Illinois 93rd Regular Session Status: Passed Senate

SB 2409 — PROP TX-SCAVNGR SALE-APPRAISAL

Last action — Session Sine Die

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 93rd Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Amends the Property Tax Code. Provides that in addition to filing a petition for a tax deed for a property sold at a collector's scavenger sale, the petitioner must attach, along with the petition, a professional appraisal of the property for which the tax deed is sought. Provides that if the court determines that the appraised value of the property greatly exceeds the amount of the judgment of sale at a scavenger sale, then the court shall require an independent inquiry into the well-being of the owner of the property before issuing the deed and, if necessary, enter an appropriate order to achieve equity in the matter.

Bill Text

What changed in the latest version

112 added · 261 removed

Plain-language change summary

The recent amendment to SB 2409 introduces a new section to the Property Tax Code focusing on preventing unjust issuance of tax deeds for residential properties. It establishes clear definitions of what constitutes residential property and outlines a notification procedure for property owners when tax deeds are being pursued after the redemption period has expired. This change matters because it aims to protect vulnerable homeowners by ensuring they are informed of proceedings that could lead to the loss of their property, thereby reducing the risk of unjust outcomes in tax deed cases.

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*LRB09320514SJM46309b* 93RD GENERAL ASSEMBLY State of Illinois and 2004 SB2409 Introduced 2/3/2004, by Ira I.
SB2409 Engrossed LRB093 20514 SJM 46309 b AN ACT concerning taxes.
Silverstein SYNOPSIS AS INTRODUCED:
ILCS 200/21-260 Amends the Property Tax Code.
Provides that in addition to filing a petition for a tax deed for a property sold at a collector’s scavenger sale, the petitioner must attach, along with the petition, a professional appraisal of the property for which the tax deed is sought.
Provides that if the court determines that the appraised value of the property greatly exceeds the amount of the judgment of sale at a scavenger sale, then the court shall require an independent inquiry into the well-being of the owner of the property before issuing the deed and, if necessary, enter an appropriate order to achieve equity in the matter.
LRB093 20514 SJM 46309 b A BILL FOR SB2409 LRB093 20514 SJM 46309 b AN ACT concerning taxes.
The Property Tax Code is amended by changing Section 21-260 as follows:
The Property Tax Code is amended by adding Section 22-31 as follows:
(35 ILCS 200/21-260) Sec.
(35 ILCS 200/22-31 new) Sec.
21-260.
22-31.
Collector’s scavenger sale.
Procedure to prevent unjust issuance of deed.
Upon the county collector’s application under Section 21-145, to be known as the Scavenger Sale Application, the Court shall enter judgment for the general taxes, special taxes, special assessments, interest, penalties and costs as are included in the advertisement and appear to be due thereon after allowing an opportunity to object and a hearing upon the objections as provided in Section 21-175, and order those properties sold by the County Collector at public sale to the highest bidder for cash, notwithstanding the bid may be less than the full amount of taxes, special taxes, special assessments, interest, penalties and costs for which judgment has been entered.
(a) Definitions.
(a) Conducting the sale - Bidding.
For purposes of this Section:
All properties shall be offered for sale in consecutive order as they appear in the delinquent list.
"Residential property" means any real estate that is improved with a single family residence or residential condominium units or a multiple dwelling structure containing single family dwelling units for 6 or fewer families living independently of each other and includes a condominium unit.
The minimum bid for any property shall be $250 or one-half of the tax if the total liability is less than $500.
The use of a portion of residential real estate for non-residential purposes does not affect the characterization of that real estate as residential real estate.
The successful bidder shall immediately pay the amount of minimum bid to the County Collector in cash, by certified or cashier’s check, by money order, or, if the successful bidder is a governmental unit, by a check issued by that governmental unit.
