Bill Text: IL HB4537 | 2025-2026 | 104th General Assembly | Enrolled

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Bill Title: Amends the Property Tax Code. Provides that a county, as trustee, may elect to acquire or sell tax delinquent property. Provides that, when the county, as trustee, files a petition for one or more delinquent tax liens or certificates, the county may request that the court issue a tax deed to the county without holding a judicial tax deed auction. Provides that the Order for Issuance of Tax Deed shall also include an order for the county to offer each parcel acquired by the county in this manner for sale at a public tax deed auction. Contains provisions concerning the public tax deed auction. Provides for the creation of a surplus equity fund and the imposition of a surplus equity fee. Provides that the owner of property who sustains loss or damage by reason of the issuance of a deed at a tax deed auction shall have the right to recover surplus equity that was lost in the property through an award of indemnity. Contains other provisions. Amends the Mobile Home Local Services Tax Enforcement Act. Contains provisions concerning notice if a distressed property is at risk of loss for the non-payment of real estate taxes. Effective immediately.

Sponsorship: Partisan Bill (Democrat 4)

Status: (Passed) 2026-07-10 - Public Act . . . . . . . . . 104-0553 [HB4537 Detail]

Download: Illinois-2025-HB4537-Enrolled.html

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AN ACT concerning local government.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Sections 21-90, 21-110, 21-115, 21-150, 21-160, 21-190,
21-205, 21-215, 21-225, 21-305, 21-310, 21-350, 22-5, 22-10,
22-40, and 22-65 and by adding Sections 1-21, 1-147, 1-148,
21-191, 21-192, 21-296, 21-301, 21-302, and 22-42 as follows:
(35 ILCS 200/1-21 new)
Sec. 1-21. Interested party. "Interested party" means any
party having an interest in the property as revealed by a title
examination of public records. "Interested party" does not
include the holder of the benefit or burden of any easement
whose interest is properly recorded, which interest shall
remain unaffected by property tax enforcement proceedings.
(35 ILCS 200/1-147 new)
Sec. 1-147. Tax deed auction. "Tax deed auction" means the
transfer of property by an auction conducted in accordance
with Sections 21-90, 22-10, 22-40, or 22-42 of this Code.
(35 ILCS 200/1-148 new)
Sec. 1-148. Tax sale. "Tax sale" means the transfer of a

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property tax lien or tax certificate in accordance with
Sections 21-90, 21-145, 21-205, 21-225, 21-250, or 21-260 of
this Code.
(35 ILCS 200/21-90)
Sec. 21-90. Purchase and sale by county; distribution of
proceeds.
(a) When any property is offered at a tax for sale under
any of the provisions of this Code, the county board of the
county in which the property is located, in its discretion,
may bid, or, in the case of forfeited property, may apply to
purchase it or otherwise acquire the tax lien or certificate
in the name of the county as trustee for all taxing districts
having an interest in the property's taxes or special
assessments for the nonpayment of which the property is sold.
The presiding officer of the county board, with the advice and
consent of the board, may appoint on its behalf some officer,
person, or entity to attend such sales, bid on tax liens or
certificates, and act on behalf of the county when exercising
its authority under this Section. The county shall apply on
the bid or purchase the unpaid taxes and special assessments
due upon the property. No cash need be paid.
(b) The county, as trustee for all taxing districts having
an interest in the property's taxes or special assessments,
shall be the designated holder of all tax liens or
certificates that are forfeited to the State or county or

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otherwise acquired by the county pursuant to subsection (a) of
this Section or Sections 21-190 through 21-255 of this Code.
No cash need be paid for any tax lien or certificate acquired
by the county pursuant to subsection (a) of this Section or
Sections 21-190 through 21-255 of this Code the forfeited tax
lien or certificate.
(c) For any tax lien or certificate acquired under
subsection (a) or (b) of this Section, or for any property
otherwise purchased or acquired by the county pursuant to
Sections 21-190 to 21-255 of this Code, the county may take
steps necessary to acquire or sell title to the property and
may manage and operate the property, including, but not
limited to, mowing of grass, removal of nuisance greenery,
removal of garbage, waste, debris or other materials, or the
demolition, repair, or remediation of unsafe structures. When
a county, or other taxing district within the county, is a
petitioner for a tax deed, no filing fee shall be required.
When a county or other taxing district within the county is the
petitioner for a tax deed, one petition may be filed including
all parcels that are tax delinquent within the county or
taxing district, and any publication made under Section 22-20
of this Code may combine all such parcels within a single
notice. The notice may include the property street address as
listed on the most recent available tax bills, if available,
and shall list the Property Index Number of the parcels for
informational purposes. The county, as tax creditor and as

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trustee for other tax creditors, or other taxing district
within the county, shall not be required to allege and prove
that all taxes and special assessments which become due and
payable after the sale or forfeiture to the county have been
paid nor shall the county be required to pay the subsequently
accruing taxes or special assessments at any time. The county
board or its designee may prohibit the county collector from
including the property in the tax sale of one or more
subsequent years. The lien of taxes and special assessments
which become due and payable after a tax sale to a county shall
merge in the fee title of the county, or other taxing district
within the county, on the issuance of a deed.
The county may sell any property acquired with authority
provided in this Section, or assign any tax certificate to any
party, including, but not limited to, taxing districts,
municipalities, land banks created pursuant to Illinois law,
or non-profit developers focused on constructing affordable
housing.
The assigned tax certificate shall be void with no further
rights given to the assignee, including no right to refund or
reimbursement, if a tax deed resulting from a tax deed auction
has not been recorded within 4 years after the date of the
assignment unless a court extends the assignment period as
provided in this Section. Upon a motion by the assignee, a
court may toll the 4-year deadline for a specified period of
time if the court finds the assignee is prevented from

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obtaining or recording a deed by injunction or order of any
court, by the refusal or inability of any court to act upon the
application for a tax deed, by a municipality's refusal to
issue necessary transfer stamps or approvals for recording, or
by the refusal of the clerk to execute the deed. If an assigned
tax certificate is void under this Section, it shall be
forfeited to the county and held as a valid certificate of sale
in the county's name pursuant to this Section 21-90. The
proceeds of any sale or assignment under this Section, less
all costs of the county incurred in the acquisition,
operation, maintenance, and sale of the property or assignment
of the tax certificate, including all costs associated with
county staff and overhead used to perform the duties of the
trustee set forth in this Section, and less any surplus
payments to previous owners, shall be distributed to the
taxing districts in proportion to their respective interests
therein.
Under Sections 21-110, 21-115, 21-120, and 21-190, a
county may bid or purchase only in the absence of other
bidders.
(d) The county, as trustee, may elect to acquire or sell
tax delinquent property under either the provisions of this
Section or under Sections 22-40 and 22-42 of this Code. For any
tax lien or certificate acquired by a county under this Code,
the county may take steps necessary to acquire title to the
property, including a final overbid at the close of any public

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tax deed auction or judicial sale conveying title to property
intended to be developed by a unit of local government.
(e) When the county, as trustee, files a petition for one
or more delinquent tax liens or certificates, the county may
request, pursuant to Section 22-40, that the court issue a tax
deed to the county, as trustee, without holding a judicial tax
deed auction. If the county requests a tax deed without a tax
deed auction pursuant to Section 22-40 and 22-42 of this Code,
the Order for Issuance of Tax Deed shall identify the total
amount of delinquent taxes and penalties, municipal
advancements identified in Section 22-35, pro rata county
costs incurred pursuant to subsections (a) through (c) of this
Section, and other posted costs for each parcel conveyed. This
judgment amount shall be considered the debt owed to the
county, as trustee. The Order for Issuance of Tax Deed shall
also include an order for the county to offer each parcel
acquired by the county in this manner for sale at a public tax
deed auction, as set forth in subsection (f) of this Section,
within 120 days of recording the tax deed. The purpose of the
public tax deed auction as set forth in subsection (f) of this
Section is to determine whether and to what extent there are
surplus funds owed by the county, as trustee, to the former
owner that exceed the judgment amount indicated in the Order
for Issuance of Tax Deed. If no party bids more than this
amount at the public tax deed auction described in subsection
(f), then the purchase price will be recorded as the amount of

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the debt owed to the county, as trustee, as reflected in the
Order for Issuance of Tax Deed, and there are no surplus funds
owed to the previous owner.
(f) County tax deed auctions. Tax deed auctions held by
the county pursuant to this Section shall conform with the
following requirements.
(1) Notice. The county or its agent shall give notice
of the tax deed auction with the following information:
(A) the Property Identification Number and
property address listed on the latest tax bill;
(B) the time and place of the auction;
(C) the terms of the auction; and
(D) the total amount of delinquent taxes and
penalties, municipal advancements identified in
Section 22-35, pro rata county costs incurred pursuant
to subsections (a) through (c) of Section 21-90, and
other posted costs.
In counties with 3,000,000 or more inhabitants, the
notice of tax deed auction shall be in clear and concise
language, together with a notice in Spanish, Polish, and
Mandarin Chinese, stating that the notice of tax deed
auction affects important legal rights and should be
translated immediately. In counties with fewer than
3,000,000 inhabitants, the notice of tax deed auction may
include a notice in one or more foreign languages, stating
that the notice of tax deed auction affects important

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legal rights and should be translated immediately. In all
counties, the notice of tax deed auction shall be mailed,
to the address at which service of process was made, via
first class mail to all interested parties and via first
class mail and certified mail to the owner of the property
at the time the petition was filed. If service of process
was made in any manner other than personal service,
substitute service, corporate service, or government
service, notice shall be mailed via first class mail to
all addresses included in the notice served pursuant to
Section 22-25. The notice shall include a sworn
certificate of service signed by the party sending the
notice attesting to the fact that the notice of tax deed
auction was placed in the mail at least 30 calendar days
prior to the date of the auction. At least 30 days prior to
the date of the auction, the county or its agent must post
on its website a list of all properties that are to be
offered for sale at the tax deed auction and the other
information contained in the notice of tax deed auction.
The person conducting the auction shall engage in
reasonable activities to promote and market the sale to
encourage and facilitate bidding, including listing the
property on the county's or its agent's website, other
real estate websites, and conducting email campaigns.
(2) Minimum bid. In counties with 3,000,000 or more
inhabitants, the county shall establish minimum bids at

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any tax deed auction held pursuant to this Section. The
minimum bid shall equal the total amount of delinquent
taxes and penalties, municipal advancements identified in
Section 22-35, pro rata county costs incurred pursuant to
subsections (a) through (c) of Section 21-90, and other
posted costs for the auctioned parcel as identified in the
Order for Issuance of Tax Deed. In counties with less than
3,000,000 inhabitants, the county may establish minimum
bids at any tax deed auction held pursuant to this
Section. The minimum bid may equal the total amount of
delinquent taxes and penalties, municipal advancements
identified in Section 22-35, pro rata county costs
incurred pursuant to subsections (a) through (c) of
Section 21-90, and other posted costs, for the auctioned
parcel, as identified in the Order for Issuance of Tax
Deed. As used in this Section, "pro rata county costs" may
include costs incurred by the county in filing one
petition for more than one delinquent tax lien or
certificate, and all costs related to the filing of the
one petition and obtaining tax deeds for the liens and
certificates identified in the one petition, reasonably
apportioned and included in the total costs for each
individual tax deed issued pursuant to the petition.
(3) Adjournment. If a tax deed auction is postponed,
adjourned, or re-scheduled to occur less than 60 days
after the last scheduled auction, the county shall

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announce the date, time and place upon which the adjourned
tax deed auction shall be held at the time, date, and
location in the notice. At a minimum, this announcement
shall be posted on the website of the county, as trustee,
or the county treasurer in the same location where the
county posted the list of all properties that are to be
sold at the auction as required in paragraph (1) of
subsection (f) of Section 21-90. The county is not
required to send additional notice of any postponed tax
deed auction as provided in paragraph (1) of subsection
(f) of Section 21-90. Notwithstanding any language to the
contrary, for tax deed auctions that are conducted more
than 60 days after the date in the required notice, the
county shall send notice of the adjourned tax deed auction
in accordance with paragraph (1) of subsection (f) of
Section 21-90.
(4) Payment for winning bid. The county shall
participate in a public tax deed auction in the same
manner as any other bidder. No matter the terms of the tax
deed auction prescribed by the county, if the county is
the winning bidder, then the county is required to pay the
full amount of any county bid that exceeds the debt owed to
the county, as identified in subsection (e) of Section
21-90 prior to the deposit of surplus funds with the
treasurer of the county as set forth in paragraph (6) of
this Section.

