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Illinois General Assembly - Full Text of HB0799

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HB0799 - 104th General Assembly

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HB0799 Engrossed
LRB104 04698 HLH 14725 b
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 21-90, 21-110, 21-115, 21-190, 21-205, 21-215,
6
21-225, 21-250, 21-350, 21-390, 22-5, 22-10, 22-40, and 22-65
7
and by adding Sections 1-4, 1-71, 1-72, 1-153, 21-191, 21-192,
8
21-251, 22-42, and 22-43 as follows:

9

(35 ILCS 200/1-4 new)
10

Sec. 1-4.
Allowable costs; prohibited costs; maintenance.
11

(a) For purposes of this Code, and for any tax sale,
12
redemption, judicial tax deed auction, tax deed judgment, or
13
surplus proceeds determination arising from a tax certificate
14
issued on or after the effective date of this amendatory Act,
15
"allowable costs" means only the following amounts, to the
16
extent actually incurred, actually paid, reasonable in amount,
17
directly tied to the specific parcel, and supported by written
18
documentation:
19

(1) delinquent taxes and special assessments lawfully
20

due;
21

(2) statutory interest expressly authorized by this
22

Code;
23

(3) court filing fees actually paid;

HB0799 Engrossed
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LRB104 04698 HLH 14725 b
1

(4) service of process costs actually paid;
2

(5) publication costs actually paid;
3

(6) recording fees actually paid;
4

(7) municipal advancements actually paid under Section
5

22-35;
6

(8) selling officer fees expressly authorized by
7

statute or court order and actually paid; and
8

(9) title search costs actually paid, only if
9

expressly authorized elsewhere in this Code and only in
10

the amount permitted by law.
11

(b) "Maintenance" means only work reasonably necessary to
12
secure, preserve, and prevent waste or nuisance conditions at
13
property held by a county after issuance and recording of a tax
14
deed and before redemption or judicial tax deed auction,
15
limited to:
16

(1) securing points of entry;
17

(2) removal of garbage, debris, or hazardous refuse;
18

(3) mowing grass and basic exterior upkeep necessary
19

to prevent nuisance conditions;
20

(4) boarding or similar temporary protection measures;
21

(5) abatement of objectively unsafe or hazardous
22

conditions required by applicable law; and
23

(6) actions strictly necessary to comply with
24

applicable municipal health and safety requirements.
25

(c) "Maintenance" does not include:
26

(1) redevelopment;

HB0799 Engrossed
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LRB104 04698 HLH 14725 b
1

(2) renovation;
2

(3) rehabilitation beyond temporary securing or hazard
3

abatement;
4

(4) capital improvements;
5

(5) demolition, except where separately authorized by
6

other law and not charged to the former owner or deducted
7

from surplus proceeds;
8

(6) project management charges;
9

(7) consulting fees;
10

(8) internal labor allocation;
11

(9) overhead;
12

(10) general administrative expenses;
13

(11) insurance costs;
14

(12) financing costs;
15

(13) interest on county-incurred expenses;
16

(14) legal fees, except as expressly and specifically
17

authorized elsewhere in this Code;
18

(15) staff time valuation;
19

(16) transportation costs, mileage, fleet use, or
20

equipment depreciation;
21

(17) compliance monitoring costs not directly tied to
22

a specific and documented health or safety condition; or
23

(18) any cost not expressly listed in subsection (b).
24

(d) "Administrative costs" means only ministerial third
25
party costs expressly authorized by statute and actually paid
26
to a non-county third party in connection with the specific

HB0799 Engrossed
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LRB104 04698 HLH 14725 b
1
parcel at issue. "Administrative costs" does not include
2
county overhead, employee compensation, fringe benefits,
3
pension costs, office expenses, information technology
4
expenses, general operating expenses, treasury expenses, legal
5
department expenses, or any pro rata allocation of county
6
operations.
7

(e) "Overhead" means all internal governmental,
8
contractor, portfolio, or enterprise expenses not directly and
9
exclusively incurred for the specific parcel and expressly
10
allowed by statute. Overhead is prohibited from inclusion in
11
any redemption amount, tax deed judgment amount, minimum bid,
12
or deduction from surplus proceeds.
13

(f) Except as expressly provided in this Code, no fee,
14
cost, charge, surcharge, assessment, contribution,
15
reimbursement, or expense may be included in:
16

(1) the redemption amount;
17

(2) the tax deed judgment amount;
18

(3) the minimum bid at judicial tax deed auction; or
19

(4) any deduction from surplus proceeds.
20

(g) The following are expressly prohibited from inclusion
21
in the redemption amount, tax deed judgment amount, minimum
22
bid, or any deduction from surplus proceeds:
23

(1) maintenance costs, except as provided in
24

subsection (j) in the event of redemption;
25

(2) county administrative costs;
26

(3) county overhead;

HB0799 Engrossed
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1

(4) fund capitalization charges;
2

(5) indemnity fund charges;
3

(6) surplus account charges;
4

(7) automation fund charges;
5

(8) registry fees;
6

(9) bidder registration fees;
7

(10) assignment fees;
8

(11) portfolio management charges;
9

(12) anticipated future expenses;
10

(13) estimated expenses not yet paid;
11

(14) markups;
12

(15) internal transfer pricing;
13

(16) profit components;
14

(17) contingency percentages;
15

(18) carrying costs;
16

(19) opportunity costs;
17

(20) cost of capital;
18

(21) investment loss or delay claims;
19

(22) staff salary allocations;
20

(23) attorney fee schedules, standard fee schedules,
21

or flat fee proxies not actually incurred and expressly
22

authorized by statute; and
23

(24) any amount the primary purpose of which is to
24

generate revenue, capitalize a fund, subsidize operations,
25

or shift general governmental costs to the property owner.
26

(h) No county, certificate holder, assignee, selling

HB0799 Engrossed
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LRB104 04698 HLH 14725 b
1
officer, or other party may characterize a prohibited cost as
2
an allowable cost by relabeling it as preservation, servicing,
3
administration, compliance, stabilization, case handling,
4
asset management, collection support, or any substantially
5
similar term.
6

(i) If there is a dispute concerning whether a charge is
7
allowable under this Section, the burden shall be on the party
8
seeking inclusion of the charge to prove by written
9
documentation that:
10

(1) the charge is expressly permitted by statute;
11

(2) the charge was actually incurred and actually
12

paid;
13

(3) the charge was reasonable in amount;
14

(4) the charge was directly tied to the specific
15

parcel; and
16

(5) the charge is not prohibited by this Section.
17

Any ambiguity shall be resolved against inclusion of the
18
charge.
19

(j) If the owner redeems a property after the county has
20
obtained and recorded a tax deed under Section 21-191, the
21
county may recover only actual documented out-of-pocket
22
maintenance costs incurred during the county's period of
23
title, and may recover those costs only if those costs are
24
expressly permitted by this Code. Those maintenance costs:
25

(1) shall be separately itemized;
26

(2) shall be limited to actual documented out of

HB0799 Engrossed
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1

pocket amounts paid to third parties or actual material
2

costs paid by the county;
3

(3) shall not include internal labor, staff time,
4

fringe benefits, pension costs, supervision, overhead,
5

administrative allocation, financing charges, profit,
6

markup, or any indirect cost; and
7

(4) shall be subject to court review for
8

reasonableness upon objection by the redeeming owner.
9

(k) If the owner does not redeem the property, no
10
maintenance cost, administrative cost, overhead cost, or other
11
county cost shall be charged to the former owner and no such
12
cost shall be included in the tax deed judgment amount,
13
minimum bid, or deducted from any surplus proceeds otherwise
14
payable to the former owner or other lawful claimant.
15

(l) Any contractual provision, local practice,
16
administrative policy, court filing, or bid term inconsistent
17
with this Section is void and unenforceable to the extent of
18
the inconsistency.

19

(35 ILCS 200/1-71 new)
20

Sec. 1-71.
Homestead exemption property.
"Homestead
21
exemption property" means residential property located in a
22
county with 3,000,000 or more inhabitants for which a
23
homestead exemption under this Code based upon owner occupancy
24
has been allowed for the taxable year in which the annual tax
25
sale is held. "Homestead exemption property" does not include

HB0799 Engrossed
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LRB104 04698 HLH 14725 b
1
mixed use property, commercial property, or industrial
2
property.

3

(35 ILCS 200/1-72 new)
4

Sec. 1-72.
Interested party.
"Interested party" means any
5
party having an interest in the property as revealed by a title
6
examination of public records. "Interested party" does not
7
include the holder of the benefit or burden of any easement
8
whose interest is properly recorded and remains unaffected by
9
property tax enforcement proceedings.

