HB5064

Illinois HB5064 amends tax sale error procedures for property and mobile homes.

HB5064 amends the Property Tax Code and the Mobile Home Local Services Tax Enforcement Act to clarify conditions under which a tax sale can be declared in error. For property, a sale can be declared in error if the property was not subject to taxation, taxes were paid prior to sale, there was a double assessment, the property description was void, or the property contained hazardous substances unknown to the purchaser. For mobile homes, additional conditions include the mobile home being moved, taxes paid prior to sale, or the owner being a reservist or guardsperson granted an extension.