Illinois Senate Bill SB1675 Enrolled / Bill

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1  AN ACT concerning revenue.
2  Be it enacted by the People of the State of Illinois,
3  represented in the General Assembly:
4  Section 5. The Property Tax Code is amended by changing
5  Sections 9-260, 18-250, 21-15, 21-25, 21-45, 21-90, 21-118,
6  21-145, 21-225, 21-235, 21-240, 21-250, 21-310, 21-315,
7  21-330, 21-350, 21-355, 21-370, 21-385, 21-400, 21-405,
8  21-430, 22-5, 22-10, 22-15, 22-25, 22-30, 22-35, 22-40, and
9  22-60 as follows:
10  (35 ILCS 200/9-260)
11  Sec. 9-260. Assessment of omitted property; counties of
12  3,000,000 or more.
13  (a) After signing the affidavit, the county assessor shall
14  have power, when directed by the board of appeals (until the
15  first Monday in December 1998 and the board of review
16  beginning the first Monday in December 1998 and thereafter),
17  or on his or her own initiative, subject to the limitations of
18  Sections 9-265 and 9-270, to assess properties which may have
19  been omitted from assessments for the current year and not
20  more than 3 years prior to the current year for which the
21  property was liable to be taxed, and for which the tax has not
22  been paid, but only on notice and an opportunity to be heard in
23  the manner and form required by law, and shall enter the

 

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1  assessments upon the assessment books. Any notice shall
2  include (i) a request that a person receiving the notice who is
3  not the current taxpayer contact the office of the county
4  assessor and explain that the person is not the current
5  taxpayer, which contact may be made on the telephone, in
6  writing, or in person upon receipt of the notice, and (ii) the
7  name, address, and telephone number of the appropriate
8  personnel in the office of the county assessor to whom the
9  response should be made. Any time period for the review of an
10  omitted assessment included in the notice shall be consistent
11  with the time period established by the assessor in accordance
12  with subsection (a) of Section 12-55. No charge for tax of
13  previous years shall be made against any property if (1) the
14  assessor failed to notify the board of review of the omitted
15  assessment in accordance with subsection (a-1) of this
16  Section; (2) the property was last assessed as unimproved, the
17  owner of such property gave notice of subsequent improvements
18  and requested a reassessment as required by Section 9-180, and
19  reassessment of the property was not made within the 16-month
20  16 month period immediately following the receipt of that
21  notice; (3) the owner of the property gave notice as required
22  by Section 9-265; (4) the assessor received a building permit
23  for the property evidencing that new construction had occurred
24  or was occurring on the property but failed to list the
25  improvement on the tax rolls; (5) the assessor received a plat
26  map, plat of survey, ALTA survey, mortgage survey, or other

 

 

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1  similar document containing the omitted property but failed to
2  list the improvement on the tax rolls; (6) the assessor
3  received a real estate transfer declaration indicating a sale
4  from an exempt property owner to a non-exempt property owner
5  but failed to list the property on the tax rolls; or (7) the
6  property was the subject of an assessment appeal before the
7  assessor or the board of review that had included the intended
8  omitted property as part of the assessment appeal and provided
9  evidence of its market value.
10  (a-1) After providing notice and an opportunity to be
11  heard as required by subsection (a) of this Section, the
12  assessor shall render a decision on the omitted assessment,
13  whether or not the omitted assessment was contested, and shall
14  mail a notice of the decision to the taxpayer of record or to
15  the party that contested the omitted assessment. The notice of
16  decision shall contain a statement that the decision may be
17  appealed to the board of review. The decision and all evidence
18  used in the decision shall be transmitted by the assessor to
19  the board of review on or before the dates specified in
20  accordance with Section 16-110.
21  (b) Any taxes based on the omitted assessment of a
22  property pursuant to Sections 9-260 through 9-270 and Sections
23  16-135 and 16-140 shall be prepared and mailed at the same time
24  as the estimated first installment property tax bill for the
25  preceding year (as described in Section 21-30) is prepared and
26  mailed. The omitted assessment tax bill is not due until the

 

 

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1  date on which the second installment property tax bill for the
2  preceding year becomes due. The omitted assessment tax bill
3  shall be deemed delinquent and shall bear interest beginning
4  on the day after the due date of the second installment (as
5  described in Section 21-25). In counties with 3,000,000 or
6  more inhabitants, any Any taxes for omitted assessments for a
7  tax year before tax year 2023 that are deemed delinquent after
8  the due date of the second installment tax bill shall bear
9  interest at the rate of 1.5% per month, or portion thereof,
10  until paid or forfeited (as described in Section 21-25). In
11  counties with 3,000,000 or more inhabitants, any taxes for
12  omitted assessments for tax year 2023 or thereafter that are
13  deemed delinquent after the due date of the second installment
14  tax bill shall bear interest at the rate of 0.75% per month, or
15  portion thereof, until paid or forfeited (as described in
16  Section 21-25).
17  (c) The assessor shall have no power to change the
18  assessment or alter the assessment books in any other manner
19  or for any other purpose so as to change or affect the taxes in
20  that year, except as ordered by the board of appeals (until the
21  first Monday in December 1998 and the board of review
22  beginning the first Monday in December 1998 and thereafter).
23  The county assessor shall make all changes and corrections
24  ordered by the board of appeals (until the first Monday in
25  December 1998 and the board of review beginning the first
26  Monday in December 1998 and thereafter). The county assessor

 

 

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1  may for the purpose of revision by the board of appeals (until
2  the first Monday in December 1998 and the board of review
3  beginning the first Monday in December 1998 and thereafter)
4  certify the assessment books for any town or taxing district
5  after or when such books are completed.
6  (Source: P.A. 96-1553, eff. 3-10-11.)
7  (35 ILCS 200/18-250)
8  Sec. 18-250.  Additions to forfeited taxes and unpaid
9  special assessments; fee for estimate.
10  (a) When any property has been forfeited for taxes or
11  special assessments, the clerk shall compute the amount of
12  back taxes and special assessments, interest, statutory costs,
13  and printer's fees remaining due, with one year's interest on
14  all taxes forfeited, and enter them upon the collector's books
15  as separate items. Except as otherwise provided in Section
16  21-375, the aggregate so computed shall be collected in the
17  same manner as the taxes on other property for that year. The
18  county clerk shall examine the forfeitures, and strike all
19  errors and make corrections as necessary. For counties with
20  fewer than 3,000,000 inhabitants, interest Interest added to
21  forfeitures under this Section shall be at the rate of 12% per
22  year. For counties with 3,000,000 or more inhabitants,
23  interest added to forfeitures under this Section shall accrue
24  at the rate of (i) 12% per year if the forfeiture is for a tax
25  year before tax year 2023 or (ii) 0.75% per month, or portion

 

 

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1  thereof, if the forfeiture is for tax year 2023 or any tax year
2  thereafter.
3  (b) In counties with 3,000,000 or more inhabitants, taxes
4  first extended for prior years, or previously extended for
5  prior years for which application for judgment and order of
6  sale is not already pending, shall be added to the tax of the
7  current year, with interest and costs as provided by law.
8  Forfeitures shall not be so added, but they shall remain a lien
9  on the property upon which they were charged until paid or sold
10  as provided by law. There shall be added to such forfeitures
11  annually the same interest as would be added if forfeited
12  annually, until paid or sold, and the addition of each year's
13  interest shall be considered a separate forfeiture.
14  Forfeitures may be redeemed in the manner provided in Section
15  21-370 or 21-375. Taxes and special assessments for which
16  application for judgment and order of sale is pending, or
17  entered but not enforced for any reason, shall not be added to
18  the tax for the current year. However, if the taxes and special
19  assessments remain unpaid, the property, shall be advertised
20  and sold under judgments and orders of sale to be entered in
21  pending applications, or already entered in prior
22  applications, including judgments and orders of sale under
23  which the purchaser fails to complete his or her purchase.
24  (c) In counties with 3,000,000 or more inhabitants, on or
25  before January 1, 2001 and during each year thereafter, the
26  county clerk shall compute the amount of taxes on each

 

 

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1  property that remain due or forfeited for any year prior to the
2  current year and have not become subject to Sections 20-180
3  through 20-190, and the clerk shall enter the same upon the
4  collector's warrant books of the current and all following
5  years as separate items in a suitable column. The county clerk
6  shall examine the collector's warrant books and the Tax
7  Judgment, Sale, Redemption and Forfeiture records for the
8  appropriate years and may take any other actions as the clerk
9  finds to be necessary or convenient in order to comply with
10  this subsection. On and after January 1, 2001, any taxes for
11  any year remaining due or forfeited against real property in
12  such county not entered on the current collector's warrant
13  books shall be deemed uncollectible and void, but shall not be
14  subject to the posting or other requirements of Sections
15  20-180 through 20-190.
16  (d) In counties with 100,000 or more inhabitants, the
17  county clerk shall, when making the annual collector's books,
18  in a suitable column, insert and designate previous
19  forfeitures of general taxes by the word "forfeiture", to be
20  stamped opposite each property forfeited at the last previous
21  tax sale for general taxes and not redeemed or purchased
22  previous to the completion of the collector's books. The
23  collectors of general taxes shall stamp upon all bills
24  rendered and receipts given the information on the collector's
25  books regarding forfeiture of general taxes, and the stamped
26  notation shall also refer the recipient to the county clerk

 

 

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1  for full information. The county clerk shall be allowed to
2  collect from the person requesting an estimate of costs of
3  redemption of a forfeited property, the fee provided by law.
4  (Source: P.A. 91-668, eff. 12-22-99.)
5  (35 ILCS 200/21-15)
6  Sec. 21-15. General tax due dates; default by mortgage
7  lender. Except as otherwise provided in this Section or
8  Section 21-40, all property upon which the first installment
9  of taxes remains unpaid on the later of (i) June 1 or (ii) the
10  day after the date specified on the real estate tax bill as the
11  first installment due date annually shall be deemed delinquent
12  and shall bear interest after that date. For property located
13  in a county with fewer than 3,000,000 inhabitants, the unpaid
14  taxes shall bear interest at the rate of 1 1/2% per month or
15  portion thereof. For property located in a county with
16  3,000,000 or more inhabitants, the unpaid taxes shall bear
17  interest at the rate of (i) 1.5% per month, or portion thereof,
18  if the unpaid taxes are for a tax year before 2023 or (ii)
19  0.75% per month, or portion thereof, if the unpaid taxes are
20  for tax year 2023 or any tax year thereafter. Except as
21  otherwise provided in this Section or Section 21-40, all
22  property upon which the second installment of taxes remains
23  due and unpaid on the later of (i) September 1 or (ii) the day
24  after the date specified on the real estate tax bill as the
25  second installment due date, annually, shall be deemed

 

 

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1  delinquent and shall bear interest after that date at the same
2  interest rate. Notwithstanding any other provision of law, in
3  counties with fewer than 3,000,000 inhabitants, if a taxpayer
4  owes an arrearage of taxes due to an administrative error, and
5  if the county collector sends a separate bill for that
6  arrearage as provided in Section 14-41, then any part of the
7  arrearage of taxes that remains unpaid on the day after the due
8  date specified on that tax bill shall be deemed delinquent and
9  shall bear interest after that date at the rate of 1 1/2% per
10  month or portion thereof. Notwithstanding any other provision
11  of law, in counties with 3,000,000 or more inhabitants, if a
12  taxpayer owes an arrearage of taxes due to an administrative
13  error, and if the county collector sends a separate bill for
14  that arrearage as provided in Section 14-41, then any part of
15  the arrearage of taxes that remains unpaid on the day after the
16  due date specified on that tax bill shall be deemed delinquent
17  and shall bear interest after that date at the rate of (i) 1
18  1/2% per month, or portion thereof, if the arrearage is for a
19  tax year before tax year 2023 or (ii) 0.75% per month, or
20  portion thereof, if the arrearage is for tax year 2023 or any
21  tax year thereafter. All interest collected shall be paid into
22  the general fund of the county. Payment received by mail and
23  postmarked on or before the required due date is not
24  delinquent.
25  Property not subject to the interest charge in Section
26  9-260 or Section 9-265 shall also not be subject to the

