IL SB2958

Department may file a notice of tax lien in the State Tax Lien Registry within 3 years of a final tax liability if a person neglects or refuses to pay.

Notice of tax lien must now include the county or counties where the debtor's real property is located, to which the lien will attach.

Tax lien attaches to all personal property (tangible and intangible) throughout Illinois and to real property only in the specified county or counties, rather than attaching to all real property statewide.

Tax lien remains in effect for 20 years from filing unless released by the Department, with registry information searchable by debtor name or tax lien number at no charge.

Registry information cannot be used for survey, marketing, or solicitation purposes, with the Attorney General authorized to bring enforcement actions for violations.