10

(35 ILCS 200/1-153 new)
11

Sec. 1-153.
Tax sale and judicial tax deed auction.
12

(a) "Tax sale" means the transfer of a property tax lien or
13
tax certificate in accordance with Section 21-90, 21-145,
14
21-205, 21-225, 21-250, or 21-260 of this Code.
15

(b) "Judicial tax deed auction" means the transfer of
16
property by a public auction conducted in accordance with
17
Sections 22-40 and 22-42 of this Code for the purpose of
18
determining fair market value before final disposition by tax
19
deed and preserving any surplus proceeds for lawful claimants.

20

(35 ILCS 200/21-90)
21

Sec. 21-90.
Purchase and sale by county; distribution of
22
proceeds.
23

(a) When any property is offered for sale under any of the

HB0799 Engrossed
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LRB104 04698 HLH 14725 b
1
provisions of this Code, the county board of the county in
2
which the property is located, in its discretion, may bid, or,
3
in the case of forfeited property, may apply to purchase it or
4
otherwise acquire the tax lien or certificate in the name of
5
the county as trustee for all taxing districts having an
6
interest in the property's taxes or special assessments for
7
the nonpayment of which the property is sold. The presiding
8
officer of the county board, with the advice and consent of the
9
board, may appoint on its behalf some officer, person, or
10
entity to attend such sales, bid on tax liens or certificates,
11
and act on behalf of the county when exercising its authority
12
under this Section. The county shall apply on the bid or
13
purchase the unpaid taxes and special assessments due upon the
14
property. No cash need be paid.
15

(b) The county, as trustee for all taxing districts having
16
an interest in the property's taxes or special assessments,
17
shall be the designated holder of all tax liens or
18
certificates that are forfeited to the State or county
or
19
otherwise acquired by the county pursuant to subsection (a) of
20
this Section or Sections 21-190 through 21-255 of this Code
.
21
No cash need be paid for
any

the forfeited
tax lien or
22
certificate
acquired by the county pursuant to subsection (a)
23
of this Section or Sections 21-190 through 21-255 of this
24
Code
.
25

(c) For any tax lien or certificate acquired under
26
subsection (a) or (b) of this Section,
or for any property

HB0799 Engrossed
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LRB104 04698 HLH 14725 b
1
otherwise purchased or acquired by the county pursuant to
2
Sections 21-190 through 21-255 of this Code,
the county may
3
take steps necessary to acquire
or sell
title to the property
4
and may manage and operate the property, including, but not
5
limited to, mowing of grass, removal of nuisance greenery,
6
removal of garbage, waste, debris
,
or other materials, or the
7
demolition, repair, or remediation of unsafe structures. When
8
a county, or other taxing district within the county, is a
9
petitioner for a tax deed, no filing fee shall be required.
10
When a county or other taxing district within the county is the
11
petitioner for a tax deed, one petition may be filed including
12
all parcels that are tax delinquent within the county or
13
taxing district, and any publication made under Section 22-20
14
of this Code may combine all such parcels within a single
15
notice. The notice may include the
property
street address as
16
listed on the most recent available tax bills, if available,
17
and shall list the Property Index Number of the parcels for
18
informational purposes. The county, as tax creditor and as
19
trustee for other tax creditors, or other taxing district
20
within the county, shall not be required to allege and prove
21
that all taxes and special assessments which become due and
22
payable after the sale or forfeiture to the county have been
23
paid nor shall the county be required to pay the subsequently
24
accruing taxes or special assessments at any time. The county
25
board or its designee may prohibit the county collector from
26
including the property in the tax sale of one or more

HB0799 Engrossed
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LRB104 04698 HLH 14725 b
1
subsequent years. The lien of taxes and special assessments
2
which become due and payable after a
tax
sale to a county shall
3
merge in the fee title of the county, or other taxing district
4
within the county, on the issuance of a deed.
5

The county may sell any property acquired with authority
6
provided in this Section, or assign any tax certificate to any
7
party, including, but not limited to, taxing districts,
8
municipalities, land banks created pursuant to Illinois law,
9
or
nonprofit

non-profit
developers focused on constructing
10
affordable housing.
11

The assigned tax certificate shall be void with no further
12
rights given to the assignee, including no right to refund or
13
reimbursement, if a tax deed
resulting from a judicial tax
14
deed auction
has not been recorded within 4 years after the
15
date of the assignment unless a court extends the assignment
16
period as provided in this Section. Upon a motion by the
17
assignee, a court may toll the 4-year deadline for a specified
18
period of time if the court finds the assignee is prevented
19
from obtaining or recording a deed by injunction or order of
20
any court, by the refusal or inability of any court to act upon
21
the application for a tax deed, by a municipality's refusal to
22
issue necessary transfer stamps or approvals for recording, or
23
by the refusal of the clerk to execute the deed. If an assigned
24
tax certificate is void under this Section, it shall be
25
forfeited to the county and held as a valid certificate of sale
26
in the county's name pursuant to this Section
21-90
. The

HB0799 Engrossed
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LRB104 04698 HLH 14725 b
1
proceeds of any sale or assignment under this Section, less
2
all costs
permitted by this Code

of the county incurred in the
3
acquisition, operation, maintenance,
and
less any surplus
4
payments

sale of the property or assignment of the tax
5
certificate, including all costs associated with county staff
6
and overhead used
to
owners

perform the duties of the trustee
7
set forth in this Section
, shall be distributed to the taxing
8
districts in proportion to their respective interests therein.
9

Under Sections 21-110, 21-115, 21-120, and 21-190, a
10
county may bid or purchase only in the absence of other bidders
11
except as expressly authorized by Section 21-191
.
12

(d) The county, as trustee, may elect to acquire or sell
13
tax delinquent property under this Section and under Sections
14
22-10, 22-40, and 22-42 of this Code only as expressly
15
authorized by this Code.
16

(e) Nothing in this Section authorizes the inclusion of
17
prohibited costs described in Section 1-4 in the redemption
18
amount, tax deed judgment amount, minimum bid, or deduction
19
from surplus proceeds.

20
(Source: P.A. 102-363, eff. 1-1-22; 103-555, eff. 1-1-24
.)

21

(35 ILCS 200/21-110)
22

Sec. 21-110.
Published notice of annual application for
23
judgment and sale; delinquent taxes. At any time after all
24
taxes have become delinquent in any year, the Collector shall
25
publish an advertisement, giving notice of the intended

HB0799 Engrossed
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LRB104 04698 HLH 14725 b
1
application for judgment and
tax
sale of the delinquent
2
properties. The advertisement may include the street address
3
on file with the county collector, if available, and shall
4
include the PIN number of each delinquent property.
If the
5
county has provided notice to the Collector of its intent to
6
acquire property offered at an annual tax sale in the manner
7
described in Section 21-191, the advertisement shall indicate
8
which properties the county intends to acquire next to the PIN
9
number and address, if any, listed in the advertisement.

10
Except as provided below, the advertisement shall be in a
11
newspaper published in the township or road district in which
12
the properties are located. If there is no newspaper published
13
in the township or road district, then the notice shall be
14
published in some newspaper in the same county as the township
15
or road district, to be selected by the county collector. When
16
the property is in a city with more than 1,000,000
17
inhabitants, the advertisement may be in any newspaper
18
published in the same county. When the property is in an
19
incorporated town which has superseded a civil township, the
20
advertisement shall be in a newspaper published in the
21
incorporated town or if there is no such newspaper, then in a
22
newspaper published in the county.
23

The provisions of this Section relating to the time when
24
the Collector shall advertise intended application for
25
judgment for sale are subject to modification by the governing
26
authority of a county in accordance with the provisions of

HB0799 Engrossed
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LRB104 04698 HLH 14725 b
1
subsection (c) of Section 21-40.
2
(Source: P.A. 97-557, eff. 7-1-12
.)