 

 

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1  interest charge imposed by this Section until such time as the
2  owner of the property receives actual notice of and is billed
3  for the principal amount of back taxes due and owing.
4  If an Illinois resident who is a member of the Illinois
5  National Guard or a reserve component of the armed forces of
6  the United States and who has an ownership interest in
7  property taxed under this Act is called to active duty for
8  deployment outside the continental United States and is on
9  active duty on the due date of any installment of taxes due
10  under this Act, he or she shall not be deemed delinquent in the
11  payment of the installment and no interest shall accrue or be
12  charged as a penalty on the installment until 180 days after
13  that member returns from active duty. To be deemed not
14  delinquent in the payment of an installment of taxes and any
15  interest on that installment, the reservist or guardsperson
16  must make a reasonable effort to notify the county clerk and
17  the county collector of his or her activation to active duty
18  and must notify the county clerk and the county collector
19  within 180 days after his or her deactivation and provide
20  verification of the date of his or her deactivation. An
21  installment of property taxes on the property of any reservist
22  or guardsperson who fails to provide timely notice and
23  verification of deactivation to the county clerk is subject to
24  interest and penalties as delinquent taxes under this Code
25  from the date of deactivation.
26  Notwithstanding any other provision of law, when any

 

 

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1  unpaid taxes become delinquent under this Section through the
2  fault of the mortgage lender, (i) the interest assessed under
3  this Section for delinquent taxes shall be charged against the
4  mortgage lender and not the mortgagor and (ii) the mortgage
5  lender shall pay the taxes, redeem the property and take all
6  necessary steps to remove any liens accruing against the
7  property because of the delinquency. In the event that more
8  than one entity meets the definition of mortgage lender with
9  respect to any mortgage, the interest shall be assessed
10  against the mortgage lender responsible for servicing the
11  mortgage. Unpaid taxes shall be deemed delinquent through the
12  fault of the mortgage lender only if: (a) the mortgage lender
13  has received all payments due the mortgage lender for the
14  property being taxed under the written terms of the mortgage
15  or promissory note secured by the mortgage, (b) the mortgage
16  lender holds funds in escrow to pay the taxes, and (c) the
17  funds are sufficient to pay the taxes after deducting all
18  amounts reasonably anticipated to become due for all hazard
19  insurance premiums and mortgage insurance premiums and any
20  other assessments to be paid from the escrow under the terms of
21  the mortgage. For purposes of this Section, an amount is
22  reasonably anticipated to become due if it is payable within
23  12 months from the time of determining the sufficiency of
24  funds held in escrow. Unpaid taxes shall not be deemed
25  delinquent through the fault of the mortgage lender if the
26  mortgage lender was directed in writing by the mortgagor not

 

 

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1  to pay the property taxes, or if the failure to pay the taxes
2  when due resulted from inadequate or inaccurate parcel
3  information provided by the mortgagor, a title or abstract
4  company, or by the agency or unit of government assessing the
5  tax.
6  (Source: P.A. 97-944, eff. 8-10-12; 98-286, eff. 1-1-14.)
7  (35 ILCS 200/21-25)
8  Sec. 21-25. Due dates; accelerated billing in counties of
9  3,000,000 or more. Except as hereinafter provided and as
10  provided in Section 21-40, in counties with 3,000,000 or more
11  inhabitants in which the accelerated method of billing and
12  paying taxes provided for in Section 21-30 is in effect, the
13  estimated first installment of unpaid taxes shall be deemed
14  delinquent and shall bear interest after March 1 and until
15  paid or forfeited at the rate of (i) 1 1/2% per month or
16  portion thereof if the unpaid taxes are for a tax year before
17  2023 or (ii) 0.75% per month, or portion thereof, if the unpaid
18  taxes are for tax year 2023 or any tax year thereafter until
19  paid or forfeited. For tax year 2010, the estimated first
20  installment of unpaid taxes shall be deemed delinquent and
21  shall bear interest after April 1 at the rate of 1.5% per month
22  or portion thereof until paid or forfeited. For tax year 2022,
23  the estimated first installment of unpaid taxes shall be
24  deemed delinquent and shall bear interest after April 1, 2023
25  at the rate of 1.5% per month or portion thereof until paid or

 

 

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1  forfeited. For all tax years, the second installment of unpaid
2  taxes shall be deemed delinquent and shall bear interest after
3  August 1 annually at the same interest rate until paid or
4  forfeited. Notwithstanding any other provision of law, if a
5  taxpayer owes an arrearage of taxes due to an administrative
6  error, and if the county collector sends a separate bill for
7  that arrearage as provided in Section 14-41, then any part of
8  the arrearage of taxes that remains unpaid on the day after the
9  due date specified on that tax bill shall be deemed delinquent
10  and shall bear interest after that date at the rate of (i) 1
11  1/2% per month, or portion thereof, if the unpaid taxes are for
12  a tax year before 2023 or (ii) 0.75% per month, or portion
13  thereof, if the unpaid taxes are for tax year 2023 or any tax
14  year thereafter.
15  If the county board elects by ordinance adopted prior to
16  July 1 of a levy year to provide for taxes to be paid in 4
17  installments, each installment for that levy year and each
18  subsequent year shall be deemed delinquent and shall begin to
19  bear interest 30 days after the date specified by the
20  ordinance for mailing bills, at the rate of 1 1/2% per month,
21  or portion thereof, until paid or forfeited. If the unpaid
22  taxes are for a tax year before 2023, then interest shall
23  accrue at the rate of 1.5% per month, or portion thereof, until
24  paid or forfeited. If the unpaid taxes are for tax year 2023 or
25  any tax year thereafter, then interest shall accrue at the
26  rate of 0.75% per month, or portion thereof, until paid or

 

 

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1  forfeited.
2  Payment received by mail and postmarked on or before the
3  required due date is not delinquent.
4  Taxes levied on homestead property in which a member of
5  the National Guard or reserves of the armed forces of the
6  United States who was called to active duty on or after August
7  1, 1990, and who has an ownership interest, shall not be deemed
8  delinquent and no interest shall accrue or be charged as a
9  penalty on such taxes due and payable in 1991 or 1992 until one
10  year after that member returns to civilian status.
11  If an Illinois resident who is a member of the Illinois
12  National Guard or a reserve component of the armed forces of
13  the United States and who has an ownership interest in
14  property taxed under this Act is called to active duty for
15  deployment outside the continental United States and is on
16  active duty on the due date of any installment of taxes due
17  under this Act, he or she shall not be deemed delinquent in the
18  payment of the installment and no interest shall accrue or be
19  charged as a penalty on the installment until 180 days after
20  that member returns to civilian status. To be deemed not
21  delinquent in the payment of an installment of taxes and any
22  interest on that installment, the reservist or guardsperson
23  must make a reasonable effort to notify the county clerk and
24  the county collector of his or her activation to active duty
25  and must notify the county clerk and the county collector
26  within 180 days after his or her deactivation and provide

 

 

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1  verification of the date of his or her deactivation. An
2  installment of property taxes on the property of any reservist
3  or guardsperson who fails to provide timely notice and
4  verification of deactivation to the county clerk is subject to
5  interest and penalties as delinquent taxes under this Code
6  from the date of deactivation.
7  (Source: P.A. 102-1112, eff. 12-21-22.)
8  (35 ILCS 200/21-45)
9  Sec. 21-45. Failure to issue tax bill in prior year. In the
10  event no tax bill was issued as provided in Section 21-30, on
11  any property in any previous year for any reason, one tax bill
12  shall be prepared and mailed by July 1 of the year subsequent
13  to the year in which no tax bill was issued, and taxes on that
14  property for that year only shall bear interest after the
15  first day of August of that year. In counties with fewer than
16  3,000,000 inhabitants, interest shall accrue at the rate of 1
17  1/2% per month or portion thereof until paid or forfeited. In
18  counties with 3,000,000 or more inhabitants, if the taxes are
19  for a tax year before tax year 2023, then interest shall accrue
20  at the rate of 1.5% per month, or portion thereof, until paid
21  or forfeited. In counties with 3,000,000 or more inhabitants,
22  if the taxes are for the 2023 tax year or any tax year
23  thereafter, then interest shall accrue at the rate of 0.75%
24  per month, or portion thereof, until paid or forfeited.
25  (Source: P.A. 87-17; 88-455.)

 

 

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1  (35 ILCS 200/21-90)
2  Sec. 21-90. Purchase and sale by county; distribution of
3  proceeds.
4  (a) When any property is delinquent, or is forfeited for
5  each of 2 or more years, and is offered for sale under any of
6  the provisions of this Code, the county board County Board of
7  the county County in which the property is located, in its
8  discretion, may bid, or, in the case of forfeited property,
9  may apply to purchase it or otherwise acquire the tax lien or
10  certificate , in the name of the county County as trustee for
11  all taxing districts having an interest in the property's
12  taxes or special assessments for the nonpayment of which the
13  property is sold. The presiding officer of the county board,
14  with the advice and consent of the board Board, may appoint on
15  its behalf some officer, or person, or entity to attend such
16  sales, bid on tax liens or certificates, and act on behalf of
17  the county when exercising its authority under this Section
18  and bid or, in the case of forfeited property, to apply to the
19  county clerk to purchase. The county County shall apply on the
20  bid or purchase the unpaid taxes and special assessments due
21  upon the property. No cash need be paid.
22  (b) The county, as trustee for all taxing districts having
23  an interest in the property's taxes or special assessments,
24  shall be the designated holder of all tax liens or
25  certificates that are forfeited to the State or county. No

 

 

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1  cash need be paid for the forfeited tax lien or certificate.
2  (c) For any tax lien or certificate acquired under
3  subsection (a) or (b) of this Section, the county The County
4  may take steps necessary to acquire title to the property and
5  may manage and operate the property, including, but not
6  limited to, mowing of grass, removal of nuisance greenery,
7  removal of garbage, waste, debris or other materials, or the
8  demolition, repair, or remediation of unsafe structures. When
9  a county, or other taxing district within the county, is a
10  petitioner for a tax deed, no filing fee shall be required.
11  When a county or other taxing district within the county is the
12  petitioner for a tax deed, one petition may be filed including
13  all parcels that are tax delinquent within the county or
14  taxing district, and any publication made under Section 22-20
15  of this Code may combine all such parcels within a single
16  notice. The notice may include the street address as listed on
17  the most recent available tax bills, if available, and shall
18  list the Property Index Number shall list the street or common
19  address, if known, of the parcels for informational purposes.
20  The county, as tax creditor and as trustee for other tax
21  creditors, or other taxing district within the county, shall
22  not be required to allege and prove that all taxes and special
23  assessments which become due and payable after the sale or
24  forfeiture to the county have been paid nor shall the county be
25  required to pay the subsequently accruing taxes or special
26  assessments at any time. The county board or its designee may

 

 

