103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB3040

 

Introduced 2/16/2023, 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 Modifies a provision relating to special assessments withdrawn (removing forfeiture language) and repeals other provisions about special assessments withdrawn or forfeited.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.


LRB103 28959 HLH 55345 b

 

 

A BILL FOR

 

HB3040LRB103 28959 HLH 55345 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Sections 21-90, 21-145, 21-225, 21-235, 21-250, 21-310,
621-315, 21-320, 21-325, 21-330, 21-335, 21-350, 21-370,
721-385, 21-400, 21-430, 22-5, 22-10, 22-25, 22-30, 22-35,
822-40, and 22-60 as follows:
 
9    (35 ILCS 200/21-90)
10    Sec. 21-90. Purchase and sale by county; forfeited taxes
11and distribution of proceeds.
12    (a) When any property is delinquent, or is forfeited for
13each of 2 or more years, and is offered for sale under any of
14the provisions of this Code, the county board County Board of
15the county County in which the property is located, in its
16discretion, may bid, or, in the case of forfeited property,
17may apply to purchase it, in the name of the county County as
18trustee for all taxing districts having an interest in the
19property's taxes or special assessments for the nonpayment of
20which the property is sold. The presiding officer of the
21county board, with the advice and consent of the board Board,
22may appoint on its behalf some officer, or person, or entity to
23attend such sales, bid on tax liens and certificates, and act

 

 

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1on behalf of the county when exercising its authority under
2this Section and bid or, in the case of forfeited property, to
3apply to the county clerk to purchase. The county County shall
4apply on the bid or purchase the unpaid taxes and special
5assessments due upon the property. No cash need be paid.
6    (b) The county, as trustee for all taxing districts having
7an interest in the property's taxes or special assessments,
8shall be the designated holder of all tax liens or
9certificates that are forfeited to the State or county. No
10cash need be paid for the forfeited tax lien or certificate.
11    (c) For any tax lien or certificate acquired under (a) or
12(b) or this Section, the county The County may take steps
13necessary to acquire title to the property and may manage and
14operate the property, including, but not limited to, mowing of
15grass, removal of nuisance greenery, removal of garbage,
16waste, debris or other materials, or the demolition, repair,
17or remediation of unsafe structures. When a county, or other
18taxing district within the county, is a petitioner for a tax
19deed, no filing fee shall be required. When a county or other
20taxing district within the county is the petitioner for a tax
21deed, one petition may be filed including all parcels that are
22tax delinquent within the county or taxing district, and any
23publication made under Section 22-20 of this Code may combine
24all such parcels within a single notice. The notice may
25include the street address as listed on the most recent
26available tax bills, if available, and shall list the PIN

 

 

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1number shall list the street or common address, if known, of
2the parcels for informational purposes. The county, as tax
3creditor and as trustee for other tax creditors, or other
4taxing district within the county, shall not be required to
5allege and prove that all taxes and special assessments which
6become due and payable after the sale to the county have been
7paid nor shall the county be required to pay the subsequently
8accruing taxes or special assessments at any time. The county
9board or its designee may prohibit the county collector from
10including the property in the tax sale of one or more
11subsequent years. The lien of taxes and special assessments
12which become due and payable after a sale or forfeiture to a
13county shall merge in the fee title of the county, or other
14taxing district within the county, on the issuance of a deed.
15    The county County may sell any or assign the property so
16acquired with authority provided in this Section, or assign
17any tax the certificate of purchase to it, to any party for any
18price, including, but not limited to, taxing districts,
19municipalities, land banks created pursuant to Illinois law,
20or a nonprofit developer focused on constructing affordable
21housing.
22    The assigned tax certificate is void with no further
23rights given to the assignee, including no right to refund or
24reimbursement, if a tax deed has not been recorded within 3
25years from the date of the assignment, unless a court extends
26the assignment period as provided in this Section. Upon a

 

 

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1motion by the assignee, a court may toll the 3-year deadline
2for a specified period of time if the court finds the assignee
3is prevented from obtaining or recording a deed by injunction
4or order of any court, by the refusal or inability of any court
5to act upon the application for a tax deed, by a municipality's
6refusal to issue necessary transfer stamps or approvals for
7recording, or by the refusal of the clerk to execute the deed.
8If an assigned tax certificate is void under this Section, it
9shall be forfeited to the county and held as a valid
10certificate of sale in the county's name pursuant to this
11Section 21-90. The proceeds of any that sale or assignment
12under this Section, less all costs of the county incurred in
13the acquisition, operation, maintenance, and sale of the
14property or assignment of the tax certificate property,
15including all costs associated with county staff and overhead
16used to perform the duties of the trustee set forth in this
17Section, shall be distributed to the taxing districts in
18proportion to their respective interests therein.
19    Under Sections 21-110, 21-115, and 21-120 and 21-405, a
20county County may bid or purchase only in the absence of other
21bidders.
22(Source: P.A. 102-363, eff. 1-1-22.)
 
23    (35 ILCS 200/21-145)
24    Sec. 21-145. Scavenger sale. At the same time the county
25collector County Collector annually publishes the collector's

 

 

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1annual sale advertisement under Sections 21-110, 21-115 and
221-120, it is mandatory for the collector in counties with
33,000,000 or more inhabitants, and in other counties may, if
4the county board so orders by resolution, to publish an
5advertisement giving notice of the intended sale of certain
6tax liens and certificates that have been forfeited and are
7held by the county pursuant to Section 21-90 application for
8judgment and sale of all properties upon which all or a part of
9the general taxes for each of 3 or more years are delinquent as
10of the date of the advertisement. Under no circumstance may a
11tax year be offered at a scavenger sale prior to the annual tax
12sale for that tax year (or, for omitted assessments issued
13pursuant to Section 9-260, the annual tax sale for that
14omitted assessment's warrant year, as defined herein). In no
15event may there be more than 2 consecutive years without a sale
16under this Section, except where a tax sale has been delayed
17pursuant to Section 21-150 as a result of a statewide COVID-19
18public health emergency. The term delinquent also includes tax
19liens and certificates forfeited to the county as trustee and
20held pursuant to Section 21-90, if approved for sale by the
21county board. Any tax lien or certificate held by the county
22pursuant to Section 21-90 that is offered at a scavenger sale
23will be assigned by the county to the winning bidder at the
24scavenger sale as set forth in Section 21-90. After 3 years
25from the date of assignment, the assignment is void and the tax
26certificate shall be forfeited back to the county and held

 

 

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1pursuant to Section 21-90, unless a tax deed has been issued
2and recorded by the assignee or a court order to toll the
3deadline pursuant to Section 21-90 is entered forfeitures. The
4county collector County Collector shall include in the
5advertisement and in the application for judgment and sale
6under this Section and Section 21-260 the total amount of all
7general taxes upon those properties which are delinquent as of
8the date of the advertisement. In lieu of a single annual
9advertisement and application for judgment and sale under this
10Section and Section 21-260, the county collector County
11Collector may, from time to time, beginning on the date of the
12publication of the annual sale advertisement and before August
131 of the next year, publish separate advertisements and make
14separate applications on eligible properties described in one
15or more volumes of the delinquent list. The separate
16advertisements and applications shall, in the aggregate,
17include all the properties which otherwise would have been
18included in the single annual advertisement and application
19for judgment and sale under this Section. Upon the written
20request of the taxing district which levied the same, the
21county collector may County Collector shall also include in
22the advertisement the special taxes and special assessments,
23together with interest, penalties and costs thereon upon those
24properties which are delinquent as of the date of the
25advertisement. The advertisement and application for judgment
26and sale shall be in the manner prescribed by this Code

 

 

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1relating to the annual advertisement and application for
2judgment and sale of delinquent properties.
3    As used in this Section, "warrant year" means the year
4preceding the calendar year in which the omitted assessment
5first became due and payable.
6(Source: P.A. 101-635, eff. 6-5-20; 102-519, eff. 8-20-21.)
 
