Tax Deeds

PA 95-477, SB 461 Tax Deeds and Procedures, Effective Date: June 1, 2008, Statutes Amended: 35 ILCS 200/22-10, -15, -20, -25, -30, -40, and -45.

Illinois Public Act 95-477 originated as Illinois Senate Bill 461. It amends provisions in the Property Tax Code involving tax deeds and procedures. The act changes a few timeframes and the procedure for providing notice to owners of and parties interested in property where the real estate taxes are sold. It also makes other minor changes that are not discussed.

First, the act states that a purchaser of real estate taxes at an annual tax sale or a scavenger sale (tax purchaser) may petition for a tax deed any time during the sixth-month period before the redemption period for the property sold expires. Under the previous version of the statute, the tax purchaser must petition for the deed within five months prior to the expiration.

The act further provides that between three and six months before a redemption period will expire, a tax purchaser must notify all owners and occupants of, as well as parties interested in, the property sold of the expiration date. Otherwise, the tax purchaser may not obtain a tax deed for the property. Under the previous version of the statute, a tax purchaser must notify such parties between three and five months prior to the expiration.

Second, Public Act 95-477 requires that when a tax purchaser personally serves owners of and parties interested in property involved in the sale, the tax purchaser must do so pursuant to Sections 2-203, 2-204, 2-205, 2-205.1, and 2-211 of the Illinois Code of Civil Procedure. The previous version of the statute lists specific procedures for personal service that are less detailed and comprehensive than those described in the above provisions of the Illinois Code of Civil Procedure.

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