Bill Text: IL SB3168 | 2013-2014 | 98th General Assembly | Introduced
Bill Title: Amends the Property Tax Code. Provides that notices of application for judgment and sale may be sent by first class mail (instead of registered or certified mail). Provides that the mailing must be supported by the certificate or affidavit of the employee of the county collector who mailed the document, stating the time and place of mailing or delivery, the complete address which appeared on the envelope or package, and the fact that the proper postage was prepaid. In a Section concerning notice of tax sales and redemption rights, and in a Section concerning notice of the expiration of the redemption period, provides that the property address shall appear on the notice (instead of the property location). Provides that deeds related to the disposition of property by a county acting as trustee for taxing districts after a tax sale are exempt from the provisions of the Real Estate Transfer Tax Law.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2015-01-13 - Session Sine Die [SB3168 Detail]
Download: Illinois-2013-SB3168-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||||||||
5 | Sections 21-135, 22-5, 22-10, and 31-45 as follows:
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6 | (35 ILCS 200/21-135)
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7 | Sec. 21-135. Mailed notice of application for judgment and | ||||||||||||||||||||||||||||||
8 | sale. Not less
than 15 days before the date of application for | ||||||||||||||||||||||||||||||
9 | judgment and sale of delinquent
properties, the county | ||||||||||||||||||||||||||||||
10 | collector shall mail , by registered or certified mail, a
notice | ||||||||||||||||||||||||||||||
11 | of the forthcoming application for judgment and sale to the | ||||||||||||||||||||||||||||||
12 | person shown
by the current collector's warrant book to be the | ||||||||||||||||||||||||||||||
13 | party in whose name the taxes
were last assessed or to the | ||||||||||||||||||||||||||||||
14 | current owner of record and, if applicable, to the party | ||||||||||||||||||||||||||||||
15 | specified under Section
15-170. The notice shall include the | ||||||||||||||||||||||||||||||
16 | intended dates of application for judgment
and sale and | ||||||||||||||||||||||||||||||
17 | commencement of the sale, and a description of the properties. | ||||||||||||||||||||||||||||||
18 | The
county collector must present proof of the mailing to the | ||||||||||||||||||||||||||||||
19 | court along with the
application for judgement. That proof | ||||||||||||||||||||||||||||||
20 | shall be in the form of a certificate or affidavit of the | ||||||||||||||||||||||||||||||
21 | employee of the county collector who mailed the document, | ||||||||||||||||||||||||||||||
22 | stating the time and place of mailing or delivery, the complete | ||||||||||||||||||||||||||||||
23 | address that appeared on the envelope or package, and the fact |
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1 | that proper postage was prepaid.
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2 | In counties with less than 3,000,000 inhabitants, a copy of | ||||||
3 | this notice shall
also be mailed by the county collector by | ||||||
4 | registered or certified mail to any
lienholder of record who | ||||||
5 | annually requests a copy of the notice. The failure of
the | ||||||
6 | county collector to mail a notice or its non-delivery to the | ||||||
7 | lienholder
shall not affect the validity of the judgment.
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8 | In counties with 3,000,000 or more inhabitants, notice | ||||||
9 | shall not be mailed to
any person when, under Section 14-15, a | ||||||
10 | certificate of error has been executed
by the county assessor | ||||||
11 | or by both the
county assessor and board of
appeals (until the | ||||||
12 | first Monday in December 1998 and the board of
review
beginning
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13 | the first Monday in December 1998 and thereafter),
except as | ||||||
14 | provided by court order under Section 21-120.
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15 | The collector shall collect $10 from the proceeds of each | ||||||
16 | sale to cover
the costs of registered or certified mailing and | ||||||
17 | the costs of advertisement
and publication.
If a taxpayer pays | ||||||
18 | the taxes on the property after the notice of the
forthcoming | ||||||
19 | application for judgment and sale is mailed but before the sale | ||||||
20 | is
made, then the collector shall collect $10 from the taxpayer | ||||||
21 | to cover the costs
of registered or certified mailing and the | ||||||
22 | costs of advertisement and
publication.
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23 | (Source: P.A. 93-899, eff. 8-10-04.)
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24 | (35 ILCS 200/22-5)
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25 | Sec. 22-5. Notice of sale and redemption rights. In order |
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1 | to be
entitled to a tax deed, within 4 months and 15 days after | ||||||
2 | any
sale held under this Code, the purchaser
or his or her | ||||||
3 | assignee shall deliver to the county clerk a notice
to be given | ||||||
4 | to the party in whose name the taxes are last assessed as
shown | ||||||
5 | by the most recent tax collector's warrant books, in at least | ||||||
6 | 10
point type in the following form completely filled in:
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7 | TAKE NOTICE
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8 | County of ...............................................
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9 | Date Premises Sold ......................................
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10 | Certificate No. .........................................
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11 | Sold for General Taxes of (year) ........................
