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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3939

Introduced 2/6/2026, by Sen. Celina Villanueva

SYNOPSIS AS INTRODUCED:

15 ILCS 520/7

from Ch. 130, par. 26
15 ILCS 520/22.5

from Ch. 130, par. 41a
35 ILCS 200/21-75
35 ILCS 200/21-90
35 ILCS 200/21-92 new
35 ILCS 200/21-135
35 ILCS 200/21-200
35 ILCS 200/21-210
35 ILCS 200/21-215
35 ILCS 200/21-220
35 ILCS 200/21-225
35 ILCS 200/21-240
35 ILCS 200/21-245
35 ILCS 200/21-251
35 ILCS 200/21-342 new
35 ILCS 200/21-398 new
55 ILCS 5/4-4001

from Ch. 34, par. 4-4001
765 ILCS 1026/15-407 new
765 ILCS 1026/15-505 new
765 ILCS 1026/15-705

Amends the Deposit of State Moneys Act. Provides that the State
Treasurer may accept a proposal or application from a financial
institution for access to capital at a market rate that allows the
Treasurer to provide funding to a county for relief of property tax
payments. Amends the Property Tax Code. Provides that, for tax year 2027
and thereafter, the tax lien or certificate for all delinquent property
subject to a tax sale shall be assigned to the county as trustee for all
taxing districts having an interest in the property's taxes or special
assessment for the nonpayment of which the property is sold. Provides that
the county must attempt to sell the property acquired by tax deed at a
public auction. Contains provisions concerning surplus funds. Contains
provisions concerning notice. Contains other provisions. Amends the
Counties Code and the Revised Uniform Unclaimed Property Act to make
conforming changes.
LRB104 17733 HLH 31164 b

A BILL FOR

SB3939
LRB104 17733 HLH 31164 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 Deposit of State Moneys Act is amended by
5
changing Sections 7 and 22.5 as follows:

6

(15 ILCS 520/7)

(from Ch. 130, par. 26)
7

Sec. 7.
(a) State depositories. The State Treasurer may,
8
in his or her discretion, allow a financial institution to
9
become a State depository. To become an approved State
10
depository, a financial institution shall submit an
11
application or proposal, along with all required forms and
12
documentation, in a manner prescribed by the Treasurer.
13

In order to receive funds under this Section, a financial
14
institution must become a State depository. Prior to allowing
15
a financial institution to become a State depository, the
16
State Treasurer shall consider the financial institution's
17
financial condition and community and economic development
18
efforts.
19

All applications submitted pursuant to this Section will
20
be reviewed in accordance with the terms defined by the
21
program documents and in the respective application and
22
related documents.
23

(b) Linked deposits. The State Treasurer may, in his or

SB3939
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LRB104 17733 HLH 31164 b
1
her discretion, accept a proposal or application from a
2
financial institution which provides for a reduced rate of
3
interest provided that the financial institution uses the
4
deposited funds for the purpose of economic and community
5
development in the State of Illinois, which may include, but
6
not be limited to loans for the following: agriculture,
7
business, individuals, and community development. Financial
8
institutions, and, in some cases borrowers, that utilize
9
linked deposit funds shall provide documentation regarding the
10
use of such funds in a manner prescribed by the Treasurer.
11

(b-5) (Blank).
12

(b-10) (Blank).
13

(b-15) Access to capital. The State Treasurer may, in his
14
or her discretion, accept a proposal or application from a
15
financial institution for access to capital at market rate to
16
provide added liquidity or administer lending activities in
17
the State of Illinois.
18

(b-20) The State Treasurer may accept a proposal or
19
application from a financial institution for access to capital
20
at a market rate, determined by the Treasurer, that allows the
21
Treasurer to provide funding to a county for relief of
22
property tax payments. The State Treasurer Shall adopt rules
23
that are necessary and proper to implement and administer this
24
program.

25

(c) Home loans. The State Treasurer may, in his or her
26
discretion, accept a proposal or application from a financial

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LRB104 17733 HLH 31164 b
1
institution that provides for interest earnings on deposits of
2
State moneys to be held by the financial institution in a
3
separate account that the State Treasurer may use to secure up
4
to 10% of any (i) home loans to Illinois citizens purchasing or
5
refinancing a home in Illinois in situations where the
6
participating financial institution would not offer the
7
borrower a home loan under the financial institution's
8
prevailing credit standards without the incentive of the 10%
9
guarantee for the first 5 years of the loan, (ii) existing home
10
loans of Illinois citizens who have failed to make payments on
11
a home loan as a result of a financial hardship due to
12
circumstances beyond the control of the borrower where there
13
is a reasonable prospect that the borrower will be able to
14
resume full mortgage payments, and (iii) loans in amounts that
15
do not exceed the amount of arrearage on a mortgage and that
16
are extended to enable a borrower to become current on his or
17
her mortgage obligation.
18

The following factors shall be considered by the
19
participating financial institution to determine whether the
20
financial hardship is due to circumstances beyond the control
21
of the borrower: (i) loss, reduction, or delay in the receipt
22
of income because of the death or disability of a person who
23
contributed to the household income, (ii) expenses actually
24
incurred related to the uninsured damage or costly repairs to
25
the mortgaged premises affecting its habitability, (iii)
26
expenses related to the death or illness in the borrower's

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LRB104 17733 HLH 31164 b
1
household or of family members living outside the household
2
that reduce the amount of household income, (iv) loss of
3
income or a substantial increase in total housing expenses
4
because of divorce, abandonment, separation from a spouse, or
5
failure to support a spouse or child, (v) unemployment or
6
underemployment, (vi) loss, reduction, or delay in the receipt
7
of federal, State, or other government benefits, and (vii)
8
participation by the homeowner in a recognized labor action
9
such as a strike. In determining whether there is a reasonable
10
prospect that the borrower will be able to resume full
11
mortgage payments, the participating financial institution
12
shall consider factors including, but not necessarily limited
13
to the following: (i) a favorable work and credit history,
14
(ii) the borrower's ability to and history of paying the
15
mortgage when employed, (iii) the lack of an impediment or
16
disability that prevents reemployment, (iv) new education and
17
training opportunities, (v) non-cash benefits that may reduce
18
household expenses, and (vi) other debts.
19

For the purposes of this Section, "home loan" means a
20
loan, other than an open-end credit plan or a reverse mortgage
21
transaction, for which (i) the principal amount of the loan
22
does not exceed the conforming loan size limit as established
23
from time to time by the Federal National Mortgage
24
Association, (ii) the borrower is a natural person, (iii) the
25
debt is incurred by the borrower primarily for personal,
26
family, or household purposes, and (iv) the loan is secured by

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LRB104 17733 HLH 31164 b
1
a mortgage or deed of trust on real estate upon which there is
2
located or there is to be located a structure designed
3
principally for the occupancy of no more than 4 families and
4
that is or will be occupied by the borrower as the borrower's
5
principal dwelling.
6

(d) If there is an agreement between the State Treasurer
7
and an eligible institution that details the use of deposited
8
funds, the agreement may not require the gift of money, goods,
9
or services to a third party; this provision does not restrict
10
the eligible institution from contracting with third parties
11
in order to carry out the intent of the agreement or restrict
12
the State Treasurer from placing requirements upon third-party
13
contracts entered into by the eligible institution.
14
(Source: P.A. 102-297, eff. 8-6-21.)