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1  prohibit the county collector from including the property in
2  the tax sale of one or more subsequent years. The lien of taxes
3  and special assessments which become due and payable after a
4  sale to a county shall merge in the fee title of the county, or
5  other taxing district within the county, on the issuance of a
6  deed.
7  The county County may sell any or assign the property so
8  acquired with authority provided in this Section, or assign
9  any tax the certificate of purchase to it, to any party,
10  including, but not limited to, taxing districts,
11  municipalities, land banks created pursuant to Illinois law,
12  or non-profit developers focused on constructing affordable
13  housing.
14  The assigned tax certificate shall be void with no further
15  rights given to the assignee, including no right to refund or
16  reimbursement, if a tax deed has not been recorded within 4
17  years after the date of the assignment unless a court extends
18  the assignment period as provided in this Section. Upon a
19  motion by the assignee, a court may toll the 4-year deadline
20  for a specified period of time if the court finds the assignee
21  is prevented from obtaining or recording a deed by injunction
22  or order of any court, by the refusal or inability of any court
23  to act upon the application for a tax deed, by a municipality's
24  refusal to issue necessary transfer stamps or approvals for
25  recording, or by the refusal of the clerk to execute the deed.
26  If an assigned tax certificate is void under this Section, it

 

 

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1  shall be forfeited to the county and held as a valid
2  certificate of sale in the county's name pursuant to this
3  Section 21-90. The proceeds of any that sale or assignment
4  under this Section, less all costs of the county incurred in
5  the acquisition, operation, maintenance, and sale or
6  assignment of the property or assignment of the tax
7  certificate, including all costs associated with county staff
8  and overhead used to perform the duties of the trustee set
9  forth in this Section, shall be distributed to the taxing
10  districts in proportion to their respective interests therein.
11  Under Sections 21-110, 21-115, 21-120, and 21-190 and
12  21-405, a county County may bid or purchase only in the absence
13  of other bidders.
14  (Source: P.A. 102-363, eff. 1-1-22.)
15  (35 ILCS 200/21-118)
16  Sec. 21-118. Tax sale; online database. At least 10 days
17  prior to any tax sale authorized under this Article 21, the
18  county collector may post on his or her website a list of all
19  properties that are eligible to be sold at the sale. The list
20  shall include the street address on file with the county
21  collector, if available, and shall include the PIN number
22  assigned to the property. The list may not include the name of
23  the property owner. The list may designate properties on which
24  a sale in error has previously been declared, provided that
25  those designations are posted at least 7 days before any tax

 

 

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1  sale authorized under this Article 21. If the list designates
2  properties as properties on which a sale in error has
3  previously been declared, the list shall also include the
4  court case number or administrative number under which the
5  declaration of the sale in error was made and the basis for the
6  sale in error. No sale in error may be declared under this Code
7  based upon an omission from or error on the list of designated
8  properties.
9  (Source: P.A. 97-557, eff. 7-1-12.)
10  (35 ILCS 200/21-145)
11  Sec. 21-145. Scavenger sale. At the same time the county
12  collector County Collector annually publishes the collector's
13  annual sale advertisement under Sections 21-110, 21-115, and
14  21-120, it is mandatory for the collector in counties with
15  3,000,000 or more inhabitants, and in other counties may, if
16  the county board so orders by resolution, to publish an
17  advertisement giving notice of the intended sale of certain
18  tax liens and certificates that have been forfeited and are
19  held by the county pursuant to Section 21-90 application for
20  judgment and sale of all properties upon which all or a part of
21  the general taxes for each of 3 or more years are delinquent as
22  of the date of the advertisement. Under no circumstance may a
23  tax year be offered at a scavenger sale prior to the annual tax
24  sale for that tax year (or, for omitted assessments issued
25  pursuant to Section 9-260, the annual tax sale for that

 

 

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1  omitted assessment's warrant year, as defined herein). In no
2  event may there be more than 2 consecutive years without a sale
3  under this Section, except where a tax sale has been delayed
4  pursuant to Section 21-150 as a result of a statewide COVID-19
5  public health emergency. The term delinquent also includes
6  forfeitures.
7  The county collector County Collector shall include in the
8  advertisement and in the application for judgment and sale
9  under this Section and Section 21-260 the total amount of all
10  general taxes upon those properties which are delinquent as of
11  the date of the advertisement. In lieu of a single annual
12  advertisement and application for judgment and sale under this
13  Section and Section 21-260, the county collector County
14  Collector may, from time to time, beginning on the date of the
15  publication of the annual sale advertisement and before August
16  1 of the next year, publish separate advertisements and make
17  separate applications on eligible properties described in one
18  or more volumes of the delinquent list. The separate
19  advertisements and applications shall, in the aggregate,
20  include all the properties which otherwise would have been
21  included in the single annual advertisement and application
22  for judgment and sale under this Section. Upon the written
23  request of the taxing district which levied the same, the
24  county collector may County Collector shall also include in
25  the advertisement the special taxes and special assessments,
26  together with interest, penalties and costs thereon upon those

 

 

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1  properties which are delinquent as of the date of the
2  advertisement. The advertisement and application for judgment
3  and sale shall be in the manner prescribed by this Code
4  relating to the annual advertisement and application for
5  judgment and sale of delinquent properties.
6  As used in this Section, the term delinquent also includes
7  tax liens and certificates forfeited to the county as trustee
8  and held pursuant to Section 21-90, if those tax liens or
9  certificates are approved for sale by the county board. Any
10  tax lien or certificate held by the county pursuant to Section
11  21-90 that is offered at a scavenger sale shall be assigned by
12  the county to the winning bidder at the scavenger sale as set
13  forth in Section 21-90. After 4 years from the date of
14  assignment, the assignment is void and the tax certificate
15  shall be forfeited back to the county and held pursuant to
16  Section 21-90, unless a tax deed has been issued and recorded
17  by the assignee or a court order to toll the deadline pursuant
18  to Section 21-90 is entered.
19  As used in this Section, "warrant year" means the year
20  preceding the calendar year in which the omitted assessment
21  first became due and payable.
22  (Source: P.A. 101-635, eff. 6-5-20; 102-519, eff. 8-20-21.)
23  (35 ILCS 200/21-225)
24  Sec. 21-225. Forfeited tax liens and certificates
25  property. Every tax lien or certificate for property offered

 

 

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1  at public sale, and not sold for want of bidders, unless it is
2  released from sale by the withdrawal from collection of a
3  special assessment levied thereon, shall be forfeited to the
4  county, as trustee for the taxing districts, and managed
5  pursuant to Section 21-90 State of Illinois. Tax certificates
6  are also forfeited to the county in those circumstances
7  described in subsection (d) of Section 21-310 and subsection
8  (f) of Section 22-40 of this Code. However, when the court,
9  county clerk and county treasurer certify that the taxes and
10  special assessments not withdrawn from collection on forfeited
11  property equal or exceed the actual value of the property, the
12  county collector shall, on the receipt of such certificate,
13  offer the property for sale to the highest bidder, after first
14  giving 10 days' notice in counties with less than 10,000
15  inhabitants, according to the most recent federal decennial
16  census, and 30 days' notice in all other counties, in the
17  manner described in Sections 21-110 and 21-115, of the time
18  and place of sale, together with a description of the property
19  to be offered. A certificate of purchase shall be issued to the
20  purchaser at the sale as in other cases provided in this Code.
21  The county collector shall receive credit in the settlement
22  with the taxing bodies for which the tax was levied for the
23  amount not realized by the sale. The amount received from the
24  sale shall be paid by the collector, pro rata, to the taxing
25  bodies entitled to it.
26  (Source: P.A. 97-557, eff. 7-1-12.)

 

 

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1  (35 ILCS 200/21-235)
2  Sec. 21-235. Record of forfeitures. All tax liens and
3  certificates properties forfeited to the county State at the
4  sale shall be noted on the Tax Judgment, Sale, Redemption and
5  Forfeiture Record.
6  In counties with less than 3,000,000 inhabitants, a list
7  of all property charged with delinquent special assessments
8  and forfeited to the county State at the sale shall be returned
9  to the collector of the levying municipality.
10  (Source: P.A. 76-2254; 88-455.)
11  (35 ILCS 200/21-240)
12  Sec. 21-240. Payment for property purchased at tax sale;
13  reoffering for sale. Payment for property purchased at tax
14  sale; reoffering for sale. Except as otherwise provided below,
15  the person purchasing any property, or any part thereof, shall
16  be liable to the county for the amount due and shall forthwith
17  pay to the county collector the amount charged on the
18  property. Upon failure to do so, the amount due shall be
19  recoverable in a civil action brought in the name of the People
20  of the State of Illinois in any court of competent
21  jurisdiction. The person so purchasing shall be relieved of
22  liability only by payment of the amount due together with
23  interest and costs thereon, or if the property is reoffered at
24  the sale, purchased and paid for. Reoffering of the property

 

 

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1  for sale shall be at the discretion of the collector. The sale
2  shall not be closed until payment is made or the property again
3  offered for sale. In counties with 3,000,000 or more
4  inhabitants, only the taxes, special assessments, interest and
5  costs as advertised in the sale shall be required to be paid
6  forthwith. Except if the purchaser is the county as trustee
7  pursuant to Section 21-90, the The general taxes charged on
8  the land remaining due and unpaid, including amounts subject
9  to certificates of error, not included in the advertisement,
10  shall be paid by the purchaser within 10 days after the sale,
11  except that upon payment of the fee provided by law to the
12  County Clerk (which fee shall be deemed part of the costs of
13  sale) the purchaser may make written application, within the
14  10 day period, to the county clerk for a statement of all
15  taxes, interest and costs due and an estimate of the cost of
16  redemption of all forfeited general taxes, which were not
17  included in the advertisement. After obtaining such statement
18  and estimate and an order on the county collector to receive
19  the amount of forfeited general taxes, if any, the purchaser
20  shall pay to the county collector all the remaining taxes,
21  interest and costs, and the amount necessary to redeem the
22  forfeited general taxes. The county collector shall issue the
23  purchaser a receipt therefor. Any delay in providing the
24  statement or in accepting payment, and delivering receipt
25  therefor, shall not be counted as a part of the 10 days. When
26  the receipt of the collector is issued, a copy shall be filed

 

 

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1  with the county clerk and the county clerk shall include the
2  amount shown in such receipt in the amount of the purchase
3  price of the property in the certificate of purchase. The
4  purchaser then shall be entitled to a certificate of purchase.
5  If a purchaser fails to complete his or her purchase as
6  provided in this Section, the purchase shall become void, and
7  be of no effect, but the collector shall not refund the amount
8  paid in cash at the time of the sale, except in cases of sale
9  in error under subsection (a) of Section 21-310. That amount
10  shall be treated as a payment and distributed to the taxing
11  bodies as other collections are distributed. The lien for
12  taxes for the amount paid shall remain on the property, in
13  favor of the purchaser, his or her heirs or assigns, until paid
14  with 5% interest per year on that amount from the date the
15  purchaser paid it. The amount and fact of such ineffective
16  purchase shall be entered in the tax judgment, sale,
17  redemption and forfeiture record opposite the property upon
18  which the lien remains. No redemption shall be made without
19  payment of this amount for the benefit of the purchaser, and no
20  future sale of the property shall be made except subject to the
21  lien of such purchaser. This section shall not apply to any
22  purchase by any city, village or incorporated town in default
23  of other bidders at any sale for delinquent special
24  assessments.
25  (Source: P.A. 84-1308; 88-455.)

 

 

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1  (35 ILCS 200/21-250)
2  Sec. 21-250. Certificate of purchase. The county clerk
3  shall make out and deliver to the purchaser of any property
4  sold under Section 21-205, or to the county if the lien is
5  acquired pursuant to Section 21-90 and a certificate is
6  requested by the county or its agent, a tax certificate of
7  purchase countersigned by the collector, describing the
8  property sold, the date of sale, the amount of taxes, special
9  assessments, interest and cost for which they were sold and
10  that payment of the sale price has been made. If any person
11  becomes the purchaser of more than one property owned by one
12  party or person, the purchaser may have the whole or one or
13  more of them included in one certificate, but separate
14  certificates shall be issued in all other cases. A tax
15  certificate of purchase shall be assignable by endorsement. An
16  assignment shall vest in the assignee or his or her legal
17  representatives, all the right and title of the original
18  purchaser.
19  If the tax certificate is lost or destroyed, the county
20  clerk shall issue a duplicate certificate upon written request
21  and a sworn affidavit by the tax sale purchaser, or his or her
22  assignee, that the tax certificate is lost or destroyed. The
23  county clerk shall cause a notation to be made in the tax sale
24  and judgment book that a duplicate certificate has been
25  issued, and redemption payments shall be made only to the
26  holder of the duplicate certificate.

