Illinois 2025-2026 Regular Session

Illinois Senate Bill SB2029

Introduced
2/6/25  
Refer
2/6/25  
Refer
2/25/25  

Caption

PROP TX-SURPLUS SALE

Summary

SB2029 amends the Illinois Property Tax Code to change how counties handle delinquent tax liens and tax deed proceedings, especially when a county files one petition covering multiple delinquent liens or certificates. In those cases, the bill allows the county, acting as trustee, to request that a court issue a tax deed to the county without first holding a judicial tax deed auction. The county would then be required to offer the property for sale at a public auction within 120 days after recording the deed, and the bill sets detailed notice, bidding, publication, and surplus-proceeds procedures for that auction. The bill also creates a new right for former owners to recover “surplus equity” lost when a tax deed is issued. It establishes a claim process for indemnity, limits recovery to the property’s fair cash value minus mortgages, liens, and certain taxes paid, and directs courts to handle these claims under equitable standards. In addition, SB2029 amends the Mortgage Rescue Fraud Act to require distressed-property conveyance contracts to disclose that an owner may be entitled to money for equity lost if a tax deed is issued, and that selling the property may forfeit that right.

Impact

SB2029 would significantly revise county tax deed practice under the Property Tax Code by authorizing counties to consolidate multiple delinquent parcels in one petition, obtain tax deeds without a judicial auction in specified circumstances, and then conduct a county-run public auction under new procedural rules. It also expands county authority to manage, maintain, sell, or assign acquired properties and clarifies how proceeds, costs, and surplus funds are distributed. The bill adds a new statutory indemnity remedy for owners who lose equity through tax deed issuance and requires additional consumer disclosures in distressed property transactions under the Mortgage Rescue Fraud Act.

Sentiment

No committee transcripts or recorded votes were provided, so there is no documented legislative debate or roll-call history to gauge support or opposition. Based on the bill text alone, the measure appears to be framed as a consumer-protection and tax-administration reform, combining county efficiency tools with new owner protections for surplus equity and clearer disclosures. The overall tone of the proposal suggests an effort to balance tax collection and property disposition with safeguards for delinquent homeowners.

Contention

The main points of potential contention are the bill’s expansion of county power to obtain tax deeds without a judicial auction in multi-parcel petitions, and the new indemnity right allowing former owners to claim lost surplus equity. Counties and tax administrators may favor the streamlined process and clearer auction rules, while property owners, housing advocates, or consumer-protection groups may focus on whether the new procedures adequately protect owners from losing equity. Another likely issue is the scope and administration of the indemnity remedy, including valuation standards, deadlines, and whether the county or tax purchaser bears any practical burden from the new claims process.

Companion Bills

No companion bills found.

Previously Filed As

IL HB3146

PROP TX-SURPLUS SALE

IL SB3940

PROP TX-TAX SALE

IL HB3130

PROPERTY TX-SURPLUS

IL HB5075

PROPERTY TX-SURPLUS

IL HB2089

Relating to surpluses from the disposition of foreclosed property; and prescribing an effective date.

IL HB2088

Relating to surpluses from the disposition of foreclosed property; prescribing an effective date.

IL HB2096

Relating to surpluses from the disposition of foreclosed property; prescribing an effective date.

IL HB3690

PROP TX-TAX SALES

IL HB1321

PROP TX-TAX DISTRICT SURPLUS

IL HB3421

PROP TX-EQUITY FUND

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