15

(15 ILCS 520/22.5)

(from Ch. 130, par. 41a)
16

(For force and effect of certain provisions, see Section
17
90 of P.A. 94-79)
18

Sec. 22.5.
Permitted investments.
The State Treasurer may
19
invest and reinvest any State money in the State Treasury
20
which is not needed for current expenditures due or about to
21
become due, in obligations of the United States government or
22
its agencies or of National Mortgage Associations established
23
by or under the National Housing Act, 12 U.S.C. 1701 et seq.,
24
or in mortgage participation certificates representing
25
undivided interests in specified, first-lien conventional

SB3939
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LRB104 17733 HLH 31164 b
1
residential Illinois mortgages that are underwritten, insured,
2
guaranteed, or purchased by the Federal Home Loan Mortgage
3
Corporation or in Affordable Housing Program Trust Fund Bonds
4
or Notes as defined in and issued pursuant to the Illinois
5
Housing Development Act. All such obligations shall be
6
considered as cash and may be delivered over as cash by a State
7
Treasurer to his successor.
8

The State Treasurer may purchase any state bonds with any
9
money in the State Treasury that has been set aside and held
10
for the payment of the principal of and interest on the bonds.
11
The bonds shall be considered as cash and may be delivered over
12
as cash by the State Treasurer to his successor.
13

The State Treasurer may invest or reinvest any State money
14
in the State Treasury that is not needed for current
15
expenditures due or about to become due, or any money in the
16
State Treasury that has been set aside and held for the payment
17
of the principal of and interest on any State bonds, in bonds
18
issued by counties or municipal corporations of the State of
19
Illinois.
20

The State Treasurer may invest or reinvest up to 5% of the
21
College Savings Pool Administrative Trust Fund, the Illinois
22
Public Treasurer Investment Pool (IPTIP) Administrative Trust
23
Fund, and the State Treasurer's Administrative Fund that is
24
not needed for current expenditures due or about to become
25
due, in common or preferred stocks of publicly traded
26
corporations, partnerships, or limited liability companies,

SB3939
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LRB104 17733 HLH 31164 b
1
organized in the United States, with assets exceeding
2
$500,000,000 if: (i) the purchases do not exceed 1% of the
3
corporation's or the limited liability company's outstanding
4
common and preferred stock; (ii) no more than 10% of the total
5
funds are invested in any one publicly traded corporation,
6
partnership, or limited liability company; and (iii) the
7
corporation or the limited liability company has not been
8
placed on the list of restricted companies by the Illinois
9
Investment Policy Board under Section 1-110.16 of the Illinois
10
Pension Code.
11

Whenever the total amount of vouchers presented to the
12
Comptroller under Section 9 of the State Comptroller Act
13
exceeds the funds available in the General Revenue Fund by
14
$500,000,000 or more, then the State Treasurer may invest any
15
State money in the State Treasury, other than money in the
16
General Revenue Fund, Health Insurance Reserve Fund, Attorney
17
General Court Ordered and Voluntary Compliance Payment
18
Projects Fund, Attorney General Whistleblower Reward and
19
Protection Fund, and Attorney General's State Projects and
20
Court Ordered Distribution Fund, which is not needed for
21
current expenditures, due or about to become due, or any money
22
in the State Treasury which has been set aside and held for the
23
payment of the principal of and the interest on any State bonds
24
with the Office of the Comptroller in order to enable the
25
Comptroller to pay outstanding vouchers. At any time, and from
26
time to time outstanding, such investment shall not be greater

SB3939
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LRB104 17733 HLH 31164 b
1
than $2,000,000,000. Such investment shall be deposited into
2
the General Revenue Fund or Health Insurance Reserve Fund as
3
determined by the Comptroller. On or after July 1, 2025, and
4
through June 30, 2026, at the request of the Governor and with
5
the approval of the Treasurer, the Comptroller may make
6
deposits into other funds in the State Treasury to pay
7
outstanding vouchers or in anticipation of vouchers that may
8
be submitted to the Comptroller for payment. Such investment
9
shall be repaid by the Comptroller with an interest rate tied
10
to the Secured Overnight Financing Rate (SOFR) or the Federal
11
Funds Rate or an equivalent market established variable rate,
12
but in no case shall such interest rate exceed the lesser of
13
the penalty rate established under the State Prompt Payment
14
Act or the timely pay interest rate under Section 368a of the
15
Illinois Insurance Code. The State Treasurer and the
16
Comptroller shall enter into an intergovernmental agreement to
17
establish procedures for such investments, which market
18
established variable rate to which the interest rate for the
19
investments should be tied, and other terms which the State
20
Treasurer and Comptroller reasonably believe to be mutually
21
beneficial concerning these investments by the State
22
Treasurer. The State Treasurer and Comptroller shall also
23
enter into a written agreement for each such investment that
24
specifies the period of the investment, the payment interval,
25
the interest rate to be paid, the funds in the State Treasury
26
from which the State Treasurer will draw the investment, and

SB3939
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LRB104 17733 HLH 31164 b
1
other terms upon which the State Treasurer and Comptroller
2
mutually agree. Such investment agreements shall be public
3
records and the State Treasurer shall post the terms of all
4
such investment agreements on the State Treasurer's official
5
website. In compliance with the intergovernmental agreement,
6
the Comptroller shall order and the State Treasurer shall
7
transfer amounts sufficient for the payment of principal and
8
interest invested by the State Treasurer with the Office of
9
the Comptroller under this paragraph from the General Revenue
10
Fund or the Health Insurance Reserve Fund or, from July 1, 2025
11
through June 30, 2026, the fund identified by the Governor, to
12
the respective funds in the State Treasury from which the
13
State Treasurer drew the investment. Public Act 100-1107 shall
14
constitute an irrevocable and continuing authority for all
15
amounts necessary for the payment of principal and interest on
16
the investments made with the Office of the Comptroller by the
17
State Treasurer under this paragraph, and the irrevocable and
18
continuing authority for and direction to the Comptroller and
19
State Treasurer to make the necessary transfers.
20

The State Treasurer may invest or reinvest any State money
21
in the State Treasury that is not needed for current
22
expenditure, due or about to become due, or any money in the
23
State Treasury that has been set aside and held for the payment
24
of the principal of and the interest on any State bonds,
or any
25
proceeds from a Tax Sale Surplus Relief Program,
in any of the
26
following:

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LRB104 17733 HLH 31164 b
1

(1) Bonds, notes, certificates of indebtedness,
2

Treasury bills, or other securities now or hereafter
3

issued that are guaranteed by the full faith and credit of
4

the United States of America as to principal and interest.
5

(2) Bonds, notes, debentures, or other similar
6

obligations of the United States of America, its agencies,
7

and instrumentalities, or other obligations that are
8

issued or guaranteed by supranational entities; provided,
9

that at the time of investment, the entity has the United
10

States government as a shareholder.
11

(2.5) Bonds, notes, debentures, or other similar
12

obligations of a foreign government, other than the
13

Republic of the Sudan, that are guaranteed by the full
14

faith and credit of that government as to principal and
15

interest, but only if the foreign government has not
16

defaulted and has met its payment obligations in a timely
17

manner on all similar obligations for a period of at least
18

25 years immediately before the time of acquiring those
19

obligations.
20

(3) Interest-bearing savings accounts,
21

interest-bearing certificates of deposit,
22

interest-bearing time deposits, or any other investments
23

constituting direct obligations of any bank as defined by
24

the Illinois Banking Act.
25

(4) Interest-bearing accounts, certificates of
26

deposit, or any other investments constituting direct

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LRB104 17733 HLH 31164 b
1

obligations of any savings and loan associations
2

incorporated under the laws of this State or any other
3

state or under the laws of the United States.
4

(5) Dividend-bearing share accounts, share certificate
5

accounts, or class of share accounts of a credit union
6

chartered under the laws of this State or the laws of the
7

United States; provided, however, the principal office of
8

the credit union must be located within the State of
9

Illinois.
10

(6) Bankers' acceptances of banks whose senior
11

obligations are rated in the top 2 rating categories by 2
12

national rating agencies and maintain that rating during
13

the term of the investment and the bank has not been placed
14

on the list of restricted companies by the Illinois
15

Investment Policy Board under Section 1-110.16 of the
16

Illinois Pension Code.
17

(7) Short-term obligations of either corporations or
18

limited liability companies organized in the United States
19

with assets exceeding $500,000,000 if (i) the obligations
20

are rated at the time of purchase at one of the 3 highest
21

classifications established by at least 2 standard rating
22

services and mature not later than 270 days from the date
23

of purchase, (ii) the purchases do not exceed 10% of the
24

corporation's or the limited liability company's
25

outstanding obligations, (iii) no more than one-third of
26

the public agency's funds are invested in short-term

SB3939
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LRB104 17733 HLH 31164 b
1