7    (35 ILCS 200/21-225)
8    Sec. 21-225. Forfeited tax liens and certificates
9property. Every tax lien or certificate for property offered
10at public sale, and not sold for want of bidders, unless it is
11released from sale by the withdrawal from collection of a
12special assessment levied thereon, shall be forfeited to the
13county, as trustee for the taxing districts, and managed
14pursuant to Section 21-90. Tax certificates are also forfeited
15to the county in those circumstances described in subsection
16(d) of Section 21-310 and subsection (f) of Section 22-40
17State of Illinois. However, when the court, county clerk and
18county treasurer certify that the taxes and special
19assessments not withdrawn from collection on forfeited
20property equal or exceed the actual value of the property, the
21county collector shall, on the receipt of such certificate,
22offer the property for sale to the highest bidder, after first
23giving 10 days' notice in counties with less than 10,000
24inhabitants, according to the most recent federal decennial
25census, and 30 days' notice in all other counties, in the

 

 

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1manner described in Sections 21-110 and 21-115, of the time
2and place of sale, together with a description of the property
3to be offered. A certificate of purchase shall be issued to the
4purchaser at the sale as in other cases provided in this Code.
5The county collector shall receive credit in the settlement
6with the taxing bodies for which the tax was levied for the
7amount not realized by the sale. The amount received from the
8sale shall be paid by the collector, pro rata, to the taxing
9bodies entitled to it.
10(Source: P.A. 97-557, eff. 7-1-12.)
 
11    (35 ILCS 200/21-235)
12    Sec. 21-235. Record of forfeitures. All tax liens and
13certificates properties forfeited to the county State at the
14sale shall be noted on the Tax Judgment, Sale, Redemption and
15Forfeiture Record.
16    In counties with less than 3,000,000 inhabitants, a list
17of all property charged with delinquent special assessments
18and forfeited to the county State at the sale shall be returned
19to the collector of the levying municipality.
20(Source: P.A. 76-2254; 88-455.)
 
21    (35 ILCS 200/21-250)
22    Sec. 21-250. Certificate of purchase. The county clerk
23shall make out and deliver to the purchaser of any property
24sold under Section 21-205 or to the county if the lien is

 

 

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1acquired pursuant to Section 21-90 and a certificate is
2requested by the county or its agent , a tax certificate of
3purchase countersigned by the collector, describing the
4property sold, the date of sale, the amount of taxes, special
5assessments, interest and cost for which they were sold and
6that payment of the sale price has been made. If any person
7becomes the purchaser of more than one property owned by one
8party or person, the purchaser may have the whole or one or
9more of them included in one certificate, but separate
10certificates shall be issued in all other cases. A tax
11certificate certificate of purchase shall be assignable by
12endorsement. An assignment shall vest in the assignee or his
13or her legal representatives, all the right and title of the
14original purchaser.
15    If the tax certificate is lost or destroyed, the county
16clerk shall issue a duplicate certificate upon written request
17and a sworn affidavit by the tax sale purchaser, or his or her
18assignee, that the tax certificate is lost or destroyed. The
19county clerk shall cause a notation to be made in the tax sale
20and judgment book that a duplicate certificate has been
21issued, and redemption payments shall be made only to the
22holder of the duplicate certificate.
23(Source: P.A. 88-455; 89-617, eff. 9-1-96.)
 
24    (35 ILCS 200/21-310)
25    Sec. 21-310. Sales in error.

 

 

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1    (a) When, upon application of the county collector, the
2owner of the certificate of purchase, or a municipality which
3owns or has owned the property ordered sold, it appears to the
4satisfaction of the court which ordered the property sold that
5any of the following subsections are applicable, the court
6shall declare the sale to be a sale in error:
7        (1) the property was not subject to taxation, or all
8    or any part of the lien of taxes sold has become null and
9    void pursuant to Section 21-95 or unenforceable pursuant
10    to subsection (c) of Section 18-250 or subsection (b) of
11    Section 22-40,
12        (2) the taxes or special assessments had been paid
13    prior to the sale of the property,
14        (3) there is a double assessment,
15        (4) (blank), the description is void for uncertainty,
16        (5) the assessor, chief county assessment officer,
17    board of review, board of appeals, or other county
18    official has made an error (other than an error of
19    judgment as to the value of any property) that could not
20    have been discovered by the purchaser or assignee through
21    reasonable inquiry of publicly available records and which
22    renders the purchaser's certificate void or otherwise
23    unenforceable,
24        (5.5) the owner of the homestead property had tendered
25    timely and full payment to the county collector that the
26    owner reasonably believed was due and owing on the

 

 

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1    homestead property, and the county collector did not apply
2    the payment to the homestead property; provided that this
3    provision applies only to homeowners, not their agents or
4    third-party payors,
5        (6) prior to the tax sale a voluntary or involuntary
6    petition has been filed by or against the legal or
7    beneficial owner of the property requesting relief under
8    the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13,
9        (7) the property is owned by the United States, the
10    State of Illinois, a municipality, a land bank authorized
11    under the laws of this State, or a taxing district, or
12        (8) the owner of the property is a reservist or
13    guardsperson who is granted an extension of his or her due
14    date under Sections 21-15, 21-20, and 21-25 of this Act.
15    (b) When, upon application of the owner of the certificate
16of purchase only, it appears to the satisfaction of the court
17which ordered the property sold that any of the following
18subsections are applicable, the court shall declare the sale
19to be a sale in error:
20        (1) A voluntary or involuntary petition under the
21    provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been
22    filed subsequent to the tax sale and prior to the issuance
23    of the tax deed.
24        (2) (Blank). The improvements upon the property sold
25    have been substantially destroyed or rendered
26    uninhabitable or otherwise unfit for occupancy subsequent

 

 

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

 

 

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1    holder of the certificate of purchase to assign the
2    certificate to the county collector if requested by the
3    county collector. The county collector may, upon request
4    of the county, as trustee, or upon request of a taxing
5    district having an interest in the taxes sold, further
6    assign any certificate of purchase received pursuant to
7    this paragraph (4) to the county acting as trustee for
8    taxing districts pursuant to Section 21-90 of this Code or
9    to the taxing district having an interest in the taxes
10    sold.
11    Whenever a court declares a sale in error under this
12subsection (b), the court shall promptly notify the county
13collector in writing. Every such declaration pursuant to any
14provision of this subsection (b) shall be made within the
15proceeding in which the tax sale was authorized.
16    (c) When the county collector discovers, prior to the
17expiration of the period of redemption, that a tax sale should
18not have occurred for one or more of the reasons set forth in
19subdivision (a)(1), (a)(2), (a)(6), or (a)(7) of this Section,
20the county collector shall notify the last known owner of the
21tax certificate of purchase by certified and regular mail, or
22other means reasonably calculated to provide actual notice,
23that the county collector intends to declare an administrative
24sale in error and of the reasons therefor, including
25documentation sufficient to establish the reason why the sale
26should not have occurred. The owner of the certificate of