 

 

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1  (Source: P.A. 88-455; 89-617, eff. 9-1-96.)
2  (35 ILCS 200/21-310)
3  Sec. 21-310. Sales in error.
4  (a) When, upon application of the county collector, the
5  owner of the certificate of purchase, the holder of a 5% lien
6  issued pursuant to Section 21-240, or a municipality which
7  owns or has owned the property ordered sold, it appears to the
8  satisfaction of the court which ordered the property sold that
9  any of the following subsections are applicable, the court
10  shall declare the sale to be a sale in error:
11  (1) the property was not subject to taxation, or all
12  or any part of the lien of taxes sold has become null and
13  void pursuant to Section 21-95 or unenforceable pursuant
14  to subsection (c) of Section 18-250 or subsection (b) of
15  Section 22-40; ,
16  (2) the taxes or special assessments had been paid
17  prior to the sale of the property; ,
18  (3) there is a double assessment; ,
19  (4) the description is void for uncertainty; ,
20  (5) the assessor, chief county assessment officer,
21  board of review, board of appeals, or other county
22  official has made an error material to the tax certificate
23  at issue (other than an error of judgment as to the value
24  of any property), provided, however, that a sale in error
25  may not be declared upon application of the owner of the

 

 

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1  certificate of purchase under this paragraph (5) if the
2  county collector provided notice in accordance with
3  Section 21-118 that the same property received a previous
4  sale in error on the same facts;
5  (5.5) the owner of the homestead property had tendered
6  timely and full payment to the county collector that the
7  owner reasonably believed was due and owing on the
8  homestead property, and the county collector did not apply
9  the payment to the homestead property; provided that this
10  provision applies only to homeowners, not their agents or
11  third-party payors; ,
12  (6) prior to the tax sale a voluntary or involuntary
13  petition was has been filed by or against the legal or
14  beneficial owner of the property requesting relief under
15  the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13, and
16  the bankruptcy case was open on the date the collector's
17  application for judgment was filed pursuant to Section
18  21-150 or 21-155 or the date of the tax sale;
19  (7) the property is owned by the United States, the
20  State of Illinois, a municipality, or a taxing district; ,
21  or
22  (8) the owner of the property is a reservist or
23  guardsperson who is granted an extension of his or her due
24  date under Sections 21-15, 21-20, and 21-25 of this Act.
25  (b) When, upon application of the owner of the certificate
26  of purchase only, it appears to the satisfaction of the court

 

 

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1  which ordered the property sold that any of the following
2  subsections are applicable, the court shall declare the sale
3  to be a sale in error:
4  (1) A voluntary or involuntary petition under the
5  provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been
6  filed subsequent to the tax sale and prior to the issuance
7  of the tax deed, and the bankruptcy case was open on the
8  date the petition for a sale in error was filed.
9  (2) The improvements upon the property sold have been
10  substantially destroyed or rendered uninhabitable or
11  otherwise unfit for occupancy subsequent to the tax sale
12  and prior to the issuance of the tax deed; however, if the
13  court declares a sale in error under this paragraph (2),
14  the court may order the holder of the certificate of
15  purchase to assign the certificate to the county collector
16  if requested by the county collector. The county collector
17  may, upon request of the county, as trustee, or upon
18  request of a taxing district having an interest in the
19  taxes sold, further assign any certificate of purchase
20  received pursuant to this paragraph (2) to the county
21  acting as trustee for taxing districts pursuant to Section
22  21-90 of this Code or to the taxing district having an
23  interest in the taxes sold.
24  (3) There is an interest held by the United States in
25  the property sold which could not be extinguished by the
26  tax deed.

 

 

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1  (4) The real property contains a hazardous substance,
2  hazardous waste, or underground storage tank that would
3  require cleanup or other removal under any federal, State,
4  or local law, ordinance, or regulation, only if the tax
5  purchaser purchased the property without actual knowledge
6  of the hazardous substance, hazardous waste, or
7  underground storage tank. The presence of a grease trap on
8  the property is not grounds for a sale in error under this
9  paragraph (4). This paragraph (4) applies only if the
10  owner of the certificate of purchase has made application
11  for a sale in error at any time before the issuance of a
12  tax deed. If the court declares a sale in error under this
13  paragraph (4), the court may order the holder of the
14  certificate of purchase to assign the certificate to the
15  county collector if requested by the county collector. The
16  county collector may, upon request of the county, as
17  trustee, or upon request of a taxing district having an
18  interest in the taxes sold, further assign any certificate
19  of purchase received pursuant to this paragraph (4) to the
20  county acting as trustee for taxing districts pursuant to
21  Section 21-90 of this Code or to the taxing district
22  having an interest in the taxes sold.
23  Whenever a court declares a sale in error under this
24  subsection (b), the State's attorney court shall promptly
25  notify the county collector in writing. Every such declaration
26  pursuant to any provision of this subsection (b) shall be made

 

 

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1  within the proceeding in which the tax sale was authorized.
2  (c) When the county collector discovers, prior to the
3  expiration of the period of redemption, that a tax sale should
4  not have occurred for one or more of the reasons set forth in
5  subdivision (a)(1), (a)(2), (a)(3), (a)(4), (a)(5.5), (a)(6),
6  or (a)(7), or (a)(8) of this Section, the county collector
7  shall notify the last known owner of the tax certificate of
8  purchase by certified and regular mail, or other means
9  reasonably calculated to provide actual notice, that the
10  county collector intends to declare an administrative sale in
11  error and of the reasons therefor, including documentation
12  sufficient to establish the reason why the sale should not
13  have occurred. The owner of the certificate of purchase may
14  object in writing within 28 days after the date of the mailing
15  by the county collector. If an objection is filed, the county
16  collector shall not administratively declare a sale in error,
17  but may apply to the circuit court for a sale in error as
18  provided in subsection (a) of this Section. Thirty days
19  following the receipt of notice by the last known owner of the
20  certificate of purchase, or within a reasonable time
21  thereafter, the county collector shall make a written
22  declaration, based upon clear and convincing evidence, that
23  the taxes were sold in error and shall deliver a copy thereof
24  to the county clerk within 30 days after the date the
25  declaration is made for entry in the tax judgment, sale,
26  redemption, and forfeiture record pursuant to subsection (d)

 

 

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1  of this Section. The county collector shall promptly notify
2  the last known owner of the certificate of purchase of the
3  declaration by regular mail and shall, except if the
4  certificate was issued pursuant to a no-cash bid, promptly pay
5  the amount of the tax sale, together with interest and costs as
6  provided in Section 21-315, upon surrender of the original
7  certificate of purchase.
8  (d) If a sale is declared to be a sale in error for any
9  reason set forth in Section 22-35, Section 22-50, or
10  subdivision (a)(5), (b)(2), or (b)(4) of this Section, the tax
11  certificate shall be forfeited to the county as trustee
12  pursuant to Section 21-90 of this Code, unless the county
13  collector informs the county and the county clerk in writing
14  that the tax certificate shall not be forfeited to the county
15  as trustee. The , the county clerk shall make entry in the tax
16  judgment, sale, redemption and forfeiture record, that the
17  property was erroneously sold and that the tax certificate is
18  forfeited to the county pursuant to Section 21-90, and the
19  county collector shall, on demand of the owner of the
20  certificate of purchase, refund the amount paid, except for
21  the nonrefundable $80 fee paid, pursuant to Section 21-295,
22  for each item purchased at the tax sale, pay any interest and
23  costs as may be ordered under Sections 21-315 through 21-335,
24  and cancel the certificate so far as it relates to the
25  property. The county collector shall deduct from the accounts
26  of the appropriate taxing bodies their pro rata amounts paid.

 

 

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1  Alternatively, for sales in error declared under subsection
2  (b)(2) or (b)(4), the county collector may request the circuit
3  court to direct the county clerk to record any assignment of
4  the tax certificate to or from the county collector without
5  charging a fee for the assignment. The owner of the
6  certificate of purchase shall receive all statutory refunds
7  and payments. The county collector shall deduct costs and
8  payments in the same manner as if a sale in error had occurred.
9  (e) Whenever the collector declares an administrative sale
10  in error under this Section, the collector must send a copy of
11  the declaration of the administrative sale in error, and
12  documentation sufficient to establish the reason why the sale
13  should not have occurred, to the government entity responsible
14  for maintaining assessment books and property record cards for
15  the subject property. That entity must review the
16  documentation sent by the collector, make a determination as
17  to whether an update to the assessment books or property
18  record cards is necessary to prevent a recurrence of the sale
19  in error, and update the assessment books or property record
20  cards as appropriate.
21  (f) Whenever a court declares a sale in error under this
22  Section, the State's attorney must send a copy of the
23  application and order declaring the sale in error to the
24  county collector, the county clerk, and the government entity
25  responsible for maintaining the assessment books and property
26  record cards for the subject property. The collector, the

 

 

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1  county clerk, and the other government entity must each review
2  the application and order sent by the State's attorney and
3  make a determination as to whether an update to its respective
4  records is necessary to prevent a recurrence of the sale in
5  error, and update its records as appropriate.
6  The changes made to this Section by this amendatory Act of
7  the 103rd General Assembly apply to matters concerning tax
8  certificates issued on or after the effective date of this
9  amendatory Act of the 103rd General Assembly.
10  (Source: P.A. 100-890, eff. 1-1-19; 101-379, eff. 1-1-20;
11  101-659, eff. 3-23-21.)
12  (35 ILCS 200/21-315)
13  Sec. 21-315. Refund of costs; interest on refund.
14  (a) If a sale in error under Section 21-310, 22-35, or
15  22-50 is declared, the amount refunded shall also include all
16  costs paid by the owner of the certificate of purchase or his
17  or her assignor which were posted to the tax judgment, sale,
18  redemption and forfeiture record, except that if the sale in
19  error is declared under Section 22-50, in counties of
20  3,000,000 or more inhabitants the amount refunded shall not
21  include the $100 fee paid in accordance with Section 21-330.
22  (b) In those cases which arise solely under grounds set
23  forth in Section 21-310, the amount refunded shall also
24  include interest on the refund of the amount paid for the
25  certificate of purchase, except as otherwise provided in this

 

 

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1  Section. Interest shall be awarded and paid to the tax
2  purchaser at the rate of 1% per month from the date of sale to
3  the date of payment, or in an amount equivalent to the penalty
4  interest which would be recovered on a redemption at the time
5  of payment pursuant to the order for sale in error, whichever
6  is less. Interest shall not be paid when the sale in error is
7  made pursuant to paragraph (2) or (4) of subsection (b) of
8  Section 21-310, Section 22-35, Section 22-50, subdivision
9  (a)(5), (b)(1), (b)(2), or (b)(4) of Section 21-310, any
10  ground not enumerated in Section 21-310, or in any other case
11  where the court determines that the tax purchaser had actual
12  knowledge prior to the sale of the grounds on which the sale is
13  declared to be erroneous.
14  (c) When the county collector files a petition for sale in
15  error under Section 21-310 and mails a notice thereof by
16  certified or registered mail to the last known owner of the
17  certificate of purchase, any interest otherwise payable under
18  this Section shall cease to accrue as of the date the petition
19  is filed, unless the tax purchaser agrees to an order for sale
20  in error upon the presentation of the petition to the court.
21  Notices under this subsection may be mailed to the last known
22  owner of the certificate of purchase. When the owner of the
23  certificate of purchase contests the collector's petition
24  solely to determine whether the grounds for sale in error are
25  such as to support a claim for interest, the court may direct
26  that the principal amount of the refund be paid to the owner of

