ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/21-95 (2026)

Tax abatement after acquisition by a governmental unit

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(35 ILCS 200/21-95)
    Sec. 21-95. Tax abatement after acquisition by a governmental unit. When any county, municipality, school district, forest preserve district, or park district acquires property through the foreclosure of a lien, through a judicial deed, through the foreclosure of receivership certificate lien, or by acceptance of a deed of conveyance in lieu of foreclosing any lien against the property, or when a government unit acquires property under the Abandoned Housing Rehabilitation Act or a blight reduction or abandoned property program administered by the Illinois Housing Development Authority, or when any county or other taxing district acquires a deed for property under Section 21-90 or Sections 21-145 and 21-260, or when any county, municipality, school district, forest preserve district, or park district acquires title to property that was to be transferred to that county, municipality, school district, forest preserve district, or park district under the terms of an annexation agreement, development agreement, donation agreement, plat of subdivision, or zoning ordinance by an entity that has been dissolved or is being dissolved or has been in bankruptcy proceedings or is in bankruptcy proceedings, all due or unpaid property taxes and existing liens for unpaid property taxes imposed or pending under any law or ordinance of this State or any of its political subdivisions shall become null and void.
(Source: P.A. 100-314, eff. 8-24-17; 100-445, eff. 1-1-18; 100-863, eff. 8-14-18.)

    
Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 2011–2022 · leading case: PML Dev. LLC v. Vill. of Hawthorn Woods, 2022 IL App (2d) 200779, 210 N.E.3d 242.
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PML Dev. LLC v. Vill. of Hawthorn Woods, 2022 IL App (2d) 200779, 210 N.E.3d 242. “” 35 ILCS 200/21-95 (West 2016). ¶ 55 The Village contends that, if it were to accept a deed in lieu of foreclosure, it would then be required to file a separate lawsuit to declare null and void all the tax liens of other taxing bodies.”
In re Skidmore, 953 N.E.2d 981 (Ill. App. Ct. 2d Dist. 2011). · cites it 5× “, null and void) pursuant to section 21-95 of the Property Tax Code (35 ILCS 200/21-95 (West 2008)). On the parties' cross-motions for summary judgment, the trial court entered judgment against the city and in favor of defendant, Robert Skidmore as Lake County treasurer.”
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