 

 

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1purchase may object in writing within 28 days after the date of
2the mailing by the county collector. If an objection is filed,
3the county collector shall not administratively declare a sale
4in error, but may apply to the circuit court for a sale in
5error as provided in subsection (a) of this Section. Thirty
6days following the receipt of notice by the last known owner of
7the certificate of purchase, or within a reasonable time
8thereafter, the county collector shall make a written
9declaration, based upon clear and convincing evidence, that
10the taxes were sold in error and shall deliver a copy thereof
11to the county clerk within 30 days after the date the
12declaration is made for entry in the tax judgment, sale,
13redemption, and forfeiture record pursuant to subsection (d)
14of this Section. The county collector shall promptly notify
15the last known owner of the certificate of purchase of the
16declaration by regular mail and shall, except when the
17certificate was issued pursuant to a no-cash bid, promptly pay
18the amount of the tax sale, together with interest and costs as
19provided in Section 21-315, upon surrender of the original
20certificate of purchase.
21    (d) If a sale is declared to be a sale in error for any
22reason set forth in this Section, the tax certificate shall be
23forfeited to the county as trustee pursuant to Section 21-90.
24The , the county clerk shall make entry in the tax judgment,
25sale, redemption and forfeiture record, that the property was
26erroneously sold and the tax certificate is forfeited to the

 

 

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1county pursuant to Section 21-90, and the county collector
2shall, on demand of the owner of the certificate of purchase,
3refund the amount paid, except for the nonrefundable $80 fee
4paid, pursuant to Section 21-295, for each item purchased at
5the tax sale, pay any interest and costs as may be ordered
6under Sections 21-315 through 21-335, and cancel the
7certificate so far as it relates to the property. The county
8collector shall deduct from the accounts of the appropriate
9taxing bodies their pro rata amounts paid. Alternatively, for
10sales in error declared under subsection (b)(2) or (b)(4), the
11county collector may request the circuit court to direct the
12county clerk to record any assignment of the tax certificate
13to or from the county collector without charging a fee for the
14assignment. The owner of the certificate of purchase shall
15receive all statutory refunds and payments. The county
16collector shall deduct costs and payments in the same manner
17as if a sale in error had occurred.
18    (e) The changes to this Section made by this amendatory
19Act of the 103rd General Assembly apply to matters in which the
20tax certificate is issued on or after the effective date of
21this amendatory Act of the 103rd General Assembly.
22(Source: P.A. 100-890, eff. 1-1-19; 101-379, eff. 1-1-20;
23101-659, eff. 3-23-21.)
 
24    (35 ILCS 200/21-315)
25    Sec. 21-315. Refund of costs; interest on refund.

 

 

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1    (a) If a sale in error under Section 21-310 or , 22-35, or
222-50 is declared, the amount refunded shall also include all
3costs paid by the owner of the certificate of purchase or his
4or her assignor which were posted to the tax judgment, sale,
5redemption and forfeiture record.
6    (b) (Blank). In those cases which arise solely under
7grounds set forth in Section 21-310, the amount refunded shall
8also include interest on the refund of the amount paid for the
9certificate of purchase, except as otherwise provided in this
10Section. Interest shall be awarded and paid to the tax
11purchaser at the rate of 1% per month from the date of sale to
12the date of payment, or in an amount equivalent to the penalty
13interest which would be recovered on a redemption at the time
14of payment pursuant to the order for sale in error, whichever
15is less. Interest shall not be paid when the sale in error is
16made pursuant to paragraph (2) or (4) of subsection (b) of
17Section 21-310, Section 22-35, Section 22-50, any ground not
18enumerated in Section 21-310, or in any other case where the
19court determines that the tax purchaser had actual knowledge
20prior to the sale of the grounds on which the sale is declared
21to be erroneous.
22    (c) (Blank). When the county collector files a petition
23for sale in error under Section 21-310 and mails a notice
24thereof by certified or registered mail to the last known
25owner of the certificate of purchase, any interest otherwise
26payable under this Section shall cease to accrue as of the date

 

 

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1the petition is filed, unless the tax purchaser agrees to an
2order for sale in error upon the presentation of the petition
3to the court. Notices under this subsection may be mailed to
4the last known owner of the certificate of purchase. When the
5owner of the certificate of purchase contests the collector's
6petition solely to determine whether the grounds for sale in
7error are such as to support a claim for interest, the court
8may direct that the principal amount of the refund be paid to
9the owner of the certificate of purchase forthwith. If the
10court thereafter determines that a claim for interest lies
11under this Section, it shall award such interest from the date
12of sale to the date the principal amount was paid. If the owner
13of the certificate of purchase files an objection to the
14county collector's intention to declare an administrative sale
15in error, as provided under subsection (c) of Section 21-310,
16and, thereafter, the county collector elects to apply to the
17circuit court for a sale in error under subsection (a) of
18Section 21-310, then, if the circuit court grants the county
19collector's application for a sale in error, the court may not
20award interest to the owner of the certificate of purchase for
21the period after the mailing date of the county collector's
22notice of intention to declare an administrative sale in
23error.
24(Source: P.A. 94-662, eff. 1-1-06.)
 
25    (35 ILCS 200/21-320)

 

 

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1    Sec. 21-320. Refund of other taxes paid by holder of
2certificate of purchase. If a sale in error under Section
321-310 or , 22-35, or 22-50 is declared, the amount refunded
4shall also include other taxes paid or redeemed by the owner of
5the certificate of purchase or his or her assignor subsequent
6to the tax sale, together with interest on those other taxes
7under the same terms as interest is otherwise payable under
8Section 21-315. The interest under this subsection shall be
9calculated at the rate of 1% per month from the date the other
10taxes were paid and not from the date of sale. The collector
11shall take credit in settlement of his or her accounts for the
12refund of the other taxes as in other cases of sale in error
13under Section 21-310.
14(Source: P.A. 92-224, eff. 1-1-02; 92-729, eff. 7-25-02.)
 
15    (35 ILCS 200/21-325)
16    Sec. 21-325. Payment of costs interest - Counties of
173,000,000 or more. In counties with 3,000,000 or more
18inhabitants, all payments of interest or costs under Sections
1921-315 and 21-320 and subsection (c) of Section 21-310 shall
20be paid as provided in Sections 21-330, 21-335 and 21-340. In
21all other counties, the county treasurer may determine in his
22or her discretion whether payment of interest and costs shall
23be made as provided in Sections 21-330, 21-335 and 21-340. In
24the other counties, where the treasurer determines not to make
25payment as provided in those subsections, the treasurer shall

 

 

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1pay any interest or costs under this Section pro rata from
2those accounts where the principal refund of the tax sale
3purchase price under Section 21-310 is taken.
4(Source: P.A. 92-729, eff. 7-25-02.)
 
