Illinois 2025-2026 Regular Session

Illinois House Bill HB3690 Compare Versions

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

Old	New	Differences
1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3690 Introduced , by Rep. Steven Reick SYNOPSIS AS INTRODUCED: 35 ILCS 200/21-20535 ILCS 200/21-355 Amends the Property Tax Code. In provisions concerning tax sales, provides that, for tax certificates sold after January 1, 2026, the accrued interest penalty is 0.75% of the certificate amount per month in counties with more than 3,000,000 inhabitants and 1.25% of the certificate amount per month in counties with 3,000,000 inhabitants or less. Makes conforming changes. Changes a fee to $350 (instead of $35) if a petition for tax deed has been filed and a fee to $40 (instead of $4) if a specified notice has been filed. Provides that, for any tax sale, either the collector shall employ an automated bidding system that is programmed to accept the winning bidder at random (instead of the lowest redemption price bid by an eligible tax purchaser, subject to certain limitations) or all tax sales shall be digitally recorded with video and audio. Provides that each county collector in a county with 100,000 (instead of 275,000) or more inhabitants shall adopt a single bidder rule sufficient to prohibit a tax purchaser from registering more than one related bidding entity at the tax sale. LRB104 10918 HLH 22328 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3690 Introduced , by Rep. Steven Reick SYNOPSIS AS INTRODUCED: 35 ILCS 200/21-20535 ILCS 200/21-355 35 ILCS 200/21-205 35 ILCS 200/21-355 Amends the Property Tax Code. In provisions concerning tax sales, provides that, for tax certificates sold after January 1, 2026, the accrued interest penalty is 0.75% of the certificate amount per month in counties with more than 3,000,000 inhabitants and 1.25% of the certificate amount per month in counties with 3,000,000 inhabitants or less. Makes conforming changes. Changes a fee to $350 (instead of $35) if a petition for tax deed has been filed and a fee to $40 (instead of $4) if a specified notice has been filed. Provides that, for any tax sale, either the collector shall employ an automated bidding system that is programmed to accept the winning bidder at random (instead of the lowest redemption price bid by an eligible tax purchaser, subject to certain limitations) or all tax sales shall be digitally recorded with video and audio. Provides that each county collector in a county with 100,000 (instead of 275,000) or more inhabitants shall adopt a single bidder rule sufficient to prohibit a tax purchaser from registering more than one related bidding entity at the tax sale. LRB104 10918 HLH 22328 b LRB104 10918 HLH 22328 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3690 Introduced , by Rep. Steven Reick SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/21-20535 ILCS 200/21-355 35 ILCS 200/21-205 35 ILCS 200/21-355
4	4	35 ILCS 200/21-205
5	5	35 ILCS 200/21-355
6	6	Amends the Property Tax Code. In provisions concerning tax sales, provides that, for tax certificates sold after January 1, 2026, the accrued interest penalty is 0.75% of the certificate amount per month in counties with more than 3,000,000 inhabitants and 1.25% of the certificate amount per month in counties with 3,000,000 inhabitants or less. Makes conforming changes. Changes a fee to $350 (instead of $35) if a petition for tax deed has been filed and a fee to $40 (instead of $4) if a specified notice has been filed. Provides that, for any tax sale, either the collector shall employ an automated bidding system that is programmed to accept the winning bidder at random (instead of the lowest redemption price bid by an eligible tax purchaser, subject to certain limitations) or all tax sales shall be digitally recorded with video and audio. Provides that each county collector in a county with 100,000 (instead of 275,000) or more inhabitants shall adopt a single bidder rule sufficient to prohibit a tax purchaser from registering more than one related bidding entity at the tax sale.
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12	12	1 AN ACT concerning revenue.
13	13	2 Be it enacted by the People of the State of Illinois,
14	14	3 represented in the General Assembly:
15	15	4 Section 5. The Property Tax Code is amended by changing
16	16	5 Sections 21-205 and 21-355 as follows:
17	17	6 (35 ILCS 200/21-205)
18	18	7 Sec. 21-205. Tax sale procedures.
19	19	8 (a) The collector, in person or by deputy, shall attend,
20	20	9 on the day and in the place specified in the notice for the
21	21	10 sale of property for taxes, and shall, between 9:00 a.m. and
22	22	11 4:00 p.m., or later at the collector's discretion, proceed to
23	23	12 offer for sale, separately and in consecutive order, all
24	24	13 property in the list on which the taxes, special assessments,
25	25	14 interest or costs have not been paid. However, in any county
26	26	15 with 3,000,000 or more inhabitants, the offer for sale shall
27	27	16 be made between 8:00 a.m. and 8:00 p.m. The collector's office
28	28	17 shall be kept open during all hours in which the sale is in
29	29	18 progress. The sale shall be continued from day to day, until
30	30	19 all property in the delinquent list has been offered for sale.
