PROP TAX-ADMIN SALE IN ERROR

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3513

Introduced 2/5/2026, by Sen. Celina Villanueva

SYNOPSIS AS INTRODUCED:

35 ILCS 200/21-310
35 ILCS 516/255

Amends the Property Tax Code and the Mobile Home Local Services Tax
Enforcement Act. Provides that, when the holder of the certificate of
purchase is the county as trustee for taxing districts, upon request of or
consent by the county as trustee, the county collector may declare an
administrative sale in error at any time and for any reason. Provides that
the declaration shall state the reason why the sale should not have
occurred.
LRB104 18792 HLH 32235 b

A BILL FOR

SB3513
LRB104 18792 HLH 32235 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 21-310 as follows:

6

(35 ILCS 200/21-310)
7

Sec. 21-310.
Sales in error.
8

(a) When, upon application of the county collector, the
9
owner of the certificate of purchase, the holder of a 5% lien
10
issued pursuant to Section 21-240, or a municipality which
11
owns or has owned the property ordered sold, it appears to the
12
satisfaction of the court which ordered the property sold that
13
any of the following subsections are applicable, the court
14
shall declare the sale to be a sale in error:
15

(1) the property was not subject to taxation, or all
16

or any part of the lien of taxes sold has become null and
17

void pursuant to Section 21-95 or unenforceable pursuant
18

to subsection (c) of Section 18-250 or subsection (b) of
19

Section 22-40;
20

(2) the taxes or special assessments had been paid
21

prior to the sale of the property;
22

(3) there is a double assessment;
23

(4) the description is void for uncertainty;

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1

(5) the assessor, chief county assessment officer,
2

board of review, board of appeals, or other county
3

official has made an error material to the tax certificate
4

at issue (other than an error of judgment as to the value
5

of any property), provided, however, that a sale in error
6

may not be declared upon application of the owner of the
7

certificate of purchase under this paragraph (5) if the
8

county collector provided notice in accordance with
9

Section 21-118 that the same property received a previous
10

sale in error on the same facts;
11

(5.5) the owner of the homestead property had tendered
12

timely and full payment to the county collector that the
13

owner reasonably believed was due and owing on the
14

homestead property, and the county collector did not apply
15

the payment to the homestead property; provided that this
16

provision applies only to homeowners, not their agents or
17

third-party payors;
18

(6) a voluntary or involuntary petition was filed by
19

or against the legal or beneficial owner of the property
20

requesting relief under the provisions of 11 U.S.C.
21

Chapter 7, 11, 12, or 13, and the bankruptcy case was open
22

on the date the collector's application for judgment was
23

filed pursuant to Section 21-150 or 21-155 or the date of
24

the tax sale;
25

(7) the property is owned by the United States, the
26

State of Illinois, a municipality, or a taxing district;

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1

or
2

(8) the owner of the property is a reservist or
3

guardsperson who is granted an extension of his or her due
4

date under Sections 21-15, 21-20, and 21-25 of this Act.
5

(b) When, upon application of the owner of the certificate
6
of purchase only, it appears to the satisfaction of the court
7
which ordered the property sold that any of the following
8
subsections are applicable, the court shall declare the sale
9
to be a sale in error:
10

(1) A voluntary or involuntary petition under the
11

provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been
12

filed subsequent to the tax sale and prior to the issuance
13

of the tax deed, and the bankruptcy case was open on the
14

date the petition for a sale in error was filed.
15

(2) The improvements upon the property sold have been
16

substantially destroyed subsequent to the tax sale and
17

prior to the issuance of the tax deed; however, if the
18

court declares a sale in error under this paragraph (2),
19

the court may order the holder of the certificate of
20

purchase to assign the certificate to the county collector
21

if requested by the county collector. The county collector
22

may, upon request of the county, as trustee, or upon
23

request of a taxing district having an interest in the
24

taxes sold, further assign any certificate of purchase
25

received pursuant to this paragraph (2) to the county
26

acting as trustee for taxing districts pursuant to Section

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1

21-90 of this Code or to the taxing district having an
2

interest in the taxes sold.
3

(3) There is an interest held by the United States in
4

the property sold which could not be extinguished by the
5

tax deed.
6

(4) The real property contains a hazardous substance,
7

hazardous waste, or underground storage tank that would
8

require cleanup or other removal under any federal, State,
9

or local law, ordinance, or regulation, only if the tax
10

purchaser purchased the property without actual knowledge
11

of the hazardous substance, hazardous waste, or
12

underground storage tank. The presence of a grease trap on
13

the property is not grounds for a sale in error under this
14

paragraph (4). This paragraph (4) applies only if the
15

owner of the certificate of purchase has made application
16

for a sale in error at any time before the issuance of a
17

tax deed. If the court declares a sale in error under this
18

paragraph (4), the court may order the holder of the
19

certificate of purchase to assign the certificate to the
20

county collector if requested by the county collector. The
21

county collector may, upon request of the county, as
22

trustee, or upon request of a taxing district having an
23

interest in the taxes sold, further assign any certificate
24

of purchase received pursuant to this paragraph (4) to the
25

county acting as trustee for taxing districts pursuant to
26

Section 21-90 of this Code or to the taxing district

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1

having an interest in the taxes sold.
2

Whenever a court declares a sale in error under this
3
subsection (b), the State's attorney shall promptly notify the
4
county collector in writing.
5

