Illinois Senate Bill SB1675 Chaptered / Bill

                    Public Act 103-0555
SB1675 EnrolledLRB103 28658 HLH 55039 b SB1675 Enrolled LRB103 28658 HLH 55039 b
SB1675 Enrolled LRB103 28658 HLH 55039 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Sections 9-260, 18-250, 21-15, 21-25, 21-45, 21-90, 21-118,
21-145, 21-225, 21-235, 21-240, 21-250, 21-310, 21-315,
21-330, 21-350, 21-355, 21-370, 21-385, 21-400, 21-405,
21-430, 22-5, 22-10, 22-15, 22-25, 22-30, 22-35, 22-40, and
22-60 as follows:
(35 ILCS 200/9-260)
Sec. 9-260. Assessment of omitted property; counties of
3,000,000 or more.
(a) After signing the affidavit, the county assessor shall
have power, when directed by the board of appeals (until the
first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter),
or on his or her own initiative, subject to the limitations of
Sections 9-265 and 9-270, to assess properties which may have
been omitted from assessments for the current year and not
more than 3 years prior to the current year for which the
property was liable to be taxed, and for which the tax has not
been paid, but only on notice and an opportunity to be heard in
the manner and form required by law, and shall enter the

 

SB1675 Enrolled LRB103 28658 HLH 55039 b


assessments upon the assessment books. Any notice shall
include (i) a request that a person receiving the notice who is
not the current taxpayer contact the office of the county
assessor and explain that the person is not the current
taxpayer, which contact may be made on the telephone, in
writing, or in person upon receipt of the notice, and (ii) the
name, address, and telephone number of the appropriate
personnel in the office of the county assessor to whom the
response should be made. Any time period for the review of an
omitted assessment included in the notice shall be consistent
with the time period established by the assessor in accordance
with subsection (a) of Section 12-55. No charge for tax of
previous years shall be made against any property if (1) the
assessor failed to notify the board of review of the omitted
assessment in accordance with subsection (a-1) of this
Section; (2) the property was last assessed as unimproved, the
owner of such property gave notice of subsequent improvements
and requested a reassessment as required by Section 9-180, and
reassessment of the property was not made within the 16-month
16 month period immediately following the receipt of that
notice; (3) the owner of the property gave notice as required
by Section 9-265; (4) the assessor received a building permit
for the property evidencing that new construction had occurred
or was occurring on the property but failed to list the
improvement on the tax rolls; (5) the assessor received a plat
map, plat of survey, ALTA survey, mortgage survey, or other


similar document containing the omitted property but failed to
list the improvement on the tax rolls; (6) the assessor
received a real estate transfer declaration indicating a sale
from an exempt property owner to a non-exempt property owner
but failed to list the property on the tax rolls; or (7) the
property was the subject of an assessment appeal before the
assessor or the board of review that had included the intended
omitted property as part of the assessment appeal and provided
evidence of its market value.
(a-1) After providing notice and an opportunity to be
heard as required by subsection (a) of this Section, the
assessor shall render a decision on the omitted assessment,
whether or not the omitted assessment was contested, and shall
mail a notice of the decision to the taxpayer of record or to
the party that contested the omitted assessment. The notice of
decision shall contain a statement that the decision may be
appealed to the board of review. The decision and all evidence
used in the decision shall be transmitted by the assessor to
the board of review on or before the dates specified in
accordance with Section 16-110.
(b) Any taxes based on the omitted assessment of a
property pursuant to Sections 9-260 through 9-270 and Sections
16-135 and 16-140 shall be prepared and mailed at the same time
as the estimated first installment property tax bill for the
preceding year (as described in Section 21-30) is prepared and
mailed. The omitted assessment tax bill is not due until the


date on which the second installment property tax bill for the
preceding year becomes due. The omitted assessment tax bill
shall be deemed delinquent and shall bear interest beginning
on the day after the due date of the second installment (as
described in Section 21-25). In counties with 3,000,000 or
more inhabitants, any Any taxes for omitted assessments for a
tax year before tax year 2023 that are deemed delinquent after
the due date of the second installment tax bill shall bear
interest at the rate of 1.5% per month, or portion thereof,
until paid or forfeited (as described in Section 21-25). In
counties with 3,000,000 or more inhabitants, any taxes for
omitted assessments for tax year 2023 or thereafter that are
deemed delinquent after the due date of the second installment
tax bill shall bear interest at the rate of 0.75% per month, or
portion thereof, until paid or forfeited (as described in
Section 21-25).
(c) The assessor shall have no power to change the
assessment or alter the assessment books in any other manner
or for any other purpose so as to change or affect the taxes in
that year, except as ordered by the board of appeals (until the
first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter).
The county assessor shall make all changes and corrections
ordered by the board of appeals (until the first Monday in
December 1998 and the board of review beginning the first
Monday in December 1998 and thereafter). The county assessor


may for the purpose of revision by the board of appeals (until
the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter)
certify the assessment books for any town or taxing district
after or when such books are completed.
(Source: P.A. 96-1553, eff. 3-10-11.)
(35 ILCS 200/18-250)
Sec. 18-250.  Additions to forfeited taxes and unpaid
special assessments; fee for estimate.
(a) When any property has been forfeited for taxes or
special assessments, the clerk shall compute the amount of
back taxes and special assessments, interest, statutory costs,
and printer's fees remaining due, with one year's interest on
all taxes forfeited, and enter them upon the collector's books
as separate items. Except as otherwise provided in Section
21-375, the aggregate so computed shall be collected in the
same manner as the taxes on other property for that year. The
county clerk shall examine the forfeitures, and strike all
errors and make corrections as necessary. For counties with
fewer than 3,000,000 inhabitants, interest Interest added to
forfeitures under this Section shall be at the rate of 12% per
year. For counties with 3,000,000 or more inhabitants,
interest added to forfeitures under this Section shall accrue
at the rate of (i) 12% per year if the forfeiture is for a tax
year before tax year 2023 or (ii) 0.75% per month, or portion


thereof, if the forfeiture is for tax year 2023 or any tax year
thereafter.
(b) In counties with 3,000,000 or more inhabitants, taxes
first extended for prior years, or previously extended for
prior years for which application for judgment and order of
sale is not already pending, shall be added to the tax of the
current year, with interest and costs as provided by law.
Forfeitures shall not be so added, but they shall remain a lien
on the property upon which they were charged until paid or sold
as provided by law. There shall be added to such forfeitures
annually the same interest as would be added if forfeited
annually, until paid or sold, and the addition of each year's
interest shall be considered a separate forfeiture.
Forfeitures may be redeemed in the manner provided in Section
21-370 or 21-375. Taxes and special assessments for which
application for judgment and order of sale is pending, or
entered but not enforced for any reason, shall not be added to
the tax for the current year. However, if the taxes and special
assessments remain unpaid, the property, shall be advertised
and sold under judgments and orders of sale to be entered in
pending applications, or already entered in prior
applications, including judgments and orders of sale under
which the purchaser fails to complete his or her purchase.
(c) In counties with 3,000,000 or more inhabitants, on or
before January 1, 2001 and during each year thereafter, the
county clerk shall compute the amount of taxes on each