obligations of either corporations or limited liability
2

companies, and (iv) the corporation or the limited
3

liability company has not been placed on the list of
4

restricted companies by the Illinois Investment Policy
5

Board under Section 1-110.16 of the Illinois Pension Code.
6

(7.5) Obligations of either corporations or limited
7

liability companies organized in the United States, that
8

have a significant presence in this State, with assets
9

exceeding $500,000,000 if: (i) the obligations are rated
10

at the time of purchase at one of the 3 highest
11

classifications established by at least 2 standard rating
12

services and mature more than 270 days, but less than 10
13

years, from the date of purchase; (ii) the purchases do
14

not exceed 10% of the corporation's or the limited
15

liability company's outstanding obligations; (iii) no more
16

than one-third of the public agency's funds are invested
17

in such obligations of corporations or limited liability
18

companies; and (iv) the corporation or the limited
19

liability company has not been placed on the list of
20

restricted companies by the Illinois Investment Policy
21

Board under Section 1-110.16 of the Illinois Pension Code.
22

(8) Money market mutual funds registered under the
23

Investment Company Act of 1940.
24

(9) The Public Treasurers' Investment Pool created
25

under Section 17 of the State Treasurer Act or in a fund
26

managed, operated, and administered by a bank.

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LRB104 17733 HLH 31164 b
1

(10) Repurchase agreements of government securities
2

having the meaning set out in the Government Securities
3

Act of 1986, as now or hereafter amended or succeeded,
4

subject to the provisions of that Act and the regulations
5

issued thereunder.
6

(11) Investments made in accordance with the
7

Technology Development Act.
8

(12) Investments made in accordance with the Student
9

Investment Account Act.
10

(13) Investments constituting direct obligations of a
11

community development financial institution, which is
12

certified by the United States Treasury Community
13

Development Financial Institutions Fund and is operating
14

in the State of Illinois.
15

(14) Investments constituting direct obligations of a
16

minority depository institution, as designated by the
17

Federal Deposit Insurance Corporation, that is operating
18

in the State of Illinois.
19

(15) Investments made in accordance with any other law
20

that authorizes the State Treasurer to invest or deposit
21

funds.
22

For purposes of this Section, "agencies" of the United
23
States Government includes:
24

(i) the federal land banks, federal intermediate
25

credit banks, banks for cooperatives, federal farm credit
26

banks, or any other entity authorized to issue debt

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LRB104 17733 HLH 31164 b
1

obligations under the Farm Credit Act of 1971 (12 U.S.C.
2

2001 et seq.) and Acts amendatory thereto;
3

(ii) the federal home loan banks and the federal home
4

loan mortgage corporation;
5

(iii) the Commodity Credit Corporation; and
6

(iv) any other agency created by Act of Congress.
7

The State Treasurer may lend any securities acquired under
8
this Act. However, securities may be lent under this Section
9
only in accordance with Federal Financial Institution
10
Examination Council guidelines and only if the securities are
11
collateralized at a level sufficient to assure the safety of
12
the securities, taking into account market value fluctuation.
13
The securities may be collateralized by cash or collateral
14
acceptable under Sections 11 and 11.1.
15
(Source: P.A. 104-2, eff. 6-16-25.)

16

Section 10.
The Property Tax Code is amended by changing
17
Sections 21-75, 21-90, 21-135, 21-200, 21-210, 21-215, 21-220,
18
21-225, 21-240, 21-245, and 21-251 and by adding Sections
19
21-92, 21-342, and 21-398 as follows:

20

(35 ILCS 200/21-75)
21

Sec. 21-75.
Lien for taxes.
The taxes upon property,
22
together with all penalties, interests and costs that may
23
accrue thereon, shall be a prior and first lien on the
24
property, superior to all other liens and encumbrances, from

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LRB104 17733 HLH 31164 b
1
and including the first day of January in the year in which the
2
taxes are levied until the taxes are paid or until the property
3
is sold under this Code.
4

(a) Foreclosure - Property forfeited for 2 or more years.
5
A lien may be foreclosed, in the circuit court in the name of
6
the People of the State of Illinois, whenever the taxes for 2
7
or more years on the same description of property have been
8
forfeited to the State.
The property may be sold under the
9
order of the court by the person having authority to receive
10
County taxes, with notice to interested parties and right of
11
redemption from the sale, (except that the interest or any
12
other amount to be paid upon redemption in addition to the
13
amount for which the property was sold shall be as provided
14
herein), as provided in Sections 21-345 through 21-365 and
15
21-380, and in conformity with Section 8 of Article IX of the
16
Illinois Constitution.
17

(a-5) Notice of Pending Action for Foreclosure must be
18
provided by the county clerk in the county seeking foreclosure
19
to the property owner via personal service, delivered orally
20
or in writing, and confirmed by affidavit. Prior to the
21
commencement of a foreclosure action, county clerks must
22
conduct a due diligence search of land, court, and other
23
records in order to provide service to as many interested
24
parties as practicable. The notice must include: (1) the exact
25
amount of unpaid taxes; (2) the name, requirements and
26
application process for any existing property tax deferral

SB3939
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LRB104 17733 HLH 31164 b
1
program operated in the jurisdiction; (3) information
2
regarding local lawyer referral services, and (4) a statement,
3
in English and in any language common to a significant portion
4
of the populace of the county in which the property is located,
5
in the following form:
6

WARNING: THERE ARE UNPAID TAXES AND FEES IN THE AMOUNT OF $
7
ON PROPERTY AT (ADDRESS) WHICH YOU MAY OWN OR HAVE A LEGAL
8
INTEREST IN. THE PROPERTY WILL BE DEEDED TO THE COUNTY AND YOUR
9
INTEREST WILL BE TERMINATED UNLESS THE BACK TAXES AND FEES ARE
10
PAID. TO MAKE PAYMENT, OR TO RECEIVE FURTHER INFORMATION ABOUT
11
PAYMENT, CONTACT (COUNTY CLERK) IMMEDIATELY AT (ADDRESS),
12
(TELEPHONE NUMBER). IF THE PROPERTY IS DEEDED TO THE COUNTY AS
13
A WAY OF COLLECTING THE BACK TAXES AND FEES OWED, AND THE
14
PROPERTY IS WORTH MORE THAN YOU OWE, YOU ARE ENTITLED TO A
15
RETURN OF MONEY FROM THE COUNTY. IN ORDER TO RECEIVE A NOTICE
16
OF A POTENTIAL SURPLUS FROM THE COUNTY, PLEASE PROVIDE THE
17
COUNTY WITH NOTICE OF A CURRENT ADDRESS AT THE EMAIL ADDRESS OR
18
WEBSITE LISTED HERE:_________, AND UPDATE THAT ADDRESS IF YOU
19
MOVE. THERE ARE GOVERNMENT AGENCIES AND NONPROFIT
20
ORGANIZATIONS THAT CAN GIVE YOU INFORMATION ABOUT FORECLOSURE
21
AND HELP YOU DECIDE WHAT TO DO. FOR GENERAL INFORMATION AT NO
22
COST TO YOU, CONTACT A CERTIFIED HOUSING COUNSELOR. YOU MAY
23
ALSO WISH TO SEEK LEGAL ADVICE TO DETERMINE YOUR BEST ACTION.
24
FREE LEGAL ADVICE IS AVAILABLE AT [WEBSITE].
25