3

(35 ILCS 200/21-115)
4

Sec. 21-115.
Times of publication of notice.
The
5
advertisement shall be published once at least 10 days before
6
the day on which judgment is to be applied for, and shall
7
contain a list of the delinquent properties upon which the
8
taxes or any part thereof remain due and unpaid, the names of
9
owners, if known, the total amount due, and the year or years
10
for which they are due
, and whether the county intends to
11
purchase the property in accordance with Section 21-191 if a
12
judgment is entered against the property
. In counties of less
13
than 3,000,000 inhabitants, advertisement shall include notice
14
of the registration requirement for persons bidding at the
15
sale. Properties upon which taxes have been paid in full under
16
protest shall not be included in the list.
17

The collector shall give notice that he or she will apply
18
to the circuit court on a specified day for judgment against
19
the properties for the taxes
,
and costs, and for an order to
20
sell the properties for the satisfaction of the amount due.
21

The collector shall also give notice of a date within the
22
next 5 business days after the date of application on which all
23
the properties for
the sale of
which an order is made will
24
either be sold to the county in accordance with Section 21-191
25
or
be exposed to public
tax
sale at a location within the

HB0799 Engrossed
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LRB104 04698 HLH 14725 b
1
county designated by the county collector, for the amount of
2
taxes
,
and cost due. The advertisement published according to
3
the provisions of this Section shall be deemed to be
4
sufficient notice of the intended application for judgment and
5
of the sale of properties under the order of the court. A
6
county with fewer than 3,000,000 inhabitants may, by joint
7
agreement, combine its tax sale with the tax sale of one or
8
more other contiguous counties; such a joint tax sale shall be
9
held at a location in one of the participating counties.
10
Notwithstanding the provisions of this Section and Section
11
21-110, in the 10 years following the completion of a general
12
reassessment of property in any county with 3,000,000 or more
13
inhabitants, made under an order of the Department, the
14
publication shall be made not sooner than 10 days nor more than
15
90 days after the date when all unpaid taxes on property have
16
become delinquent.
17
(Source: P.A. 101-379, eff. 1-1-20
.)

18

(35 ILCS 200/21-190)
19

Sec. 21-190.
Entry of judgment for
tax
sale.
20

(a)
If judgment is rendered against any property for any
21
tax or, in counties with 3,000,000 or more inhabitants, for
22
any tax or special assessment, the county collector shall,
23
after publishing a notice for sale in compliance with the
24
requirements of Sections 21-110
,

and
21-115
,
or 21-120,
25
proceed to offer the property for sale pursuant to the

HB0799 Engrossed
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LRB104 04698 HLH 14725 b
1
judgment. However, in the case of an appeal from the judgment,
2
if the party, when filing notice of appeal deposits with the
3
county collector the amount of the judgment and costs, the
4
collector shall not sell the property until the appeal is
5
disposed of.
6

(b) In counties with 3,000,000 or more inhabitants, any
7
property that is identified on the list published under
8
Section 21-191 and that is lawfully acquired by the county
9
under that Section shall not be exposed to private bidding at
10
that annual sale.
11

(c) All properties not acquired under subsection (b) shall
12
be offered to the private market in the manner otherwise
13
provided by this Code.

14
(Source: P.A. 79-451; 88-455.)

15

(35 ILCS 200/21-191 new)
16

Sec. 21-191.
Pilot program for acquisition of tax
17
certificates in counties with 3,000,000 or more inhabitants.
18

(a) In a county with 3,000,000 or more inhabitants, the
19
county board may elect, by ordinance or resolution, to
20
participate in a pilot program under this Section.
21

(b) A county that elects to participate in the pilot
22
program may acquire, as trustee under Section 21-90, tax
23
certificates for up to 200 properties offered at any of its
24
annual tax sales, but in no event may the number of properties
25
acquired under this Section exceed 50% of the total number of

HB0799 Engrossed
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LRB104 04698 HLH 14725 b
1
properties offered at that annual tax sale.
2

(c) Only homestead exemption properties located within the
3
electing county may be included in the pilot program under
4
this Section. No delinquency amount, hardship determination,
5
geographic priority, or other further screening criterion
6
shall be required.
7

(d) Not less than 30 days prior to the annual tax sale, the
8
county shall publish on its website and deliver to the county
9
clerk a list of the properties proposed for acquisition under
10
this Section. The list shall identify each parcel by permanent
11
index number and commonly known property address, if
12
available, and shall state that the parcel is proposed for
13
acquisition under this Section.
14

(e) If a county acquires a tax certificate under this
15
Section and thereafter obtains an order directing issuance of
16
a tax deed, the county shall record the tax deed within 30 days
17
after entry of the order directing issuance of tax deed.
18

(f) If a county acquires a tax certificate under this
19
Section and thereafter records a tax deed for the property,
20
the owner shall have an automatic statutory right to redeem
21
the property for a period of 365 days after recording of the
22
tax deed.
23

(g) If the property is not redeemed within the 365-day
24
period described in subsection (f), the county shall, within
25
30 days after expiration of that 365-day period, cause the
26
property to be offered at judicial tax deed auction in

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1
accordance with Sections 22-40 and 22-42.
2

(h) All records, lists, reports, data compilations, and
3
supporting materials concerning the pilot program established
4
under this Section are public records subject to the Freedom
5
of Information Act, except to the extent otherwise exempt
6
under that Act.
7

(i) If a county acquires a tax certificate under this
8
Section and thereafter obtains a tax deed for the property,
9
the county shall be responsible, during the period the county
10
holds title prior to redemption or judicial tax deed auction,
11
for reasonable maintenance necessary to secure, preserve, and
12
prevent waste or nuisance conditions at the property, as
13
defined in Section 1-4. In procuring goods or services under
14
this subsection, the county shall comply with all otherwise
15
applicable county ordinances, policies, and goals governing
16
contracting, procurement, and participation by minority-owned,
17
women-owned, veteran-owned, and other protected or preferred
18
business enterprises. The county shall not recover any such
19
maintenance cost from the former owner except in the event of
20
redemption as expressly provided in subsection (j) of Section
21
1-4, and no such cost shall be included in the tax deed
22
judgment amount, minimum bid, or deducted from any surplus
23
proceeds.
24

(j) If a county records a tax deed for property under this
25
Section, the county shall, within 14 days after recording the
26
deed:

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1

(1) provide written notice by certified mail to the
2

municipality in which the property is located, or to the
3

county if the property is located in an unincorporated
4

area, stating (i) that the county has acquired title, (ii)
5

the property address, if available, (iii) the permanent
6

index number, and (iv) the county office or department
7

responsible for the property; provided, however, that
8

notice may be provided by electronic mail only if the
9

municipality has previously notified the county in
10

writing, through the chief legal officer of the
11

municipality or an attorney authorized to bind the
12

municipality, that the municipality will accept the notice
13

by electronic mail and has designated a specific
14

electronic mail address for receipt of such notices; and
15

(2) if the property is vacant or apparently
16

unoccupied, post a notice on the property, in a form
17

reasonably visible from the exterior, stating that the
18

property is owned by the county pursuant to tax deed and
19

providing contact information for the county office or
20

department responsible for maintenance, redemption
21

inquiries, and the status of the property.
22

(k) Failure to maintain a posted notice due to removal,
23
vandalism, weather, or conditions beyond the county's control
24
shall not impair title, but the county shall make reasonable
25
efforts to repost the notice upon learning of its removal.
26

(l) This Section is repealed on July 1, 2030.

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1

(35 ILCS 200/21-192 new)
2

Sec. 21-192.
Pilot program report.
3

(a) A county participating in the pilot program under
4
Section 21-191 shall submit an annual report to the General
5
Assembly and the Department of Revenue no later than the third
6
Wednesday of February of each year during the pilot period.
7

(b) The report shall include, at a minimum:
8

(1) the number of properties acquired under the pilot
9

program;
10

(2) the number of properties offered to the private
11

market at the annual tax sale;
12

(3) the number of pilot properties redeemed;
13

(4) the number of pilot properties for which tax deeds
14

were issued;
15

(5) the number of pilot properties offered at judicial
16

tax deed auction;
17

(6) the amount of surplus proceeds returned to owners
18

or other lawful claimants;
19

(7) the amount remitted to taxing districts;
20

(8) the administrative costs associated with the pilot
21

program; and
22

(9) any additional information the county elects to
23

provide.
24

(c) All data and supporting materials underlying the
25
report are public records subject to the Freedom of

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Information Act, except to the extent otherwise exempt under
2
that Act.

3

(35 ILCS 200/21-205)
4

Sec. 21-205.
Tax sale procedures.

