Bill Text: IL SB0508 | 2021-2022 | 102nd General Assembly | Enrolled


Bill Title: Reinserts the provisions of the engrossed bill with changes. Removes language from the engrossed bill providing that the adjustment shall be made by a supplemental levy. Further amends the Property Tax Code. Provides that, in Cook County, an application for judgment and order of sale for the 2018 annual tax sale that would normally be held in calendar year 2020 may not be filed later than October 1, 2021. Provides that 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. Provides that there may be more than 2 consecutive years without a scavenger sales if a tax sale has been delayed as a result of a statewide COVID-19 public health emergency. Provides that, in a county with 275,000 or more inhabitants, for any annual tax sale conducted on or after the effective date of the amendatory Act, the county collector shall adopt a single bidder rule sufficient to prohibit a tax purchaser from registering more than one related bidding entity at a tax sale. Provides that a county with less than 275,000 inhabitants may adopt a single bidder rule. Provides that, for levy year 2022, the aggregate extension base of a home equity assurance program that levied at least $1,000,000 in property taxes in levy year 2019 or 2020 under the Home Equity Assurance Act shall be the amount that the program's aggregate extension base for levy year 2021 would have been if the program had levied a property tax for levy year 2021. Provides that the county collector may employ an electronic automated bidding system for conducting scavenger tax sales. Amends the Home Equity Assurance Act. Provides that the governing commission of a home equity assurance program that levied at least $1,000,000 in property taxes in levy year 2019 or 2020 may not levy any property tax in levy year 2021. Effective immediately.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Enrolled) 2021-06-29 - Sent to the Governor [SB0508 Detail]

Download: Illinois-2021-SB0508-Enrolled.html



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1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5Sections 18-185, 21-145, 21-150, 21-205, and 21-260 and by
6adding Sections 18-233 and 21-261 as follows:
7 (35 ILCS 200/18-185)
8 Sec. 18-185. Short title; definitions. This Division 5
9may be cited as the Property Tax Extension Limitation Law. As
10used in this Division 5:
11 "Consumer Price Index" means the Consumer Price Index for
12All Urban Consumers for all items published by the United
13States Department of Labor.
14 "Extension limitation" means (a) the lesser of 5% or the
15percentage increase in the Consumer Price Index during the
1612-month calendar year preceding the levy year or (b) the rate
17of increase approved by voters under Section 18-205.
18 "Affected county" means a county of 3,000,000 or more
19inhabitants or a county contiguous to a county of 3,000,000 or
20more inhabitants.
21 "Taxing district" has the same meaning provided in Section
221-150, except as otherwise provided in this Section. For the
231991 through 1994 levy years only, "taxing district" includes

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1only each non-home rule taxing district having the majority of
2its 1990 equalized assessed value within any county or
3counties contiguous to a county with 3,000,000 or more
4inhabitants. Beginning with the 1995 levy year, "taxing
5district" includes only each non-home rule taxing district
6subject to this Law before the 1995 levy year and each non-home
7rule taxing district not subject to this Law before the 1995
8levy year having the majority of its 1994 equalized assessed
9value in an affected county or counties. Beginning with the
10levy year in which this Law becomes applicable to a taxing
11district as provided in Section 18-213, "taxing district" also
12includes those taxing districts made subject to this Law as
13provided in Section 18-213.
14 "Aggregate extension" for taxing districts to which this
15Law applied before the 1995 levy year means the annual
16corporate extension for the taxing district and those special
17purpose extensions that are made annually for the taxing
18district, excluding special purpose extensions: (a) made for
19the taxing district to pay interest or principal on general
20obligation bonds that were approved by referendum; (b) made
21for any taxing district to pay interest or principal on
22general obligation bonds issued before October 1, 1991; (c)
23made for any taxing district to pay interest or principal on
24bonds issued to refund or continue to refund those bonds
25issued before October 1, 1991; (d) made for any taxing
26district to pay interest or principal on bonds issued to

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1refund or continue to refund bonds issued after October 1,
21991 that were approved by referendum; (e) made for any taxing
3district to pay interest or principal on revenue bonds issued
4before October 1, 1991 for payment of which a property tax levy
5or the full faith and credit of the unit of local government is
6pledged; however, a tax for the payment of interest or
7principal on those bonds shall be made only after the
8governing body of the unit of local government finds that all
9other sources for payment are insufficient to make those
10payments; (f) made for payments under a building commission
11lease when the lease payments are for the retirement of bonds
12issued by the commission before October 1, 1991, to pay for the
13building project; (g) made for payments due under installment
14contracts entered into before October 1, 1991; (h) made for
15payments of principal and interest on bonds issued under the
16Metropolitan Water Reclamation District Act to finance
17construction projects initiated before October 1, 1991; (i)
18made for payments of principal and interest on limited bonds,
19as defined in Section 3 of the Local Government Debt Reform
20Act, in an amount not to exceed the debt service extension base
21less the amount in items (b), (c), (e), and (h) of this
22definition for non-referendum obligations, except obligations
23initially issued pursuant to referendum; (j) made for payments
24of principal and interest on bonds issued under Section 15 of
25the Local Government Debt Reform Act; (k) made by a school
26district that participates in the Special Education District

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1of Lake County, created by special education joint agreement
2under Section 10-22.31 of the School Code, for payment of the
3school district's share of the amounts required to be
4contributed by the Special Education District of Lake County
5to the Illinois Municipal Retirement Fund under Article 7 of
6the Illinois Pension Code; the amount of any extension under
7this item (k) shall be certified by the school district to the
8county clerk; (l) made to fund expenses of providing joint
9recreational programs for persons with disabilities under
10Section 5-8 of the Park District Code or Section 11-95-14 of
11the Illinois Municipal Code; (m) made for temporary relocation
12loan repayment purposes pursuant to Sections 2-3.77 and
1317-2.2d of the School Code; (n) made for payment of principal
14and interest on any bonds issued under the authority of
15Section 17-2.2d of the School Code; (o) made for contributions
16to a firefighter's pension fund created under Article 4 of the
17Illinois Pension Code, to the extent of the amount certified
18under item (5) of Section 4-134 of the Illinois Pension Code;
19and (p) made for road purposes in the first year after a
20township assumes the rights, powers, duties, assets, property,
21liabilities, obligations, and responsibilities of a road
22district abolished under the provisions of Section 6-133 of
23the Illinois Highway Code.
24 "Aggregate extension" for the taxing districts to which
25this Law did not apply before the 1995 levy year (except taxing
26districts subject to this Law in accordance with Section