31	31	20 However, any city, village or incorporated town interested in
32	32	21 the collection of any tax or special assessment, may, in
33	33	22 default of bidders, withdraw from collection the special
34	34	23 assessment levied against any property by the corporate
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38	38	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB3690 Introduced , by Rep. Steven Reick SYNOPSIS AS INTRODUCED:
39	39	35 ILCS 200/21-20535 ILCS 200/21-355 35 ILCS 200/21-205 35 ILCS 200/21-355
40	40	35 ILCS 200/21-205
41	41	35 ILCS 200/21-355
42	42	Amends the Property Tax Code. In provisions concerning tax sales, provides that, for tax certificates sold after January 1, 2026, the accrued interest penalty is 0.75% of the certificate amount per month in counties with more than 3,000,000 inhabitants and 1.25% of the certificate amount per month in counties with 3,000,000 inhabitants or less. Makes conforming changes. Changes a fee to $350 (instead of $35) if a petition for tax deed has been filed and a fee to $40 (instead of $4) if a specified notice has been filed. Provides that, for any tax sale, either the collector shall employ an automated bidding system that is programmed to accept the winning bidder at random (instead of the lowest redemption price bid by an eligible tax purchaser, subject to certain limitations) or all tax sales shall be digitally recorded with video and audio. Provides that each county collector in a county with 100,000 (instead of 275,000) or more inhabitants shall adopt a single bidder rule sufficient to prohibit a tax purchaser from registering more than one related bidding entity at the tax sale.
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71	71	1 authorities of the city, village or incorporated town. In case
72	72	2 of a withdrawal, there shall be no sale of that property on
73	73	3 account of the delinquent special assessment thereon.
74	74	4 (b) For Until January 1, 2013, in every sale of property
75	75	5 pursuant to the provisions of this Code, the collector may
76	76	6 employ any automated means that the collector deems
77	77	7 appropriate. Beginning on January 1, 2013, either (i) the
78	78	8 collector shall employ an automated bidding system that is
79	79	9 programmed to accept the winning bidder at random the lowest
80	80	10 redemption price bid by an eligible tax purchaser, subject to
81	81	11 the penalty percentage limitation set forth in Section 21-215,
82	82	12 or (ii) all tax sales shall be digitally recorded with video
83	83	13 and audio. All bidders are required to personally attend the
84	84	14 sale and, if automated means are used, all hardware and
85	85	15 software used with respect to those automated means must be
86	86	16 certified by the Department and re-certified by the Department
87	87	17 every 5 years. If the tax sales are digitally recorded and no
88	88	18 automated bidding system is used, then the recordings shall be
89	89	19 maintained by the collector for a period of at least 3 years
90	90	20 from the date of the tax sale. The changes made by this
91	91	21 amendatory Act of the 94th General Assembly are declarative of
92	92	22 existing law.
93	93	23 (b-5) Each For any annual tax sale conducted on or after
94	94	24 the effective date of this amendatory Act of the 102nd General
95	95	25 Assembly, each county collector in a county with 100,000
96	96	26 275,000 or more inhabitants shall adopt a single bidder rule
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107	107	1 sufficient to prohibit a tax purchaser from registering more
108	108	2 than one related bidding entity at the tax sale. The corporate
109	109	3 authorities in any county with less than 100,000 275,000
110	110	4 inhabitants may, by ordinance, allow the county collector of
111	111	5 that county to adopt such a single bidder rule. In any county
112	112	6 that has adopted a single bidder rule under this subsection
113	113	7 (b-5), the county treasurer shall include a representation and
114	114	8 warranty form in each registration package attesting to
115	115	9 compliance with the single bidder rule, except that the county
116	116	10 may, by ordinance, opt out of this representation and warranty
117	117	11 form requirement. A single bidder rule under this subsection
118	118	12 may be in the following form:
119	119	13 (1) A registered tax buying entity (principal) may
120	120	14 only have one registered buyer at the tax sale and may not
121	121	15 have a related bidding entity directly or indirectly
122	122	16 register as a buyer or participate in the tax sale. A
123	123	17 registered tax buying entity may not engage in any
124	124	18 multiple bidding strategy for the purpose of having more
125	125	19 than one related bidding entity submit bids at the tax
126	126	20 sale.
