IL HB5447

Amends Section 21-95 of the Property Tax Code regarding tax liens when governmental units acquire property through foreclosure or other means.

When a county, municipality, or government unit acquires property and the tax lien becomes null and void against that acquired property, the lien attaches to all other real property in the county owned by the previous owner.

Applies to property acquired through foreclosure of liens, judicial deeds, receivership certificate foreclosures, deeds in lieu of foreclosure, the Abandoned Housing Rehabilitation Act, or tax deeds under specified code sections.

Tax liens for unpaid property taxes remain valid and enforceable against the previous owner's other real property holdings in the county, even though they become void against the acquired property itself.