PROPERTY JUSTICE ACT

Illinois General Assembly - Full Text of SB2830

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.

Choose Language

English

Afrikaans

Albanian

Arabic

Armenian

Azerbaijani

Basque

Bengali

Bosnian

Catalan

Croatian

Czech

Danish

Dutch

Esperanto

Estonian

Filipino

Finnish

French

Galician

Georgian

German

Greek

Gujarati

Haitian Creole

Hausa

Hawaiian

Hebrew

Hindi

Hungarian

Icelandic

Indonesian

Interlingua

Interlingue

Inuktitut

Irish

Italian

Japanese

Javanese

Kannada

Khmer

Korean

Latin

Latvian

Lithuanian

Luxembourgish

Macedonian

Malagasy

Malayalam

Maltese

Maori

Marathi

Myanmar

Nepali

Norwegian

Odia

Pashto

Punjabi

Romanian

Russian

Samoan

Sango

Sanskrit

Sardinian

Sindhi

Sinhala

Slovak

Slovenian

Somali

Southern Sotho

Spanish

Sundanese

Swahili

Swedish

Tamil

Telugu

Thai

Tigrinya

Tonga

Turkish

Ukrainian

Urdu

Vietnamese

Welsh

Xhosa

Yiddish

Yoruba

Zulu

Powered by
Translate

Close

Illinois General Assembly

Top Navigation Bar

Translate

Learn

Select General Assembly

Search the 104th General Assembly

Enter search terms for legislation, members, committees, or schedules.

ILGA.GOV

LEGISLATION & LAWS

Bills & Resolutions

Public Acts

Illinois Compiled Statutes

Illinois Constitution

Search Legislation

Glossary

Guide

Reports & Inquiry

Legislative Reports

Special Reports

FTP Site

Legislator Lookup

Capitol Complex Phone Numbers

Rules & Regulations

Illinois Register

Administrative Rules

Senate

Members

Schedules

Committees

Request for Remote Testimony

Journals

Transcripts

Rules

Audio/Video

FOIA Information

Senate Employment Opportunities

Media Guidelines

House

Members

Schedules

Committees

Submit testimony for House Committees

Journals

Transcripts

Rules

Audio/Video

FOIA Information

House Employment Opportunities

Log In

Mobile Top Bar

Search the 104th General Assembly

Enter keywords to search the Illinois General Assembly website.

Full Text of SB2830

Home

Legislation

Full Text

SB2830 - 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
SB2830

Introduced 1/13/2026, by Sen. Willie Preston

SYNOPSIS AS INTRODUCED:

New Act

Creates the Property Justice Act. Provides that no interest shall be
paid on any sale-in-error refund arising from an error or omission of a
county assessor, county treasurer, sheriff, or other county office.
Provides that, if interest on a sale-in-error refund is permitted, then
the interest shall not exceed 6% annually. Provides that a tax purchaser
may not receive more than $2,000,000 in cumulative sale-in-error refunds
in a year. Provides that a tax purchaser shall be responsible for not less
than 10% of the purchase amount in any sale-in-error arising from
conditions discoverable upon ordinary due diligence at the time of sale.
Provides that, before an annual tax sale or scavenger sale is conducted,
specified officials must each execute a presale certification stating that
the parcels are legally eligible for sale, that notices have been properly
served, and that assessed and delinquent amounts are accurate. Creates the
Community Revitalization Property Trust. Provides that the Trust shall
acquire parcels that (1) receive no bids in a scavenger sale or (2) are
located in a distressed municipality. Provides that the Trust shall (1)
clear title on any property acquired by the Trust; (2) extinguish liens on
any property acquired by the Trust; (3) package parcels acquired by the
Trust for redevelopment; (4) convey parcels owned by the Trust for $1 to
qualified local purchasers, including residents, nonprofits, faith-based
organizations, or small developers; and (5) prioritize community-driven
redevelopment. Provides that, if the State and local delinquent taxes on a
parcel exceed 125% of the assessed market value of a parcel, then all
amounts in excess of 125% are extinguished. Provides that the State
Treasurer shall publish quarterly reports containing: (1) all
sale-in-error refunds issued because of an error or omission by a county
assessor, county treasurer, sheriff, or other county office; (2) the
county office that caused the error or omission; and (3) the payments made
because of the error or omission. Limits home rule powers. Effective
immediately.
LRB104 16676 RTM 30080 b

A BILL FOR

SB2830
LRB104 16676 RTM 30080 b
1

AN ACT concerning government.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 1.
Short title.
This Act may be cited as the
5
Property Justice Act.

6

Section 5.
Legislative findings.
The General Assembly
7
finds and declares the following:
8

(1) Numerous municipalities in Cook County have
9

experienced systemic disinvestment, high concentrations of
10

tax-delinquent properties, and repeated entry of parcels
11

into scavenger sales.
12

(2) Large volumes of sales-in-error refunds have
13

resulted from county errors, including failures of notice
14

service, incorrect assessments, and miscalculated taxes.
15

(3) Sale-in-error refunds currently place the entire
16

financial burden on taxpayers while enabling risk-free
17

speculation by tax purchasers.
18

(4) In distressed municipalities, the assessed value
19

of properties is often lower than the delinquent tax
20

amount, rendering parcels unsellable and preventing
21

community recovery.
22

(5) The public interest requires reforms to ensure
23

accuracy in the tax sale process, eliminate risk-free

SB2830
- 2 -
LRB104 16676 RTM 30080 b
1

speculation, return land to productive use, and provide
2

mechanisms for distressed communities to rebuild.

