Illinois Compiled Statutes
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REVENUE35 ILCS 200/21-155
(35 ILCS 200/) Property Tax Code.
(35 ILCS 200/21-155)
Application for judgment on special assessments or special
taxes; counties of 3,000,000 or more. In counties with 3,000,000 or more
inhabitants, the application for judgment upon delinquent special assessments
or special taxes in each year shall include only special assessments, special
taxes, or installments thereof, and interest, as are returned as delinquent to
the county collector on or before August 1 in the year in which the application
is made, and in the case of those levied upon property in any city with
1,000,000 or more inhabitants, as were marked on the general tax books of the
county collector on or before March 10 of the same year or within 15 days after
the county collector received the general tax books that year. The judgment of
sale shall include interest on matured installments up to the date of the
In the 10 years following the completion of a general reassessment in
any county with 3,000,000 or more inhabitants, made under an order of the
Department, the application shall be made during the month of October for
judgment and order of sale for special assessments, special taxes, or
installments thereof, and interest, in each year on delinquent properties,
notwithstanding that such special assessments, special taxes, or installments
thereof, and interest are not returned as delinquent to the county collector,
on or before August 1 in the year in which the application is made, and in the
case of those levied upon property in any city with 1,000,000 or more
inhabitants, notwithstanding that such special assessments, special taxes or
installments thereof, and interest, were not marked on the general tax books of
the county collector, on or before March 10 of the same year or within 15 days
after the county collector received the general tax books in that year, in that
case, the county collector shall include in the application all special
assessments, special taxes, and installments thereof, and interest, then
remaining unpaid. Within 30 days after the county collector has received the
general tax books, the special assessments, special taxes, or installments
thereof, and interest, then remaining unpaid, shall be marked therein. If for
any reason, the application cannot be made during the month of October, it
shall be made at any time not later than January 1.
(Source: P.A. 83-1312; 88-455.)
35 ILCS 200/21-160
(35 ILCS 200/21-160)
Annual tax judgment, sale, redemption, and forfeiture record.
The collector shall transcribe into a record prepared for that purpose, and
known as the annual tax judgment, sale, redemption and forfeiture record, the
list of delinquent properties. On or before the day on
which application for judgment is to be made, the record shall be made out in numerical order and contain
all the information necessary to be recorded.
The record shall set forth the name of the owner, if known; the description
of the property; the year or years for which the tax or, in counties with
3,000,000 or more inhabitants, the tax or special assessments is
due; the valuation on which the tax is extended; the amount of the
consolidated and other taxes or in counties with 3,000,000 or more inhabitants,
the consolidated and other taxes and special assessments; the costs; and the
total amount of charges against the property.
The final record shall also be ruled in columns, to show in counties with 3,000,000
or more inhabitants the withdrawal of any special assessments from collection
and in all counties to show the amount paid before entry of judgment; the
amount of judgment and a column for remarks; the amount paid before sale and
after entry of judgment; the amount of the sale; amount of interest or penalty;
amount of cost; amount forfeited to the State; date of sale; acres or part
sold; name of purchaser; amount of sale and penalty; taxes of succeeding years;
interest and when paid, interest and cost; total amount of redemption; date of
redemption; when deed executed; by whom redeemed; and a column for remarks or
receipt of redemption money.
The final record shall be kept in the office of the county clerk.
(Source: P.A. 95-269, eff. 8-17-07.)
35 ILCS 200/21-165
(35 ILCS 200/21-165)
Payment of delinquent tax before sale.
Any person owning or
claiming properties upon which application for judgment is applied for
and any lienholder of record may, in
person or by agent, pay the taxes, and costs due, or in counties with 3,000,000
or more inhabitants, the taxes, special assessments, interest and costs due, to
the county collector at any time on or before the business day immediately preceding the day the taxes are sold, and the collector must accept those payments. A home rule unit may not regulate the hours and procedures employed by the county collector in a
manner that is inconsistent with this Section. No deadline for the payment of taxes, special assessments, interest, or costs may be imposed by any county, including a home rule unit, if the deadline is inconsistent with this Section. This Section is a limitation under
subsection (i) of Section 6 of Article VII of the Illinois Constitution on
the concurrent exercise by home rule units of powers and functions exercised by
(Source: P.A. 97-557, eff. 7-1-12
35 ILCS 200/21-170
(35 ILCS 200/21-170)
Report of payments and corrections.