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12 | Sold for Special Assessment of (Municipality)
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13 | and special assessment number ...........................
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14 | Warrant No. ............... Inst. No. .................
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15 | THIS PROPERTY HAS BEEN SOLD FOR
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16 | DELINQUENT TAXES
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17 | Property address, if any, shown in the assessment record | ||||||
18 | located at ...................................................
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19 | Legal Description or Property Index No. .....................
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20 | .............................................................
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21 | .............................................................
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22 | This notice is to advise you that the above property has | ||||||
23 | been
sold for delinquent taxes and that the period of | ||||||
24 | redemption from
the sale will expire on .....................
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25 | This notice is also to advise you that a petition will be | ||||||
26 | filed for a
tax deed which will transfer title and the right to |
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1 | possession of this
property if redemption is not made on or | ||||||
2 | before ......................................................
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3 | At the date of this notice the total amount which you must | ||||||
4 | pay in order
to redeem the above property is ................
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5 | YOU ARE URGED TO REDEEM IMMEDIATELY TO
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6 | PREVENT LOSS OF PROPERTY
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7 | Redemption can be made at any time on or before .... by | ||||||
8 | applying to
the County Clerk of .... County, Illinois at the | ||||||
9 | Office of the County Clerk in
...., Illinois.
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10 | The above amount is subject to increase at 6 month | ||||||
11 | intervals from the
date of sale. Check with the county clerk as | ||||||
12 | to the exact amount you owe
before redeeming. Payment must be | ||||||
13 | made by certified check, cashier's check,
money order, or in | ||||||
14 | cash.
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15 | For further information contact the County Clerk
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16 | ADDRESS:............................
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17 | TELEPHONE:..........................
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18 | ...............................
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19 | Purchaser or Assignee
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20 | Dated (insert date).
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21 | Within 10 days after receipt of said notice, the county | ||||||
22 | clerk shall mail
to the addresses supplied by the purchaser or | ||||||
23 | assignee, by registered or
certified mail, copies of said | ||||||
24 | notice to the party in whose name the taxes
are last assessed |
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1 | as shown by the most recent tax collector's warrant books.
The | ||||||
2 | purchaser or assignee shall pay to the clerk postage plus the | ||||||
3 | sum of $10.
The clerk shall write or stamp the date of | ||||||
4 | receiving the notices upon the
copies of the notices, and | ||||||
5 | retain one copy.
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6 | The changes to this Section made by this amendatory Act of | ||||||
7 | the 97th General Assembly apply only to tax sales that occur on | ||||||
8 | or after the effective date of this amendatory Act of the 97th | ||||||
9 | General Assembly. | ||||||
10 | (Source: P.A. 97-557, eff. 7-1-12 .)
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11 | (35 ILCS 200/22-10)
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12 | Sec. 22-10. Notice of expiration of period of redemption. A | ||||||
13 | purchaser or assignee shall not be entitled to a tax deed to | ||||||
14 | the
property sold unless, not less than 3 months nor more than | ||||||
15 | 6 months prior to
the expiration of the period of redemption, | ||||||
16 | he or she gives notice of the
sale and the date of expiration | ||||||
17 | of the period of redemption to the
owners, occupants, and | ||||||
18 | parties interested in the property, including any
mortgagee of | ||||||
19 | record, as provided below.
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20 | The Notice to be given to the parties shall be in at least | ||||||
21 | 10 point
type in the following form completely filled in:
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22 | TAX DEED NO. .................... FILED ....................
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23 | TAKE NOTICE
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24 | County of ...............................................
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25 | Date Premises Sold ......................................
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1 | Certificate No. ........................................
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2 | Sold for General Taxes of (year) ........................
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3 | Sold for Special Assessment of (Municipality)
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4 | and special assessment number ...........................
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5 | Warrant No. ................ Inst. No. .................
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6 | THIS PROPERTY HAS BEEN SOLD FOR
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7 | DELINQUENT TAXES
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8 | Property address, if any, shown in the assessment record | ||||||
9 | located at ...................................................
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10 | Legal Description or Property Index No. .....................
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11 | .............................................................
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12 | .............................................................
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13 | This notice is to advise you that the above property has
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14 | been sold for delinquent taxes and that the period of
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15 | redemption from the sale will expire on .....................
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16 | .............................................................
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17 | The amount to redeem is subject to increase at 6 month | ||||||
18 | intervals from
the date of sale and may be further increased if | ||||||
19 | the purchaser at the tax
sale or his or her assignee pays any | ||||||
20 | subsequently accruing taxes or special
assessments to redeem | ||||||
21 | the property from subsequent forfeitures or tax sales.
Check | ||||||
22 | with the county clerk as to the exact amount you owe before | ||||||
23 | redeeming.