3

Section 10.
Definitions.
As used in this Act:
4

"Community Revitalization Property Trust" or "Trust" means
5
the entity created under Section 30.
6

"Distressed municipality" means any municipality in which
7
(i) more than 20% of parcels in the municipality were offered
8
in the most recent scavenger sale or (ii) more than 35% of
9
parcels offered in the most recent scavenger sale have
10
delinquent taxes exceeding the assessed market value.
11

"Presale certification" means the written affirmation
12
described in Section 25.

13

Section 15.
Limits on sale-in-error interest.
14

(a) No interest shall be paid on any sale-in-error refund
15
arising from an error or omission of a county assessor, county
16
treasurer, sheriff, or other county office.
17

(b) If interest on a sale-in-error refund is permitted,
18
then the interest shall not exceed 6% annually.
19

(c) A tax purchaser may not receive more than $2,000,000
20
in cumulative sale-in-error refunds in a year.

21

Section 20.
Risk-sharing requirement.
22

(a) A tax purchaser shall be responsible for not less than
23
10% of the purchase amount in any sale-in-error arising from

SB2830
- 3 -
LRB104 16676 RTM 30080 b
1
conditions discoverable upon ordinary due diligence at the
2
time of sale.
3

(b) The State Treasurer shall adopt rules establishing due
4
diligence standards for the purposes of subsection (a).

5

Section 25.
County presale certification.
6

(a) Before an annual tax sale or scavenger sale is
7
conducted, the following officials must each execute a presale
8
certification stating that the parcels are legally eligible
9
for sale, that notices have been properly served, and that
10
assessed and delinquent amounts are accurate:
11

(1) the county assessor;
12

(2) the county treasurer;
13

(3) the sheriff;
14

(4) the clerk of the circuit court.
15

(b) A sale conducted without a complete presale
16
certification is void.

17

Section 30.
Community Revitalization Property Trust.
18

(a) The Community Revitalization Property Trust is created
19
as a political subdivision of the State.
20

(b) The Trust shall acquire parcels that:
21

(1) receive no bids in a scavenger sale;
22

(2) are located in a distressed municipality; or
23

(3) are transferred under Sections 35 and 40.
24

(c) The Trust shall:

SB2830
- 4 -
LRB104 16676 RTM 30080 b
1

(1) clear title on any property acquired by the Trust;
2

(2) extinguish liens on any property acquired by the
3

Trust;
4

(3) package parcels acquired by the Trust for
5

redevelopment;
6

(4) convey parcels owned by the Trust for $1 to
7

qualified local purchasers, including residents,
8

nonprofits, faith-based organizations, or small
9

developers; and
10

(5) prioritize community-driven redevelopment.

11

Section 35.
Automatic excess-debt forgiveness.
12

(a) If the State and local delinquent taxes on a parcel
13
exceed 125% of the assessed market value of a parcel, then all
14
amounts in excess of 125% are extinguished.
15

(b) Parcels qualifying under subsection (a) that receive
16
no bids in a scavenger sale shall be transferred to the Trust.

17

Section 40.
Moratorium on scavenger sales in distressed
18
municipalities.
19

(a) A parcel located in a distressed municipality may not
20
be offered for sale in a scavenger sale.
21

(b) A parcel in a distressed municipality that would have
22
been offered for sale in a scavenger sale shall instead be
23
transferred to:
24

(1) the Cook County Land Bank Authority;

SB2830
- 5 -
LRB104 16676 RTM 30080 b
1

(2) the Trust; or
2

(3) a qualified municipality redevelopment authority.

3

Section 45.
Reporting requirements.
4

(a) The State Treasurer shall publish quarterly reports
5
containing:
6

(1) all sale-in-error refunds issued because of an
7

error or omission by a county assessor, county treasurer,
8

sheriff, or other county office;
9

(2) the county office that caused the error or
10

omission; and
11

(3) the payments made because of the error or
12

omission.
13

(b) The reports published under subsection (a) shall be
14
publicly accessible and searchable.

15

Section 50.
Act takes precedence.
In case of any conflict
16
between the provisions of this Act and any other law,
17
executive order, or administrative rule, the provisions of
18
this Act prevail and control.

19

Section 55.
Home rule preemption.
20

(a) A home rule unit may not impose a tax inconsistent in a
21
manner inconsistent with this Act. This Act is a denial and
22
limitation of home rule powers and functions under subsection
23
(g) of Section 6 of Article VII of the Illinois Constitution.

SB2830
- 6 -
LRB104 16676 RTM 30080 b
1

(b) A home rule unit may not regulate the sale or transfer
2
of property in a manner inconsistent with this Act. This Act is
3
a limitation under subsection (i) of Section 6 of Article VII
4
of the Illinois Constitution on the concurrent exercise by
5
home rule units of powers and functions exercised by the
6
State.

7

Section 99.
Effective date.
This Act takes effect upon
8
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. 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