On the day on which
application for judgment on delinquent property is applied for, the collector,
assisted by the county clerk, shall post all payments compare and correct the
list, and shall make and subscribe an affidavit, which shall be substantially
in the following form:
State of Illinois)
County of .......)
I ...., collector of the county of ...., do solemnly swear (or affirm,
as the case may be), that the foregoing is a true and correct list of the
delinquent property within the county of ...., upon which I have been
unable to collect the taxes (and special assessments, interest, and
printer's fees, if any), charged thereon, as required by law, for the year
or years therein set forth; and that the taxes now remain due and
unpaid, to the best of my knowledge and belief.
The affidavit shall be entered at the end of the list, and signed by
(Source: P.A. 88-455; 89-126, eff. 7-11-95.)
35 ILCS 200/21-175
(35 ILCS 200/21-175)
Proceedings by court.
Defenses to the entry of judgment
against properties included in the delinquent list shall be entertained by the
court only when: (a) the defense includes a writing specifying the particular
grounds for the objection; and (b) except as otherwise provided in Sections
14-25, 23-5, and 23-25, the taxes to which objection is made are paid under
protest under Section 23-5 and a tax objection complaint is filed
under Section 23-10.
If any party objecting is entitled to a refund of all or any part of a tax
paid, the court shall enter judgment accordingly, and also
enter judgment for the taxes, special assessments, interest and penalties as
appear to be due. The judgment shall be considered as a several judgment
against each property or part thereof, for each kind of tax or special
assessment included therein. The court shall direct the clerk to prepare and
enter an order for the sale of the property against which judgment is entered.
However, if a defense is made that the property, or any part thereof, is exempt
from taxation and it is demonstrated that a proceeding to determine the exempt
status of the property is pending under Section 16-70 or 16-130 or is being
conducted under Section 8-35 or 8-40, the court shall not enter a judgment
relating to that property until the proceedings being conducted under Section
8-35 or Section 8-40 have terminated.
(Source: P.A. 88-455; 88-642, eff. 9-9-94; 89-126, eff. 7-11-95.)
35 ILCS 200/21-180
(35 ILCS 200/21-180)
Form of court order.
A judgment and order of sale shall be
substantially in the following form:
Whereas, due notice has been given of the intended application for a
judgment against properties, and no sufficient defense having been made or
cause shown why judgment should not be entered against the properties, for
taxes (special assessments, if any), interest, penalties and costs due and
unpaid thereon for the year or years herein set forth, therefore the court
hereby enters judgment against the above stated properties or parts of
properties, in favor of the People of the State of Illinois, for the amount of
taxes (and special assessments, if any), interest, penalties and costs due
thereon. It is ordered by the court that the properties, or so much of each of
them as shall be sufficient to satisfy the amount of taxes (and special
assessments, if any), interest, penalties and costs due thereon, be sold as the
The order shall be signed by the judge. In all judicial proceedings of
any kind, for the collection of taxes and special assessments, all
amendments may be made which, by law, could be made in any personal action
pending in that court.
(Source: P.A. 84-1275; 88-455.)