127	127	21 (2) A related bidding entity is defined as any
128	128	22 individual, corporation, partnership, joint venture,
129	129	23 limited liability company, business organization, or other
130	130	24 entity that has a shareholder, partner, principal,
131	131	25 officer, general partner, or other person or entity having
132	132	26 (i) an ownership interest in a bidding entity in common
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143	143	1 with any other registered participant in the tax sale or
144	144	2 (ii) a common guarantor in connection with a source of
145	145	3 financing with any other registered participant in the tax
146	146	4 sale. The determination of whether registered entities are
147	147	5 related so as to prohibit those entities from submitting
148	148	6 duplicate bids in violation of the single bidder rule is
149	149	7 at the sole and exclusive discretion of the county
150	150	8 treasurer or his or her designated representatives.
151	151	9 (c) County collectors may, when applicable, eject tax
152	152	10 bidders who disrupt the tax sale or use illegal bid practices.
153	153	11 (Source: P.A. 102-519, eff. 8-20-21.)
154	154	12 (35 ILCS 200/21-355)
155	155	13 Sec. 21-355. Amount of redemption. Any person desiring to
156	156	14 redeem shall deposit an amount specified in this Section with
157	157	15 the county clerk of the county in which the property is
158	158	16 situated, in legal money of the United States, or by cashier's
159	159	17 check, certified check, post office money order or money order
160	160	18 issued by a financial institution insured by an agency or
161	161	19 instrumentality of the United States, payable to the county
162	162	20 clerk of the proper county. The deposit shall be deemed timely
163	163	21 only if actually received in person at the county clerk's
164	164	22 office prior to the close of business as defined in Section
165	165	23 3-2007 of the Counties Code on or before the expiration of the
166	166	24 period of redemption or by United States mail with a post
167	167	25 office cancellation mark dated not less than one day prior to
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178	178	1 the expiration of the period of redemption. The deposit shall
179	179	2 be in an amount equal to the total of the following:
180	180	3 (a) the certificate amount, which shall include all
181	181	4 tax principal, special assessments, interest and penalties
182	182	5 paid by the tax purchaser together with costs and fees of
183	183	6 sale and fees paid under Sections 21-295 and 21-315
184	184	7 through 21-335, except for the nonrefundable $80 fee paid,
185	185	8 pursuant to Section 21-295, for each item purchased at the
186	186	9 tax sale;
187	187	10 (b) the accrued penalty, computed through the date of
188	188	11 redemption as a percentage of the certificate amount, as
189	189	12 follows:
190	190	13 (1) for tax certificates sold after January 1,
191	191	14 2026 in counties with more than 3,000,000 inhabitants,
192	192	15 a penalty of 0.75% per month or portion thereof; if the
193	193	16 redemption occurs on or before the expiration of 6
194	194	17 months from the date of sale, the certificate amount
195	195	18 times the penalty bid at sale;
196	196	19 (2) for tax certificates sold after January 1,
197	197	20 2026 in counties with less than 3,000,000 inhabitants,
198	198	21 a penalty of 1. 5% per month or portion thereof; if the
199	199	22 redemption occurs after 6 months from the date of
200	200	23 sale, and on or before the expiration of 12 months from
201	201	24 the date of sale, the certificate amount times 2 times
202	202	25 the penalty bid at sale;
203	203	26 (3) (blank); if the redemption occurs after 12
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214	214	1 months from the date of sale and on or before the
215	215	2 expiration of 18 months from the date of sale, the
216	216	3 certificate amount times 3 times the penalty bid at
217	217	4 sale;
218	218	5 (4) (blank); if the redemption occurs after 18
219	219	6 months from the date of sale and on or before the
220	220	7 expiration of 24 months from the date of sale, the
221	221	8 certificate amount times 4 times the penalty bid at
222	222	9 sale;
223	223	10 (5) (blank); or if the redemption occurs after 24
224	224	11 months from the date of sale and on or before the
225	225	12 expiration of 30 months from the date of sale, the
226	226	13 certificate amount times 5 times the penalty bid at
227	227	14 sale;
228	228	15 (6) (blank). if the redemption occurs after 30
229	229	16 months from the date of sale and on or before the
230	230	17 expiration of 36 months from the date of sale, the
231	231	18 certificate amount times 6 times the penalty bid at
232	232	19 sale.
233	233	20 In the event that the property to be redeemed has been
234	234	21 purchased under Section 21-405 before January 1, 2024, the
235	235	22 penalty bid shall be 12% per penalty period as set forth in
236	236	23 subparagraphs (1) through (6) of this subsection (b). The
237	237	24 changes to this subdivision (b)(6) made by this amendatory
238	238	25 Act of the 91st General Assembly are not a new enactment,
239	239	26 but declaratory of existing law.