5    (35 ILCS 200/21-330)
6    Sec. 21-330. Fund for payment of costs interest. In all
7counties of less than 3,000,000 inhabitants, the county board,
8by resolution, may impose a fee for payment of interest and
9costs. Each person purchasing any property at a sale under
10this Code shall pay to the county collector, prior to the
11issuance of any certificate of purchase, a fee of up to $60 for
12each item purchased. Each person purchasing any property at a
13sale held under this Code in a county with 3,000,000 or more
14inhabitants shall pay to the county collector, prior to the
15issuance of any certificate of purchase, a fee of $100 for each
16item purchased. That amount shall be included in the price
17paid for the certificate of purchase and the amount required
18to redeem under Section 21-355.
19    All sums of money received under this Section shall be
20paid by the collector to the county treasurer of the county in
21which the property is situated for deposit into a special
22fund. It shall be the duty of the county treasurer, as trustee
23of the fund, to invest the principal and income of the fund
24from time to time, if not immediately required for payments
25under this Section, in investments as are authorized by

 

 

HB3040- 20 -LRB103 28959 HLH 55345 b

1Sections 3-10009 and 3-11002 of the Counties Code. The fund
2shall be held to pay interest and costs by the county treasurer
3as trustee of the fund. No payment shall be made from the fund
4except by order of the court declaring a sale in error under
5Section 21-310 or , 22-35, or 22-50 or by declaration of the
6county collector under subsection (c) of Section 21-310. Any
7moneys accumulated in the fund by the county treasurer in
8excess of (i) $100,000 in counties with 250,000 or less
9inhabitants or (ii) $500,000 in counties with more than
10250,000 inhabitants shall be paid each year prior to the
11commencement of the annual tax sale, first to satisfy any
12existing unpaid judgments entered pursuant to Section 21-295,
13and any funds remaining thereafter shall be paid to the
14general fund of the county.
15(Source: P.A. 100-1070, eff. 1-1-19.)
 
16    (35 ILCS 200/21-335)
17    Sec. 21-335. Claims for interest and costs. Any person
18claiming interest or costs under Sections 21-315 through
1921-330 shall include the claim in his or her petition for sale
20in error under Section 21-310 or , 22-35, or 22-50. Any claim
21for interest or costs which is not included in the petition is
22waived. Costs Interest or costs may be awarded, however, to
23the extent permitted by this Section upon a sale in error
24petition filed by the county collector or municipality or upon
25a declaration by the county collector pursuant to subsection

 

 

HB3040- 21 -LRB103 28959 HLH 55345 b

1(c) of Section 21-310, without requiring a separate filing by
2the claimant. Any refund of interest or costs upon the
3petition for sale in error or upon a declaration by the county
4collector pursuant to subsection (c) of Section 21-310 shall
5be paid by the county treasurer as trustee of the fund created
6by this Section. The fund shall be the sole source for payment
7and satisfaction of orders for interest or costs, except as
8otherwise provided in this subsection. If the court determines
9that the fund has been depleted and will not be restored in
10time to pay an award with reasonable promptness, the court may
11authorize the collector to pay the costs interest portion of
12the award pro rata from those accounts where the principal
13refund of the tax sale purchase price under Section 21-310 is
14taken.
15(Source: P.A. 92-224, eff. 1-1-02; 92-729, eff. 7-25-02.)
 
16    (35 ILCS 200/21-350)
17    Sec. 21-350. Period of redemption. Property sold under
18this Code may be redeemed at any time before the expiration of
192 years from the date of sale, except that:
20        (a) If on the date of sale the property is vacant
21    non-farm property or property containing an improvement
22    consisting of a structure or structures with 7 or more
23    residential units or that is commercial or industrial
24    property, it may be redeemed at any time before the
25    expiration of one year 6 months from the date of sale if

 

 

HB3040- 22 -LRB103 28959 HLH 55345 b

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

 

 

HB3040- 23 -LRB103 28959 HLH 55345 b

1    the effective date of this amendatory Act of the 103rd
2    General Assembly.
3(Source: P.A. 86-286; 86-413; 86-418; 86-949; 86-1028;
486-1158; 86-1481; 87-145; 87-236; 87-435; 87-895; 87-1189;
588-455.)
 
6    (35 ILCS 200/21-370)
7    Sec. 21-370. Redemption of forfeited property. Except as
8otherwise provided in Section 21-375, any property forfeited
9to the county state may be redeemed or sold in the following
10manner:
11    When property has been forfeited for delinquent general
12taxes, the person desiring to redeem shall apply to the county
13clerk who shall order the county collector to receive from the
14person the amount of the forfeited general taxes, statutory
15costs, interest prior to forfeiture, printer's fees due
16thereon and, in addition, forfeiture interest at a rate of 12%
17per year or fraction thereof starting from the date of the
18annual sale for the forfeited tax year, even if the
19certificate is forfeited after that date of sale. Upon
20presentation of the county clerk's order to the county
21collector, the collector shall receive the amount due on
22account of forfeited general taxes and give the person
23duplicate receipts, setting forth a description of the
24property and amount received. One of the receipts shall be
25countersigned by the county clerk and, when so countersigned,

 

 

HB3040- 24 -LRB103 28959 HLH 55345 b

1shall be evidence of the redemption of the property. The
2receipt shall not be valid until it is countersigned by the
3county clerk. The other receipt shall be filed by the county
4clerk in his or her office, and the clerk shall make a proper
5entry of the redemption of the property on the appropriate
6books in his or her office and charge the amount of the
7redemption to the county collector.
8    In counties with 3,000,000 or more inhabitants, when
9property has been forfeited because of the nonpayment of
10delinquent special assessments, the county clerk shall collect
11from the person desiring to redeem the amount due on the
12delinquent special assessment, together with the interest,
13costs and penalties fixed by law, and shall issue a receipt
14therefor setting forth a description of the property and the
15amount received. The receipt shall be evidence of the
16redemption of the property therein described. In addition, the
17city comptroller or other officer designated and authorized by
18the city council, board of trustees or other governing body of
19any municipal corporation which levied any special assessment
20shall have power to collect the amounts due on properties
21which have been forfeited, and the interest and penalties due
22thereon, based upon an estimate of the cost of redemption
23computed by the county clerk and at a rate to be fixed by the
24city council, board of trustees or other governing body as to
25the interest and penalties due thereon and shall issue a
26receipt therefor. The person receiving the receipt shall file

 

 

HB3040- 25 -LRB103 28959 HLH 55345 b

1with the county clerk the receipt of the municipal officer
2that such special assessments and interest and penalties have
3been paid. Upon the presentation of the receipt the county
4clerk shall issue to the person a certificate of cancellation
5setting forth a description of the property, the special
6assessment warrant and installment, and the amount received by
7the municipal officer. The certificate of cancellation shall
8be evidence of the redemption of the property therein
9described. The city council, board of trustees, or other
10governing body may authorize the municipal officer to waive
11penalties for the first year in excess of 7%. The form of the
12receipt of redemption for filing with the county clerk shall
13be as prescribed by law.
14    In counties with less than 3,000,000 inhabitants, when
15property has been forfeited in whole or in part for the
16non-payment of delinquent special assessments, the person
17desiring to redeem shall apply to the municipal collector who
18shall receive the amount due on the delinquent special
19assessment, together with the interest, costs and penalties
20fixed by law, and issue a certificate therefor. The recipient
21shall file the certificate of the municipal collector that the
22special assessments and the costs, interest and penalties
23thereon have been paid with the county clerk. The municipal
24collector's certificate of payment shall be filed by the
25county clerk in his or her office and the clerk shall make a
26proper entry of the redemption on the books in his or her

 

 

HB3040- 26 -LRB103 28959 HLH 55345 b

1office.
2    The changes to this Section made by this amendatory Act of
3the 103rd General Assembly apply to matters in which the tax
4certificate is issued on or after the effective date of this
5amendatory Act of the 103rd General Assembly.
6(Source: P.A. 87-669; 88-455.)
 
