Public Act 102-1003
Public Act 1003 102ND GENERAL ASSEMBLY
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Public Act 102-1003
| | SB3097 Enrolled | LRB102 20576 HLH 29446 b |
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| AN ACT concerning revenue.
| Be it enacted by the People of the State of Illinois,
| represented in the General Assembly:
| Section 5. The Property Tax Code is amended by changing | Sections 21-260, 22-10, and 22-25 as follows:
| (35 ILCS 200/21-260)
| Sec. 21-260. Collector's scavenger sale. Upon the county | collector's
application under Section 21-145, to be known as | the Scavenger Sale
Application, the Court shall enter judgment | for the general taxes, special
taxes, special assessments, | interest, penalties and costs as are included in
the | advertisement and appear to be due thereon after allowing an | opportunity to
object and a hearing upon the objections as | provided in Section 21-175, and
order those properties sold by | the County Collector at public sale, or by electronic | automated sale if the collector chooses to conduct an | electronic automated sale pursuant to Section 21-261, to the
| highest bidder for cash, notwithstanding the bid may be less | than the full
amount of taxes, special taxes, special | assessments, interest, penalties and
costs for which judgment | has been entered.
| (a) Conducting the sale; bidding sale - Bidding. All | properties shall be offered for
sale in consecutive order as |
| they appear in the delinquent list. The minimum
bid for any | property shall be $250 or one-half of the tax if the total
| liability is less than $500. For in-person scavenger sales, | the successful bidder shall pay the
amount of the minimum bid | to the County Collector by the end of the business day on which | the bid was placed. That amount shall be paid in cash, by | certified or
cashier's check, by money order, or, if the
| successful bidder is a governmental unit, by a check issued by | that
governmental unit. For electronic automated scavenger | sales, the successful bidder shall pay the minimum bid amount | by the close of the business day on which the bid was placed. | That amount shall be paid online via ACH debit or by the | electronic payment method required by the county collector. | For in-person scavenger sales, if the bid exceeds the minimum | bid, the
successful bidder shall pay the balance of the bid to | the county collector in
cash, by certified or cashier's check, | by money order, or, if the
successful bidder is a governmental | unit, by a check issued by that
governmental unit
by the close | of the
next business day. For electronic automated scavenger | sales, the successful bidder shall pay, by the close of the | next business day, the balance of the bid online via ACH debit | or by the electronic payment method required by the county | collector. If the minimum bid is not paid at the time of sale | or if
the balance is not paid by the close of the next business | day, then the sale is
void and the minimum bid, if paid, is | forfeited to the county general fund. In
that event, the |
| property shall be reoffered for sale within 30 days of the last
| offering of property in regular order. The collector shall | make available to
the public a list of all properties to be | included in any reoffering due to the
voiding of the original | sale. The collector is not required to serve or
publish any | other notice of the reoffering of those properties. In the | event
that any of the properties are not sold upon reoffering, | or are sold for less
than the amount of the original voided | sale, the original bidder who failed to
pay the bid amount | shall remain liable for the unpaid balance of the bid in an
| action under Section 21-240. Liability shall not be reduced | where the bidder
upon reoffering also fails to pay the bid | amount, and in that event both
bidders shall remain liable for | the unpaid balance of their respective bids. A
sale of | properties under this Section shall not be final until | confirmed by the
court.
| (b) Confirmation of sales. The county collector shall file | his or her
report of sale in the court within 30 days of the | date of sale of each
property. No notice of the county | collector's application to confirm the sales
shall be required | except as prescribed by rule of the court. Upon
confirmation, | except in cases where the sale becomes void under Section | 22-85,
or in cases where the order of confirmation is vacated | by the court, a sale
under this Section shall extinguish the in | rem lien of the general taxes,
special taxes and special | assessments for which judgment has been entered and a
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| redemption shall not revive the lien. Confirmation of the sale | shall in no
event affect the owner's personal liability to pay | the taxes, interest and
penalties as provided in this Code or | prevent institution of a proceeding under
Section 21-440 to | collect any amount that may remain
due after the sale.
| (c) Issuance of tax sale certificates. Upon confirmation | of the sale, the
County Clerk and the County Collector shall | issue to the purchaser a
certificate of purchase in the form | prescribed by Section 21-250 as near as may
be. A certificate | of purchase shall not be issued to any person who is
ineligible | to bid at the sale or to receive a certificate of purchase | under
Section 21-265.