property that remain due or forfeited for any year prior to the
current year and have not become subject to Sections 20-180
through 20-190, and the clerk shall enter the same upon the
collector's warrant books of the current and all following
years as separate items in a suitable column. The county clerk
shall examine the collector's warrant books and the Tax
Judgment, Sale, Redemption and Forfeiture records for the
appropriate years and may take any other actions as the clerk
finds to be necessary or convenient in order to comply with
this subsection. On and after January 1, 2001, any taxes for
any year remaining due or forfeited against real property in
such county not entered on the current collector's warrant
books shall be deemed uncollectible and void, but shall not be
subject to the posting or other requirements of Sections
20-180 through 20-190.
(d) In counties with 100,000 or more inhabitants, the
county clerk shall, when making the annual collector's books,
in a suitable column, insert and designate previous
forfeitures of general taxes by the word "forfeiture", to be
stamped opposite each property forfeited at the last previous
tax sale for general taxes and not redeemed or purchased
previous to the completion of the collector's books. The
collectors of general taxes shall stamp upon all bills
rendered and receipts given the information on the collector's
books regarding forfeiture of general taxes, and the stamped
notation shall also refer the recipient to the county clerk


for full information. The county clerk shall be allowed to
collect from the person requesting an estimate of costs of
redemption of a forfeited property, the fee provided by law.
(Source: P.A. 91-668, eff. 12-22-99.)
(35 ILCS 200/21-15)
Sec. 21-15. General tax due dates; default by mortgage
lender. Except as otherwise provided in this Section or
Section 21-40, all property upon which the first installment
of taxes remains unpaid on the later of (i) June 1 or (ii) the
day after the date specified on the real estate tax bill as the
first installment due date annually shall be deemed delinquent
and shall bear interest after that date. For property located
in a county with fewer than 3,000,000 inhabitants, the unpaid
taxes shall bear interest at the rate of 1 1/2% per month or
portion thereof. For property located in a county with
3,000,000 or more inhabitants, the unpaid taxes shall bear
interest at the rate of (i) 1.5% per month, or portion thereof,
if the unpaid taxes are for a tax year before 2023 or (ii)
0.75% per month, or portion thereof, if the unpaid taxes are
for tax year 2023 or any tax year thereafter. Except as
otherwise provided in this Section or Section 21-40, all
property upon which the second installment of taxes remains
due and unpaid on the later of (i) September 1 or (ii) the day
after the date specified on the real estate tax bill as the
second installment due date, annually, shall be deemed


delinquent and shall bear interest after that date at the same
interest rate. Notwithstanding any other provision of law, in
counties with fewer than 3,000,000 inhabitants, if a taxpayer
owes an arrearage of taxes due to an administrative error, and
if the county collector sends a separate bill for that
arrearage as provided in Section 14-41, then any part of the
arrearage of taxes that remains unpaid on the day after the due
date specified on that tax bill shall be deemed delinquent and
shall bear interest after that date at the rate of 1 1/2% per
month or portion thereof. Notwithstanding any other provision
of law, in counties with 3,000,000 or more inhabitants, if a
taxpayer owes an arrearage of taxes due to an administrative
error, and if the county collector sends a separate bill for
that arrearage as provided in Section 14-41, then any part of
the arrearage of taxes that remains unpaid on the day after the
due date specified on that tax bill shall be deemed delinquent
and shall bear interest after that date at the rate of (i) 1
1/2% per month, or portion thereof, if the arrearage is for a
tax year before tax year 2023 or (ii) 0.75% per month, or
portion thereof, if the arrearage is for tax year 2023 or any
tax year thereafter. All interest collected shall be paid into
the general fund of the county. Payment received by mail and
postmarked on or before the required due date is not
delinquent.
Property not subject to the interest charge in Section
9-260 or Section 9-265 shall also not be subject to the


interest charge imposed by this Section until such time as the
owner of the property receives actual notice of and is billed
for the principal amount of back taxes due and owing.
If an Illinois resident who is a member of the Illinois
National Guard or a reserve component of the armed forces of
the United States and who has an ownership interest in
property taxed under this Act is called to active duty for
deployment outside the continental United States and is on
active duty on the due date of any installment of taxes due
under this Act, he or she shall not be deemed delinquent in the
payment of the installment and no interest shall accrue or be
charged as a penalty on the installment until 180 days after
that member returns from active duty. To be deemed not
delinquent in the payment of an installment of taxes and any
interest on that installment, the reservist or guardsperson
must make a reasonable effort to notify the county clerk and
the county collector of his or her activation to active duty
and must notify the county clerk and the county collector
within 180 days after his or her deactivation and provide
verification of the date of his or her deactivation. An
installment of property taxes on the property of any reservist
or guardsperson who fails to provide timely notice and
verification of deactivation to the county clerk is subject to
interest and penalties as delinquent taxes under this Code
from the date of deactivation.
Notwithstanding any other provision of law, when any


unpaid taxes become delinquent under this Section through the
fault of the mortgage lender, (i) the interest assessed under
this Section for delinquent taxes shall be charged against the
mortgage lender and not the mortgagor and (ii) the mortgage
lender shall pay the taxes, redeem the property and take all
necessary steps to remove any liens accruing against the
property because of the delinquency. In the event that more
than one entity meets the definition of mortgage lender with
respect to any mortgage, the interest shall be assessed
against the mortgage lender responsible for servicing the
mortgage. Unpaid taxes shall be deemed delinquent through the
fault of the mortgage lender only if: (a) the mortgage lender
has received all payments due the mortgage lender for the
property being taxed under the written terms of the mortgage
or promissory note secured by the mortgage, (b) the mortgage
lender holds funds in escrow to pay the taxes, and (c) the
funds are sufficient to pay the taxes after deducting all
amounts reasonably anticipated to become due for all hazard
insurance premiums and mortgage insurance premiums and any
other assessments to be paid from the escrow under the terms of
the mortgage. For purposes of this Section, an amount is
reasonably anticipated to become due if it is payable within
12 months from the time of determining the sufficiency of
funds held in escrow. Unpaid taxes shall not be deemed
delinquent through the fault of the mortgage lender if the
mortgage lender was directed in writing by the mortgagor not


to pay the property taxes, or if the failure to pay the taxes
when due resulted from inadequate or inaccurate parcel
information provided by the mortgagor, a title or abstract
company, or by the agency or unit of government assessing the
tax.
(Source: P.A. 97-944, eff. 8-10-12; 98-286, eff. 1-1-14.)
(35 ILCS 200/21-25)
Sec. 21-25. Due dates; accelerated billing in counties of
3,000,000 or more. Except as hereinafter provided and as
provided in Section 21-40, in counties with 3,000,000 or more
inhabitants in which the accelerated method of billing and
paying taxes provided for in Section 21-30 is in effect, the
estimated first installment of unpaid taxes shall be deemed
delinquent and shall bear interest after March 1 and until
paid or forfeited at the rate of (i) 1 1/2% per month or
portion thereof if the unpaid taxes are for a tax year before
2023 or (ii) 0.75% per month, or portion thereof, if the unpaid
taxes are for tax year 2023 or any tax year thereafter until
paid or forfeited. For tax year 2010, the estimated first
installment of unpaid taxes shall be deemed delinquent and
shall bear interest after April 1 at the rate of 1.5% per month
or portion thereof until paid or forfeited. For tax year 2022,
the estimated first installment of unpaid taxes shall be
deemed delinquent and shall bear interest after April 1, 2023
at the rate of 1.5% per month or portion thereof until paid or


forfeited. For all tax years, the second installment of unpaid
taxes shall be deemed delinquent and shall bear interest after
August 1 annually at the same interest rate until paid or
forfeited. Notwithstanding any other provision of law, if a
taxpayer owes an arrearage of taxes due to an administrative
error, and if the county collector sends a separate bill for
that arrearage as provided in Section 14-41, then any part of
the arrearage of taxes that remains unpaid on the day after the
due date specified on that tax bill shall be deemed delinquent
and shall bear interest after that date at the rate of (i) 1
1/2% per month, or portion thereof, if the unpaid taxes are for
a tax year before 2023 or (ii) 0.75% per month, or portion
thereof, if the unpaid taxes are for tax year 2023 or any tax
year thereafter.
If the county board elects by ordinance adopted prior to
July 1 of a levy year to provide for taxes to be paid in 4
installments, each installment for that levy year and each
subsequent year shall be deemed delinquent and shall begin to
bear interest 30 days after the date specified by the
ordinance for mailing bills, at the rate of 1 1/2% per month,
or portion thereof, until paid or forfeited. If the unpaid
taxes are for a tax year before 2023, then interest shall
accrue at the rate of 1.5% per month, or portion thereof, until
paid or forfeited. If the unpaid taxes are for tax year 2023 or
any tax year thereafter, then interest shall accrue at the
rate of 0.75% per month, or portion thereof, until paid or