"Person designated to receive service" means the public guardian of the county in which the property is located, or his or her designee, or such other person as the chief judge of the circuit court of that county so designates.
If the bid exceeds the minimum bid, the successful bidder shall pay the balance of the bid to the county collector in cash, by certified or cashier’s check, by money order, or, if the successful bidder is a governmental unit, by a check issued by that governmental unit by the close of the next business day.
(b) Notice of tax deed petition after redemption period has expired.
If the minimum bid is not paid at the time of sale or if SB2409 - 2 - LRB093 20514 SJM 46309 b the balance is not paid by the close of the next business day, then the sale is void and the minimum bid, if paid, is forfeited to the county general fund.
In all proceedings for the issuance of a tax deed that concern residential properties for which the owner of record has not redeemed the taxes within the redemption period, including any extensions of the redemption period, the tax purchaser, or his or her assignee, shall serve the person designated to receive notice with a copy of the notice required by Section 22-10.
In that event, the property shall be reoffered for sale within 30 days of the last offering of property in regular order.
The manner of service shall be made pursuant to Supreme Court Rule 105(b)(1) or Supreme Court Rule 105(b)(2).
The collector shall make available to the public a list of all properties to be included in any reoffering due to the voiding of the original sale.
With regard to any residential property, no tax deed shall issue until 60 days after the date that the person designated to receive notice has been formally served with SB2409 Engrossed - 2 - LRB093 20514 SJM 46309 b notice of the tax deed proceeding.
The collector is not required to serve or publish any other notice of the reoffering of those properties.
(c) Investigation of owner of record’s capacity.
In the event that any of the properties are not sold upon reoffering, or are sold for less than the amount of the original voided sale, the original bidder who failed to pay the bid amount shall remain liable for the unpaid balance of the bid in an action under Section 21-240.
Upon receipt of the notice referred to in subsection (b), the person designated to receive notice shall conduct an investigation of the owner of record’s capacity.
Liability shall not be reduced where the bidder upon reoffering also fails to pay the bid amount, and in that event both bidders shall remain liable for the unpaid balance of their respective bids.
The investigation shall be concluded within 60 days after the receipt of that notice.
A sale of properties under this Section shall not be final until confirmed by the court.
On petition to the court in the tax deed proceeding, with notice to the tax purchaser, the time to conclude the investigation may be extended for an additional 60 days for good cause shown.
(b) Confirmation of sales.
No tax deed shall issue during any such extension of time.
The county collector shall file his or her report of sale in the court within 30 days of the date of sale of each property.
The person designated to receive notice has the right to have the clerk of the court issue subpoenas and the right to petition the court in the tax deed proceeding for additional assistance, including a request to be named guardian ad litem, as may be necessary to conduct the investigation that is required by this Section.
No notice of the county collector’s application to confirm the sales shall be required except as prescribed by rule of the court.
(d) Appointment of guardian.
Upon confirmation, except in cases where the sale becomes void under Section 22-85, or in cases where the order of confirmation is vacated by the court, a sale under this Section shall extinguish the in rem lien of the general taxes, special taxes and special assessments for which judgment has been entered and a redemption shall not revive the lien.
If the person designated to receive notice concludes that the owner of record may be a disabled person, as defined in Article XIa of the Probate Act of 1975, and that appointment of a guardian under Article XIa of the Probate Act of 1975 may be necessary to protect the interests of the owner of record, then the person designated to receive notice shall cause a petition for guardianship to be filed in the appropriate court in the county in which the property is located.
