Illinois Compiled Statutes
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REVENUE35 ILCS 200/21-30
(35 ILCS 200/) Property Tax Code.
(35 ILCS 200/21-30)
Except as provided in this Section, Section 9-260, and Section 21-40, in
3,000,000 or more inhabitants, by January 31 annually, estimated tax bills
setting out the first installment of property taxes for the preceding year,
payable in that year, shall be prepared and mailed. The first installment of
taxes on the estimated tax bills shall be computed at (i) 50% of the total of each
tax bill for the preceding year for taxes payable on or before December 31, 2009, and (ii) 55% of the total of each tax bill for the preceding year beginning with the first installment payable in 2010.
If, prior to the preparation of the estimated tax bills, a certificate of
error has been either approved by a court on or before November 30 of the
preceding year or certified pursuant to Section 14-15 on or before November 30
of the preceding year, then the first installment of taxes on the estimated tax
bills shall be computed at (i) 50% of the total taxes for the preceding year as
corrected by the certificate of error for taxes payable on or before December 31, 2009, and (ii) 55% of the total taxes for the preceding year, as
corrected by the certificate of error, beginning with the first installment payable in 2010.
By June 30 annually, actual tax bills shall
be prepared and mailed. These bills shall set out total taxes due and the
amount of estimated taxes billed in the first installment, and shall state
the balance of taxes due for that year as represented by the sum derived
from subtracting the amount of the first installment from the total taxes due
for that year.
The county board may provide by ordinance, in counties with 3,000,000 or more
inhabitants, for taxes to be paid in 4 installments. For the levy year for
which the ordinance is first effective and each subsequent year, estimated tax
bills setting out the first, second, and third installment of taxes for the
preceding year, payable in that year, shall be prepared and mailed not later
than the date specified by ordinance. Each installment on estimated tax bills
shall be computed at 25% of the total of each tax bill for the preceding year.
By the date specified in the ordinance, actual tax bills shall be prepared and
mailed. These bills shall set out total taxes due and the amount of estimated
taxes billed in the first, second, and third installments and shall state the
balance of taxes due for that year as represented by the sum derived from
subtracting the amount of the estimated installments from the total taxes due
for that year.
The county board of any county with less than 3,000,000 inhabitants may, by
ordinance or resolution, adopt an accelerated method of tax billing.
The county board may subsequently rescind the ordinance or resolution and
revert to the method otherwise provided for in this Code.
(Source: P.A. 96-490, eff. 8-14-09.)
35 ILCS 200/21-35
(35 ILCS 200/21-35)
Estimated billing in overlapping districts.
In counties with
less than 3,000,000 inhabitants, when the certified assessed valuations for
that portion of overlapping taxing districts lying in another county for the
preceding year have not been received by the county clerk by March 1, the
county board, upon petition of the county clerk, may by resolution or ordinance
adopted on or prior to April 1 of that year, adopt the estimated property tax
billing system provided for in this Section for taxes for the preceding year.
The resolution or ordinance shall be effective only for the year in which it is
When authorized by the county board to use the estimated property tax billing
system, the county clerk shall estimate the assessed valuations for the other
counties in the overlapping taxing districts from which certified assessed
valuations for the preceding year have not been received by March 1. The
estimated assessed valuations shall, for purposes of computing the first
installment tax billing in the current year, be treated in the same manner as
certified assessed valuations. Where estimated assessed valuations are used,
the first installment billing shall be prepared and mailed on or before May 1.
The county clerk shall make adjustments in the assessments, based on the
actual certified assessed valuations later received from the other counties,
and such adjustments shall be included in the tax billings for the second
installment. A county using the estimated billing system shall complete and
mail the adjusted second installment tax billing on or before August 1.
(Source: P.A. 91-357, eff. 7-29-99.)
35 ILCS 200/21-40
(35 ILCS 200/21-40)
Ordinance for delayed due date; accrual of interest.
(a) In any county with less than 3,000,000 inhabitants,
the county board may adopt an ordinance under which 50% of each installment
of taxes shall not become delinquent until 60 days after each installment
would otherwise become delinquent under Sections 21-15, 21-20, 21-25 or 21-30.
