Article XII. Judgments - Enforcement · Part 9. Exemption of Homestead · Last amended 2018 · Last verified July 20, 2026
In one sentenceLists what the homestead exemption does not cover: unpaid taxes or assessments, purchase-money or improvement debts, certain condominium lien enforcement, and eviction orders under specific provisions of this Code.
Full Text of 735 ILCS 5/12-903
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No property shall, by virtue of Part 9 of this Article, be exempt from sale for nonpayment of taxes or assessments, or for a debt or liability incurred for the purchase or improvement thereof, or for enforcement of a lien thereon pursuant to paragraph (g)(1) of Section 9 of the "Condominium Property Act", approved June 20, 1963, as amended, or be exempt from enforcement of an eviction order pursuant to paragraph (a)(7) or (a)(8) of Section 9-102 of this Code.
This amendatory Act of the 92nd General Assembly is intended as a clarification of existing law and not as a new enactment.
Plain-English Summary
Every exemption has edges, and this section marks them. Property is not shielded by the homestead exemption from sale for nonpayment of taxes or assessments, or for a debt incurred to purchase or improve the property. It's also not shielded from enforcement of a lien under a specific provision of the Condominium Property Act, or from enforcement of an eviction order under two subsections of Section 9-102 of this Code.
The section closes with an unusual note: the General Assembly described its amendment adding the eviction carve-out as a clarification of existing law, not a new enactment. That framing signals the legislature viewed eviction enforcement as already outside the homestead exemption's reach.
Because these categories fall outside the exemption entirely, a homeowner facing one of these debts can't use the dollar protections set out in the surrounding sections to block the sale or enforcement.
Frequently Asked Questions
Does the homestead exemption protect against a property tax sale?
No. Property isn't exempt from sale for nonpayment of taxes or assessments.
Can a lender enforce a purchase-money or home-improvement debt despite the homestead exemption?
No. The exemption doesn't cover a debt or liability incurred to purchase or improve the property.
Does the homestead exemption block enforcement of a condominium association's lien?
No, not for the specific lien enforcement referenced under the Condominium Property Act.
Does the homestead exemption prevent an eviction?
No. It doesn't apply to enforcement of an eviction order under the referenced subsections of Section 9-102.
Why does the section call an earlier amendment a “clarification” rather than a new law?
The General Assembly stated the amendment clarified existing law rather than creating a new rule.
Amendment History
(Source: P.A. 100-173, eff. 1-1-18.)
Source & verification. Section text and amendment history are
reproduced verbatim from the Illinois Compiled Statutes, published by the
Illinois Compiled Statutes, Illinois General Assembly / Legislative Reference Bureau. Last verified July 20, 2026.
· Official source
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