Illinois

After the court enters judgment, the county collector conducts the annual tax sale. The penalty bid is a percentage of the amount of the tax or special assessment, up to 9%. Counties may hold a scavenger sale of forfeited liens and certificates if the county board orders it by resolution. Redemption penalty: the certificate amount times 2 times the penalty bid if redeemed after 6 months and by 12 months (§ 21-355(b)). Subsequent taxes paid by the certificate holder carry a 12% penalty for each year or portion of a year until redemption. Redemption: up to 3 years from the date of sale, shorter for some property types. To get a tax deed, the certificate holder files a petition in the circuit court (35 ILCS 200/22-30). Statute: 35 ILCS 200/21-215 (penalty bids).

Illinois offers tax liens or certificates for delinquent property at a public tax sale. Property sold at a tax sale may be redeemed at any time before 3 years from the date of sale (shorter for some property types). 35 ILCS 200/21-350.

Illinois caps the penalty bid at 9% of the amount of the tax or special assessment, and the least penalty percentage wins. The penalty percentage is applied to the amount of the tax or special assessment. Subsequent taxes paid by the holder carry a 12% penalty for each year or part of a year (35 ILCS 200/21-355(c)).

Después de que el tribunal dicta sentencia, el recaudador del condado realiza la venta fiscal anual. La oferta de penalización es un porcentaje del monto del impuesto o de la tasa especial, hasta 9%. Para obtener una escritura fiscal, el tenedor del certificado presenta una petición ante el tribunal de circuito (35 ILCS 200/22-30). Estatuto: 35 ILCS 200/21-215 (ofertas de penalización).

La propiedad vendida en una venta fiscal puede redimirse en cualquier momento antes de 3 años desde la fecha de venta (menos para algunos tipos de propiedad). 35 ILCS 200/21-350.

Illinois limita la oferta de penalización a 9% del monto del impuesto o de la tasa especial, y resulta comprador quien ofrece el menor porcentaje de penalización. Los impuestos posteriores pagados por el tenedor llevan una penalización de 12% por cada año o fracción (35 ILCS 200/21-355(c)). El porcentaje de penalización se aplica al monto del impuesto o de la tasa especial.

• The penalty bid is a percentage of the tax or special assessment amount
  Statute text

  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 9% of the amount of the tax or special assessment on property.

• From the seventh tax sale after July 10, 2026, counties with 3,000,000 or more inhabitants must offer to purchase every property offered at the sale
  Statute text

  In counties with 3,000,000 or more inhabitants, for the seventh tax sale conducted after the effective date of this amendatory Act of the 104th General Assembly and for all subsequent tax sales, the county shall exercise its authority under subsection (a) of Section 21-90 of this Code and offer to purchase

• Vacant non-farm property, property with 7 or more residential units, and commercial or industrial property: 1 year to redeem
  Statute text

  non-farm property or property containing an improvement consisting of a structure or structures with 7 or more residential units or that is commercial or industrial property, it may be redeemed at any time before the expiration of 1 year from the date of the tax sale.

Harder for beginners: Scavenger sales go to the highest bidder for cash, even if the bid is below the taxes owed. A tax deed requires a petition to the circuit court.

Más difícil para principiantes: Las ventas de rezagos van al mejor postor en efectivo, aunque la oferta sea menor que los impuestos adeudados. Una escritura fiscal requiere una petición ante el tribunal de circuito.

• The penalty bid is a percentage of the tax amount, and the lowest penalty percentage wins.
  Statute text

  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 9% of the amount of the tax or special assessment on property.

• Subsequent taxes paid by the holder carry a 12% penalty for each year or part of a year
  Statute text

  which have been paid by the tax certificate holder on or after the date those taxes or special assessments became delinquent together with 12% penalty on each amount so paid for each year or portion thereof intervening between the date of that payment and the date of redemption

• Scavenger sales go to the highest bidder for cash, even if the bid is below the taxes owed
  Statute text

  to the highest bidder for cash, notwithstanding the bid may be less than the full amount of taxes

• A tax deed petition must be filed in the circuit court 3 to 6 months before the redemption period ends
  Statute text

  At any time within 6 months but not less than 3 months prior to the expiration of the redemption period