| (d) Scavenger Tax Judgment, Sale and Redemption Record; | sale Record - Sale of
parcels not sold. The county collector | shall prepare a Scavenger Tax Judgment,
Sale and Redemption | Record. The county clerk shall write or stamp on the
scavenger | tax judgment, sale, forfeiture and redemption record opposite | the
description of any property offered for sale and not sold, | or not confirmed for
any reason, the words "offered but not | sold". The properties which are offered
for sale under this | Section and not sold or not confirmed shall be offered for
sale | annually thereafter in the manner provided in this Section | until sold,
except in the case of mineral rights, which after | 10 consecutive years of
being offered for sale under this | Section and not sold or confirmed shall
no longer be required | to be offered for sale. At
any time between annual sales the |
| County Collector may advertise for sale any
properties subject | to sale under judgments for sale previously entered under
this | Section and not executed for any reason. The advertisement and | sale shall
be regulated by the provisions of this Code as far | as applicable.
| (e) Proceeding to tax deed. The owner of the certificate | of purchase shall
give notice as required by Sections 22-5 | through 22-30, and may extend the
period of redemption as | provided by Section 21-385. At any time within 6 months
prior | to expiration of the period of redemption from a sale under | this Code,
the owner of a certificate of purchase may file a | petition and may obtain a tax
deed under Sections 22-30 | through 22-55. Within 30 days from filing of the petition, the | owner of a certificate must file with the county clerk the | names and addresses of the owners of the property and those | persons entitled to service of notice at their last known | addresses. The clerk shall mail notice within 30 days from the | date of the filing of addresses with the clerk. All | proceedings for the issuance of
a tax deed and all tax deeds | for properties sold under this Section shall be
subject to | Sections 22-30 through 22-55. Deeds issued under this Section | are
subject to Section 22-70. This Section shall be liberally | construed so that the deeds provided for in this Section | convey merchantable title.
| (f) Redemptions from scavenger sales. Redemptions may be | made from sales
under this Section in the same manner and upon |
| the same terms and conditions as
redemptions from sales made | under the County Collector's annual application for
judgment | and order of sale, except that in lieu of penalty the person | redeeming
shall pay interest as follows if the sale occurs | before September 9, 1993:
| (1) If redeemed within the first 2 months from the | date of the sale, 3%
per month or portion thereof upon the | amount for which the property was sold;
| (2) If redeemed between 2 and 6 months from the date of | the sale, 12% of
the amount for which the property was | sold;
| (3) If redeemed between 6 and 12 months from the date | of the sale, 24%
of the amount for which the property was | sold;
| (4) If redeemed between 12 and 18 months from the date | of the sale, 36% of
the amount for which the property was | sold;
| (5) If redeemed between 18 and 24 months from the date | of the sale, 48%
of the amount for which the property was | sold;
| (6) If redeemed after 24 months from the date of sale, | the 48% herein
provided together with interest at 6% per | year thereafter.
| If the sale occurs on or after September 9,
1993, the | person redeeming shall pay interest on that part of the amount | for
which the property was sold equal to or less than the full |
| amount of delinquent
taxes, special assessments, penalties, | interest, and costs, included in the
judgment and order of | sale as follows:
| (1) If redeemed within the first 2 months from the | date of the sale,
3% per month upon the amount of taxes, | special assessments, penalties,
interest, and costs due | for each of the first 2 months, or fraction thereof.
| (2) If redeemed at any time between 2 and 6 months from | the date of
the sale, 12% of the amount of taxes, special | assessments, penalties, interest,
and costs due.
| (3) If redeemed at any time between 6 and 12 months | from the date of the
sale, 24% of the amount of taxes, | special assessments, penalties, interest, and
costs due.
| (4) If redeemed at any time between 12 and 18 months | from the date
of the sale, 36% of the amount of taxes, | special assessments, penalties,
interest, and costs due.
| (5) If redeemed at any time between 18 and 24 months | from the date
of the sale, 48% of the amount of taxes, | special assessments, penalties,
interest, and costs due.
| (6) If redeemed after 24 months from the date of sale, | the 48%
provided for the 24 months together with interest | at 6% per annum thereafter on
the amount of taxes, special | assessments, penalties, interest, and costs due.
| The person redeeming shall not be required to pay any | interest on any part
of the amount for which the property was | sold that exceeds the full amount of
delinquent taxes, special |
| assessments, penalties, interest, and costs included
in the | judgment and order of sale.