(a-10)
In any action to foreclose the lien for delinquent
26
taxes brought by the People of the State of Illinois when the

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taxes for 2 or more years on the same description of property
2
have been forfeited to the State, service of process shall be
3
made in the manner now prescribed by law. All owners, parties
4
interested, and occupants of any property against which tax
5
liens are sought to be foreclosed shall be named as parties
6
defendant, and shall be served in the manner and form as
7
provided by law for the service of defendants in foreclosures
8
of lien or encumbrances upon real estate. In case there are
9
other parties with ownership interests in the property, they
10
shall be named in the notice under the designation "unknown
11
owners".
12

(b) Redemption interest. The interest to be paid upon
13
redemption from all tax foreclosure sales held under this
14
Section shall be:

15

(1) If redeemed within 2 months from the date of the
16

sale, 3% per month upon the amount for which the property
17

was sold for each of the first 2 months, or fraction
18

thereof;

19

(2) If redeemed between 2 and 6 months from the date of
20

the sale, 12% of the amount of sale;

21

(3) If redeemed between 6 and 12 months from the date
22

of the sale, 24% of the amount of sale;

23

(4) If redeemed between 12 and 18 months from the date
24

of the sale, 36% of the amount of sale;

25

(5) If redeemed between 18 and 24 months from the date
26

of the sale, 48% of the amount of sale;

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1

(6) If redeemed after 24 months from the date of sale,
2

the 48% for the 24 months plus interest at 6% per year
3

thereafter.
4

(c) Enforcement of lien from rents and profits. A lien
5
under this Section may be enforced at any time after 6 months
6
from the day the tax becomes delinquent out of the rents and
7
profits of the land accruing, or accrued and under the control
8
or jurisdiction of a court. This process may be initiated by
9
the county board of the county or by the corporate authorities
10
of any taxing body entitled to receive any part of the
11
delinquent tax, by petition in any pending suit having
12
jurisdiction of the land, or in any application for judgment
13
and order of sale of lands for delinquent taxes in which the
14
land is included, in the name of the People of the State of
15
Illinois.
16

The process, practice and procedure under this subsection
17
shall be the same as provided in the Civil Practice Law and the
18
Supreme Court Rules adopted in relation to that Law, except
19
that receivers may be appointed on not less than 3 days'
20
written notice to owners of record or persons in possession.
21
In all petitions the court shall have power to appoint the
22
county collector to take possession of the property only for
23
the purpose of collecting the rents, issues and profits
24
therefrom, and to apply them in satisfaction of the tax lien.
25
When the taxes set forth in the petition are paid in full, the
26
receiver shall be discharged. If the taxes described in the

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petition are reduced by the final judgment of a court, the
2
county collector shall immediately refund all moneys collected
3
by him or her as receiver over and above the taxes as reduced,
4
and shall deduct that amount from the moneys thereafter
5
distributed to the taxing bodies which received the tax
6
revenue.
7

In proceedings to foreclose the tax lien, or in petitions
8
to enforce the lien, the amount due on the collector's books
9
against the property shall be prima facie evidence of the
10
amount of taxes against the property. When any taxes are
11
collected, they shall be paid to the county collector, to be
12
distributed by him or her to the authorities entitled to them.
13
All sales made under this Section shall be conducted under the
14
order and supervision of the court by the county collector.
15

An action to foreclose the lien for delinquent taxes under
16
this Code is an action in rem.
17
(Source: P.A. 84-551; 88-455.)

18

(35 ILCS 200/21-90)
19

Sec. 21-90.
Purchase and sale by county; distribution of
20
proceeds.
21

(a)
For tax years before tax year 2027, when

When
any
22
property is offered for sale under any of the provisions of
23
this Code, the county board of the county in which the property
24
is located, in its discretion, may bid, or, in the case of
25
forfeited property, may apply to purchase it or otherwise

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

(a-5) For tax year 2027 and thereafter, the tax lien or
13
certificate for all delinquent property subject to a tax sale
14
shall be assigned to the county as trustee for all taxing
15
districts having an interest in the property's taxes or
16
special assessment for the nonpayment of which the property is
17
sold. No cash need be paid.
18

(b) The county, as trustee for all taxing districts having
19
an interest in the property's taxes or special assessments,
20
shall be the designated holder of all tax liens or
21
certificates that are forfeited to the State or county. No
22
cash need be paid for the forfeited tax lien or certificate.
23

(c) For any tax lien or certificate acquired under
24
subsection (a) or (b) of this Section, the county may take
25
steps necessary to acquire title to the property and may
26
manage and operate the property, including, but not limited

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

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1

For tax years before tax year 2027, the

The
county may sell
2
any property acquired with authority provided in this Section,
3
or assign any tax certificate to any party, including, but not
4
limited to, taxing districts, municipalities, land banks
5
created pursuant to Illinois law, or non-profit developers
6
focused on constructing affordable housing.
For tax year 2027
7
and thereafter, the county must attempt to sell the property
8
acquired by tax deed under the procedure in Section 21-92.

9

The assigned tax certificate shall be void with no further
10
rights given to the assignee, including no right to refund or
11
reimbursement, if a tax deed has not been recorded within 4
12
years after the date of the assignment unless a court extends
13
the assignment period as provided in this Section. Upon a
14
motion by the assignee, a court may toll the 4-year deadline
15
for a specified period of time if the court finds the assignee
16
is prevented from obtaining or recording a deed by injunction
17
or order of any court, by the refusal or inability of any court
18
to act upon the application for a tax deed, by a municipality's
19
refusal to issue necessary transfer stamps or approvals for
20
recording, or by the refusal of the clerk to execute the deed.
21
If an assigned tax certificate is void under this Section, it
22
shall be forfeited to the county and held as a valid
23
certificate of sale in the county's name pursuant to this
24
Section 21-90. The proceeds of any sale or assignment under
25
this Section, less all costs of the county incurred in the
26
acquisition, operation, maintenance, and sale of the property

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1
or assignment of the tax certificate, including all costs
2
associated with county staff and overhead used to perform the
3
duties of the trustee set forth in this Section, shall be
4
distributed to the taxing districts in proportion to their
5
respective interests therein.
6

Under Sections 21-110, 21-115, 21-120, and 21-190, a
7
county may bid or purchase only in the absence of other
8
bidders.
9
(Source: P.A. 102-363, eff. 1-1-22; 103-555, eff. 1-1-24
.)