35 ILCS 200/21-185
(35 ILCS 200/21-185)
Cure of error or informality in assessment rolls or tax
list or in the assessment, levy or collection of the taxes. No assessment of
property or charge for any of the taxes shall be considered illegal on account
of any irregularity in the tax lists or assessment rolls, or on account of the
assessment rolls or tax lists not having been made, completed or returned
within the time required by law, or on account of the property having been
charged or listed in the assessment or tax list without name, or in any other
name than that of the rightful owner. No error or informality in the
proceedings of any of the officers connected with the assessment, levying or
collection of the taxes, not affecting the substantial justice of the tax
itself, shall vitiate or in any manner affect the tax or the assessment
thereof. Any irregularity or informality in the assessment rolls or tax lists,
or in any of the proceedings connected with the assessment or levy of the
taxes, or any omission or defective act of any other officer or officers
connected with the assessment or levying of the taxes, may be, in the
discretion of the court, corrected, supplied and made to conform to law by the
court, or by the person (in the presence of the court) from whose neglect or
default it was occasioned. Where separate advertisement and application for
judgment and order of sale is made on account of delinquent special taxes or
special assessments in all cities, villages and incorporated towns in counties
with 3,000,000 or more inhabitants, and in cities, villages and incorporated
towns in other counties in which the county board by resolution has extended
the time in which the return, required in Section 20-100, may be made, the
procedure shall, in all respects, be the same as in this section prescribed,
except that there shall be 2 separate judgments and orders for sale, one on
account of delinquent special taxes and special assessments and the other on
account of delinquent general taxes.
(Source: P.A. 84-1275; 88-455.)
35 ILCS 200/Art. 21 Div. 4
(35 ILCS 200/Art. 21 Div. 4 heading)
Annual tax sale procedure
35 ILCS 200/21-190
(35 ILCS 200/21-190)
Entry of judgment for sale.
If judgment is rendered against any
property for any tax or, in counties with 3,000,000 or more inhabitants, for
any tax or special assessment, the county collector shall, after publishing a
notice for sale in compliance with the requirements of Sections 21-110 and
21-115 or 21-120, proceed to offer the property for sale pursuant to the
judgment. However, in the case of an appeal from the judgment, if the party,
when filing notice of appeal deposits with the county collector the amount of
the judgment and costs, the collector shall not sell the property until the
appeal is disposed of.
(Source: P.A. 79-451; 88-455.)
35 ILCS 200/21-195
(35 ILCS 200/21-195)
Examination of record; certificate of correctness.
On the day
advertised for sale, the county clerk, assisted by the collector, shall examine
the list upon which judgment has been entered and ascertain that all payments
have been properly noted thereon. The county clerk shall make a certificate to
be entered on the record, following the order of court that the record is
correct, and that judgment was entered upon the property therein mentioned for
the taxes, interest and costs due thereon. The certificate shall be attested
by the circuit court clerk under seal of the court and shall be the process on
which the property or any interest therein shall be sold for taxes, special
assessments, interest and costs due thereon, and may be substantially in the
State of Illinois County of .....
I, ...., clerk of the circuit court, in and for the county of ...., do
hereby certify that the foregoing is a true and correct record of the
delinquent property in the county, against which judgment and order of sale was
duly entered in the circuit court for the county, on (insert date), for the
amount of the taxes, special assessments,
interest and costs due severally thereon as therein set forth, and that the
judgment and order of court in relation thereto fully appears on the record.
Dated (insert date).
(Source: P.A. 91-357, eff. 7-29-99.)
35 ILCS 200/21-200
(35 ILCS 200/21-200)
County clerk assistance at sale.
The county clerk, in person or
by deputy, shall attend all sales for taxes, made by the collector, and shall
assist at the sales.
(Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/21-205
(35 ILCS 200/21-205)
Tax sale procedures.
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
Until January 1, 2013, in every sale of property pursuant to the provisions of this Code, the collector may employ any automated means that the collector deems appropriate. Beginning on January 1, 2013, either (i) the collector shall employ an automated bidding system that is programmed to accept the lowest redemption price bid by an eligible tax purchaser, subject to the penalty percentage limitation set forth in Section 21-215, or (ii) all tax sales shall be digitally recorded with video and audio. All bidders are required to personally attend the sale and, if automated means are used, all hardware and software used with respect to those automated means must be certified by the Department and re-certified by the Department every 5 years. If the tax sales are digitally recorded and no automated bidding system is used, then the recordings shall be maintained by the collector for a period of at least 3 years from the date of the tax sale. The changes made by this amendatory Act of the 94th General Assembly are declarative of existing law.
(Source: P.A. 97-557, eff. 7-1-12; 97-1125, eff. 8-28-12.)