Confirmation of the sale shall in no event affect the owner’s personal liability to pay the taxes, interest and penalties as provided in this Code or prevent institution of a proceeding under Section 21-440 to collect any amount that may remain due after the sale.
The tax deed petitioner shall be served with formal notice of the petition for guardianship.
(c) Issuance of tax sale certificates.
The notice shall include a copy of the petition for guardianship.
Upon confirmation of the sale the County Clerk and the County Collector shall issue to the purchaser a certificate of purchase in the form SB2409 - 3 - LRB093 20514 SJM 46309 b prescribed by Section 21-250 as near as may be.
The manner of service shall be made pursuant to Supreme Court Rule 105(b)(1) or Supreme Court Rule 105(b)(2).
A certificate of purchase shall not be issued to any person who is ineligible to bid at the sale or to receive a certificate of purchase under Section 21-265.
The tax deed petitioner may appear in the guardianship proceeding in order to object to a finding that the owner of record was disabled during any portion of the redemption period or to seek a ruling that the owner of record was not disabled during the redemption period.
(d) Scavenger Tax Judgment, Sale and Redemption Record - Sale of parcels not sold.
Upon the filing of a petition for guardianship, all further proceedings in the tax deed proceeding shall be stayed until SB2409 Engrossed - 3 - LRB093 20514 SJM 46309 b further order of the court in which the guardianship proceeding is pending.
The county collector shall prepare a Scavenger Tax Judgment, Sale and Redemption Record.
If, as a result of the petition for guardianship, the probate court adjudges the owner of record to be a disabled person and appoints a guardian of the estate pursuant to Section 11a-3 of the Probate Act of 1975, the court shall also determine by a preponderance of the evidence whether the owner of record was disabled and unable to manage his or her estate during any portion of the redemption period.
The county clerk shall write or stamp on the scavenger tax judgment, sale, forfeiture and redemption record opposite the description of any property offered for sale and not sold, or not confirmed for any reason, the words "offered but not sold".
If the court determines that the owner of record was disabled and unable to manage his or her estate during any portion of the redemption period, the guardian shall be entitled to redeem from the tax sale within 6 months after the date of the appointment of the guardian.
The properties which are offered for sale under this Section and not sold or not confirmed shall be offered for sale annually thereafter in the manner provided in this Section until sold, except in the case of mineral rights, which after 10 consecutive years of being offered for sale under this Section and not sold or confirmed shall no longer be required to be offered for sale.
Unless the court determines that the owner of record was disabled and was unable to manage his or her estate throughout the redemption period, the court shall enter an order lifting the stay of the tax deed proceedings.
At any time between annual sales the County Collector may advertise for sale any properties subject to sale under judgments for sale previously entered under this Section and not executed for any reason.
A finding that the owner of record was not disabled during any portion of the redemption period does not preclude that person from raising any other available defenses to the issuance of a tax deed in the tax deed proceeding.
The advertisement and sale shall be regulated by the provisions of this Code as far as applicable.
(e) Reimbursement to the person entitled to notice.
(e) Proceeding to tax deed.
The person entitled to notice is entitled to reimbursement for the reasonable costs of the investigation undertaken pursuant to this Section, including reasonable attorney’s fees, whether or not a guardian is appointed, provided that the amount of reimbursement is approved by the court.
The owner of the certificate of purchase shall give notice as required by Sections 22-5 through 22-30, and may extend the period of redemption as provided by Section 21-385.