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118-213) means the annual corporate extension for the taxing
2district and those special purpose extensions that are made
3annually for the taxing district, excluding special purpose
4extensions: (a) made for the taxing district to pay interest
5or principal on general obligation bonds that were approved by
6referendum; (b) made for any taxing district to pay interest
7or principal on general obligation bonds issued before March
81, 1995; (c) made for any taxing district to pay interest or
9principal on bonds issued to refund or continue to refund
10those bonds issued before March 1, 1995; (d) made for any
11taxing district to pay interest or principal on bonds issued
12to refund or continue to refund bonds issued after March 1,
131995 that were approved by referendum; (e) made for any taxing
14district to pay interest or principal on revenue bonds issued
15before March 1, 1995 for payment of which a property tax levy
16or the full faith and credit of the unit of local government is
17pledged; however, a tax for the payment of interest or
18principal on those bonds shall be made only after the
19governing body of the unit of local government finds that all
20other sources for payment are insufficient to make those
21payments; (f) made for payments under a building commission
22lease when the lease payments are for the retirement of bonds
23issued by the commission before March 1, 1995 to pay for the
24building project; (g) made for payments due under installment
25contracts entered into before March 1, 1995; (h) made for
26payments of principal and interest on bonds issued under the

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1Metropolitan Water Reclamation District Act to finance
2construction projects initiated before October 1, 1991; (h-4)
3made for stormwater management purposes by the Metropolitan
4Water Reclamation District of Greater Chicago under Section 12
5of the Metropolitan Water Reclamation District Act; (i) made
6for payments of principal and interest on limited bonds, as
7defined in Section 3 of the Local Government Debt Reform Act,
8in an amount not to exceed the debt service extension base less
9the amount in items (b), (c), and (e) of this definition for
10non-referendum obligations, except obligations initially
11issued pursuant to referendum and bonds described in
12subsection (h) of this definition; (j) made for payments of
13principal and interest on bonds issued under Section 15 of the
14Local Government Debt Reform Act; (k) made for payments of
15principal and interest on bonds authorized by Public Act
1688-503 and issued under Section 20a of the Chicago Park
17District Act for aquarium or museum projects; (l) made for
18payments of principal and interest on bonds authorized by
19Public Act 87-1191 or 93-601 and (i) issued pursuant to
20Section 21.2 of the Cook County Forest Preserve District Act,
21(ii) issued under Section 42 of the Cook County Forest
22Preserve District Act for zoological park projects, or (iii)
23issued under Section 44.1 of the Cook County Forest Preserve
24District Act for botanical gardens projects; (m) made pursuant
25to Section 34-53.5 of the School Code, whether levied annually
26or not; (n) made to fund expenses of providing joint

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1recreational programs for persons with disabilities under
2Section 5-8 of the Park District Code or Section 11-95-14 of
3the Illinois Municipal Code; (o) made by the Chicago Park
4District for recreational programs for persons with
5disabilities under subsection (c) of Section 7.06 of the
6Chicago Park District Act; (p) made for contributions to a
7firefighter's pension fund created under Article 4 of the
8Illinois Pension Code, to the extent of the amount certified
9under item (5) of Section 4-134 of the Illinois Pension Code;
10(q) made by Ford Heights School District 169 under Section
1117-9.02 of the School Code; and (r) made for the purpose of
12making employer contributions to the Public School Teachers'
13Pension and Retirement Fund of Chicago under Section 34-53 of
14the School Code.
15 "Aggregate extension" for all taxing districts to which
16this Law applies in accordance with Section 18-213, except for
17those taxing districts subject to paragraph (2) of subsection
18(e) of Section 18-213, means the annual corporate extension
19for the taxing district and those special purpose extensions
20that are made annually for the taxing district, excluding
21special purpose extensions: (a) made for the taxing district
22to pay interest or principal on general obligation bonds that
23were approved by referendum; (b) made for any taxing district
24to pay interest or principal on general obligation bonds
25issued before the date on which the referendum making this Law
26applicable to the taxing district is held; (c) made for any

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1taxing district to pay interest or principal on bonds issued
2to refund or continue to refund those bonds issued before the
3date on which the referendum making this Law applicable to the
4taxing district is held; (d) made for any taxing district to
5pay interest or principal on bonds issued to refund or
6continue to refund bonds issued after the date on which the
7referendum making this Law applicable to the taxing district
8is held if the bonds were approved by referendum after the date
9on which the referendum making this Law applicable to the
10taxing district is held; (e) made for any taxing district to
11pay interest or principal on revenue bonds issued before the
12date on which the referendum making this Law applicable to the
13taxing district is held for payment of which a property tax
14levy or the full faith and credit of the unit of local
15government is pledged; however, a tax for the payment of
16interest or principal on those bonds shall be made only after
17the governing body of the unit of local government finds that
18all other sources for payment are insufficient to make those
19payments; (f) made for payments under a building commission
20lease when the lease payments are for the retirement of bonds
21issued by the commission before the date on which the
22referendum making this Law applicable to the taxing district
23is held to pay for the building project; (g) made for payments
24due under installment contracts entered into before the date
25on which the referendum making this Law applicable to the
26taxing district is held; (h) made for payments of principal