7    (35 ILCS 200/21-385)
8    Sec. 21-385. Extension of period of redemption.
9    (a) For any tax certificates held by a county pursuant to
10Section 21-90, the redemption period for each tax certificate
11shall be extended by operation of law until the date
12established by the county as the redemption deadline in a
13petition for tax deed filed under Section 22-30. The
14redemption deadline established in the petition shall be
15identified in the notices provided under Section 22-10 and
16Section 22-25 of this Code. After a redemption deadline is
17established in the petition for tax deed, the county may
18further extend the redemption deadline by filing with the
19county clerk of the county in which the property is located a
20written notice to that effect describing the property,
21identifying the certificate number and specifying the extended
22period of redemption. Notwithstanding any expiration of a
23prior redemption period, all tax certificates forfeited to the
24county and held pursuant to Section 21-90 remain enforceable
25by the county or its assignee and redemption is extended by

 

 

HB3040- 27 -LRB103 28959 HLH 55345 b

1operation of law until the date established by the county as
2the redemption deadline in a petition for tax deed filed under
3Section 22-30.
4    (b) Within 60 days after the date of assignment, assignees
5of forfeited certificates under Section 21-90 or 21-145 of
6this Code must file with the county clerk of the county in
7which the property is located a written notice describing the
8property, stating the date of the assignment, identifying the
9certificate number and specifying a deadline for redemption
10that is not later than 3 years from the date of assignment.
11Upon receiving the notice, the county clerk shall stamp the
12date of receipt upon the notice. If the notice is submitted as
13an electronic record, the county clerk shall acknowledge
14receipt of the record and shall provide confirmation in the
15same manner to the certificate holder. The confirmation from
16the county clerk shall include the date of receipt and shall
17serve as proof that the notice was filed with the county clerk.
18A county clerk may not permit an assignee of forfeited
19certificates under Section 21-90 or 21-145 to extend the
20period of redemption beyond three 3 from the date of
21assignment. If the redemption period expires and no petition
22for tax deed has been filed under Section 22-30, the assigned
23tax certificate is forfeited to and held by the county
24pursuant to Section 21-90.
25    (c) The purchaser or his or her assignee of property sold
26for nonpayment of general taxes or special assessments at an

 

 

HB3040- 28 -LRB103 28959 HLH 55345 b

1annual sale, other than the county as trustee pursuant to
2Section 21-90, may extend the period of redemption at any time
3before the expiration of the original period of redemption, or
4thereafter prior to the expiration of any extended period of
5redemption, for a period which will expire not later than 3
6years from the date of sale, by filing with the county clerk of
7the county in which the property is located a written notice to
8that effect describing the property, stating the date of the
9sale and specifying the extended period of redemption. Upon
10receiving the notice, the county clerk shall stamp the date of
11receipt upon the notice. If the notice is submitted as an
12electronic record, the county clerk shall acknowledge receipt
13of the record and shall provide confirmation in the same
14manner to the certificate holder. The confirmation from the
15county clerk shall include the date of receipt and shall serve
16as proof that the notice was filed with the county clerk. The
17county clerk shall not be required to extend the period of
18redemption unless the purchaser or his or her assignee obtains
19this acknowledgement of delivery. If prior to the expiration
20of the period of redemption or extended period of redemption a
21petition for tax deed has been filed under Section 22-30, upon
22application of the petitioner, the court shall allow the
23purchaser or his or her assignee to extend the period of
24redemption after expiration of the original period or any
25extended period of redemption, provided that any extension
26allowed will expire not later than 3 years from the date of

 

 

HB3040- 29 -LRB103 28959 HLH 55345 b

1sale, unless the certificate has been assigned to the county
2collector by order of the court which ordered the property
3sold, in which case the period of redemption shall be extended
4for such period as may be designated by the holder of the
5certificate, such period not to exceed 36 months from the date
6of the assignment to the collector. If the period of
7redemption is extended, the purchaser or his or her assignee
8must give the notices provided for in Section 22-10 at the
9specified times prior to the expiration of the extended period
10of redemption by causing a sheriff (or if he or she is
11disqualified, a coroner) of the county in which the property,
12or any part thereof, is located to serve the notices as
13provided in Sections 22-15 and 22-20. The notices may also be
14served as provided in Sections 22-15 and 22-20 by a special
15process server appointed by the court under Section 22-15.
16    The changes to this Section made by this amendatory Act of
17the 103rd General Assembly apply to matters in which the tax
18certificate is issued on or after the effective date of this
19amendatory Act of the 103rd General Assembly.
20(Source: P.A. 100-890, eff. 1-1-19; 100-975, eff. 8-19-18;
21101-81, eff. 7-12-19.)
 
22    (35 ILCS 200/21-400)
23    Sec. 21-400. Special assessments withdrawn or forfeited.
24    In counties with 3,000,000 or more inhabitants, the county
25clerk, upon request of the city comptroller or other municipal

 

 

HB3040- 30 -LRB103 28959 HLH 55345 b

1officer authorized by the city council or board of trustees of
2any city, village or incorporated town to make such request,
3shall issue to the city, village or incorporated town, a
4certificate of withdrawal or forfeiture countersigned by the
5county collector for each property withdrawn or forfeited for
6non-payment of any special assessment. The certificate of
7withdrawal or forfeiture shall describe the property withdrawn
8or forfeited, the date of the withdrawal or forfeiture, and
9the amount of the special assessment, interest and costs.
10(Source: P.A. 76-2254; 88-455.)
 