5

(a) The collector, in person or by deputy, shall attend,
6
on the day and in the place specified in the notice for the
7
sale of property for taxes, and shall, between 9:00 a.m. and
8
4:00 p.m., or later at the collector's discretion, proceed to
9
offer for sale, separately and in consecutive order, all
10
property in the list on which the taxes, special assessments,
11
interest or costs have not been paid. However, in any county
12
with 3,000,000 or more inhabitants, the offer for sale shall
13
be made between 8:00 a.m. and 8:00 p.m. The collector's office
14
shall be kept open during all hours in which the sale is in
15
progress. The
tax
sale shall be continued from day to day,
16
until all property in the delinquent list has been offered for
17
sale. However, any city, village or incorporated town
18
interested in the collection of any tax or special assessment,
19
may, in default of bidders, withdraw from collection the
20
special assessment levied against any property by the
21
corporate authorities of the city, village or incorporated
22
town. In case of a withdrawal, there shall be no sale of that
23
property on account of the delinquent special assessment
24
thereon.
25

(b) Until January 1, 2013, in every
tax
sale of property

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pursuant to the provisions of this Code, the collector may
2
employ any automated means that the collector deems
3
appropriate. Beginning on January 1, 2013, either (i) the
4
collector shall employ an automated bidding system that is
5
programmed to accept the lowest redemption price bid by an
6
eligible tax purchaser, subject to the penalty percentage
7
limitation set forth in Section 21-215, or (ii) all tax sales
8
shall be digitally recorded with video and audio. All bidders
9
are required to personally attend the
tax
sale and, if
10
automated means are used, all hardware and software used with
11
respect to those automated means must be certified by the
12
Department and re-certified by the Department every 5 years.
13
If the tax sales are digitally recorded and no automated
14
bidding system is used, then the recordings shall be
15
maintained by the collector for a period of at least 3 years
16
from the date of the tax sale. The changes made by this
17
amendatory Act of the 94th General Assembly are declarative of
18
existing law.
19

(b-5) For any annual tax sale conducted on or after the
20
effective date of this amendatory Act of the 102nd General
21
Assembly, each county collector in a county with 275,000 or
22
more inhabitants shall adopt a single bidder rule sufficient
23
to prohibit a tax purchaser from registering more than one
24
related bidding entity at the tax sale. The corporate
25
authorities in any county with less than 275,000 inhabitants
26
may, by ordinance, allow the county collector of that county

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to adopt such a single bidder rule. In any county that has
2
adopted a single bidder rule under this subsection (b-5), the
3
county treasurer shall include a representation and warranty
4
form in each registration package attesting to compliance with
5
the single bidder rule, except that the county may, by
6
ordinance, opt out of this representation and warranty form
7
requirement.
A single bidder rule under this subsection may be
8
in the following form:

9

(1) A registered tax buying entity (principal) may
10

only have one registered buyer at the tax sale and may not
11

have a related bidding entity directly or indirectly
12

register as a buyer or participate in the tax sale. A
13

registered tax buying entity may not engage in any
14

multiple bidding strategy for the purpose of having more
15

than one related bidding entity submit bids at the tax
16

sale.

17

(2) A related bidding entity is defined as any
18

individual, corporation, partnership, joint venture,
19

limited liability company, business organization, or other
20

entity that has a shareholder, partner, principal,
21

officer, general partner, or other person or entity having
22

(i) an ownership interest in a bidding entity in common
23

with any other registered participant in the tax sale or
24

(ii) a common guarantor in connection with a source of
25

financing with any other registered participant in the tax
26

sale. The determination of whether registered entities are

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related so as to prohibit those entities from submitting
2

duplicate bids in violation of the single bidder rule is
3

at the sole and exclusive discretion of the county
4

treasurer or his or her designated representatives.

5

(c) County collectors may, when applicable, eject tax
6
bidders who disrupt the tax sale or use illegal bid practices.
7

(d) No bidder, principal, affiliate, nominee, or related
8
entity shall directly or indirectly engage in collusive
9
bidding, common-control bidding, nominee bidding, bid
10
rotation, or any other scheme designed to suppress competition
11
at any tax sale under this Code. A violation of this subsection
12
may result in disqualification, cancellation of bids,
13
suspension from future sales, civil penalties, and referral to
14
the Attorney General or other appropriate enforcement
15
authority.
16

(e) Any property to be acquired by a county in the manner
17
described in Section 21-191 shall not be offered for sale in
18
the manner detailed in subsections (a) through (d) of this
19
Section. Instead, all such property shall be sold to the
20
county for the total amount due on the day of the scheduled tax
21
sale in whatever manner is deemed most expedient and efficient
22
by the collector's office. For any properties acquired by the
23
county as described in Section 21-191 that are subsequently
24
sold at a judicial tax deed auction in accordance with this
25
Code, any amounts generated in cash from such auction shall be
26
distributed in the manner described in this Code.

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1
(Source: P.A. 102-519, eff. 8-20-21.)

2

(35 ILCS 200/21-215)
3

Sec. 21-215.
Penalty bids.
4

(a) Subject to subsection (b) of this Section, the

The

5
person at the sale offering to pay the amount due on each
6
property for the least penalty percentage shall be the
7
purchaser of that property. No bid shall be accepted for a
8
penalty exceeding 9% of the amount of the tax or special
9
assessment on property.
10

(b) If the county offers to purchase property for the
11
amount due in accordance with Section 21-191, the county shall
12
be the purchaser of the property notwithstanding any other
13
offer. Subject to a payment plan implemented by the county
14
clerk in accordance with subsection (d) of Section 21-385, the
15
penalty for any property purchased by the county in this
16
manner shall be 9% of the amount of the tax or special
17
assessment on property.

18
(Source: P.A. 102-363, eff. 1-1-22
.)

19

(35 ILCS 200/21-225)
20

Sec. 21-225.
Forfeited tax liens and certificates.
Every
21
tax lien or certificate for property offered at public
tax

22
sale, and not sold for want of bidders, unless it is released
23
from
tax
sale by the withdrawal from collection of a special
24
assessment levied thereon, shall be forfeited to the county,

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1
as trustee for the taxing districts, and managed pursuant to
2
Section 21-90. Tax certificates are also forfeited to the
3
county in those circumstances described in subsection
(d) of
4
Section 21-310 and subsection
(f) of Section 22-40 of this
5
Code.
6
(Source: P.A. 103-555, eff. 1-1-24
.)

7

(35 ILCS 200/21-250)
8

Sec. 21-250.
Certificate of purchase.
9

(a)
The county clerk shall make out and deliver to the
10
purchaser of any property sold under Section 21-205, or to the
11
county if the lien is acquired pursuant to
Section 21-191 or

12
Section 21-90 and a certificate is requested by the county or
13
its agent, a tax certificate countersigned by the collector,
14
describing the property sold, the date of sale, the amount of
15
taxes, special assessments, interest
, and cost for which they
16
were sold, and stating that payment of the sale price has been
17
made.

18

(b) A certificate of purchase shall not be assigned unless
19
the assignment is registered in accordance with Section
20
21-251.

and cost for which they were sold and that payment of
21
the sale price has been made. If any person becomes the
22
purchaser of more than one property owned by one party or
23
person, the purchaser may have the whole or one or more of them
24
included in one certificate, but separate certificates shall
25
be issued in all other cases. A tax certificate shall be

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1
assignable by endorsement. An assignment shall vest in the
2
assignee or his or her legal representatives, all the right
3
and title of the original purchaser.
4

If the tax certificate is lost or destroyed, the county
5
clerk shall issue a duplicate certificate upon written request
6
and a sworn affidavit by the tax sale purchaser, or his or her
7
assignee, that the tax certificate is lost or destroyed. The
8
county clerk shall cause a notation to be made in the tax sale
9
and judgment book that a duplicate certificate has been
10
issued, and redemption payments shall be made only to the
11
holder of the duplicate certificate.
12
(Source: P.A. 103-555, eff. 1-1-24
.)

13

(35 ILCS 200/21-251 new)
14

Sec. 21-251.
Registry of owners and assignees of
15
certificates of purchase.
16

(a) The county clerk shall create and maintain a registry
17
recording the names, business addresses, telephone numbers,
18
and beneficial ownership information of owners and assignees
19
of certificates of purchase. The registry may be maintained in
20
paper or electronic form and shall be accessible to the
21
public.
22

(b) Every assignment of a certificate of purchase shall be
23
registered with the county clerk.
24

(c) No assignee shall have any right to redemption
25
proceeds, refund rights, petition rights, judicial tax deed

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1
auction rights, or tax deed rights unless the assignment is
2
duly registered.
3

(d) Each assignee shall disclose the identity of all
4
persons or entities holding, directly or indirectly, a
5
beneficial ownership interest of 5% or more in the assignee or
6
in the certificate.
7

(e) Any notice required in proceedings relating to a tax
8
sale may be sent to the most recent registered owner listed in
9
the registry.
10

(f) The county clerk may adopt reasonable forms and
11
procedures to administer this Section.

