Illinois 2023-2024 Regular Session

Illinois Senate Bill SB2020 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2020 Introduced 2/9/2023, by Sen. Ram Villivalam SYNOPSIS AS INTRODUCED: 35 ILCS 200/21-240 35 ILCS 200/21-310 35 ILCS 200/21-330 35 ILCS 200/22-35 35 ILCS 200/22-50 Amends the Property Tax Code. Makes various changes concerning sales in error. In provisions allowing a sale in error if the assessor, chief county assessment officer, board of review, board of appeals, or other county official has made an error, provides that the error must be material to the tax sale at issue and may not be an error in the description of the physical characteristics, location, or picture of the property. Removes provisions allowing a sale in error when a bankruptcy petition has been filed after the tax sale and before the issuance of the tax deed. Provides that, if the bankruptcy petition is filed prior to the tax sale, then a sale in error is allowed if the property is subject to an automatic stay and the stay is active on the date of the date of that sale. Provides that the $100 fee paid by a tax purchaser for a certificate of purchase is non-refundable. Makes other changes. LRB103 29196 HLH 55583 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2020 Introduced 2/9/2023, by Sen. Ram Villivalam SYNOPSIS AS INTRODUCED: 35 ILCS 200/21-240 35 ILCS 200/21-310 35 ILCS 200/21-330 35 ILCS 200/22-35 35 ILCS 200/22-50 35 ILCS 200/21-240 35 ILCS 200/21-310 35 ILCS 200/21-330 35 ILCS 200/22-35 35 ILCS 200/22-50 Amends the Property Tax Code. Makes various changes concerning sales in error. In provisions allowing a sale in error if the assessor, chief county assessment officer, board of review, board of appeals, or other county official has made an error, provides that the error must be material to the tax sale at issue and may not be an error in the description of the physical characteristics, location, or picture of the property. Removes provisions allowing a sale in error when a bankruptcy petition has been filed after the tax sale and before the issuance of the tax deed. Provides that, if the bankruptcy petition is filed prior to the tax sale, then a sale in error is allowed if the property is subject to an automatic stay and the stay is active on the date of the date of that sale. Provides that the $100 fee paid by a tax purchaser for a certificate of purchase is non-refundable. Makes other changes. LRB103 29196 HLH 55583 b LRB103 29196 HLH 55583 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2020 Introduced 2/9/2023, by Sen. Ram Villivalam SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/21-240 35 ILCS 200/21-310 35 ILCS 200/21-330 35 ILCS 200/22-35 35 ILCS 200/22-50 35 ILCS 200/21-240 35 ILCS 200/21-310 35 ILCS 200/21-330 35 ILCS 200/22-35 35 ILCS 200/22-50
4	4	35 ILCS 200/21-240
5	5	35 ILCS 200/21-310
6	6	35 ILCS 200/21-330
7	7	35 ILCS 200/22-35
8	8	35 ILCS 200/22-50
9	9	Amends the Property Tax Code. Makes various changes concerning sales in error. In provisions allowing a sale in error if the assessor, chief county assessment officer, board of review, board of appeals, or other county official has made an error, provides that the error must be material to the tax sale at issue and may not be an error in the description of the physical characteristics, location, or picture of the property. Removes provisions allowing a sale in error when a bankruptcy petition has been filed after the tax sale and before the issuance of the tax deed. Provides that, if the bankruptcy petition is filed prior to the tax sale, then a sale in error is allowed if the property is subject to an automatic stay and the stay is active on the date of the date of that sale. Provides that the $100 fee paid by a tax purchaser for a certificate of purchase is non-refundable. Makes other changes.
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12	12	A BILL FOR
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14	14	SB2020 LRB103 29196 HLH 55583 b
15	15	1 AN ACT concerning revenue.
16	16	2 Be it enacted by the People of the State of Illinois,
17	17	3 represented in the General Assembly:
18	18	4 Section 5. The Property Tax Code is amended by changing
19	19	5 Sections 21-240, 21-310, 21-330, 22-35, and 22-50 as follows:
20	20	6 (35 ILCS 200/21-240)
21	21	7 Sec. 21-240. Payment for property purchased at tax sale;
22	22	8 reoffering for sale. Except as otherwise provided below, the
23	23	9 person purchasing any property, or any part thereof, shall be
24	24	10 liable to the county for the amount due and shall forthwith pay
25	25	11 to the county collector the amount charged on the property.