forfeited.
Payment received by mail and postmarked on or before the
required due date is not delinquent.
Taxes levied on homestead property in which a member of
the National Guard or reserves of the armed forces of the
United States who was called to active duty on or after August
1, 1990, and who has an ownership interest, shall not be deemed
delinquent and no interest shall accrue or be charged as a
penalty on such taxes due and payable in 1991 or 1992 until one
year after that member returns to civilian status.
If an Illinois resident who is a member of the Illinois
National Guard or a reserve component of the armed forces of
the United States and who has an ownership interest in
property taxed under this Act is called to active duty for
deployment outside the continental United States and is on
active duty on the due date of any installment of taxes due
under this Act, he or she shall not be deemed delinquent in the
payment of the installment and no interest shall accrue or be
charged as a penalty on the installment until 180 days after
that member returns to civilian status. To be deemed not
delinquent in the payment of an installment of taxes and any
interest on that installment, the reservist or guardsperson
must make a reasonable effort to notify the county clerk and
the county collector of his or her activation to active duty
and must notify the county clerk and the county collector
within 180 days after his or her deactivation and provide


verification of the date of his or her deactivation. An
installment of property taxes on the property of any reservist
or guardsperson who fails to provide timely notice and
verification of deactivation to the county clerk is subject to
interest and penalties as delinquent taxes under this Code
from the date of deactivation.
(Source: P.A. 102-1112, eff. 12-21-22.)
(35 ILCS 200/21-45)
Sec. 21-45. Failure to issue tax bill in prior year. In the
event no tax bill was issued as provided in Section 21-30, on
any property in any previous year for any reason, one tax bill
shall be prepared and mailed by July 1 of the year subsequent
to the year in which no tax bill was issued, and taxes on that
property for that year only shall bear interest after the
first day of August of that year. In counties with fewer than
3,000,000 inhabitants, interest shall accrue at the rate of 1
1/2% per month or portion thereof until paid or forfeited. In
counties with 3,000,000 or more inhabitants, if the taxes are
for a tax year before tax year 2023, then interest shall accrue
at the rate of 1.5% per month, or portion thereof, until paid
or forfeited. In counties with 3,000,000 or more inhabitants,
if the taxes are for the 2023 tax year or any tax year
thereafter, then interest shall accrue at the rate of 0.75%
per month, or portion thereof, until paid or forfeited.
(Source: P.A. 87-17; 88-455.)


(35 ILCS 200/21-90)
Sec. 21-90. Purchase and sale by county; distribution of
proceeds.
(a) 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 County Board of
the county County in which the property is located, in its
discretion, may bid, or, in the case of forfeited property,
may apply to purchase it or otherwise acquire the tax lien or
certificate , in the name of the county 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 Board, may appoint on
its behalf some officer, or person, or entity to attend such
sales, bid on tax liens or certificates, and act on behalf of
the county when exercising its authority under this Section
and bid or, in the case of forfeited property, to apply to the
county clerk to purchase. The county County shall apply on the
bid or purchase the unpaid taxes and special assessments due
upon the property. No cash need be paid.
(b) The county, as trustee for all taxing districts having
an interest in the property's taxes or special assessments,
shall be the designated holder of all tax liens or
certificates that are forfeited to the State or county. No


cash need be paid for the forfeited tax lien or certificate.
(c) For any tax lien or certificate acquired under
subsection (a) or (b) of this Section, the county The County
may take steps necessary to acquire title to the property and
may manage and operate the property, including, but not
limited to, mowing of grass, removal of nuisance greenery,
removal of garbage, waste, debris or other materials, or the
demolition, repair, or remediation of unsafe structures. 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 may include the street address as listed on
the most recent available tax bills, if available, and shall
list the Property Index Number shall list the street or common
address, if known, of the parcels for informational purposes.
The 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 or
forfeiture 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 shall merge in the fee title of the county, or
other taxing district within the county, on the issuance of a
deed.
The county County may sell any or assign the property so
acquired with authority provided in this Section, or assign
any tax the certificate of purchase to it, to any party,
including, but not limited to, taxing districts,
municipalities, land banks created pursuant to Illinois law,
or non-profit developers focused on constructing affordable
housing.
The assigned tax certificate shall be void with no further
rights given to the assignee, including no right to refund or
reimbursement, if a tax deed has not been recorded within 4
years after the date of the assignment unless a court extends
the assignment period as provided in this Section. Upon a
motion by the assignee, a court may toll the 4-year deadline
for a specified period of time if the court finds the assignee
is prevented from obtaining or recording a deed by injunction
or order of any court, by the refusal or inability of any court
to act upon the application for a tax deed, by a municipality's
refusal to issue necessary transfer stamps or approvals for
recording, or by the refusal of the clerk to execute the deed.
If an assigned tax certificate is void under this Section, it


shall be forfeited to the county and held as a valid
certificate of sale in the county's name pursuant to this
Section 21-90. The proceeds of any that sale or assignment
under this Section, less all costs of the county incurred in
the acquisition, operation, maintenance, and sale or
assignment of the property or assignment of the tax
certificate, including all costs associated with county staff
and overhead used to perform the duties of the trustee set
forth in this Section, shall be distributed to the taxing
districts in proportion to their respective interests therein.
Under Sections 21-110, 21-115, 21-120, and 21-190 and
21-405, a county County may bid or purchase only in the absence
of other bidders.
(Source: P.A. 102-363, eff. 1-1-22.)
(35 ILCS 200/21-118)
Sec. 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. The list may designate properties on which
a sale in error has previously been declared, provided that
those designations are posted at least 7 days before any tax


sale authorized under this Article 21. If the list designates
properties as properties on which a sale in error has
previously been declared, the list shall also include the
court case number or administrative number under which the
declaration of the sale in error was made and the basis for the
sale in error. No sale in error may be declared under this Code
based upon an omission from or error on the list of designated
properties.
(Source: P.A. 97-557, eff. 7-1-12.)
(35 ILCS 200/21-145)
Sec. 21-145. Scavenger sale. At the same time the county
collector 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 may, if
the county board so orders by resolution, to publish an
advertisement giving notice of the intended sale of certain
tax liens and certificates that have been forfeited and are
held by the county pursuant to Section 21-90 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, except where a tax sale has been delayed
pursuant to Section 21-150 as a result of a statewide COVID-19
public health emergency. The term delinquent also includes
forfeitures.
The county collector 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 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 may 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, the term delinquent also includes
tax liens and certificates forfeited to the county as trustee
and held pursuant to Section 21-90, if those tax liens or
certificates are approved for sale by the county board. Any
tax lien or certificate held by the county pursuant to Section
21-90 that is offered at a scavenger sale shall be assigned by
the county to the winning bidder at the scavenger sale as set
forth in Section 21-90. After 4 years from the date of
assignment, the assignment is void and the tax certificate
shall be forfeited back to the county and held pursuant to
Section 21-90, unless a tax deed has been issued and recorded
by the assignee or a court order to toll the deadline pursuant
to Section 21-90 is entered.
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; 102-519, eff. 8-20-21.)
(35 ILCS 200/21-225)
Sec. 21-225. Forfeited tax liens and certificates
property. Every tax lien or certificate for 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
county, as trustee for the taxing districts, and managed
pursuant to Section 21-90 State of Illinois. Tax certificates
are also forfeited to the county in those circumstances
described in subsection (d) of Section 21-310 and subsection
(f) of Section 22-40 of this Code. 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 200/21-235)
Sec. 21-235. Record of forfeitures. All tax liens and
certificates properties forfeited to the county State at the
sale shall be noted on the Tax Judgment, Sale, Redemption and
Forfeiture Record.
In counties with less than 3,000,000 inhabitants, a list
of all property charged with delinquent special assessments
and forfeited to the county State at the sale shall be returned
to the collector of the levying municipality.
(Source: P.A. 76-2254; 88-455.)
(35 ILCS 200/21-240)
Sec. 21-240. Payment for property purchased at tax sale;
reoffering for sale. Payment for property purchased at tax
sale; reoffering for sale. Except as otherwise provided below,
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. Upon failure to do so, the amount due shall be
recoverable in a civil action brought in the name of the People
of the State of Illinois in any court of competent
jurisdiction. The person so purchasing shall be relieved of
liability only by payment of the amount due together with
interest and costs thereon, or if the property is reoffered at
the sale, purchased and paid for. Reoffering of the property