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(5) Marketability of title. Failure to hold a public
tax deed auction of the parcels received within the
180-day period shall not affect the validity of the
recorded deed, the Order for Issuance of Tax Deed, or
otherwise affect the marketability of title, but the
county is prohibited from transferring those parcels or
assigning the recorded deed without holding a public tax
deed auction pursuant to subsection (f) of Section 21-90
or a judicial tax deed auction pursuant to Section 22-40.
(6) Disbursement of surplus funds. To the extent that
the winning bid at the tax deed auction exceeds the amount
of the tax deed judgment as defined in subsection (e) of
Section 21-90, the county trustee shall, within 30 days of
the auction sale, deposit the surplus funds with the
treasurer of the county in which the subject property
lies. Within 60 days of the tax deed auction at which the
property was purchased, the county, as trustee, shall send
a notice to interested parties in the underlying case,
stating that the previous owner is entitled to a
distribution of surplus proceeds and may file a claim
pursuant to subsection (i) of Section 22-42. In counties
with 3,000,000 or more inhabitants, the notice shall be in
clear and concise language, together with a notice in
Spanish, Polish, and Mandarin Chinese, stating that the
notice affects important legal rights and should be
translated immediately. In counties with fewer than

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3,000,000 inhabitants, the notice may include a notice in
one or more foreign languages, stating that the notice
affects important legal rights and should be translated
immediately.
(Source: P.A. 102-363, eff. 1-1-22; 103-555, eff. 1-1-24.)
(35 ILCS 200/21-110)
Sec. 21-110. Published notice of annual application for
judgment and sale; delinquent taxes. At any time after all
taxes have become delinquent in any year, the Collector shall
publish an advertisement, giving notice of the intended
application for judgment and tax sale of the delinquent
properties. The advertisement may include the property street
address on file with the county collector, if available, and
shall include the PIN number of each delinquent property. If
the county has provided notice to the Collector of its intent
to acquire property offered at an annual tax sale in the manner
described in subsection (b) of Section 21-190, the
advertisement shall indicate which properties the county
intends to acquire next to the PIN number and address, if any,
listed in the advertisement. If the county has indicated its
intent or is required to acquire all properties offered at
such a tax sale in accordance with subsection (b) or (c) of
Section 21-190, a sentence indicating such shall precede the
list of PIN numbers and addresses in the advertisement in
clear, bolded language. Except as provided below, the

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advertisement shall be in a newspaper published in the
township or road district in which the properties are located.
If there is no newspaper published in the township or road
district, then the notice shall be published in some newspaper
in the same county as the township or road district, to be
selected by the county collector. When the property is in a
city with more than 1,000,000 inhabitants, the advertisement
may be in any newspaper published in the same county. When the
property is in an incorporated town which has superseded a
civil township, the advertisement shall be in a newspaper
published in the incorporated town or if there is no such
newspaper, then in a newspaper published in the county.
The provisions of this Section relating to the time when
the Collector shall advertise intended application for
judgment for sale are subject to modification by the governing
authority of a county in accordance with the provisions of
subsection (c) of Section 21-40.
(Source: P.A. 97-557, eff. 7-1-12.)
(35 ILCS 200/21-115)
Sec. 21-115. Times of publication of notice. The
advertisement shall be published once at least 10 days before
the day on which judgment is to be applied for, and shall
contain a list of the delinquent properties upon which the
taxes or any part thereof remain due and unpaid, the names of
owners, if known, the total amount due, and the year or years

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for which they are due, and whether the county intends to
purchase the property in accordance with subsections (b) or
(c) of Section 21-190 if a judgment is entered against the
property. In counties of less than 3,000,000 inhabitants,
advertisement shall include notice of the registration
requirement for persons bidding at the sale. Properties upon
which taxes have been paid in full under protest shall not be
included in the list.
The collector shall give notice that he or she will apply
to the circuit court on a specified day for judgment against
the properties for the taxes, and costs, and for an order for a
tax sale of to sell the properties for the satisfaction of the
amount due.
The collector shall also give notice of a date within the
next 5 business days after the date of application on which all
the properties for the tax sale of which an order is made will
either be sold to the county in accordance with subsections
(b) or (c) of Section 21-190 or be exposed to public tax sale
at a location within the county designated by the county
collector, for the amount of taxes, and cost due. The
advertisement published according to the provisions of this
Section shall be deemed to be sufficient notice of the
intended application for judgment and of a tax sale the sale of
properties under the order of the court. A county with fewer
than 3,000,000 inhabitants may, by joint agreement, combine
its tax sale with the tax sale of one or more other contiguous

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counties; such a joint tax sale shall be held at a location in
one of the participating counties. Notwithstanding the
provisions of this Section and Section 21-110, in the 10 years
following the completion of a general reassessment of property
in any county with 3,000,000 or more inhabitants, made under
an order of the Department, the publication shall be made not
sooner than 10 days nor more than 90 days after the date when
all unpaid taxes on property have become delinquent.
(Source: P.A. 101-379, eff. 1-1-20.)
(35 ILCS 200/21-150)
Sec. 21-150. Time of applying for judgment. Except as
otherwise provided in this Section or by ordinance or
resolution enacted under subsection (c) of Section 21-40, in
any county with fewer than 3,000,000 inhabitants, all
applications for judgment and order of sale for taxes and
special assessments on delinquent properties shall be made
within 90 days after the second installment due date. In Cook
County, all applications for judgment and order of sale for
taxes and special assessments on delinquent properties shall
be made (i) by July 1, 2011 for tax year 2009, (ii) by July 1,
2012 for tax year 2010, (iii) by July 1, 2013 for tax year
2011, (iv) by July 1, 2014 for tax year 2012, (v) by July 1,
2015 for tax year 2013, (vi) by May 1, 2016 for tax year 2014,
(vii) by March 1, 2017 for tax year 2015, (viii) by April 1 of
the next calendar year after the second installment due date

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for tax year 2016 and 2017, and (ix) within 365 days of the
second installment due date for each tax year thereafter.
Notwithstanding these dates, in Cook County, the
application for judgment and order of sale for the 2018 annual
tax sale that would normally be held in calendar year 2020
shall not be filed earlier than the first day of the first
month during which there is no longer a statewide COVID-19
public health emergency, as evidenced by an effective disaster
declaration of the Governor covering all counties in the
State, except that in no event may this application for
judgment and order of sale be filed later than October 1, 2021.
When a tax sale is delayed because of a statewide COVID-19
public health emergency, no subsequent annual tax sale may
begin earlier than 180 days after the last day of the prior
delayed tax sale, and no scavenger tax sale may begin earlier
than 90 days after the last day of the prior delayed tax sale.
In those counties which have adopted an ordinance under
Section 21-40, the application for judgment and order of sale
for delinquent taxes shall be made in December.
Notwithstanding these dates, in Cook County, the
application for judgment and order of sale for the 2023 annual
tax sale that would normally be held in calendar year 2025
shall be filed on or before December 1, 2026. Notwithstanding
Sections 9-260, 18-250, 20-100, 21-15, 21-25, and 21-45, in
Cook County, interest shall not accrue between September 2,
2025 and January 1, 2027 on delinquent warrant year 2023 tax

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balances.
Notwithstanding these dates, in Cook County, 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 April 1, 2027.
In the 10 years next following the completion of a general
reassessment of property in any county with 3,000,000 or more
inhabitants, made under an order of the Department,
applications for judgment and order of sale shall be made as
soon as may be and on the day specified in the advertisement
required by Section 21-110 and 21-115. If for any cause the
court is not held on the day specified, the cause shall stand
continued, and it shall be unnecessary to re-advertise the
list or notice.
Within 30 days after the day specified for the application
for judgment the court shall hear and determine the matter. If
judgment is rendered, the sale shall begin on the date within 5
business days specified in the notice as provided in Section
21-115. If the collector is prevented from advertising and
obtaining judgment within the time periods specified by this
Section, the collector may obtain judgment at any time
thereafter; but if the failure arises by the county
collector's not complying with any of the requirements of this
Code, he or she shall be held on his or her official bond for
the full amount of all taxes and special assessments charged
against him or her. Any failure on the part of the county

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collector shall not be allowed as a valid objection to the
collection of any tax or assessment, or to entry of a judgment
against any delinquent properties included in the application
of the county collector.
As used in this Section, "warrant year" means the year
preceding the calendar year in which the taxes first became
due and payable.
(Source: P.A. 104-6, eff. 6-16-25; 104-460, eff. 2-27-26.)
(35 ILCS 200/21-160)
Sec. 21-160. Annual tax judgment, sale, redemption, and
forfeiture record. The collector shall transcribe into a
record prepared for that purpose, and known as the annual tax
judgment, tax sale, redemption and forfeiture record, the list
of delinquent properties. On or before the day on which
application for judgment is to be made, the record shall be
made out in numerical order and contain all the information
necessary to be recorded.
The record shall set forth the name of the owner, if known;
the description of the property; the year or years for which
the tax or, in counties with 3,000,000 or more inhabitants,
the tax or special assessments is due; the valuation on which
the tax is extended; the amount of the consolidated and other
taxes or in counties with 3,000,000 or more inhabitants, the
consolidated and other taxes and special assessments; the
costs; and the total amount of charges against the property.

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The final record shall also be ruled in columns, to show in
counties with 3,000,000 or more inhabitants the withdrawal of
any special assessments from collection and in all counties to
show the amount paid before entry of judgment; the amount of
judgment and a column for remarks; the amount paid before sale
and after entry of judgment; the amount of the sale; amount of
interest or penalty; amount of cost; amount forfeited to the
State; date of sale; acres or part sold; name of purchaser;
amount of sale and penalty; taxes of succeeding years;
interest and when paid, interest and cost; total amount of
redemption; date of redemption; when deed executed; by whom
redeemed; and a column for remarks or receipt of redemption
money.
The final record shall be kept in the office of the county
clerk.
(Source: P.A. 95-269, eff. 8-17-07.)
(35 ILCS 200/21-190)
Sec. 21-190. Entry of judgment for tax sale.
(a) If judgment is rendered against any property for any
tax or, in counties with 3,000,000 or more inhabitants, for
any tax or special assessment, the county collector shall,
after publishing a notice for sale in compliance with the
requirements of Sections 21-110, and 21-115, or 21-120,
proceed to conduct a tax sale offer the property for sale
pursuant to the judgment. However, in the case of an appeal

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from the judgment, if the party, when filing notice of appeal
deposits with the county collector the amount of the judgment
and costs, the collector shall not conduct a tax sale sell the
property until the appeal is disposed of.
(b) In counties with fewer than 3,000,000 inhabitants, a
county board may, in its discretion, submit to the collector a
list of any properties for which an application for judgment
has been made pursuant to Section 21-150 of this Code. The
county's submission of this list shall be considered its offer
to purchase the property or properties included on this list
at the tax sale, pursuant to the county's authority in
subsection (a) of Section 21-90, so long as a judgment and
order for tax sale is entered for the property in accordance
with Sections 21-175 and 21-180 of this Code. Such list shall
be submitted to the county collector at least 10 days prior to
the publication of any notice for tax sale required in
subsection (a) of this Section and in compliance with Sections
21-110, 21-115, and 21-120 of this Code.
(c) In counties with 3,000,000 or more inhabitants, for
the seventh tax sale conducted after the effective date of
this amendatory Act of the 104th General Assembly and for all
subsequent tax sales, the county shall exercise its authority
under subsection (a) of Section 21-90 of this Code and offer to
purchase or otherwise acquire for the total tax amount due all
properties offered at a tax sale conducted pursuant to a
judgment and order for tax sale issued in accordance with