12

(35 ILCS 200/21-350)
13

Sec. 21-350.
Period of redemption.
Property sold
at a tax
14
sale
under this Code may be redeemed at any time before the
15
expiration of
(i) 2 years and 6 months from the date of sale in
16
counties with less than 3,000,000 inhabitants and (ii) 3

2.5

17
years from the date of sale
in counties with 3,000,000 or more
18
inhabitants
, except that
, in all counties
:

19

(a) If on the date of sale the property is vacant
20

non-farm property or property containing an improvement
21

consisting of a structure or structures with 7 or more
22

residential units or that is commercial or industrial
23

property, it may be redeemed at any time before the
24

expiration of
one

1
year from the date of
the tax
sale.
25

(a-5) If, on the date of the tax sale, the property

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1

sold is occupied residential property containing a
2

structure or structures with 6 or fewer residential units,
3

the property may be redeemed after 3 years but before the
4

court orders the property sold at a judicial tax deed
5

auction.

6

(b) (Blank).

7

(c) If the period of redemption has been extended by
8

the certificate holder as provided in Section 21-385 or
9

Section 22-5, the property may be redeemed on or before
10

the extended redemption date.
The changes made to this
11

Section by this amendatory Act of the 103rd General
12

Assembly apply to matters concerning tax certificates
13

issued on or after January 1, 2024.

14

(d) If a county acquires a tax certificate under
15

Section 21-191 and thereafter records a tax deed for the
16

property, the owner may redeem during the 365-day period
17

described in subsection (f) of Section 21-191.
18
(Source: P.A. 103-555, eff. 1-1-24
.)

19

(35 ILCS 200/21-390)
20

Sec. 21-390.
Effect of receipt of redemption money,
21
forfeiture, withdrawal or return of certificate. The receipt
22
of the redemption money on any property by any purchaser or
23
assignee, on account of any forfeiture or withdrawal, or the
24
return of the certificate of purchase, withdrawal
, or
25
forfeiture

or forfeiture for cancellation, shall operate as a

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1
release of the claim to the property under, or by virtue of,
2
the purchase, withdrawal or forfeiture. However, when a
3
certificate of purchase has been recorded in the office of the
4
county recorder by any city, incorporated town or village with
5
1,000,000 or more inhabitants in which the property is
6
situated, the recording of a certificate by the County Clerk,
7
reciting the cancellation of the certificate of purchase on
8
the tax judgment, sale, redemption and forfeiture record,
9
shall operate as a release of the lien of the city,
10
incorporated town, or village under the certificate of
11
purchase
.
12

The county clerk shall pay redemption proceeds to the
13
registered certificate holder within 60 days after receipt of
14
the collected redemption funds and the surrender or electronic
15
cancellation of the certificate. Any disbursement not made
16
within that period shall accrue interest at the statutory rate
17
until paid.

18
(Source: P.A. 83-358; 88-455.)

19

(35 ILCS 200/22-5)
20

Sec. 22-5.
Notice of sale and redemption rights.
In order
21
to be entitled to
an order for a judicial tax deed auction and

22
a tax deed, within 4 months and 15 days after any
tax
sale held
23
under this Code, the purchaser or his or her assignee, and the
24
county for all
tax liens or

forfeited
certificates
it acquires
25
pursuant to Section 21-90 or Section 21-191 of this Code

from

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1
the annual sale
, shall deliver to the county clerk a notice to
2
be given to the party in whose name the taxes are last assessed
3
as shown by the most recent tax collector's warrant books, in
4
at least 10 point type in the following form completely filled
5
in:
6
TAKE NOTICE
7

County of
...........................................
8

Date Premises Sold or Forfeited
.....................
9

Certificate No.
.....................................
10

Sold for General Taxes of (year)
....................
11

Sold for Special Assessment of (Municipality)
12

and special assessment number
.......................
13

Warrant No. ............... Inst. No. .................
14
THIS PROPERTY HAS BEEN SOLD

AT A TAX SALE

FOR
15
DELINQUENT TAXES
16
Property Address (as identified on the most recent tax bill,
17
if available)
....
18
Legal Description or Property Index No.
..........
19
..........
20
..............................
21

This notice is to advise you that
, if you do not redeem by
22
paying your tax debt before the deadline,
a petition may be
23
filed
in court for a judicial tax deed auction and

for
a tax
24
deed which will transfer title and the right to possession of
25
the above-referenced property
. If you are a homeowner, this
26
may eventually result in eviction from your home

("Property")

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1
if redemption is not made on or before the redemption
2
deadline.
3

Your right to redeem will expire on
.....................
4

To determine the redemption deadline and the total amount
5
you must pay to redeem the sold taxes, you must immediately
6
contact the County Clerk at the address, phone number, or
7
email address below. Check with the County Clerk for the exact
8
amount you owe before redeeming. Payment must be made by
9
certified check, cashier's check, money order, or in cash to
10
the County Clerk.
11
YOU ARE URGED TO REDEEM IMMEDIATELY TO
12
PREVENT LOSS OF PROPERTY

AND ADDITIONAL COSTS

13

The longer you wait, the more expensive it will be to
14
redeem and prevent the loss of your property. Interest will
15
continue to accrue on the total amount owed until the property
16
is redeemed, and you may owe additional attorney's or filing
17
fees if the certificate holder chooses to pursue an order for a
18
judicial tax deed auction to compel the sale or transfer of the
19
deed to the property.

20

Property sold under the Property Tax Code may be redeemed
21
by any owner or person holding an interest in the Property at
22
any time before the following deadlines
(based on property
23
classification as of the Date of Sale)
:
24

You must redeem your taxes within one year of the Date of
25
Sale for the following classifications:
26

(1) vacant non-farm property;

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1

(2) property containing an improvement consisting of a
2

structure or structures with 7 or more residential units;
3

and
4

(3) commercial or industrial property.
5

You must redeem your taxes within 2
1/2
years
and 6 months

6
of the Date of Sale for
the following classifications:

7

(1) all residential property with less than 6 units;
8

and
9

(2)
all
other
property not
otherwise subject to a
10

longer

covered by the 1-year
redemption period
under
11

Illinois law

outlined above
.
12

In counties with 3,000,000 or more inhabitants, occupied
13
residential property containing a structure or structures with
14
6 or fewer residential units may be redeemed within 3 years of
15
the Date of Sale and before the court orders the property sold
16
at judicial tax deed auction.
17

If the property is not redeemed and is later sold at
18
judicial tax deed auction, the owner may be entitled to any
19
surplus proceeds remaining after payment of the lawful amount
20
due and allowable costs.

21

Redemption deadlines may have been extended by the
22
certificate holder or pursuant to Illinois law. To confirm the
23
redemption deadline
and amount needed to redeem
, you must
24
contact the County Clerk at the address, telephone number, or
25
email address below. Redemption can be made at any time on or
26
before .... by applying to the County Clerk of .... County,

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1
Illinois at the Office of the County Clerk in ...., Illinois.
2
The address, telephone number, and email address for the
3
County Clerk is as follows:
4
ADDRESS:............................
5
TELEPHONE AND/OR EMAIL ADDRESS:..........................
6

For further information about the redemption deadline,
7
redemption amount, or payment process, please contact the
8
County Clerk.
9

Housing Counselor Information: If you would like housing
10
counseling or assistance, you can contact the U.S. Department
11
of Housing and Urban Development for a list of homeownership
12
counselors or counseling organizations in your area.
13

In counties with 3,000,000 or more inhabitants, the
14
redemption notice shall contain a provision in Spanish,
15
Polish, and Mandarin Chinese stating that the redemption
16
notice affects important legal rights and should be translated
17
immediately.