11    (35 ILCS 200/21-430)
12    Sec. 21-430. Partial settlement. In the event an owner or
13party interested requests to make settlement on a part of the
14property sold to a municipality, withdrawn from collection or
15forfeited to the county State for the non-payment of special
16assessments, the municipal officer is hereby authorized to
17accept the pro rata amount of any or all installments of the
18special assessment. That amount shall be computed by the board
19of local improvements, or other board or officer levying the
20special assessment, together with interest, costs and
21penalties as provided by law.
22    A petition containing the computation shall then be
23presented by the municipality to the court wherein the
24original assessment was confirmed. The petition shall bear the
25same number and title as the original proceeding. At least 10

 

 

HB3040- 31 -LRB103 28959 HLH 55345 b

1days before the date set for the hearing of the petition,
2notices shall be sent by mail, postpaid, to each of the persons
3who last paid the general taxes on the property originally
4assessed. The notices shall contain the description of the
5property as originally assessed, as it is to be divided, and
6the division of the original assessment, or installments
7thereof, together with interest, costs and penalties, showing
8the amount to be charged against each part of the property of
9land so divided, the date when the petition is to be heard, and
10the date when objections thereto may be filed.
11    An affidavit by one of the members of the board of local
12improvements, or other board or officer computing the
13division, attesting to the mailing is prima facie evidence of
14a compliance with this Section. The court shall proceed to
15determine a fair and equitable division of the assessment, or
16any installment thereof, together with all interest, penalties
17and costs. The court shall order the cancellation of the
18certificate of sale, withdrawal or forfeiture on any part of
19the property if settlement is made within 10 days from the date
20of the court's order.
21    The county clerk may note on the certificate the partial
22cancellation and shall issue a certificate of cancellation on
23that part of the property and return the certificate to the
24municipality. Where a certificate of forfeiture or withdrawal
25has not been issued, the county clerk may accept the Receipt of
26Deposit for Redemption, issued by the municipal officer, as

 

 

HB3040- 32 -LRB103 28959 HLH 55345 b

1provided by law, and the clerk shall issue a certificate of
2cancellation on that part of the property. He or she shall make
3proper entry on his or her records showing the part of the
4property on which settlement has been made and the amount due
5on the balance.
6(Source: P.A. 83-358; 88-455.)
 
7    (35 ILCS 200/22-5)
8    Sec. 22-5. Notice of sale and redemption rights. In order
9to be entitled to a tax deed, within 4 months and 15 days after
10any sale held under this Code, the purchaser or his or her
11assignee, and the county for all forfeited certificates from
12the annual sale, shall deliver to the county clerk a notice to
13be given to the party in whose name the taxes are last assessed
14as shown by the most recent tax collector's warrant books, in
15at least 10 point type in the following form completely filled
16in:
17[Start of Notice]
18
TAKE NOTICE
19    County of ...............................................
20    Date Premises Sold or Forfeited ..........................
21    Certificate No. .........................................
22    Sold for General Taxes of (year) ........................
23    Sold for Special Assessment of (Municipality)
24    and special assessment number ...........................
25    Warrant No. ............... Inst. No. .................

 

 

HB3040- 33 -LRB103 28959 HLH 55345 b

1
THIS PROPERTY HAS BEEN SOLD FOR
2
DELINQUENT TAXES
3Property Address (as identified on the most recent tax bill,
4if available) Property located at .
5Legal Description or Property Index No. .....................
6.............................................................
7.............................................................
8    This notice is to advise you that the above property has
9been sold for delinquent taxes and that the period of
10redemption from the sale will expire on
11    This notice is also to advise you that a petition may will
12be filed for a tax deed which will transfer title and the right
13to possession of the above-referenced this property
14("Property") if redemption is not made on or before the
15redemption deadline ......................................
16    At the date of this notice the total amount which you must
17pay in order to redeem the above property is
18    To determine the redemption deadline and the total amount
19you must pay to redeem the sold taxes, you must immediately
20contact the County Clerk at the address and phone number
21below. The redemption amount is subject to increase at 6-month
22intervals from the date of sale. The interest rate and penalty
23rate applied to your delinquent tax debt is subject to change
24if the certificate or tax lien is forfeited to the county prior
25to redemption. Check with the County Clerk for the exact
26amount you owe before redeeming. Payment must be made by

 

 

HB3040- 34 -LRB103 28959 HLH 55345 b

1certified check, cashier's check, money order, or in cash to
2the County Clerk.
3
YOU ARE URGED TO REDEEM IMMEDIATELY TO
4
PREVENT LOSS OF PROPERTY
5    Property sold under the Property Tax Code may be redeemed
6by any owner or person holding an interest in the Property at
7any time before the following deadlines (based on property
8classification as of the date of sale):
9        (1) You must redeem your taxes within 1 year of the
10    date of sale for the following classifications:
11            (a) vacant non-farm property;
12            (b) property containing an improvement consisting
13        of a structure or structures with 7 or more
14        residential units; or
15            (c) commercial or industrial property.
16        (2) You must redeem your taxes within 2 years of the
17    date of sale for the following classifications:
18            (a) all residential property with less than 6
19        units; or
20            (b) all other property.
21    Redemption deadlines may have been extended by the
22certificate holder or pursuant to Illinois law. To confirm the
23redemption deadline, you must contact the County Clerk at the
24address and telephone number below. Redemption can be made at
25any time on or before .... by applying to the County Clerk of
26.... County, Illinois at the Office of the County Clerk in..,

 

 

HB3040- 35 -LRB103 28959 HLH 55345 b

1...., Illinois. The address and telephone number for the
2County Clerk are as follows:.
3    The above amount is subject to increase at 6 month
4intervals from the date of sale. Check with the county clerk as
5to the exact amount you owe before redeeming. Payment must be
6made by certified check, cashier's check, money order, or in
7cash.
8    For further information contact the County Clerk
9ADDRESS:............................
10TELEPHONE:..........................
11    For further information about the redemption deadline,
12redemption amount, or payment process, please contact the
13County Clerk.
 
14
...............................
15
Purchaser or Assignee
16
Dated (insert date).
17[End of Notice]
 
18    Within 10 days after receipt of said notice, the county
19clerk shall mail to the addresses supplied by the purchaser or
20assignee, by registered or certified mail, copies of said
21notice to the party in whose name the taxes are last assessed
22as shown by the most recent tax collector's warrant books.
23With the exception of a county or taxing district acquiring
24certificates pursuant to Section 21-90 and 21-260, all

 

 

HB3040- 36 -LRB103 28959 HLH 55345 b

1purchasers or assignees shall pay to the clerk postage plus
2the sum of $50 for a tax deed $10. The clerk shall write or
3stamp the date of receiving the notices upon the copies of the
4notices, and retain one copy.
5    All redemption periods begin on the date of sale, unless
6the notice under this Section is not mailed within the time
7frame set forth in this Section. The certificate holder or
8assignee may cure any defect in a notice, or failure to send a
9notice as required by this Section, by delivering to the
10county clerk a notice to be given to the party in whose name
11the taxes are last assessed as shown by the most recent tax
12collector's warrant books and extending the redemption
13deadline to commence on the date of the corrected notice was
14delivered to the clerk, if the extension is otherwise
15permitted by law. Notwithstanding any provision to the
16contrary, tax certificate purchasers and assignees may not
17send a corrected notice if the new redemption period exceeds
18the 3-year limit provided in section or fails to provide the
19minimum redemption period required in this Code.
20    The changes to this Section made by this amendatory Act of
21the 97th General Assembly apply only to tax sales that occur on
22or after the effective date of this amendatory Act of the 97th
23General Assembly.
24    The changes to this Section made by this amendatory Act of
25the 103rd General Assembly apply to matters in which the tax
26certificate is issued on or after the effective date of this

 

 

HB3040- 37 -LRB103 28959 HLH 55345 b

1amendatory Act of the 103rd General Assembly.
2(Source: P.A. 102-815, eff. 5-13-22.)
 