(c) When the county collector discovers, prior to the
6
expiration of the period of redemption, that a tax sale should
7
not have occurred for one or more of the reasons set forth in
8
subdivision (a)(1), (a)(2), (a)(3), (a)(4), (a)(5.5), (a)(6),
9
(a)(7), or (a)(8) of this Section, the county collector shall
10
notify the last known owner of the tax certificate by
11
certified and regular mail, or other means reasonably
12
calculated to provide actual notice, that the county collector
13
intends to declare an administrative sale in error and of the
14
reasons therefor, including documentation sufficient to
15
establish the reason why the sale should not have occurred.
16
The owner of the certificate of purchase may object in writing
17
within 28 days after the date of the mailing by the county
18
collector. If an objection is filed, the county collector
19
shall not administratively declare a sale in error, but may
20
apply to the circuit court for a sale in error as provided in
21
subsection (a) of this Section. Thirty days following the
22
receipt of notice by the last known owner of the certificate of
23
purchase, or within a reasonable time thereafter, the county
24
collector shall make a written declaration, based upon clear
25
and convincing evidence, that the taxes were sold in error and
26
shall deliver a copy thereof to the county clerk within 30 days

SB3513
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1
after the date the declaration is made for entry in the tax
2
judgment, sale, redemption, and forfeiture record pursuant to
3
subsection (d) of this Section. The county collector shall
4
promptly notify the last known owner of the certificate of
5
purchase of the declaration by regular mail and shall, except
6
if the certificate was issued pursuant to a no-cash bid,
7
promptly pay the amount of the tax sale, together with
8
interest and costs as provided in Section 21-315, upon
9
surrender of the original certificate of purchase.
10

When the holder of the certificate of purchase is the
11
county as trustee for taxing districts, upon request of or
12
consent by the county as trustee, the county collector may
13
declare an administrative sale in error at any time and for any
14
reason. That declaration shall state the reason why the sale
15
should not have occurred.

16

(d) If a sale is declared to be a sale in error for any
17
reason set forth in Section 22-35, Section 22-50, or
18
subdivision (a)(5), (b)(2), or (b)(4) of this Section, the tax
19
certificate shall be forfeited to the county as trustee
20
pursuant to Section 21-90 of this Code, unless the county
21
collector informs the county and the county clerk in writing
22
that the tax certificate shall not be forfeited to the county
23
as trustee. The county clerk shall make entry in the tax
24
judgment, sale, redemption and forfeiture record, that the
25
property was erroneously sold and that the tax certificate is
26
forfeited to the county pursuant to Section 21-90, and the

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1
county collector shall, on demand of the owner of the
2
certificate of purchase, refund the amount paid, except for
3
the nonrefundable $80 fee paid, pursuant to Section 21-295,
4
for each item purchased at the tax sale, pay any interest and
5
costs as may be ordered under Sections 21-315 through 21-335,
6
and cancel the certificate so far as it relates to the
7
property. The county collector shall deduct from the accounts
8
of the appropriate taxing bodies their pro rata amounts paid.
9

(e) Whenever the collector declares an administrative sale
10
in error under this Section, the collector must send a copy of
11
the declaration of the administrative sale in error, and
12
documentation sufficient to establish the reason why the sale
13
should not have occurred, to the government entity responsible
14
for maintaining assessment books and property record cards for
15
the subject property. That entity must review the
16
documentation sent by the collector, make a determination as
17
to whether an update to the assessment books or property
18
record cards is necessary to prevent a recurrence of the sale
19
in error, and update the assessment books or property record
20
cards as appropriate.
21

(f) Whenever a court declares a sale in error under this
22
Section, the State's attorney must send a copy of the
23
application and order declaring the sale in error to the
24
county collector, the county clerk, and the government entity
25
responsible for maintaining the assessment books and property
26
record cards for the subject property. The collector, the

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LRB104 18792 HLH 32235 b
1
county clerk, and the other government entity must each review
2
the application and order sent by the State's attorney and
3
make a determination as to whether an update to its respective
4
records is necessary to prevent a recurrence of the sale in
5
error, and update its records as appropriate.
6

The changes made to this Section by this amendatory Act of
7
the 103rd General Assembly apply to matters concerning tax
8
certificates issued on or after the effective date of this
9
amendatory Act of the 103rd General Assembly.
10
(Source: P.A. 103-555, eff. 1-1-24
.)

