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Illinois

Summary: Not less than 15 days before the date of application for judgment and sale of delinquent properties, the county collector shall mail, by registered or certified mail, a notice of the forthcoming application for judgment and sale (Sec. 21-110, Sec. 21-135), The collector, in person or by deputy, shall attend, on the day and in the place specified in the notice for the sale of property for taxes, and shall, between 9:00 a.m. and 4:00 p.m., or later at the collector’s discretion, proceed to offer for sale, separately and in consecutive order, all property in the list on which the taxes, special assessments, interest or costs have not been paid (Sec. 21-205). Every property offered at public sale, and not sold for want of bidders, unless it is released from sale by the withdrawal from collection of a special assessment levied thereon, shall be forfeited to the State of Illinois (Sec.
21-225). If taxes on a property have been delinquent for two years or longer, the county may apply to have the tax lien certificates sold at a scavenger sale all properties shall be offered for sale in consecutive order as they appear in the delinquent list. The minimum bid for any property shall be $250 or one-half of the tax if the total liability is less than $500 (Sec. 21-260).

Law: Illinois Compiled Statutes, Chapter 35, Title 7, “Tax Collection” (35 ILCS 200/21-5 et seq.).
Contact: The county tax collector (Sec. 21-110).
Interest Rate: 18% penalty (Sec. 21-215).
Auction Type: Tax Lien Certificate (Sec. 21-240).
Bidding Procedure: Bid down the penalty (Regular tax sales) (Sec. 21-215) and the highest/greatest bid (for Scavenger tax sales) (Sec. 21-260).

Costs: $10 automation fee (Sec. 21-245).
Redemption Period: Two (2) to three (3) years (Sec. 21-350). “Property sold under this Code may be redeemed at any time before the expiration of 2 years from the date of sale, except that:
(a) If on the date of sale the property is vacant non-farm property or property containing an improvement consisting of a structure or structures with 7 or more residential units or that is commercial or industrial property, it may be redeemed at any time before the expiration of 6 months from the date of sale if the property, at the time of sale, was for each of 2 or more years delinquent or forfeited for all or part of the general taxes due on the property.
(b) If on the date of sale the property sold was improved with a structure consisting of at least one and not more than 6 dwelling units it may be redeemed at any time on or before the expiration of 2 years and 6 months from the date of sale. If, however, the court that ordered the property sold, upon the verified petition of the holder of the certificate of purchase brought within 4 months from the date of sale, finds and declares that the
structure on the property is abandoned, then the court may order that the property may be redeemed at any time on or before the expiration of 2 years from the date of sale. Notice of the hearing on a petition to declare the property abandoned shall be given to the owner or owners of the property and to the person in whose name the taxes were last assessed, by certified or registered mail sent to their last known addresses at least 5
days before the date of the hearing.
(c) If the period of redemption has been extended by the certificate holder as provided in Section 21-385, the property may be redeemed on or before the extended redemption date.”

Deed Assigned at Foreclosure to: The Tax Lien Certificate holder (Sec. 21-205). “The collector, in person or by deputy, shall attend, on the day and in the place specified in the notice for the sale of property for taxes, and shall, between 9:00 a.m. and 4:00 p.m., or later at the collector’s discretion, proceed to offer for sale, separately and in consecutive order, all property in the list on which the taxes, special assessments, interest or costs have not been paid. However, in any county with 3,000,000 or more inhabitants, the offer for sale shall be made between 8:00 a.m. and 8:00 p.m. The collector’s office shall be kept open during all hours in which the sale is in progress. The sale shall be continued from day to day, until all property in the delinquent list has been offered for sale. However, any city, village or incorporated town interested in the collection of any tax or special assessment, may, in default of bidders, withdraw from collection the special assessment levied against any property by the corporate authorities of the city, village or incorporated town. In case of a withdrawal, there shall be no sale of that property on account of the delinquent special assessment thereon.

In every sale of property pursuant to the provisions of this Code, the collector may employ any automated means that the collector deems appropriate, provided that bidders are required to personally attend the sale. The changes made by this amendatory Act of the 94th General Assembly are declarative of existing law.”