3    (35 ILCS 200/22-10)
4    Sec. 22-10. Notice of expiration of period of redemption.
5A purchaser or assignee shall not be entitled to a tax deed to
6the property sold unless, not less than 3 months nor more than
76 months prior to the expiration of the period of redemption,
8he or she gives notice of the sale and the date of expiration
9of the period of redemption to the owners, occupants, and
10parties interested in the property, including any mortgagee of
11record, as provided below. For counties or taxing districts
12holding certificates pursuant to Section 21-90, the date of
13expiration of the period of redemption will be designated by
14the county or taxing district in its petition for tax deed and
15identified in the notice below, which shall be filed with the
16county clerk. the
17    The Notice to be given to the parties shall be in at least
1810-point 10 point type in the following form completely filled
19in:
20TAX DEED NO. .................... FILED ....................
21
TAKE NOTICE
22    County of ...............................................
23    Date Premises Sold ......................................
24    Certificate No. ........................................
25    Sold for General Taxes of (year) ........................

 

 

HB3040- 38 -LRB103 28959 HLH 55345 b

1    Sold for Special Assessment of (Municipality)
2    and special assessment number ...........................
3    Warrant No. ................ Inst. No. .................
4
THIS PROPERTY HAS BEEN SOLD FOR
5
DELINQUENT TAXES
6Property Address (as identified on the most recent tax bill,
7if available): Property located at
8Legal Description or Property Index No. .....................
9.............................................................
10.............................................................
11    This notice is to advise you that the above property has
12been sold for delinquent taxes and that the period of
13redemption from the sale will expire on .....................
14.............................................................
15    The amount to redeem is subject to increase at 6 month
16intervals from the date of sale and may be further increased if
17the purchaser at the tax sale or his or her assignee pays any
18subsequently accruing taxes or special assessments to redeem
19the property from subsequent forfeitures or tax sales. Check
20with the county clerk as to the exact amount you owe before
21redeeming.
22    This notice is also to advise you that a petition has been
23filed for a tax deed which will transfer title and the right to
24possession of this property if redemption is not made on or
25before ......................................................
26    This matter is set for hearing in the Circuit Court of this

 

 

HB3040- 39 -LRB103 28959 HLH 55345 b

1county in ...., Illinois on .....
2    You may be present at this hearing but your right to redeem
3will already have expired at that time.
4
YOU ARE URGED TO REDEEM IMMEDIATELY
5
TO PREVENT LOSS OF PROPERTY
6    Redemption can be made at any time on or before .... by
7applying to the County Clerk of ...., County, Illinois at the
8Office of the County Clerk in ...., Illinois.
9    For further information contact the County Clerk
10ADDRESS:....................
11TELEPHONE:..................
 
12
..........................
13
Purchaser
,
or
Assignee
, or Certificate Holder
.
14
Dated (insert date).

 
15    In counties with 3,000,000 or more inhabitants, the notice
16shall also state the address, room number, and time at which
17the matter is set for hearing.
18    The changes to this Section made by Public Act 97-557
19apply only to matters in which a petition for tax deed is filed
20on or after July 1, 2012 (the effective date of Public Act
2197-557).
22    The changes to this Section made by Public Act 102-1003
23this amendatory Act of the 102nd General Assembly apply to
24matters in which a petition for tax deed is filed on or after

 

 

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1May 27, 2022 (the effective date of Public Act 102-1003) this
2amendatory Act of the 102nd General Assembly. Failure of any
3party or any public official to comply with the changes made to
4this Section by Public Act 102-528 does not invalidate any tax
5deed issued prior to May 27, 2022 (the effective date of Public
6Act 102-1003) this amendatory Act of the 102nd General
7Assembly.
8    The changes to this Section made by this amendatory Act of
9the 103rd General Assembly apply to matters in which the tax
10certificate is issued on or after the effective date of this
11amendatory Act of the 103rd General Assembly.
12(Source: P.A. 102-528, eff. 1-1-22; 102-813, eff. 5-13-22;
13102-1003, eff. 5-27-22; revised 9-1-22.)
 
14    (35 ILCS 200/22-25)
15    Sec. 22-25. Mailed notice. In addition to the notice
16required to be served not less than 3 months one month nor more
17than 6 months prior to the expiration of the period of
18redemption, the purchaser or his or her assignee shall prepare
19and deliver to the clerk of the Circuit Court of the county in
20which the property is located, not more than 6 months and not
21less than 3 months 111 days prior to the expiration of the
22period of redemption, the notice provided for in this Section,
23together with the statutory costs for mailing the notice by
24certified mail, return receipt requested. The form of notice
25to be mailed by the clerk shall be identical in form to that

 

 

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1provided by Section 22-10 for service upon owners residing
2upon the property sold, except that it shall bear the
3signature of the clerk instead of the name of the purchaser or
4assignee and shall designate the parties to whom it is to be
5mailed. The clerk may furnish the form. The clerk shall mail
6the notices delivered to him or her by certified mail, return
7receipt requested, not less than 3 months prior to the
8expiration of the period of redemption. The certificate of the
9clerk that he or she has mailed the notices, together with the
10return receipts, shall be filed in and made a part of the court
11record. The notices shall be mailed to the owners of the
12property at their last known addresses, and to those persons
13who are entitled to service of notice as occupants.
14    The changes to this Section made by Public Act 97-557 this
15amendatory Act of the 97th General Assembly shall be construed
16as being declaratory of existing law and not as a new
17enactment.
18    The changes to this Section made by Public Act 102-1003
19this amendatory Act of the 102nd General Assembly apply to
20matters in which a petition for tax deed is filed on or after
21May 27, 2022 (the effective date of Public Act 102-1003) this
22amendatory Act of the 102nd General Assembly. Failure of any
23party or any public official to comply with the changes made to
24this Section by Public Act 102-528 does not invalidate any tax
25deed issued prior to May 27, 2022 (the effective date of Public
26Act 102-1003) this amendatory Act of the 102nd General

 

 

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1Assembly.
2(Source: P.A. 102-528, eff. 1-1-22; 102-815, eff. 5-13-22;
3102-1003, eff. 5-27-22; revised 8-12-22.)
 
4    (35 ILCS 200/22-30)
5    Sec. 22-30. Petition for deed. At any time within 6 months
6but not less than 3 months prior to the expiration of the
7redemption period for property sold pursuant to judgment and
8order of sale under Sections 21-110 through 21-120 or 21-260
9or otherwise acquired by the county pursuant to section 21-90,
10the purchaser, or his or her assignee, or agent, pursuant to
11Section 21-90, may file a petition in the circuit court in the
12same proceeding in which the judgment and order of sale were
13entered, asking that the court direct the county clerk to
14issue a tax deed if the property is not redeemed from the sale.
15The petition shall be accompanied by the statutory filing fee.
16    Notice of filing the petition and for redemption, after
17the date on which the petitioner intends to apply for an order
18to issue a tax on the petition that a deed be issued if the
19taxes are not property is not redeemed shall be given to
20occupants, owners and persons interested in the property as
21part of the notice provided in Sections 22-10 through 22-25,
22except that only one publication is required. The county clerk
23shall be notified of the filing of the petition and any person
24owning or interested in the property may, if he or she desires,
25appear in the proceeding.

 

 

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1    The changes to this Section made by this amendatory Act of
2the 95th General Assembly apply only to matters in which a
3petition for tax deed is filed on or after the effective date
4of this amendatory Act of the 95th General Assembly.
5(Source: P.A. 95-477, eff. 6-1-08.)
 