26	26	12 Upon failure to do so, the amount due shall be recoverable in a
27	27	13 civil action brought in the name of the People of the State of
28	28	14 Illinois in any court of competent jurisdiction. The person so
29	29	15 purchasing shall be relieved of liability only by payment of
30	30	16 the amount due together with interest and costs thereon, or if
31	31	17 the property is reoffered at the sale, purchased and paid for.
32	32	18 Reoffering of the property for sale shall be at the discretion
33	33	19 of the collector. The sale shall not be closed until payment is
34	34	20 made or the property again offered for sale. In counties with
35	35	21 3,000,000 or more inhabitants, only the taxes, special
36	36	22 assessments, interest and costs as advertised in the sale
37	37	23 shall be required to be paid forthwith. The general taxes
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41	41	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2020 Introduced 2/9/2023, by Sen. Ram Villivalam SYNOPSIS AS INTRODUCED:
42	42	35 ILCS 200/21-240 35 ILCS 200/21-310 35 ILCS 200/21-330 35 ILCS 200/22-35 35 ILCS 200/22-50 35 ILCS 200/21-240 35 ILCS 200/21-310 35 ILCS 200/21-330 35 ILCS 200/22-35 35 ILCS 200/22-50
43	43	35 ILCS 200/21-240
44	44	35 ILCS 200/21-310
45	45	35 ILCS 200/21-330
46	46	35 ILCS 200/22-35
47	47	35 ILCS 200/22-50
48	48	Amends the Property Tax Code. Makes various changes concerning sales in error. In provisions allowing a sale in error if the assessor, chief county assessment officer, board of review, board of appeals, or other county official has made an error, provides that the error must be material to the tax sale at issue and may not be an error in the description of the physical characteristics, location, or picture of the property. Removes provisions allowing a sale in error when a bankruptcy petition has been filed after the tax sale and before the issuance of the tax deed. Provides that, if the bankruptcy petition is filed prior to the tax sale, then a sale in error is allowed if the property is subject to an automatic stay and the stay is active on the date of the date of that sale. Provides that the $100 fee paid by a tax purchaser for a certificate of purchase is non-refundable. Makes other changes.
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51	51	A BILL FOR
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57	57	35 ILCS 200/21-240
58	58	35 ILCS 200/21-310
59	59	35 ILCS 200/21-330
60	60	35 ILCS 200/22-35
61	61	35 ILCS 200/22-50
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80	80	1 charged on the land remaining due and unpaid, including
81	81	2 amounts subject to certificates of error, not included in the
82	82	3 advertisement, shall be paid by the purchaser within 10 days
83	83	4 after the sale, except that upon payment of the fee provided by
84	84	5 law to the County Clerk (which fee shall be deemed part of the
85	85	6 costs of sale) the purchaser may make written application,
86	86	7 within the 10 day period, to the county clerk for a statement
87	87	8 of all taxes, interest and costs due and an estimate of the
88	88	9 cost of redemption of all forfeited general taxes, which were
89	89	10 not included in the advertisement. After obtaining such
90	90	11 statement and estimate and an order on the county collector to
91	91	12 receive the amount of forfeited general taxes, if any, the
92	92	13 purchaser shall pay to the county collector all the remaining
93	93	14 taxes, interest and costs, and the amount necessary to redeem
94	94	15 the forfeited general taxes. The county collector shall issue
95	95	16 the purchaser a receipt therefor. Any delay in providing the
96	96	17 statement or in accepting payment, and delivering receipt
97	97	18 therefor, shall not be counted as a part of the 10 days. When
98	98	19 the receipt of the collector is issued, a copy shall be filed
99	99	20 with the county clerk and the county clerk shall include the
100	100	21 amount shown in such receipt in the amount of the purchase
101	101	22 price of the property in the certificate of purchase. The
102	102	23 purchaser then shall be entitled to a certificate of purchase.
103	103	24 If a purchaser fails to complete his or her purchase as
104	104	25 provided in this Section, the purchase shall become void, and
105	105	26 be of no effect, but the collector shall not refund the amount
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116	116	1 paid in cash at the time of the sale, except in cases of sale
117	117	2 in error under subsection (a) of Section 21-310. That amount
118	118	3 shall be treated as a payment and distributed to the taxing
119	119	4 bodies as other collections are distributed. The lien for
120	120	5 taxes for the amount paid shall remain on the property, in
121	121	6 favor of the purchaser, his or her heirs or assigns, until paid
122	122	7 with 5% interest per year on that amount from the date the
123	123	8 purchaser paid it. The amount and fact of such ineffective
124	124	9 purchase shall be entered in the tax judgment, sale,
125	125	10 redemption and forfeiture record opposite the property upon
126	126	11 which the lien remains. No redemption shall be made without
127	127	12 payment of this amount for the benefit of the purchaser, and no
128	128	13 future sale of the property shall be made except subject to the
129	129	14 lien of such purchaser. This section shall not apply to any
130	130	15 purchase by any city, village or incorporated town in default
131	131	16 of other bidders at any sale for delinquent special
132	132	17 assessments.