(b) Beginning with installments of taxes and special assessments payable
in 1994, in any county that has been designated, in whole or in part, as a
disaster area by the President of the United States or the Governor of the
State of Illinois due to a disaster that occurred during the calendar year
in which the taxes are payable or in the preceding calendar year, the county
board may adopt an ordinance or resolution under which interest allowed to be
assessed on special assessments or allowed to be assessed under Sections 21-15,
21-20, and 21-25 on delinquent installments of taxes for real property within
one or more townships (or congressional townships if the assessor's books are
organized by congressional townships) designated by the county board, that have
been affected by the disaster does
not accrue until the court enters the order for sale
of the property. The ordinance or resolution shall provide that a person may
pay a delinquent installment of taxes or special assessment without
interest being assessed until the
last working day before the court enters the order for sale of the property.
If adopted, the ordinance or resolution must establish a procedure for affected
property owners to make application to a designated county official who
shall determine, according to the guidelines in the ordinance or resolution,
whether the property is substantially damaged or adversely affected and shall
approve damaged or adversely affected property for the delay in accrual of
interest specified in the ordinance or resolution. The designated county
official shall notify the county collector of the parcel
number and the name of the owner of property approved for relief.
(c) (1) The governing authority of any county that has been designated, in
whole or in part, as a disaster area by the President of the United States or
the Governor of the State of Illinois may adopt an ordinance or resolution
modifying the provisions of this Act relating to any specified installment or
installments of real property tax or special assessment on real property that
is situated within the designated disaster area and that is determined, in the
manner provided in the ordinance or resolution, to be substantially damaged or
adversely affected as a result of that disaster.
The ordinance or resolution may:
(A) postpone the date on which any specified
installment or installments of tax due on that real property in the current year becomes or became delinquent under Section 21-15, 21-20, or 21-25;
(B) exempt any specified installment or installments
of tax due on that real property from the interest penalty provided under Section 21-15, 21-20, or 21-25 until the postponed delinquency date established by the ordinance or resolution;
(C) postpone the date on which a special assessment
due on that real property in the current year becomes or became delinquent; and exempt a special assessment due on that real property from any interest penalty until the postponed delinquency date established by the ordinance or resolution; and
(D) order the county collector not to give notice of
application for judgment for sale under Section 21-110 or 21-120 and not to apply for judgment and order of sale under Section 21-150, until after the postponed delinquency date for the final installment of tax or special assessment due on that real property as established in the ordinance or resolution.
(2) The ordinance or resolution shall establish a procedure for owners of
real property situated in the designated disaster area to make application to a
designated county official, who shall determine, within the guidelines
established by the ordinance or resolution, if the property is substantially
damaged or adversely affected and approve the property for relief as specified
in the ordinance or resolution adopted under this subsection (c). The
designated county official shall notify the county collector of the parcel
number and name of the property owner of property approved for relief.
(3) The ordinance or resolution may also direct the county collector to
give a credit against a special assessment or the extension of the general
corporate levy of the county for
the year following the year in which the disaster is declared to the owner of
property approved for relief in an amount equal to any interest penalty paid by
that owner on any specified installment or installments of tax due on that
property in the year the disaster is declared, if that interest penalty was
paid before the ordinance or resolution was adopted or before the postponed
(4) The ordinance or resolution may also direct the county collector to
refund any installment or installments, and any special assessment or
interest penalties thereon, of tax due, in the year the disaster is declared,
on property approved for relief, that have been paid by the holder of a
certificate of purchase for a prior year on that property.
(Source: P.A. 88-455; 88-518; 88-660, eff. 9-16-94; 89-89, eff. 6-30-95.)
35 ILCS 200/21-45
(35 ILCS 200/21-45)
Failure to issue tax bill in prior year.
In the event no tax
bill was issued as provided in Section 21-30, on any property in any previous
year for any reason, one tax bill shall be prepared and mailed by July 1 of the
year subsequent to the year in which no tax bill was issued, and taxes on that
property for that year only shall bear interest after the first day of August
of that year at the rate of 1 1/2% per month or portion thereof until paid or
(Source: P.A. 87-17; 88-455.)
35 ILCS 200/21-50
(35 ILCS 200/21-50)
Annexations, disconnection or dissolution - Accelerated billing.
In the event any property becomes newly liable for taxes levied by any taxing
district because of an incorporation or annexation of the taxing district or
liability does not exist because of a disconnection of any area of the unit of
local government or school district or the dissolution thereof, each estimated
installment of property taxes provided for in Section 21-30 shall be computed
at 25% of the total of the tax bill for the property for the preceding year.
Taxes for which the property becomes newly liable or for which liability does
not exist for the property because of a disconnection of any area of, or the
dissolution of, any taxing district, shall be added to or subtracted from the
balance of taxes due for that year under Section 21-30.
(Source: P.A. 87-17; 88-455.)
35 ILCS 200/21-55
(35 ILCS 200/21-55)
Cancellation of accelerated tax bill.
