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SB2083 • 2026
PROP TX-INDEMNITY FUND
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
PROP TX-INDEMNITY FUND
Rule 3-9(a) / Re-referred to Assignments
Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026
Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026
Rule 2-10 Committee Deadline Established As April 24, 2026
Re-assigned to Revenue
Rule 3-9(a) / Re-referred to Assignments
Rule 2-10 Committee/3rd Reading Deadline Established As June 1, 2025
Rule 2-10 Committee/3rd Reading Deadline Established As May 23, 2025
Rule 2-10 Committee Deadline Established As May 9, 2025
Rule 2-10 Committee Deadline Established As April 11, 2025
Assigned to Revenue
Filed with Secretary by Sen. Erica Harriss
First Reading
Referred to Assignments
PROP TX-INDEMNITY FUND
Illinois General Assembly - Full Text of SB2083 Select Language × The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein. Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet. The English language version is always the official and authoritative version of this website. NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window. 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Full Text of SB2083 Home Legislation Full Text SB2083 - 104th General Assembly Bill Status Full Text Votes Witness Slips Select Menu Bill Status Full Text Votes Witness Slips Printer Friendly Version Introduced Printer Friendly Version Introduced Open PDF 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB2083 Introduced 2/6/2025, by Sen. Erica Harriss SYNOPSIS AS INTRODUCED: 35 ILCS 200/21-305 Amends the Property Tax Code. Makes changes concerning payments from the Indemnity Fund to provide that all property owners who sustain loss or damage by reason of the issuance of a tax deed are entitled to payments from the Indemnity Fund. Effective immediately. LRB104 03814 HLH 13838 b A BILL FOR SB2083 LRB104 03814 HLH 13838 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 Section 21-305 as follows: 6 (35 ILCS 200/21-305) 7 Sec. 21-305. Payments from Indemnity Fund. 8 (a) Any owner of property sold under any provision of this 9 Code who sustains loss or damage by reason of the issuance of a 10 tax deed under Section 21-445 or 22-40 and who is barred or is 11 in any way precluded from bringing an action for the recovery 12 of the property shall have the right to indemnity for the loss 13 or damage sustained, limited as follows: 14 (1) An owner who resided on property that contained 4 15 or less dwelling units on the last day of the period of 16 redemption and who is equitably entitled to compensation 17 for the loss or damage sustained has the right to 18 indemnity. An equitable indemnity award shall be limited 19 to the fair cash value of the property as of the date the 20 tax deed was issued less any mortgages or liens on the 21 property , and the award will not exceed $99,000 . The Court 22 shall liberally construe this equitable entitlement 23 standard to provide compensation wherever, in the SB2083 - 2 - LRB104 03814 HLH 13838 b 1 discretion of the Court, the equities warrant the action. 2 An owner of a property that contained 4 or less 3 dwelling units who requests an award in excess of $99,000 4 must prove that the loss of his or her property was not 5 attributable to his or her own fault or negligence before 6 an award in excess of $99,000 will be granted. 7 (2) (Blank). An owner who sustains the loss or damage 8 of any property occasioned by reason of the issuance of a 9 tax deed, without fault or negligence of his or her own, 10 has the right to indemnity limited to the fair cash value 11 of the property less any mortgages or liens on the 12 property. In determining the existence of fault or 13 negligence, the court shall consider whether the owner 14 exercised ordinary reasonable diligence under all of the 15 relevant circumstances. 16 (3) In determining the fair cash value of property 17 less any mortgages or liens on the property, the fair cash 18 value shall be reduced by the principal amount of all 19 taxes paid by the tax purchaser or his or her assignee 20 before the issuance of the tax deed. 21 (4) If an award made under this Section paragraph (1) 22 or (2) is subject to a reduction by the amount of an 23 outstanding mortgage or lien on the property, other than 24 the principal amount of all taxes paid by the tax 25 purchaser or his or her assignee before the issuance of 26 the tax deed and the petitioner would be personally liable SB2083 - 3 - LRB104 03814 HLH 13838 b 1 to the mortgagee or lienholder for all or part of that 2 reduction amount, the court shall order an additional 3 indemnity award to be paid directly to the mortgagee or 4 lienholder sufficient to discharge the petitioner's 5 personal liability. The court, in its discretion, may 6 order the joinder of the mortgagee or lienholder as an 7 additional party to the indemnity action. 8 (b) Indemnity fund; subrogation. 9 (1) Any person claiming indemnity hereunder shall 10 petition the Court which ordered the tax deed to issue, 11 shall name the County Treasurer, as Trustee of the 12 indemnity fund, as defendant to the petition, and shall 13 ask that judgment be entered against the County Treasurer, 14 as Trustee, in the amount of the indemnity sought. The 15 provisions of the Civil Practice Law shall apply to 16 proceedings under the petition, except that neither the 17 petitioner nor County Treasurer shall be entitled to trial 18 by jury on the issues presented in the petition. The Court 19 shall liberally construe this Section to provide 20 compensation wherever in the discretion of the Court the 21 equities warrant such action. 22 (2) The County Treasurer, as Trustee of the indemnity 23 fund, shall be subrogated to all parties in whose favor 24 judgment may be rendered against him or her, and by third 25 party complaint may bring in as a defendant any person, 26 other than the tax deed grantee and its successors in SB2083 - 4 - LRB104 03814 HLH 13838 b 1 title, not a party to the action who is or may be liable to 2 him or her, as subrogee, for all or part of the 3 petitioner's claim against him or her. 4 (c) Any contract involving the proceeds of a judgment for 5 indemnity under this Section, between the tax deed grantee or 6 its successors in title and the indemnity petitioner or his or 7 her successors, shall be in writing. In any action brought 8 under Section 21-305, the Collector shall be entitled to 9 discovery regarding, but not limited to, the following: 10 (1) the identity of all persons beneficially 11 interested in the contract, directly or indirectly, 12 including at least the following information: the names 13 and addresses of any natural persons; the place of 14 incorporation of any corporation and the names and 15 addresses of its shareholders unless it is publicly held; 16 the names and addresses of all general and limited 17 partners of any partnership; the names and addresses of 18 all persons having an ownership interest in any entity 19 doing business under an assumed name, and the county in 20 which the assumed business name is registered; and the 21 nature and extent of the interest in the contract of each 22 person identified; 23 (2) the time period during which the contract was 24 negotiated and agreed upon, from the date of the first 25 direct or indirect contact between any of the contracting 26 parties to the date of its execution; SB2083 - 5 - LRB104 03814 HLH 13838 b 1 (3) the name and address of each natural person who 2 took part in negotiating the contract, and the identity 3 and relationship of the party that the person represented 4 in the negotiations; and 5 (4) the existence of an agreement for payment of 6 attorney's fees by or on behalf of each party. 7 Any information disclosed during discovery may be subject 8 to protective order as deemed appropriate by the court. The 9 terms of the contract shall not be used as evidence of value. 10 (d) A petition of indemnity under this Section must be 11 filed within 10 years after the date the tax deed was issued. 12 (Source: P.A. 97-557, eff. 7-1-12 .) 13 Section 99. Effective date. This Act takes effect upon 14 becoming law. Footer Disclaimer This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies. Read About Cookies ILGA.GOV 2026 ILGA.gov | All Rights Reserved | ADA | Disclaimers | Learn This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.gov uses cookies to ensure you get the best experience on our website. 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