6    (35 ILCS 200/22-35)
7    Sec. 22-35. Reimbursement of a county or municipality
8before issuance of tax deed. Except in any proceeding in which
9the tax purchaser is a county acting as a trustee for taxing
10districts as provided in Section 21-90, an order for the
11issuance of a tax deed under this Code shall not be entered
12affecting the title to or interest in any property in which a
13county, city, village or incorporated town has an interest
14under the police and welfare power by advancements made from
15public funds, until the purchaser or assignee makes
16reimbursement to the county, city, village or incorporated
17town of the money so advanced or the county, city, village, or
18town waives its lien on the property for the money so advanced.
19In However, in lieu of reimbursing the county, city, village
20or town for any advancement of money that have not been waived
21reimbursement or waiver, the purchaser or his or her assignee
22may make application for and the court shall order that the tax
23purchase be set aside as a sale in error. A sale in error may
24not be granted under this Section if the lien has been
25released, satisfied, discharged, or waived. A filing or

 

 

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1appearance fee shall not be required of a county, city,
2village or incorporated town seeking to enforce its claim
3under this Section in a tax deed proceeding.
4(Source: P.A. 101-379, eff. 1-1-20.)
 
5    (35 ILCS 200/22-40)
6    Sec. 22-40. Issuance of deed; possession.
7    (a) To obtain an order for issuance of tax deed, a
8petitioner must provide sufficient evidence that: If the
9        (1) the redemption period expires and the property has
10    not been redeemed; and
11        (2) all taxes and special assessments which became due
12    and payable subsequent to the sale have been paid, unless
13    the county or its agent, as trustee pursuant to Section
14    21-90, is the petitioner; and
15        (3) all other forfeitures and sales that are subject
16    to a pending tax petition by the county or its assignee,
17    pursuant to section 21-90, which occur subsequent to the
18    sale have been redeemed; and
19        (4) the notices required by law have been given and
20    all advancements of public funds under the police power
21    made by a county, city, village or town under Section
22    22-35 have been paid; and
23        (5) the petitioner has complied with all the
24    provisions of law entitling him or her to a deed.
25    Upon receipt of sufficient evidence of the above

 

 

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1requirements, the court shall find that the petitioner
2complied with the requirements above and shall enter an order
3directing the county clerk, on the production of the tax
4certificate and a certified copy of the order, to issue to the
5purchaser or its , the court shall so find and shall enter an
6order directing the county clerk on the production of the
7certificate of purchase and a certified copy of the order, to
8issue to the purchaser or his or her assignee a tax deed. The
9court shall insist on strict compliance with Section 22-10
10through 22-25. Prior to the entry of an order directing the
11issuance of a tax deed, the petitioner shall furnish the court
12with a report of proceedings of the evidence received on the
13application for tax deed and the report of proceedings shall
14be filed and made a part of the court record.
15    (b) Except as provided in subsection (e), if If taxes for
16years prior to the year or years sold are or become delinquent
17subsequent to the date of sale, the court shall find that the
18lien of those delinquent taxes has been or will be merged into
19the tax deed grantee's title if the court determines that the
20tax deed grantee or any prior holder of the certificate of
21purchase, or any person or entity under common ownership or
22control with any such grantee or prior holder of the
23certificate of purchase, was at no time the holder of any
24certificate of purchase for the years sought to be merged. If
25delinquent taxes are merged into the tax deed pursuant to this
26subsection, the court shall enter an order declaring which

 

 

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1specific taxes have been or will be merged into the tax deed
2title and directing the county treasurer and county clerk to
3reflect that declaration in the warrant and judgment records;
4provided, that no such order shall be effective until a tax
5deed has been issued and timely recorded. Nothing contained in
6this Section shall relieve any owner liable for delinquent
7property taxes under this Code from the payment of the taxes
8that have been merged into the title upon issuance of the tax
9deed.
10    (c) The county clerk is entitled to a fee of $10 in
11counties of 3,000,000 or more inhabitants and $5 in counties
12with less than 3,000,000 inhabitants for the issuance of the
13tax deed, except for deeds issued to the county pursuant to its
14authority under Section 21-90. The clerk may not include in a
15tax deed more than one property as listed, assessed and sold in
16one description, except in cases where several properties are
17owned by one person.
18    Upon application, the court shall, enter an order to place
19the tax deed grantee or the grantee's successor in interest in
20possession of the property and may enter orders and grant
21relief as may be necessary or desirable to maintain the
22grantee or the grantee's successor in interest in possession.
23    (d) The court shall retain jurisdiction to enter orders
24pursuant to subsections (b) and (c) of this Section. This
25amendatory Act of the 92nd General Assembly and this
26amendatory Act of the 95th General Assembly shall be construed

 

 

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1as being declarative of existing law and not as a new
2enactment.
3    (e) Prior to the issuance of any tax deed under this
4Section, the petitioner must redeem all taxes and special
5assessments on the property that are subject to an active tax
6petition filed by a county or its assignee pursuant to Section
721-90.
8    (f) If, for any reason, the purchaser fails to obtain an
9order for tax deed within the required time period, a tax
10certificate is found to be unenforceable or void by the court,
11or a purchaser voluntarily surrenders a certificate to the
12county for any reason, then the certificate is forfeited to
13the county, as trustee, pursuant to section 21-90.
14(Source: P.A. 98-1162, eff. 6-1-15.)
 
15    (35 ILCS 200/22-60)
16    Sec. 22-60. Contents of deed; recording. Every tax deed
17shall contain the full names and the true post office address
18and residence of grantee. A county receiving a tax deed
19pursuant to Section 21-90 may designate a specific county
20agency to be named as the deed grantee. It shall not be of any
21force or effect, and the recipient may not take title to the
22property, until after the deed it has been recorded in the
23office of the recorder.
24(Source: P.A. 83-358; 88-455.)
 

 

 

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1    (35 ILCS 200/21-405 rep.)
2    (35 ILCS 200/22-50 rep.)
3    Section 10. The Property Tax Code is amended by repealing
4Sections 21-405 and 22-50.
 
5    Section 99. Effective date. This Act takes effect upon
6becoming law.

 

 

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1 INDEX
2 Statutes amended in order of appearance
3    35 ILCS 200/21-90
4    35 ILCS 200/21-145
5    35 ILCS 200/21-225
6    35 ILCS 200/21-235
7    35 ILCS 200/21-250
8    35 ILCS 200/21-310
9    35 ILCS 200/21-315
10    35 ILCS 200/21-320
11    35 ILCS 200/21-325
12    35 ILCS 200/21-330
13    35 ILCS 200/21-335
14    35 ILCS 200/21-350
15    35 ILCS 200/21-370
16    35 ILCS 200/21-385
17    35 ILCS 200/21-400
18    35 ILCS 200/21-430
19    35 ILCS 200/22-5
20    35 ILCS 200/22-10
21    35 ILCS 200/22-25
22    35 ILCS 200/22-30
23    35 ILCS 200/22-35
24    35 ILCS 200/22-40
25    35 ILCS 200/22-60

 

 

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1    35 ILCS 200/21-405 rep.
2    35 ILCS 200/22-50 rep.