Illinois General Assembly - Full Text of HB1415

LRB104 07616 HLH 17660 b

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB1415

Introduced 1/28/2025, by Rep. Christopher "C.D." Davidsmeyer

SYNOPSIS AS INTRODUCED:

35 ILCS 200/21-110

Amends the Property Tax Code. Makes changes concerning the list of delinquent taxes. Requires the sheriff, on or before May 15 of each year, to present the delinquent lists to the county treasurer or county collector for examination. Effective immediately.

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Property Tax Code is amended by changing Section 21-110 as follows:

(35 ILCS 200/21-110)

Sec. 21-110. Published notice of annual application for judgment and sale; delinquent taxes.

(a) The sheriff shall, on or before May 15 of each year, present the delinquent lists to the county treasurer or county collector for examination. The county treasurer or county collector, having become satisfied that the lists are correct or having corrected them if the lists are erroneous, shall direct the county clerk to certify a copy of each list pertaining to real property, to the auditor not later than June 1 of each year. The original lists shall be preserved by the clerk in the clerk's office, and the list of delinquent real property shall be recorded in a permanent book to be kept by him or her for that purpose.

(b) At any time after all taxes have become delinquent in any year, the Collector shall publish an advertisement, giving notice of the intended application for judgment and sale of the delinquent properties. The advertisement may include the street address on file with the county collector, if available, and shall include the PIN number of each delinquent property. Except as provided below, the advertisement shall be in a newspaper published in the township or road district in which the properties are located. If there is no newspaper published in the township or road district, then the notice shall be published in some newspaper in the same county as the township or road district, to be selected by the county collector. When the property is in a city with more than 1,000,000 inhabitants, the advertisement may be in any newspaper published in the same county. When the property is in an incorporated town which has superseded a civil township, the advertisement shall be in a newspaper published in the incorporated town or if there is no such newspaper, then in a newspaper published in the county.

(c) The provisions of this Section relating to the time when the Collector shall advertise intended application for judgment for sale are subject to modification by the governing authority of a county in accordance with the provisions of subsection (c) of Section 21-40.

(Source: P.A. 97-557, eff. 7-1-12.)

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