| Notwithstanding any other provision of this Section, | except for
owner-occupied single family residential units | which are condominium units,
cooperative units or dwellings, | the amount required to be paid for redemption
shall also | include an amount equal to all delinquent taxes on the | property
which taxes were delinquent at the time of sale. The | delinquent taxes shall be
apportioned by the county collector | among the taxing districts in which the
property is situated | in accordance with law. In the event that all moneys
received | from any sale held under this Section exceed an amount equal to | all
delinquent taxes on the property sold, which taxes were | delinquent at the time
of sale, together with all publication | and other costs associated with the
sale, then, upon | redemption, the County Collector and the County Clerk shall
| apply the excess amount to the cost of redemption.
| (g) Bidding by county or other taxing districts. Any | taxing district may
bid at a scavenger sale. The county board | of the county in which properties
offered for sale under this | Section are located may bid as trustee for all
taxing | districts having an interest in the taxes for the nonpayment | of which
the parcels are offered. The County shall apply on the | bid the unpaid taxes due
upon the property and no cash need be | paid. The County or other taxing district
acquiring a tax sale | certificate shall take all steps necessary to acquire
title to |
| the property and may manage and operate the property so | acquired.
| When a county, or other taxing district within the county, | is a petitioner
for a tax deed, no filing fee shall be required | on the petition. The county as
a tax creditor and as trustee | for other tax creditors, or other taxing district
within the | county shall not be required to allege and prove that all taxes | and
special assessments which become due and payable after the | sale to the county
have been paid. The county shall not be | required to pay the subsequently
accruing taxes or special | assessments at any time. Upon the written request of
the | county board or its designee, the county collector shall not | offer the
property for sale at any tax sale subsequent to the | sale of the property to the
county under this Section. The lien | of taxes and special assessments which
become due and payable | after a sale to a county shall merge in the fee title of
the | county, or other taxing district, on the issuance of a deed. | The County may
sell the properties so acquired, or the | certificate of purchase thereto, and
the proceeds of the sale | shall be distributed to the taxing districts in
proportion to | their respective interests therein. The presiding officer of | the
county board, with the advice and consent of the County | Board, may appoint some
officer or person to attend scavenger | sales and bid on its behalf.
| (h) Miscellaneous provisions. In the event that the tract | of land or lot
sold at any such sale is not redeemed within the |
| time permitted by law and a
tax deed is issued, all moneys that | may be received from the sale of
properties in excess of the | delinquent taxes, together with all publication
and other | costs associated with the sale,
shall, upon petition of any | interested party to the court that issued the tax
deed, be | distributed by the County Collector pursuant to order of the | court
among the persons having legal or equitable interests in | the property according
to the fair value of their interests in | the tract or lot. Section 21-415 does
not apply to properties | sold under this Section.
Appeals may be taken from the orders | and judgments entered under this Section
as in other civil | cases. The remedy herein provided is in addition to other
| remedies for the collection of delinquent taxes. | (i) The changes to this Section made by Public Act 95-477 | this amendatory Act of
the 95th General Assembly apply only to | matters in which a
petition for tax deed is filed on or after | June 1, 2008 (the effective date
of Public Act 95-477) this | amendatory Act of the 95th General Assembly.
| (j) The changes to this Section made by this amendatory | Act of the 102nd General Assembly apply to matters in which a | petition for tax deed is filed on or after the effective date | of this amendatory Act of the 102nd General Assembly. Failure | of any party or any public official to comply with the changes | made to this Section by Public Act 102-528 does not invalidate | any tax deed issued prior to the effective date of this | amendatory Act of the 102nd General Assembly. |
| (Source: P.A. 102-519, eff. 8-20-21; 102-528, eff. 1-1-22; | revised 10-18-21.)
| (35 ILCS 200/22-10)
| Sec. 22-10. Notice of expiration of period of redemption. | A purchaser or assignee shall not be entitled to a tax deed to | the
property sold unless, not less than 3 months nor more than | 6 months prior to
the expiration of the period of redemption, | he or she gives notice of the
sale and the date of expiration | of the period of redemption to the
owners, occupants, and | parties interested in the property, including any
mortgagee of | record, as provided below. The clerk must mail notice in | accordance with provisions of subsection (e) of Section | 21-260.
| The Notice to be given to the parties shall be in at least | 10 point
type in the following form completely filled in:
| TAX DEED NO. .................... FILED ....................
| TAKE NOTICE
| County of ...............................................
| Date Premises Sold ......................................