 

 

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1  the certificate of purchase forthwith. If the court thereafter
2  determines that a claim for interest lies under this Section,
3  it shall award such interest from the date of sale to the date
4  the principal amount was paid. If the owner of the certificate
5  of purchase files an objection to the county collector's
6  intention to declare an administrative sale in error, as
7  provided under subsection (c) of Section 21-310, and,
8  thereafter, the county collector elects to apply to the
9  circuit court for a sale in error under subsection (a) of
10  Section 21-310, then, if the circuit court grants the county
11  collector's application for a sale in error, the court may not
12  award interest to the owner of the certificate of purchase for
13  the period after the mailing date of the county collector's
14  notice of intention to declare an administrative sale in
15  error.
16  (Source: P.A. 94-662, eff. 1-1-06.)
17  (35 ILCS 200/21-330)
18  Sec. 21-330. Fund for payment of interest. In all counties
19  of less than 3,000,000 inhabitants, the county board, by
20  resolution, may impose a fee for payment of interest and
21  costs. Each person purchasing any property at a sale under
22  this Code shall pay to the county collector, prior to the
23  issuance of any certificate of purchase, a fee of up to $60 for
24  each item purchased. Each person purchasing any property at a
25  sale held under this Code in a county with 3,000,000 or more

 

 

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1  inhabitants shall pay to the county collector, prior to the
2  issuance of any certificate of purchase, a fee of $100 for each
3  item purchased. That amount shall be included in the price
4  paid for the certificate of purchase and the amount required
5  to redeem under Section 21-355.
6  All sums of money received under this Section shall be
7  paid by the collector to the county treasurer of the county in
8  which the property is situated for deposit into a special
9  fund. It shall be the duty of the county treasurer, as trustee
10  of the fund, to invest the principal and income of the fund
11  from time to time, if not immediately required for payments
12  under this Section, in investments as are authorized by
13  Sections 3-10009 and 3-11002 of the Counties Code. The fund
14  shall be held to pay interest and costs by the county treasurer
15  as trustee of the fund. No payment shall be made from the fund
16  except by order of the court declaring a sale in error under
17  Section 21-310, 22-35, or 22-50 or by declaration of the
18  county collector under subsection (c) of Section 21-310.
19  Payments under this Section are subject to the provisions of
20  subsection (a) of Section 21-315 concerning sales in error
21  declared under Section 22-50 in counties of 3,000,000 or more
22  inhabitants. Any moneys accumulated in the fund by the county
23  treasurer in excess of (i) $100,000 in counties with 250,000
24  or less inhabitants or (ii) $500,000 in counties with more
25  than 250,000 inhabitants shall be paid each year prior to the
26  commencement of the annual tax sale, first to satisfy any

 

 

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1  existing unpaid judgments entered pursuant to Section 21-295,
2  and any funds remaining thereafter shall be paid to the
3  general fund of the county.
4  (Source: P.A. 100-1070, eff. 1-1-19.)
5  (35 ILCS 200/21-350)
6  Sec. 21-350. Period of redemption. Property sold under
7  this Code may be redeemed at any time before the expiration of
8  2.5 2 years from the date of sale, except that:
9  (a) If on the date of sale the property is vacant
10  non-farm property or property containing an improvement
11  consisting of a structure or structures with 7 or more
12  residential units or that is commercial or industrial
13  property, it may be redeemed at any time before the
14  expiration of 1 year 6 months from the date of sale if the
15  property, at the time of sale, was for each of 2 or more
16  years delinquent or forfeited for all or part of the
17  general taxes due on the property.
18  (b) (Blank) If on the date of sale the property sold
19  was improved with a structure consisting of at least one
20  and not more than 6 dwelling units it may be redeemed at
21  any time on or before the expiration of 2 years and 6
22  months from the date of sale. If, however, the court that
23  ordered the property sold, upon the verified petition of
24  the holder of the certificate of purchase brought within 4
25  months from the date of sale, finds and declares that the

 

 

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1  structure on the property is abandoned, then the court may
2  order that the property may be redeemed at any time on or
3  before the expiration of 2 years from the date of sale.
4  Notice of the hearing on a petition to declare the
5  property abandoned shall be given to the owner or owners
6  of the property and to the person in whose name the taxes
7  were last assessed, by certified or registered mail sent
8  to their last known addresses at least 5 days before the
9  date of the hearing.
10  (c) If the period of redemption has been extended by
11  the certificate holder as provided in Section 21-385 or
12  Section 22-5, the property may be redeemed on or before
13  the extended redemption date. The changes made to this
14  Section by this amendatory Act of the 103rd General
15  Assembly apply to matters concerning tax certificates
16  issued on or after January 1, 2024.
17  (Source: P.A. 86-286; 86-413; 86-418; 86-949; 86-1028;
18  86-1158; 86-1481; 87-145; 87-236; 87-435; 87-895; 87-1189;
19  88-455.)
20  (35 ILCS 200/21-355)
21  Sec. 21-355. Amount of redemption. Any person desiring to
22  redeem shall deposit an amount specified in this Section with
23  the county clerk of the county in which the property is
24  situated, in legal money of the United States, or by cashier's
25  check, certified check, post office money order or money order

 

 

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1  issued by a financial institution insured by an agency or
2  instrumentality of the United States, payable to the county
3  clerk of the proper county. The deposit shall be deemed timely
4  only if actually received in person at the county clerk's
5  office prior to the close of business as defined in Section
6  3-2007 of the Counties Code on or before the expiration of the
7  period of redemption or by United States mail with a post
8  office cancellation mark dated not less than one day prior to
9  the expiration of the period of redemption. The deposit shall
10  be in an amount equal to the total of the following:
11  (a) the certificate amount, which shall include all
12  tax principal, special assessments, interest and penalties
13  paid by the tax purchaser together with costs and fees of
14  sale and fees paid under Sections 21-295 and 21-315
15  through 21-335, except for the nonrefundable $80 fee paid,
16  pursuant to Section 21-295, for each item purchased at the
17  tax sale;
18  (b) the accrued penalty, computed through the date of
19  redemption as a percentage of the certificate amount, as
20  follows:
21  (1) if the redemption occurs on or before the
22  expiration of 6 months from the date of sale, the
23  certificate amount times the penalty bid at sale;
24  (2) if the redemption occurs after 6 months from
25  the date of sale, and on or before the expiration of 12
26  months from the date of sale, the certificate amount

 

 

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1  times 2 times the penalty bid at sale;
2  (3) if the redemption occurs after 12 months from
3  the date of sale and on or before the expiration of 18
4  months from the date of sale, the certificate amount
5  times 3 times the penalty bid at sale;
6  (4) if the redemption occurs after 18 months from
7  the date of sale and on or before the expiration of 24
8  months from the date of sale, the certificate amount
9  times 4 times the penalty bid at sale;
10  (5) if the redemption occurs after 24 months from
11  the date of sale and on or before the expiration of 30
12  months from the date of sale, the certificate amount
13  times 5 times the penalty bid at sale;
14  (6) if the redemption occurs after 30 months from
15  the date of sale and on or before the expiration of 36
16  months from the date of sale, the certificate amount
17  times 6 times the penalty bid at sale.
18  In the event that the property to be redeemed has been
19  purchased under Section 21-405 before January 1, 2024, the
20  penalty bid shall be 12% per penalty period as set forth in
21  subparagraphs (1) through (6) of this subsection (b). The
22  changes to this subdivision (b)(6) made by this amendatory
23  Act of the 91st General Assembly are not a new enactment,
24  but declaratory of existing law.
25  If the property to be redeemed is property with
26  respect to which a tax lien or certificate is acquired on

 

 

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1  or after January 1, 2024 by the county as trustee pursuant
2  to Section 21-90, the penalty bid is 0.75% and shall
3  accrue monthly instead of according to the penalty periods
4  established in subparagraphs (1) through (6) of this
5  subsection (b).
6  (c) The total of all taxes, special assessments,
7  accrued interest on those taxes and special assessments
8  and costs charged in connection with the payment of those
9  taxes or special assessments, except for the nonrefundable
10  $80 fee paid, pursuant to Section 21-295, for each item
11  purchased at the tax sale, which have been paid by the tax
12  certificate holder on or after the date those taxes or
13  special assessments became delinquent together with 12%
14  penalty on each amount so paid for each year or portion
15  thereof intervening between the date of that payment and
16  the date of redemption. In counties with less than
17  3,000,000 inhabitants, however, a tax certificate holder
18  may not pay all or part of an installment of a subsequent
19  tax or special assessment for any year, nor shall any
20  tender of such a payment be accepted, until after the
21  second or final installment of the subsequent tax or
22  special assessment has become delinquent or until after
23  the holder of the certificate of purchase has filed a
24  petition for a tax deed under Section 22.30. The person
25  redeeming shall also pay the amount of interest charged on
26  the subsequent tax or special assessment and paid as a

 

 

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1  penalty by the tax certificate holder. This amendatory Act
2  of 1995 applies to tax years beginning with the 1995
3  taxes, payable in 1996, and thereafter.
4  (d) Any amount paid to redeem a forfeiture occurring
5  before January 1, 2024 but after subsequent to the tax
6  sale together with 12% penalty thereon for each year or
7  portion thereof intervening between the date of the
8  forfeiture redemption and the date of redemption from the
9  sale.
10  (e) Any amount paid by the certificate holder for
11  redemption of a subsequently occurring tax sale, including
12  tax liens or certificates held by the county as trustee,
13  pursuant to Section 21-90.
14  (f) All fees paid to the county clerk under Section
15  22-5.
16  (g) All fees paid to the registrar of titles incident
17  to registering the tax certificate in compliance with the
18  Registered Titles (Torrens) Act.
19  (h) All fees paid to the circuit clerk and the
20  sheriff, a licensed or registered private detective, or
21  the coroner in connection with the filing of the petition
22  for tax deed and service of notices under Sections 22-15
23  through 22-30 and 22-40 in addition to (1) a fee of $35 if
24  a petition for tax deed has been filed, which fee shall be
25  posted to the tax judgement, sale, redemption, and
26  forfeiture record, to be paid to the purchaser or his or

 

 

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1  her assignee; (2) a fee of $4 if a notice under Section
2  22-5 has been filed, which fee shall be posted to the tax
3  judgment, sale, redemption, and forfeiture record, to be
4  paid to the purchaser or his or her assignee; (3) all costs
5  paid to record a lis pendens notice in connection with
6  filing a petition under this Code; and (4) if a petition
7  for tax deed has been filed, all fees up to $150 per
8  redemption paid to a registered or licensed title
9  insurance company or title insurance agent for a title
10  search to identify all owners, parties interested, and
11  occupants of the property, to be paid to the purchaser or
12  his or her assignee. The fees in (1) and (2) of this
13  paragraph (h) shall be exempt from the posting
14  requirements of Section 21-360. The costs incurred in
15  causing notices to be served by a licensed or registered
16  private detective under Section 22-15, may not exceed the
17  amount that the sheriff would be authorized by law to
18  charge if those notices had been served by the sheriff.
19  (i) All fees paid for publication of notice of the tax
20  sale in accordance with Section 22-20.
21  (j) All sums paid to any county, city, village or
22  incorporated town for reimbursement under Section 22-35.
23  (k) All costs and expenses of receivership under
24  Section 21-410, to the extent that these costs and
25  expenses exceed any income from the property in question,
26  if the costs and expenditures have been approved by the

 

 