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250	250	1 For counties with fewer than 3,000,000 inhabitants, if
251	251	2 the property to be redeemed is property with respect to
252	252	3 which a tax lien or certificate is acquired after January
253	253	4 1, 2026 2024 by the county as trustee pursuant to Section
254	254	5 21-90, the penalty bid at sale shall accrue according to
255	255	6 the penalty periods established in subparagraph (1)
256	256	7 subparagraphs (1) through (6) of this subsection (b).
257	257	8 For counties with more than 3,000,000 inhabitants, if
258	258	9 the property to be redeemed is property with respect to
259	259	10 which a tax lien or certificate is acquired on or after
260	260	11 January 1, 2026 2024 by the county as trustee pursuant to
261	261	12 Section 21-90, the penalty bid is 1.25% 0.75% and shall
262	262	13 accrue monthly instead of according to the penalty periods
263	263	14 established in subparagraphs (1) through (6) of this
264	264	15 subsection (b).
265	265	16 (c) The total of all taxes, special assessments,
266	266	17 accrued interest on those taxes and special assessments
267	267	18 and costs charged in connection with the payment of those
268	268	19 taxes or special assessments, except for the nonrefundable
269	269	20 $80 fee paid, pursuant to Section 21-295, for each item
270	270	21 purchased at the tax sale, which have been paid by the tax
271	271	22 certificate holder on or after the date those taxes or
272	272	23 special assessments became delinquent together with 12%
273	273	24 penalty on each amount so paid for each year or portion
274	274	25 thereof intervening between the date of that payment and
275	275	26 the date of redemption. In counties with less than
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286	286	1 3,000,000 inhabitants, however, a tax certificate holder
287	287	2 may not pay all or part of an installment of a subsequent
288	288	3 tax or special assessment for any year, nor shall any
289	289	4 tender of such a payment be accepted, until after the
290	290	5 second or final installment of the subsequent tax or
291	291	6 special assessment has become delinquent or until after
292	292	7 the holder of the certificate of purchase has filed a
293	293	8 petition for a tax deed under Section 22.30. The person
294	294	9 redeeming shall also pay the amount of interest charged on
295	295	10 the subsequent tax or special assessment and paid as a
296	296	11 penalty by the tax certificate holder. This amendatory Act
297	297	12 of 1995 applies to tax years beginning with the 1995
298	298	13 taxes, payable in 1996, and thereafter.
299	299	14 (d) Any amount paid to redeem a forfeiture occurring
300	300	15 before January 1, 2024 but after the tax sale together
301	301	16 with 12% penalty thereon for each year or portion thereof
302	302	17 intervening between the date of the forfeiture redemption
303	303	18 and the date of redemption from the sale.
304	304	19 (e) Any amount paid by the certificate holder for
305	305	20 redemption of a subsequently occurring tax sale, including
306	306	21 tax liens or certificates held by the county as trustee,
307	307	22 pursuant to Section 21-90.
308	308	23 (f) All fees paid to the county clerk under Section
309	309	24 22-5.
310	310	25 (g) All fees paid to the registrar of titles incident
311	311	26 to registering the tax certificate in compliance with the
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322	322	1 Registered Titles (Torrens) Act.
323	323	2 (h) All fees paid to the circuit clerk and the
324	324	3 sheriff, a licensed or registered private detective, or
325	325	4 the coroner in connection with the filing of the petition
326	326	5 for tax deed and service of notices under Sections 22-15
327	327	6 through 22-30 and 22-40 in addition to (1) a fee of $350
328	328	7 $35 if a petition for tax deed has been filed, which fee
329	329	8 shall be posted to the tax judgement, sale, redemption,
330	330	9 and forfeiture record, to be paid to the purchaser or his
331	331	10 or her assignee; (2) a fee of $40 $4 if a notice under
332	332	11 Section 22-5 has been filed, which fee shall be posted to
333	333	12 the tax judgment, sale, redemption, and forfeiture record,
334	334	13 to be paid to the purchaser or his or her assignee; (3) all
335	335	14 costs paid to record a lis pendens notice in connection
336	336	15 with filing a petition under this Code; and (4) if a
337	337	16 petition for tax deed has been filed, all fees up to $150
338	338	17 per redemption paid to a registered or licensed title
339	339	18 insurance company or title insurance agent for a title
340	340	19 search to identify all owners, parties interested, and
341	341	20 occupants of the property, to be paid to the purchaser or
342	342	21 his or her assignee. The fees in (1) and (2) of this
343	343	22 paragraph (h) shall be exempt from the posting
344	344	23 requirements of Section 21-360. The costs incurred in
345	345	24 causing notices to be served by a licensed or registered
346	346	25 private detective under Section 22-15, may not exceed the
347	347	26 amount that the sheriff would be authorized by law to
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