SB 2097

Abstract

Amends the Property Tax Code. Provides that a taxing district may abate taxes on residential property that qualifies for an abatement under any program adopted by the governing authority of the taxing district for the purpose of revitalizing or stabilizing neighborhoods. Provides that, if a county purchases delinquent property, the county may take steps to maintain the property, including, but not limited to, the mowing of grass or removal of nuisance greenery, the removal of garbage, waste, debris, or other materials, or the demolition, repair, or remediation of unsafe structures. In a Section concerning sales in error granted because a county, city, village or incorporated town has an interest in the property because of advancements made from public funds, provides that no petition for a sale in error may be brought unless the party seeking the sale in error has submitted a request in writing to the county, city, village, or town to waive the amounts owed, and that request has been (i) denied or (ii) not acted upon for a period of at least 90 days from the date on which the request was made. Provides that the redemption period for property that has been declared abandoned or blighted is 6 months (currently, 2 years) from: (1) the date of sale, if the holder of the certificate of purchase is a unit of local government; or (2) the date the property was declared abandoned or blighted, if the holder of the certificate of purchase is not a unit of local government. Senate Floor Amendment No. 1 Removes references to blighted property from provisions of the introduced bill concerning the period of redemption. Provides that, if the property is abandoned and the holder of the certificate of purchase is a unit of local government, then the court may order that the property may be redeemed at any time on or before the expiration of 6 months from the date of sale (currently, 2 years). Senate Floor Amendment No. 2 Deletes reference to: 35 ILCS 200/21-350 Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill with the following changes: (1) removes provisions concerning the redemption period for abandoned or blighted property; (2) in provisions concerning the purchase of delinquent property by the county, provides that the county may take steps to maintain the property, mow the grass or remove nuisance greenery, remove garbage, waste, debris, or other materials, or demolish, repair, or remediate unsafe structures (in the introduced bill, those activities were listed as components of "maintaining the property"); and (3) in provisions concerning sales in error, removes provisions providing that the request to waive amounts owed to a county, city, village, or town must be denied or not acted upon for a period of 90 days, and provides that court may not grant a sale in error for the property if the liens owed to a county, city, village, or town have been released within 60 days of the purchaser's request.