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SB3642 • 2026
PROP TX-GOVERNMENTAL UNITS
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-GOVERNMENTAL UNITS
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
Assigned to Revenue
Filed with Secretary by Sen. Mike Porfirio
First Reading
Referred to Assignments
PROP TX-GOVERNMENTAL UNITS
Illinois General Assembly - Full Text of SB3642 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 SB3642 Home Legislation Full Text SB3642 - 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 SB3642 Introduced 2/5/2026, by Sen. Mike Porfirio SYNOPSIS AS INTRODUCED: 35 ILCS 200/21-95 35 ILCS 200/21-100 Amends the Property Tax Code. Provides that provisions concerning the abatement of property taxes pending or imposed upon property acquired by a governmental unit also apply to property acquired by a township. LRB104 15705 HLH 28887 b A BILL FOR SB3642 LRB104 15705 HLH 28887 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 21-95 and 21-100 as follows: 6 (35 ILCS 200/21-95) 7 Sec. 21-95. Tax abatement after acquisition by a 8 governmental unit. When any county, municipality, township, 9 school district, forest preserve district, or park district 10 acquires property through the foreclosure of a lien, through a 11 judicial deed, through the foreclosure of receivership 12 certificate lien, or by acceptance of a deed of conveyance in 13 lieu of foreclosing any lien against the property, or when a 14 government unit acquires property under the Abandoned Housing 15 Rehabilitation Act or a blight reduction or abandoned property 16 program administered by the Illinois Housing Development 17 Authority, or when any county or other taxing district 18 acquires a deed for property under Section 21-90 or Sections 19 21-145 and 21-260, or when any county, municipality, township, 20 school district, forest preserve district, or park district 21 acquires title to property that was to be transferred to that 22 county, municipality, township, school district, forest 23 preserve district, or park district under the terms of an SB3642 - 2 - LRB104 15705 HLH 28887 b 1 annexation agreement, development agreement, donation 2 agreement, plat of subdivision, or zoning ordinance by an 3 entity that has been dissolved or is being dissolved or has 4 been in bankruptcy proceedings or is in bankruptcy 5 proceedings, all due or unpaid property taxes and existing 6 liens for unpaid property taxes imposed or pending under any 7 law or ordinance of this State or any of its political 8 subdivisions shall become null and void. 9 (Source: P.A. 100-314, eff. 8-24-17; 100-445, eff. 1-1-18; 10 100-863, eff. 8-14-18.) 11 (35 ILCS 200/21-100) 12 Sec. 21-100. Notice to county officials; voiding of tax 13 bills. The county board or corporate authorities of the 14 county, or other taxing district acquiring property under 15 Section 21-95 shall give written notice of the acquisition to 16 the chief county assessment officer and the county collector 17 and the county clerk of the county in which the property is 18 located, and request the voiding of the tax liens as provided 19 in this Section. The notice shall describe the acquired 20 property by legal description or property index number. 21 Upon receipt of the notice, the county collector and 22 county clerk shall void the current and all prior unpaid taxes 23 on the records in their respective offices by entering the 24 following statement upon their records for the property: 25 "Acquired by ... (name of governmental unit county, SB3642 - 3 - LRB104 15705 HLH 28887 b 1 municipality, school district, or park district acquiring the 2 property under Section 21-95). Taxes due and unpaid on this 3 property ... (give legal description or property index number 4 and address of the property) ... are waived and null and void 5 under Section 21-100 of the Property Tax Code. The tax bills of 6 this property are hereby voided and liens for the taxes are 7 extinguished." 8 (Source: P.A. 96-1142, eff. 7-21-10.) 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. 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