18

Within 10 days after receipt of said notice, the county
19
clerk shall mail to the addresses supplied by the purchaser or
20
assignee, by registered or certified mail, copies of said
21
notice to the party in whose name the taxes are last assessed
22
as shown by the most recent tax collector's warrant books.
23
With the exception of a county or taxing district acquiring
24
certificates pursuant to Section 21-90
or Section 21-191

and

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1
21-260
, all purchasers or assignees shall pay to the clerk
2
postage plus the sum of $10. The clerk shall write or stamp the
3
date of receiving the notices upon the copies of the notices,
4
and retain one copy.
5

All

With the exception of forfeited tax liens or
6
certificates held by the county pursuant to Section 21-90, all

7
redemption periods shall begin on the date of
the tax
sale. For
8
forfeited tax liens or certificates held by the county
9
pursuant to Section 21-90, the county may cure any defect in a
10
notice, or failure to send a notice as required by this
11
Section, by delivering to the county clerk a notice to be given
12
to the party in whose name the taxes are last assessed as shown
13
by the most recent tax collector's warrant books. The
14
redemption period begins on the date the county delivered the
15
corrected notice to the clerk, if such extension is otherwise
16
permitted by law.
17

The changes to this Section made by this amendatory Act of
18
the 97th General Assembly apply only to tax sales that occur on
19
or after the effective date of this amendatory Act of the 97th
20
General Assembly.
21

The changes made to this Section by this amendatory Act of
22
the 103rd General Assembly apply to matters concerning tax
23
certificates issued on or after the effective date of this
24
amendatory Act of the 103rd General Assembly.

25
(Source: P.A. 102-815, eff. 5-13-22; 103-555, eff. 1-1-24
.)

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1

(35 ILCS 200/22-10)
2

Sec. 22-10.
Notice of expiration of period of redemption.
3
A purchaser or assignee shall not be entitled to
request an
4
order for a judicial tax deed auction and
a tax deed to the
5
property sold
at an annual tax sale
unless, not less than 3
6
months nor more than 6 months prior to the expiration of the
7
period of redemption, he or she gives notice of the sale
as
8
provided below
and the date of expiration of the period of
9
redemption to the owners, occupants,
and interested parties

10
and parties interested
in the property, including any
11
mortgagee of record,
as well as the municipality in which the
12
subject property lies, or the county if the property lies
13
outside municipal corporate boundaries

as provided below
. For
14
counties or taxing districts holding certificates pursuant to
15
Section 21-90
or Section 21-191
, the date of expiration of the
16
period of redemption shall be designated by the county or
17
taxing district in its petition for tax deed and identified in
18
the notice below, which shall be filed with the county clerk.
19

The Notice to be given to the parties shall be in at least
20
10-point type in the following form completely filled in:
21
TAX DEED NO. .................... FILED ....................
22
TAKE NOTICE
23

County of
...........................................
24

Date Premises Sold or Forfeited
.....................
25

Certificate No.
.....................................
26

Sold or Forfeited for General Taxes of (year)
.......

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Sold for Special Assessment of (Municipality)
2

and special assessment number
.......................
3

Warrant No. ................ Inst. No. .................
4
THIS PROPERTY HAS BEEN SOLD

AT A TAX SALE

FOR
5
DELINQUENT TAXES
6
Property Address (as identified on the most recent tax bill,
7
if available)
....
8
Legal Description or Property Index No.
..........
9
..........
10
..............................
11

This notice is to advise you that the above property has
12
been sold for delinquent taxes
at a tax sale
and that the
13
period of redemption from the sale will expire on
......
14
......
15

Check with the county clerk as to the exact amount you owe
16
before redeeming.
17

This notice is also to advise you that a petition has been
18
filed
in the Circuit Court seeking an order for judicial tax
19
deed auction and
for a tax deed which will transfer title and
20
the right to possession of this property if redemption is not
21
made on or before
.......................................
22

If you are a homeowner, this may eventually result in
23
eviction from your home.

24

This matter is set for hearing in the Circuit Court of this
25
county in ...., Illinois on .....
26

You may be present at this hearing but your right to redeem

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may

will
already have expired at that time
unless Illinois law
2
provides an additional redemption period. You may file a
3
response to the petition or attend the hearing and present
4
your case to the court. However, if you do not redeem at or
5
before the hearing, and if the court finds that the petitioner
6
has complied with all notice and other proper steps required
7
to seek an order for judicial tax deed auction, the court may
8
enter an order that your right to redeem has expired, all other
9
interested parties have been provided proper notice and their
10
interests have been resolved or extinguished, and the deed to
11
the property is to be offered for sale at a public auction
.
12

If you are the current owner of the property, you may be
13
entitled to receive any surplus from the judicial tax deed
14
auction after the delinquent taxes and allowable costs are
15
paid. If there is a surplus, you will receive notice about how
16
to claim the funds.
17

If the property is subject to Section 21-191 of the
18
Property Tax Code and the county thereafter records a tax
19
deed, you shall have an automatic statutory right to redeem
20
the property for a period of 365 days after recording of the
21
tax deed.

22
YOU ARE URGED TO REDEEM IMMEDIATELY
23
TO PREVENT LOSS OF PROPERTY

AND ADDITIONAL COSTS

24

Redemption can be made at any time on or before .... by
25
applying to the County Clerk of ...., County, Illinois at the
26
Office of the County Clerk in ...., Illinois.

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For further information contact the County Clerk
2
ADDRESS:....................
3
TELEPHONE AND/OR EMAIL ADDRESS:..................

4
..........................
5
Purchaser or Assignee.
6
Dated (insert date).

7

Housing Counselor Information: If you would like housing
8
counseling or assistance, you can contact the U.S. Department
9
of Housing and Urban Development for a list of homeownership
10
counselors or counseling organizations in your area.
11

In counties with 3,000,000 or more inhabitants, the notice
12
shall contain a provision in Spanish, Polish, and Mandarin
13
Chinese stating that the notice affects important legal rights
14
and should be translated immediately.
In counties with
15
3,000,000 or more inhabitants, the notice shall also state the
16
address, room number, and time at which the matter is set for
17
hearing.
18

The changes to this Section made by Public Act 97-557
19
apply only to matters in which a petition for tax deed is filed
20
on or after July 1, 2012 (the effective date of Public Act
21
97-557).

22

The changes to this Section made by Public Act 102-1003
23
apply to matters in which a petition for tax deed is filed on
24
or after May 27, 2022 (the effective date of Public Act

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102-1003). Failure of any party or any public official to
2
comply with the changes made to this Section by Public Act
3
102-528 does not invalidate any tax deed issued prior to May
4
27, 2022 (the effective date of Public Act 102-1003).

5

The changes made to this Section by this amendatory Act of
6
the 103rd General Assembly apply to matters concerning tax
7
certificates issued on or after the effective date of this
8
amendatory Act of the 103rd General Assembly.

9
(Source: P.A. 102-528, eff. 1-1-22; 102-813, eff. 5-13-22;
10
102-1003, eff. 5-27-22; 103-154, eff. 6-30-23; 103-555, eff.
11
1-1-24
.)

12

(35 ILCS 200/22-40)
13

Sec. 22-40.
Issuance of
order authorizing judicial tax
14
deed auction, confirmation and order for tax
deed; possession.
15

(a) To obtain an order
authorizing a judicial tax deed
16
auction and
for issuance of tax deed, the petitioner must
17
provide sufficient evidence that:
18

(1) the redemption period has expired and the property
19

has not been redeemed;
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
or Section 21-191
, is the petitioner;
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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agent, as trustee pursuant to Section 21-90
or Section
2

21-191
, is the petitioner;
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
authorizing a judicial tax deed auction or an order
13
authorizing issuance of a tax deed to a county trustee
14
pursuant to Section 21-90 or Section 21-191, subject to the
15
requirements of this Section,
directing the county clerk, on
16
the production of the tax certificate and a certified copy of
17
the order, to issue to the purchaser or its assignee a tax
18
deed. The court shall insist on strict compliance with
19
Sections

Section
22-10 through 22-25. Prior to the entry of an
20
order
under this Section
directing the issuance of a tax deed,
21
the petitioner shall furnish the court with a report of
22
proceedings of the evidence received on the application for
23
tax deed
and the report of proceedings shall be filed and made
24
a part of the court record
.
The petitioner shall also furnish
25
to the court a statement of redemption from the county clerk
26
showing the total taxes, penalties, and costs that were

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required to be paid to redeem the tax sale as specified in the
2
notice required under Section 22-10. The petitioner for tax
3
deed must file a statement of, if applicable, (i) all taxes it
4
has paid or redeemed for the property, (ii) the costs paid for
5
court reporter and transcript services in counties of
6
3,000,000 or more inhabitants, or, in counties with less than
7
3,000,000 inhabitants, a submission of a report of proceedings
8
to the court, (iii) the fees paid to the clerk for the estimate
9
of redemption, (iv) all payments made for municipal
10
advancements required by Section 22-35, and (v) costs
11
expressly permitted by this Code. The total of the amount
12
shown on the statement of redemption plus items (i) through
13
(v), or portion thereof, shall be identified as the tax deed
14
judgment amount. For certificates issued on or after July 1,
15
2026, the tax deed judgment amount shall include only
16
allowable costs as defined in Section 1-4. No prohibited cost
17
under Section 1-4 may be included for any purpose.
18

The purpose of the judicial tax deed auction shall be to
19
test the fair market value of the property before final
20
disposition by tax deed and to preserve any surplus proceeds
21
for lawful claimants.
22

If the petitioner is a county proceeding under Section
23
21-191 and a tax deed is issued to the county prior to auction,
24
the property shall nevertheless be offered at a judicial tax
25
deed auction within the time required by Section 21-191 if the
26
property is not redeemed.