for sale shall be at the discretion of the collector. The sale
shall not be closed until payment is made or the property again
offered for sale. In counties with 3,000,000 or more
inhabitants, only the taxes, special assessments, interest and
costs as advertised in the sale shall be required to be paid
forthwith. Except if the purchaser is the county as trustee
pursuant to Section 21-90, the The general taxes charged on
the land remaining due and unpaid, including amounts subject
to certificates of error, not included in the advertisement,
shall be paid by the purchaser within 10 days after the sale,
except that upon payment of the fee provided by law to the
County Clerk (which fee shall be deemed part of the costs of
sale) the purchaser may make written application, within the
10 day period, to the county clerk for a statement of all
taxes, interest and costs due and an estimate of the cost of
redemption of all forfeited general taxes, which were not
included in the advertisement. After obtaining such statement
and estimate and an order on the county collector to receive
the amount of forfeited general taxes, if any, the purchaser
shall pay to the county collector all the remaining taxes,
interest and costs, and the amount necessary to redeem the
forfeited general taxes. The county collector shall issue the
purchaser a receipt therefor. Any delay in providing the
statement or in accepting payment, and delivering receipt
therefor, shall not be counted as a part of the 10 days. When
the receipt of the collector is issued, a copy shall be filed


with the county clerk and the county clerk shall include the
amount shown in such receipt in the amount of the purchase
price of the property in the certificate of purchase. The
purchaser then shall be entitled to a certificate of purchase.
If a purchaser fails to complete his or her purchase as
provided in this Section, the purchase shall become void, and
be of no effect, but the collector shall not refund the amount
paid in cash at the time of the sale, except in cases of sale
in error under subsection (a) of Section 21-310. That amount
shall be treated as a payment and distributed to the taxing
bodies as other collections are distributed. The lien for
taxes for the amount paid shall remain on the property, in
favor of the purchaser, his or her heirs or assigns, until paid
with 5% interest per year on that amount from the date the
purchaser paid it. The amount and fact of such ineffective
purchase shall be entered in the tax judgment, sale,
redemption and forfeiture record opposite the property upon
which the lien remains. No redemption shall be made without
payment of this amount for the benefit of the purchaser, and no
future sale of the property shall be made except subject to the
lien of such purchaser. This section shall not apply to any
purchase by any city, village or incorporated town in default
of other bidders at any sale for delinquent special
assessments.
(Source: P.A. 84-1308; 88-455.)


(35 ILCS 200/21-250)
Sec. 21-250. Certificate of purchase. The county clerk
shall make out and deliver to the purchaser of any property
sold under Section 21-205, or to the county if the lien is
acquired pursuant to Section 21-90 and a certificate is
requested by the county or its agent, a tax certificate of
purchase countersigned by the collector, describing the
property sold, the date of sale, the amount of taxes, special
assessments, interest and cost for which they were sold and
that payment of the sale price has been made. If any person
becomes the purchaser of more than one property owned by one
party or person, the purchaser may have the whole or one or
more of them included in one certificate, but separate
certificates shall be issued in all other cases. A tax
certificate of purchase shall be assignable by endorsement. An
assignment shall vest in the assignee or his or her legal
representatives, all the right and title of the original
purchaser.
If the tax certificate is lost or destroyed, the county
clerk shall issue a duplicate certificate upon written request
and a sworn affidavit by the tax sale purchaser, or his or her
assignee, that the tax certificate is lost or destroyed. The
county clerk shall cause a notation to be made in the tax sale
and judgment book that a duplicate certificate has been
issued, and redemption payments shall be made only to the
holder of the duplicate certificate.


(Source: P.A. 88-455; 89-617, eff. 9-1-96.)
(35 ILCS 200/21-310)
Sec. 21-310. Sales in error.
(a) When, upon application of the county collector, the
owner of the certificate of purchase, the holder of a 5% lien
issued pursuant to Section 21-240, or a municipality which
owns or has owned the property ordered sold, it appears to the
satisfaction of the court which ordered the property sold that
any of the following subsections are applicable, the court
shall declare the sale to be a sale in error:
(1) the property was not subject to taxation, or all
or any part of the lien of taxes sold has become null and
void pursuant to Section 21-95 or unenforceable pursuant
to subsection (c) of Section 18-250 or subsection (b) of
Section 22-40; ,
(2) the taxes or special assessments had been paid
prior to the sale of the property; ,
(3) there is a double assessment; ,
(4) the description is void for uncertainty; ,
(5) the assessor, chief county assessment officer,
board of review, board of appeals, or other county
official has made an error material to the tax certificate
at issue (other than an error of judgment as to the value
of any property), provided, however, that a sale in error
may not be declared upon application of the owner of the


certificate of purchase under this paragraph (5) if the
county collector provided notice in accordance with
Section 21-118 that the same property received a previous
sale in error on the same facts;
(5.5) the owner of the homestead property had tendered
timely and full payment to the county collector that the
owner reasonably believed was due and owing on the
homestead property, and the county collector did not apply
the payment to the homestead property; provided that this
provision applies only to homeowners, not their agents or
third-party payors; ,
(6) prior to the tax sale a voluntary or involuntary
petition was has been filed by or against the legal or
beneficial owner of the property requesting relief under
the provisions of 11 U.S.C. Chapter 7, 11, 12, or 13, and
the bankruptcy case was open on the date the collector's
application for judgment was filed pursuant to Section
21-150 or 21-155 or the date of the tax sale;
(7) the property is owned by the United States, the
State of Illinois, a municipality, or a taxing district; ,
or
(8) the owner of the property is a reservist or
guardsperson who is granted an extension of his or her due
date under Sections 21-15, 21-20, and 21-25 of this Act.
(b) When, upon application of the owner of the certificate
of purchase only, it appears to the satisfaction of the court


which ordered the property sold that any of the following
subsections are applicable, the court shall declare the sale
to be a sale in error:
(1) A voluntary or involuntary petition under the
provisions of 11 U.S.C. Chapter 7, 11, 12, or 13 has been
filed subsequent to the tax sale and prior to the issuance
of the tax deed, and the bankruptcy case was open on the
date the petition for a sale in error was filed.
(2) The improvements upon the property sold have been
substantially destroyed or rendered uninhabitable or
otherwise unfit for occupancy subsequent to the tax sale
and prior to the issuance of the tax deed; however, if the
court declares a sale in error under this paragraph (2),
the court may order the holder of the certificate of
purchase to assign the certificate to the county collector
if requested by the county collector. The county collector
may, upon request of the county, as trustee, or upon
request of a taxing district having an interest in the
taxes sold, further assign any certificate of purchase
received pursuant to this paragraph (2) to the county
acting as trustee for taxing districts pursuant to Section
21-90 of this Code or to the taxing district having an
interest in the taxes sold.
(3) There is an interest held by the United States in
the property sold which could not be extinguished by the
tax deed.