10

(35 ILCS 200/21-92 new)
11

Sec. 21-92.
Disposition of property acquired by tax deed
12
by county as trustee.
13

(a) If the county must attempt to sell the property
14
acquired by tax deed, the county may employ a licensed realtor
15
in order to accomplish the sale and allow the realtor to retain
16
a commission of 3.0% of the value of the property. A property
17
owner may request that the property be listed with a realtor
18
under the same terms. If the county or property owner cannot
19
retain a realtor and can verify three attempts to retain a
20
realtor or a reasonable time of not less than one year has
21
passed and the realtor cannot complete sale of the property,
22
the County must sell the property at auction.
23

(b) The auction must follow the following procedure:
24

(1) the auction must be advertised in a multiple
25

listing service for at least 30 days prior to the date of

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1

the auction;
2

(2) the minimum starting bid must be two-thirds of the
3

property's most recent assessed value as determined by the
4

county assessor;
5

(3) a limited auction fee of no more than 3% of the
6

value of the property. The auction may include an online
7

bidding process in which bids are received electronically
8

over the Internet in real time. If the property fails to
9

sell at auction, the county shall conduct a public high
10

bid auction in which the minimum starting bid shall equal
11

the amount of the outstanding taxes and other allowable
12

costs chargeable against the property. If the property
13

fails to sell after the county conducts an auction, the
14

county may forgive the amount of outstanding taxes and
15

allowable costs and retain the property for public
16

purposes or transfer title to a nonprofit organization for
17

purposes of public benefit.
18

(c) If the sale or auction of the property results in a
19
surplus after consideration of commissions and costs, the
20
county must return the surplus to persons with an interest in
21
the property. If any person with an interest in the property
22
cannot be found, the County must report the surplus to the
23
Illinois Treasurer for distribution as unclaimed property
24
under the Revised Uniform Unclaimed Property Act. The report
25
shall include the address, phone number and tax ID number of
26
the most recent owner or owners together with any other

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1
information regarding the property owner or owners' identity.
2

(d) Determination of surplus.
3

(1) As used in this Section, surplus means an amount
4

equal to the value of real property for which a tax deed
5

was issued under this chapter and disposed of by the
6

County as permitted herein less the allowable costs the
7

county may charge against the property under subsection
8

and any realtor commission.
9

(2) The amount of a surplus shall be determined within
10

60 days after the date on which the gross sales proceeds
11

from the sale of the property are received by the county.
12

(3) For property sold by listing with a real estate
13

broker or agent or sold at auction, the amount of the
14

surplus is the value received by the county minus:
15

(i) an amount required to repay any obligations
16

incurred under the Property Tax Program created under
17

Section 7 of the State Deposit of Moneys Act; the
18

Treasurer may adopt rules to further the
19

administration of this Section;
20

(ii) costs of sale, including realtor commission
21

and court costs;
22

(iii) fees authorized by this Code;
23

(iv) an amount required to pay taxes owed to
24

taxing bodies net of any amounts received for this
25

purpose under the Property Tax Program created under
26

Section 7 of the State Deposit of Moneys Act;

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1

(v) any liens placed on the property.
2

(vi) Within 60 days of the sale, the County shall
3

deliver notice of a surplus to: (a) The claimant at the
4

claimant's last known address. At the top of the
5

notice in capital letters, in at least 14-point type,
6

the following language: NOTICE: YOU ARE ENTITLED TO A
7

REFUND OF MONEY HELD BY THE COUNTY. TO RECEIVE MORE
8

INFORMATION AND ASSISTANCE, CONTACT [insert county
9

office and telephone number and website]. THERE ARE
10

GOVERNMENT AGENCIES AND NONPROFIT ORGANIZATIONS THAT
11

CAN GIVE YOU INFORMATION ABOUT FORECLOSURE AND HELP
12

YOU DECIDE WHAT TO DO. FOR GENERAL INFORMATION AT NO
13

COST TO YOU, CONTACT A CERTIFIED HOUSING COUNSELOR AT
14

[INSERT LEGAL AID WEBSITE]. IF YOU DO NOT CLAIM THE
15

REFUND BY [INSERT APPROPRIATE TIME FOR REPORT TO
16

UNCLAIMED PROPERTY] YOU MAY CONTACT THE ILLINOIS STATE
17

TREASURER AT [PHONE NUMBER] OR SEEK INFORMATION AT
18

[WEBSITE].
19

(vii) The County shall distribute funds received
20

for the sale of the property to the parties entitled to
21

the funds under this Section within 30 days of
22

receipt.
23

(viii) after a good faith attempt to sell the
24

property under this Section the county may transfer
25

the deed to any property acquired by tax deed to taxing
26

districts, municipalities, land banks created pursuant

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1

to Illinois law, or non-profit developers focused on
2

constructing affordable housing. The recipient of the
3

deed shall calculate the value of the property as if it
4

were a taking under domain for purposes of returning
5

any surplus value to persons with an ownership
6

interest.
7

(ix) This Section applies only to liens or
8

certificates originally issued in tax years after the
9

effective date of this amendatory act.
10

(d) Subsections (a) through (c) of this Section shall only
11
apply to tax sales for the tax year occurring prior to the
12
effective date of this amendatory Act.
13

(e) Beginning in tax year 2027, the lien for taxes shall be
14
assigned to the county as trustee pursuant to subsection (a-5)
15
of Section 2-90.

16

(35 ILCS 200/21-135)
17

Sec. 21-135.
Mailed notice of application for judgment and
18
sale.
Not less than 15 days before the date of application for
19
judgment and sale of delinquent properties, the county
20
collector shall mail, by registered or certified mail, a
21
notice of the forthcoming application for judgment and sale to
22
the person shown by the current collector's warrant book to be
23
the party in whose name the taxes were last assessed or to the
24
current owner of record and, if applicable, to the party
25
specified under Section 15-170. The notice shall include the

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1
intended dates of application for judgment and sale and
2
commencement of the sale, and a description of the properties.
3
The county collector must present proof of the mailing to the
4
court along with the application for judgement.
5

In counties with less than 3,000,000 inhabitants, a copy
6
of this notice shall also be mailed by the county collector by
7
registered or certified mail to any lienholder of record who
8
annually requests a copy of the notice. The failure of the
9
county collector to mail a notice or its non-delivery to the
10
lienholder shall not affect the validity of the judgment.
11

In counties with 3,000,000 or more inhabitants, notice
12
shall not be mailed to any person when, under Section 14-15, a
13
certificate of error has been executed by the county assessor
14
or by both the county assessor and board of appeals (until the
15
first Monday in December 1998 and the board of review
16
beginning the first Monday in December 1998 and thereafter),
17
except as provided by court order under Section 21-120.
18

For tax years before tax year 2027, the

The
collector
19
shall collect $10 from the proceeds of each sale to cover the
20
costs of registered or certified mailing and the costs of
21
advertisement and publication. If a taxpayer pays the taxes on
22
the property after the notice of the forthcoming application
23
for judgment and sale is mailed but before the sale is made,
24
then the collector shall collect $10 from the taxpayer to
25
cover the costs of registered or certified mailing and the
26
costs of advertisement and publication.

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1

For tax year 2027 and thereafter, the collector shall add
2
$10 for the tax certificate to cover the costs of registered or
3
certified mailing and the costs of advertising and
4
publication. If a taxpayer pays the taxes on the property
5
after the notice of the forthcoming application for judgment
6
and sale is mailed but before the tax certificate is issued,
7
then the collector shall collect $10 from the taxpayer to
8
cover the costs of registered or certified mailing and the
9
costs of advertisement and publication. Otherwise, the fee
10
shall be collected when the property is redeemed or collected
11
from the proceeds of the sale of the property.

12
(Source: P.A. 93-899, eff. 8-10-04.)

13

(35 ILCS 200/21-200)
14

Sec. 21-200.
County clerk assistance at sale.
The county
15
clerk, in person or by deputy, shall attend all sales for
16
taxes, made by the collector, and shall assist at the sales.
17
This Section applies only to tax sales that occurred before
18
the effective date of this amendatory Act of the 104th General
19
Assembly.

20
(Source: Laws 1939, p. 886; P.A. 88-455.)