The person entitled to receive notice may bring a petition for reimbursement of costs and attorney’s fees in either the court hearing the guardianship proceeding or the court hearing the tax deed proceeding.
At any time within 5 months prior to expiration of the period of redemption from a sale under this Code, the owner of a certificate of purchase may file a petition and may obtain a tax deed under Sections 22-30 through 22-55.
The reimbursement for costs and attorney’s fees approved by the court shall be paid from the indemnity fund created in the county under Section 21-295 of this Act.
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All proceedings for the issuance of a tax deed and all tax deeds for properties sold under this Section shall be subject to Sections 22-30 through 22-55.
If a guardian of the estate for the owner of record is appointed, the guardian shall petition the court in the probate proceeding for authority to reimburse the indemnity fund from the estate of the owner of record for any costs paid from the indemnity SB2409 Engrossed - 4 - LRB093 20514 SJM 46309 b fund that relate to the investigation of the owner of record under this Section.
Deeds issued under this Section are subject to Section 22-70.
Upon that petition, the court shall order reimbursement unless that reimbursement will cause substantial hardship to the owner of record.
This Section shall be liberally construed so that the deeds provided for in this Section convey merchantable title.
(f) This Section applies only in Cook County.
SB2409 - 4 - LRB093 20514 SJM 46309 b In addition to filing a petition for a tax deed for a property sold under this Section, the petitioner must attach, along with the petition, a professional appraisal of the property for which the tax deed is sought.
If the court determines that the appraised value of the property greatly exceeds the judgment entered for taxes, special taxes, special assessments, interest, penalties, and costs, then the court shall require an independent inquiry into the well-being of the owner of the property before issuing the deed under Sections 22-30 through 22-55.
If, after the inquiry, the court determines that there are extenuating circumstances, the court shall enter an appropriate order to achieve equity in the matter.
(f) Redemptions from scavenger sales.
Redemptions may be made from sales under this Section in the same manner and upon the same terms and conditions as redemptions from sales made under the County Collector’s annual application for judgment and order of sale, except that in lieu of penalty the person redeeming shall pay interest as follows if the sale occurs before September 9, 1993:
(1) If redeemed within the first 2 months from the date of the sale, 3% per month or portion thereof upon the amount for which the property was sold;
(2) If redeemed between 2 and 6 months from the date of the sale, 12% of the amount for which the property was sold;
(3) If redeemed between 6 and 12 months from the date of the sale, 24% of the amount for which the property was sold;
(4) If redeemed between 12 and 18 months from the date of the sale, 36% of the amount for which the property was sold;
(5) If redeemed between 18 and 24 months from the date of the sale, 48% of the amount for which the property was sold;
(6) If redeemed after 24 months from the date of sale, SB2409 - 5 - LRB093 20514 SJM 46309 b the 48% herein provided together with interest at 6% per year thereafter.
If the sale occurs on or after September 9, 1993, the person redeeming shall pay interest on that part of the amount for which the property was sold equal to or less than the full amount of delinquent taxes, special assessments, penalties, interest, and costs, included in the judgment and order of sale as follows:
(1) If redeemed within the first 2 months from the date of the sale, 3% per month upon the amount of taxes, special assessments, penalties, interest, and costs due for each of the first 2 months, or fraction thereof.
(2) If redeemed at any time between 2 and 6 months from the date of the sale, 12% of the amount of taxes, special assessments, penalties, interest, and costs due.
(3) If redeemed at any time between 6 and 12 months from the date of the sale, 24% of the amount of taxes, special assessments, penalties, interest, and costs due.
(4) If redeemed at any time between 12 and 18 months from the date of the sale, 36% of the amount of taxes, special assessments, penalties, interest, and costs due.