(4) The real property contains a hazardous substance,
hazardous waste, or underground storage tank that would
require cleanup or other removal under any federal, State,
or local law, ordinance, or regulation, only if the tax
purchaser purchased the property without actual knowledge
of the hazardous substance, hazardous waste, or
underground storage tank. The presence of a grease trap on
the property is not grounds for a sale in error under this
paragraph (4). This paragraph (4) applies only if the
owner of the certificate of purchase has made application
for a sale in error at any time before the issuance of a
tax deed. If the court declares a sale in error under this
paragraph (4), the court may order the holder of the
certificate of purchase to assign the certificate to the
county collector if requested by the county collector. The
county collector may, upon request of the county, as
trustee, or upon request of a taxing district having an
interest in the taxes sold, further assign any certificate
of purchase received pursuant to this paragraph (4) to the
county acting as trustee for taxing districts pursuant to
Section 21-90 of this Code or to the taxing district
having an interest in the taxes sold.
Whenever a court declares a sale in error under this
subsection (b), the State's attorney court shall promptly
notify the county collector in writing. Every such declaration
pursuant to any provision of this subsection (b) shall be made


within the proceeding in which the tax sale was authorized.
(c) When the county collector discovers, prior to the
expiration of the period of redemption, that a tax sale should
not have occurred for one or more of the reasons set forth in
subdivision (a)(1), (a)(2), (a)(3), (a)(4), (a)(5.5), (a)(6),
or (a)(7), or (a)(8) of this Section, the county collector
shall notify the last known owner of the tax certificate of
purchase by certified and regular mail, or other means
reasonably calculated to provide actual notice, that the
county collector intends to declare an administrative sale in
error and of the reasons therefor, including documentation
sufficient to establish the reason why the sale should not
have occurred. The owner of the certificate of purchase may
object in writing within 28 days after the date of the mailing
by the county collector. If an objection is filed, the county
collector shall not administratively declare a sale in error,
but may apply to the circuit court for a sale in error as
provided in subsection (a) of this Section. Thirty days
following the receipt of notice by the last known owner of the
certificate of purchase, or within a reasonable time
thereafter, the county collector shall make a written
declaration, based upon clear and convincing evidence, that
the taxes were sold in error and shall deliver a copy thereof
to the county clerk within 30 days after the date the
declaration is made for entry in the tax judgment, sale,
redemption, and forfeiture record pursuant to subsection (d)


of this Section. The county collector shall promptly notify
the last known owner of the certificate of purchase of the
declaration by regular mail and shall, except if the
certificate was issued pursuant to a no-cash bid, promptly pay
the amount of the tax sale, together with interest and costs as
provided in Section 21-315, upon surrender of the original
certificate of purchase.
(d) If a sale is declared to be a sale in error for any
reason set forth in Section 22-35, Section 22-50, or
subdivision (a)(5), (b)(2), or (b)(4) of this Section, the tax
certificate shall be forfeited to the county as trustee
pursuant to Section 21-90 of this Code, unless the county
collector informs the county and the county clerk in writing
that the tax certificate shall not be forfeited to the county
as trustee. The , the county clerk shall make entry in the tax
judgment, sale, redemption and forfeiture record, that the
property was erroneously sold and that the tax certificate is
forfeited to the county pursuant to Section 21-90, and the
county collector shall, on demand of the owner of the
certificate of purchase, refund the amount paid, except for
the nonrefundable $80 fee paid, pursuant to Section 21-295,
for each item purchased at the tax sale, pay any interest and
costs as may be ordered under Sections 21-315 through 21-335,
and cancel the certificate so far as it relates to the
property. The county collector shall deduct from the accounts
of the appropriate taxing bodies their pro rata amounts paid.


Alternatively, for sales in error declared under subsection
(b)(2) or (b)(4), the county collector may request the circuit
court to direct the county clerk to record any assignment of
the tax certificate to or from the county collector without
charging a fee for the assignment. The owner of the
certificate of purchase shall receive all statutory refunds
and payments. The county collector shall deduct costs and
payments in the same manner as if a sale in error had occurred.
(e) Whenever the collector declares an administrative sale
in error under this Section, the collector must send a copy of
the declaration of the administrative sale in error, and
documentation sufficient to establish the reason why the sale
should not have occurred, to the government entity responsible
for maintaining assessment books and property record cards for
the subject property. That entity must review the
documentation sent by the collector, make a determination as
to whether an update to the assessment books or property
record cards is necessary to prevent a recurrence of the sale
in error, and update the assessment books or property record
cards as appropriate.
(f) Whenever a court declares a sale in error under this
Section, the State's attorney must send a copy of the
application and order declaring the sale in error to the
county collector, the county clerk, and the government entity
responsible for maintaining the assessment books and property
record cards for the subject property. The collector, the


county clerk, and the other government entity must each review
the application and order sent by the State's attorney and
make a determination as to whether an update to its respective
records is necessary to prevent a recurrence of the sale in
error, and update its records as appropriate.
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. 100-890, eff. 1-1-19; 101-379, eff. 1-1-20;
101-659, eff. 3-23-21.)
(35 ILCS 200/21-315)
Sec. 21-315. Refund of costs; interest on refund.
(a) If a sale in error under Section 21-310, 22-35, or
22-50 is declared, the amount refunded shall also include all
costs paid by the owner of the certificate of purchase or his
or her assignor which were posted to the tax judgment, sale,
redemption and forfeiture record, except that if the sale in
error is declared under Section 22-50, in counties of
3,000,000 or more inhabitants the amount refunded shall not
include the $100 fee paid in accordance with Section 21-330.
(b) In those cases which arise solely under grounds set
forth in Section 21-310, the amount refunded shall also
include interest on the refund of the amount paid for the
certificate of purchase, except as otherwise provided in this


Section. Interest shall be awarded and paid to the tax
purchaser at the rate of 1% per month from the date of sale to
the date of payment, or in an amount equivalent to the penalty
interest which would be recovered on a redemption at the time
of payment pursuant to the order for sale in error, whichever
is less. Interest shall not be paid when the sale in error is
made pursuant to paragraph (2) or (4) of subsection (b) of
Section 21-310, Section 22-35, Section 22-50, subdivision
(a)(5), (b)(1), (b)(2), or (b)(4) of Section 21-310, any
ground not enumerated in Section 21-310, or in any other case
where the court determines that the tax purchaser had actual
knowledge prior to the sale of the grounds on which the sale is
declared to be erroneous.
(c) When the county collector files a petition for sale in
error under Section 21-310 and mails a notice thereof by
certified or registered mail to the last known owner of the
certificate of purchase, any interest otherwise payable under
this Section shall cease to accrue as of the date the petition
is filed, unless the tax purchaser agrees to an order for sale
in error upon the presentation of the petition to the court.
Notices under this subsection may be mailed to the last known
owner of the certificate of purchase. When the owner of the
certificate of purchase contests the collector's petition
solely to determine whether the grounds for sale in error are
such as to support a claim for interest, the court may direct
that the principal amount of the refund be paid to the owner of