21

(35 ILCS 200/21-210)
22

Sec. 21-210.
Bids by taxing districts.
Any city,
23
incorporated town or village, corporate authorities,
24
commissioners, or persons interested in any special assessment

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LRB104 17733 HLH 31164 b
1
or installment thereof, may become purchaser at any sale, and
2
may designate and appoint some officer or person to attend and
3
bid at the sale on its behalf.
This Section shall only apply to
4
tax sales occurring before the effective date of this
5
amendatory Act of the 104th General Assembly.

6
(Source: Laws 1939, p. 886; P.A. 88-455.)

7

(35 ILCS 200/21-215)
8

Sec. 21-215.
Penalty bids.
The person at the sale offering
9
to pay the amount due on each property for the least penalty
10
percentage shall be the purchaser of that property. No bid
11
shall be accepted for a penalty exceeding 9% of the amount of
12
the tax or special assessment on property.
This subsection
13
shall apply only to tax sales occurring before the effective
14
date of this amendatory Act of the 104th General Assembly.
15
(Source: P.A. 102-363, eff. 1-1-22
.)

16

(35 ILCS 200/21-220)
17

Sec. 21-220.
Letter of credit or bond in counties of
18
3,000,000 or more; registration in other counties.
19

(a)
In counties with 3,000,000 or more inhabitants, no
20
person shall make an offer to pay the amount due on any
21
property and the collector shall not accept or acknowledge an
22
offer from any person who has not deposited with the
23
collector, not less than 10 days prior to making such offer, an
24
irrevocable and unconditional letter of credit or such other

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1
unconditional bond payable to the order of the collector in an
2
amount not less than 1.5 times the amount of any tax or special
3
assessment due upon the property, provided that in no event
4
shall the irrevocable and unconditional letter of credit or
5
such other unconditional bond be in an amount less than
6
$1,000. The collector may without notice draw upon the letter
7
of credit or bond in the event payment of the amount due
8
together with interest and costs thereon is not made forthwith
9
by the person purchasing any property. At all times during the
10
sale, any person making an offer or offers to pay the amount or
11
amounts due on any properties shall maintain the letter of
12
credit or bond with the collector in an amount not less than
13
1.5 times the amount due on the properties which he or she has
14
purchased and for which he or she has not paid.
15

In counties with less than 3,000,000 inhabitants, unless
16
the county board provides otherwise, no person shall be
17
eligible to bid who did not register with the county collector
18
at least 10 business days prior to the first day of sale
19
authorized under Section 21-115. The registration must be
20
accompanied by a deposit in an amount determined by the county
21
collector, but not to exceed $250 in counties of less than
22
50,000 inhabitants or $500 in all other counties, which must
23
be applied to the amount due on the properties that the
24
registrant has purchased. If the registrant cannot participate
25
in the tax sale, then he or she may notify the tax collector,
26
no later than 5 business days prior to the sale, of the name of

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1
the substitute person who will participate in the sale in the
2
registrant's place, and an additional deposit is not required
3
for any such substitute person. If the registrant does not
4
attend the sale, then the deposit is forfeited to the Tax Sale
5
Automation Fund established under Section 21-245. If the
6
registrant does attend the sale and attempts, but fails, to
7
purchase any parcels offered for sale, then the deposit must
8
be refunded to the registrant.
9

This Section applies only to tax sales occurring before
10
the effective date of this amendatory Act of the 104th General
11
Assembly.

12
(Source: P.A. 95-537, eff. 8-28-07.)

13

(35 ILCS 200/21-225)
14

Sec. 21-225.
Forfeited tax liens and certificates.
Every
15
tax lien or certificate for property offered at public sale,
16
and not sold for want of bidders, unless it is released from
17
sale by the withdrawal from collection of a special assessment
18
levied thereon, shall be forfeited to the county, as trustee
19
for the taxing districts, and managed pursuant to Section
20
21-90. Tax certificates are also forfeited to the county in
21
those circumstances described in subsection (d) of Section
22
21-310 and subsection (f) of Section 22-40 of this Code.
23

For tax sales occurring after the effective date of this
24
amendatory Act of the 104th General Assembly, every tax lien
25
or certificate shall be assigned to the county as if

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1
forfeited.

2
(Source: P.A. 103-555, eff. 1-1-24
.)

3

(35 ILCS 200/21-240)
4

Sec. 21-240.
Payment for property purchased at tax sale;
5
reoffering for sale.

6

(a)
Except as otherwise provided below, the person
7
purchasing any property, or any part thereof, shall be liable
8
to the county for the amount due and shall forthwith pay to the
9
county collector the amount charged on the property. Upon
10
failure to do so, the amount due shall be recoverable in a
11
civil action brought in the name of the People of the State of
12
Illinois in any court of competent jurisdiction. The person so
13
purchasing shall be relieved of liability only by payment of
14
the amount due together with interest and costs thereon, or if
15
the property is reoffered at the sale, purchased and paid for.
16
Reoffering of the property for sale shall be at the discretion
17
of the collector. The sale shall not be closed until payment is
18
made or the property again offered for sale. In counties with
19
3,000,000 or more inhabitants, only the taxes, special
20
assessments, interest and costs as advertised in the sale
21
shall be required to be paid forthwith. Except if the
22
purchaser is the county as trustee pursuant to Section 21-90,
23
the general taxes charged on the land remaining due and
24
unpaid, including amounts subject to certificates of error,
25
not included in the advertisement, shall be paid by the

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purchaser within 10 days after the sale, except that upon
2
payment of the fee provided by law to the County Clerk (which
3
fee shall be deemed part of the costs of sale) the purchaser
4
may make written application, within the 10 day period, to the
5
county clerk for a statement of all taxes, interest and costs
6
due and an estimate of the cost of redemption of all forfeited
7
general taxes, which were not included in the advertisement.
8
After obtaining such statement and estimate and an order on
9
the county collector to receive the amount of forfeited
10
general taxes, if any, the purchaser shall pay to the county
11
collector all the remaining taxes, interest and costs, and the
12
amount necessary to redeem the forfeited general taxes. The
13
county collector shall issue the purchaser a receipt therefor.
14
Any delay in providing the statement or in accepting payment,
15
and delivering receipt therefor, shall not be counted as a
16
part of the 10 days. When the receipt of the collector is
17
issued, a copy shall be filed with the county clerk and the
18
county clerk shall include the amount shown in such receipt in
19
the amount of the purchase price of the property in the
20
certificate of purchase. The purchaser then shall be entitled
21
to a certificate of purchase. If a purchaser fails to complete
22
his or her purchase as provided in this Section, the purchase
23
shall become void, and be of no effect, but the collector shall
24
not refund the amount paid in cash at the time of the sale,
25
except in cases of sale in error under subsection (a) of
26
Section 21-310. That amount shall be treated as a payment and

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1
distributed to the taxing bodies as other collections are
2
distributed. The lien for taxes for the amount paid shall
3
remain on the property, in favor of the purchaser, his or her
4
heirs or assigns, until paid with 5% interest per year on that
5
amount from the date the purchaser paid it. The amount and fact
6
of such ineffective purchase shall be entered in the tax
7
judgment, sale, redemption and forfeiture record opposite the
8
property upon which the lien remains. No redemption shall be
9
made without payment of this amount for the benefit of the
10
purchaser, and no future sale of the property shall be made
11
except subject to the lien of such purchaser. This section
12
shall not apply to any purchase by any city, village or
13
incorporated town in default of other bidders at any sale for
14
delinquent special assessments.
15

(b) Subsection (a) applies only to tax sales occurring
16
before the effective date of this amendatory Act of the 104th
17
General Assembly.

18
(Source: P.A. 103-555, eff. 1-1-24
.)