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1and interest on limited bonds, as defined in Section 3 of the
2Local Government Debt Reform Act, in an amount not to exceed
3the debt service extension base less the amount in items (b),
4(c), and (e) of this definition for non-referendum
5obligations, except obligations initially issued pursuant to
6referendum; (i) made for payments of principal and interest on
7bonds issued under Section 15 of the Local Government Debt
8Reform Act; (j) made for a qualified airport authority to pay
9interest or principal on general obligation bonds issued for
10the purpose of paying obligations due under, or financing
11airport facilities required to be acquired, constructed,
12installed or equipped pursuant to, contracts entered into
13before March 1, 1996 (but not including any amendments to such
14a contract taking effect on or after that date); (k) made to
15fund expenses of providing joint recreational programs for
16persons with disabilities under Section 5-8 of the Park
17District Code or Section 11-95-14 of the Illinois Municipal
18Code; (l) made for contributions to a firefighter's pension
19fund created under Article 4 of the Illinois Pension Code, to
20the extent of the amount certified under item (5) of Section
214-134 of the Illinois Pension Code; and (m) made for the taxing
22district to pay interest or principal on general obligation
23bonds issued pursuant to Section 19-3.10 of the School Code.
24 "Aggregate extension" for all taxing districts to which
25this Law applies in accordance with paragraph (2) of
26subsection (e) of Section 18-213 means the annual corporate

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1extension for the taxing district and those special purpose
2extensions that are made annually for the taxing district,
3excluding special purpose extensions: (a) made for the taxing
4district to pay interest or principal on general obligation
5bonds that were approved by referendum; (b) made for any
6taxing district to pay interest or principal on general
7obligation bonds issued before March 7, 1997 (the effective
8date of Public Act 89-718) this amendatory Act of 1997; (c)
9made for any taxing district to pay interest or principal on
10bonds issued to refund or continue to refund those bonds
11issued before March 7, 1997 (the effective date of Public Act
1289-718) this amendatory Act of 1997; (d) made for any taxing
13district to pay interest or principal on bonds issued to
14refund or continue to refund bonds issued after March 7, 1997
15(the effective date of Public Act 89-718) this amendatory Act
16of 1997 if the bonds were approved by referendum after March 7,
171997 (the effective date of Public Act 89-718) this amendatory
18Act of 1997; (e) made for any taxing district to pay interest
19or principal on revenue bonds issued before March 7, 1997 (the
20effective date of Public Act 89-718) this amendatory Act of
211997 for payment of which a property tax levy or the full faith
22and credit of the unit of local government is pledged;
23however, a tax for the payment of interest or principal on
24those bonds shall be made only after the governing body of the
25unit of local government finds that all other sources for
26payment are insufficient to make those payments; (f) made for

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1payments under a building commission lease when the lease
2payments are for the retirement of bonds issued by the
3commission before March 7, 1997 (the effective date of Public
4Act 89-718) this amendatory Act of 1997 to pay for the building
5project; (g) made for payments due under installment contracts
6entered into before March 7, 1997 (the effective date of
7Public Act 89-718) this amendatory Act of 1997; (h) made for
8payments of principal and interest on limited bonds, as
9defined in Section 3 of the Local Government Debt Reform Act,
10in an amount not to exceed the debt service extension base less
11the amount in items (b), (c), and (e) of this definition for
12non-referendum obligations, except obligations initially
13issued pursuant to referendum; (i) made for payments of
14principal and interest on bonds issued under Section 15 of the
15Local Government Debt Reform Act; (j) made for a qualified
16airport authority to pay interest or principal on general
17obligation bonds issued for the purpose of paying obligations
18due under, or financing airport facilities required to be
19acquired, constructed, installed or equipped pursuant to,
20contracts entered into before March 1, 1996 (but not including
21any amendments to such a contract taking effect on or after
22that date); (k) made to fund expenses of providing joint
23recreational programs for persons with disabilities under
24Section 5-8 of the Park District Code or Section 11-95-14 of
25the Illinois Municipal Code; and (l) made for contributions to
26a firefighter's pension fund created under Article 4 of the

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1Illinois Pension Code, to the extent of the amount certified
2under item (5) of Section 4-134 of the Illinois Pension Code.
3 "Debt service extension base" means an amount equal to
4that portion of the extension for a taxing district for the
51994 levy year, or for those taxing districts subject to this
6Law in accordance with Section 18-213, except for those
7subject to paragraph (2) of subsection (e) of Section 18-213,
8for the levy year in which the referendum making this Law
9applicable to the taxing district is held, or for those taxing
10districts subject to this Law in accordance with paragraph (2)
11of subsection (e) of Section 18-213 for the 1996 levy year,
12constituting an extension for payment of principal and
13interest on bonds issued by the taxing district without
14referendum, but not including excluded non-referendum bonds.
15For park districts (i) that were first subject to this Law in
161991 or 1995 and (ii) whose extension for the 1994 levy year
17for the payment of principal and interest on bonds issued by
18the park district without referendum (but not including
19excluded non-referendum bonds) was less than 51% of the amount
20for the 1991 levy year constituting an extension for payment
21of principal and interest on bonds issued by the park district
22without referendum (but not including excluded non-referendum
23bonds), "debt service extension base" means an amount equal to
24that portion of the extension for the 1991 levy year
25constituting an extension for payment of principal and
26interest on bonds issued by the park district without

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1referendum (but not including excluded non-referendum bonds).
2A debt service extension base established or increased at any
3time pursuant to any provision of this Law, except Section
418-212, shall be increased each year commencing with the later
5of (i) the 2009 levy year or (ii) the first levy year in which
6this Law becomes applicable to the taxing district, by the
7lesser of 5% or the percentage increase in the Consumer Price
8Index during the 12-month calendar year preceding the levy
9year. The debt service extension base may be established or
10increased as provided under Section 18-212. "Excluded
11non-referendum bonds" means (i) bonds authorized by Public Act
1288-503 and issued under Section 20a of the Chicago Park
13District Act for aquarium and museum projects; (ii) bonds
14issued under Section 15 of the Local Government Debt Reform
15Act; or (iii) refunding obligations issued to refund or to
16continue to refund obligations initially issued pursuant to
17referendum.
18 "Special purpose extensions" include, but are not limited
19to, extensions for levies made on an annual basis for
20unemployment and workers' compensation, self-insurance,
21contributions to pension plans, and extensions made pursuant
22to Section 6-601 of the Illinois Highway Code for a road
23district's permanent road fund whether levied annually or not.
24The extension for a special service area is not included in the
25aggregate extension.
26 "Aggregate extension base" means the taxing district's