133	133	18 (Source: P.A. 84-1308; 88-455.)
134	134	19 (35 ILCS 200/21-310)
135	135	20 Sec. 21-310. Sales in error.
136	136	21 (a) When, upon application of the county collector, the
137	137	22 owner of the certificate of purchase, or a municipality which
138	138	23 owns or has owned the property ordered sold, it appears to the
139	139	24 satisfaction of the court which ordered the property sold that
140	140	25 any of the following subsections are applicable, the court
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151	151	1 shall declare the sale to be a sale in error:
152	152	2 (1) the property was not subject to taxation, or all
153	153	3 or any part of the lien of taxes sold has become null and
154	154	4 void pursuant to Section 21-95 or unenforceable pursuant
155	155	5 to subsection (c) of Section 18-250 or subsection (b) of
156	156	6 Section 22-40; ,
157	157	7 (2) the taxes or special assessments had been paid
158	158	8 prior to the sale of the property; ,
159	159	9 (3) there is a double assessment; ,
160	160	10 (4) the description is void for uncertainty; ,
161	161	11 (5) the assessor, chief county assessment officer,
162	162	12 board of review, board of appeals, or other county
163	163	13 official has made an error material to the tax sale at
164	164	14 issue (other than an error of judgment as to the value of
165	165	15 any property or an error in the description of the
166	166	16 physical characteristics, location, or picture of the
167	167	17 property); ,
168	168	18 (5.5) the owner of the homestead property had tendered
169	169	19 timely and full payment to the county collector that the
170	170	20 owner reasonably believed was due and owing on the
171	171	21 homestead property, and the county collector did not apply
172	172	22 the payment to the homestead property; provided that this
173	173	23 provision applies only to homeowners, not their agents or
174	174	24 third-party payors; ,
175	175	25 (6) prior to the tax sale a voluntary or involuntary
176	176	26 petition has been filed by or against the legal or
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187	187	1 beneficial owner of the property requesting relief under
188	188	2 the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13, the
189	189	3 property is subject to an automatic stay pursuant to that
190	190	4 petition, and that stay is active on the date of the date
191	191	5 of that sale;
192	192	6 (7) the property is owned by the United States, the
193	193	7 State of Illinois, a municipality, or a taxing district; ,
194	194	8 or
195	195	9 (8) the owner of the property is a reservist or
196	196	10 guardsperson who is granted an extension of his or her due
197	197	11 date under Sections 21-15, 21-20, and 21-25 of this Act.
198	198	12 (b) When, upon application of the owner of the certificate
199	199	13 of purchase only, it appears to the satisfaction of the court
200	200	14 which ordered the property sold that any of the following
201	201	15 subsections are applicable, the court shall declare the sale
202	202	16 to be a sale in error:
203	203	17 (1) (Blank). A voluntary or involuntary petition under
204	204	18 the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has
205	205	19 been filed subsequent to the tax sale and prior to the
206	206	20 issuance of the tax deed.
207	207	21 (2) The improvements upon the property sold have been
208	208	22 substantially destroyed or rendered uninhabitable or
209	209	23 otherwise unfit for occupancy subsequent to the tax sale
210	210	24 and prior to the issuance of the tax deed; however, if the
211	211	25 court declares a sale in error under this paragraph (2),
212	212	26 the court may order the holder of the certificate of
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223	223	1 purchase to assign the certificate to the county collector
224	224	2 if requested by the county collector. The county collector
225	225	3 may, upon request of the county, as trustee, or upon
226	226	4 request of a taxing district having an interest in the
227	227	5 taxes sold, further assign any certificate of purchase
228	228	6 received pursuant to this paragraph (2) to the county
229	229	7 acting as trustee for taxing districts pursuant to Section
230	230	8 21-90 of this Code or to the taxing district having an
231	231	9 interest in the taxes sold.
232	232	10 (3) There is an interest held by the United States in
233	233	11 the property sold which could not be extinguished by the
234	234	12 tax deed.