| Certificate No. ........................................
| Sold for General Taxes of (year) ........................
| Sold for Special Assessment of (Municipality)
| and special assessment number ...........................
| Warrant No. ................ Inst. No. .................
| THIS PROPERTY HAS BEEN SOLD FOR
|
| DELINQUENT TAXES
| Property located at .........................................
| Legal Description or Property Index No. .....................
| .............................................................
| .............................................................
| This notice is to advise you that the above property has
| been sold for delinquent taxes and that the period of
| redemption from the sale will expire on .....................
| .............................................................
| The amount to redeem is subject to increase at 6 month | intervals from
the date of sale and may be further increased if | the purchaser at the tax
sale or his or her assignee pays any | subsequently accruing taxes or special
assessments to redeem | the property from subsequent forfeitures or tax sales.
Check | with the county clerk as to the exact amount you owe before | redeeming.
| This notice is also to advise you that a petition has been | filed for
a tax deed which will transfer title and the right to | possession of this
property if redemption is not made on or | before ......................................................
| This matter is set for hearing in the Circuit Court of this | county in
...., Illinois on .....
| You may be present at this hearing but your right to redeem | will
already have expired at that time.
| YOU ARE URGED TO REDEEM IMMEDIATELY
| TO PREVENT LOSS OF PROPERTY
|
| Redemption can be made at any time on or before .... by | applying to
the County Clerk of ...., County, Illinois at the | Office of the County Clerk in
...., Illinois.
| For further information contact the County Clerk
| ADDRESS:....................
| TELEPHONE:..................
| ..........................
| Purchaser or Assignee.
| Dated (insert date).
| In counties with 3,000,000 or more inhabitants, the notice | shall also state
the address, room number and time at which the | matter is set for hearing.
| The changes to this Section made by Public Act 97-557 this | amendatory Act of the 97th General Assembly apply only to | matters in which a petition for tax deed is filed on or after | July 1, 2012 (the effective date of Public Act 97-557) this | amendatory Act of the 97th General Assembly.
| The changes to this Section made by this amendatory Act of | the 102nd General Assembly apply to matters in which a | petition for tax deed is filed on or after the effective date | of this amendatory Act of the 102nd General Assembly. Failure | of any party or any public official to comply with the changes | made to this Section by Public Act 102-528 does not invalidate | any tax deed issued prior to the effective date of this |
| amendatory Act of the 102nd General Assembly. | (Source: P.A. 102-528, eff. 1-1-22; revised 12-7-21.)
| (35 ILCS 200/22-25)
| Sec. 22-25. Mailed notice. In addition to the notice | required to be served
not less than 3 months nor more than 6
| months prior to the expiration of the
period of redemption, | the purchaser or his or her assignee shall prepare
and deliver | to the clerk of the Circuit Court of the county in which the
| property is located, not more than 6 months and not less than | 111 days prior to the expiration of the period of redemption, | the notice provided for in this Section, together with the
| statutory costs for mailing the notice by certified mail, | return receipt
requested, as provided in subsection (e) of | Section 21-260. The form of notice to be mailed by the clerk | shall be
identical in form to that provided by Section 22-10 | for service upon owners
residing upon the property sold, | except that it shall bear the signature of the
clerk instead of | the name of the purchaser or assignee and shall designate the | parties to whom it is to
be mailed. The clerk may furnish the | form. The clerk
shall promptly mail the notices delivered to | him or her by certified mail,
return receipt requested, not | less than 3 months prior to the expiration of the period of | redemption. The certificate of the clerk that he or she has
| mailed the notices, together with the return receipts, shall | be filed
in and made a part of the court record. The notices |
| shall be
mailed to the owners of the property at their last | known addresses, and
to those persons who are entitled to | service of notice as occupants.
| The changes to this Section made by this amendatory Act of | the 97th General Assembly shall be construed as being | declaratory of existing law and not as a new enactment. | The changes to this Section made by this amendatory Act of | the 102nd General Assembly apply to matters in which a | petition for tax deed is filed on or after the effective date | of this amendatory Act of the 102nd General Assembly. Failure | of any party or any public official to comply with the changes | made to this Section by Public Act 102-528 does not invalidate | any tax deed issued prior to the effective date of this | amendatory Act of the 102nd General Assembly. | (Source: P.A. 102-528, eff. 1-1-22.)
| Section 99. Effective date. This Act takes effect upon | becoming law.
|
Effective Date: 5/27/2022
|
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