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Sections 21-175 and 21-180 of this Code. For the first 6 tax
sales conducted after the effective date of this amendatory
Act of the 104th General Assembly, except as provided in
Section 21-191, the county shall not exercise its authority
under subsection (a) of Section 21-90 and offer to purchase or
otherwise acquire for the total tax amount due all properties
offered at a tax sale.
(Source: P.A. 79-451; 88-455.)
(35 ILCS 200/21-191 new)
Sec. 21-191. Pilot program for acquisition of tax
certificates in counties with 3,000,000 or more inhabitants.
(a) In a county with 3,000,000 or more inhabitants, the
county board may elect, by ordinance or resolution, to
participate in a pilot program under this Section.
(b) Notwithstanding subsection (c) of Section 21-190, a
county that elects to participate in the pilot program may
acquire, as trustee under Section 21-90, tax certificates for
up to 100 properties offered at an annual tax sale. Those
properties must meet the following conditions in the tax year
for which that sale's judgment and order of sale was rendered:
(1) the property received a homestead exemption; and
(2) the total tax amount billed on the property was
among the 100 lowest total tax amounts billed prior to
adjustment by homestead exemptions.
(c) Not less than 30 days prior to the annual tax sale, the

HB4537 Enrolled - 22 - LRB104 18570 RTM 32013 b
county shall publish on its website and deliver to the county
clerk and county treasurer a list of the properties proposed
for acquisition under this Section. The list shall identify
each parcel by Permanent Index Number and commonly known
property address, if available, and shall state that the
parcel is proposed for acquisition under this Section.
(d) This Section applies to the first 6 tax sales to occur
in a county with 3,000,000 or more inhabitants on or after the
effective date of this amendatory Act of the 104th General
Assembly.
(35 ILCS 200/21-192 new)
Sec. 21-192. Pilot program report.
(a) A county that participates in the pilot program under
Section 21-191 shall submit an annual report to the General
Assembly and the Department of Revenue no later than the third
Wednesday of February of each year in which there is
information to report under subsection (b) from the
immediately preceding calendar year.
(b) Each report shall include, at a minimum:
(1) the number of tax certificates acquired under the
pilot program;
(2) the number of tax certificates offered to the
private market at each annual tax sale covered by the
pilot program;
(3) the number of pilot tax certificates acquired that

HB4537 Enrolled - 23 - LRB104 18570 RTM 32013 b
were redeemed;
(4) the number of pilot tax certificates for which tax
deeds were issued;
(5) the number of pilot tax certificates offered at
tax deed auction;
(6) the amount of surplus proceeds returned to owners
or other lawful claimants as result of pilot tax
certificates for which tax deeds were issued;
(7) the amount remitted to taxing districts as a
result of redemption payments on pilot tax certificates;
(8) the amount remitted to taxing districts as a
result of tax deed auctions of pilot tax certificates;
(9) the administrative costs associated with the pilot
program; and
(10) any additional information the county elects to
provide.
(c) If, in any calendar year, there is no change in the
information described in subsection (b), then the report for
that calendar year shall indicate that there is no change.
Once all of the issues described in subsection (b) have been
resolved with respect to each pilot tax certificate, the
county shall submit a final report to the General Assembly and
the Department of Revenue summarizing the information
described in subsection (b).
(35 ILCS 200/21-205)

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Sec. 21-205. Tax sale procedures.
(a) The collector, in person or by deputy, shall attend,
on the day and in the place specified in the notice for the tax
sale sale of property for taxes, and shall, between 9:00 a.m.
and 4:00 p.m., or later at the collector's discretion, proceed
to offer for sale, separately and in consecutive order, all
property in the list on which the taxes, special assessments,
interest or costs have not been paid. However, in any county
with 3,000,000 or more inhabitants, the offer for sale shall
be made between 8:00 a.m. and 8:00 p.m. The collector's office
shall be kept open during all hours in which the sale is in
progress. The tax sale shall be continued from day to day,
until all property in the delinquent list has been offered for
sale. However, any city, village or incorporated town
interested in the collection of any tax or special assessment,
may, in default of bidders, withdraw from collection the
special assessment levied against any property by the
corporate authorities of the city, village or incorporated
town. In case of a withdrawal, there shall be no sale of that
property on account of the delinquent special assessment
thereon.
(b) Until January 1, 2013, in every tax sale of property
pursuant to the provisions of this Code, the collector may
employ any automated means that the collector deems
appropriate. Beginning on January 1, 2013, either (i) the
collector shall employ an automated bidding system that is

HB4537 Enrolled - 25 - LRB104 18570 RTM 32013 b
programmed to accept the lowest redemption price bid by an
eligible tax purchaser, subject to the penalty percentage
limitation set forth in Section 21-215, or (ii) all tax sales
shall be digitally recorded with video and audio. All bidders
are required to personally attend the tax sale and, if
automated means are used, all hardware and software used with
respect to those automated means must be certified by the
Department and re-certified by the Department every 5 years.
If the tax sales are digitally recorded and no automated
bidding system is used, then the recordings shall be
maintained by the collector for a period of at least 3 years
from the date of the tax sale. The changes made by this
amendatory Act of the 94th General Assembly are declarative of
existing law.
(b-5) For any annual tax sale conducted on or after the
effective date of this amendatory Act of the 102nd General
Assembly, each county collector in a county with 275,000 or
more inhabitants shall adopt a single bidder rule sufficient
to prohibit a tax purchaser from registering more than one
related bidding entity at the tax sale. The corporate
authorities in any county with less than 275,000 inhabitants
may, by ordinance, allow the county collector of that county
to adopt such a single bidder rule. In any county that has
adopted a single bidder rule under this subsection (b-5), the
county treasurer shall include a representation and warranty
form in each registration package attesting to compliance with

HB4537 Enrolled - 26 - LRB104 18570 RTM 32013 b
the single bidder rule, except that the county may, by
ordinance, opt out of this representation and warranty form
requirement. A single bidder rule under this subsection may be
in the following form:
(1) A registered tax buying entity (principal) may
only have one registered buyer at the tax sale and may not
have a related bidding entity directly or indirectly
register as a buyer or participate in the tax sale. A
registered tax buying entity may not engage in any
multiple bidding strategy for the purpose of having more
than one related bidding entity submit bids at the tax
sale.
(2) A related bidding entity is defined as any
individual, corporation, partnership, joint venture,
limited liability company, business organization, or other
entity that has a shareholder, partner, principal,
officer, general partner, or other person or entity having
(i) an ownership interest in a bidding entity in common
with any other registered participant in the tax sale or
(ii) a common guarantor in connection with a source of
financing with any other registered participant in the tax
sale. The determination of whether registered entities are
related so as to prohibit those entities from submitting
duplicate bids in violation of the single bidder rule is
at the sole and exclusive discretion of the county
treasurer or his or her designated representatives.

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(c) County collectors may, when applicable, eject tax
bidders who disrupt the tax sale or use illegal bid practices.
(d) Any property to be acquired by a county in the manner
described in subsections (b) or (c) of Section 21-190 shall
not be offered for sale in the manner detailed in subsections
(a) through (c) of this Section. Instead, all such property
shall be sold to the county for the total amount due on the day
of the scheduled tax sale in whatever manner is deemed most
expedient and efficient by the collector's office. For any
properties acquired by the county as described in subsections
(b) or (c) of Section 21-190 that are subsequently sold at a
tax deed auction in accordance with this Code, any amounts
generated in cash from such tax deed auction shall be
distributed to taxing districts in the manner described in
subsection (c) of Section 21-90 and subsection (3) of Section
22-42.
(Source: P.A. 102-519, eff. 8-20-21.)
(35 ILCS 200/21-215)
Sec. 21-215. Penalty bids.
(a) Subject to subsection (b) of this Section, the The
person at the sale offering to pay the amount due on each
property for the least penalty percentage shall be the
purchaser of that property. No bid shall be accepted for a
penalty exceeding 9% of the amount of the tax or special
assessment on property.

HB4537 Enrolled - 28 - LRB104 18570 RTM 32013 b
(b) If the county offers to purchase property for the
amount due in accordance with subsections (b) and (c) of
Section 21-190, the county shall be the purchaser of the
property notwithstanding any other offer. Subject to a payment
plan implemented by the county clerk in accordance with
subsection (d) of Section 21-385, the penalty bid for any
property purchased by a county in this manner shall be 0.75%
per month.
(Source: P.A. 102-363, eff. 1-1-22.)
(35 ILCS 200/21-225)
Sec. 21-225. Forfeited tax liens and certificates. Every
tax lien or certificate for property offered at public tax
sale, and not sold for want of bidders, unless it is released
from tax sale by the withdrawal from collection of a special
assessment levied thereon, shall be forfeited to the county,
as trustee for the taxing districts, and managed pursuant to
Section 21-90. Tax certificates are also forfeited to the
county in those circumstances described in subsection (d) of
Section 21-310 and subsection (f) of Section 22-40 of this
Code.
(Source: P.A. 103-555, eff. 1-1-24.)
(35 ILCS 200/21-296 new)
Sec. 21-296. Creation of surplus equity fund.
(a) In counties of less than 3,000,000 inhabitants, each

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person purchasing any property at a sale under this Code shall
pay to the county collector, prior to the issuance of any
certificate of purchase, a nonrefundable surplus equity fee
set by the county collector of not more than $20 for each item
purchased. A like sum shall be paid for each year that all or a
portion of subsequent taxes are paid by the tax purchaser and
posted to the tax judgment, sale, redemption and forfeiture
record where the underlying certificate of purchase is
recorded.
(a-5) In counties of 3,000,000 or more inhabitants, each
person purchasing property at a sale under this Code shall pay
to the county collector a nonrefundable surplus equity fee of
5% of the total taxes, interest, and penalties for each
certificate purchased, with a maximum fee cap of $1,000, plus
an additional sum equal to 5% of the taxes, interest, and
penalties paid under Section 21-240. In these counties, the
certificate holder shall also pay to the county collector a
fee of $80 for each year that all or a portion of subsequent
taxes are paid by the tax purchaser and posted to the tax
judgment, sale, redemption, and forfeiture record.
(b) The amount paid prior to the issuance of the
certificate of purchase under subsection (a) or (a-5) shall be
included in the purchase price of the property in the
certificate of purchase, and all amounts paid under this
Section shall be included in the amount required to redeem
under Section 21-355, except for the nonrefundable fee for

HB4537 Enrolled - 30 - LRB104 18570 RTM 32013 b
each item purchased at the tax sale as provided in this
Section. Except as otherwise provided in subsection (b) of
Section 21-301, all money received under subsection (a) or
(a-5) shall be paid by the collector to the county treasurer of
the county in which the land is situated for the purpose of a
surplus equity fund. The county treasurer, as trustee of that
fund, shall invest all of that fund, principal and income, in
his or her hands from time to time, if not immediately required
for payments of surplus equity under Section 21-302, in
investments permitted by the Public Funds Investment Act.
(35 ILCS 200/21-301 new)
Sec. 21-301. Amount to be retained in surplus equity fund.
(a) The county board in each county shall determine the
amount of the fund to be maintained in that county until all
potential claims under Section 21-302 have been paid. Any
moneys accumulated by the County Treasurer in excess of the
amount so established, as trustee of the fund, shall be paid by
him or her to the general fund of the County once all potential
claims under Section 21-302 have been paid.
(b) In counties in which a Tort Liability Fund is
established, all sums of money received under subsection (a)
of Section 21-296 may be deposited into the general fund of the
county for general county governmental purposes, if the county
board provides by ordinance that the surplus equity required
by this Section shall be provided by the Tort Liability Fund.

