Submitted by UCS on January 8, 2018

IL State Tax Lien Registration Act

Effective January 1, 2018, the Illinois Department of Revenue enacted the State Tax Lien Registration Act (Act) which creates a uniformed state tax lien registry maintained by the Illinois Department of Revenue. Prior to the Act becoming effective, state tax liens were filed by the Illinois Department of Revenue at the appropriate county recorder offices across the state. Note: Any liens filed with a county recorder of deeds office prior to the effective date of this Act will be not considered invalidated. Because of this, when conducting state tax lien searches in Illinois, you may want to consider searches at both the county recorder of deeds as well as the new State Tax Lien Registry to be sure that any and all state liens have been found.

Under the Act, all state tax liens are required to be filed in the new State Tax Lien Registry and all existing state tax lien filings are expected to be moved and made available in the statewide centralized index. The Department of Revenue may file a notice of tax lien in the registry within three years from the date of the final tax liability for both real and personal property. The notice of tax lien must include:

• The name and last known address of the debtor.
• The Department of Revenue name and address.
• The tax lien number assigned by the Department of Revenue.
• The basis for the tax lien.

After the tax lien is filed in the registry, the lien is perfected and attaches to all existing and future property of the debtor. A notice of tax lien will be a lien on the debtor’s property for 20 years from the date of filing unless released earlier by the Department of Revenue.

Contact UCS today to speak with a Client Service Representative about your due diligence needs and making the right decisions for the receiving the most effective search results.

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