Until September 30, 2028, a lien for an assessment levied under state law section 11-268 (which the bill's title calls county abatement liens) is not wiped out when a property tax lien is sold or when a court ends the owner's right to redeem the property; after that date, this protection is removed again.
Official title: county abatement liens; notice; priority
- September 12, 2026: Adding section 11-268 liens to the liens that survive a tax lien sale and a foreclosure of the right to redeem
- After September 30, 2028: Removing section 11-268 liens from those lists again
What changes
BeforeSelling a real property tax lien did not wipe out liens for assessments levied under certain listed laws, and section 11-268 was not on that list.
NowSelling a real property tax lien also does not wipe out a lien for an assessment levied under section 11-268.
BeforeWhen a court ended an owner's right to redeem (pay off the tax lien and keep the property), liens for assessments under certain listed laws stayed in place, and section 11-268 was not on that list.
NowA lien for an assessment levied under section 11-268 also stays in place after a court ends the owner's right to redeem.
-
NowStarting September 30, 2028, section 11-268 liens are taken back off both lists.
Who it affects
- Owners of property with delinquent property taxes
- People and businesses that buy property tax liens
- Counties that place section 11-268 assessment liens
- Courts handling tax lien foreclosure cases
What you need to do
Nothing.
What the law doesn't answer
- What section 11-268 covers or what kinds of county assessments or abatement work it involves
- Why the protection ends on September 30, 2028
- Whether the law changes any notice requirements, despite 'notice' appearing in the bill's short title
- How the change applies to tax lien sales or court cases already underway
This summary describes the law as enacted. Later laws, court rulings or referendum petitions can change the picture. Check the official text for the current wording.