(5) If redeemed at any time between 18 and 24 months from the date of the sale, 48% of the amount of taxes, special assessments, penalties, interest, and costs due.
(6) If redeemed after 24 months from the date of sale, the 48% provided for the 24 months together with interest at 6% per annum thereafter on the amount of taxes, special assessments, penalties, interest, and costs due.
The person redeeming shall not be required to pay any interest on any part of the amount for which the property was sold that exceeds the full amount of delinquent taxes, special assessments, penalties, interest, and costs included in the judgment and order of sale.
Notwithstanding any other provision of this Section, except for owner-occupied single family residential units which are condominium units, cooperative units or dwellings, SB2409 - 6 - LRB093 20514 SJM 46309 b the amount required to be paid for redemption shall also include an amount equal to all delinquent taxes on the property which taxes were delinquent at the time of sale.
The delinquent taxes shall be apportioned by the county collector among the taxing districts in which the property is situated in accordance with law.
In the event that all moneys received from any sale held under this Section exceed an amount equal to all delinquent taxes on the property sold, which taxes were delinquent at the time of sale, together with all publication and other costs associated with the sale, then, upon redemption, the County Collector and the County Clerk shall apply the excess amount to the cost of redemption.
(g) Bidding by county or other taxing districts.
Any taxing district may bid at a scavenger sale.
The county board of the county in which properties offered for sale under this Section are located may bid as trustee for all taxing districts having an interest in the taxes for the nonpayment of which the parcels are offered.
The County shall apply on the bid the unpaid taxes due upon the property and no cash need be paid.
The County or other taxing district acquiring a tax sale certificate shall take all steps necessary to acquire title to the property and may manage and operate the property so acquired.
When a county, or other taxing district within the county, is a petitioner for a tax deed, no filing fee shall be required on the petition.
The county as a tax creditor and as 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 to the county have been paid.
The county shall not be required to pay the subsequently accruing taxes or special assessments at any time.
Upon the written request of the county board or its designee, the county collector shall not offer the property for sale at any tax sale subsequent to the sale of the property to the county under this Section.
The lien of taxes and special assessments which become due and payable after a SB2409 - 7 - LRB093 20514 SJM 46309 b sale to a county shall merge in the fee title of the county, or other taxing district, on the issuance of a deed.
The County may sell the properties so acquired, or the certificate of purchase thereto, and the proceeds of the sale shall be distributed to the taxing districts in proportion to their respective interests therein.
The presiding officer of the county board, with the advice and consent of the County Board, may appoint some officer or person to attend scavenger sales and bid on its behalf.
(h) Miscellaneous provisions.
In the event that the tract of land or lot sold at any such sale is not redeemed within the time permitted by law and a tax deed is issued, all moneys that may be received from the sale of properties in excess of the delinquent taxes, together with all publication and other costs associated with the sale, shall, upon petition of any interested party to the court that issued the tax deed, be distributed by the County Collector pursuant to order of the court among the persons having legal or equitable interests in the property according to the fair value of their interests in the tract or lot.
Section 21-415 does not apply to properties sold under this Section.
Appeals may be taken from the orders and judgments entered under this Section as in other civil cases.
The remedy herein provided is in addition to other remedies for the collection of delinquent taxes.
(Source:
P.A.
90-514, eff.
8-22-97;
90-655, eff.
7-30-98;
91-189, eff.
1-1-00.)
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Action History