HB4537 Enrolled - 31 - LRB104 18570 RTM 32013 b
(35 ILCS 200/21-302 new)
Sec. 21-302. Payments of surplus equity.
(a) A previous owner of property sold under any provision
of this Code who sustains loss or damage by reason of the
issuance of a tax deed shall have the right to recover surplus
equity that was lost in the property through an award from a
surplus equity fund as follows:
(1) For tax deeds recorded in the 2 years prior to the
effective date of this amendatory Act of the 104th General
Assembly, the claim for an equity award under this Section
shall be filed not later than 2 years after the effective
date of this amendatory Act of the 104th General Assembly.
(2) For outstanding tax certificates issued prior to
the effective date of this amendatory Act of the 104th
General Assembly that result in recorded deeds after the
effective date of this amendatory Act of the 104th General
Assembly, the claim for an equity award shall be filed not
later than 2 years from the date of deed recording.
(3) The equity award shall be limited to the value of
the property as of the date the tax deed was issued less
any mortgages or liens on the property.
(4) In determining the fair cash value of property
less any mortgages or liens on the property, the value
shall be reduced by the amount of all taxes paid by the tax
purchaser or his or her assignee before the issuance of

HB4537 Enrolled - 32 - LRB104 18570 RTM 32013 b
the tax deed, or if the tax certificate was acquired
pursuant to Section 21-90, the value shall be reduced by
the amount of all taxes included in the certificate, plus
the amount of subsequent, forfeited, or sold taxes
excluded from payment or redemption under subsection (a)
of Section 22-40 when the county or its agent, as trustee
pursuant to Section 21-90, is the tax deed petitioner. The
fair cash value shall also be reduced by the amount of any
taxes that were merged into the tax deed pursuant to
subsection (b) of Section 22-40. The value shall also be
reduced by any amount received by the petitioner as a
result of an auction held under Section 22-40 or 21-90.
The court, in its discretion, may order the joinder of the
mortgagee or lienholder as an additional party to the
surplus equity action.
(b) The provisions of the Code of Civil Procedure shall
apply to proceedings under the petition, except that neither
the petitioner nor the county treasurer shall be entitled to
trial by jury on the issues presented in the petition.
Any person claiming surplus equity under this Section
shall petition the court that ordered the tax deed to issue,
shall name the county treasurer, as trustee of the surplus
equity fund, as defendant to the petition, and shall ask that
judgment be entered against the county treasurer, as trustee,
in the amount of the surplus equity sought.
The county treasurer, as trustee of the surplus equity

HB4537 Enrolled - 33 - LRB104 18570 RTM 32013 b
fund, shall be so subrogated to all parties in whose favor
judgment may be rendered against him or her, and by third party
complaint may bring in as a defendant any person, other than
the tax deed grantee and its successors in title, not a party
to the action who is or may be liable to him or her, as
subrogee, for all or part of the petitioner's claim against
him or her.
(c) Any contract involving the proceeds of a judgment for
surplus equity under this Section, between the tax deed
grantee or its successors in title and the surplus equity
petitioner or his or her successors, shall be in writing. In
any action brought under Section 21-302, the collector shall
be entitled to discovery regarding, but not limited to, the
following:
(1) the identity of all persons beneficially
interested in the contract, directly or indirectly,
including at least the following information: the names
and addresses of any natural persons; the place of
incorporation of any corporation and the names and
addresses of its shareholders, unless it is publicly held;
the names and addresses of all general and limited
partners of any partnership; the names and addresses of
all persons having an ownership interest in any entity
doing business under an assumed name and the county in
which the assumed business name is registered; and the
nature and extent of the interest in the contract of each

HB4537 Enrolled - 34 - LRB104 18570 RTM 32013 b
person identified;
(2) the time period during which the contract was
negotiated and agreed upon, from the date of the first
direct or indirect contact between any of the contracting
parties to the date of its execution;
(3) the name and address of each natural person who
took part in negotiating the contract and the identity and
relationship of the party that the person represented in
the negotiations; and
(4) the existence of an agreement for payment of
attorney's fees by or on behalf of each party.
Any information disclosed during discovery may be subject
to protective order as deemed appropriate by the court. The
terms of the contract shall not be used as evidence of value.
(d) No previous owner shall be entitled to an award of
surplus equity pursuant to this Section who was awarded a
refund of surplus equity on the same property from an auction
held under Section 22-40 or 21-90 or who previously petitioned
successfully for indemnity from the indemnity fund on the same
property under Section 21-305. Any amount awarded under this
Section shall be subject to an offset in an amount equal to the
amount recovered in any similar filing or cause of action
against the county.
(e) If the surplus equity fund does not have sufficient
funds to cover any surplus equity award ordered pursuant to
Section 21-302, the county shall fund the balance necessary to

HB4537 Enrolled - 35 - LRB104 18570 RTM 32013 b
satisfy the unpaid surplus equity award pursuant to Section
21-302 within 12 months after the date of the court order
awarding surplus equity.
(35 ILCS 200/21-305)
Sec. 21-305. Payments from Indemnity Fund.
(a) Any owner of property sold under any provision of this
Code who sustains loss or damage by reason of the issuance of a
tax deed under Section 21-445 or 22-40 and who is barred or is
in any way precluded from bringing an action for the recovery
of the property shall have the right to indemnity for the loss
or damage sustained, limited as follows:
(1) An owner who resided on property that contained 4
or less dwelling units on the last day of the period of
redemption and who is equitably entitled to compensation
for the loss or damage sustained has the right to
indemnity. An equitable indemnity award shall be limited
to the fair cash value of the property as of the date the
tax deed was issued less any mortgages or liens on the
property, and the award will not exceed $99,000. The Court
shall liberally construe this equitable entitlement
standard to provide compensation wherever, in the
discretion of the Court, the equities warrant the action.
An owner of a property that contained 4 or less
dwelling units who requests an award in excess of $99,000
must prove that the loss of his or her property was not

HB4537 Enrolled - 36 - LRB104 18570 RTM 32013 b
attributable to his or her own fault or negligence before
an award in excess of $99,000 will be granted.
(2) An owner who sustains the loss or damage of any
property occasioned by reason of the issuance of a tax
deed, without fault or negligence of his or her own, has
the right to indemnity limited to the fair cash value of
the property less any mortgages or liens on the property.
In determining the existence of fault or negligence, the
court shall consider whether the owner exercised ordinary
reasonable diligence under all of the relevant
circumstances.
(3) In determining the fair cash value of property
less any mortgages or liens on the property, the fair cash
value shall be reduced by the principal amount of all
taxes paid by the tax purchaser or his or her assignee
before the issuance of the tax deed, or if the tax
certificate was acquired pursuant to Section 21-90, the
fair cash value shall be reduced by the principal amount
of all taxes for the tax years included in the
certificate, plus the principal amount of subsequent,
forfeited, or sold taxes excluded from the payment or
redemption requirement of Section 22-40(a) when the county
or its agent is the tax deed petitioner.
(4) If an award made under paragraph (1) or (2) is
subject to a reduction by the amount of an outstanding
mortgage or lien on the property, other than the principal

HB4537 Enrolled - 37 - LRB104 18570 RTM 32013 b
amount of all taxes paid by the tax purchaser or his or her
assignee before the issuance of the tax deed and the
petitioner would be personally liable to the mortgagee or
lienholder for all or part of that reduction amount, the
court shall order an additional indemnity award to be paid
directly to the mortgagee or lienholder sufficient to
discharge the petitioner's personal liability. The court,
in its discretion, may order the joinder of the mortgagee
or lienholder as an additional party to the indemnity
action.
(b) Indemnity fund; subrogation.
(1) Any person claiming indemnity hereunder shall
petition the Court which ordered the tax deed to issue,
shall name the County Treasurer, as Trustee of the
indemnity fund, as defendant to the petition, and shall
ask that judgment be entered against the County Treasurer,
as Trustee, in the amount of the indemnity sought. The
provisions of the Civil Practice Law shall apply to
proceedings under the petition, except that neither the
petitioner nor County Treasurer shall be entitled to trial
by jury on the issues presented in the petition. The Court
shall liberally construe this Section to provide
compensation wherever in the discretion of the Court the
equities warrant such action.
(2) The County Treasurer, as Trustee of the indemnity
fund, shall be subrogated to all parties in whose favor

HB4537 Enrolled - 38 - LRB104 18570 RTM 32013 b
judgment may be rendered against him or her, and by third
party complaint may bring in as a defendant any person,
other than the tax deed grantee and its successors in
title, not a party to the action who is or may be liable to
him or her, as subrogee, for all or part of the
petitioner's claim against him or her.
(c) Any contract involving the proceeds of a judgment for
indemnity under this Section, between the tax deed grantee or
its successors in title and the indemnity petitioner or his or
her successors, shall be in writing. In any action brought
under Section 21-305, the Collector shall be entitled to
discovery regarding, but not limited to, the following:
(1) the identity of all persons beneficially
interested in the contract, directly or indirectly,
including at least the following information: the names
and addresses of any natural persons; the place of
incorporation of any corporation and the names and
addresses of its shareholders unless it is publicly held;
the names and addresses of all general and limited
partners of any partnership; the names and addresses of
all persons having an ownership interest in any entity
doing business under an assumed name, and the county in
which the assumed business name is registered; and the
nature and extent of the interest in the contract of each
person identified;
(2) the time period during which the contract was

HB4537 Enrolled - 39 - LRB104 18570 RTM 32013 b
negotiated and agreed upon, from the date of the first
direct or indirect contact between any of the contracting
parties to the date of its execution;
(3) the name and address of each natural person who
took part in negotiating the contract, and the identity
and relationship of the party that the person represented
in the negotiations; and
(4) the existence of an agreement for payment of
attorney's fees by or on behalf of each party.
Any information disclosed during discovery may be subject
to protective order as deemed appropriate by the court. The
terms of the contract shall not be used as evidence of value.
(d) A petition of indemnity under this Section must be
filed within 10 years after the date the tax deed was issued.
(e) No previous owner shall be entitled to an award of
indemnity pursuant to this Section 21-305 who was awarded a
refund of surplus equity from an auction held under Section
22-40 or 21-90 or who was previously awarded a refund from the
surplus equity fund under Section 21-302.
(Source: P.A. 97-557, eff. 7-1-12.)
(35 ILCS 200/21-310)
Sec. 21-310. Sales in error.
(a) When, upon application of the county collector, the
owner of the certificate of purchase, the holder of a 5% lien
issued pursuant to Section 21-240, or a municipality which

HB4537 Enrolled - 40 - LRB104 18570 RTM 32013 b
owns or has owned the property ordered sold, it appears to the
satisfaction of the court which ordered the property sold that
any of the following subsections are applicable, the court
shall declare the sale to be a sale in error:
(1) the property was not subject to taxation, or all
or any part of the lien of taxes sold has become null and
void pursuant to Section 21-95 or unenforceable pursuant
to subsection (c) of Section 18-250 or subsection (b) of
Section 22-40;
(2) the taxes or special assessments had been paid
prior to the sale of the property;
(3) there is a double assessment;
(4) the description is void for uncertainty;
(5) the assessor, chief county assessment officer,
board of review, board of appeals, or other county
official has made an error material to the tax certificate
at issue (other than an error of judgment as to the value
of any property), provided, however, that a sale in error
may not be declared upon application of the owner of the
certificate of purchase under this paragraph (5) if the
county collector provided notice in accordance with
Section 21-118 that the same property received a previous
sale in error on the same facts;
(5.5) the owner of the homestead property had tendered
timely and full payment to the county collector that the
owner reasonably believed was due and owing on the

HB4537 Enrolled - 41 - LRB104 18570 RTM 32013 b
homestead property, and the county collector did not apply
the payment to the homestead property; provided that this
provision applies only to homeowners, not their agents or
third-party payors;
(6) a voluntary or involuntary petition was filed by
or against the legal or beneficial owner of the property
requesting relief under the provisions of 11 U.S.C.
Chapter 7, 11, 12, or 13, and the bankruptcy case was open
on the date the collector's application for judgment was
filed pursuant to Section 21-150 or 21-155 or the date of
the tax sale;
(7) the property is owned by the United States, the
State of Illinois, a municipality, or a taxing district;
or
(8) the owner of the property is a reservist or
guardsperson who is granted an extension of his or her due
date under Sections 21-15, 21-20, and 21-25 of this Act.
(b) When, upon application of the owner of the certificate
of purchase only, it appears to the satisfaction of the court
which ordered the property sold that any of the following
subsections are applicable, the court shall declare the sale
to be a sale in error:
(1) A voluntary or involuntary petition under the
provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been
filed subsequent to the tax sale and prior to the issuance
of the tax deed, and the bankruptcy case was open on the

