Illinois General Assembly - Full Text of SB3097
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Full Text of SB3097  102nd General Assembly

SB3097ham001 102ND GENERAL ASSEMBLY

Rep. Michael J. Zalewski

Filed: 3/22/2022

 

 


 

 


 
10200SB3097ham001LRB102 20576 HLH 37606 a

1
AMENDMENT TO SENATE BILL 3097

2    AMENDMENT NO. ______. Amend Senate Bill 3097 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Sections 21-260, 22-10, and 22-25 as follows:
 
6    (35 ILCS 200/21-260)
7    Sec. 21-260. Collector's scavenger sale. Upon the county
8collector's application under Section 21-145, to be known as
9the Scavenger Sale Application, the Court shall enter judgment
10for the general taxes, special taxes, special assessments,
11interest, penalties and costs as are included in the
12advertisement and appear to be due thereon after allowing an
13opportunity to object and a hearing upon the objections as
14provided in Section 21-175, and order those properties sold by
15the County Collector at public sale, or by electronic
16automated sale if the collector chooses to conduct an

 

 

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1electronic automated sale pursuant to Section 21-261, to the
2highest bidder for cash, notwithstanding the bid may be less
3than the full amount of taxes, special taxes, special
4assessments, interest, penalties and costs for which judgment
5has been entered.
6    (a) Conducting the sale; bidding sale - Bidding. All
7properties shall be offered for sale in consecutive order as
8they appear in the delinquent list. The minimum bid for any
9property shall be $250 or one-half of the tax if the total
10liability is less than $500. For in-person scavenger sales,
11the successful bidder shall pay the amount of the minimum bid
12to the County Collector by the end of the business day on which
13the bid was placed. That amount shall be paid in cash, by
14certified or cashier's check, by money order, or, if the
15successful bidder is a governmental unit, by a check issued by
16that governmental unit. For electronic automated scavenger
17sales, the successful bidder shall pay the minimum bid amount
18by the close of the business day on which the bid was placed.
19That amount shall be paid online via ACH debit or by the
20electronic payment method required by the county collector.
21For in-person scavenger sales, if the bid exceeds the minimum
22bid, the successful bidder shall pay the balance of the bid to
23the county collector in cash, by certified or cashier's check,
24by money order, or, if the successful bidder is a governmental
25unit, by a check issued by that governmental unit by the close
26of the next business day. For electronic automated scavenger

 

 

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1sales, the successful bidder shall pay, by the close of the
2next business day, the balance of the bid online via ACH debit
3or by the electronic payment method required by the county
4collector. If the minimum bid is not paid at the time of sale
5or if the balance is not paid by the close of the next business
6day, then the sale is void and the minimum bid, if paid, is
7forfeited to the county general fund. In that event, the
8property shall be reoffered for sale within 30 days of the last
9offering of property in regular order. The collector shall
10make available to the public a list of all properties to be
11included in any reoffering due to the voiding of the original
12sale. The collector is not required to serve or publish any
13other notice of the reoffering of those properties. In the
14event that any of the properties are not sold upon reoffering,
15or are sold for less than the amount of the original voided
16sale, the original bidder who failed to pay the bid amount
17shall remain liable for the unpaid balance of the bid in an
18action under Section 21-240. Liability shall not be reduced
19where the bidder upon reoffering also fails to pay the bid
20amount, and in that event both bidders shall remain liable for
21the unpaid balance of their respective bids. A sale of
22properties under this Section shall not be final until
23confirmed by the court.
24    (b) Confirmation of sales. The county collector shall file
25his or her report of sale in the court within 30 days of the
26date of sale of each property. No notice of the county

 

 

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1collector's application to confirm the sales shall be required
2except as prescribed by rule of the court. Upon confirmation,
3except in cases where the sale becomes void under Section
422-85, or in cases where the order of confirmation is vacated
5by the court, a sale under this Section shall extinguish the in
6rem lien of the general taxes, special taxes and special
7assessments for which judgment has been entered and a
8redemption shall not revive the lien. Confirmation of the sale
9shall in no event affect the owner's personal liability to pay
10the taxes, interest and penalties as provided in this Code or
11prevent institution of a proceeding under Section 21-440 to
12collect any amount that may remain due after the sale.
13    (c) Issuance of tax sale certificates. Upon confirmation
14of the sale, the County Clerk and the County Collector shall
15issue to the purchaser a certificate of purchase in the form
16prescribed by Section 21-250 as near as may be. A certificate
17of purchase shall not be issued to any person who is ineligible
18to bid at the sale or to receive a certificate of purchase
19under Section 21-265.
20    (d) Scavenger Tax Judgment, Sale and Redemption Record;
21sale Record - Sale of parcels not sold. The county collector
22shall prepare a Scavenger Tax Judgment, Sale and Redemption
23Record. The county clerk shall write or stamp on the scavenger
24tax judgment, sale, forfeiture and redemption record opposite
25the description of any property offered for sale and not sold,
26or not confirmed for any reason, the words "offered but not