Notes:
Penalty rate: The person at the sale offering to pay the amount due on each property for the least percentage shall be the purchaser of that property. No bid shall be accepted for a penalty exceeding the maximum of 18% (Sec. 21-215). For Regular Tax Sales, the penalty percentage is then computed through the date of redemption as a percentage of the certificate amount, as follows (Sec. 21-355):
Redeemed within 06 months - penalty bid at sale;
Redeemed within 12 months - two times the penalty interest rate bid;
Redeemed within 18 months - three times the penalty interest rate bid;
Redeemed within 24 months - four times the penalty interest rate bid;
Redeemed within 36 months - five times the penalty interest rate bid.
The person redeeming from Scavenger tax sales shall pay interest on that part of the amount for which the property was sold equal to or less than the full amount of delinquent taxes, special assessments, penalties, interest, and costs, included in the judgment and order of sale as follows:
(1) If redeemed within the first 2 months from the date of the sale, 3% per month upon the amount of taxes, special assessments, penalties, interest, and costs due for each of the first 2 months or fraction thereof. (2) If redeemed at any time between 2 and 6 months from the date of the sale, 12% of the amount of taxes, special assessments, penalties, interest, and costs due. (3) If redeemed at any time between 6 and 12 months from the date of the sale, 24% of the amount of taxes, special assessments, penalties, interest, and costs due. (4) If redeemed at any time between 12 and 18 months from the date of the sale, 36% of the amount of taxes, special assessments, penalties, interest, and costs due. (5) If redeemed at any time between 18 and 24 months from the date of the sale, 48% of the amount of taxes, special assessments, penalties, interest, and costs due. (6) If redeemed after 24 months from the date of sale, the 48% provided for the 24 months together with interest at 6% per annum thereafter on the amount of taxes, special assessments, penalties, interest and costs due (Sec.21-260).

Important. According to (Sec. 21-260) ‘The person redeeming shall not be required to pay any interest on any part of the amount for which the property was sold that exceeds the full amount of delinquent taxes, special assessments, penalties, interest, and costs included in the judgment and order of sale.’ Basically, this means that anything over and above the minimum bid will not draw interest.

Redemption period: Generally, properties may be redeemed at any time before the expiration of 2 years from the date of sale, (Sec. 21-350 ). However, the owner of a tax lien certificate can extend the redemption to three years from the date of sale (Sec. 21-385).

Attaining a Tax Deed: At any time within 5 months but not less than 3 months prior to the expiration of the redemption period for property sold pursuant to judgment and order of sale under Sections 21-110 through 21-120 or 21-260 , the purchaser or his or her assignee may file a petition in the circuit court in the same proceeding in which the judgment and order of sale were entered, asking that the court direct county clerk to issue a tax deed if the property is not redeemed from the sale. The petition shall be accompanied by the statutory filing fee.

Notice of filing the petition and the date on which the petitioner intends to apply for an order on the petition that a deed be issued if the property is not redeemed shall be given to occupants, owners and persons interested in the property as part of the notice provided in Sections 22-10 through 22-25 , except that only one publication is required. The county clerk shall be notified of the filing of the petition and any person owning or interested in the property may, if he or she desires, appear in the proceeding.

You MUST record your Tax Deed: Unless the holder of the certificate purchased at any tax sale under this Code takes out the deed in the time provided by law, and records the same within one year from and after the time for redemption expires, the certificate or deed, and the sale on which it is based, shall, after the expiration of the one year period, be absolutely void with no right to reimbursement. If the holder of the certificate is prevented from obtaining a deed by injunction or order of any court, or by the refusal or inability of any court to act upon the application for a tax deed, or by the refusal of the clerk to execute the same deed, the time he or she is so prevented shall be excluded from computation of the one year period. Certificates of purchase and deeds executed by the clerk shall recite the qualifications required in this Section (Sec. 22-85).

Illinois Contacts
number of Counties: 102

Cook County
118 North Clark Street
Delinquent Property Tax Division
Chicago, IL 60602-1304
Phone: (312) 603-5500
www.co.cook.il.us

Du Page County
505 North County Farm Road
Delinquent Property Tax Division
Wheaton, IL 60187-3907
Phone: (630) 682-7467
www.co.dupage.il.us

Kane County
719 S Batavia Ave
Delinquent Property Tax Division
Geneva, IL 60134-3077
Phone: (630) 232-3400
www.co.kane.il.us

Lake County
18 N County Street, Room 1001
Delinquent Property Tax Division
Waukegan, IL 60085-4304
Phone: (847) 360-6336
www.co.lake.il.us

Madison County
155 North Main Street
Delinquent Property Tax Division
Edwardsville, IL 62025-1955
Phone: (618) 692-6290
www.co.madison.il.us/

McHenry County
2200 N Seminary Avenue
Delinquent Property Tax Division
Woodstock, IL 60098-2637
Phone: (815) 338-2040
www.co.mchenry.il.us

Sangamon County
200 S. 9th Street
Delinquent Property Tax Division
Springfield, IL 62701-1629
Phone: (217) 753-6600
www.co.sangamon.il.us

St. Clair
10 Public Square
Delinquent Property Tax Division
Belleville, IL 62220-1623
Phone: (618) 277-6600

Will County
302 North Chicago Street
Delinquent Property Tax Division
Joliet, IL 60432-4078
Phone: (815) 740-4602
www.willcountyillinois.com

Winnebago County
404 Elm Street
Delinquent Property Tax Division
Rockford, IL 61101-1239
Phone: (815) 987-2590
www.co.winnebago.il.us/