PROP TX-TAX SALE JUDGMENT

Illinois General Assembly - Full Text of SB4177

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB4177

Introduced 3/11/2026, by Sen. Jil Tracy

SYNOPSIS AS INTRODUCED:

35 ILCS 200/21-150

Amends the Property Tax Code. Provides that, in counties with fewer
than 3,000,000 inhabitants, the application for judgment and order of sale
for the 2024 annual tax sale that would normally be held in calendar year
2026 shall be filed on or before December 1, 2026 (currently, within 90
days after the second installment due date). Provides that interest shall
not accrue prior to January 1, 2027 on delinquent warrant year 2024 tax
balances. Effective immediately.
LRB104 21111 HLH 35300 b

A BILL FOR

SB4177
LRB104 21111 HLH 35300 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 21-150 as follows:

6

(35 ILCS 200/21-150)
7

Sec. 21-150.
Time of applying for judgment.
Except as
8
otherwise provided in this Section or by ordinance or
9
resolution enacted under subsection (c) of Section 21-40, in
10
any county with fewer than 3,000,000 inhabitants, all
11
applications for judgment and order of sale for taxes and
12
special assessments on delinquent properties shall be made
13
within 90 days after the second installment due date. In Cook
14
County, all applications for judgment and order of sale for
15
taxes and special assessments on delinquent properties shall
16
be made (i) by July 1, 2011 for tax year 2009, (ii) by July 1,
17
2012 for tax year 2010, (iii) by July 1, 2013 for tax year
18
2011, (iv) by July 1, 2014 for tax year 2012, (v) by July 1,
19
2015 for tax year 2013, (vi) by May 1, 2016 for tax year 2014,
20
(vii) by March 1, 2017 for tax year 2015, (viii) by April 1 of
21
the next calendar year after the second installment due date
22
for tax year 2016 and 2017, and (ix) within 365 days of the
23
second installment due date for each tax year thereafter.

SB4177
- 2 -
LRB104 21111 HLH 35300 b
1

Notwithstanding these dates, in Cook County, the
2
application for judgment and order of sale for the 2018 annual
3
tax sale that would normally be held in calendar year 2020
4
shall not be filed earlier than the first day of the first
5
month during which there is no longer a statewide COVID-19
6
public health emergency, as evidenced by an effective disaster
7
declaration of the Governor covering all counties in the
8
State, except that in no event may this application for
9
judgment and order of sale be filed later than October 1, 2021.
10
When a tax sale is delayed because of a statewide COVID-19
11
public health emergency, no subsequent annual tax sale may
12
begin earlier than 180 days after the last day of the prior
13
delayed tax sale, and no scavenger tax sale may begin earlier
14
than 90 days after the last day of the prior delayed tax sale.
15
In those counties which have adopted an ordinance under
16
Section 21-40, the application for judgment and order of sale
17
for delinquent taxes shall be made in December.
18

Notwithstanding these dates, in counties with fewer than
19
3,000,000 inhabitants, the application for judgment and order
20
of sale for the 2024 annual tax sale that would normally be
21
held in calendar year 2026 shall be filed on or before December
22
1, 2026. Notwithstanding any other provision of law, interest
23
shall not accrue prior to January 1, 2027 on delinquent
24
warrant year 2024 tax balances.

25

Notwithstanding these dates, in Cook County, the
26
application for judgment and order of sale for the 2023 annual

SB4177
- 3 -
LRB104 21111 HLH 35300 b
1
tax sale that would normally be held in calendar year 2025
2
shall be filed on or before December 1, 2026. Notwithstanding
3
Sections 9-260, 18-250, 20-100, 21-15, 21-25, and 21-45, in
4
Cook County, interest shall not accrue between September 2,
5
2025 and January 1, 2027 on delinquent warrant year 2023 tax
6
balances.
7

In the 10 years next following the completion of a general
8
reassessment of property in any county with 3,000,000 or more
9
inhabitants, made under an order of the Department,
10
applications for judgment and order of sale shall be made as
11
soon as may be and on the day specified in the advertisement
12
required by Section 21-110 and 21-115. If for any cause the
13
court is not held on the day specified, the cause shall stand
14
continued, and it shall be unnecessary to re-advertise the
15
list or notice.
16

Within 30 days after the day specified for the application
17
for judgment the court shall hear and determine the matter. If
18
judgment is rendered, the sale shall begin on the date within 5
19
business days specified in the notice as provided in Section
20
21-115. If the collector is prevented from advertising and
21
obtaining judgment within the time periods specified by this
22
Section, the collector may obtain judgment at any time
23
thereafter; but if the failure arises by the county
24
collector's not complying with any of the requirements of this
25
Code, he or she shall be held on his or her official bond for
26
the full amount of all taxes and special assessments charged

SB4177
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LRB104 21111 HLH 35300 b
1
against him or her. Any failure on the part of the county
2
collector shall not be allowed as a valid objection to the
3
collection of any tax or assessment, or to entry of a judgment
4
against any delinquent properties included in the application
5
of the county collector.
6

As used in this Section, "warrant year" means the year
7
preceding the calendar year in which the taxes first became
8
due and payable.
9
(Source: P.A. 104-6, eff. 6-16-25; 104-460, eff. 2-27-26.)

10

Section 99.
Effective date.
This Act takes effect upon
11
becoming law.

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