98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
SB3168

 

Introduced 2/11/2014, by Sen. William R. Haine

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/21-135
35 ILCS 200/22-5
35 ILCS 200/22-10
35 ILCS 200/31-45

    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.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB3168LRB098 19644 HLH 54847 b

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 21-135, 22-5, 22-10, and 31-45 as follows:
 
6    (35 ILCS 200/21-135)
7    Sec. 21-135. Mailed notice of application for judgment and
8sale. Not less than 15 days before the date of application for
9judgment and sale of delinquent properties, the county
10collector shall mail, by registered or certified mail, a notice
11of the forthcoming application for judgment and sale to the
12person shown by the current collector's warrant book to be the
13party in whose name the taxes were last assessed or to the
14current owner of record and, if applicable, to the party
15specified under Section 15-170. The notice shall include the
16intended dates of application for judgment and sale and
17commencement of the sale, and a description of the properties.
18The county collector must present proof of the mailing to the
19court along with the application for judgement. That proof
20shall be in the form of a certificate or affidavit of the
21employee of the county collector who mailed the document,
22stating the time and place of mailing or delivery, the complete
23address that appeared on the envelope or package, and the fact

 

 

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1that proper postage was prepaid.
2    In counties with less than 3,000,000 inhabitants, a copy of
3this notice shall also be mailed by the county collector by
4registered or certified mail to any lienholder of record who
5annually requests a copy of the notice. The failure of the
6county collector to mail a notice or its non-delivery to the
7lienholder shall not affect the validity of the judgment.
8    In counties with 3,000,000 or more inhabitants, notice
9shall not be mailed to any person when, under Section 14-15, a
10certificate of error has been executed by the county assessor
11or by both the county assessor and board of appeals (until the
12first Monday in December 1998 and the board of review beginning
13the first Monday in December 1998 and thereafter), except as
14provided by court order under Section 21-120.
15    The collector shall collect $10 from the proceeds of each
16sale to cover the costs of registered or certified mailing and
17the costs of advertisement and publication. If a taxpayer pays
18the taxes on the property after the notice of the forthcoming
19application for judgment and sale is mailed but before the sale
20is made, then the collector shall collect $10 from the taxpayer
21to cover the costs of registered or certified mailing and the
22costs of advertisement and publication.
23(Source: P.A. 93-899, eff. 8-10-04.)
 
24    (35 ILCS 200/22-5)
25    Sec. 22-5. Notice of sale and redemption rights. In order

 

 

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1to be entitled to a tax deed, within 4 months and 15 days after
2any sale held under this Code, the purchaser or his or her
3assignee shall deliver to the county clerk a notice to be given
4to the party in whose name the taxes are last assessed as shown
5by the most recent tax collector's warrant books, in at least
610 point type in the following form completely filled in:
7
TAKE NOTICE
8    County of ...............................................
9    Date Premises Sold ......................................
10    Certificate No. .........................................
11    Sold for General Taxes of (year) ........................
12    Sold for Special Assessment of (Municipality)
13    and special assessment number ...........................
14    Warrant No. ............... Inst. No. .................
15
THIS PROPERTY HAS BEEN SOLD FOR
16
DELINQUENT TAXES
17Property address, if any, shown in the assessment record
18located at ...................................................
19Legal Description or Property Index No. .....................
20.............................................................
21.............................................................
22    This notice is to advise you that the above property has
23been sold for delinquent taxes and that the period of
24redemption from the sale will expire on .....................
25    This notice is also to advise you that a petition will be
26filed for a tax deed which will transfer title and the right to

 

 

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1possession of this property if redemption is not made on or
2before ......................................................
3    At the date of this notice the total amount which you must
4pay in order to redeem the above property is ................
5
YOU ARE URGED TO REDEEM IMMEDIATELY TO
6
PREVENT LOSS OF PROPERTY
7    Redemption can be made at any time on or before .... by
8applying to the County Clerk of .... County, Illinois at the
9Office of the County Clerk in ...., Illinois.
10    The above amount is subject to increase at 6 month
11intervals from the date of sale. Check with the county clerk as
12to the exact amount you owe before redeeming. Payment must be
13made by certified check, cashier's check, money order, or in
14cash.
15    For further information contact the County Clerk
16ADDRESS:............................
17TELEPHONE:..........................
 
18
...............................
19
Purchaser or Assignee
20
Dated (insert date).

 
21    Within 10 days after receipt of said notice, the county
22clerk shall mail to the addresses supplied by the purchaser or
23assignee, by registered or certified mail, copies of said
24notice to the party in whose name the taxes are last assessed

 

 

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1as shown by the most recent tax collector's warrant books. The
2purchaser or assignee shall pay to the clerk postage plus the
3sum of $10. The clerk shall write or stamp the date of
4receiving the notices upon the copies of the notices, and
5retain one copy.
6    The changes to this Section made by this amendatory Act of
7the 97th General Assembly apply only to tax sales that occur on
8or after the effective date of this amendatory Act of the 97th
9General Assembly.
10(Source: P.A. 97-557, eff. 7-1-12.)
 