HB4537 Enrolled - 42 - LRB104 18570 RTM 32013 b
date the petition for a sale in error was filed.
(2) The improvements upon the property sold have been
substantially destroyed subsequent to the tax sale and
prior to the issuance of the tax deed; however, if the
court declares a sale in error under this paragraph (2),
the court may order the holder of the certificate of
purchase to assign the certificate to the county collector
if requested by the county collector. The county collector
may, upon request of the county, as trustee, or upon
request of a taxing district having an interest in the
taxes sold, further assign any certificate of purchase
received pursuant to this paragraph (2) to the county
acting as trustee for taxing districts pursuant to Section
21-90 of this Code or to the taxing district having an
interest in the taxes sold.
(3) There is an interest held by the United States in
the property sold which could not be extinguished by the
tax deed.
(4) The real property contains a hazardous substance,
hazardous waste, or underground storage tank that would
require cleanup or other removal under any federal, State,
or local law, ordinance, or regulation, only if the tax
purchaser purchased the property without actual knowledge
of the hazardous substance, hazardous waste, or
underground storage tank. The presence of a grease trap on
the property is not grounds for a sale in error under this

HB4537 Enrolled - 43 - LRB104 18570 RTM 32013 b
paragraph (4). This paragraph (4) applies only if the
owner of the certificate of purchase has made application
for a sale in error at any time before the issuance of a
tax deed. If the court declares a sale in error under this
paragraph (4), the court may order the holder of the
certificate of purchase to assign the certificate to the
county collector if requested by the county collector. The
county collector may, upon request of the county, as
trustee, or upon request of a taxing district having an
interest in the taxes sold, further assign any certificate
of purchase received pursuant to this paragraph (4) to the
county acting as trustee for taxing districts pursuant to
Section 21-90 of this Code or to the taxing district
having an interest in the taxes sold.
(5) The certificate of purchase was issued prior to
the effective date of this amendatory Act of the 104th
General Assembly, the certificate's redemption period has
expired, and the certificate has not been deeded,
redeemed, vacated, or voided under Section 22-85.
Whenever a court declares a sale in error under this
subsection (b), the State's attorney shall promptly notify the
county collector in writing.
(c) When the county collector discovers, prior to the
expiration of the period of redemption, that a tax sale should
not have occurred for one or more of the reasons set forth in
subdivision (a)(1), (a)(2), (a)(3), (a)(4), (a)(5.5), (a)(6),

HB4537 Enrolled - 44 - LRB104 18570 RTM 32013 b
(a)(7), or (a)(8) of this Section, the county collector shall
notify the last known owner of the tax certificate by
certified and regular mail, or other means reasonably
calculated to provide actual notice, that the county collector
intends to declare an administrative sale in error and of the
reasons therefor, including documentation sufficient to
establish the reason why the sale should not have occurred.
The owner of the certificate of purchase may object in writing
within 28 days after the date of the mailing by the county
collector. If an objection is filed, the county collector
shall not administratively declare a sale in error, but may
apply to the circuit court for a sale in error as provided in
subsection (a) of this Section. Thirty days following the
receipt of notice by the last known owner of the certificate of
purchase, or within a reasonable time thereafter, the county
collector shall make a written declaration, based upon clear
and convincing evidence, that the taxes were sold in error and
shall deliver a copy thereof to the county clerk within 30 days
after the date the declaration is made for entry in the tax
judgment, sale, redemption, and forfeiture record pursuant to
subsection (d) of this Section. The county collector shall
promptly notify the last known owner of the certificate of
purchase of the declaration by regular mail and shall, except
if the certificate was issued pursuant to a no-cash bid,
promptly pay the amount of the tax sale, together with
interest and costs as provided in Section 21-315, upon

HB4537 Enrolled - 45 - LRB104 18570 RTM 32013 b
surrender of the original certificate of purchase.
(c-5) 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, or its agent, if the county
collector agrees, prior to the issuance of a tax deed, that a
tax sale should not have occurred for one or more of the
reasons set forth in subdivision (a)(1), (a)(2), (a)(3),
(a)(4), (a)(5.5), (a)(6), (a)(7), (a)(8), or (b)(1) of this
Section, or, with the consent of the chief county assessment
officer, subdivision (a)(5), the county collector may declare
an administrative sale in error. Such declaration shall be a
written declaration, based on clear and convincing evidence,
that the taxes were sold in error and the county collector
shall deliver a copy thereto to the county clerk within 30 days
after the date the declaration is made for entry in the tax
judgment, sale, redemption, and forfeiture record.
(d) If a sale is declared to be a sale in error for any
reason set forth in Section 22-35, Section 22-50, or
subdivision (a)(5), (b)(2), or (b)(4) of this Section, the tax
certificate shall be forfeited to the county as trustee
pursuant to Section 21-90 of this Code, unless the county
collector informs the county and the county clerk in writing
that the tax certificate shall not be forfeited to the county
as trustee. The county clerk shall make entry in the tax
judgment, sale, redemption and forfeiture record, that the
property was erroneously sold and that the tax certificate is

HB4537 Enrolled - 46 - LRB104 18570 RTM 32013 b
forfeited to the county pursuant to Section 21-90, and the
county collector shall, on demand of the owner of the
certificate of purchase, refund the amount paid, except for
the nonrefundable $80 fee paid, pursuant to Section 21-295,
for each item purchased at the tax sale, pay any interest and
costs as may be ordered under Sections 21-315 through 21-335,
and cancel the certificate so far as it relates to the
property. The county collector shall deduct from the accounts
of the appropriate taxing bodies their pro rata amounts paid.
(e) Whenever the collector declares an administrative sale
in error under this Section, the collector must send a copy of
the declaration of the administrative sale in error, and
documentation sufficient to establish the reason why the sale
should not have occurred, to the government entity responsible
for maintaining assessment books and property record cards for
the subject property. That entity must review the
documentation sent by the collector, make a determination as
to whether an update to the assessment books or property
record cards is necessary to prevent a recurrence of the sale
in error, and update the assessment books or property record
cards as appropriate.
(f) Whenever a court declares a sale in error under this
Section, the State's attorney must send a copy of the
application and order declaring the sale in error to the
county collector, the county clerk, and the government entity
responsible for maintaining the assessment books and property

HB4537 Enrolled - 47 - LRB104 18570 RTM 32013 b
record cards for the subject property. The collector, the
county clerk, and the other government entity must each review
the application and order sent by the State's attorney and
make a determination as to whether an update to its respective
records is necessary to prevent a recurrence of the sale in
error, and update its records as appropriate.
The changes made to this Section by this amendatory Act of
the 103rd General Assembly apply to matters concerning tax
certificates issued on or after the effective date of this
amendatory Act of the 103rd General Assembly.
(Source: P.A. 103-555, eff. 1-1-24.)
(35 ILCS 200/21-350)
Sec. 21-350. Period of redemption. Property sold at a tax
sale under this Code may be redeemed at any time before the
expiration of 3 2.5 years from the date of sale, except that:
(a) If on the date of sale the property is vacant
non-farm property or property containing an improvement
consisting of a structure or structures with 7 or more
residential units or that is commercial or industrial
property, it may be redeemed at any time before the
expiration of 1 year from the date of the tax sale.
(b) (Blank).
(c) (Blank). If the period of redemption has been
extended by the certificate holder as provided in Section
21-385 or Section 22-5, the property may be redeemed on or

HB4537 Enrolled - 48 - LRB104 18570 RTM 32013 b
before the extended redemption date. The changes made to
this Section by this amendatory Act of the 103rd General
Assembly apply to matters concerning tax certificates
issued on or after January 1, 2024.
The changes made to this Section by Public Act 103-555
apply to matters concerning tax certificates issued on or
after January 1, 2024. The changes made to this Section by this
amendatory Act of the 104th General Assembly apply to matters
concerning tax certificates issued on or after the effective
date of this amendatory Act of the 104th General Assembly.
(Source: P.A. 103-555, eff. 1-1-24.)
(35 ILCS 200/22-5)
Sec. 22-5. Notice of sale and redemption rights. In order
to be entitled to an order for a judicial tax deed auction and
a tax deed, within 4 months and 15 days after any tax sale held
under this Code, the purchaser or his or her assignee, and the
county for all tax liens or certificates it acquires pursuant
to Section 21-90 of this Code forfeited certificates from the
annual sale, shall deliver to the county clerk a notice to be
given to the party in whose name the taxes are last assessed as
shown by the most recent tax collector's warrant books, in at
least 10 point type in the following form completely filled
in:
TAKE NOTICE
County of ...........................................

HB4537 Enrolled - 49 - LRB104 18570 RTM 32013 b
Date Premises Sold or Forfeited .....................
Certificate No. .....................................
Sold for General Taxes of (year) ....................
Sold for Special Assessment of (Municipality)
and special assessment number .......................
Warrant No. ............... Inst. No. .................
THIS PROPERTY HAS BEEN SOLD AT A TAX SALE FOR
DELINQUENT TAXES
Property Address (as identified on the most recent tax bill,
if available) ....
Legal Description or Property Index No. ..........
..........
..............................
This notice is to advise you that if you do not redeem by
paying your tax debt before the deadline, a petition may be
filed in court that for a tax deed which will transfer title
and the right to possession of the above-referenced property
("Property"). If you are a homeowner, this may eventually
result in eviction from your home if redemption is not made on
or before the redemption deadline.
Your right to redeem will expire on ..........
To request determine the redemption deadline and the total
amount you must pay to redeem the sold taxes, you must
immediately contact the County Clerk at the address, phone
number, or email address below. Check with the County Clerk
for the exact amount you owe before redeeming. Payment must be

HB4537 Enrolled - 50 - LRB104 18570 RTM 32013 b
made by certified check, cashier's check, money order, or in
cash to the County Clerk.
YOU ARE URGED TO REDEEM IMMEDIATELY TO
PREVENT LOSS OF PROPERTY AND ADDITIONAL COSTS
The longer you wait, the more expensive it will be to
redeem and prevent the loss of your property. Interest will
continue to accrue on the total amount owed until the property
is redeemed, and you may owe additional attorney or filing
fees if the certificate holder chooses to pursue an order for a
tax deed auction to compel the sale or transfer of the deed to
the property.
Property sold under the Property Tax Code may be redeemed
by any owner or person holding an interest in the Property at
any time before the following deadlines (based on property
classification as of the Date of Sale):
You must redeem your taxes within one year of the Date of
Sale for the following classifications:
(1) vacant non-farm property;
(2) property containing an improvement consisting of a
structure or structures with 7 or more residential units;
and
(3) commercial or industrial property.
You must redeem your taxes within 2 1/2 years of the Date
of Sale for the following classifications:
(1) all residential property with less than 6 units;
and

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(2) all other property not covered by the 1-year
redemption period outlined above.
Redemption deadlines may have been extended by the
certificate holder or pursuant to Illinois law.
To confirm the amount you will need to redeem redemption
deadline, you must contact the County Clerk at the address,
telephone number, or email address below. Redemption can be
made at any time on or before .... by applying to the County
Clerk of .... County, Illinois at the Office of the County
Clerk in ...., Illinois. The address, telephone number, and
email address for the County Clerk is as follows:
ADDRESS:............................
TELEPHONE AND/OR EMAIL ADDRESS:..........................
For further information about the redemption deadline,
redemption amount, or payment process, please contact the
County Clerk.
Contact the U.S. Department of Housing and Urban
Development (HUD) to find local housing counselors in your
area.
In counties with 3,000,000 or more inhabitants, the
redemption notice shall contain a provision in Spanish,
Polish, and Mandarin Chinese, stating that the redemption
notice affects important legal rights and should be translated
immediately. In counties with fewer than 3,000,000