35 ILCS 200/21-210
(35 ILCS 200/21-210)
Bids by taxing districts.
Any city, incorporated town or
village, corporate authorities, commissioners, or persons interested in any
special assessment or installment thereof, may become purchaser at any sale,
and may designate and appoint some officer or person to attend and bid at the
sale on its behalf.
(Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/21-215
(35 ILCS 200/21-215)
The person at the sale offering to pay the amount
due on each property for the least penalty percentage shall be the purchaser of
that property. No bid shall be accepted for a penalty exceeding 18% of the
amount of the tax or special assessment on property.
(Source: P.A. 86-1431; 86-1480; 88-455.)
35 ILCS 200/21-220
(35 ILCS 200/21-220)
Letter of credit or bond in counties of 3,000,000 or more;
registration in other counties. In counties with 3,000,000 or more inhabitants,
no person shall make an offer to pay the amount due on any property and the
collector shall not accept or acknowledge an offer from any person who has not
deposited with the collector, not less than 10 days prior to making such offer,
an irrevocable and unconditional letter of credit or such other unconditional
bond payable to the order of the collector in an amount not less than 1.5 times
the amount of any tax or special assessment due upon the property, provided
that in no event shall the irrevocable and unconditional letter
of credit or such other unconditional bond be in an amount less than $1,000.
collector may without notice draw upon the letter of credit or bond in the
event payment of the amount due together with interest and costs thereon is not
made forthwith by the person purchasing any property. At all times during the
sale, any person making an offer or offers to pay the amount or amounts due on
any properties shall maintain the letter of credit or bond with the collector
in an amount not less than 1.5 times the amount due on the properties which he
or she has purchased and for which he or she has not paid.
In counties with less than 3,000,000 inhabitants, unless the county board
provides otherwise, no person shall be eligible to bid who did not register
with the county collector at least 10 business days prior to the first day of
sale authorized under Section 21-115. The registration must be accompanied by a deposit in an amount determined by the county collector, but not to exceed $250 in counties of less than 50,000 inhabitants or $500 in all other counties, which must be applied to the amount due on the properties that the registrant has purchased. If the registrant cannot participate in the tax sale, then he or she may notify the tax collector, no later than 5 business days prior to the sale, of the name of the substitute person who will participate in the sale in the registrant's place, and an additional deposit is not required for any such substitute person. If the registrant does not attend the sale, then the deposit is forfeited to the Tax Sale Automation Fund established under Section 21-245. If the registrant does attend the sale and attempts, but fails, to purchase any parcels offered for sale, then the deposit must be refunded to the registrant.
(Source: P.A. 95-537, eff. 8-28-07.)
35 ILCS 200/21-225
(35 ILCS 200/21-225)
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. However, when the court, county clerk and county
treasurer certify that the taxes and special assessments not withdrawn from
collection on forfeited property equal or exceed the actual value of the
property, the county collector shall, on the receipt of such certificate, offer
the property for sale to the highest bidder, after first giving 10 days'
notice in counties with less than 10,000 inhabitants, according to the most recent federal decennial census, and 30 days' notice in all other counties, in the manner described in Sections 21-110 and 21-115, of the time
and place of sale, together with a description of the property to be offered. A
certificate of purchase shall be issued to the purchaser at the sale as in
other cases provided in this Code. The county collector shall receive credit in
the settlement with the taxing bodies for which the tax was levied for the
amount not realized by the sale. The amount received from the sale shall be
paid by the collector, pro rata, to the taxing bodies entitled to it.
(Source: P.A. 97-557, eff. 7-1-12
35 ILCS 200/21-230
(35 ILCS 200/21-230)
Record of sales and redemptions.
When any property is sold, the
county clerk shall enter on the Tax Judgment, Sale, Redemption and Forfeiture
Record, in the blank columns provided for that purpose, the name of the
purchaser and the final bid. When any property is redeemed from sale, the
county clerk shall enter the name of the person redeeming, the redemption date
and the amount of redemption, in the proper column.
(Source: Laws 1965, p. 631; P.A. 88-455.)