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24 | This notice is also to advise you that a petition has been | ||||||
25 | filed for
a tax deed which will transfer title and the right to | ||||||
26 | possession of this
property if redemption is not made on or |
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1 | before ......................................................
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2 | This matter is set for hearing in the Circuit Court of this | ||||||
3 | county in
...., Illinois on .....
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4 | You may be present at this hearing but your right to redeem | ||||||
5 | will
already have expired at that time.
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6 | YOU ARE URGED TO REDEEM IMMEDIATELY
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7 | TO PREVENT LOSS OF PROPERTY
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8 | Redemption can be made at any time on or before .... by | ||||||
9 | applying to
the County Clerk of ...., County, Illinois at the | ||||||
10 | Office of the County Clerk in
...., Illinois.
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11 | For further information contact the County Clerk
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12 | ADDRESS:....................
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13 | TELEPHONE:..................
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14 | ..........................
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15 | Purchaser or Assignee.
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16 | Dated (insert date).
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17 | In counties with 3,000,000 or more inhabitants, the notice | ||||||
18 | shall also state
the address, room number and time at which the | ||||||
19 | matter is set for hearing.
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20 | The changes to this Section made by this amendatory Act of | ||||||
21 | the 97th General Assembly apply only to matters in which a | ||||||
22 | petition for tax deed is filed on or after the effective date | ||||||
23 | of this amendatory Act of the 97th General Assembly.
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24 | (Source: P.A. 97-557, eff. 7-1-12 .)
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1 | (35 ILCS 200/31-45)
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2 | Sec. 31-45. Exemptions. The following deeds or trust | ||||||
3 | documents shall be
exempt from the provisions of this Article | ||||||
4 | except as provided in this Section:
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5 | (a) Deeds representing real estate transfers made before | ||||||
6 | January 1, 1968,
but recorded after that date and trust | ||||||
7 | documents executed before January 1,
1986, but recorded after | ||||||
8 | that date.
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9 | (b) Deeds to or trust documents relating to (1) property | ||||||
10 | acquired by any
governmental body or from any governmental | ||||||
11 | body, (2) property or interests
transferred between | ||||||
12 | governmental bodies, or (3) property acquired by or from
any | ||||||
13 | corporation, society, association, foundation or institution | ||||||
14 | organized and
operated exclusively for charitable, religious | ||||||
15 | or educational purposes.
However, deeds or trust documents, | ||||||
16 | other than those in which the Administrator
of Veterans' | ||||||
17 | Affairs of the United States is the grantee pursuant to a
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18 | foreclosure proceeding, shall not be exempt from filing the | ||||||
19 | declaration.
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20 | (c) Deeds or trust documents that secure debt or other | ||||||
21 | obligation.
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22 | (d) Deeds or trust documents that, without additional | ||||||
23 | consideration,
confirm, correct, modify, or supplement a deed | ||||||
24 | or trust document previously
recorded.
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25 | (e) Deeds or trust documents where the actual consideration |
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1 | is less than
$100.
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2 | (f) Tax deeds.
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3 | (g) Deeds or trust documents that release property that is | ||||||
4 | security for a
debt or other obligation.
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5 | (h) Deeds of partition.
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6 | (i) Deeds or trust documents made pursuant to mergers, | ||||||
7 | consolidations or
transfers or sales of substantially all of | ||||||
8 | the assets of corporations under
plans of reorganization under | ||||||
9 | the Federal Internal Revenue Code or Title 11 of
the Federal | ||||||
10 | Bankruptcy Act.
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11 | (j) Deeds or trust documents made by a subsidiary | ||||||
12 | corporation to its
parent corporation for no consideration | ||||||
13 | other than the cancellation or
surrender of the subsidiary's | ||||||
14 | stock.
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15 | (k) Deeds when there is an actual exchange of real estate | ||||||
16 | and trust
documents when there is an actual exchange of | ||||||
17 | beneficial interests, except that
that money difference or | ||||||
18 | money's worth paid from one to the
other is not exempt from the | ||||||
19 | tax. These deeds or trust documents, however,
shall not be | ||||||
20 | exempt from filing the declaration.
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21 | (l) Deeds issued to a holder of a mortgage, as defined in | ||||||
22 | Section 15-103
of the Code of Civil Procedure, pursuant to a | ||||||
23 | mortgage foreclosure proceeding
or pursuant to a transfer in | ||||||
24 | lieu of foreclosure.
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25 | (m) A deed or trust document related to the purchase of a | ||||||
26 | principal
residence by a participant in the program authorized |
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1 | by the Home Ownership
Made Easy Act, except that those deeds | ||||||
2 | and trust documents shall not be
exempt from filing the | ||||||
3 | declaration.
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4 | (n) Deeds related to the disposition of property by a | ||||||
5 | county acting as trustee for taxing districts under Section | ||||||
6 | 21-90 of the Property Tax Code. | ||||||
7 | (Source: P.A. 91-555, eff. 1-1-00.)
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