Clerk
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ADDRESS:....................
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TELEPHONE:..................
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..........................
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Purchaser or Assignee.
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Dated (insert date).
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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.
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The changes to this Section made by Public Act 97-557 this |
amendatory Act of the 97th General Assembly apply only to |
matters in which a petition for tax deed is filed on or after |
July 1, 2012 (the effective date of Public Act 97-557) this |
amendatory Act of the 97th General Assembly.
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The changes to this Section made by this amendatory Act of |
the 102nd General Assembly apply to matters in which a |
petition for tax deed is filed on or after the effective date |
of this amendatory Act of the 102nd General Assembly. Failure |
of any party or any public official to comply with the changes |
made to this Section by Public Act 102-528 does not invalidate |
any tax deed issued prior to the effective date of this |
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amendatory Act of the 102nd General Assembly. |
(Source: P.A. 102-528, eff. 1-1-22; revised 12-7-21.)
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(35 ILCS 200/22-25)
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Sec. 22-25. Mailed notice. In addition to the notice |
required to be served
not less than 3 months nor more than 6
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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
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property is located, not more than 6 months and not less than |
111 days prior to the expiration of the period of redemption, |
the notice provided for in this Section, together with the
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statutory costs for mailing the notice by certified mail, |
return receipt
requested, as provided in subsection (e) of |
Section 21-260. The form of notice to be mailed by the clerk |
shall be
identical in form to that provided by Section 22-10 |
for service upon owners
residing upon the property sold, |
except that it shall bear the signature of the
clerk instead of |
the name of the purchaser or assignee and shall designate the |
parties to whom it is to
be mailed. The clerk may furnish the |
form. The clerk
shall promptly mail the notices delivered to |
him or her by certified mail,
return receipt requested, not |
less than 3 months prior to the expiration of the period of |
redemption. The certificate of the clerk that he or she has
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mailed the notices, together with the return receipts, shall |
be filed
in and made a part of the court record. The notices |
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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.
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The changes to this Section made by this amendatory Act of |
the 97th General Assembly shall be construed as being |
declaratory of existing law and not as a new enactment. |
The changes to this Section made by this amendatory Act of |
the 102nd General Assembly apply to matters in which a |
petition for tax deed is filed on or after the effective date |
of this amendatory Act of the 102nd General Assembly. Failure |
of any party or any public official to comply with the changes |
made to this Section by Public Act 102-528 does not invalidate |
any tax deed issued prior to the effective date of this |
amendatory Act of the 102nd General Assembly. |
(Source: P.A. 102-528, eff. 1-1-22.)
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Section 99. Effective date. This Act takes effect upon |
becoming law.
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