Real estate with delinquent taxes or liens; apptmt. of special commissioner, increases value.

Increased the maximum assessed value of a parcel eligible for special commissioner appointment from $75,000 to $125,000.

Raised the tax delinquency thresholds for high-fiscal-stress areas from 50%/25% to 35%/15% for general cases, and from 20%/10% to maintain those levels but clarify the $150,000 value cap for specific nonprofit renovation agreements.

Adjusted the tax delinquency thresholds for standard areas to require 50% total delinquency or 25% tax-only delinquency to trigger the special commissioner process.

Increased the maximum assessed value threshold for eligible properties from $75,000 to $125,000, expanding the number of properties that can be processed through the special commissioner appointment.

Raised the tax lien percentage thresholds for properties in high-fiscal-stress areas, requiring higher levels of accumulated debt before the expedited process can be initiated.

Adjusted the specific tax delinquency percentages for occupied dwellings in high-stress areas to ensure only properties with substantial unpaid taxes qualify for the streamlined sale process.