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No minimum bid shall include any fee, surcharge, or charge
2
imposed primarily to capitalize an indemnity fund, surplus
3
account, automation fund, registry, general revenue account,
4
or other governmental account.
5

The order for judicial tax deed auction shall include such
6
terms and conditions of the auction as specified by the court
7
and the report of proceedings shall be filed and made a part of
8
the court record.

9

(b) Except as provided in subsection (e)
of this Section
,
10
if taxes for years prior to the year or years sold are or
11
become delinquent subsequent to the date of sale, the court
12
shall find that the lien of those delinquent taxes has been or
13
will be merged into the tax deed grantee's title if the court
14
determines that the tax deed grantee or any prior holder of the
15
certificate of purchase, or any person or entity under common
16
ownership or control with any such grantee or prior holder of
17
the certificate of purchase, was at no time the holder of any
18
certificate of purchase for the years sought to be merged. If
19
delinquent taxes are merged into the tax deed pursuant to this
20
subsection, the court shall enter an order declaring which
21
specific taxes have been or will be merged into the tax deed
22
title and directing the county treasurer and county clerk to
23
reflect that declaration in the warrant and judgment records;
24
provided, that no such order shall be effective until a tax
25
deed has been issued and timely recorded. Nothing contained in
26
this Section shall relieve any owner liable for delinquent

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property taxes under this Code from the payment of the taxes
2
that have been merged into the title upon issuance of the tax
3
deed.
4

(c) The county clerk is entitled to a fee of $10 in
5
counties of 3,000,000 or more inhabitants and $5 in counties
6
with less than 3,000,000 inhabitants for the issuance of the
7
tax deed, with the exception of deeds issued to the county
8
pursuant to its authority under Section 21-90
or Section
9
21-191
. The clerk may not include in a tax deed more than one
10
property as listed, assessed and sold in one description,
11
except in cases where several properties are owned by one
12
person.
13

Upon application, the court shall enter an order to place
14
the tax deed grantee or the grantee's successor in interest in
15
possession of the property and may enter orders and grant
16
relief as may be necessary or desirable to maintain the
17
grantee or the grantee's successor in interest in possession.
18

(d) The court shall retain jurisdiction to enter orders
19
pursuant to subsections (b) and (c) of this Section.
Public
20
Act 92-223 and Public Act 95-477 shall be construed as being
21
declarative of existing law and not as a new enactment.
22

(e) Prior to the issuance of any
order for a judicial
tax
23
deed
auction
under this Section, the petitioner must redeem
24
all taxes and special assessments on the property that are
25
delinquent after the date of its tax sale
subject to a pending
26
tax petition filed by a county or its assignee pursuant to

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Section 21-90
or Section 21-191
.
2

(f) If, for any reason, a purchaser fails to obtain an
3
order
for judicial tax deed auction or
for tax deed within the
4
required time period and no sale in error was granted or
5
redemption paid, then the certificate shall be forfeited to
6
the county, as trustee, pursuant to Section 21-90.
7

(g) Except as provided in Section 21-191, upon entry of an
8
order requiring a judicial tax deed auction under subsection
9
(a) of this Section, the property shall be offered for sale by
10
public auction within 120 days after the date of the order and
11
sold to the highest bidder at such an auction in accordance
12
with Section 22-42 and subject to additional requirements set
13
by the court's order.
14
(Source: P.A. 103-555, eff. 1-1-24; 104-417, eff. 8-15-25.)

15

(35 ILCS 200/22-42 new)
16

Sec. 22-42.
Judicial tax deed auction and procedures.
17

(a) Notice of tax deed auction. The sheriff or duly
18
appointed private selling officer shall give notice of the
19
auction with the following information:
20

(1) the Property Identification Number and address
21

listed on the most recent tax bill;
22

(2) the time and place of the auction including
23

whether the auction will take place online, in person, or
24

both, and the website where the online bidding may take
25

place, if applicable;

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(3) the terms of the auction; and
2

(4) the amount of the tax deed judgment amount
3

provided in Section 22-40.
4

The Notice of Tax Deed Auction shall be in clear and
5
concise language, together with a notice in Spanish, Polish,
6
and Mandarin Chinese stating that the notice affects important
7
legal rights and should be translated immediately. The Notice
8
of Tax Deed Auction shall be mailed via first-class mail to all
9
interested parties. The Notice of Tax Deed Auction shall be
10
mailed via first-class mail and certified mail to the owner of
11
the property, at the address at which service of the Section
12
22-10 Take Notice was attempted, and to any parties who have
13
appeared in the proceeding. The notice shall include a sworn
14
certificate of service signed by the party sending the notice
15
attesting to the fact that the notice of auction was placed in
16
the mail at least 10 calendar days prior to the date of the
17
auction.
18

The Notice of Tax Deed Auction shall be published in at
19
least 3 consecutive calendar weeks, once in each week. The
20
first such notice shall be published not more than 45 days
21
prior to the auction, and the last such notice shall be
22
published not less than 7 days prior to the auction. If the
23
property is located in a municipality in a county with less
24
than 3,000,000 inhabitants, the petitioner shall also publish
25
a notice in a newspaper published in the municipality and in
26
such other publications as may be further ordered by the

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court. If the petitioner cannot identify a newspaper published
2
in the municipality, or if the property is located in a county
3
with 3,000,000 or more inhabitants, the notice shall be
4
published in a newspaper published within the county and in
5
such other publications as may be further ordered by the
6
court. If no newspaper is published in the county, then the
7
notice shall be published in the newspaper that is published
8
nearest the county seat of the county in which the property is
9
located and such other publications as may be further ordered
10
by the court. The publication shall include all information
11
included in the notice sent pursuant to this Section.
12

(b) Minimum bid. The selling officer shall start all
13
bidding with a minimum bid equal to the tax deed judgment
14
amount, plus only the cost for the publication of the judicial
15
sale required in this Section and the costs of the selling
16
officer. The selling officer shall proceed to a public
17
judicial tax deed auction, offer the real estate for sale, and
18
sell the real estate to the highest bidder. The highest bid at
19
the judicial tax deed auction shall constitute the fair market
20
value of the property for purposes of this Code. If no bidder
21
is willing to pay the minimum bid, the petitioner shall be the
22
winning bidder and be entitled to a tax deed, and it shall be
23
conclusively presumed that there is no surplus equity in the
24
property.
25

(c) Credit bid for petitioner. At the auction under this
26
Section, the person conducting the auction shall enter a bid

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in favor of the petitioner in the amount of the minimum bid set
2
forth above. Nothing in this Section shall be construed to
3
prevent the petitioner from bidding at the public auction.
4
However, if the petitioner is the winning bidder, the holder
5
must pay cash for the difference between the winning bid and
6
the minimum bid, plus any applicable costs or fees that may be
7
attached to the winning bid.
8

(d) Receipt upon judicial tax deed auction. Upon and at
9
the conclusion of the judicial tax deed auction, the person
10
conducting the auction shall give to the purchaser a receipt
11
of sale. The receipt shall describe the real estate purchased
12
and shall show the amount bid, the total amount paid to date,
13
and the amount still to be paid therefor. An additional
14
receipt shall be given at the time of each subsequent payment.
15
Any purchaser who fails to complete the sale for failure to
16
make full payment shall forfeit to the county any deposit
17
already made, and the court shall order a new auction of the
18
property.
19

(e) Certificate of Judicial Tax Deed Auction. Upon payment
20
in full of the amount bid, the sheriff or duly appointed
21
selling officer conducting the sale shall issue, in duplicate,
22
and give to the purchaser a certificate of judicial tax deed
23
auction. The certificate shall be in a recordable form,
24
describe the real estate purchased, indicate the date and
25
place of sale and show the amount paid therefor. The
26
certificate shall further indicate that it is subject to

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confirmation by the court. The certificate shall be freely
2
assignable by endorsement thereon.
3

