Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau
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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
35 ILCS 200/21-112
(35 ILCS 200/21-112)
Publication time limit.
(a) The Collector may recommend to a
county board that the board pass an ordinance or resolution stating that the
Collector shall no longer publish or send notice of delinquent or forfeited
taxes owed by a lessee of the property, pursuant to a leasehold assessment
under Section 9-195 or Section 15-55 of the Property Tax Code or their
predecessor provisions in the Revenue Act of 1939, if the taxes have been
delinquent or forfeited for at least 10 years and there are no current
delinquent or forfeited taxes. The Collector shall discontinue publishing and
sending notice of the delinquent or forfeited taxes upon passage of the
ordinance or resolution.
(b) The Collector shall no longer publish delinquent or forfeited property taxes for any property under Section 10-35 or any other property that is exempt from taxation under this Code.
(Source: P.A. 100-1095, eff. 1-1-19
35 ILCS 200/21-115
(35 ILCS 200/21-115)
Times of publication of notice.
The advertisement shall be
published once at least 10 days before the day on which judgment is to be
applied for, and shall contain a list of the delinquent properties upon which
the taxes or any part thereof remain due and unpaid, the names of owners, if
known, the total amount due, and the year or years for which they are due. In
counties of less than 3,000,000 inhabitants, advertisement shall include notice
of the registration requirement for persons bidding at the sale. Properties
upon which taxes have been paid in full under protest shall not be included in
The collector shall give notice that he or she will apply to the circuit
court on a specified day for judgment against the properties for the taxes, and
costs, and for an order to sell the properties for the satisfaction of the
The collector shall also give notice of a date within the next 5 business
days after the date of application on which all the properties for the sale of
which an order is made will be exposed to public sale at a location within the
county designated by the county collector, for the amount of taxes, and cost
due. The advertisement published according to the provisions of this Section
shall be deemed to be sufficient notice of the intended application for
judgment and of the sale of properties under the order of the court.
Notwithstanding the provisions of this Section and Section 21-110, in the 10
years following the completion of a general reassessment of property in any
county with 3,000,000 or more inhabitants, made under an order of the
Department, the publication shall be made not sooner than 10 days nor more
than 90 days after the date when all unpaid taxes on property have become
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-426, eff. 6-1-96;
89-626, eff. 8-9-96.)
35 ILCS 200/21-117
(35 ILCS 200/21-117)
Costs of publishing delinquent list.
A county shall pay for the
printer for advertising delinquent lists the
(1) in all counties, for tracts of land, $0.40 per
(2) for town lots, (i) in counties of the first and
second class, $0.40 per column line and (ii) in counties of the third class, $0.50 per column line, to be taxed and collected as costs.
The printer shall receive for printing the preamble, the descriptive
headings, the affidavit, and any other matter accompanying the
delinquent list, the sum of $0.40 per column line, to be paid by the
No costs except printer's fee shall be charged on any lands or lots
forfeited to the State.
(Source: P.A. 93-963, eff. 8-20-04.)
35 ILCS 200/21-118
(35 ILCS 200/21-118)
Tax sale; online database.
At least 10 days prior to any tax sale authorized under this Article 21, the county collector may post on his or her website a list of all properties that are eligible to be sold at the sale. The list shall include the street address on file with the county collector, if available, and shall include the PIN number assigned to the property. The list may not include the name of the property owner.
(Source: P.A. 97-557, eff. 7-1-12