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1last preceding aggregate extension as adjusted under Sections
218-135, 18-215, 18-230, and 18-206, and 18-233. An adjustment
3under Section 18-135 shall be made for the 2007 levy year and
4all subsequent levy years whenever one or more counties within
5which a taxing district is located (i) used estimated
6valuations or rates when extending taxes in the taxing
7district for the last preceding levy year that resulted in the
8over or under extension of taxes, or (ii) increased or
9decreased the tax extension for the last preceding levy year
10as required by Section 18-135(c). Whenever an adjustment is
11required under Section 18-135, the aggregate extension base of
12the taxing district shall be equal to the amount that the
13aggregate extension of the taxing district would have been for
14the last preceding levy year if either or both (i) actual,
15rather than estimated, valuations or rates had been used to
16calculate the extension of taxes for the last levy year, or
17(ii) the tax extension for the last preceding levy year had not
18been adjusted as required by subsection (c) of Section 18-135.
19 Notwithstanding any other provision of law, for levy year
202012, the aggregate extension base for West Northfield School
21District No. 31 in Cook County shall be $12,654,592.
22 Notwithstanding any other provision of law, for levy year
232022, the aggregate extension base of a home equity assurance
24program that levied at least $1,000,000 in property taxes in
25levy year 2019 or 2020 under the Home Equity Assurance Act
26shall be the amount that the program's aggregate extension

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1base for levy year 2021 would have been if the program had
2levied a property tax for levy year 2021.
3 "Levy year" has the same meaning as "year" under Section
41-155.
5 "New property" means (i) the assessed value, after final
6board of review or board of appeals action, of new
7improvements or additions to existing improvements on any
8parcel of real property that increase the assessed value of
9that real property during the levy year multiplied by the
10equalization factor issued by the Department under Section
1117-30, (ii) the assessed value, after final board of review or
12board of appeals action, of real property not exempt from real
13estate taxation, which real property was exempt from real
14estate taxation for any portion of the immediately preceding
15levy year, multiplied by the equalization factor issued by the
16Department under Section 17-30, including the assessed value,
17upon final stabilization of occupancy after new construction
18is complete, of any real property located within the
19boundaries of an otherwise or previously exempt military
20reservation that is intended for residential use and owned by
21or leased to a private corporation or other entity, (iii) in
22counties that classify in accordance with Section 4 of Article
23IX of the Illinois Constitution, an incentive property's
24additional assessed value resulting from a scheduled increase
25in the level of assessment as applied to the first year final
26board of review market value, and (iv) any increase in

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1assessed value due to oil or gas production from an oil or gas
2well required to be permitted under the Hydraulic Fracturing
3Regulatory Act that was not produced in or accounted for
4during the previous levy year. In addition, the county clerk
5in a county containing a population of 3,000,000 or more shall
6include in the 1997 recovered tax increment value for any
7school district, any recovered tax increment value that was
8applicable to the 1995 tax year calculations.
9 "Qualified airport authority" means an airport authority
10organized under the Airport Authorities Act and located in a
11county bordering on the State of Wisconsin and having a
12population in excess of 200,000 and not greater than 500,000.
13 "Recovered tax increment value" means, except as otherwise
14provided in this paragraph, the amount of the current year's
15equalized assessed value, in the first year after a
16municipality terminates the designation of an area as a
17redevelopment project area previously established under the
18Tax Increment Allocation Redevelopment Development Act in the
19Illinois Municipal Code, previously established under the
20Industrial Jobs Recovery Law in the Illinois Municipal Code,
21previously established under the Economic Development Project
22Area Tax Increment Act of 1995, or previously established
23under the Economic Development Area Tax Increment Allocation
24Act, of each taxable lot, block, tract, or parcel of real
25property in the redevelopment project area over and above the
26initial equalized assessed value of each property in the

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1redevelopment project area. For the taxes which are extended
2for the 1997 levy year, the recovered tax increment value for a
3non-home rule taxing district that first became subject to
4this Law for the 1995 levy year because a majority of its 1994
5equalized assessed value was in an affected county or counties
6shall be increased if a municipality terminated the
7designation of an area in 1993 as a redevelopment project area
8previously established under the Tax Increment Allocation
9Redevelopment Development Act in the Illinois Municipal Code,
10previously established under the Industrial Jobs Recovery Law
11in the Illinois Municipal Code, or previously established
12under the Economic Development Area Tax Increment Allocation
13Act, by an amount equal to the 1994 equalized assessed value of
14each taxable lot, block, tract, or parcel of real property in
15the redevelopment project area over and above the initial
16equalized assessed value of each property in the redevelopment
17project area. In the first year after a municipality removes a
18taxable lot, block, tract, or parcel of real property from a
19redevelopment project area established under the Tax Increment
20Allocation Redevelopment Development Act in the Illinois
21Municipal Code, the Industrial Jobs Recovery Law in the
22Illinois Municipal Code, or the Economic Development Area Tax
23Increment Allocation Act, "recovered tax increment value"
24means the amount of the current year's equalized assessed
25value of each taxable lot, block, tract, or parcel of real
26property removed from the redevelopment project area over and

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1above the initial equalized assessed value of that real
2property before removal from the redevelopment project area.
3 Except as otherwise provided in this Section, "limiting
4rate" means a fraction the numerator of which is the last
5preceding aggregate extension base times an amount equal to
6one plus the extension limitation defined in this Section and
7the denominator of which is the current year's equalized
8assessed value of all real property in the territory under the
9jurisdiction of the taxing district during the prior levy
10year. For those taxing districts that reduced their aggregate
11extension for the last preceding levy year, except for school
12districts that reduced their extension for educational
13purposes pursuant to Section 18-206, the highest aggregate
14extension in any of the last 3 preceding levy years shall be
15used for the purpose of computing the limiting rate. The
16denominator shall not include new property or the recovered
17tax increment value. If a new rate, a rate decrease, or a
18limiting rate increase has been approved at an election held
19after March 21, 2006, then (i) the otherwise applicable
20limiting rate shall be increased by the amount of the new rate
21or shall be reduced by the amount of the rate decrease, as the
22case may be, or (ii) in the case of a limiting rate increase,
23the limiting rate shall be equal to the rate set forth in the
24proposition approved by the voters for each of the years
25specified in the proposition, after which the limiting rate of
26the taxing district shall be calculated as otherwise provided.

