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HB0799 - 104th General Assembly
REVENUE-TECH
Last Action
Statutes Amended In Order of Appearance
35 ILCS 5/101from Ch. 120, par. 1-101
Synopsis As Introduced
Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning the short title.
House Floor Amendment No. 1
Deletes reference to:
35 ILCS 5/101from Ch. 120, par. 1-101
Adds reference to:
35 ILCS 200/1-4 new
35 ILCS 200/1-71 new
35 ILCS 200/1-72 new
35 ILCS 200/1-153 new
35 ILCS 200/21-191 new
35 ILCS 200/21-192 new
35 ILCS 200/22-42 new
35 ILCS 200/22-43 new
Replaces everything after the enacting clause. Amends the Property Tax Code. Creates a pilot program that allows a county that has 3,000,000 or more inhabitants and that elects to participate in the program to acquire tax certificates for certain homestead properties offered at any of its annual tax sales. Provides that the number of properties may not exceed 200 properties or 50% of the total number of properties offered at that annual tax sale. Provides that, if a county acquires a tax certificate under the program and thereafter obtains an order directing issuance of a tax deed, the county shall record the tax deed within 30 days after entry of the order directing issuance of tax deed. Provides that the owner has a statutory right to redeem the property for a period of 365 days after recording of the tax deed. Provides that the property shall be offered at a judicial tax deed auction if it is not redeemed within that period. Sets forth procedures for the judicial tax deed auction. Contains provisions for the distribution of surplus funds. Sets forth the penalty amount for the property. Provides that no bidder, principal, affiliate, nominee, or related entity shall directly or indirectly engage in collusive bidding, common-control bidding, nominee bidding, bid rotation, or any other scheme designed to suppress competition at any tax sale under the Code. Contains provisions concerning assignments of certificates of purchase. Makes changes to various notices. Makes changes concerning the redemption period. Provides that if, on the date of the tax sale, the property sold is occupied residential property containing a structure or structures with 6 or fewer residential units, the property may be redeemed after 3 years but before the court orders the property sold at a judicial tax deed auction. Effective July 1, 2026.
Actions
| Date | Chamber | Action |
|---|---|---|
| 12/17/2024 | House | Prefiled with Clerk by Rep. Emanuel "Chris" Welch |
| 1/09/2025 | House | First Reading |
| 1/09/2025 | House | Referred to Rules Committee |
| 3/04/2025 | House | Assigned to Executive Committee |
| 3/12/2025 | House | Do Pass / Short Debate Executive Committee; 012-000-000 |
| 3/12/2025 | House | Placed on Calendar 2nd Reading - Short Debate ** |
| 3/27/2025 | House | Second Reading - Short Debate |
| 3/27/2025 | House | Held on Calendar Order of Second Reading - Short Debate ** |
| 4/11/2025 | House | Third Reading Deadline Extended-Rule May 31, 2025 |
| 5/31/2025 | House | Rule 19(a) / Re-referred to Rules Committee |
| 4/20/2026 | House | Approved for Consideration Rules Committee; 003-002-000 |
| 4/20/2026 | House | Third Reading Deadline Extended-Rule May 31, 2026 |
| 4/20/2026 | House | Placed on Calendar 2nd Reading - Short Debate |
| 4/21/2026 | House | House Floor Amendment No. 1 Filed with Clerk by Rep. Curtis J. Tarver, II |
| 4/21/2026 | House | House Floor Amendment No. 1 Referred to Rules Committee |
| 4/21/2026 | House | Chief Sponsor Changed to Rep. Curtis J. Tarver, II |
| 4/22/2026 | House | House Floor Amendment No. 1 Rules Refers to Revenue & Finance Committee |
| 4/22/2026 | House | House Floor Amendment No. 1 Recommends Be Adopted Revenue & Finance Committee; 011-004-000 |
| 4/22/2026 | House | House Floor Amendment No. 1 Adopted |
| 4/22/2026 | House | Placed on Calendar Order of 3rd Reading - Short Debate |
| 4/22/2026 | House | Third Reading - Short Debate - Passed 072-039-000 |
| 4/28/2026 | Senate | Arrive in Senate |
| 4/28/2026 | Senate | Placed on Calendar Order of First Reading |
| 4/28/2026 | Senate | Chief Senate Sponsor Sen. Don Harmon |
| 4/28/2026 | Senate | First Reading |
| 4/28/2026 | Senate | Referred to Assignments |