 

 

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1sold". The properties which are offered for sale under this
2Section and not sold or not confirmed shall be offered for sale
3annually thereafter in the manner provided in this Section
4until sold, except in the case of mineral rights, which after
510 consecutive years of being offered for sale under this
6Section and not sold or confirmed shall no longer be required
7to be offered for sale. At any time between annual sales the
8County Collector may advertise for sale any properties subject
9to sale under judgments for sale previously entered under this
10Section and not executed for any reason. The advertisement and
11sale shall be regulated by the provisions of this Code as far
12as applicable.
13    (e) Proceeding to tax deed. The owner of the certificate
14of purchase shall give notice as required by Sections 22-5
15through 22-30, and may extend the period of redemption as
16provided by Section 21-385. At any time within 6 months prior
17to expiration of the period of redemption from a sale under
18this Code, the owner of a certificate of purchase may file a
19petition and may obtain a tax deed under Sections 22-30
20through 22-55. Within 30 days from filing of the petition, the
21owner of a certificate must file with the county clerk the
22names and addresses of the owners of the property and those
23persons entitled to service of notice at their last known
24addresses. The clerk shall mail notice within 30 days from the
25date of the filing of addresses with the clerk. All
26proceedings for the issuance of a tax deed and all tax deeds

 

 

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1for properties sold under this Section shall be subject to
2Sections 22-30 through 22-55. Deeds issued under this Section
3are subject to Section 22-70. This Section shall be liberally
4construed so that the deeds provided for in this Section
5convey merchantable title.
6    (f) Redemptions from scavenger sales. Redemptions may be
7made from sales under this Section in the same manner and upon
8the same terms and conditions as redemptions from sales made
9under the County Collector's annual application for judgment
10and order of sale, except that in lieu of penalty the person
11redeeming shall pay interest as follows if the sale occurs
12before September 9, 1993:
13        (1) If redeemed within the first 2 months from the
14    date of the sale, 3% per month or portion thereof upon the
15    amount for which the property was sold;
16        (2) If redeemed between 2 and 6 months from the date of
17    the sale, 12% of the amount for which the property was
18    sold;
19        (3) If redeemed between 6 and 12 months from the date
20    of the sale, 24% of the amount for which the property was
21    sold;
22        (4) If redeemed between 12 and 18 months from the date
23    of the sale, 36% of the amount for which the property was
24    sold;
25        (5) If redeemed between 18 and 24 months from the date
26    of the sale, 48% of the amount for which the property was

 

 

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1    sold;
2        (6) If redeemed after 24 months from the date of sale,
3    the 48% herein provided together with interest at 6% per
4    year thereafter.
5    If the sale occurs on or after September 9, 1993, the
6person redeeming shall pay interest on that part of the amount
7for which the property was sold equal to or less than the full
8amount of delinquent taxes, special assessments, penalties,
9interest, and costs, included in the judgment and order of
10sale as follows:
11        (1) If redeemed within the first 2 months from the
12    date of the sale, 3% per month upon the amount of taxes,
13    special assessments, penalties, interest, and costs due
14    for each of the first 2 months, or fraction thereof.
15        (2) If redeemed at any time between 2 and 6 months from
16    the date of the sale, 12% of the amount of taxes, special
17    assessments, penalties, interest, and costs due.
18        (3) If redeemed at any time between 6 and 12 months
19    from the date of the sale, 24% of the amount of taxes,
20    special assessments, penalties, interest, and costs due.
21        (4) If redeemed at any time between 12 and 18 months
22    from the date of the sale, 36% of the amount of taxes,
23    special assessments, penalties, interest, and costs due.
24        (5) If redeemed at any time between 18 and 24 months
25    from the date of the sale, 48% of the amount of taxes,
26    special assessments, penalties, interest, and costs due.