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1  court appointing the receiver and a certified copy of the
2  order or approval is filed and posted by the certificate
3  holder with the county clerk. Only actual costs expended
4  may be posted on the tax judgment, sale, redemption and
5  forfeiture record.
6  (Source: P.A. 101-659, eff. 3-23-21.)
7  (35 ILCS 200/21-370)
8  Sec. 21-370. Redemption of forfeited property. Except as
9  otherwise provided in Section 21-375, any property forfeited
10  to the county state may be redeemed or sold in the following
11  manner:
12  When property has been forfeited for delinquent general
13  taxes, the person desiring to redeem shall apply to the county
14  clerk who shall order the county collector to receive from the
15  person the amount of the forfeited general taxes, statutory
16  costs, interest prior to forfeiture, printer's fees due
17  thereon and, in addition, forfeiture interest at a rate of 12%
18  per year or fraction thereof. Upon presentation of the county
19  clerk's order to the county collector, the collector shall
20  receive the amount due on account of forfeited general taxes
21  and give the person duplicate receipts, setting forth a
22  description of the property and amount received. One of the
23  receipts shall be countersigned by the county clerk and, when
24  so countersigned, shall be evidence of the redemption of the
25  property. The receipt shall not be valid until it is

 

 

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1  countersigned by the county clerk. The other receipt shall be
2  filed by the county clerk in his or her office, and the clerk
3  shall make a proper entry of the redemption of the property on
4  the appropriate books in his or her office and charge the
5  amount of the redemption to the county collector.
6  In counties with 3,000,000 or more inhabitants, when
7  property has been forfeited because of the nonpayment of
8  delinquent special assessments, the county clerk shall collect
9  from the person desiring to redeem the amount due on the
10  delinquent special assessment, together with the interest,
11  costs and penalties fixed by law, and shall issue a receipt
12  therefor setting forth a description of the property and the
13  amount received. The receipt shall be evidence of the
14  redemption of the property therein described. In addition, the
15  city comptroller or other officer designated and authorized by
16  the city council, board of trustees or other governing body of
17  any municipal corporation which levied any special assessment
18  shall have power to collect the amounts due on properties
19  which have been forfeited, and the interest and penalties due
20  thereon, based upon an estimate of the cost of redemption
21  computed by the county clerk and at a rate to be fixed by the
22  city council, board of trustees or other governing body as to
23  the interest and penalties due thereon and shall issue a
24  receipt therefor. The person receiving the receipt shall file
25  with the county clerk the receipt of the municipal officer
26  that such special assessments and interest and penalties have

 

 

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1  been paid. Upon the presentation of the receipt the county
2  clerk shall issue to the person a certificate of cancellation
3  setting forth a description of the property, the special
4  assessment warrant and installment, and the amount received by
5  the municipal officer. The certificate of cancellation shall
6  be evidence of the redemption of the property therein
7  described. The city council, board of trustees, or other
8  governing body may authorize the municipal officer to waive
9  penalties for the first year in excess of 7%. The form of the
10  receipt of redemption for filing with the county clerk shall
11  be as prescribed by law.
12  In counties with less than 3,000,000 inhabitants, when
13  property has been forfeited in whole or in part for the
14  non-payment of delinquent special assessments, the person
15  desiring to redeem shall apply to the municipal collector who
16  shall receive the amount due on the delinquent special
17  assessment, together with the interest, costs and penalties
18  fixed by law, and issue a certificate therefor. The recipient
19  shall file the certificate of the municipal collector that the
20  special assessments and the costs, interest and penalties
21  thereon have been paid with the county clerk. The municipal
22  collector's certificate of payment shall be filed by the
23  county clerk in his or her office and the clerk shall make a
24  proper entry of the redemption on the books in his or her
25  office.
26  This Section 21-370 does not apply to any forfeiture that

 

 

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1  occurs on or after January 1, 2024.
2  (Source: P.A. 87-669; 88-455.)
3  (35 ILCS 200/21-385)
4  Sec. 21-385. Extension of period of redemption.
5  (a) For any tax certificates held by a county pursuant to
6  Section 21-90, the redemption period for each tax certificate
7  shall be extended by operation of law until the date
8  established by the county as the redemption deadline in a
9  petition for tax deed filed under Section 22-30. The
10  redemption deadline established in the petition shall be
11  identified in the notices provided under Sections 22-10
12  through 22-25 of this Code. After a redemption deadline is
13  established in the petition for tax deed, the county may
14  further extend the redemption deadline by filing with the
15  county clerk of the county in which the property is located a
16  written notice to that effect describing the property,
17  identifying the certificate number, and specifying the
18  extended period of redemption. Notwithstanding any expiration
19  of a prior redemption period, all tax certificates forfeited
20  to the county and held pursuant to Section 21-90 shall remain
21  enforceable by the county or its assignee, and redemption
22  shall be extended by operation of law until the date
23  established by the county as the redemption deadline in a
24  petition for tax deed filed under Section 22-30.
25  (b) Within 60 days of the date of assignment, assignees of

 

 

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

 

 

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

 

 

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1  certificate, such period not to exceed 36 months from the date
2  of the assignment to the collector. If the period of
3  redemption is extended, the purchaser or his or her assignee
4  must give the notices provided for in Section 22-10 at the
5  specified times prior to the expiration of the extended period
6  of redemption by causing a sheriff (or if he or she is
7  disqualified, a coroner) of the county in which the property,
8  or any part thereof, is located to serve the notices as
9  provided in Sections 22-15 and 22-20. The notices may also be
10  served as provided in Sections 22-15 and 22-20 by a special
11  process server appointed by the court under Section 22-15 and
12  as provided in Sections 22-15 and 22-20.
13  The changes made to this Section by this amendatory Act of
14  the 103rd General Assembly apply to matters concerning tax
15  certificates issued on or after January 1, 2024.
16  (Source: P.A. 100-890, eff. 1-1-19; 100-975, eff. 8-19-18;
17  101-81, eff. 7-12-19.)
18  (35 ILCS 200/21-400)
19  Sec. 21-400. Special assessments withdrawn or forfeited.
20  In counties with 3,000,000 or more inhabitants, the county
21  clerk, upon request of the city comptroller or other municipal
22  officer authorized by the city council or board of trustees of
23  any city, village or incorporated town to make such request,
24  shall issue to the city, village or incorporated town, a
25  certificate of withdrawal or forfeiture countersigned by the

 

 

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1  county collector for each property withdrawn or forfeited for
2  non-payment of any special assessment. The certificate of
3  withdrawal or forfeiture shall describe the property withdrawn
4  or forfeited, the date of the withdrawal or forfeiture, and
5  the amount of the special assessment, interest and costs.
6  (Source: P.A. 76-2254; 88-455.)
7  (35 ILCS 200/21-405)
8  Sec. 21-405. Special assessments withdrawn or forfeited.
9  When property has been forfeited for delinquent general
10  taxes or special assessments, a person desiring to purchase
11  the property shall make application to the county clerk. The
12  application shall be accompanied by a fee of $10 in counties
13  with 3,000,000 or more inhabitants and $5 in counties with
14  less than 3,000,000 inhabitants for each item on which
15  application is made. The county clerk shall promptly send
16  notice by registered or certified mail, return receipt
17  requested, to the party in whose name the general taxes were
18  last assessed or paid. The notice shall adequately describe
19  the property, shall state the name and address of the party in
20  whose name the general taxes were last assessed or paid, shall
21  recite that application has been made to purchase the property
22  for forfeited taxes or special assessments and that the
23  property will be sold unless redemption is made within 30 days
24  of the mailing of notice. For 30 days after the mailing, the
25  property may be redeemed under Section 21-370.

 

 

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1  If redemption is not made, the county clerk shall receive
2  from the purchaser the amount due on forfeited special
3  assessments, together with the interest, costs and penalties
4  thereon fixed by law, and shall issue an order to the county
5  collector directing him or her to receive from the purchaser
6  the amount of the forfeited general taxes, together with the
7  costs, interest, fees and forfeiture interest provided in
8  Section 21-370. In the order, the county clerk shall recite
9  the amounts received by him or her on account of forfeited
10  special assessments and shall direct the county collector to
11  issue a receipt in the form of a certificate of purchase. Upon
12  presentation of the order of the county clerk, the county
13  collector shall receive the amount due on account of forfeited
14  general taxes, and shall issue a receipt therefor in the form
15  of a certificate of purchase.
16  The certificate of purchase shall set forth a description
17  of the property, and the amount paid by the purchaser on
18  account of general taxes and special assessments, and shall be
19  countersigned by the county clerk. When so countersigned, the
20  certificate of purchase shall be evidence of the sale of the
21  property and of the receipt by the county collector of the
22  amounts ordered to be received by him or her by the county
23  clerk on account of general taxes, and evidence of receipt by
24  the county clerk of the amount received by him or her on
25  account of forfeited special assessments. A certificate of
26  purchase shall not be valid until it is countersigned by the

 

 

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1  county clerk. Upon countersigning the certificate, the county
2  clerk shall make a proper entry of the sale of the property on
3  the appropriate books, and charge the amount of the sale money
4  of forfeited general taxes to the collector.
5  Property purchased under this Section shall be subject to
6  redemption, notice, etc., the same as if sold under Section
7  21-110 through 21-120. Any special assessment which has been
8  withdrawn from collection by the municipality levying it shall
9  not be subject to sale, but the purchaser, prior to the entry
10  of any order for the issuance of a tax deed based on a sale
11  under this Section, shall pay to the officer entitled to
12  receive the amount due on all the withdrawn special
13  assessments. The purchaser may file his or her receipts with
14  the county clerk and have them posted on the tax judgment,
15  sale, redemption and forfeiture record at the same rate of
16  penalty and in the same manner as in the case of payment of
17  taxes and special assessments accruing after the sale, as
18  provided in Section 21-355.
19  This Section does not apply to any application or
20  forfeiture that occurs on or after January 1, 2024.
21  (Source: P.A. 87-669; 88-455.)
22  (35 ILCS 200/21-430)
23  Sec. 21-430. Partial settlement. In the event an owner or
24  party interested requests to make settlement on a part of the
25  property sold to a municipality, withdrawn from collection or

 

 

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1  forfeited to the county State for the non-payment of special
2  assessments, the municipal officer is hereby authorized to
3  accept the pro rata amount of any or all installments of the
4  special assessment. That amount shall be computed by the board
5  of local improvements, or other board or officer levying the
6  special assessment, together with interest, costs and
7  penalties as provided by law.
8  A petition containing the computation shall then be
9  presented by the municipality to the court wherein the
10  original assessment was confirmed. The petition shall bear the
11  same number and title as the original proceeding. At least 10
12  days before the date set for the hearing of the petition,
13  notices shall be sent by mail, postpaid, to each of the persons
14  who last paid the general taxes on the property originally
15  assessed. The notices shall contain the description of the
16  property as originally assessed, as it is to be divided, and
17  the division of the original assessment, or installments
18  thereof, together with interest, costs and penalties, showing
19  the amount to be charged against each part of the property of
20  land so divided, the date when the petition is to be heard, and
21  the date when objections thereto may be filed.
22  An affidavit by one of the members of the board of local
23  improvements, or other board or officer computing the
24  division, attesting to the mailing is prima facie evidence of
25  a compliance with this Section. The court shall proceed to
26  determine a fair and equitable division of the assessment, or

 

 