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1In the case of a taxing district that obtained referendum
2approval for an increased limiting rate on March 20, 2012, the
3limiting rate for tax year 2012 shall be the rate that
4generates the approximate total amount of taxes extendable for
5that tax year, as set forth in the proposition approved by the
6voters; this rate shall be the final rate applied by the county
7clerk for the aggregate of all capped funds of the district for
8tax year 2012.
9(Source: P.A. 99-143, eff. 7-27-15; 99-521, eff. 6-1-17;
10100-465, eff. 8-31-17; revised 8-12-19.)
11 (35 ILCS 200/18-233 new)
12 Sec. 18-233. Adjustments for certificates of error,
13certain court orders, or final administrative decisions of the
14Property Tax Appeal Board. Beginning in levy year 2021, a
15taxing district levy shall be increased by a prior year
16adjustment whenever an assessment decrease due to the issuance
17of a certificate of error, a court order issued pursuant to an
18assessment valuation complaint under Section 23-15, or a final
19administrative decision of the Property Tax Appeal Board
20results in a refund from the taxing district of a portion of
21the property tax revenue distributed to the taxing district.
22On or before November 15 of each year, the county treasurer
23shall certify the aggregate refunds paid by a taxing district
24during such 12-month period for purposes of this Section. For
25purposes of the Property Tax Extension Limitation Law, the

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1taxing district's most recent aggregate extension base shall
2not include the prior year adjustment authorized under this
3Section.
4 (35 ILCS 200/21-145)
5 Sec. 21-145. Scavenger sale. At the same time the County
6Collector annually publishes the collector's annual sale
7advertisement under Sections 21-110, 21-115 and 21-120, it is
8mandatory for the collector in counties with 3,000,000 or more
9inhabitants, and in other counties if the county board so
10orders by resolution, to publish an advertisement giving
11notice of the intended application for judgment and sale of
12all properties upon which all or a part of the general taxes
13for each of 3 or more years are delinquent as of the date of
14the advertisement. Under no circumstance may a tax year be
15offered at a scavenger sale prior to the annual tax sale for
16that tax year (or, for omitted assessments issued pursuant to
17Section 9-260, the annual tax sale for that omitted
18assessment's warrant year, as defined herein). In no event may
19there be more than 2 consecutive years without a sale under
20this Section, except where a tax sale has been delayed
21pursuant to Section 21-150 as a result of a statewide COVID-19
22public health emergency. The term delinquent also includes
23forfeitures. The County Collector shall include in the
24advertisement and in the application for judgment and sale
25under this Section and Section 21-260 the total amount of all

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1general taxes upon those properties which are delinquent as of
2the date of the advertisement. In lieu of a single annual
3advertisement and application for judgment and sale under this
4Section and Section 21-260, the County Collector may, from
5time to time, beginning on the date of the publication of the
6annual sale advertisement and before August 1 of the next
7year, publish separate advertisements and make separate
8applications on eligible properties described in one or more
9volumes of the delinquent list. The separate advertisements
10and applications shall, in the aggregate, include all the
11properties which otherwise would have been included in the
12single annual advertisement and application for judgment and
13sale under this Section. Upon the written request of the
14taxing district which levied the same, the County Collector
15shall also include in the advertisement the special taxes and
16special assessments, together with interest, penalties and
17costs thereon upon those properties which are delinquent as of
18the date of the advertisement. The advertisement and
19application for judgment and sale shall be in the manner
20prescribed by this Code relating to the annual advertisement
21and application for judgment and sale of delinquent
22properties.
23 As used in this Section, "warrant year" means the year
24preceding the calendar year in which the omitted assessment
25first became due and payable.
26(Source: P.A. 101-635, eff. 6-5-20.)

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1 (35 ILCS 200/21-150)
2 Sec. 21-150. Time of applying for judgment. Except as
3otherwise provided in this Section or by ordinance or
4resolution enacted under subsection (c) of Section 21-40, in
5any county with fewer than 3,000,000 inhabitants, all
6applications for judgment and order of sale for taxes and
7special assessments on delinquent properties shall be made
8within 90 days after the second installment due date. In Cook
9County, all applications for judgment and order of sale for
10taxes and special assessments on delinquent properties shall
11be made (i) by July 1, 2011 for tax year 2009, (ii) by July 1,
122012 for tax year 2010, (iii) by July 1, 2013 for tax year
132011, (iv) by July 1, 2014 for tax year 2012, (v) by July 1,
142015 for tax year 2013, (vi) by May 1, 2016 for tax year 2014,
15(vii) by March 1, 2017 for tax year 2015, (viii) by April 1 of
16the next calendar year after the second installment due date
17for tax year 2016 and 2017, and (ix) within 365 days of the
18second installment due date for each tax year thereafter.
19Notwithstanding these dates, in Cook County, the application
20for judgment and order of sale for the 2018 annual tax sale
21that would normally be held in calendar year 2020 shall not be
22filed earlier than the first day of the first month during
23which there is no longer a statewide COVID-19 public health
24emergency, as evidenced by an effective disaster declaration
25of the Governor covering all counties in the State, except

