HB3028 Summary

• Amends the Property Tax Code to modify requirements for issuance of tax deeds by specifying that courts must find all forfeitures and sales occurring after the initial tax sale have been redeemed, but only for subsequent years' taxes (not all subsequent sales).

• Declares sales in error when a property sale occurs after the original tax sale and includes only prior-year taxes, or includes both prior-year and post-year taxes; those prior-year taxes shall be merged into the tax deed grantee's title.

• Adds certificate of purchase owners whose liens are subject to prior tax years sold subsequent to their purchase as eligible applicants to declare a sale in error under Section 21-310.

• Modifies Section 22-85 to allow courts to extend the one-year recording deadline if a certificate holder is prevented from obtaining or recording a deed due to injunction, court refusal, or delays in issuing transfer stamps by any county, city, village, or incorporated town.

• Takes effect immediately upon becoming law.