HB4537 Enrolled - 52 - LRB104 18570 RTM 32013 b
inhabitants, the redemption notice may include a notice in one
or more foreign languages stating that the redemption notice
affects important legal rights and should be translated
immediately.
Within 10 days after receipt of said notice, the county
clerk shall mail to the addresses supplied by the purchaser or
assignee, by registered or certified mail, copies of said
notice to the party in whose name the taxes are last assessed
as shown by the most recent tax collector's warrant books.
With the exception of a county or taxing district acquiring
certificates pursuant to Section 21-90 and 21-260, all
purchasers or assignees shall pay to the clerk postage plus
the sum of $10. The clerk shall write or stamp the date of
receiving the notices upon the copies of the notices, and
retain one copy.
All With the exception of forfeited tax liens or
certificates held by the county pursuant to Section 21-90, all
redemption periods shall begin on the date of the tax sale. For
forfeited tax liens or certificates held by the county
pursuant to Section 21-90, the county may cure any defect in a
notice, or failure to send a notice as required by this
Section, by delivering to the county clerk a notice to be given
to the party in whose name the taxes are last assessed as shown
by the most recent tax collector's warrant books. The
redemption period begins on the date the county delivered the
corrected notice to the clerk, if such extension is otherwise

HB4537 Enrolled - 53 - LRB104 18570 RTM 32013 b
permitted by law.
The changes to this Section made by this amendatory Act of
the 97th General Assembly apply only to tax sales that occur on
or after the effective date of this amendatory Act of the 97th
General Assembly.
The changes made to this Section by this amendatory Act of
the 103rd General Assembly apply to matters concerning tax
certificates issued on or after the effective date of this
amendatory Act of the 103rd General Assembly.
(Source: P.A. 102-815, eff. 5-13-22; 103-555, eff. 1-1-24.)
(35 ILCS 200/22-10)
Sec. 22-10. Notice of expiration of period of redemption.
A purchaser or assignee shall not be entitled to request an
order for a judicial tax deed auction and a tax deed to the
property sold at an annual tax sale unless, not less than 3
months nor more than 6 months prior to the expiration of the
period of redemption, he or she gives notice of the sale and
the date of expiration of the period of redemption to the
owners, occupants, the municipality in which the subject
property lies or county if the property lies outside municipal
corporate boundaries, and interested parties interested in the
property, including any mortgagee of record, as provided
below. For counties or taxing districts holding certificates
pursuant to Section 21-90, the date of expiration of the
period of redemption shall be designated by the county or

HB4537 Enrolled - 54 - LRB104 18570 RTM 32013 b
taxing district in its petition for tax deed and identified in
the notice below, which shall be filed with the county clerk.
The Notice to be given to the parties shall be in at least
10-point type in the following form completely filled in:
TAX DEED NO. .................... FILED ....................
TAKE NOTICE
County of ...........................................
Date Premises Sold or Forfeited .....................
Certificate No. .....................................
Sold or Forfeited for General Taxes of (year) .......
Sold for Special Assessment of (Municipality)
and special assessment number .......................
Warrant No. ................ Inst. No. .................
THIS PROPERTY HAS BEEN SOLD AT A TAX SALE FOR
DELINQUENT TAXES
Property Address (as identified on the most recent tax bill,
if available) ....
Legal Description or Property Index No. ..........
..........
..............................
This notice is to advise you that the above property has
been sold for delinquent taxes at a tax sale and that the
period of redemption from the sale will expire on ......
......
Check with the county clerk as to the exact amount you owe
before redeeming.

HB4537 Enrolled - 55 - LRB104 18570 RTM 32013 b
This notice is also to advise you that a petition has been
filed in the Circuit Court seeking an order for judicial tax
deed auction and for a tax deed which will transfer title and
the right to possession of this property if redemption is not
made on or before .......................................
If you are a homeowner, this may eventually result in
eviction from your home. This matter is set for hearing in the
Circuit Court of this county in ...., Illinois on .....
You may be present at this hearing but your right to redeem
will already have expired at that time.
You may respond to the petition or go to the hearing to
speak to the court. But if you do not pay the overdue taxes by
the hearing and if the court determines that all the rules were
followed, you will lose your right to pay and keep the
property. The property will then be offered at a public
auction. If you are the owner, you may get any extra money left
after the taxes and fees are paid. If there is extra money, you
will get a notice telling you how to claim it.
YOU ARE URGED TO REDEEM IMMEDIATELY
TO PREVENT LOSS OF PROPERTY AND ADDITIONAL COSTS
Redemption can be made at any time on or before .... by
applying to the County Clerk of ...., County, Illinois at the
Office of the County Clerk in ...., Illinois.
For further information contact the County Clerk
ADDRESS:....................
TELEPHONE AND/OR EMAIL ADDRESS:..................

HB4537 Enrolled - 56 - LRB104 18570 RTM 32013 b
..........................
Purchaser or Assignee.
Dated (insert date).
Contact the United States Department of Housing and Urban
Development (HUD) to find local housing counselors.
In counties with 3,000,000 or more inhabitants, the notice
shall contain a provision in the Spanish, Polish, and Mandarin
Chinese, stating that the notice affects important legal
rights and should be translated immediately. Parcels that are
either contiguous or have common ownership may be combined in
a single notice prepared pursuant to Sections 22-10 and 22-25.
In counties with 3,000,000 or more inhabitants, the notice
shall also state the address, room number, and time at which
the matter is set for hearing. In counties with fewer than
3,000,000 inhabitants, the notice may include a notice in one
or more foreign languages, stating that the notice affects
important legal rights and should be translated immediately.
The changes to this Section made by Public Act 97-557
apply only to matters in which a petition for tax deed is filed
on or after July 1, 2012 (the effective date of Public Act
97-557).
The changes to this Section made by Public Act 102-1003
apply to matters in which a petition for tax deed is filed on
or after May 27, 2022 (the effective date of Public Act

HB4537 Enrolled - 57 - LRB104 18570 RTM 32013 b
102-1003). Failure of any party or any public official to
comply with the changes made to this Section by Public Act
102-528 does not invalidate any tax deed issued prior to May
27, 2022 (the effective date of Public Act 102-1003).
The changes made to this Section by this amendatory Act of
the 103rd General Assembly apply to matters concerning tax
certificates issued on or after the effective date of this
amendatory Act of the 103rd General Assembly.
(Source: P.A. 102-528, eff. 1-1-22; 102-813, eff. 5-13-22;
102-1003, eff. 5-27-22; 103-154, eff. 6-30-23; 103-555, eff.
1-1-24.)
(35 ILCS 200/22-40)
Sec. 22-40. Issuance of order authorizing judicial tax
deed auction, confirmation and order for tax deed; possession.
(a) To obtain an order authorizing a judicial tax deed
auction and for issuance of tax deed, the petitioner must
provide sufficient evidence that:
(1) the redemption period has expired and the property
has not been redeemed;
(2) all taxes and special assessments which became due
and payable subsequent to the sale have been paid, unless
the county or its agent, as trustee pursuant to Section
21-90, is the petitioner;
(3) all forfeitures and sales which occur subsequent
to the sale are paid or redeemed, unless the county or its

HB4537 Enrolled - 58 - LRB104 18570 RTM 32013 b
agent, as trustee pursuant to Section 21-90, is the
petitioner;
(4) the notices required by law have been given, and
all advancements of public funds under the police power
made by a county, city, village, or town under Section
22-35 have been paid; and
(5) the petitioner has complied with all the
provisions of law entitling him or her to a deed.
Upon receipt of sufficient evidence of the requirements
under this subsection (a), the court shall find that the
petitioner complied with those requirements and shall enter an
order authorizing a judicial tax deed auction or an order
authorizing the issuance of a tax deed to a county trustee
pursuant to Section 21-90, subject to the requirements of this
Section, or subject to the requirements in Section 21-90
directing the county clerk, on the production of the tax
certificate and a certified copy of the order, to issue to the
purchaser or its assignee a tax deed. The court shall insist on
strict compliance with Sections Section 22-10 through 22-25.
Prior to the entry of an order under this Section directing the
issuance of a tax deed, the petitioner shall furnish the court
with a report of proceedings of the evidence received on the
application for tax deed. The petitioner shall also furnish to
the court a statement of redemption from the county clerk
showing the total taxes, penalties, and costs that were
required to be paid to redeem the tax sale as specified in the

HB4537 Enrolled - 59 - LRB104 18570 RTM 32013 b
notice required under Section 22-10. The petitioner for tax
deed must file a statement of, if applicable, (i) all taxes it
has paid or redeemed for the property, (ii) the costs paid for
court reporter and transcript services in counties of
3,000,000 or more inhabitants, or in counties with less than
3,000,000 inhabitants, a submission of a report of proceedings
to the court, (iii) the fees paid to the clerk for the estimate
of redemption, (iv) all payments made for municipal
advancements required by Section 22-35, and (v) costs incurred
pursuant to subsection (c) of Section 21-90. The total of the
amount shown on the statement of redemption plus items (i)
through (v) above, or portion thereof, plus a fee not to exceed
50% of the then-allowable foreclosure attorney fees for
Illinois as published by Fannie Mae, plus the cost of
publication of the judicial tax deed auction shall be
identified as the tax deed judgment amount. The tax deed
judgment amount shall accrue interest at 0.75% per month, or
portion thereof, from the date of the judgment until the date
of judicial tax deed auction. If the judicial tax deed auction
is not concluded within 120 days after the date of the
judgment, the judgment shall accrue interest after the 120-day
period only if any delay in concluding the auction is the
result of legal action taken by the owner or other interested
party before issuance of the tax deed. The order for judicial
tax deed auction shall include such terms and conditions of
the auction as specified by the court and the report of

HB4537 Enrolled - 60 - LRB104 18570 RTM 32013 b
proceedings shall be filed and made a part of the court record.
(b) Except as provided in subsection (e) of this Section,
if taxes for years prior to the year or years sold are or
become delinquent subsequent to the date of sale, the court
shall find that the lien of those delinquent taxes has been or
will be merged into the tax deed grantee's title if the court
determines that the tax deed grantee or any prior holder of the
certificate of purchase, or any person or entity under common
ownership or control with any such grantee or prior holder of
the certificate of purchase, was at no time the holder of any
certificate of purchase for the years sought to be merged. If
delinquent taxes are merged into the tax deed pursuant to this
subsection, the court shall enter an order declaring which
specific taxes have been or will be merged into the tax deed
title and directing the county treasurer and county clerk to
reflect that declaration in the warrant and judgment records;
provided, that no such order shall be effective until a tax
deed has been issued and timely recorded. Nothing contained in
this Section shall relieve any owner liable for delinquent
property taxes under this Code from the payment of the taxes
that have been merged into the title upon issuance of the tax
deed.
(c) The county clerk is entitled to a fee of $10 in
counties of 3,000,000 or more inhabitants and $5 in counties
with less than 3,000,000 inhabitants for the issuance of the
tax deed, with the exception of deeds issued to the county

HB4537 Enrolled - 61 - LRB104 18570 RTM 32013 b
pursuant to its authority under Section 21-90. The clerk may
not include in a tax deed more than one property as listed,
assessed and sold in one description, except in cases where
several properties are owned by one person. The fee paid to the
county clerk for the issuance of the tax deed shall be
accompanied by a $1,000 surplus equity fund fee in counties of
3,000,000 or more inhabitants and a $500 surplus equity fund
fee in counties with less than 3,000,000 inhabitants, with the
exception of deeds issued to the county pursuant to its
authority under Section 21-90. All fees received under this
subsection shall be paid by the county clerk to the county
treasurer of the county in which the land is situated for the
purpose of funding the county's surplus equity fund
established under Section 21-296. The surplus equity fund fee
shall not be imposed once all claims on the county's surplus
equity fund have been paid, as determined by the county
treasurer as trustee of the fund.
Upon application, the court shall enter an order to place
the tax deed grantee or the grantee's successor in interest in
possession of the property and may enter orders and grant
relief as may be necessary or desirable to maintain the
grantee or the grantee's successor in interest in possession.
(d) The court shall retain jurisdiction to enter orders
pursuant to subsections (b) and (c) of this Section. Public
Act 92-223 and Public Act 95-477 shall be construed as being
declarative of existing law and not as a new enactment.