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1  any installment thereof, together with all interest, penalties
2  and costs. The court shall order the cancellation of the
3  certificate of sale, withdrawal or forfeiture on any part of
4  the property if settlement is made within 10 days from the date
5  of the court's order.
6  The county clerk may note on the certificate the partial
7  cancellation and shall issue a certificate of cancellation on
8  that part of the property and return the certificate to the
9  municipality. Where a certificate of forfeiture or withdrawal
10  has not been issued, the county clerk may accept the Receipt of
11  Deposit for Redemption, issued by the municipal officer, as
12  provided by law, and the clerk shall issue a certificate of
13  cancellation on that part of the property. He or she shall make
14  proper entry on his or her records showing the part of the
15  property on which settlement has been made and the amount due
16  on the balance.
17  (Source: P.A. 83-358; 88-455.)
18  (35 ILCS 200/22-5)
19  Sec. 22-5. Notice of sale and redemption rights. In order
20  to be entitled to a tax deed, within 4 months and 15 days after
21  any sale held under this Code, the purchaser or his or her
22  assignee, and the county for all forfeited certificates from
23  the annual sale, shall deliver to the county clerk a notice to
24  be given to the party in whose name the taxes are last assessed
25  as shown by the most recent tax collector's warrant books, in

 

 

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1  at least 10 point type in the following form completely filled
2  in:
3  TAKE NOTICE
4  County of ...............................................
5  Date Premises Sold or Forfeited ..........................
6  Certificate No. .........................................
7  Sold for General Taxes of (year) ........................
8  Sold for Special Assessment of (Municipality)
9  and special assessment number ...........................
10  Warrant No. ............... Inst. No. .................
11  THIS PROPERTY HAS BEEN SOLD FOR
12  DELINQUENT TAXES
13  Property Address (as identified on the most recent tax bill,
14  if available) Property located at .
15  Legal Description or Property Index No. .....................
16  .............................................................
17  .............................................................
18  This notice is to advise you that the above property has
19  been sold for delinquent taxes and that the period of
20  redemption from the sale will expire on .....................
21  This notice is also to advise you that a petition may will
22  be filed for a tax deed which will transfer title and the right
23  to possession of the above-referenced this property
24  ("Property") if redemption is not made on or before the
25  redemption deadline. .............................................................
26  To determine the redemption deadline and the total amount

 

 

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1  you must pay to redeem the sold taxes, you must immediately
2  contact the County Clerk at the address, phone number, or
3  email address below. Check with the County Clerk for the exact
4  amount you owe before redeeming. Payment must be made by
5  certified check, cashier's check, money order, or in cash to
6  the County Clerk.
7  At the date of this notice the total amount which you must
8  pay in order to redeem the above property is ................
9  YOU ARE URGED TO REDEEM IMMEDIATELY TO
10  PREVENT LOSS OF PROPERTY
11  Property sold under the Property Tax Code may be redeemed
12  by any owner or person holding an interest in the Property at
13  any time before the following deadlines (based on property
14  classification as of the Date of Sale):
15  You must redeem your taxes within one year of the Date of
16  Sale for the following classifications:
17  (1) vacant non-farm property;
18  (2) property containing an improvement consisting of a
19  structure or structures with 7 or more residential units;
20  and
21  (3) commercial or industrial property.
22  You must redeem your taxes within 2 1/2 years of the Date
23  of Sale for the following classifications:
24  (1) all residential property with less than 6 units;
25  and
26  (2) all other property not covered by the 1-year

 

 

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1  redemption period outlined above.
2  Redemption deadlines may have been extended by the
3  certificate holder or pursuant to Illinois law. To confirm the
4  redemption deadline, you must contact the County Clerk at the
5  address, telephone number, or email address below. Redemption
6  can be made at any time on or before .... by applying to the
7  County Clerk of .... County, Illinois at the Office of the
8  County Clerk in ...., Illinois. The address, telephone number,
9  and email address for the County Clerk is as follows:
10  The above amount is subject to increase at 6 month
11  intervals from the date of sale. Check with the county clerk as
12  to the exact amount you owe before redeeming. Payment must be
13  made by certified check, cashier's check, money order, or in
14  cash.
15  For further information contact the County Clerk
16  ADDRESS:............................
17  TELEPHONE AND/OR EMAIL ADDRESS:..........................
18  For further information about the redemption deadline,
19  redemption amount, or payment process, please contact the
20  County Clerk.
21  ...............................
22  Purchaser or Assignee
23  Dated (insert date).
24  Within 10 days after receipt of said notice, the county

 

 

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...............................

Purchaser or Assignee

 

Dated (insert date).

 


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1  clerk shall mail to the addresses supplied by the purchaser or
2  assignee, by registered or certified mail, copies of said
3  notice to the party in whose name the taxes are last assessed
4  as shown by the most recent tax collector's warrant books.
5  With the exception of a county or taxing district acquiring
6  certificates pursuant to Section 21-90 and 21-260, all
7  purchasers or assignees shall pay to the clerk postage plus
8  the sum of $10. The clerk shall write or stamp the date of
9  receiving the notices upon the copies of the notices, and
10  retain one copy.
11  With the exception of forfeited tax liens or certificates
12  held by the county pursuant to Section 21-90, all redemption
13  periods shall begin on the date of sale. For forfeited tax
14  liens or certificates held by the county pursuant to Section
15  21-90, the county may cure any defect in a notice, or failure
16  to send a notice as required by this Section, by delivering to
17  the county clerk a notice to be given to the party in whose
18  name the taxes are last assessed as shown by the most recent
19  tax collector's warrant books. The redemption period begins on
20  the date the county delivered the corrected notice to the
21  clerk, if such extension is otherwise permitted by law.
22  The changes to this Section made by this amendatory Act of
23  the 97th General Assembly apply only to tax sales that occur on
24  or after the effective date of this amendatory Act of the 97th
25  General Assembly.
26  The changes made to this Section by this amendatory Act of

 

 

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

 

 

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

 

 

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1  before ......................................................
2  This matter is set for hearing in the Circuit Court of this
3  county in ...., Illinois on .....
4  You may be present at this hearing but your right to redeem
5  will 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
9  applying to the County Clerk of ...., County, Illinois at the
10  Office of the County Clerk in ...., Illinois.
11  For further information contact the County Clerk
12  ADDRESS:....................
13  TELEPHONE AND/OR EMAIL ADDRESS:..................
14  ..........................
15  Purchaser or Assignee.
16  Dated (insert date).
17  In counties with 3,000,000 or more inhabitants, the notice
18  shall also state the address, room number, and time at which
19  the matter is set for hearing.
20  The changes to this Section made by Public Act 97-557
21  apply only to matters in which a petition for tax deed is filed
22  on or after July 1, 2012 (the effective date of Public Act
23  97-557).
24  The changes to this Section made by Public Act 102-1003

 

 

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..........................

Purchaser or Assignee. 

Dated (insert date). 


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1  this amendatory Act of the 102nd General Assembly apply to
2  matters in which a petition for tax deed is filed on or after
3  May 27, 2022 (the effective date of Public Act 102-1003) this
4  amendatory Act of the 102nd General Assembly. Failure of any
5  party or any public official to comply with the changes made to
6  this Section by Public Act 102-528 does not invalidate any tax
7  deed issued prior to May 27, 2022 (the effective date of Public
8  Act 102-1003) this amendatory Act of the 102nd General
9  Assembly.
10  The changes made to this Section by this amendatory Act of
11  the 103rd General Assembly apply to matters concerning tax
12  certificates issued on or after the effective date of this
13  amendatory Act of the 103rd General Assembly.
14  (Source: P.A. 102-528, eff. 1-1-22; 102-813, eff. 5-13-22;
15  102-1003, eff. 5-27-22; revised 9-1-22.)
16  (35 ILCS 200/22-15)
17  Sec. 22-15. Service of notice. The purchaser or his or her
18  assignee shall give the notice required by Section 22-10 by
19  causing it to be published in a newspaper as set forth in
20  Section 22-20. In addition, the notice shall be served upon
21  owners who reside on any part of the subject property by
22  leaving a copy of the notice with those owners personally. The
23  notice must be served by a sheriff (or if he or she is
24  disqualified, by a coroner) of the county in which the
25  property, or any part thereof, is located or, except in Cook

 

 

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1  County, by a person who is licensed or registered as a private
2  detective under the Private Detective, Private Alarm, Private
3  Security, Fingerprint Vendor, and Locksmith Act of 2004 upon
4  owners who reside on any part of the property sold by leaving a
5  copy of the notice with those owners personally.
6  In counties of 3,000,000 or more inhabitants, if the
7  notice required by Section 22-10 is to be served by the
8  sheriff, no sale in error may be declared pursuant to Section
9  22-50 or subparagraph (5) of subsection (a) of Section 21-310
10  based upon the sheriff's failure to serve the notice in
11  accordance with this Section unless the notice and service
12  list for the first service attempt is delivered by the
13  purchaser or assignee to the sheriff at least 5 months prior to
14  the expiration of the period of redemption. Purchasers or
15  assignees may request that the sheriff make additional service
16  attempts to the same entities and locations, and the sheriff
17  may make those additional attempts within the noticing period
18  established in Section 22-10, but the sheriff's failure to
19  make such additional service attempts is not grounds for a
20  sale in error under Section 22-50 or subparagraph (5) of
21  subsection (a) of Section 21-310.
22  In counties of 3,000,000 or more inhabitants, if the
23  purchaser or assignee requests that the sheriff make an
24  additional service attempt upon an entity or to a location
25  that was not included on the service list for the first
26  attempt, then the purchaser or assignee must deliver the

 

 

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1  notice and service list for the additional service attempt to
2  the sheriff at least 4 months before the expiration of the
3  period of redemption. If the purchaser or assignee delivers
4  the notice and service list for an additional service attempt
5  upon an entity or to a location that was not included on the
6  service list for the first attempt to the sheriff at least 4
7  months before the expiration of the period of redemption, then
8  the sheriff's failure to serve the notice in accordance with
9  this Section may be grounds for a sale in error under Section
10  22-50 but not under subparagraph (5) of subsection (a) of
11  Section 21-310. If the purchaser or assignee fails to deliver
12  the notice and service list for an additional service attempt
13  upon an entity or to a location that was not included on the
14  first service list to the sheriff at least 4 months prior to
15  the expiration of the period of redemption, then the sheriff's
16  failure to serve that additional notice in accordance with
17  this Section is not grounds for a sale in error under either
18  Section 22-50 or subparagraph (5) of subsection (a) of Section
19  21-310.
20  In counties of 3,000,000 or more inhabitants where a
21  taxing district is a petitioner for tax deed pursuant to
22  Section 21-90, in lieu of service by the sheriff or coroner the
23  notice may be served by a special process server appointed by
24  the circuit court as provided in this Section. The taxing
25  district may move prior to filing one or more petitions for tax
26  deed for appointment of such a special process server. The

 

 

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1  court, upon being satisfied that the person named in the
2  motion is at least 18 years of age and is capable of serving
3  notice as required under this Code, shall enter an order
4  appointing such person as a special process server for a
5  period of one year. The appointment may be renewed for
6  successive periods of one year each by motion and order, and a
7  copy of the original and any subsequent order shall be filed in
8  each tax deed case in which a notice is served by the appointed
9  person. Delivery of the notice to and service of the notice by
10  the special process server shall have the same force and
11  effect as its delivery to and service by the sheriff or
12  coroner.
13  The same form of notice shall also be served, in the manner
14  set forth under Sections 2-203, 2-204, 2-205, 2-205.1, and
15  2-211 of the Code of Civil Procedure, upon all other owners and
16  parties interested in the property, if upon diligent inquiry
17  they can be found in the county, and upon the occupants of the
18  property.
19  If the property sold has more than 4 dwellings or other
20  rental units, and has a managing agent or party who collects
21  rents, that person shall be deemed the occupant and shall be
22  served with notice instead of the occupants of the individual
23  units. If the property has no dwellings or rental units, but
24  economic or recreational activities are carried on therein,
25  the person directing such activities shall be deemed the
26  occupant. Holders of rights of entry and possibilities of

 

 

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1  reverter shall not be deemed parties interested in the
2  property.
3  When a party interested in the property is a trustee,
4  notice served upon the trustee shall be deemed to have been
5  served upon any beneficiary or note holder thereunder unless
6  the holder of the note is disclosed of record.
7  When a judgment is a lien upon the property sold, the
8  holder of the lien shall be served with notice if the name of
9  the judgment debtor as shown in the transcript, certified copy
10  or memorandum of judgment filed of record is identical, as to
11  given name and surname, with the name of the party interested
12  as it appears of record.
13  If any owner or party interested, upon diligent inquiry
14  and effort, cannot be found or served with notice in the county
15  as provided in this Section, and the person in actual
16  occupancy and possession is tenant to, or in possession under
17  the owners or the parties interested in the property, then
18  service of notice upon the tenant, occupant or person in
19  possession shall be deemed service upon the owners or parties
20  interested.
21  If any owner or party interested, upon diligent inquiry
22  and effort cannot be found or served with notice in the county,
23  then the person making the service shall cause a copy of the
24  notice to be sent by registered or certified mail, return
25  receipt requested, to that party at his or her residence, if
26  ascertainable.