 

 

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1        (6) If redeemed after 24 months from the date of sale,
2    the 48% provided for the 24 months together with interest
3    at 6% per annum thereafter on the amount of taxes, special
4    assessments, penalties, interest, and costs due.
5    The person redeeming shall not be required to pay any
6interest on any part of the amount for which the property was
7sold that exceeds the full amount of delinquent taxes, special
8assessments, penalties, interest, and costs included in the
9judgment and order of sale.
10    Notwithstanding any other provision of this Section,
11except for owner-occupied single family residential units
12which are condominium units, cooperative units or dwellings,
13the amount required to be paid for redemption shall also
14include an amount equal to all delinquent taxes on the
15property which taxes were delinquent at the time of sale. The
16delinquent taxes shall be apportioned by the county collector
17among the taxing districts in which the property is situated
18in accordance with law. In the event that all moneys received
19from any sale held under this Section exceed an amount equal to
20all delinquent taxes on the property sold, which taxes were
21delinquent at the time of sale, together with all publication
22and other costs associated with the sale, then, upon
23redemption, the County Collector and the County Clerk shall
24apply the excess amount to the cost of redemption.
25    (g) Bidding by county or other taxing districts. Any
26taxing district may bid at a scavenger sale. The county board

 

 

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1of the county in which properties offered for sale under this
2Section are located may bid as trustee for all taxing
3districts having an interest in the taxes for the nonpayment
4of which the parcels are offered. The County shall apply on the
5bid the unpaid taxes due upon the property and no cash need be
6paid. The County or other taxing district acquiring a tax sale
7certificate shall take all steps necessary to acquire title to
8the property and may manage and operate the property so
9acquired.
10    When a county, or other taxing district within the county,
11is a petitioner for a tax deed, no filing fee shall be required
12on the petition. The county as a tax creditor and as trustee
13for other tax creditors, or other taxing district within the
14county shall not be required to allege and prove that all taxes
15and special assessments which become due and payable after the
16sale to the county have been paid. The county shall not be
17required to pay the subsequently accruing taxes or special
18assessments at any time. Upon the written request of the
19county board or its designee, the county collector shall not
20offer the property for sale at any tax sale subsequent to the
21sale of the property to the county under this Section. The lien
22of taxes and special assessments which become due and payable
23after a sale to a county shall merge in the fee title of the
24county, or other taxing district, on the issuance of a deed.
25The County may sell the properties so acquired, or the
26certificate of purchase thereto, and the proceeds of the sale

 

 

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1shall be distributed to the taxing districts in proportion to
2their respective interests therein. The presiding officer of
3the county board, with the advice and consent of the County
4Board, may appoint some officer or person to attend scavenger
5sales and bid on its behalf.
6    (h) Miscellaneous provisions. In the event that the tract
7of land or lot sold at any such sale is not redeemed within the
8time permitted by law and a tax deed is issued, all moneys that
9may be received from the sale of properties in excess of the
10delinquent taxes, together with all publication and other
11costs associated with the sale, shall, upon petition of any
12interested party to the court that issued the tax deed, be
13distributed by the County Collector pursuant to order of the
14court among the persons having legal or equitable interests in
15the property according to the fair value of their interests in
16the tract or lot. Section 21-415 does not apply to properties
17sold under this Section. Appeals may be taken from the orders
18and judgments entered under this Section as in other civil
19cases. The remedy herein provided is in addition to other
20remedies for the collection of delinquent taxes.
21    (i) The changes to this Section made by Public Act 95-477
22this amendatory Act of the 95th General Assembly apply only to
23matters in which a petition for tax deed is filed on or after
24June 1, 2008 (the effective date of Public Act 95-477) this
25amendatory Act of the 95th General Assembly.
26    (j) The changes to this Section made by this amendatory

 

 

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1Act of the 102nd General Assembly apply to matters in which a
2petition for tax deed is filed on or after the effective date
3of this amendatory Act of the 102nd General Assembly. Failure
4of any party or any public official to comply with the changes
5made to this Section by Public Act 102-528 does not invalidate
6any tax deed issued prior to the effective date of this
7amendatory Act of the 102nd General Assembly.
8(Source: P.A. 102-519, eff. 8-20-21; 102-528, eff. 1-1-22;
9revised 10-18-21.)
 
