(35 ILCS 200/21-415)
Sec. 21-415.
Reconveyance.
When the grantee of a tax deed issued pursuant
to a sale held on or prior to September 1, 1951, or any one claiming
thereunder, has not perfected his title in accordance with Section 13-109 of
the Code of Civil Procedure, it is lawful for the owner of the property or his
agent or attorney to pay or tender to the tax title holder the moneys expended
by the tax title holder upon the sale with 7% interest per year thereon,
together with subsequent taxes and special assessments paid and the statutory
fees and costs incurred. When the payment or tender is made the tax
title holder shall reconvey the property to the owner thereof. The amount of
the tender may be based upon an estimate prepared by the county clerk. However,
the county clerk is not required to include any subsequent taxes or special
assessments in his certificate of redemption, nor shall the payment thereof be
a charge upon the property, unless the purchaser, assignee, or holder of the
tax certificate has filed with the county clerk, before redemption, an
official, original or duplicate tax collector's receipt for the payment of the
subsequent taxes or special assessments, and the tax collector shall execute
and furnish such duplicate tax receipts.
In preparing the estimates, the county clerk shall include, in addition
to the amount of moneys herein provided for, the following fees to the tax
title holder:
(a) For preparing the affidavit of compliance with | ||
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(b) For service of the notices provided by law, which | ||
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(c) The actual cost of recording the tax deed.
The county clerk may charge $5 for preparing the estimate which shall be
prima facie evidence of the amount due the tax title holder.
(Source: P.A. 87-669; 88-455.)
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(35 ILCS 200/21-420)
Sec. 21-420.
Failure to reconvey.
Any tax title holder failing or refusing
to reconvey the property to the owner on demand after payment or tender or
deposit of the amounts due, as provided in Section 21-415, shall be guilty of a
petty offense. One-half of the fine shall go to the property owner and one-half
to the county.
(Source: P.A. 77-2236; 88-455.)
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(35 ILCS 200/21-425)
Sec. 21-425.
Reconveyance by sheriff.
If the grantee
of a tax deed, or any one claiming thereunder,
fails or refuses to reconvey the property to the owner or owners
thereof on demand after payment or tender or deposit of the amount due as
provided in Section 21-415, the owner or owners may
petition the circuit court in the same proceeding in which the order for
issuance of tax deed was entered, asking that the
amount of the tender, if not already deposited, may be deposited with the
county treasurer and that the sheriff in that county be ordered to reconvey
in the name of the holder of the tax title the property to the owner or
owners thereof. Notice of the filing of the petition and the date of
hearing thereon shall be given as the court may direct. Upon proof that the
required amount has been deposited with the county treasurer and that the
petitioner has complied with all requirements of law entitling him or her to a
reconveyance of the tax title, the court shall enter an order directing the
sheriff to reconvey the property in the name of the holder of the tax
title to the owner or owners thereof.
Whenever the tax purchaser makes application to withdraw moneys
deposited with the county treasurer he or she shall deliver to the county
treasurer a reconveyance of the tax title to the person or persons who made
the deposit.
(Source: Laws 1965, p. 3718; P.A. 88-455.)
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(35 ILCS 200/21-430)
Sec. 21-430. Partial settlement. In the event an owner or party interested
requests to make settlement on a part of the property sold to a municipality,
withdrawn from collection or forfeited to the county for the non-payment of
special assessments, the municipal officer is hereby authorized to accept the
pro rata amount of any or all installments of the special assessment. That
amount shall be computed by the board of local improvements, or other board or
officer levying the special assessment, together with interest, costs and
penalties as provided by law.
A petition containing the computation shall then be presented by the
municipality to the court wherein the original assessment was confirmed.
The petition shall bear the same number and title as the original
proceeding. At least 10 days before the date set for the
hearing of the petition, notices shall be sent by mail, postpaid, to each
of the persons who last paid the general taxes on the property
originally assessed. The notices shall contain the description of the
property as originally assessed, as it is to be divided, and the division
of the original assessment, or installments thereof, together with
interest, costs and penalties, showing the amount to be charged against
each part of the property of land so divided, the date when the
petition is to be heard, and the date when objections thereto may be filed.
An affidavit by one of the members of the board of local improvements, or
other board or officer computing the division, attesting to the mailing is
prima facie evidence of a compliance with this Section. The court shall proceed
to determine a fair and equitable division of the assessment, or any
installment thereof, together with all interest, penalties and costs. The
court shall order the cancellation of the certificate of sale, withdrawal or
forfeiture on any part of the property if settlement is made within 10 days
from the date of the court's order.
The county clerk may note on the certificate the partial cancellation and
shall issue a certificate of cancellation on that part of the property and
return the certificate to the municipality. Where a certificate of forfeiture
or withdrawal has not been issued, the county clerk may accept the Receipt of
Deposit for Redemption, issued by the municipal officer, as provided by law,
and the clerk shall issue a certificate of cancellation on that part of the
property. He or she shall make proper entry on his or her records showing the
part of the property on which settlement has been made and the amount due on
the balance.