  1. Session Sine Die

  2. Referred to Rules Committee

  3. First Reading

  4. Chief House Sponsor Rep. Julie Hamos

  5. Placed on Calendar Order of First Reading

  6. Arrived in House

  7. Third Reading - Passed; 037-018-000

  8. Placed on Calendar - Consideration Postponed April 1, 2004

  9. Third Reading - Consideration Postponed

  10. Added as Co-Sponsor Sen. Jeffrey M. Schoenberg

  11. Added as Co-Sponsor Sen. Kimberly A. Lightford

  12. Added as Co-Sponsor Sen. Donne E. Trotter

  13. Placed on Calendar Order of 3rd Reading

  14. Senate Floor Amendment No. 3 Adopted; Silverstein

  15. Recalled to Second Reading

  16. Added as Co-Sponsor Sen. James A. DeLeo

  17. Senate Floor Amendment No. 3 Be Adopted Executive; 013-000-000

  18. Senate Floor Amendment No. 3 Rules Refers to Executive

  19. Third Reading Deadline Extended - Rule 2-10(e), January 11, 2005.

  20. Senate Floor Amendment No. 3 Referred to Rules

  21. Senate Floor Amendment No. 3 Filed with Secretary by Sen. Ira I. Silverstein

  22. Placed on Calendar Order of 3rd Reading March 25, 2004

  23. Senate Floor Amendment No. 2 Adopted; Silverstein

  24. Second Reading

  25. Senate Floor Amendment No. 2 Be Adopted Revenue; 006-000-004

  26. Added as Co-Sponsor Sen. Barack Obama

  27. Added as Co-Sponsor Sen. Antonio Munoz

  28. Senate Floor Amendment No. 2 Rules Refers to Revenue

  29. Senate Floor Amendment No. 2 Referred to Rules

  30. Senate Floor Amendment No. 2 Filed with Secretary by Sen. Ira I. Silverstein

  31. Added as Co-Sponsor Sen. Mattie Hunter

  32. Added as Chief Co-Sponsor Sen. Iris Y. Martinez

  33. Added as Chief Co-Sponsor Sen. M. Maggie Crotty

  34. Placed on Calendar Order of 2nd Reading March 2, 2004

  35. Do Pass as Amended Revenue; 007-000-003

  36. Senate Committee Amendment No. 1 Adopted

  37. Postponed - Revenue

  38. Senate Committee Amendment No. 1 Rules Refers to Revenue

  39. Senate Committee Amendment No. 1 Referred to Rules

  40. Senate Committee Amendment No. 1 Filed with Secretary by Sen. Ira I. Silverstein

  41. Assigned to Revenue

  42. Added as Chief Co-Sponsor Sen. Don Harmon

  43. Added as Chief Co-Sponsor Sen. Jacqueline Y. Collins

  44. Referred to Rules

  45. First Reading

  46. Filed with Secretary by Sen. Ira I. Silverstein

Sponsors

  • Ira I. Silverstein · Cosponsor

Sponsorship breakdown

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0 sponsors · 1 co-sponsors · 182 not signed on · 1 voted No

Sponsors (0)

None.

Co-sponsors (1)

  • Ira I. Silverstein

Not signed on (182)

182 members have not signed on to this bill.

Show all 182 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Motion

Passed 37 Yea · 18 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 301704
Democrat 7000
Republican 0100
Total 371804
% of votes cast 63%31%0%7%
How each member voted (59)
Member Party Vote
Sandoval — Yea
Silverstein — Yea
Soden — Nay
Link — Not Voting
Maloney — Yea
Althoff — Yea
Martinez — Yea
Bomke — Nay
Burzynski — Nay
Garrett — Yea
Halvorson — Yea
Lauzen — Yea
Luechtefeld — Nay
Munoz — Yea
Meeks — Yea
Sullivan, D. — Yea
Obama — Yea
Sullivan, J. — Yea
Jacobs — Yea
Radogno — Yea
Jones, W. — Yea
Cullerton — Yea
Schoenberg — Yea
Shadid — Yea
Sieben — Nay
Brady — Nay
Petka — Nay
Trotter — Yea
Jones, J. — Nay
Watson — Nay
Viverito — Yea
Demuzio — Not Voting
Winkel — Yea
Wojcik — Yea
Clayborne — Not Voting
Cronin — Nay
Crotty — Yea
DeLeo — Yea
Dillard — Not Voting
Forby — Nay
Geo-Karis — Yea
Haine — Yea
Hendon — Yea
Peterson — Nay
Rauschenberger — Nay
Righter — Nay
Risinger — Nay
Ronen — Yea
Roskam — Nay
Rutherford — Nay
del Valle — Yea
Don Harmon Democrat Yea
Emanuel "Chris" Welch Democrat Yea
Emil Jones, III Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Lawrence "Larry" Walsh, Jr. Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Nay

Official roll call →

Subjects

taxation housing
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 2409 do?
Amends the Property Tax Code. Provides that in addition to filing a petition for a tax deed for a property sold at a collector's scavenger sale, the petitioner must attach, along with the petition, a professional appraisal of the property for which the tax deed is sought. Provides that if the court determines that the appraised value of the property greatly exceeds the amount of the judgment of sale at a scavenger sale, then the court shall require an independent inquiry into the well-being of the owner of the property before issuing the deed and, if necessary, enter an appropriate order to achieve equity in the matter.
Who sponsors SB 2409?
SB 2409 is sponsored by Ira I. Silverstein.
What is the current status of SB 2409?
This bill died with 93rd Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 2409?
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