10    (35 ILCS 200/22-10)
11    Sec. 22-10. Notice of expiration of period of redemption.
12A purchaser or assignee shall not be entitled to a tax deed to
13the property sold unless, not less than 3 months nor more than
146 months prior to the expiration of the period of redemption,
15he or she gives notice of the sale and the date of expiration
16of the period of redemption to the owners, occupants, and
17parties interested in the property, including any mortgagee of
18record, as provided below. The clerk must mail notice in
19accordance with provisions of subsection (e) of Section
2021-260.
21    The Notice to be given to the parties shall be in at least
2210 point type in the following form completely filled in:
23TAX DEED NO. .................... FILED ....................
24
TAKE NOTICE
25    County of ...............................................

 

 

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

 

 

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1before ......................................................
2    This matter is set for hearing in the Circuit Court of this
3county in ...., Illinois on .....
4    You may be present at this hearing but your right to redeem
5will already have expired at that time.
6
YOU ARE URGED TO REDEEM IMMEDIATELY
7
TO PREVENT LOSS OF PROPERTY
8    Redemption can be made at any time on or before .... by
9applying to the County Clerk of ...., County, Illinois at the
10Office of the County Clerk in ...., Illinois.
11    For further information contact the County Clerk
12ADDRESS:....................
13TELEPHONE:..................
 
14
..........................
15
Purchaser or Assignee.
16
Dated (insert date).

 
17    In counties with 3,000,000 or more inhabitants, the notice
18shall also state the address, room number and time at which the
19matter is set for hearing.
20    The changes to this Section made by Public Act 97-557 this
21amendatory Act of the 97th General Assembly apply only to
22matters in which a petition for tax deed is filed on or after
23July 1, 2012 (the effective date of Public Act 97-557) this
24amendatory Act of the 97th General Assembly.

 

 

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1    The changes to this Section made by this amendatory Act of
2the 102nd General Assembly apply to matters in which a
3petition for tax deed is filed on or after the effective date
4of this amendatory Act of the 102nd General Assembly. Failure
5of any party or any public official to comply with the changes
6made to this Section by Public Act 102-528 does not invalidate
7any tax deed issued prior to the effective date of this
8amendatory Act of the 102nd General Assembly.
9(Source: P.A. 102-528, eff. 1-1-22; revised 12-7-21.)
 
10    (35 ILCS 200/22-25)
11    Sec. 22-25. Mailed notice. In addition to the notice
12required to be served not less than 3 months nor more than 6
13months prior to the expiration of the period of redemption,
14the purchaser or his or her assignee shall prepare and deliver
15to the clerk of the Circuit Court of the county in which the
16property is located, not more than 6 months and not less than
17111 days prior to the expiration of the period of redemption,
18the notice provided for in this Section, together with the
19statutory costs for mailing the notice by certified mail,
20return receipt requested, as provided in subsection (e) of
21Section 21-260. The form of notice to be mailed by the clerk
22shall be identical in form to that provided by Section 22-10
23for service upon owners residing upon the property sold,
24except that it shall bear the signature of the clerk instead of
25the name of the purchaser or assignee and shall designate the

 

 

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1parties to whom it is to be mailed. The clerk may furnish the
2form. The clerk shall promptly mail the notices delivered to
3him or her by certified mail, return receipt requested, not
4less than 3 months prior to the expiration of the period of
5redemption. The certificate of the clerk that he or she has
6mailed the notices, together with the return receipts, shall
7be filed in and made a part of the court record. The notices
8shall be mailed to the owners of the property at their last
9known addresses, and to those persons who are entitled to
10service of notice as occupants.
11    The changes to this Section made by this amendatory Act of
12the 97th General Assembly shall be construed as being
13declaratory of existing law and not as a new enactment.
14    The changes to this Section made by this amendatory Act of
15the 102nd General Assembly apply to matters in which a
16petition for tax deed is filed on or after the effective date
17of this amendatory Act of the 102nd General Assembly. Failure
18of any party or any public official to comply with the changes
19made to this Section by Public Act 102-528 does not invalidate
20any tax deed issued prior to the effective date of this
21amendatory Act of the 102nd General Assembly.
22(Source: P.A. 102-528, eff. 1-1-22.)
 
23    Section 99. Effective date. This Act takes effect upon
24becoming law.".