(Source: P.A. 103-555, eff. 1-1-24.)
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(35 ILCS 200/21-435)
Sec. 21-435.
Duty of county clerk to pay over to municipality.
The county
clerk shall, within 30 days after they have been collected by him or her, pay
over to the office of the municipality entitled to receive them all special
assessments, penalties and interest on those special assessments, and statutory
costs advanced by the municipality due on account of the redemption or sale of
the forfeited property.
(Source: P.A. 76-2254; 88-455.)
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(35 ILCS 200/21-440)
Sec. 21-440.
Action for collection of taxes and special assessments.
The
county board may, at any time after final judgment and order of sale against
delinquent property under Section 21-180, institute a civil action in the name
of the People of the State of Illinois in the circuit court for the whole
amount due for taxes and special assessments on the delinquent or forfeited
property. Any county, city, village, incorporated town, school district or
other municipal corporation to which any tax or special assessment is due, may,
at any time after final judgment under Section 21-180, institute a civil action
in its own name, in the circuit court, for the amount of the tax or special
assessment due to it on the delinquent or forfeited property, and prosecute the
same to final judgment. On the sale of any property following judgment in the
civil action, the county, city, village, incorporated town, school district or
other municipal corporation, interested in the collection of the tax, may
become purchaser at the sale. If the property so sold is not redeemed the
purchaser may acquire, hold, sell or dispose of the title thereto, the same as
individuals may do under the laws of this State. In any action for
delinquent or forfeited taxes, the fact that property was assessed to a person
shall be prima facie evidence that the person was the owner thereof, and was
liable for the taxes for the year or years for which the assessment was made.
That fact may be proved by the introduction in evidence of the proper
assessment book or roll, or other competent proof. Any judgment rendered for
delinquent or forfeited general taxes under this Section shall include the
costs of the action and reasonable attorney's fees.
(Source: P.A. 86-949; 88-455.)
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(35 ILCS 200/21-445)
Sec. 21-445.
Tax and special assessment foreclosure proceedings.
In tax and
special assessment foreclosure proceedings, the purchaser or assignee shall
file a petition for a deed in the proceeding in which the foreclosure order was
entered. Notice of the filing of the petition and of the hearing on the
petition shall be given in conformity with rule or practice of court in regard
to motions as in other civil actions.
(Source: P.A. 79-1366; 88-455.)
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(35 ILCS 200/Art. 22 heading) Article 22.
Tax Deeds and Procedures
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(35 ILCS 200/22-5)
Sec. 22-5. Notice of sale and redemption rights. In order to be
entitled to a tax deed, within 4 months and 15 days after any
sale held under this Code, the purchaser
or his or her assignee, and the county for all forfeited certificates from the annual sale, shall deliver to the county clerk a notice
to be given to the party in whose name the taxes are last assessed as
shown by the most recent tax collector's warrant books, in at least 10
point type in the following form completely filled in:
TAKE NOTICE
County of
Date Premises Sold or Forfeited
Certificate No.
Sold for General Taxes of (year)
Sold for Special Assessment of (Municipality)
and special assessment number
Warrant No. ............... Inst. No. .................
THIS PROPERTY HAS BEEN SOLD FOR
DELINQUENT TAXES
Property Address (as identified on the most recent tax bill, if available)
Legal Description or Property Index No.
This notice is to advise you that a petition may be filed for a
tax deed which will transfer title and the right to possession of the above-referenced
property ("Property") if redemption is not made on or before the redemption deadline.
To determine the redemption deadline and the total amount you must pay to redeem the sold taxes, you must immediately contact the County Clerk at the address, phone number, or email address below. Check with the County Clerk for the exact amount you owe before redeeming. Payment must be made by certified check, cashier's check, money order, or in cash to the County Clerk.
YOU ARE URGED TO REDEEM IMMEDIATELY TO
PREVENT LOSS OF PROPERTY
Property sold under the Property Tax Code may be redeemed by any owner or person holding an interest in the Property at any time before the following deadlines (based on property classification as of the Date of Sale): You must redeem your taxes within one year of the Date of Sale for the following classifications: (1) vacant non-farm property; (2) property containing an improvement consisting of | ||
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(3) commercial or industrial property. You must redeem your taxes within 2 1/2 years of the Date of Sale for the following classifications: (1) all residential property with less than 6 units; | ||
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(2) all other property not covered by the 1-year | ||
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Redemption deadlines may have been extended by the certificate holder or pursuant to Illinois law. To confirm the redemption deadline, you must contact the County Clerk at the address, telephone number, or email address below. Redemption can be made at any time on or before .... by applying to
the County Clerk of .... County, Illinois at the Office of the County Clerk in
...., Illinois. The address, telephone number, and email address for the County Clerk is as follows:
ADDRESS:............................