19

(35 ILCS 200/21-245)
20

Sec. 21-245.
Automation fee.
For tax years before tax year
21
2027, in

In
all counties, each person purchasing any property
22
at a sale under this Code shall pay to the county collector,
23
prior to the issuance of any tax certificate, an automation
24
fee set by the county collector of not more than $10 for each
25
item purchased. A like sum shall be paid for each year that all

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or a portion of the subsequent taxes are paid by a tax
2
purchaser and posted to the tax judgment, sale, redemption and
3
forfeiture record where the underlying certificate is
4
recorded. In counties with less than 3,000,000 inhabitants:
5

(a) The fee shall be paid at the time of the purchase
6

if the record keeping system used for processing the
7

delinquent property tax sales is automated or has been
8

approved for automation by the county board. The fee shall
9

be collected in the same manner as other fees or costs.
10

(b) Fees collected under this Section shall be
11

retained by the county treasurer in a fund designated as
12

the Tax Sale Automation Fund. The fund shall be audited by
13

the county auditor. The county board, with the approval of
14

the county treasurer, shall make expenditures from the
15

fund (1) to pay any costs related to the automation of
16

property tax collections and delinquent property tax
17

sales, including the cost of hardware, software, research
18

and development, and personnel and (2) to defray the cost
19

of providing electronic access to property tax collection
20

records and delinquent tax sale records.
21

For liens or certificates assigned to the county as
22
trustee for all taxing districts after the effective date of
23
this amendatory Act of the 104th General Assembly, a $10
24
automation fee set by the county collector shall be added to
25
each certificate. A $10 automation fee shall be added for each
26
year that all or a portion of subsequent taxes are not paid

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1
within 90 days of the second installment deadline. The fee
2
shall be retained by the county collector in a fund designated
3
as the Tax Sale Automation Fund. The fee shall be transferred
4
from the proceeds of a redemption or from the sale of the
5
foreclosed property. The fund shall be audited by the county
6
auditor. The county board, with the approval of the county
7
treasurer, shall make expenditures from the fund (1) to pay
8
any costs related to the automation of property tax
9
collections, including the cost of hardware, software,
10
research and development, and personnel and (2) to defray the
11
cost of providing electronic access to property tax collection
12
records and delinquent tax sale records.

13
(Source: P.A. 100-1070, eff. 1-1-19; 101-81, eff. 7-12-19.)

14

(35 ILCS 200/21-251)
15

Sec. 21-251.
Registry of owners of certificates of
16
purchase.
17

(a) The county clerk of each county shall create and
18
maintain a registry system that permanently records the names,
19
addresses, and telephone numbers of owners or assignees of
20
certificates of purchase issued pursuant to any tax sale
21
conducted under this Code. The registry may consist of a
22
single record or a combination of records maintained in paper
23
or electronic form and may include copies of records kept by
24
the county treasurer for other purposes, all to be used as the
25
county clerk deems appropriate to carry out the purposes of

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1
this Section. The information in the registry shall be made
2
available to the public.
3

(b) The county clerk of each county is authorized to
4
promulgate reasonable rules, procedures, and forms for
5
purposes of creating and maintaining the registry and for
6
access to the registry information by members of the public.
7
In counties with 3,000,000 or more inhabitants, any owner of a
8
certificate of purchase pursuant to assignment may elect
9
whether to register that assignment as provided in this
10
Section, but all owners of certificates of purchase shall be
11
subject to the provisions of subsection (d) of this Section.
12
In counties with less than 3,000,000 inhabitants, the county
13
clerk shall provide by rule whether registration of
14
assignments of certificates of purchase shall be elective or
15
mandatory.
16

(c) The owner of a certificate of purchase pursuant to
17
assignment, in order to register that assignment, shall submit
18
to the county clerk the owner's name, address, and telephone
19
number in accordance with any rules, procedures, and forms
20
promulgated by the clerk. Any registered owner of a
21
certificate of purchase may update the registration at any
22
time without charge by submitting to the county clerk any
23
lawful change of name, address, or telephone number.
24

(d) If notice is required to be given to the owner of the
25
certificate of purchase in any proceeding, whether judicial or
26
administrative, affecting a tax sale conducted under any

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1
provision of this Code, the notice may be directed to the most
2
recent owner of the certificate of purchase appearing in the
3
county clerk's registry under this Section. Any notice that
4
has been directed as provided in this Section shall be
5
conclusively presumed to be properly directed to the owner of
6
the certificate of purchase for all purposes related to the
7
proceeding in which the notice is given. No objection or
8
assertion by any assignee of a certificate of purchase in any
9
proceeding shall be heard on grounds that a notice to the tax
10
purchaser was misdirected, unless that assignee's current and
11
lawful name, address, and telephone number were submitted to
12
the county clerk's registry at the time of the notice in
13
question.
14

(e)
For tax years before tax year 2027, the

The
county
15
clerk may assess an automation fee of no more than $10 to be
16
paid by the owner of the certificate of purchase for each
17
assignment of the certificate that is registered under this
18
Section. The fee shall be collected in the same manner as other
19
fees and costs and shall be held by the county clerk in a fund
20
for purposes of automating his or her office. The fee provided
21
for under this Section shall not be chargeable to the cost of
22
redemption under Section 21-355 nor shall it be posted under
23
Section 21-360 of this Code.
24
(Source: P.A. 92-729, eff. 7-25-02.)

25

(35 ILCS 200/21-342 new)

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1

Sec. 21-342.
Repealer.
This Division 6 shall only apply to
2
liens sold at tax sales for tax years before tax year 2027.

3

(35 ILCS 200/21-398 new)
4

Sec. 21-398.
Distribution of funds received for
5
redemption.
For tax years after 2027, funds received to redeem
6
property shall be disbursed in the following priority:
7

(1) To repay any obligations incurred under the
8

Property Tax Program created under Section 7 of the State
9

Deposit of Moneys Act. The Treasurer may propound rules to
10

further the administration of this Section.
11

(2) To transfer any fees added to the tax certificate
12

that are authorized by the Property Tax Code.
13

(3) Any remaining funds are to be distributed to the
14

taxing bodies as determined by the original tax bill.

15

Section 15.
The Counties Code is amended by changing
16
Section 4-4001 as follows:

17

(55 ILCS 5/4-4001)

(from Ch. 34, par. 4-4001)
18

Sec. 4-4001.
County clerks; counties of first and second
19
class.
The fees of the county clerk in counties of the first
20
and second class, except when increased by county ordinance
21
pursuant to the provisions of this Section, shall be:
22

For each official copy of any process, file, record or
23

other instrument of and pertaining to his office, 50¢ for

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1

each 100 words, and $1 additional for certifying and
2

sealing the same.
3

For filing any paper not herein otherwise provided
4

for, $1, except that no fee shall be charged for filing a
5

Statement of economic interest pursuant to the Illinois
6

Governmental Ethics Act or reports made pursuant to
7

Article 9 of the Election Code.
8

For issuance of fireworks permits, $2.
9

For issuance of liquor licenses, $5.
10

For filing and recording of the appointment and oath
11

of each public official, $3.
12

For officially certifying and sealing each copy of any
13

process, file, record or other instrument of and
14

pertaining to his office, $1.
15

For swearing any person to an affidavit, $1.
16

For issuing each license in all matters except where
17

the fee for the issuance thereof is otherwise fixed, $4.
18

For issuing each civil union or marriage license, the
19

certificate thereof, and for recording the same, including
20

the recording of the parent's or guardian's consent where
21

indicated, a fee to be determined by the county board of
22

the county, not to exceed $75, which shall be the same,
23

whether for a civil union or marriage license. $5 from all
24

civil union and marriage license fees shall be remitted by
25

the clerk to the State Treasurer for deposit into the
26

Domestic Violence Fund.