HB4537 Enrolled - 62 - LRB104 18570 RTM 32013 b
(e) Prior to the issuance of any order for judicial tax
deed auction under this Section, the petitioner must redeem
all taxes and special assessments on the property that are
delinquent after the date of its tax sale subject to a pending
tax petition filed by a county or its assignee pursuant to
Section 21-90.
(e-5) Following the expiration of the period of
redemption, the petitioner's payment of (i) any subsequent tax
and special assessment and (ii) any redemption of any sale of
subsequent taxes or forfeiture shall be accompanied by a
surplus equity fund fee of 10% of the principal taxes and
interest paid by the petitioner under this section. All fees
received under this subsection shall be paid by the collector
and county clerk to the county treasurer of the county in which
the land is situated for the purpose of funding the county's
surplus equity fund established by Section 21-296. Fees
incurred under this subsection are not refundable and they
shall not be posted to the subject tax sale pursuant to Section
21-355.
(f) If, for any reason, a purchaser fails to obtain an
order for judicial tax deed auction or for tax deed within the
required time period and no sale in error was granted or
redemption paid, then the certificate shall be forfeited to
the county, as trustee, pursuant to Section 21-90.
(g) Except as provided in Section 21-90, upon entry of an
order requiring a judicial tax deed auction under subsection

HB4537 Enrolled - 63 - LRB104 18570 RTM 32013 b
(a) of this Section, the property shall be offered for sale by
public auction within 120 days after date of the order and sold
to the highest bidder at such an auction in accordance with the
Section 22-42 and subject to additional requirements set by
the court's order.
(h) The changes made to this Section by this amendatory
Act of the 104th General Assembly apply to matters concerning
tax certificates issued on or after the effective date of this
amendatory Act of the 104th General Assembly.
(Source: P.A. 103-555, eff. 1-1-24; 104-417, eff. 8-15-25.)
(35 ILCS 200/22-42 new)
Sec. 22-42. Judicial tax deed auction and procedures.
(a) Notice of tax deed auction. The sheriff, or duly
appointed private selling officer, shall give notice of the
auction with the following information:
(1) the Property Identification Number and Address
listed on the most recent tax bill;
(2) the time and place of the auction including:
whether the auction will take place online, in person, or
both; and the website where the online bidding may take
place, if applicable;
(3) the terms of the auction; and
(4) the amount of the tax deed judgment amount
provided in Section 22-40.
In counties with 3,000,000 or more inhabitants, the Notice

HB4537 Enrolled - 64 - LRB104 18570 RTM 32013 b
of Tax Deed Auction shall be in clear and concise language,
together with a notice in Spanish, Polish, and Mandarin
Chinese, stating that the notice affects important legal
rights and should be translated immediately. In counties with
fewer than 3,000,000 inhabitants, the Notice of Tax Deed
Auction shall be in clear and concise language, and may
include a notice in one or more foreign languages, stating
that the notice of tax deed auction affects important legal
rights and should be translated immediately. The Notice of Tax
Deed Auction shall be mailed via first class mail to all
interested parties, and via first class mail and certified
mail to the owner of the property, at the address at which
service of the Section 22-10 Take Notice was attempted and to
any parties who have appeared in the proceeding. The notice
shall include a sworn certificate of service signed by the
party sending the notice attesting to the fact that the notice
of auction was placed in the mail at least 10 calendar days
prior to the date of the auction.
The Notice of Tax Deed Auction shall be published at least
3 consecutive calendar weeks (Sunday through Saturday), once
in each week, the first such notice to be published not more
than 45 days prior to the auction, the last such notice to be
published not less than 7 days prior to the auction. If the
property is located in a municipality in a county with less
than 3,000,000 inhabitants, the purchaser or his or her
assignee shall also publish a notice as to the owner or

HB4537 Enrolled - 65 - LRB104 18570 RTM 32013 b
interested party, in some newspaper published in the
municipality, and such other publications as may be further
ordered by the court. If the petitioner cannot identify a
newspaper published in the municipality, or if the property is
located in a county with 3,000,000 or more inhabitants, the
notice shall be published in a newspaper published within the
county, and such other publications as may be further ordered
by the court. If no newspaper is published in the county, then
the notice shall be published in the newspaper that is
published nearest the county seat of the county in which the
property is located and such other publications as may be
further ordered by the court. The publication shall include
all information included in the notice sent pursuant to this
Section.
(b) Minimum bid. The selling officer shall start all
bidding with a minimum bid equal to (1) the tax deed judgment
amount plus interest at the rate of 0.75% per month, or portion
thereof, for each month since the date of judgment, except as
provided in Section 22-40, (2) the cost for the publication of
the judicial sale required in this Section, and (3) the costs
of the selling officer. The selling officer shall proceed to a
public tax deed auction, offer the real estate for sale, and
sell the real estate to the highest bidder. If no bidder is
willing to pay the minimum bid, the petitioner shall be the
winning bidder and entitled to a tax deed, and it shall be
conclusively presumed that there is no surplus equity in the

HB4537 Enrolled - 66 - LRB104 18570 RTM 32013 b
property.
(c) Credit bid for petitioner. At the auction under this
Section, the person conducting the auction shall enter a bid
in favor of the petitioner in the amount of the minimum bid set
forth above. Nothing in this Section shall be construed to
prevent the petitioner from bidding at the public auction.
However, if the petitioner is the winning bidder, the holder
must pay cash for the difference between the winning bid and
the minimum bid, plus any applicable costs or fees that may be
attached to the winning bid.
(d) Receipt upon judicial tax deed auction. Upon and at
the conclusion of the judicial tax deed auction, the person
conducting the auction shall give to the purchaser a receipt
of sale. The receipt shall describe the real estate purchased
and shall show the amount bid, the total amount paid to date,
and the amount still to be paid therefor. An additional
receipt shall be given at the time of each subsequent payment.
Any purchaser who fails to complete the sale for failure to
make full payment shall forfeit to the county surplus equity
fund any deposit already made, and the court shall order a new
auction of the property.
(e) Certificate of tax deed auction. Upon payment in full
of the amount bid, the sheriff or duly appointed selling
officer conducting the sale shall issue, in duplicate, and
give to the purchaser a certificate of judicial tax deed
auction. The certificate of judicial tax deed auction shall be

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in a recordable form, describe the real estate purchased,
indicate the date and place of sale and show the amount paid
therefor. The certificate of tax deed sale shall further
indicate that it is subject to confirmation by the court. The
certificate of sale shall be freely assignable by endorsement
thereon.
(f) Deposit of surplus funds. To the extent that the
winning bid exceeds the minimum bid, upon the expiration of 30
days following confirmation of the sale, the selling officer
shall deposit the surplus funds with the treasurer of the
county in which the subject property lies and provide the
treasurer with the parties and mailing addresses to which all
Take Notices were sent pursuant to Section 22-10. The
treasurer shall send a notice to all parties sent the Section
22-10 Take Notice, stating that the owner at the time of the
sale is entitled to a distribution of surplus proceeds and may
file a claim to recover the surplus with the treasurer of the
county.
(g) Confirmation of sale; Order for issuance of tax deed.
(1) The sheriff or selling officer conducting the sale
shall promptly make a report to the court that issued the
order authorizing the judicial tax deed auction, which
report shall include a copy of all receipts and, if any,
certificate of judicial tax deed sale.
(2) Upon motion and notice in accordance with court
rules applicable to motions generally, which motion shall

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not be made prior to sale, the court shall conduct a
hearing to confirm the sale. Unless the court finds that a
notice required in this Section was not issued or the sale
was not conducted in accordance with the order for
judicial tax deed auction, the court shall enter an order
(a) confirming the judicial tax deed auction sale, (b)
directing the county clerk to issue a tax deed in the name
of the holder of the certificate of judicial tax deed
auction sale once presented with a certified copy of the
confirmation order and original certificate of judicial
tax deed auction sale, and (c) directing the selling
officer to pay to the holder of the tax certificate the
amount of the credit bid upon surrender of the tax
certificate, and to pay the selling officer its fees. The
order for issuance of tax deed shall contain the name,
address, and telephone number of the holder of the
certificate of judicial tax deed auction sale for the
clerk to confirm the identity of the tax deed grantee.
(3) Unless the tax certificate was forfeited to the
county in the manner described in Section 21-225 of this
Code, if the county is the holder of the tax certificate
for property sold at a judicial tax deed auction in
accordance with this Section, any proceeds of any such
sale shall be distributed to the taxing districts in
proportion to their respective interests therein.
Notwithstanding the preceding, any distribution to the

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taxing districts shall be reduced by the following: all
costs incurred by either the county, the court, or the
selling officer associated with the sale of the property.
Any surplus amount to be held by the county treasurer and
distributed to former owners in accordance with paragraph
(5) of this Section shall be excluded from distributions
to taxing districts.
(4) If any tax deed auction sale fails to comply with
the requirements in this Section, any party may, by motion
supported by affidavit made prior to confirmation of such
sale, request that the court which entered the judgment
set aside the judicial tax deed auction sale. Any such
party shall guarantee or secure by bond a bid equal to the
successful bid at the judicial tax deed auction. No
guarantee or bond shall be required if the property is
residential and the party seeking to set aside the sale is
the owner-occupant of the property at the time the motion
is filed. If the court denies confirmation of the judicial
tax deed auction sale, it shall order a new judicial tax
deed auction. Any subsequent auction is subject to the
same notice requirement as the original auction.
(5) No sale under this Section shall be held invalid
or be set aside because of any immaterial or insignificant
defect in the notice thereof or in the publication of the
same, or in the proceedings of the officer conducting the
sale.

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(h) Notice of surplus proceeds. Within 60 days following
the deposit of surplus funds with the treasurer of the county,
the treasurer shall send notice to all parties to which the
Section 22-10 Take Notice was sent, stating that the owner or
owners of the property at the time of the sale may submit a
claim for the surplus funds to the county treasurer or the
circuit court within 3 years of the date on the notice.
(i) Upon receipt of a claim for surplus proceeds, the
county treasurer, being satisfied of the facts in the case,
shall distribute the surplus proceeds to the proper claimant.
When the county treasurer is unable to determine the proper
claimant, the county treasurer shall file a motion with the
circuit court hearing the underlying tax case, requesting that
the court determine whether an interested party is the owner
of record entitled to a disbursement of surplus proceeds.
Within 30 days following the filing of the motion, the court
hearing the underlying tax case shall set a hearing to
determine whether an interested party is the owner of record
entitled to a disbursement of surplus proceeds. All interested
parties in the underlying case shall be notified by the county
treasurer. Any party claiming to have an ownership interest in
the parcel at the time of the issuance of tax deed may present
evidence of ownership and request a disbursement of any or all
surplus proceeds. The court shall issue an order directing the
treasurer to disburse a specific amount of surplus proceeds to
specific parties, with sufficient personally identifiable

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information to accurately identify the parties entitled to
disbursement.
(j) Upon filing of a motion by a party claiming to be the
owner of the property at the time of sale, within 30 days
following the filing of the motion, the court hearing the
underlying tax case shall set a hearing to determine whether
an interested party is the owner entitled to a disbursement of
surplus proceeds. All interested parties in the underlying
case shall be notified by the movant. Any party claiming to be
the owner of the property at the time of sale may present
evidence of ownership and request a disbursement of any or all
surplus proceeds. The court shall issue an order directing the
treasurer to disburse a specific amount of surplus proceeds to
specific parties, with sufficient personally identifiable
information to accurately identify the parties entitled to
disbursement.
(k) Surplus funds that have not been claimed within 3
years following the date on the county treasurer's notice in
accordance with subsection (h) of Section 22-42 shall be
disposed of pursuant to the Revised Uniform Unclaimed Property
Act.
(l) Interest earned on surplus proceeds while held by the
county treasurer shall belong to the lawful claimant and shall
be paid with the principal amount of the surplus proceeds.
(35 ILCS 200/22-65)

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Sec. 22-65. Form of deed. A tax deed executed by the county
clerk under the official seal of the county shall be recorded
in the same manner as other conveyances of property, and vests
in the grantee, his or her heirs and assigns, the title of the
property therein described without further acknowledgment or
evidence of the conveyance. Tax Deeds issued under this
Section shall not require a municipal transfer stamp, or be
subject to any municipal real estate transfer taxes,
requirements, or certifications prior to recording. The
conveyance shall be substantially in the following form:
State of Illinois)
) ss.
County of .......)
At a tax deed auction public sale of property for the
nonpayment of taxes, held in the county above stated, on
(insert date), the following described property was sold:
(here place description of property conveyed). The property
not having been redeemed from the sale, and it appearing that
the holder of the certificate of purchase of the property has
complied with the laws of the State of Illinois necessary to
entitle (insert him, her or them) to a deed of the property: I
...., county clerk of the county of ...., in consideration of
the property and by virtue of the statutes of the State of
Illinois in such cases provided, grant and convey to ...., his
or her heirs and assigns forever, the property described
above.