the certificate of purchase forthwith. If the court thereafter
determines that a claim for interest lies under this Section,
it shall award such interest from the date of sale to the date
the principal amount was paid. If the owner of the certificate
of purchase files an objection to the county collector's
intention to declare an administrative sale in error, as
provided under subsection (c) of Section 21-310, and,
thereafter, the county collector elects to apply to the
circuit court for a sale in error under subsection (a) of
Section 21-310, then, if the circuit court grants the county
collector's application for a sale in error, the court may not
award interest to the owner of the certificate of purchase for
the period after the mailing date of the county collector's
notice of intention to declare an administrative sale in
error.
(Source: P.A. 94-662, eff. 1-1-06.)
(35 ILCS 200/21-330)
Sec. 21-330. Fund for payment of interest. In all counties
of less than 3,000,000 inhabitants, the county board, by
resolution, may impose a fee for payment of interest and
costs. Each person purchasing any property at a sale under
this Code shall pay to the county collector, prior to the
issuance of any certificate of purchase, a fee of up to $60 for
each item purchased. Each person purchasing any property at a
sale held under this Code in a county with 3,000,000 or more


inhabitants shall pay to the county collector, prior to the
issuance of any certificate of purchase, a fee of $100 for each
item purchased. That amount shall be included in the price
paid for the certificate of purchase and the amount required
to redeem under Section 21-355.
All sums of money received under this Section shall be
paid by the collector to the county treasurer of the county in
which the property is situated for deposit into a special
fund. It shall be the duty of the county treasurer, as trustee
of the fund, to invest the principal and income of the fund
from time to time, if not immediately required for payments
under this Section, in investments as are authorized by
Sections 3-10009 and 3-11002 of the Counties Code. The fund
shall be held to pay interest and costs by the county treasurer
as trustee of the fund. No payment shall be made from the fund
except by order of the court declaring a sale in error under
Section 21-310, 22-35, or 22-50 or by declaration of the
county collector under subsection (c) of Section 21-310.
Payments under this Section are subject to the provisions of
subsection (a) of Section 21-315 concerning sales in error
declared under Section 22-50 in counties of 3,000,000 or more
inhabitants. Any moneys accumulated in the fund by the county
treasurer in excess of (i) $100,000 in counties with 250,000
or less inhabitants or (ii) $500,000 in counties with more
than 250,000 inhabitants shall be paid each year prior to the
commencement of the annual tax sale, first to satisfy any


existing unpaid judgments entered pursuant to Section 21-295,
and any funds remaining thereafter shall be paid to the
general fund of the county.
(Source: P.A. 100-1070, eff. 1-1-19.)
(35 ILCS 200/21-350)
Sec. 21-350. Period of redemption. Property sold under
this Code may be redeemed at any time before the expiration of
2.5 2 years from the date of sale, except that:
(a) If on the date of sale the property is vacant
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 6 months from the date of sale if the
property, at the time of sale, was for each of 2 or more
years delinquent or forfeited for all or part of the
general taxes due on the property.
(b) (Blank) If on the date of sale the property sold
was improved with a structure consisting of at least one
and not more than 6 dwelling units it may be redeemed at
any time on or before the expiration of 2 years and 6
months from the date of sale. If, however, the court that
ordered the property sold, upon the verified petition of
the holder of the certificate of purchase brought within 4
months from the date of sale, finds and declares that the


structure on the property is abandoned, then the court may
order that the property may be redeemed at any time on or
before the expiration of 2 years from the date of sale.
Notice of the hearing on a petition to declare the
property abandoned shall be given to the owner or owners
of the property and to the person in whose name the taxes
were last assessed, by certified or registered mail sent
to their last known addresses at least 5 days before the
date of the hearing.
(c) If the period of redemption has been extended by
the certificate holder as provided in Section 21-385 or
Section 22-5, the property may be redeemed on or before
the extended redemption date. 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 January 1, 2024.
(Source: P.A. 86-286; 86-413; 86-418; 86-949; 86-1028;
86-1158; 86-1481; 87-145; 87-236; 87-435; 87-895; 87-1189;
88-455.)
(35 ILCS 200/21-355)
Sec. 21-355. Amount of redemption. Any person desiring to
redeem shall deposit an amount specified in this Section with
the county clerk of the county in which the property is
situated, in legal money of the United States, or by cashier's
check, certified check, post office money order or money order


issued by a financial institution insured by an agency or
instrumentality of the United States, payable to the county
clerk of the proper county. The deposit shall be deemed timely
only if actually received in person at the county clerk's
office prior to the close of business as defined in Section
3-2007 of the Counties Code on or before the expiration of the
period of redemption or by United States mail with a post
office cancellation mark dated not less than one day prior to
the expiration of the period of redemption. The deposit shall
be in an amount equal to the total of the following:
(a) the certificate amount, which shall include all
tax principal, special assessments, interest and penalties
paid by the tax purchaser together with costs and fees of
sale and fees paid under Sections 21-295 and 21-315
through 21-335, except for the nonrefundable $80 fee paid,
pursuant to Section 21-295, for each item purchased at the
tax sale;
(b) the accrued penalty, computed through the date of
redemption as a percentage of the certificate amount, as
follows:
(1) if the redemption occurs on or before the
expiration of 6 months from the date of sale, the
certificate amount times the penalty bid at sale;
(2) if the redemption occurs after 6 months from
the date of sale, and on or before the expiration of 12
months from the date of sale, the certificate amount


times 2 times the penalty bid at sale;
(3) if the redemption occurs after 12 months from
the date of sale and on or before the expiration of 18
months from the date of sale, the certificate amount
times 3 times the penalty bid at sale;
(4) if the redemption occurs after 18 months from
the date of sale and on or before the expiration of 24
months from the date of sale, the certificate amount
times 4 times the penalty bid at sale;
(5) if the redemption occurs after 24 months from
the date of sale and on or before the expiration of 30
months from the date of sale, the certificate amount
times 5 times the penalty bid at sale;
(6) if the redemption occurs after 30 months from
the date of sale and on or before the expiration of 36
months from the date of sale, the certificate amount
times 6 times the penalty bid at sale.
In the event that the property to be redeemed has been
purchased under Section 21-405 before January 1, 2024, the
penalty bid shall be 12% per penalty period as set forth in
subparagraphs (1) through (6) of this subsection (b). The
changes to this subdivision (b)(6) made by this amendatory
Act of the 91st General Assembly are not a new enactment,
but declaratory of existing law.
If the property to be redeemed is property with
respect to which a tax lien or certificate is acquired on


or after January 1, 2024 by the county as trustee pursuant
to Section 21-90, the penalty bid is 0.75% and shall
accrue monthly instead of according to the penalty periods
established in subparagraphs (1) through (6) of this
subsection (b).
(c) The total of all taxes, special assessments,
accrued interest on those taxes and special assessments
and costs charged in connection with the payment of those
taxes or special assessments, except for the nonrefundable
$80 fee paid, pursuant to Section 21-295, for each item
purchased at the tax sale, 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. In counties with less than
3,000,000 inhabitants, however, a tax certificate holder
may not pay all or part of an installment of a subsequent
tax or special assessment for any year, nor shall any
tender of such a payment be accepted, until after the
second or final installment of the subsequent tax or
special assessment has become delinquent or until after
the holder of the certificate of purchase has filed a
petition for a tax deed under Section 22.30. The person
redeeming shall also pay the amount of interest charged on
the subsequent tax or special assessment and paid as a