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1that in no event may this application for judgment and order of
2sale be filed later than October 1, 2021. When a tax sale is
3delayed because of a statewide COVID-19 public health
4emergency, no subsequent annual tax sale may begin earlier
5than 180 days after the last day of the prior delayed tax sale,
6and no scavenger tax sale may begin earlier than 90 days after
7the last day of the prior delayed tax sale. In those counties
8which have adopted an ordinance under Section 21-40, the
9application for judgment and order of sale for delinquent
10taxes shall be made in December. In the 10 years next following
11the completion of a general reassessment of property in any
12county with 3,000,000 or more inhabitants, made under an order
13of the Department, applications for judgment and order of sale
14shall be made as soon as may be and on the day specified in the
15advertisement required by Section 21-110 and 21-115. If for
16any cause the court is not held on the day specified, the cause
17shall stand continued, and it shall be unnecessary to
18re-advertise the list or notice.
19 Within 30 days after the day specified for the application
20for judgment the court shall hear and determine the matter. If
21judgment is rendered, the sale shall begin on the date within 5
22business days specified in the notice as provided in Section
2321-115. If the collector is prevented from advertising and
24obtaining judgment within the time periods specified by this
25Section, the collector may obtain judgment at any time
26thereafter; but if the failure arises by the county

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1collector's not complying with any of the requirements of this
2Code, he or she shall be held on his or her official bond for
3the full amount of all taxes and special assessments charged
4against him or her. Any failure on the part of the county
5collector shall not be allowed as a valid objection to the
6collection of any tax or assessment, or to entry of a judgment
7against any delinquent properties included in the application
8of the county collector.
9(Source: P.A. 100-243, eff. 8-22-17; 101-635, eff. 6-5-20.)
10 (35 ILCS 200/21-205)
11 Sec. 21-205. Tax sale procedures.
12 (a) The collector, in person or by deputy, shall attend,
13on the day and in the place specified in the notice for the
14sale of property for taxes, and shall, between 9:00 a.m. and
154:00 p.m., or later at the collector's discretion, proceed to
16offer for sale, separately and in consecutive order, all
17property in the list on which the taxes, special assessments,
18interest or costs have not been paid. However, in any county
19with 3,000,000 or more inhabitants, the offer for sale shall
20be made between 8:00 a.m. and 8:00 p.m. The collector's office
21shall be kept open during all hours in which the sale is in
22progress. The sale shall be continued from day to day, until
23all property in the delinquent list has been offered for sale.
24However, any city, village or incorporated town interested in
25the collection of any tax or special assessment, may, in

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1default of bidders, withdraw from collection the special
2assessment levied against any property by the corporate
3authorities of the city, village or incorporated town. In case
4of a withdrawal, there shall be no sale of that property on
5account of the delinquent special assessment thereon.
6 (b) Until January 1, 2013, in every sale of property
7pursuant to the provisions of this Code, the collector may
8employ any automated means that the collector deems
9appropriate. Beginning on January 1, 2013, either (i) the
10collector shall employ an automated bidding system that is
11programmed to accept the lowest redemption price bid by an
12eligible tax purchaser, subject to the penalty percentage
13limitation set forth in Section 21-215, or (ii) all tax sales
14shall be digitally recorded with video and audio. All bidders
15are required to personally attend the sale and, if automated
16means are used, all hardware and software used with respect to
17those automated means must be certified by the Department and
18re-certified by the Department every 5 years. If the tax sales
19are digitally recorded and no automated bidding system is
20used, then the recordings shall be maintained by the collector
21for a period of at least 3 years from the date of the tax sale.
22The changes made by this amendatory Act of the 94th General
23Assembly are declarative of existing law.
24 (b-5) For any annual tax sale conducted on or after the
25effective date of this amendatory Act of the 102nd General
26Assembly, each county collector in a county with 275,000 or

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1more inhabitants shall adopt a single bidder rule sufficient
2to prohibit a tax purchaser from registering more than one
3related bidding entity at the tax sale. The corporate
4authorities in any county with less than 275,000 inhabitants
5may, by ordinance, allow the county collector of that county
6to adopt such a single bidder rule. In any county that has
7adopted a single bidder rule under this subsection (b-5), the
8county treasurer shall include a representation and warranty
9form in each registration package attesting to compliance with
10the single bidder rule, except that the county may, by
11ordinance, opt out of this representation and warranty form
12requirement. A single bidder rule under this subsection may be
13in the following form:
14 (1) A registered tax buying entity (principal) may
15 only have one registered buyer at the tax sale and may not
16 have a related bidding entity directly or indirectly
17 register as a buyer or participate in the tax sale. A
18 registered tax buying entity may not engage in any
19 multiple bidding strategy for the purpose of having more
20 than one related bidding entity submit bids at the tax
21 sale.
22 (2) A related bidding entity is defined as any
23 individual, corporation, partnership, joint venture,
24 limited liability company, business organization, or other
25 entity that has a shareholder, partner, principal,
26 officer, general partner, or other person or entity having

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1 (i) an ownership interest in a bidding entity in common
2 with any other registered participant in the tax sale or
3 (ii) a common guarantor in connection with a source of
4 financing with any other registered participant in the tax
5 sale. The determination of whether registered entities are
6 related so as to prohibit those entities from submitting
7 duplicate bids in violation of the single bidder rule is
8 at the sole and exclusive discretion of the county
9 treasurer or his or her designated representatives.
10 (c) County collectors may, when applicable, eject tax
11bidders who disrupt the tax sale or use illegal bid practices.
12(Source: P.A. 100-1070, eff. 1-1-19.)
13 (35 ILCS 200/21-260)
14 Sec. 21-260. Collector's scavenger sale. Upon the county
15collector's application under Section 21-145, to be known as
16the Scavenger Sale Application, the Court shall enter judgment
17for the general taxes, special taxes, special assessments,
18interest, penalties and costs as are included in the
19advertisement and appear to be due thereon after allowing an
20opportunity to object and a hearing upon the objections as
21provided in Section 21-175, and order those properties sold by
22the County Collector at public sale, or by electronic
23automated sale if the collector chooses to conduct an
24electronic automated sale pursuant to Section 21-261, to the
25highest bidder for cash, notwithstanding the bid may be less