11    (35 ILCS 200/22-10)
12    Sec. 22-10. Notice of expiration of period of redemption. A
13purchaser or assignee shall not be entitled to a tax deed to
14the property sold unless, not less than 3 months nor more than
156 months prior to the expiration of the period of redemption,
16he or she gives notice of the sale and the date of expiration
17of the period of redemption to the owners, occupants, and
18parties interested in the property, including any mortgagee of
19record, as provided below.
20    The Notice to be given to the parties shall be in at least
2110 point type in the following form completely filled in:
22TAX DEED NO. .................... FILED ....................
23
TAKE NOTICE
24    County of ...............................................
25    Date Premises Sold ......................................

 

 

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1    Certificate No. ........................................
2    Sold for General Taxes of (year) ........................
3    Sold for Special Assessment of (Municipality)
4    and special assessment number ...........................
5    Warrant No. ................ Inst. No. .................
6
THIS PROPERTY HAS BEEN SOLD FOR
7
DELINQUENT TAXES
8Property address, if any, shown in the assessment record
9located at ...................................................
10Legal Description or Property Index No. .....................
11.............................................................
12.............................................................
13    This notice is to advise you that the above property has
14been sold for delinquent taxes and that the period of
15redemption from the sale will expire on .....................
16.............................................................
17    The amount to redeem is subject to increase at 6 month
18intervals from the date of sale and may be further increased if
19the purchaser at the tax sale or his or her assignee pays any
20subsequently accruing taxes or special assessments to redeem
21the property from subsequent forfeitures or tax sales. Check
22with the county clerk as to the exact amount you owe before
23redeeming.
24    This notice is also to advise you that a petition has been
25filed for a tax deed which will transfer title and the right to
26possession of this property if redemption is not made on or

 

 

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1before ......................................................
2    This matter is set for hearing in the Circuit Court of this
3county in ...., Illinois on .....
4    You may be present at this hearing but your right to redeem
5will already have expired at that time.
6
YOU ARE URGED TO REDEEM IMMEDIATELY
7
TO PREVENT LOSS OF PROPERTY
8    Redemption can be made at any time on or before .... by
9applying to the County Clerk of ...., County, Illinois at the
10Office of the County Clerk in ...., Illinois.
11    For further information contact the County Clerk
12ADDRESS:....................
13TELEPHONE:..................
 
14
..........................
15
Purchaser or Assignee.
16
Dated (insert date).

 
17    In counties with 3,000,000 or more inhabitants, the notice
18shall also state the address, room number and time at which the
19matter is set for hearing.
20    The changes to this Section made by this amendatory Act of
21the 97th General Assembly apply only to matters in which a
22petition for tax deed is filed on or after the effective date
23of this amendatory Act of the 97th General Assembly.
24(Source: P.A. 97-557, eff. 7-1-12.)
 

 

 

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1    (35 ILCS 200/31-45)
2    Sec. 31-45. Exemptions. The following deeds or trust
3documents shall be exempt from the provisions of this Article
4except as provided in this Section:
5    (a) Deeds representing real estate transfers made before
6January 1, 1968, but recorded after that date and trust
7documents executed before January 1, 1986, but recorded after
8that date.
9    (b) Deeds to or trust documents relating to (1) property
10acquired by any governmental body or from any governmental
11body, (2) property or interests transferred between
12governmental bodies, or (3) property acquired by or from any
13corporation, society, association, foundation or institution
14organized and operated exclusively for charitable, religious
15or educational purposes. However, deeds or trust documents,
16other than those in which the Administrator of Veterans'
17Affairs of the United States is the grantee pursuant to a
18foreclosure proceeding, shall not be exempt from filing the
19declaration.
20    (c) Deeds or trust documents that secure debt or other
21obligation.
22    (d) Deeds or trust documents that, without additional
23consideration, confirm, correct, modify, or supplement a deed
24or trust document previously recorded.
25    (e) Deeds or trust documents where the actual consideration

 

 

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1is less than $100.
2    (f) Tax deeds.
3    (g) Deeds or trust documents that release property that is
4security for a debt or other obligation.
5    (h) Deeds of partition.
6    (i) Deeds or trust documents made pursuant to mergers,
7consolidations or transfers or sales of substantially all of
8the assets of corporations under plans of reorganization under
9the Federal Internal Revenue Code or Title 11 of the Federal
10Bankruptcy Act.
11    (j) Deeds or trust documents made by a subsidiary
12corporation to its parent corporation for no consideration
13other than the cancellation or surrender of the subsidiary's
14stock.
15    (k) Deeds when there is an actual exchange of real estate
16and trust documents when there is an actual exchange of
17beneficial interests, except that that money difference or
18money's worth paid from one to the other is not exempt from the
19tax. These deeds or trust documents, however, shall not be
20exempt from filing the declaration.
21    (l) Deeds issued to a holder of a mortgage, as defined in
22Section 15-103 of the Code of Civil Procedure, pursuant to a
23mortgage foreclosure proceeding or pursuant to a transfer in
24lieu of foreclosure.
25    (m) A deed or trust document related to the purchase of a
26principal residence by a participant in the program authorized

 

 

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1by the Home Ownership Made Easy Act, except that those deeds
2and trust documents shall not be exempt from filing the
3declaration.
4    (n) Deeds related to the disposition of property by a
5county acting as trustee for taxing districts under Section
621-90 of the Property Tax Code.
7(Source: P.A. 91-555, eff. 1-1-00.)