Montgomery County Committee Backs Trustee Program for Tax Sales

Article Summary: The Montgomery County Board’s Finance & Budget Committee on Thursday, Aug. 6, 2026, voted to recommend that the full board adopt a resolution using the County Trustee program to administer requirements established under Public Act 104-0553, a new Illinois law allowing former owners to recover equity in property lost to taxes.

Tax Sale Resolution Key Points:

The committee recommended a resolution using the Trustee Program to administer statutory requirements under Public Act 104-0553.

Treasurer Nikki Lohman said the new law lets counties decide annually whether to hold a property tax sale including tax buyers, or go directly to the County Trustee.

State’s Attorney Brian Shaw said the legislation allows a two-year look-back for previous owners to recover equity.

Lohman said the change could apply to four parcels in Montgomery County. Motion by Corso, second by Whitworth; all in favor.

MONTGOMERY COUNTY — The Montgomery County Board’s Finance & Budget Committee on Thursday, Aug. 6, 2026, voted unanimously to recommend that the full County Board approve a resolution using the County Trustee program to administer the statutory requirements established under Public Act 104-0553.

Treasurer Nikki Lohman described the new Illinois tax sale law to the committee, telling members it allows previous owners to recover equity in property lost to taxes. Under the legislation, Lohman said, counties may determine annually whether they want to proceed with the property tax sale including tax buyers, or omit that process and go directly to the County Trustee.

State’s Attorney Brian Shaw described the property tax sale process for the committee and added that the legislation allows a two-year look-back for previous owners to recover equity. The minutes do not record the substance of Shaw’s description of the process itself.

Generally, an Illinois county’s annual tax sale offers delinquent property taxes to buyers, who pay the overdue amounts and can eventually seek a deed if the owner does not redeem the property. The alternative the committee recommended routes the process through a county trustee rather than through private tax buyers.

Lohman told the committee the change could apply to four parcels in Montgomery County. The record does not identify the parcels, their locations or their owners.

The motion came from Rob Corso with a second from Dr. Patty Whitworth. All members present voted in favor and the motion carried.

What Happens Next

The committee’s action is a recommendation only. The resolution itself has not been adopted, and the county’s tax sale procedure does not change until the full County Board votes in open session. The minutes do not give a date for the full board’s consideration, and no draft resolution text appears in the record.

The item has been carried on the committee’s agenda for some weeks in a less definite form. At the Finance & Budget Committee’s July 9 meeting, Lohman told members a resolution changing the tax sale and tax deed process “will be required when legislation becomes law,” without identifying the bill. The Aug. 6 record supplies the citation.

The county’s own copy of the resolution, and the text of Public Act 104-0553, are the two documents that would let readers see exactly what the county is committing to and what recourse former owners would have.

The minutes list committee members Corso, Chris Daniels, Whitworth, Chad Ruppert and Committee Chair Connie Beck as present, with Evan Young and Doug Donaldson absent.