Bill
SB 3457
Illinois counties must identify and notify all known occupants of residential properties facing tax-collection judgment and sale, clarifying it’s not a eviction notice.
SB3457 (104th General Assembly) – Prop TX Notice to Tenant
Jurisdiction: Illinois
Committee/Status: Assigned to Revenue; Rule 2-10 deadline set (May 15, 2026 for 3rd reading)
Introduction: February 5, 2026
Sponsor: Sen. Graciela Guzmán (co-sponsor)
Purpose and intent
- The bill amends the Illinois Property Tax Code to strengthen tenant notice related to residential properties undergoing an application for judgment and sale for delinquent property taxes.
- The core aim is to ensure known occupants of dwelling units are informed when a property subject to delinquent taxes is moving toward a judgment and sale, enhancing transparency and tenant awareness.
Key provisions
- New section added: 35 ILCS 200/21-137 (Sec. 21-137. Notice to known occupants of dwelling units).
- In cases where residential property is subject to an application for judgment and sale under the tax-collection process:
- The county collector must make a good faith effort to identify the identities and addresses of all occupants of dwelling units on the property.
- The county collector must notify all known occupants that an application for judgment and sale has been filed.
- The notice must include:
1) The occupant’s name being served.
2) A statement that the property is subject to an application for judgment and sale.
3) Contact information for an individual or entity occupants may reach with questions or concerns.
4) A clear notice that reads or substantially similar: “This is NOT a notice to vacate the premises. You may wish to contact a lawyer or your local legal aid or housing counseling agency to discuss any rights that you may have.”
5) The case name, case number, and the court where the order confirming the sale has been entered.
6) Instructions on how to pay any future rent, if applicable.
- Service of the written notice must be performed by one of three methods:
- Delivering a copy to the known occupant.
- Leaving a copy with a person on the premises who is at least 13 years old and residing on or in possession of the premises.
- Sending a copy by first-class mail addressed to the occupant by the name known to the holder or purchaser.
Who is affected
- Residential property owners/holders subject to an application for judgment and sale for delinquent taxes.
- Occupants/tenants living in such residential properties, who would receive additional notice.
- County collectors, who are responsible for identifying occupants and issuing notices.
Procedural and timeline aspects
- The bill adds a new procedural requirement for notice to known occupants, alongside existing notice under Section 21-135.
- The timeline for implementation depends on when a property enters an application for judgment and sale; once triggered, the county collector must execute the occupancy identification and notice process.
- The bill provides a defined notice content and service method to ensure consistency and enforceability.
- Committee deadlines: Rule 2-10 deadline established for April 24, 2026; 3rd Reading deadline May 15, 2026 (as per the current action history).
Notes for readers
- The notice emphasizes that it is not a eviction notice and urges occupants to seek legal or housing counseling support.
- The requirement focuses on “known occupants”; the bill directs county collectors to make a good faith effort to identify occupants, which may have practical challenges in cases with unknown or uncooperative occupants.
Summary
SB3457 seeks to protect tenants in Illinois by requiring county collectors to proactively identify and notify all known occupants of dwelling units in residential properties facing an application for judgment and sale due to delinquent taxes. The notice must be informative, non-threatening, and provide contact information and resources, while clarifying that it is not a notice to vacate. The measure adds a targeted layer of tenant outreach to the tax-collection process.
Compiled from official sources — confirm details with the bill’s official record.
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