Any person may object to
an estimated tax bill under Section 21-30 on forms provided by the county
collector solely on the grounds that the estimate is based on (a) a tax bill
pertaining to any property which was divided subsequent to the time for
preparation of the collector's books in the year previous to the year the tax
bill on which the estimate is based became delinquent, or (b) the property is
no longer located within the corporate limits of any taxing district. Upon a
finding by the county collector that the protest is factually correct and that
tax bills for that property, or divisions thereof, have been or are being
prepared and will be mailed as otherwise provided in this Code, the county
collector shall mark the estimated bill and his or her books in an appropriate
manner and so inform the county clerk and the estimated tax bill shall be
cancelled. No payment of taxes shall be required prior to the filing of an
objection permitted by this Section.
(Source: P.A. 87-17; 88-455.)
35 ILCS 200/21-60
(35 ILCS 200/21-60)
Refund of overpayment; accelerated billing.
In any county in
which the accelerated method of billing and paying taxes as provided for in
Section 21-30 is in effect, if a taxpayer has paid an amount on his or her
estimated tax bills which exceeds the total taxes for the year as shown on the
actual tax bill, the county collector shall refund the amount of the
overpayment to the person who paid the estimated installments.
When a payment in full satisfaction of a year's taxes has been made, but an
open balance is shown unpaid on the Warrant Book because of an over estimation
of the taxes in the estimated installments, the County Collector shall provide
for an appropriate entry in the Warrant Book to close the item.
(Source: P.A. 87-17; 88-455.)
35 ILCS 200/Art. 21 Div. 2
(35 ILCS 200/Art. 21 Div. 2 heading)
35 ILCS 200/21-70
(35 ILCS 200/21-70)
Lien - Payments by representative or agent.
When property is
assessed to any person as agent for another, or in a representative capacity,
the agent or representative shall have a lien on the property, or any property
of his or her principal in the agent's possession, until he or she is
indemnified against the payment thereof, or, if he or she has paid the tax,
until he or she is reimbursed for the payment.
(Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/21-75
(35 ILCS 200/21-75)
Lien for taxes.
The taxes upon property, together with all
penalties, interests and costs that may accrue thereon, shall be a prior and
first lien on the property, superior to all other liens and encumbrances, from
and including the first day of January in the year in which the taxes are
levied until the taxes are paid or until the property is sold under this Code.
(a) Foreclosure - Property forfeited for 2 or more years. A lien may be
foreclosed, in the circuit court in the name of the People of the State of
Illinois, whenever the taxes for 2 or more years on the same description of
property have been forfeited to the State. The property may be sold under the
order of the court by the person having authority to receive County taxes, with
notice to interested parties and right of redemption from the sale, (except
that the interest or any other amount to be paid upon redemption in addition to
the amount for which the property was sold shall be as provided herein), as
provided in Sections 21-345 through 21-365 and 21-380, and in conformity with
Section 8 of Article IX of the Illinois Constitution.
In any action to foreclose the lien for delinquent taxes brought by the
People of the State of Illinois when the taxes for 2 or more years on the same
description of property have been forfeited to the State, service of process
shall be made in the manner now prescribed by law. All owners, parties
interested, and occupants of any property against which tax liens are sought to
be foreclosed shall be named as parties defendant, and shall be served in the
manner and form as provided by law for the service of defendants in
foreclosures of lien or encumbrances upon real estate. In case there are other
parties with ownership interests in the property, they shall be named in the
notice under the designation "unknown owners".
(b) Redemption interest. The interest to be paid upon redemption from all
tax foreclosure sales held under this Section shall be:
(1) If redeemed within 2 months from the date of the
sale, 3% per month upon the amount for which the property was sold for each of the first 2 months, or fraction thereof;
(2) If redeemed between 2 and 6 months from the date
of the sale, 12% of the amount of sale;
(3) If redeemed between 6 and 12 months from the date
of the sale, 24% of the amount of sale;
(4) If redeemed between 12 and 18 months from the
date of the sale, 36% of the amount of sale;
(5) If redeemed between 18 and 24 months from the
date of the sale, 48% of the amount of sale;
(6) If redeemed after 24 months from the date of
sale, the 48% for the 24 months plus interest at 6% per year thereafter.
(c) Enforcement of lien from rents and profits. A lien under this Section
may be enforced at any time after 6 months from the day the tax becomes
delinquent out of the rents and profits of the land accruing, or accrued and
under the control or jurisdiction of a court. This process may be initiated by
the county board of the county or by the corporate authorities of any taxing
body entitled to receive any part of the delinquent tax, by petition in any
pending suit having jurisdiction of the land, or in any application for
judgment and order of sale of lands for delinquent taxes in which the land is
included, in the name of the People of the State of Illinois.