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1than the full amount of taxes, special taxes, special
2assessments, interest, penalties and costs for which judgment
3has been entered.
4 (a) Conducting the sale - Bidding. All properties shall be
5offered for sale in consecutive order as they appear in the
6delinquent list. The minimum bid for any property shall be
7$250 or one-half of the tax if the total liability is less than
8$500. For in-person scavenger sales, the The successful bidder
9shall immediately pay the amount of minimum bid to the County
10Collector by the end of the business day on which the bid was
11placed. That amount shall be paid in cash, by certified or
12cashier's check, by money order, or, if the successful bidder
13is a governmental unit, by a check issued by that governmental
14unit. For electronic automated scavenger sales, the successful
15bidder shall pay the minimum bid amount by the close of the
16business day on which the bid was placed. That amount shall be
17paid online via ACH debit or by the electronic payment method
18required by the county collector. For in-person scavenger
19sales, if If the bid exceeds the minimum bid, the successful
20bidder shall pay the balance of the bid to the county collector
21in cash, by certified or cashier's check, by money order, or,
22if the successful bidder is a governmental unit, by a check
23issued by that governmental unit by the close of the next
24business day. For electronic automated scavenger sales, the
25successful bidder shall pay, by the close of the next business
26day, the balance of the bid online via ACH debit or by the

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1electronic payment method required by the county collector. If
2the minimum bid is not paid at the time of sale or if the
3balance is not paid by the close of the next business day, then
4the sale is void and the minimum bid, if paid, is forfeited to
5the county general fund. In that event, the property shall be
6reoffered for sale within 30 days of the last offering of
7property in regular order. The collector shall make available
8to the public a list of all properties to be included in any
9reoffering due to the voiding of the original sale. The
10collector is not required to serve or publish any other notice
11of the reoffering of those properties. In the event that any of
12the properties are not sold upon reoffering, or are sold for
13less than the amount of the original voided sale, the original
14bidder who failed to pay the bid amount shall remain liable for
15the unpaid balance of the bid in an action under Section
1621-240. Liability shall not be reduced where the bidder upon
17reoffering also fails to pay the bid amount, and in that event
18both bidders shall remain liable for the unpaid balance of
19their respective bids. A sale of properties under this Section
20shall not be final until confirmed by the court.
21 (b) Confirmation of sales. The county collector shall file
22his or her report of sale in the court within 30 days of the
23date of sale of each property. No notice of the county
24collector's application to confirm the sales shall be required
25except as prescribed by rule of the court. Upon confirmation,
26except in cases where the sale becomes void under Section

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122-85, or in cases where the order of confirmation is vacated
2by the court, a sale under this Section shall extinguish the in
3rem lien of the general taxes, special taxes and special
4assessments for which judgment has been entered and a
5redemption shall not revive the lien. Confirmation of the sale
6shall in no event affect the owner's personal liability to pay
7the taxes, interest and penalties as provided in this Code or
8prevent institution of a proceeding under Section 21-440 to
9collect any amount that may remain due after the sale.
10 (c) Issuance of tax sale certificates. Upon confirmation
11of the sale the County Clerk and the County Collector shall
12issue to the purchaser a certificate of purchase in the form
13prescribed by Section 21-250 as near as may be. A certificate
14of purchase shall not be issued to any person who is ineligible
15to bid at the sale or to receive a certificate of purchase
16under Section 21-265.
17 (d) Scavenger Tax Judgment, Sale and Redemption Record -
18Sale of parcels not sold. The county collector shall prepare a
19Scavenger Tax Judgment, Sale and Redemption Record. The county
20clerk shall write or stamp on the scavenger tax judgment,
21sale, forfeiture and redemption record opposite the
22description of any property offered for sale and not sold, or
23not confirmed for any reason, the words "offered but not
24sold". The properties which are offered for sale under this
25Section and not sold or not confirmed shall be offered for sale
26annually thereafter in the manner provided in this Section

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1until sold, except in the case of mineral rights, which after
210 consecutive years of being offered for sale under this
3Section and not sold or confirmed shall no longer be required
4to be offered for sale. At any time between annual sales the
5County Collector may advertise for sale any properties subject
6to sale under judgments for sale previously entered under this
7Section and not executed for any reason. The advertisement and
8sale shall be regulated by the provisions of this Code as far
9as applicable.
10 (e) Proceeding to tax deed. The owner of the certificate
11of purchase shall give notice as required by Sections 22-5
12through 22-30, and may extend the period of redemption as
13provided by Section 21-385. At any time within 6 months prior
14to expiration of the period of redemption from a sale under
15this Code, the owner of a certificate of purchase may file a
16petition and may obtain a tax deed under Sections 22-30
17through 22-55. All proceedings for the issuance of a tax deed
18and all tax deeds for properties sold under this Section shall
19be subject to Sections 22-30 through 22-55. Deeds issued under
20this Section are subject to Section 22-70. This Section shall
21be liberally construed so that the deeds provided for in this
22Section convey merchantable title.
23 (f) Redemptions from scavenger sales. Redemptions may be
24made from sales under this Section in the same manner and upon
25the same terms and conditions as redemptions from sales made
26under the County Collector's annual application for judgment

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1and order of sale, except that in lieu of penalty the person
2redeeming shall pay interest as follows if the sale occurs
3before September 9, 1993:
4 (1) If redeemed within the first 2 months from the
5 date of the sale, 3% per month or portion thereof upon the
6 amount for which the property was sold;
7 (2) If redeemed between 2 and 6 months from the date of
8 the sale, 12% of the amount for which the property was
9 sold;
10 (3) If redeemed between 6 and 12 months from the date
11 of the sale, 24% of the amount for which the property was
12 sold;
13 (4) If redeemed between 12 and 18 months from the date
14 of the sale, 36% of the amount for which the property was
15 sold;
16 (5) If redeemed between 18 and 24 months from the date
17 of the sale, 48% of the amount for which the property was
18 sold;
19 (6) If redeemed after 24 months from the date of sale,
20 the 48% herein provided together with interest at 6% per
21 year thereafter.
22 If the sale occurs on or after September 9, 1993, the
23person redeeming shall pay interest on that part of the amount
24for which the property was sold equal to or less than the full
25amount of delinquent taxes, special assessments, penalties,
26interest, and costs, included in the judgment and order of