 

 

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1  The changes to this Section made by Public Act 95-477
2  apply only to matters in which a petition for tax deed is filed
3  on or after June 1, 2008 (the effective date of Public Act
4  95-477).
5  (Source: P.A. 95-195, eff. 1-1-08; 95-477, eff. 6-1-08;
6  95-876, eff. 8-21-08.)
7  (35 ILCS 200/22-25)
8  Sec. 22-25. Mailed notice. In addition to the notice
9  required to be served not less than one month nor more than 6
10  months prior to the expiration of the period of redemption,
11  the purchaser or his or her assignee shall prepare and deliver
12  to the clerk of the Circuit Court of the county in which the
13  property is located, not more than 6 months and not less than 3
14  months 111 days prior to the expiration of the period of
15  redemption, the notice provided for in this Section, together
16  with the statutory costs for mailing the notice by certified
17  mail, return receipt requested. The form of notice to be
18  mailed by the clerk shall be identical in form to that provided
19  by Section 22-10 for service upon owners residing upon the
20  property sold, except that it shall bear the signature of the
21  clerk instead of the name of the purchaser or assignee and
22  shall designate the parties to whom it is to be mailed. The
23  clerk may furnish the form. The clerk shall mail the notices
24  delivered to him or her by certified mail, return receipt
25  requested, not less than 3 months prior to the expiration of

 

 

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1  the period of redemption. The certificate of the clerk that he
2  or she has mailed the notices, together with the return
3  receipts, shall be filed in and made a part of the court
4  record. The notices shall be mailed to the owners of the
5  property at their last known addresses, and to those persons
6  who are entitled to service of notice as occupants.
7  The changes to this Section made by Public Act 97-557 this
8  amendatory Act of the 97th General Assembly shall be construed
9  as being declaratory of existing law and not as a new
10  enactment.
11  The changes to this Section made by Public Act 102-1003
12  this amendatory Act of the 102nd General Assembly apply to
13  matters in which a petition for tax deed is filed on or after
14  May 27, 2022 (the effective date of Public Act 102-1003) this
15  amendatory Act of the 102nd General Assembly. Failure of any
16  party or any public official to comply with the changes made to
17  this Section by Public Act 102-528 does not invalidate any tax
18  deed issued prior to May 27, 2022 (the effective date of Public
19  Act 102-1003) this amendatory Act of the 102nd General
20  Assembly.
21  (Source: P.A. 102-528, eff. 1-1-22; 102-815, eff. 5-13-22;
22  102-1003, eff. 5-27-22; revised 8-12-22.)
23  (35 ILCS 200/22-30)
24  Sec. 22-30. Petition for deed. At any time within 6 months
25  but not less than 3 months prior to the expiration of the

 

 

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1  redemption period for property sold pursuant to judgment and
2  order of sale under Sections 21-110 through 21-120 or 21-260
3  or otherwise acquired by the county pursuant to Section 21-90,
4  the purchaser, or the agent pursuant to Section 21-90, or his
5  or her assignee may file a petition in the circuit court in the
6  same proceeding in which the judgment and order of sale were
7  entered, asking that the court direct the county clerk to
8  issue a tax deed if the property is not redeemed from the sale.
9  The petition shall be accompanied by the statutory filing fee.
10  Notice of filing the petition and a date for redemption,
11  after which the date on which the petitioner intends to apply
12  for an order to issue a tax on the petition that a deed if the
13  taxes are not be issued if the property is not redeemed, shall
14  be given to occupants, owners and persons interested in the
15  property as part of the notice provided in Sections 22-10
16  through 22-25, except that only one publication is required.
17  The county clerk shall be notified of the filing of the
18  petition and any person owning or interested in the property
19  may, if he or she desires, appear in the proceeding.
20  The changes to this Section made by this amendatory Act of
21  the 95th General Assembly apply only to matters in which a
22  petition for tax deed is filed on or after the effective date
23  of this amendatory Act of the 95th General Assembly.
24  (Source: P.A. 95-477, eff. 6-1-08.)
25  (35 ILCS 200/22-35)

 

 

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1  Sec. 22-35. Reimbursement of a county or municipality
2  before issuance of tax deed.  Except in any proceeding in which
3  the tax purchaser is a county acting as a trustee for taxing
4  districts as provided in Section 21-90, an order for the
5  issuance of a tax deed under this Code shall not be entered
6  affecting the title to or interest in any property in which a
7  county, city, village or incorporated town has an interest
8  under the police and welfare power by advancements made from
9  public funds, until the purchaser or assignee makes
10  reimbursement to the county, city, village or incorporated
11  town of the money so advanced or the county, city, village, or
12  town waives its lien on the property for the money so advanced.
13  In However, in lieu of reimbursing the county, city, village,
14  or town for any advancement of money that have not been waived
15  reimbursement or waiver, the purchaser or his or her assignee
16  may make application for and the court shall order that the tax
17  purchase be set aside as a sale in error. However, a A sale in
18  error may not be granted under this Section if:
19  (1) the lien has been released, satisfied, discharged,
20  or waived; or
21  (2) the following conditions apply:
22  (A) the county, city, village, or town does not
23  agree to release, discharge, or waive the lien;
24  (B) the aggregate total of all such liens recorded
25  against the property by the county, city, village, or
26  town is less than $5,000; and

 

 

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1  (C) the lien or liens secure money advanced by the
2  county, city, village, or town to abate conditions on
3  the property that are in violation of Section 11-20-7,
4  Section 11-20-12, or Section 11-20-13 of the Illinois
5  Municipal Code or any other applicable codes or
6  ordinances adopted by a county, city, village or town
7  pursuant to its emergency authority to abate neglected
8  weeds, grass, trees, bushes, garbage, debris, or
9  graffiti from property.
10  A filing or appearance fee shall not be required of a
11  county, city, village or incorporated town seeking to enforce
12  its claim under this Section in a tax deed proceeding.
13  (Source: P.A. 101-379, eff. 1-1-20.)
14  (35 ILCS 200/22-40)
15  Sec. 22-40. Issuance of deed; possession.
16  (a) To obtain an order for issuance of tax deed, the
17  petitioner must provide sufficient evidence that: If the
18  (1) the redemption period has expired expires and the
19  property has not been redeemed; and
20  (2) all taxes and special assessments which became due
21  and payable subsequent to the sale have been paid, unless
22  the county or its agent, as trustee pursuant to Section
23  21-90, is the petitioner; and
24  (3) all forfeitures and sales which occur subsequent
25  to the sale are paid or redeemed, unless the county or its

 

 

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1  agent, as trustee pursuant to Section 21-90, is the
2  petitioner; have been redeemed and
3  (4) the notices required by law have been given, and
4  all advancements of public funds under the police power
5  made by a county, city, village or town under Section
6  22-35 have been paid; and
7  (5) the petitioner has complied with all the
8  provisions of law entitling him or her to a deed.
9  Upon receipt of sufficient evidence of the requirements
10  under this subsection (a), the court shall find that the
11  petitioner complied with those requirements and shall enter an
12  order directing the county clerk, on the production of the tax
13  certificate and a certified copy of the order, to issue to the
14  purchaser or its assignee a tax deed. , the court shall so find
15  and shall enter an order directing the county clerk on the
16  production of the certificate of purchase and a certified copy
17  of the order, to issue to the purchaser or his or her assignee
18  a tax deed. The court shall insist on strict compliance with
19  Section 22-10 through 22-25. Prior to the entry of an order
20  directing the issuance of a tax deed, the petitioner shall
21  furnish the court with a report of proceedings of the evidence
22  received on the application for tax deed and the report of
23  proceedings shall be filed and made a part of the court record.
24  (b) Except as provided in subsection (e), if If taxes for
25  years prior to the year or years sold are or become delinquent
26  subsequent to the date of sale, the court shall find that the

 

 

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1  lien of those delinquent taxes has been or will be merged into
2  the tax deed grantee's title if the court determines that the
3  tax deed grantee or any prior holder of the certificate of
4  purchase, or any person or entity under common ownership or
5  control with any such grantee or prior holder of the
6  certificate of purchase, was at no time the holder of any
7  certificate of purchase for the years sought to be merged. If
8  delinquent taxes are merged into the tax deed pursuant to this
9  subsection, the court shall enter an order declaring which
10  specific taxes have been or will be merged into the tax deed
11  title and directing the county treasurer and county clerk to
12  reflect that declaration in the warrant and judgment records;
13  provided, that no such order shall be effective until a tax
14  deed has been issued and timely recorded. Nothing contained in
15  this Section shall relieve any owner liable for delinquent
16  property taxes under this Code from the payment of the taxes
17  that have been merged into the title upon issuance of the tax
18  deed.
19  (c) The county clerk is entitled to a fee of $10 in
20  counties of 3,000,000 or more inhabitants and $5 in counties
21  with less than 3,000,000 inhabitants for the issuance of the
22  tax deed, with the exception of deeds issued to the county
23  pursuant to its authority under Section 21-90. The clerk may
24  not include in a tax deed more than one property as listed,
25  assessed and sold in one description, except in cases where
26  several properties are owned by one person.

 

 

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1  Upon application the court shall, enter an order to place
2  the tax deed grantee or the grantee's successor in interest in
3  possession of the property and may enter orders and grant
4  relief as may be necessary or desirable to maintain the
5  grantee or the grantee's successor in interest in possession.
6  (d) The court shall retain jurisdiction to enter orders
7  pursuant to subsections (b) and (c) of this Section. This
8  amendatory Act of the 92nd General Assembly and this
9  amendatory Act of the 95th General Assembly shall be construed
10  as being declarative of existing law and not as a new
11  enactment.
12  (e) Prior to the issuance of any tax deed under this
13  Section, the petitioner must redeem all taxes and special
14  assessments on the property that are subject to a pending tax
15  petition filed by a county or its assignee pursuant to Section
16  21-90.
17  (f) If, for any reason, a purchaser fails to obtain an
18  order for tax deed within the required time period and no sale
19  in error was granted or redemption paid, then the certificate
20  shall be forfeited to the county, as trustee, pursuant to
21  Section 21-90.
22  (Source: P.A. 98-1162, eff. 6-1-15.)
23  (35 ILCS 200/22-60)
24  Sec. 22-60. Contents of deed; recording. Every tax deed
25  shall contain the full names and the true post office address

 

 

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1  and residence of grantee. A county receiving a tax deed
2  pursuant to Section 21-90 may designate a specific county
3  agency to be named as the deed grantee. It shall not be of any
4  force or effect, and the recipient shall not take title to the
5  property, until after the deed it has been recorded in the
6  office of the recorder.
7  (Source: P.A. 83-358; 88-455.)

 

 

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