TELEPHONE AND/OR EMAIL ADDRESS:..........................
For further information about the redemption deadline, redemption amount, or payment process, please contact the County Clerk.
Within 10 days after receipt of said notice, the county clerk shall mail
to the addresses supplied by the purchaser or assignee, by registered or
certified mail, copies of said notice to the party in whose name the taxes
are last assessed as shown by the most recent tax collector's warrant books.
With the exception of a county or taxing district acquiring certificates pursuant to Section 21-90 and 21-260, all purchasers or assignees shall pay to the clerk postage plus the sum of $10.
The clerk shall write or stamp the date of receiving the notices upon the
copies of the notices, and retain one copy.
With the exception of forfeited tax liens or certificates held by the county pursuant to Section 21-90, all redemption periods shall begin on the date of sale. For forfeited tax liens or certificates held by the county pursuant to Section 21-90, the county may cure any defect in a notice, or failure to send a notice as required by this Section, by delivering to the county clerk a notice to be given to the party in whose name the taxes are last assessed as shown by the most recent tax collector's warrant books. The redemption period begins on the date the county delivered the corrected notice to the clerk, if such extension is otherwise permitted by law. The changes to this Section made by this amendatory Act of the 97th General Assembly apply only to tax sales that occur on or after the effective date of this amendatory Act of the 97th General Assembly. The changes made to this Section by this amendatory Act of the 103rd General Assembly apply to matters concerning tax certificates issued on or after the effective date of this amendatory Act of the 103rd General Assembly. (Source: P.A. 102-815, eff. 5-13-22; 103-555, eff. 1-1-24.)
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(35 ILCS 200/22-10)
Sec. 22-10. Notice of expiration of period of redemption. A purchaser or assignee shall not be entitled to a tax deed to the
property sold unless, not less than 3 months nor more than 6 months prior to
the expiration of the period of redemption, he or she gives notice of the
sale and the date of expiration of the period of redemption to the
owners, occupants, and parties interested in the property, including any
mortgagee of record, as provided below. For counties or taxing districts holding certificates pursuant to Section 21-90, the date of expiration of the period of redemption shall be designated by the county or taxing district in its petition for tax deed and identified in the notice below, which shall be filed with the county clerk.
The Notice to be given to the parties shall be in at least 10-point
type in the following form completely filled in:
TAX DEED NO. .................... FILED ....................
TAKE NOTICE
County of
Date Premises Sold or Forfeited
Certificate No.
Sold or Forfeited for General Taxes of (year)
Sold for Special Assessment of (Municipality)
and special assessment number
Warrant No. ................ Inst. No. .................
THIS PROPERTY HAS BEEN SOLD FOR
DELINQUENT TAXES
Property Address (as identified on the most recent tax bill, if available)
Legal Description or Property Index No.
This notice is to advise you that the above property has
been sold for delinquent taxes and that the period of
redemption from the sale will expire on
Check with the county clerk as to the exact amount you owe before redeeming.
This notice is also to advise you that a petition has been filed for
a tax deed which will transfer title and the right to possession of this
property if redemption is not made on or before
This matter is set for hearing in the Circuit Court of this county in
...., Illinois on .....
You may be present at this hearing but your right to redeem will
already have expired at that time.
YOU ARE URGED TO REDEEM IMMEDIATELY
TO PREVENT LOSS OF PROPERTY
Redemption can be made at any time on or before .... by applying to
the County Clerk of ...., County, Illinois at the Office of the County Clerk in
...., Illinois.
For further information contact the County Clerk
ADDRESS:....................
TELEPHONE AND/OR EMAIL ADDRESS:..................
..........................
Purchaser or Assignee.
Dated (insert date).
In counties with 3,000,000 or more inhabitants, the notice shall also state
the address, room number, and time at which the matter is set for hearing.
The changes to this Section made by Public Act 97-557 apply only to matters in which a petition for tax deed is filed on or after July 1, 2012 (the effective date of Public Act 97-557).
The changes to this Section made by Public Act 102-1003 apply to matters in which a petition for tax deed is filed on or after May 27, 2022 (the effective date of Public Act 102-1003). Failure of any party or any public official to comply with the changes made to this Section by Public Act 102-528 does not invalidate any tax deed issued prior to May 27, 2022 (the effective date of Public Act 102-1003). The changes made to this Section by this amendatory Act of the 103rd General Assembly apply to matters concerning tax certificates issued on or after the effective date of this amendatory Act of the 103rd General Assembly. (Source: P.A. 102-528, eff. 1-1-22; 102-813, eff. 5-13-22; 102-1003, eff. 5-27-22; 103-154, eff. 6-30-23; 103-555, eff. 1-1-24.)
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