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1sale as follows:
2 (1) If redeemed within the first 2 months from the
3 date of the sale, 3% per month upon the amount of taxes,
4 special assessments, penalties, interest, and costs due
5 for each of the first 2 months, or fraction thereof.
6 (2) If redeemed at any time between 2 and 6 months from
7 the date of the sale, 12% of the amount of taxes, special
8 assessments, penalties, interest, and costs due.
9 (3) If redeemed at any time between 6 and 12 months
10 from the date of the sale, 24% of the amount of taxes,
11 special assessments, penalties, interest, and costs due.
12 (4) If redeemed at any time between 12 and 18 months
13 from the date of the sale, 36% of the amount of taxes,
14 special assessments, penalties, interest, and costs due.
15 (5) If redeemed at any time between 18 and 24 months
16 from the date of the sale, 48% of the amount of taxes,
17 special assessments, penalties, interest, and costs due.
18 (6) If redeemed after 24 months from the date of sale,
19 the 48% provided for the 24 months together with interest
20 at 6% per annum thereafter on the amount of taxes, special
21 assessments, penalties, interest, and costs due.
22 The person redeeming shall not be required to pay any
23interest on any part of the amount for which the property was
24sold that exceeds the full amount of delinquent taxes, special
25assessments, penalties, interest, and costs included in the
26judgment and order of sale.

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1 Notwithstanding any other provision of this Section,
2except for owner-occupied single family residential units
3which are condominium units, cooperative units or dwellings,
4the amount required to be paid for redemption shall also
5include an amount equal to all delinquent taxes on the
6property which taxes were delinquent at the time of sale. The
7delinquent taxes shall be apportioned by the county collector
8among the taxing districts in which the property is situated
9in accordance with law. In the event that all moneys received
10from any sale held under this Section exceed an amount equal to
11all delinquent taxes on the property sold, which taxes were
12delinquent at the time of sale, together with all publication
13and other costs associated with the sale, then, upon
14redemption, the County Collector and the County Clerk shall
15apply the excess amount to the cost of redemption.
16 (g) Bidding by county or other taxing districts. Any
17taxing district may bid at a scavenger sale. The county board
18of the county in which properties offered for sale under this
19Section are located may bid as trustee for all taxing
20districts having an interest in the taxes for the nonpayment
21of which the parcels are offered. The County shall apply on the
22bid the unpaid taxes due upon the property and no cash need be
23paid. The County or other taxing district acquiring a tax sale
24certificate shall take all steps necessary to acquire title to
25the property and may manage and operate the property so
26acquired.

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1 When a county, or other taxing district within the county,
2is a petitioner for a tax deed, no filing fee shall be required
3on the petition. The county as a tax creditor and as trustee
4for other tax creditors, or other taxing district within the
5county shall not be required to allege and prove that all taxes
6and special assessments which become due and payable after the
7sale to the county have been paid. The county shall not be
8required to pay the subsequently accruing taxes or special
9assessments at any time. Upon the written request of the
10county board or its designee, the county collector shall not
11offer the property for sale at any tax sale subsequent to the
12sale of the property to the county under this Section. The lien
13of taxes and special assessments which become due and payable
14after a sale to a county shall merge in the fee title of the
15county, or other taxing district, on the issuance of a deed.
16The County may sell the properties so acquired, or the
17certificate of purchase thereto, and the proceeds of the sale
18shall be distributed to the taxing districts in proportion to
19their respective interests therein. The presiding officer of
20the county board, with the advice and consent of the County
21Board, may appoint some officer or person to attend scavenger
22sales and bid on its behalf.
23 (h) Miscellaneous provisions. In the event that the tract
24of land or lot sold at any such sale is not redeemed within the
25time permitted by law and a tax deed is issued, all moneys that
26may be received from the sale of properties in excess of the

SB0508 Enrolled- 36 -LRB102 04495 HLH 14514 b
1delinquent taxes, together with all publication and other
2costs associated with the sale, shall, upon petition of any
3interested party to the court that issued the tax deed, be
4distributed by the County Collector pursuant to order of the
5court among the persons having legal or equitable interests in
6the property according to the fair value of their interests in
7the tract or lot. Section 21-415 does not apply to properties
8sold under this Section. Appeals may be taken from the orders
9and judgments entered under this Section as in other civil
10cases. The remedy herein provided is in addition to other
11remedies for the collection of delinquent taxes.
12 (i) The changes to this Section made by this amendatory
13Act of the 95th General Assembly apply only to matters in which
14a petition for tax deed is filed on or after the effective date
15of this amendatory Act of the 95th General Assembly.
16(Source: P.A. 95-477, eff. 6-1-08.)
17 (35 ILCS 200/21-261 new)
18 Sec. 21-261. Scavenger sale automation. Beginning in
19calendar year 2021, for every scavenger sale held pursuant to
20Section 21-260 of this Code, the county collector may employ
21any electronic automated means that the collector deems
22appropriate, provided that any electronic automated bidding
23system so used shall be programmed to accept the highest cash
24bid made by an eligible tax purchaser. If the county collector
25conducts the scavenger sale using an electronic automated

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1bidding system, no personal attendance by bidders will be
2required at the scavenger sale. If automated means are used,
3all hardware and software used with respect to those automated
4means must be certified by the Department and re-certified by
5the Department every 5 years.
6 Section 10. The Home Equity Assurance Act is amended by
7adding Section 4.3 as follows:
8 (65 ILCS 95/4.3 new)
9 Sec. 4.3. Tax levies for levy year 2021.
10 (a) Notwithstanding any other provision of law, the
11governing commission of a home equity assurance program that
12levied at least $1,000,000 in property taxes in levy year 2019
13or 2020 may not levy any property tax in levy year 2021.
14 (b) This Section is repealed January 1, 2025.
15 Section 99. Effective date. This Act takes effect upon
16becoming law.
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