IL SB3096

Amends the State Tax Lien Registration Act to allow the Department of Employment Security to file unemployment contribution liens in a centralized Lien Registry maintained by the Department of Revenue, effective January 1, 2020.

Creates a new Lien Registry system for unemployment liens that attaches to all personal property (tangible and intangible) in any Illinois county and real property in specified counties, with the Registry information controlling over county records.

Exempts employers located in counties declared State disaster areas by the Governor from being charged for unemployment benefits paid to workers whose unemployment directly resulted from the declared disaster.

Allows liens filed with county recorders before January 1, 2020 to remain valid, and permits existing county-filed liens to be recorded in the Lien Registry without changing their original filing dates.

Establishes new procedures for releasing, partially releasing, or withdrawing unemployment liens filed in the Lien Registry, with the Registry superseding all county records for lien status.