penalty by the tax certificate holder. This amendatory Act
of 1995 applies to tax years beginning with the 1995
taxes, payable in 1996, and thereafter.
(d) Any amount paid to redeem a forfeiture occurring
before January 1, 2024 but after subsequent to the tax
sale together with 12% penalty thereon for each year or
portion thereof intervening between the date of the
forfeiture redemption and the date of redemption from the
sale.
(e) Any amount paid by the certificate holder for
redemption of a subsequently occurring tax sale, including
tax liens or certificates held by the county as trustee,
pursuant to Section 21-90.
(f) All fees paid to the county clerk under Section
22-5.
(g) All fees paid to the registrar of titles incident
to registering the tax certificate in compliance with the
Registered Titles (Torrens) Act.
(h) All fees paid to the circuit clerk and the
sheriff, a licensed or registered private detective, or
the coroner in connection with the filing of the petition
for tax deed and service of notices under Sections 22-15
through 22-30 and 22-40 in addition to (1) a fee of $35 if
a petition for tax deed has been filed, which fee shall be
posted to the tax judgement, sale, redemption, and
forfeiture record, to be paid to the purchaser or his or


her assignee; (2) a fee of $4 if a notice under Section
22-5 has been filed, which fee shall be posted to the tax
judgment, sale, redemption, and forfeiture record, to be
paid to the purchaser or his or her assignee; (3) all costs
paid to record a lis pendens notice in connection with
filing a petition under this Code; and (4) if a petition
for tax deed has been filed, all fees up to $150 per
redemption paid to a registered or licensed title
insurance company or title insurance agent for a title
search to identify all owners, parties interested, and
occupants of the property, to be paid to the purchaser or
his or her assignee. The fees in (1) and (2) of this
paragraph (h) shall be exempt from the posting
requirements of Section 21-360. The costs incurred in
causing notices to be served by a licensed or registered
private detective under Section 22-15, may not exceed the
amount that the sheriff would be authorized by law to
charge if those notices had been served by the sheriff.
(i) All fees paid for publication of notice of the tax
sale in accordance with Section 22-20.
(j) All sums paid to any county, city, village or
incorporated town for reimbursement under Section 22-35.
(k) All costs and expenses of receivership under
Section 21-410, to the extent that these costs and
expenses exceed any income from the property in question,
if the costs and expenditures have been approved by the


court appointing the receiver and a certified copy of the
order or approval is filed and posted by the certificate
holder with the county clerk. Only actual costs expended
may be posted on the tax judgment, sale, redemption and
forfeiture record.
(Source: P.A. 101-659, eff. 3-23-21.)
(35 ILCS 200/21-370)
Sec. 21-370. Redemption of forfeited property. Except as
otherwise provided in Section 21-375, any property forfeited
to the county state may be redeemed or sold in the following
manner:
When property has been forfeited for delinquent general
taxes, the person desiring to redeem shall apply to the county
clerk who shall order the county collector to receive from the
person the amount of the forfeited general taxes, statutory
costs, interest prior to forfeiture, printer's fees due
thereon and, in addition, forfeiture interest at a rate of 12%
per year or fraction thereof. Upon presentation of the county
clerk's order to the county collector, the collector shall
receive the amount due on account of forfeited general taxes
and give the person duplicate receipts, setting forth a
description of the property and amount received. One of the
receipts shall be countersigned by the county clerk and, when
so countersigned, shall be evidence of the redemption of the
property. The receipt shall not be valid until it is


countersigned by the county clerk. The other receipt shall be
filed by the county clerk in his or her office, and the clerk
shall make a proper entry of the redemption of the property on
the appropriate books in his or her office and charge the
amount of the redemption to the county collector.
In counties with 3,000,000 or more inhabitants, when
property has been forfeited because of the nonpayment of
delinquent special assessments, the county clerk shall collect
from the person desiring to redeem the amount due on the
delinquent special assessment, together with the interest,
costs and penalties fixed by law, and shall issue a receipt
therefor setting forth a description of the property and the
amount received. The receipt shall be evidence of the
redemption of the property therein described. In addition, the
city comptroller or other officer designated and authorized by
the city council, board of trustees or other governing body of
any municipal corporation which levied any special assessment
shall have power to collect the amounts due on properties
which have been forfeited, and the interest and penalties due
thereon, based upon an estimate of the cost of redemption
computed by the county clerk and at a rate to be fixed by the
city council, board of trustees or other governing body as to
the interest and penalties due thereon and shall issue a
receipt therefor. The person receiving the receipt shall file
with the county clerk the receipt of the municipal officer
that such special assessments and interest and penalties have


been paid. Upon the presentation of the receipt the county
clerk shall issue to the person a certificate of cancellation
setting forth a description of the property, the special
assessment warrant and installment, and the amount received by
the municipal officer. The certificate of cancellation shall
be evidence of the redemption of the property therein
described. The city council, board of trustees, or other
governing body may authorize the municipal officer to waive
penalties for the first year in excess of 7%. The form of the
receipt of redemption for filing with the county clerk shall
be as prescribed by law.
In counties with less than 3,000,000 inhabitants, when
property has been forfeited in whole or in part for the
non-payment of delinquent special assessments, the person
desiring to redeem shall apply to the municipal collector who
shall receive the amount due on the delinquent special
assessment, together with the interest, costs and penalties
fixed by law, and issue a certificate therefor. The recipient
shall file the certificate of the municipal collector that the
special assessments and the costs, interest and penalties
thereon have been paid with the county clerk. The municipal
collector's certificate of payment shall be filed by the
county clerk in his or her office and the clerk shall make a
proper entry of the redemption on the books in his or her
office.
This Section 21-370 does not apply to any forfeiture that


occurs on or after January 1, 2024.
(Source: P.A. 87-669; 88-455.)
(35 ILCS 200/21-385)
Sec. 21-385. Extension of period of redemption.
(a) For any tax certificates held by a county pursuant to
Section 21-90, the redemption period for each tax certificate
shall be extended by operation of law until the date
established by the county as the redemption deadline in a
petition for tax deed filed under Section 22-30. The
redemption deadline established in the petition shall be
identified in the notices provided under Sections 22-10
through 22-25 of this Code. After a redemption deadline is
established in the petition for tax deed, the county may
further extend the redemption deadline by filing with the
county clerk of the county in which the property is located a
written notice to that effect describing the property,
identifying the certificate number, and specifying the
extended period of redemption. Notwithstanding any expiration
of a prior redemption period, all tax certificates forfeited
to the county and held pursuant to Section 21-90 shall remain
enforceable by the county or its assignee, and redemption
shall be extended by operation of law until the date
established by the county as the redemption deadline in a
petition for tax deed filed under Section 22-30.
(b) Within 60 days of the date of assignment, assignees of


forfeited certificates under Section 21-90 or Section 21-145
of this Code must file with the county clerk of the county in
which the property is located a written notice describing the
property, stating the date of the assignment, identifying the
certificate number and specifying a deadline for redemption
that is not later than 3 years from the date of assignment.
Upon receiving the notice, the county clerk shall stamp the
date of receipt upon the notice. If the notice is submitted as
an electronic record, the county clerk shall acknowledge
receipt of the record and shall provide confirmation in the
same manner to the certificate holder. The confirmation from
the county clerk shall include the date of receipt and shall
serve as proof that the notice was filed with the county clerk.
In no event shall a county clerk permit an assignee of
forfeited certificates under Section 21-90 or Section 21-145
of this Code to extend the period of redemption beyond 3 years
from the date of assignment. If the redemption period expires
and no petition for tax deed has been filed under Section
22-30, the assigned tax certificate shall be forfeited to and
held by the county pursuant to Section 21-90.
(c) Except for the county as trustee pursuant to Section
21-90, the The purchaser or his or her assignee of property
sold for nonpayment of general taxes or special assessments
may extend the period of redemption at any time before the
expiration of the original period of redemption, or thereafter
prior to the expiration of any extended period of redemption,


