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 200/21-175
(35 ILCS 200/) Property Tax Code.
(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.
(a) 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
(b) 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.
(c) County collectors may, when applicable, eject tax bidders who disrupt the tax sale or use illegal bid practices.
(Source: P.A. 100-1070, eff. 1-1-19
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.)