The process, practice and procedure under this subsection shall be the same
as provided in the Civil Practice Law and the Supreme Court Rules adopted in
relation to that Law, except that receivers may be appointed on not less than 3
days' written notice to owners of record or persons in possession. In all
petitions the court shall have power to appoint the county collector to take
possession of the property only for the purpose of collecting the rents, issues
and profits therefrom, and to apply them in satisfaction of the tax lien. When
the taxes set forth in the petition are paid in full, the receiver shall be
discharged. If the taxes described in the petition are reduced by the final
judgment of a court, the county collector shall immediately refund all moneys
collected by him or her as receiver over and above the taxes as reduced, and
shall deduct that amount from the moneys thereafter distributed to the taxing
bodies which received the tax revenue.
In proceedings to foreclose the tax lien, or in petitions to enforce the
lien, the amount due on the collector's books against the property shall be
prima facie evidence of the amount of taxes against the property. When any
taxes are collected, they shall be paid to the county collector, to be
distributed by him or her to the authorities entitled to them. All sales made
under this Section shall be conducted under the order and supervision of the
court by the county collector.
An action to foreclose the lien for delinquent taxes under this Code is an
action in rem.
(Source: P.A. 84-551; 88-455.)
35 ILCS 200/21-80
(35 ILCS 200/21-80)
Preventing waste to property; receiver.
During the pendency of
any tax foreclosure proceeding and until the time to redeem the property sold
expires, or redemption is made, from any sale made under any judgment
foreclosing the lien of taxes, no waste shall be committed or suffered on any
of the property involved. The property shall be maintained in good condition
and repair. When violations of local building, health or safety codes make the
property dangerous or hazardous, when taxes on the property are delinquent for
2 years or more, or when in the judgment of the court it is to the best
interest of the parties, the court may, upon the verified petition of any party
to the proceeding, or the holder of the certificate of purchase, appoint a
receiver for the property with like powers and duties of receivers as in other
cases of foreclosure of mortgages or trust deeds. The court in its discretion,
may take any other action as may be necessary or desirable to prevent waste
and maintain the property in good condition and repair.
(Source: P.A. 85-795; 88-455.)
35 ILCS 200/21-85
(35 ILCS 200/21-85)
No receiver for farm or homestead dwelling.
No receiver shall be
appointed under the provisions of Section 21-80 for property used for farming
or for property improved in whole or in part as a family dwelling and occupied
by the owner as a residence at the time the unpaid taxes became a lien and
(Source: Laws 1939, p. 877; 88-455.)
35 ILCS 200/21-90
(35 ILCS 200/21-90)
Purchase and sale by county;
distribution of proceeds. When any
property is delinquent, or is forfeited for each of 2 or more
years, and is
offered for sale under any of the provisions of this Code, the County Board of
the County in which the property is located,
in its discretion, may bid, or, in
the case of forfeited property, may apply to purchase it, in the name of the
County as trustee for all taxing districts having an
interest in the property's
taxes or special assessments for the nonpayment of which the property is sold.
The presiding officer of the county board, with the advice and consent of the
Board, may appoint on its behalf
some officer or person to attend such sales
and bid or, in the case of forfeited property, to apply to the county clerk to
purchase. The County shall apply on the bid or purchase
the unpaid taxes and
special assessments due upon the property. No cash need be paid. The County
shall take all steps necessary to acquire title to the property and may manage
and operate the property. When a county, or other taxing district within the
county, is a petitioner for a tax deed, no filing fee shall be required.
When a county or other taxing district within the county is the petitioner
for a tax deed, one petition may be filed including all parcels that are tax
delinquent within the county or taxing district, and any publication made under
Section 22-20 of this Code may combine all such parcels within a single notice.
The notice shall list the street or common address, if known, of the
parcels for informational purposes.
county, as tax creditor and as trustee for other tax creditors, or other taxing
district within the county, shall not be required to allege and prove that all
taxes and special assessments which become due and payable after the sale to
the county have been paid nor shall the county be
required to pay the
subsequently accruing taxes or special assessments at any time. The county
board or its designee may prohibit the county collector from including the
property in the tax sale of one or more subsequent years. The lien of taxes and
special assessments which become due and payable after a sale to a county
merge in the fee title of the county, or other taxing district within the
county, on the issuance of a deed.