• Los impuestos posteriores pagados por el tenedor llevan una penalización de 12% por cada año o fracción
  Statute text

  which have been paid by the tax certificate holder on or after the date those taxes or special assessments became delinquent together with 12% penalty on each amount so paid for each year or portion thereof intervening between the date of that payment and the date of redemption

• Las ventas de rezagos van al mejor postor en efectivo, aunque la oferta sea menor que los impuestos adeudados
  Statute text

  to the highest bidder for cash, notwithstanding the bid may be less than the full amount of taxes

• La petición de escritura fiscal debe presentarse ante el tribunal de circuito entre 3 y 6 meses antes de que termine el período de redención
  Statute text

  At any time within 6 months but not less than 3 months prior to the expiration of the redemption period

• Check the published notice for the total amount due and the years it covers
  Statute text

  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, the year or years for which they are due

• A tax year cannot be offered at a scavenger sale before the annual tax sale for that year
  Statute text

  Under no circumstance may a tax year be offered at a scavenger sale prior to the annual tax sale for that tax year

• Confirm the bidding method with the county collector
  Statute text

  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

• Revise el aviso publicado para ver el monto total adeudado y los años que cubre
  Statute text

  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, the year or years for which they are due

• Un año fiscal no puede ofrecerse en una venta de rezagos antes de la venta fiscal anual de ese año
  Statute text

  Under no circumstance may a tax year be offered at a scavenger sale prior to the annual tax sale for that tax year

Platform: County collector

• Watch for the collector's published notice of the tax sale
  Statute text

  The advertisement shall be published once at least 10 days before the day on which judgment is to be applied for

• Contact the county collector; the notice includes the registration requirement in counties under 3,000,000 inhabitants
  Statute text

  In counties of less than 3,000,000 inhabitants, advertisement shall include notice of the registration requirement for persons bidding at the sale.

• Register before the sale where the notice calls for it (counties under 3,000,000 inhabitants)
  Statute text

  In counties of less than 3,000,000 inhabitants, advertisement shall include notice of the registration requirement for persons bidding at the sale.

• Pay the county collector the amount charged on the property right after the sale (§ 21-240)
  Statute text

  the person purchasing any property, or any part thereof, shall be liable to the county for the amount due and shall forthwith pay to the county collector the amount charged on the property

Deposit: Confirm payment rules with the county collector.

Platform: Recaudador del condado

• Esté atento al aviso publicado del recaudador sobre la venta fiscal
  Statute text

  The advertisement shall be published once at least 10 days before the day on which judgment is to be applied for

• Contacte al recaudador del condado; el aviso incluye el requisito de registro en condados con menos de 3,000,000 de habitantes
  Statute text

  In counties of less than 3,000,000 inhabitants, advertisement shall include notice of the registration requirement for persons bidding at the sale.

• Regístrese antes de la venta donde el aviso lo exija (condados con menos de 3,000,000 de habitantes)
  Statute text

  In counties of less than 3,000,000 inhabitants, advertisement shall include notice of the registration requirement for persons bidding at the sale.

• Pague al recaudador del condado el monto cobrado sobre la propiedad inmediatamente después de la venta (§ 21-240)
  Statute text

  the person purchasing any property, or any part thereof, shall be liable to the county for the amount due and shall forthwith pay to the county collector the amount charged on the property

Depósito: Confirme las reglas de pago con el recaudador del condado.

Not set by statute. Liens not sold for want of bidders are forfeited to the county. Confirm with the county.

Not set by statute. Confirm with the county. Liens not sold for want of bidders are forfeited to the county as trustee.

No lo fija la ley. Confirme con el condado. Los gravámenes que no se venden por falta de postores se confiscan a favor del condado como fiduciario.

• County collector
  Statute text

  the county collector shall, after publishing a notice for sale in compliance with the requirements of Sections 21-110, 21-115, or 21-120, proceed to conduct a tax sale pursuant to the judgment

The owner of the property at the time of the sale may submit a claim for surplus funds to the county treasurer or the circuit court within 3 years of the date on the treasurer's notice (35 ILCS 200/22-42(h)). The selling officer deposits surplus funds with the county treasurer 30 days after the court confirms the sale, to the extent the winning bid exceeds the minimum bid (35 ILCS 200/22-42(f)).