235	235	13 (4) The real property contains a hazardous substance,
236	236	14 hazardous waste, or underground storage tank that would
237	237	15 require cleanup or other removal under any federal, State,
238	238	16 or local law, ordinance, or regulation, only if the tax
239	239	17 purchaser purchased the property without actual knowledge
240	240	18 of the hazardous substance, hazardous waste, or
241	241	19 underground storage tank. This paragraph (4) applies only
242	242	20 if the owner of the certificate of purchase has made
243	243	21 application for a sale in error at any time before the
244	244	22 issuance of a tax deed. If the court declares a sale in
245	245	23 error under this paragraph (4), the court may order the
246	246	24 holder of the certificate of purchase to assign the
247	247	25 certificate to the county collector if requested by the
248	248	26 county collector. The county collector may, upon request
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259	259	1 of the county, as trustee, or upon request of a taxing
260	260	2 district having an interest in the taxes sold, further
261	261	3 assign any certificate of purchase received pursuant to
262	262	4 this paragraph (4) to the county acting as trustee for
263	263	5 taxing districts pursuant to Section 21-90 of this Code or
264	264	6 to the taxing district having an interest in the taxes
265	265	7 sold.
266	266	8 Whenever a court declares a sale in error under this
267	267	9 subsection (b), the court shall promptly notify the county
268	268	10 collector in writing. Every such declaration pursuant to any
269	269	11 provision of this subsection (b) shall be made within the
270	270	12 proceeding in which the tax sale was authorized.
271	271	13 (c) When the county collector discovers, prior to the
272	272	14 expiration of the period of redemption, that a tax sale should
273	273	15 not have occurred for one or more of the reasons set forth in
274	274	16 subdivision (a)(1), (a)(2), (a)(6), or (a)(7) of this Section,
275	275	17 the county collector shall notify the last known owner of the
276	276	18 certificate of purchase by certified and regular mail, or
277	277	19 other means reasonably calculated to provide actual notice,
278	278	20 that the county collector intends to declare an administrative
279	279	21 sale in error and of the reasons therefor, including
280	280	22 documentation sufficient to establish the reason why the sale
281	281	23 should not have occurred. The owner of the certificate of
282	282	24 purchase may object in writing within 28 days after the date of
283	283	25 the mailing by the county collector. If an objection is filed,
284	284	26 the county collector shall not administratively declare a sale
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295	295	1 in error, but may apply to the circuit court for a sale in
296	296	2 error as provided in subsection (a) of this Section. Thirty
297	297	3 days following the receipt of notice by the last known owner of
298	298	4 the certificate of purchase, or within a reasonable time
299	299	5 thereafter, the county collector shall make a written
300	300	6 declaration, based upon clear and convincing evidence, that
301	301	7 the taxes were sold in error and shall deliver a copy thereof
302	302	8 to the county clerk within 30 days after the date the
303	303	9 declaration is made for entry in the tax judgment, sale,
304	304	10 redemption, and forfeiture record pursuant to subsection (d)
305	305	11 of this Section. The county collector shall promptly notify
306	306	12 the last known owner of the certificate of purchase of the
307	307	13 declaration by regular mail and shall promptly pay the amount
308	308	14 of the tax sale, together with interest and costs as provided
309	309	15 in Section 21-315, upon surrender of the original certificate
310	310	16 of purchase.
311	311	17 (d) If a sale is declared to be a sale in error, the county
312	312	18 clerk shall make entry in the tax judgment, sale, redemption
313	313	19 and forfeiture record, that the property was erroneously sold,
314	314	20 and the county collector shall, on demand of the owner of the
315	315	21 certificate of purchase, refund the amount paid, except for
316	316	22 the nonrefundable $80 fee paid, pursuant to Section 21-295,
317	317	23 for each item purchased at the tax sale, pay any interest and
318	318	24 costs as may be ordered under Sections 21-315 through 21-335,
319	319	25 and cancel the certificate so far as it relates to the
320	320	26 property. The county collector shall deduct from the accounts
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331	331	1 of the appropriate taxing bodies their pro rata amounts paid.
332	332	2 Alternatively, for sales in error declared under subsection
333	333	3 (b)(2) or (b)(4), the county collector may request the circuit
334	334	4 court to direct the county clerk to record any assignment of
335	335	5 the tax certificate to or from the county collector without
336	336	6 charging a fee for the assignment. The owner of the
337	337	7 certificate of purchase shall receive all statutory refunds
338	338	8 and payments. The county collector shall deduct costs and
339	339	9 payments in the same manner as if a sale in error had occurred.
340	340	10 (Source: P.A. 100-890, eff. 1-1-19; 101-379, eff. 1-1-20;
341	341	11 101-659, eff. 3-23-21.)