11

Section 10.
The Mobile Home Local Services Tax Enforcement
12
Act is amended by changing Section 255 as follows:

13

(35 ILCS 516/255)
14

Sec. 255.
Sales in error.
15

(a) When, upon application of the county collector, the
16
owner of the certificate of purchase, or a municipality that
17
owns or has owned the mobile home ordered sold, it appears to
18
the satisfaction of the court that ordered the mobile home
19
sold that any of the following subsections are applicable, the
20
court shall declare the sale to be a sale in error:
21

(1) the mobile home was not subject to taxation,
22

(1.5) the mobile home has been moved to a different
23

location,
24

(2) the taxes had been paid prior to the sale of the

SB3513
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LRB104 18792 HLH 32235 b
1

mobile home,
2

(3) there is a double computation of the tax,
3

(4) the description is void for uncertainty,
4

(5) the assessor, chief county assessment officer,
5

board of review, board of appeals, or other county
6

official has made an error (other than an error of
7

judgment as to the value of any mobile home),
8

(5.5) the owner of the mobile home had tendered timely
9

and full payment to the county collector that the owner
10

reasonably believed was due and owing on the mobile home,
11

and the county collector did not apply the payment to the
12

mobile home; provided that this provision applies only to
13

mobile home owners, not their agents or third-party
14

payors,
15

(6) prior to the tax sale a voluntary or involuntary
16

petition has been filed by or against the legal or
17

beneficial owner of the mobile home requesting relief
18

under the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13,
19

or
20

(7) the mobile home is owned by the United States, the
21

State of Illinois, a municipality, or a taxing district.
22

(b) When, upon application of the owner of the certificate
23
of purchase only, it appears to the satisfaction of the court
24
that ordered the mobile home sold that any of the following
25
subsections are applicable, the court shall declare the sale
26
to be a sale in error:

SB3513
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LRB104 18792 HLH 32235 b
1

(1) A voluntary or involuntary petition under the
2

provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been
3

filed subsequent to the tax sale and prior to the issuance
4

of the tax certificate of title.
5

(2) The mobile home sold has been substantially
6

destroyed or rendered uninhabitable or otherwise unfit for
7

occupancy subsequent to the tax sale and prior to the
8

issuance of the tax certificate of title.
9

(c) When the county collector discovers, prior to the
10
expiration of the period of redemption, that a tax sale should
11
not have occurred for one or more of the reasons set forth in
12
subdivision (a)(1), (a)(2), (a)(6), or (a)(7) of this Section,
13
the county collector shall notify the last known owner of the
14
certificate of purchase by certified and regular mail, or
15
other means reasonably calculated to provide actual notice,
16
that the county collector intends to declare an administrative
17
sale in error and of the reasons therefor, including
18
documentation sufficient to establish the reason why the sale
19
should not have occurred. The owner of the certificate of
20
purchase may object in writing within 28 days after the date of
21
the mailing by the county collector. If an objection is filed,
22
the county collector shall not administratively declare a sale
23
in error, but may apply to the circuit court for a sale in
24
error as provided in subsection (a) of this Section. Thirty
25
days following the receipt of notice by the last known owner of
26
the certificate of purchase, or within a reasonable time

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LRB104 18792 HLH 32235 b
1
thereafter, the county collector shall make a written
2
declaration, based upon clear and convincing evidence, that
3
the taxes were sold in error and shall deliver a copy thereof
4
to the county clerk within 30 days after the date the
5
declaration is made for entry in the tax judgment, sale,
6
redemption, and forfeiture record pursuant to subsection (d)
7
of this Section. The county collector shall promptly notify
8
the last known owner of the certificate of purchase of the
9
declaration by regular mail and shall promptly pay the amount
10
of the tax sale, together with interest and costs as provided
11
in Sections 260 through 280, upon surrender of the original
12
certificate of purchase.
13

When the holder of the certificate of purchase is the
14
county as trustee for taxing districts, upon request of or
15
consent by the county as trustee, the county collector may
16
declare an administrative sale in error at any time and for any
17
reason. That declaration shall state the reason why the sale
18
should not have occurred.

19

(d) If a sale is declared to be a sale in error, the county
20
clerk shall make entry in the tax judgment, sale, redemption
21
and forfeiture record, that the mobile home was erroneously
22
sold, and the county collector shall, on demand of the owner of
23
the certificate of purchase, refund the amount paid, pay any
24
interest and costs as may be ordered under Sections 260
25
through 280, and cancel the certificate so far as it relates to
26
the mobile home. The county collector shall deduct from the

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1
accounts of the appropriate taxing bodies their pro rata
2
amounts paid.
3
(Source: P.A. 98-949, eff. 8-15-14.)

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