(f) Deposit of surplus funds. To the extent that the
4
winning bid exceeds the minimum bid, upon the expiration of 30
5
days following confirmation of the sale, the selling officer
6
shall deposit the surplus funds with the treasurer of the
7
county in which the subject property lies and provide the
8
treasurer with the parties and mailing addresses to which all
9
Take Notices were sent pursuant to Section 22-10.
10

(g) Confirmation of sale; order for issuance of tax deed.
11

(1) The sheriff or selling officer conducting the sale
12

shall promptly make a report to the court that issued the
13

order authorizing the judicial tax deed auction, which
14

report shall include a copy of all receipts and, if any,
15

certificate of judicial tax deed auction.
16

(2) Upon motion and notice in accordance with court
17

rules applicable to motions generally, which motion shall
18

not be made prior to sale, the court shall conduct a
19

hearing to confirm the sale. Unless the court finds that a
20

notice required in this Section was not issued or the sale
21

was not conducted in accordance with the order for
22

judicial tax deed auction, the court shall enter an order:
23

(A) confirming the judicial tax deed auction sale;
24

(B) directing the county clerk to issue a tax deed
25

in the name of the holder of the certificate of
26

judicial tax deed auction once presented with a

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certified copy of the confirmation order and original
2

certificate of judicial tax deed auction; and
3

(C) directing the selling officer to pay to the
4

holder of the tax certificate the amount of the credit
5

bid upon surrender of the tax certificate, and to pay
6

the selling officer its fees.
7

(3) If the county is the holder of the tax certificate
8

for property sold at a judicial tax deed auction in
9

accordance with this Section, any proceeds of any such
10

sale shall be distributed to the taxing districts in
11

proportion to their respective interests therein.
12

Notwithstanding the preceding, any distribution to the
13

taxing districts shall be reduced by the costs expressly
14

authorized by this Code associated with the sale of the
15

property. Any surplus amount to be held by the county
16

treasurer and distributed to former owners in accordance
17

with this Section shall be excluded from distributions to
18

taxing districts.
19

(4) If any judicial tax deed auction sale fails to
20

comply with the requirements in this Section, any party
21

may, by motion supported by affidavit made prior to
22

confirmation of such sale, request that the court which
23

entered the judgment set aside the judicial tax deed
24

auction sale. Any such party shall guarantee or secure by
25

bond a bid equal to the successful bid at the judicial tax
26

deed auction. No guarantee or bond shall be required if

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the property is residential and the party seeking to set
2

aside the sale is the owner-occupant of the property at
3

the time the motion is filed. If the court denies
4

confirmation of the judicial tax deed auction sale, it
5

shall order a new judicial tax deed auction. Any
6

subsequent auction is subject to the same notice
7

requirement as the original auction.
8

(5) No sale under this Section shall be held invalid
9

or be set aside because of any immaterial or insignificant
10

defect in the notice thereof or in the publication of the
11

same, or in the proceedings of the officer conducting the
12

sale.
13

(h) Notice of surplus proceeds. Within 60 days following
14
the deposit of surplus funds with the treasurer of the county,
15
the treasurer shall send notice to all parties to which the
16
Section 22-10 Take Notice was sent, stating that the owner or
17
owners of the property at the time of the sale may submit a
18
claim for the surplus funds to the county treasurer or the
19
circuit court within 3 years of the date on the notice.
20

(i) Distribution of surplus proceeds. Upon receipt of a
21
claim for surplus proceeds, the county treasurer, being
22
satisfied of the facts in the case, shall distribute the
23
surplus proceeds to the proper claimant. When the county
24
treasurer is unable to determine the proper claimant, the
25
county treasurer shall file a motion with the circuit court
26
hearing the underlying tax case, requesting that the court

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determine whether an interested party is the owner of record
2
entitled to a disbursement of surplus proceeds. Within 30 days
3
following the filing of the motion, the court hearing the
4
underlying tax case shall set a hearing to determine whether
5
an interested party is the owner of record entitled to a
6
disbursement of surplus proceeds. All interested parties in
7
the underlying case shall be notified by the county treasurer.
8
Any party claiming to have an ownership interest in the parcel
9
at the time of the issuance of tax deed may present evidence of
10
ownership and request a disbursement of any or all surplus
11
proceeds. The court shall issue an order directing the
12
treasurer to disburse a specific amount of surplus proceeds to
13
specific parties, with sufficient personally identifiable
14
information to accurately identify the parties entitled to
15
disbursement.
16

(j) Disbursement hearing. Upon filing of a motion by a
17
party claiming to be the owner of the property at the time of
18
sale, within 30 days following the filing of the motion, the
19
court hearing the underlying tax case shall set a hearing to
20
determine whether an interested party is the owner entitled to
21
a disbursement of surplus proceeds. All interested parties in
22
the underlying case shall be notified by the movant. Any party
23
claiming to be the owner of the property at the time of sale
24
may present evidence of ownership and request a disbursement
25
of any or all surplus proceeds. The court shall issue an order
26
directing the treasurer to disburse a specific amount of

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surplus proceeds to specific parties, with sufficient
2
personally identifiable information to accurately identify the
3
parties entitled to disbursement.
4

(k) Certain deductions prohibited. No maintenance cost,
5
administrative cost, overhead cost, or other prohibited cost
6
under Section 1-4 shall be deducted from surplus proceeds.
7

(l) Interest. Interest earned on surplus proceeds while
8
held by the county treasurer shall belong to the lawful
9
claimant and shall be paid with the principal amount of the
10
surplus proceeds.
11

(m) Disposition of unclaimed surplus funds. Surplus funds
12
that have not been claimed within 3 years following the date on
13
the county treasurer's notice shall be disposed of pursuant to
14
the Revised Uniform Unclaimed Property Act.

15

(35 ILCS 200/22-43 new)
16

Sec. 22-43.
Segregated escrow account for surplus
17
proceeds.
18

(a) All surplus proceeds deposited with the county
19
treasurer under this Code shall be held in a segregated,
20
non-divertible escrow account.
21

(b) Moneys held in the escrow account shall not be
22
transferred, appropriated, borrowed, swept, pledged, invested,
23
or otherwise used for any county general fund, tort liability
24
fund, county investment program, or other governmental
25
purpose.

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(c) Moneys held in the escrow account shall be used solely
2
for disbursement of surplus proceeds to lawful claimants as
3
authorized under this Code.
4

(d) The county treasurer shall maintain records of all
5
deposits, balances, notices, disbursements, and transfers to
6
unclaimed property.
7

(e) Records under this Section are public records subject
8
to the Freedom of Information Act, except to the extent
9
otherwise exempt under that Act.

10

(35 ILCS 200/22-65)
11

Sec. 22-65.
Form of deed.
A tax deed executed by the county
12
clerk under the official seal of the county shall be recorded
13
in the same manner as other conveyances of property, and vests
14
in the grantee, his or her heirs and assigns, the title of the
15
property therein described without further acknowledgment or
16
evidence of the conveyance.
Tax deeds issued under this
17
Section shall not require a municipal transfer stamp or be
18
subject to any municipal real estate transfer taxes,
19
requirements, or certifications prior to recording.
The
20
conveyance shall be substantially in the following form:
21
State of Illinois)

22
) ss.

23
County of .......)
24

At a
judicial tax deed auction
public sale of property for
25
the nonpayment of taxes, held in the county above stated, on

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1
(insert date), the following described property was sold:
2
(here place description of property conveyed). The property
3
not having been redeemed from the sale, and it appearing that
4
the holder of the certificate of purchase of the property has
5
complied with the laws of the State of Illinois necessary to
6
entitle
the holder

(insert him, her or them)
to a deed of the
7
property: I ...., county clerk of the county of ...., in
8
consideration of the
premises

property
and by virtue of the
9
statutes of the State of Illinois in such cases provided,
10
grant and convey to ...., his or her heirs and assigns forever,
11
the property described above.
12

Dated (insert date).
13
Signature of .................. County Clerk
14
Seal of County of ...., Illinois
15
(Source: P.A. 91-357, eff. 7-29-99.)

16

Section 95.
Applicability.
The changes made by this
17
amendatory Act apply only to tax certificates issued on or
18
after July 1, 2026. Nothing in this amendatory Act applies to
19
tax deeds issued before July 1, 2026, certificates issued
20
before July 1, 2026, or any claim arising from a tax sale or
21
tax deed occurring before July 1, 2026.

22

Section 97.
Severability.
The provisions of this Act are
23
severable under Section 1.31 of the Statute on Statutes.

24

Section 99.
Effective date.
This Act takes effect July 1,

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2026.

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