Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau
Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts
soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide
Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
REVENUE35 ILCS 200/21-117
(35 ILCS 200/) Property Tax Code.
(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
35 ILCS 200/21-120
(35 ILCS 200/21-120)
Publication of notice of application for judgment; special
assessments; counties of 3,000,000 or more. In all cities, villages and
incorporated towns in counties with 3,000,000 or more inhabitants, separate
advertisements may be made giving notice of an intended application for
judgment and for an order of sale on account of delinquent special assessments
at any time after the first day of August after the special assessments have
become delinquent. The procedure in that case is to be in all other respects,
except as to the time of making advertisement and application for judgment and
sale, the same as in the case of delinquent general taxes. There shall not be
included in the advertisement and application for judgment and sale provided by
this Section any properties which are included in the advertisement and
application for judgment and sale under Section 21-145.
No advertisement or publication may include parcels for which, under Section
14-15, certificates of error have been executed by the county assessor, or by
both the county assessor and board of appeals. In the absence of notice under
Section 21-135, or the absence of publication under this Section, the court
shall retain jurisdiction to enter final judgments sustaining the assessor's
objection on certificates of error. However, the court shall provide for
publication and mailing prior to the entry of a final judgment in any case in
which the assessor's objection is denied.
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. 87-1189; 88-455; 88-518.)
35 ILCS 200/21-125
(35 ILCS 200/21-125)
Sale of properties previously ordered sold.
sold by unexecuted judgments and orders of sale, previously entered, shall be
included in the advertisement for sale only under the previous orders, and
shall be sold in the order in which they appear in the delinquent list
contained in the advertisement. At any time between annual sales the county
collector also may advertise for sale any properties subject to sale under
orders previously entered and not executed for any reason. The advertisement
and sale shall be regulated by the provisions regulating the annual
advertisement and sale of delinquent properties, as far as applicable.
(Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/21-130
(35 ILCS 200/21-130)
Use of figures and letters in advertisement and other
lists. In all advertisements for the sale of properties for taxes or
special assessments, and in entries required to be made by the clerk of the
court or other officer, letters, figures, characters or property index numbers
may be used to denote townships, ranges, sections, parts of sections, lots or
blocks, or parts thereof, the year or the years for which the taxes were due,
and the amount of taxes, special assessments, interest and costs. The county
collector may subsequently advertise and obtain judgment on properties that
have been omitted, or that have been erroneously advertised or described in the
(Source: P.A. 76-2254; 88-455.)
35 ILCS 200/Art. 21 Div. 3
(35 ILCS 200/Art. 21 Div. 3 heading)
Notice and publication provisions
35 ILCS 200/21-135
(35 ILCS 200/21-135)
Mailed notice of application for judgment and sale.
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 to the person shown
by the current collector's warrant book to be the party in whose name the taxes
were last assessed or to the current owner of record and, if applicable, to the party specified under Section
15-170. The notice shall include the intended dates of application for judgment
and sale and commencement of the sale, and a description of the properties. The
county collector must present proof of the mailing to the court along with the
application for judgement.
In counties with less than 3,000,000 inhabitants, a copy of this notice shall
also be mailed by the county collector by registered or certified mail to any
lienholder of record who annually requests a copy of the notice. The failure of
the county collector to mail a notice or its non-delivery to the lienholder
shall not affect the validity of the judgment.
In counties with 3,000,000 or more inhabitants, notice shall not be mailed to
any person when, under Section 14-15, a certificate of error has been executed
by the county assessor or by both the
county assessor and board of
appeals (until the first Monday in December 1998 and the board of
the first Monday in December 1998 and thereafter),
except as provided by court order under Section 21-120.
The collector shall collect $10 from the proceeds of each sale to cover
the costs of registered or certified mailing and the costs of advertisement
If a taxpayer pays the taxes on the property after the notice of the
forthcoming application for judgment and sale is mailed but before the sale is
made, then the collector shall collect $10 from the taxpayer to cover the costs
of registered or certified mailing and the costs of advertisement and
(Source: P.A. 93-899, eff. 8-10-04.)
35 ILCS 200/21-140
(35 ILCS 200/21-140)
Printer's error in advertisement.
In all cases where there is a
printer's error in the advertised list which prevents judgment from being
obtained against any property, or against all of the delinquent list, at the
time stated in the advertisement, the printer shall lose the compensation
allowed by this Code for those properties containing errors, or for the entire
list, as the case may be.
(Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/21-145
(35 ILCS 200/21-145)
At the same time the County Collector annually
publishes the collector's annual sale advertisement under Sections 21-110,
21-115 and 21-120, it is mandatory for the collector in counties with 3,000,000
or more inhabitants, and in other counties if the county board so orders by
resolution, to publish an advertisement giving notice of the intended
application for judgment and sale of all properties upon which all or a part of
the general taxes for each of 3 or more years are delinquent as of the date of
the advertisement. Under no circumstance may a tax year be offered at a scavenger sale prior to the annual tax sale for that tax year (or, for omitted assessments issued pursuant to Section 9-260, the annual tax sale for that omitted assessment's warrant year, as defined herein). In no event may there be more than 2 consecutive years
without a sale under this Section. The term delinquent also includes
forfeitures. The County Collector shall include in the advertisement and in the
application for judgment and sale under this Section and Section 21-260 the
total amount of all general taxes upon those properties which are delinquent as
of the date of the advertisement. In lieu of a single annual advertisement and
application for judgment and sale under this Section and Section 21-260, the
County Collector may, from time to time, beginning on the date of the
publication of the annual sale advertisement and before August 1 of the next
year, publish separate advertisements and make separate applications on
eligible properties described in one or more volumes of the delinquent list.
The separate advertisements and applications shall, in the aggregate, include
all the properties which otherwise would have been included in the single
annual advertisement and application for judgment and sale under this Section.
Upon the written request of the taxing district which levied the same, the
County Collector shall also include in the advertisement the special taxes and
special assessments, together with interest, penalties and costs thereon upon
those properties which are delinquent as of the date of the advertisement. The
advertisement and application for judgment and sale shall be in the manner
prescribed by this Code relating to the annual advertisement and application
for judgment and sale of delinquent properties.
As used in this Section, "warrant year" means the year preceding the calendar year in which the omitted assessment first became due and payable.
(Source: P.A. 101-635, eff. 6-5-20.)
35 ILCS 200/Art. 21 Div. 3.5
(35 ILCS 200/Art. 21 Div. 3.5 heading)
Judgments and sales
35 ILCS 200/21-150
(35 ILCS 200/21-150)
Time of applying for judgment.
Except as otherwise provided in
this Section or by ordinance or resolution enacted under subsection (c) of
Section 21-40, in any county with fewer than 3,000,000 inhabitants, all applications for judgment and order of sale for taxes and
special assessments on delinquent properties shall be made within 90 days after the second installment due date. In Cook County, all applications for judgment and order of sale for taxes and special assessments on delinquent properties shall be made (i) by July 1, 2011 for tax year 2009, (ii) by July 1, 2012 for tax year 2010, (iii) by July 1, 2013 for tax year 2011, (iv) by July 1, 2014 for tax year 2012, (v) by July 1, 2015 for tax year 2013, (vi) by May 1, 2016 for tax year 2014, (vii) by March 1, 2017 for tax year 2015, (viii) by April 1 of the next calendar year after the second installment due date for tax year 2016 and 2017, and (ix) within 365 days of the second installment due date for each tax year thereafter. Notwithstanding these dates, in Cook County, the application for judgment and order of sale for the 2018 annual tax sale that would normally be held in calendar year 2020 shall not be filed earlier than the first day of the first month during which there is no longer a statewide COVID-19 public health emergency, as evidenced by an effective disaster declaration of the Governor covering all counties in the State. In those counties which have adopted an ordinance under Section
21-40, the application for judgment and order of sale for delinquent taxes
shall be made in December. In the 10 years next 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, applications for judgment
and order of sale shall be made as soon as may be and on the day specified in
the advertisement required by Section 21-110 and 21-115. If for any cause the
court is not held on the day specified, the cause shall stand continued, and it
shall be unnecessary to re-advertise the list or notice.
Within 30 days after the day specified for the application for judgment the
court shall hear and determine the matter. If judgment is rendered, the sale
shall begin on the date within 5 business days specified in the notice as
provided in Section 21-115. If the collector is prevented from advertising and
obtaining judgment within the time periods specified by this Section, the collector may obtain
judgment at any time thereafter; but if the failure arises by the county
collector's not complying with any of the requirements of this Code, he or she
shall be held on his or her official bond for the full amount of all taxes and
special assessments charged against him or her. Any failure on the part of the
county collector shall not be allowed as a valid objection to the collection of
any tax or assessment, or to entry of a judgment against any delinquent
properties included in the application of the county collector.
(Source: P.A. 100-243, eff. 8-22-17; 101-635, eff. 6-5-20.)
35 ILCS 200/21-155
(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.)