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1

For taking and certifying acknowledgments to any
2

instrument, except where herein otherwise provided for,
3

$1.
4

For issuing each certificate of appointment or
5

commission, the fee for which is not otherwise fixed by
6

law, $1.
7

For cancelling tax sale and issuing and sealing
8

certificates of redemption, $3.
9

For issuing order to county treasurer for redemption
10

of forfeited tax, $2.
11

For trying and sealing weights and measures by county
12

standard, together with all actual expenses in connection
13

therewith, $1.
14

For services in case of estrays, $2.
15

The following fees shall be allowed for services
16

attending the sale of land for taxes, and shall be charged
17

as costs against the delinquent property and be collected
18

with the taxes thereon:
19

For services in attending the tax sale and issuing
20

certificate of sale and sealing the same, for each tract
21

or town lot sold, $4.
For tax years after tax year 2027,
22

the fee shall be added to the tax certificate and shall be
23

paid when the property is redeemed or from the proceeds of
24

the sale of property.

25

For making list of delinquent lands and town lots
26

sold, to be filed with the Comptroller, for each tract or

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1

town lot sold, 10¢.
2

The county board of any county of the first or second class
3
may by ordinance authorize the county clerk to impose an
4
additional $2 charge for certified copies of vital records as
5
defined in Section 1 of the Vital Records Act, for the purpose
6
of developing, maintaining, and improving technology in the
7
office of the County Clerk.
8

The foregoing fees allowed by this Section are the maximum
9
fees that may be collected from any officer, agency,
10
department or other instrumentality of the State. The county
11
board may, however, by ordinance, increase the fees allowed by
12
this Section and the indexing and filing of assumed name
13
certificate fees allowed by Section 3 of the Assumed Business
14
Name Act and collect such increased fees from all persons and
15
entities other than officers, agencies, departments and other
16
instrumentalities of the State if the increase is justified by
17
an acceptable cost study showing that the fees allowed by
18
these Sections are not sufficient to cover the cost of
19
providing the service.
20

A Statement of the costs of providing each service,
21
program and activity shall be prepared by the county board.
22
All supporting documents shall be public record and subject to
23
public examination and audit. All direct and indirect costs,
24
as defined in the United States Office of Management and
25
Budget Circular A-87, may be included in the determination of
26
the costs of each service, program and activity.

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1

The county clerk in all cases may demand and receive the
2
payment of all fees for services in advance so far as the same
3
can be ascertained.
4

The county board of any county of the first or second class
5
may by ordinance authorize the county treasurer to establish a
6
special fund for deposit of the additional charge. Moneys in
7
the special fund shall be used solely to provide the
8
equipment, material and necessary expenses incurred to help
9
defray the cost of implementing and maintaining such document
10
storage system.
11
(Source: P.A. 102-160, eff. 6-5-23 (See Section 91 of P.A.
12
103-562 for effective date of P.A. 102-160).)

13

Section 20.
The Revised Uniform Unclaimed Property Act is
14
amended by adding Sections 15-407, 15-505, and 15-706 as
15
follows:

16

(765 ILCS 1026/15-407 new)
17

Sec. 15-407.
Reports.
Reports from local governments due
18
to tax surplusage will be treated as reports from holders for
19
purposes of this Act.

20

(765 ILCS 1026/15-505 new)
21

Sec. 15-505.
Local governments.
Property reported to the
22
administrator from local governments will be treated as
23
presumably abandoned for purposes of this Act.

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1

(765 ILCS 1026/15-705)
2

Sec. 15-705.
Exceptions to the sale of tangible property.
3
The administrator shall dispose of tangible property
4
identified by this Section in accordance with this Section.
5

(a) Military medals or decorations. The administrator may
6
not sell a medal or decoration awarded for military service in
7
the armed forces of the United States. Instead, the
8
administrator, with the consent of the respective organization
9
under paragraph (1), agency under paragraph (2), or entity
10
under paragraph (3), may deliver a medal or decoration to be
11
held in custody for the owner, to:
12

(1) a military veterans organization qualified under
13

Section 501(c)(19) of the Internal Revenue Code;
14

(2) the agency that awarded the medal or decoration;
15

or
16

(3) a governmental entity.
17

After delivery, the administrator is not responsible for
18
the safekeeping of the medal or decoration.
19

(b) Property with historical value. Property that the
20
administrator reasonably believes may have historical value
21
may be, at his or her discretion, loaned to an accredited
22
museum in the United States where it will be kept until such
23
time as the administrator orders it to be returned to his or
24
her custody.
25

(c) Human remains. If human remains are delivered to the

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1
administrator under this Act, the administrator shall deliver
2
those human remains to the coroner of the county in which the
3
human remains were abandoned for disposition under Section
4
3-3034 of the Counties Code. The only human remains that may be
5
delivered to the administrator under this Act and that the
6
administrator may receive are those that are reported and
7
delivered as contents of a safe deposit box.
8

(d) Evidence in a criminal investigation. Property that
9
may have been used in the commission of a crime or that may
10
assist in the investigation of a crime, as determined after
11
consulting with the Illinois State Police, shall be delivered
12
to the Illinois State Police or other appropriate law
13
enforcement authority to allow law enforcement to determine
14
whether a criminal investigation should take place. Any such
15
property delivered to a law enforcement authority shall be
16
held in accordance with existing statutes and rules related to
17
the gathering, retention, and release of evidence.
18

(e) Firearms.
19

(1) The administrator, in cooperation with the
20

Illinois State Police, shall develop a procedure to
21

determine whether a firearm delivered to the administrator
22

under this Act has been stolen or used in the commission of
23

a crime. The Illinois State Police shall determine the
24

appropriate disposition of a firearm that has been stolen
25

or used in the commission of a crime. The administrator
26

shall attempt to return a firearm that has not been stolen

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1

or used in the commission of a crime to the rightful owner
2

if the Illinois State Police determines that the owner may
3

lawfully possess the firearm.
4

(2) If the administrator is unable to return a firearm
5

to its owner, the administrator shall transfer custody of
6

the firearm to the Illinois State Police. Legal title to a
7

firearm transferred to the Illinois State Police under
8

this subsection (e) is vested in the Illinois State Police
9

by operation of law if:
10

(i) the administrator cannot locate the owner of
11

the firearm;
12

(ii) the owner of the firearm may not lawfully
13

possess the firearm;
14

(iii) the apparent owner does not respond to
15

notice published under Section 15-503 of this Act; or
16

(iv) the apparent owner responds to notice
17

published under Section 15-502 and states that he or
18

she no longer claims an interest in the firearm.
19

(3) With respect to a firearm whose title is
20

transferred to the Illinois State Police under this
21

subsection (e), the Illinois State Police may:
22

(i) retain the firearm for use by the crime
23

laboratory system, for training purposes, or for any
24

other application as deemed appropriate by the
25

Department;
26

(ii) transfer the firearm to the Illinois State

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1

Museum if the firearm has historical value; or
2

(iii) destroy the firearm if it is not retained
3

pursuant to subparagraph (i) or transferred pursuant
4

to subparagraph (ii).
5

As used in this subsection, "firearm" has the meaning
6
provided in the Firearm Owners Identification Card Act.
7

(f) The sale of real properties foreclosed upon for
8
delinquent taxes under the Property Tax Code are not subject
9
to Section 15-702 of this Act and must be sold by the County
10
under the provisions of the Property Tax Code.
11
(Source: P.A. 102-538, eff. 8-20-21.)

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