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Dated (insert date).
Signature of .................. County Clerk
Seal of County of ...., Illinois
(Source: P.A. 91-357, eff. 7-29-99.)
Section 10. The Mobile Home Local Services Tax Enforcement
Act is amended by changing Section 255 as follows:
(35 ILCS 516/255)
Sec. 255. Sales in error.
(a) When, upon application of the county collector, the
owner of the certificate of purchase, or a municipality that
owns or has owned the mobile home ordered sold, it appears to
the satisfaction of the court that ordered the mobile home
sold that any of the following subsections are applicable, the
court shall declare the sale to be a sale in error:
(1) the mobile home was not subject to taxation,
(1.5) the mobile home has been moved to a different
location,
(2) the taxes had been paid prior to the sale of the
mobile home,
(3) there is a double computation of the tax,
(4) the description is void for uncertainty,
(5) the assessor, chief county assessment officer,
board of review, board of appeals, or other county
official has made an error (other than an error of

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judgment as to the value of any mobile home),
(5.5) the owner of the mobile home had tendered timely
and full payment to the county collector that the owner
reasonably believed was due and owing on the mobile home,
and the county collector did not apply the payment to the
mobile home; provided that this provision applies only to
mobile home owners, not their agents or third-party
payors,
(6) prior to the tax sale a voluntary or involuntary
petition has been filed by or against the legal or
beneficial owner of the mobile home requesting relief
under the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13,
or
(7) the mobile home is owned by the United States, the
State of Illinois, a municipality, or a taxing district.
(b) When, upon application of the owner of the certificate
of purchase only, it appears to the satisfaction of the court
that ordered the mobile home sold that any of the following
subsections are applicable, the court shall declare the sale
to be a sale in error:
(1) A voluntary or involuntary petition under the
provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been
filed subsequent to the tax sale and prior to the issuance
of the tax certificate of title.
(2) The mobile home sold has been substantially
destroyed or rendered uninhabitable or otherwise unfit for

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

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redemption, and forfeiture record pursuant to subsection (d)
of this Section. The county collector shall promptly notify
the last known owner of the certificate of purchase of the
declaration by regular mail and shall promptly pay the amount
of the tax sale, together with interest and costs as provided
in Sections 260 through 280, upon surrender of the original
certificate of purchase.
(d) 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, or its agent, if the county
collector agrees, prior to the issuance of a tax certificate
of sale, that a tax sale should not have occurred for one or
more of the reasons set forth in subdivision (a)(1), (a)(2),
(a)(3), (a)(4), (a)(5.5), (a)(6), (a)(7), or (b)(1) of this
Section, or, with the consent of the chief county assessment
officer, subdivisions (a)(1.5), (a)(5), the county collector
may declare an administrative sale in error. Such declaration
shall be a written declaration, based on clear and convincing
evidence, that the taxes were sold in error and the county
collector shall deliver a copy thereto to the county clerk
within 30 days after the date the declaration is made for entry
in the tax judgment, sale, redemption, and forfeiture record.
If a sale is declared to be a sale in error, the county clerk
shall make entry in the tax judgment, sale, redemption and
forfeiture record, that the mobile home was erroneously sold,
and the county collector shall, on demand of the owner of the

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certificate of purchase, refund the amount paid, pay any
interest and costs as may be ordered under Sections 260
through 280, and cancel the certificate so far as it relates to
the mobile home. The county collector shall deduct from the
accounts of the appropriate taxing bodies their pro rata
amounts paid.
(Source: P.A. 98-949, eff. 8-15-14.)
Section 15. The Mortgage Rescue Fraud Act is amended by
changing Sections 5 and 30 as follows:
(765 ILCS 940/5)
Sec. 5. Definitions. As used in this Act:
"Distressed property" means residential real property
consisting of one to 6 family dwelling units that is in
foreclosure or at risk of loss due to nonpayment of taxes, or
whose owner is more than 30 days delinquent on any loan that is
secured by the property.
"Distressed property consultant" means any person who,
directly or indirectly, for compensation from the owner, makes
any solicitation, representation, or offer to perform or who,
for compensation from the owner, performs any service that the
person represents will in any manner do any of the following:
(1) stop or postpone the foreclosure sale or stop or
postpone the loss of the home due to nonpayment of taxes;
(2) obtain any forbearance from any beneficiary or

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mortgagee, or relief with respect to a tax sale of the
property;
(3) assist the owner to exercise any right of
reinstatement or right of redemption;
(4) obtain any extension of the period within which
the owner may reinstate the owner's rights with respect to
the property;
(5) obtain any waiver of an acceleration clause
contained in any promissory note or contract secured by a
mortgage on a distressed property or contained in the
mortgage;
(6) assist the owner in foreclosure, loan default, or
post-tax sale redemption period to obtain a loan or
advance of funds;
(7) avoid or ameliorate the impairment of the owner's
credit resulting from the recording of a notice of default
or the conduct of a foreclosure sale or tax sale; or
(8) save the owner's residence from foreclosure or
save the owner from loss of home due to nonpayment of
taxes.
A "distressed property consultant" does not include any of
the following:
(1) a person or the person's authorized agent acting
under the express authority or written approval of the
Department of Housing and Urban Development;
(2) a person who holds or is owed an obligation

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secured by a lien on any distressed property, or a person
acting under the express authorization or written approval
of such person, when the person performs services in
connection with the obligation or lien, if the obligation
or lien did not arise as the result of or as part of a
proposed distressed property conveyance;
(3) banks, savings banks, savings and loan
associations, credit unions, and insurance companies
organized, chartered, or holding a certificate of
authority to do business under the laws of this State or
any other state or under the laws of the United States;
(4) attorneys licensed in Illinois engaged in the
practice of law;
(5) a Department of Housing and Urban Development
approved mortgagee and any subsidiary or affiliate of
these persons or entities, and any agent or employee of
these persons or entities, while engaged in the business
of these persons or entities;
(6) a 501(c)(3) nonprofit agency or organization,
doing business for no less than 5 years, that offers
counseling or advice to an owner of a distressed property,
if they do not contract for services with for-profit
lenders or distressed property purchasers, or any person
who structures or plans such a transaction;
(7) (blank);
(8) licensees of the Consumer Installment Loan Act who

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are authorized to make loans secured by real property; or
(9) licensees of the Real Estate License Act of 2000
when providing licensed activities.
"Distressed property purchaser" means any person who
solicits an owner of distressed property and acquires any
interest in fee in a distressed property or a beneficial
interest in a trust holding title to a distressed property
while allowing the owner to possess, occupy, or retain any
present or future interest in fee in the property, or any
person who participates in a joint venture or joint enterprise
involving a distressed property conveyance. "Distressed
property purchaser" does not mean any person who acquires
distressed property at a short sale or any person acting in
participation with any person who acquires distressed property
at a short sale, if that person does not promise to convey an
interest in fee back to the owner or does not give the owner an
option to purchase the property at a later date.
"Distressed property conveyance" means a transaction in
which an owner of a distressed property transfers an interest
in fee in the distressed property or in which the holder of all
or some part of the beneficial interest in a trust holding
title to a distressed property transfers that interest; the
acquirer of the property allows the owner of the distressed
property to occupy the property; and the acquirer of the
property or a person acting in participation with the acquirer
of the property conveys or promises to convey an interest in

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fee back to the owner or gives the owner an option to purchase
the property at a later date.
"Person" means any individual, partnership, corporation,
limited liability company, association, or other group or
entity, however organized.
"Service" means, without limitation, any of the following:
(1) debt, budget, or financial counseling of any type;
(2) receiving money for the purpose of distributing it
to creditors in payment or partial payment of any
obligation secured by a lien on a distressed property;
(3) contacting creditors on behalf of an owner of a
residence that is distressed property;
(4) arranging or attempting to arrange for an
extension of the period within which the owner of a
distressed property may cure the owner's default and
reinstate his or her obligation;
(5) arranging or attempting to arrange for any delay
or postponement of the time of sale of the distressed
property;
(6) advising the filing of any document or assisting
in any manner in the preparation of any document for
filing with any court; or
(7) giving any advice, explanation, or instruction to
an owner of a distressed property that in any manner
relates to the cure of a default or forfeiture or to the
postponement or avoidance of sale of the distressed

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property.
(Source: P.A. 94-822, eff. 1-1-07; 95-691, eff. 6-1-08;
95-1047, eff. 4-6-09.)
(765 ILCS 940/30)
Sec. 30. Distressed property conveyance contract terms.
Every contract required by Section 25 must contain the entire
agreement of the parties, be fully assignable, and survive
delivery of any instrument of conveyance of the distressed
property. Every lease entered into pursuant to a contract
required by Section 25 is terminable at will by the distressed
property owner, without liability. Every contract required by
Section 25 must include the following terms:
(1) the name, business address, and the telephone
number of the distressed property purchaser;
(2) the address of the distressed property;
(3) the total consideration to be given by the
distressed property purchaser or tax lien payor in
connection with or incident to the sale;
(4) a complete description of the terms of payment or
other consideration including, but not limited to, any
services of any nature that the distressed property
purchaser represents he or she will perform for the owner
of the distressed property before or after the sale;
(5) a complete description of the terms of any related
agreement designed to allow the owner of the distressed

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property to remain in the home such as a rental agreement,
repurchase agreement, contract for deed, or lease with
option to buy;
(6) a notice of cancellation as provided in this
Section;
(7) the following notice in at least 12-point boldface
type, if the contract is printed, or in capital letters,
if the contract is typed, and completed with the name of
the distressed property purchaser, immediately above the
statement required by this Section:
"NOTICE REQUIRED BY ILLINOIS LAW
Until your right to cancel this contract has ended,
..................(Name) or anyone working for
...................(Name) CANNOT ask you to sign or have
you sign any deed or any other document. You are urged to
have this contract reviewed by an attorney of your choice
within 5 business days of signing it."; and
(8) if title to the distressed property will be
transferred in the conveyance transaction, the following
notice in at least 14-point boldface type if the contract
is printed, or in capital letters if the contract is
typed, and completed with the name of the distressed
property purchaser, immediately above the statement
required by this Section:
"NOTICE REQUIRED BY ILLINOIS LAW
As part of this transaction, you are giving up title

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to your home."; and .
(9) if a distressed property is at risk of loss for the
non-payment of real estate taxes, a statement that the
property owner may have the right to obtain money for any
equity lost if a tax deed is issued, either through the
right to indemnity or public auction, that the property
owner will lose the right to claim the surplus equity if
the property owner sells the property, and that the
property owner should consult an attorney to discuss the
property owner's options before selling the property.
(Source: P.A. 94-822, eff. 1-1-07.)
Section 99. Effective date. This Act takes effect upon
becoming law.