342	342	12 (35 ILCS 200/21-330)
343	343	13 Sec. 21-330. Fund for payment of interest. In all counties
344	344	14 of less than 3,000,000 inhabitants, the county board, by
345	345	15 resolution, may impose a fee for payment of interest and
346	346	16 costs. Each person purchasing any property at a sale under
347	347	17 this Code shall pay to the county collector, prior to the
348	348	18 issuance of any certificate of purchase, a fee of up to $60 for
349	349	19 each item purchased. Each person purchasing any property at a
350	350	20 sale held under this Code in a county with 3,000,000 or more
351	351	21 inhabitants shall pay to the county collector, prior to the
352	352	22 issuance of any certificate of purchase, a nonrefundable fee
353	353	23 of $100 for each item purchased. That amount shall be included
354	354	24 in the price paid for the certificate of purchase and the
355	355	25 amount required to redeem under Section 21-355.
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366	366	1 All sums of money received under this Section shall be
367	367	2 paid by the collector to the county treasurer of the county in
368	368	3 which the property is situated for deposit into a special
369	369	4 fund. It shall be the duty of the county treasurer, as trustee
370	370	5 of the fund, to invest the principal and income of the fund
371	371	6 from time to time, if not immediately required for payments
372	372	7 under this Section, in investments as are authorized by
373	373	8 Sections 3-10009 and 3-11002 of the Counties Code. The fund
374	374	9 shall be held to pay interest and costs by the county treasurer
375	375	10 as trustee of the fund. No payment shall be made from the fund
376	376	11 except by order of the court declaring a sale in error under
377	377	12 Section 21-310, 22-35, or 22-50 or by declaration of the
378	378	13 county collector under subsection (c) of Section 21-310. Any
379	379	14 moneys accumulated in the fund by the county treasurer in
380	380	15 excess of (i) $100,000 in counties with 250,000 or less
381	381	16 inhabitants or (ii) $500,000 in counties with more than
382	382	17 250,000 inhabitants shall be paid each year prior to the
383	383	18 commencement of the annual tax sale, first to satisfy any
384	384	19 existing unpaid judgments entered pursuant to Section 21-295,
385	385	20 and any funds remaining thereafter shall be paid to the
386	386	21 general fund of the county.
387	387	22 (Source: P.A. 100-1070, eff. 1-1-19.)
388	388	23 (35 ILCS 200/22-35)
389	389	24 Sec. 22-35. Reimbursement of a county or municipality
390	390	25 before issuance of tax deed. Except in any proceeding in which
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401	401	1 the tax purchaser is a county acting as a trustee for taxing
402	402	2 districts as provided in Section 21-90, an order for the
403	403	3 issuance of a tax deed under this Code shall not be entered
404	404	4 affecting the title to or interest in any property in which a
405	405	5 county, city, village or incorporated town has an interest
406	406	6 under the police and welfare power by advancements made from
407	407	7 public funds, until the purchaser or assignee makes
408	408	8 reimbursement to the county, city, village or incorporated
409	409	9 town of the money so advanced or the county, city, village, or
410	410	10 town waives its lien on the property for the money so advanced.
411	411	11 However, in lieu of reimbursement or waiver, the purchaser or
412	412	12 his or her assignee may make application for and the court
413	413	13 shall order that the tax purchase be set aside as a sale in
414	414	14 error, except in cases where the tax purchaser holds a lien
415	415	15 that shall remain on the property until paid with 5% interest
416	416	16 per year as provided in Section 21-240. A sale in error may not
417	417	17 be granted under this Section if the lien has been released,
418	418	18 satisfied, discharged, or waived. A filing or appearance fee
419	419	19 shall not be required of a county, city, village or
420	420	20 incorporated town seeking to enforce its claim under this
421	421	21 Section in a tax deed proceeding.
422	422	22 (Source: P.A. 101-379, eff. 1-1-20.)
423	423	23 (35 ILCS 200/22-50)
424	424	24 Sec. 22-50. Denial of deed. If the court refuses to enter
425	425	25 an order directing the county clerk to execute and deliver the
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436	436	1 tax deed, because of the failure of the purchaser to fulfill
437	437	2 any of the above provisions, and if the purchaser, or his or
438	438	3 her assignee has made a bona fide attempt to comply with the
439	439	4 statutory requirements for the issuance of the tax deed, then
440	440	5 upon application of the owner of the certificate of purchase
441	441	6 the court shall declare the sale to be a sale in error, unless
442	442	7 the purchaser failed to comply with any of the above
443	443	8 provisions for obtaining a tax deed because the purchaser made
444	444	9 a reasonably avoidable error.
445	445	10 (Source: P.A. 92-224, eff. 1-1-02.)
446	446
447	447
448	448
449	449
450	450
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