The County may sell or assign the property so
acquired, or the certificate of
purchase to it, to any party, including
taxing districts. The proceeds of that sale or
assignment, less all costs
of the county incurred in the acquisition and sale or
assignment of the
property, shall be
distributed to the taxing districts in proportion to their respective interests
Under Sections 21-110, 21-115, 21-120 and 21-405, a County may bid or
purchase only in the absence of other bidders.
(Source: P.A. 88-455; 88-535; 89-412, eff. 11-17-95.)
35 ILCS 200/21-95
(35 ILCS 200/21-95)
Tax abatement after acquisition by a governmental unit.
any county, municipality, school district, forest preserve district, or park district acquires property through the foreclosure of a
judicial deed, through the
foreclosure of receivership
certificate lien, or by acceptance of a deed of conveyance in lieu of
foreclosing any lien against the
property, or when a government unit acquires property under the Abandoned
Housing Rehabilitation Act or a blight reduction or abandoned property program administered by the Illinois Housing Development Authority, or when any county or other taxing district
acquires a deed for property under Section 21-90 or Sections 21-145 and 21-260,
or when any county, municipality, school district, forest preserve district, or park district acquires title to property that was to be transferred to that county, municipality, school district, forest preserve district, or park district under the terms of an annexation agreement, development agreement, donation agreement, plat of subdivision, or zoning ordinance by an entity that has been dissolved or is being dissolved or has been in bankruptcy proceedings or is in bankruptcy proceedings, all due or unpaid property taxes and existing liens for unpaid property taxes
imposed or pending under any law or ordinance of this State or any of its
political subdivisions shall become null and void.
(Source: P.A. 100-314, eff. 8-24-17; 100-445, eff. 1-1-18; 100-863, eff. 8-14-18.)
35 ILCS 200/21-100
(35 ILCS 200/21-100)
Notice to county officials; voiding of tax bills.
board or corporate authorities of the county, or other taxing district
acquiring property under Section 21-95 shall give written notice of the
acquisition to the chief county assessment officer and the county collector and
the county clerk of the county in which the property is located, and request
the voiding of the tax liens as provided in this Section. The notice shall
describe the acquired property by legal description or property index number.
Upon receipt of the notice, the county collector and county clerk shall void
the current and all prior unpaid taxes on the records in their respective
offices by entering the following statement upon their records for the
property: "Acquired by ... (name of county, municipality, school district, or park district acquiring the
property under Section 21-95). Taxes due and unpaid on this property ...
(give legal description or property index number and address of the property)
... are waived and null and void under Section 21-100 of the Property Tax Code.
The tax bills of this property are hereby voided and liens for the taxes are
(Source: P.A. 96-1142, eff. 7-21-10.)
35 ILCS 200/21-105
(35 ILCS 200/21-105)
Liability of owner; rights of tax purchaser.
Sections 21-95 and 21-100 shall relieve any owner liable for delinquent
property taxes under this Code from the payment of any delinquent taxes or
liens which have become null and void under those Sections.
Sections 21-95 and 21-100 shall not adversely affect the rights or interests
of the holder of any bona fide certificate of purchase of the property for
However, upon acquisition of property by a governmental unit as set forth
in Section 21-95, the rights and interests of the holder of any bona fide
certificate of purchase of the property for delinquent taxes shall be limited
to a sale in error and a refund as provided under Section 21-310.
(Source: P.A. 91-177, eff. 1-1-00.)
35 ILCS 200/21-110
(35 ILCS 200/21-110)
Published notice of annual application for judgment and sale;
delinquent taxes. At any time after all taxes have become delinquent in any year, the Collector shall publish an advertisement,
giving notice of the intended application for judgment and sale of the
delinquent properties. The advertisement may include the street address on file with the county collector, if available, and shall include the PIN number of each delinquent property. Except as provided below, the advertisement shall be in
newspaper published in the township or road district in which the properties
are located. If there is no newspaper published in the township or road
district, then the notice shall be published in some newspaper in the same
county as the township or road district, to be selected by the county
collector. When the property is in a city with more than 1,000,000
inhabitants, the advertisement may be in any newspaper published in the same
county. When the property is in an incorporated town which has superseded a
civil township, the advertisement shall be in a newspaper published in the
incorporated town or if there is no such newspaper, then in a newspaper
published in the county.
The provisions of this Section relating to the time when the Collector
shall advertise intended application for judgment for sale are subject to
modification by the governing authority of a county in accordance with the
provisions of subsection (c) of Section 21-40.
(Source: P.A. 97-557, eff. 7-1-12