but only for a period that which will expire not later than 3
years from the date of sale, by filing with the county clerk of
the county in which the property is located a written notice to
that effect describing the property, stating the date of the
sale and specifying the extended period of redemption. Upon
receiving the notice, the county clerk shall stamp the date of
receipt upon the notice. If the notice is submitted as an
electronic record, the county clerk shall acknowledge receipt
of the record and shall provide confirmation in the same
manner to the certificate holder. The confirmation from the
county clerk shall include the date of receipt and shall serve
as proof that the notice was filed with the county clerk. The
county clerk shall not be required to extend the period of
redemption unless the purchaser or his or her assignee obtains
this acknowledgement of delivery. If prior to the expiration
of the period of redemption or extended period of redemption a
petition for tax deed has been filed under Section 22-30, upon
application of the petitioner, the court shall allow the
purchaser or his or her assignee to extend the period of
redemption after expiration of the original period or any
extended period of redemption, provided that any extension
allowed will expire not later than 3 years from the date of
sale, unless the certificate has been assigned to the county
collector by order of the court which ordered the property
sold, in which case the period of redemption shall be extended
for such period as may be designated by the holder of the


certificate, such period not to exceed 36 months from the date
of the assignment to the collector. If the period of
redemption is extended, the purchaser or his or her assignee
must give the notices provided for in Section 22-10 at the
specified times prior to the expiration of the extended period
of redemption by causing a sheriff (or if he or she is
disqualified, a coroner) of the county in which the property,
or any part thereof, is located to serve the notices as
provided in Sections 22-15 and 22-20. The notices may also be
served as provided in Sections 22-15 and 22-20 by a special
process server appointed by the court under Section 22-15 and
as provided in Sections 22-15 and 22-20.
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 January 1, 2024.
(Source: P.A. 100-890, eff. 1-1-19; 100-975, eff. 8-19-18;
101-81, eff. 7-12-19.)
(35 ILCS 200/21-400)
Sec. 21-400. Special assessments withdrawn or forfeited.
In counties with 3,000,000 or more inhabitants, the county
clerk, upon request of the city comptroller or other municipal
officer authorized by the city council or board of trustees of
any city, village or incorporated town to make such request,
shall issue to the city, village or incorporated town, a
certificate of withdrawal or forfeiture countersigned by the


county collector for each property withdrawn or forfeited for
non-payment of any special assessment. The certificate of
withdrawal or forfeiture shall describe the property withdrawn
or forfeited, the date of the withdrawal or forfeiture, and
the amount of the special assessment, interest and costs.
(Source: P.A. 76-2254; 88-455.)
(35 ILCS 200/21-405)
Sec. 21-405. Special assessments withdrawn or forfeited.
When property has been forfeited for delinquent general
taxes or special assessments, a person desiring to purchase
the property shall make application to the county clerk. The
application shall be accompanied by a fee of $10 in counties
with 3,000,000 or more inhabitants and $5 in counties with
less than 3,000,000 inhabitants for each item on which
application is made. The county clerk shall promptly send
notice by registered or certified mail, return receipt
requested, to the party in whose name the general taxes were
last assessed or paid. The notice shall adequately describe
the property, shall state the name and address of the party in
whose name the general taxes were last assessed or paid, shall
recite that application has been made to purchase the property
for forfeited taxes or special assessments and that the
property will be sold unless redemption is made within 30 days
of the mailing of notice. For 30 days after the mailing, the
property may be redeemed under Section 21-370.


If redemption is not made, the county clerk shall receive
from the purchaser the amount due on forfeited special
assessments, together with the interest, costs and penalties
thereon fixed by law, and shall issue an order to the county
collector directing him or her to receive from the purchaser
the amount of the forfeited general taxes, together with the
costs, interest, fees and forfeiture interest provided in
Section 21-370. In the order, the county clerk shall recite
the amounts received by him or her on account of forfeited
special assessments and shall direct the county collector to
issue a receipt in the form of a certificate of purchase. Upon
presentation of the order of the county clerk, the county
collector shall receive the amount due on account of forfeited
general taxes, and shall issue a receipt therefor in the form
of a certificate of purchase.
The certificate of purchase shall set forth a description
of the property, and the amount paid by the purchaser on
account of general taxes and special assessments, and shall be
countersigned by the county clerk. When so countersigned, the
certificate of purchase shall be evidence of the sale of the
property and of the receipt by the county collector of the
amounts ordered to be received by him or her by the county
clerk on account of general taxes, and evidence of receipt by
the county clerk of the amount received by him or her on
account of forfeited special assessments. A certificate of
purchase shall not be valid until it is countersigned by the


county clerk. Upon countersigning the certificate, the county
clerk shall make a proper entry of the sale of the property on
the appropriate books, and charge the amount of the sale money
of forfeited general taxes to the collector.
Property purchased under this Section shall be subject to
redemption, notice, etc., the same as if sold under Section
21-110 through 21-120. Any special assessment which has been
withdrawn from collection by the municipality levying it shall
not be subject to sale, but the purchaser, prior to the entry
of any order for the issuance of a tax deed based on a sale
under this Section, shall pay to the officer entitled to
receive the amount due on all the withdrawn special
assessments. The purchaser may file his or her receipts with
the county clerk and have them posted on the tax judgment,
sale, redemption and forfeiture record at the same rate of
penalty and in the same manner as in the case of payment of
taxes and special assessments accruing after the sale, as
provided in Section 21-355.
This Section does not apply to any application or
forfeiture that occurs on or after January 1, 2024.
(Source: P.A. 87-669; 88-455.)
(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 State 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. 83-358; 88-455.)
(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) Property located at .
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 .....................
This notice is also to advise you that a petition may will
be filed for a tax deed which will transfer title and the right
to possession of the above-referenced this 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.
At the date of this notice the total amount which you must
pay in order to redeem the above property is ................
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 a
structure or structures with 7 or more residential units;
and
(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;
and
(2) all other property not covered by the 1-year


redemption period outlined above.
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:
The above amount is subject to increase at 6 month
intervals from the date of sale. Check with the county clerk as
to the exact amount you owe before redeeming. Payment must be
made by certified check, cashier's check, money order, or in
cash.
For further information contact the County Clerk
ADDRESS:............................
TELEPHONE AND/OR EMAIL ADDRESS:..........................
For further information about the redemption deadline,
redemption amount, or payment process, please contact the
County Clerk.
...............................
Purchaser or Assignee
Dated (insert date).
Within 10 days after receipt of said notice, the county

...............................

Purchaser or Assignee

 

Dated (insert date).

 


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.)
(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
The Notice to be given to the parties shall be in at least
10-point 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) Property located at .
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 .....................
.............................................................
The amount to redeem is subject to increase at 6 month
intervals from the date of sale and may be further increased if
the purchaser at the tax sale or his or her assignee pays any
subsequently accruing taxes or special assessments to redeem
the property from subsequent forfeitures or tax sales. 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

..........................

Purchaser or Assignee. 

Dated (insert date). 


this amendatory Act of the 102nd General Assembly 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) this
amendatory Act of the 102nd General Assembly. 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) this amendatory Act of the 102nd 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. 102-528, eff. 1-1-22; 102-813, eff. 5-13-22;
102-1003, eff. 5-27-22; revised 9-1-22.)
(35 ILCS 200/22-15)
Sec. 22-15. Service of notice. The purchaser or his or her
assignee shall give the notice required by Section 22-10 by
causing it to be published in a newspaper as set forth in
Section 22-20. In addition, the notice shall be served upon
owners who reside on any part of the subject property by
leaving a copy of the notice with those owners personally. The
notice must be served by a sheriff (or if he or she is
disqualified, by a coroner) of the county in which the
property, or any part thereof, is located or, except in Cook


County, by a person who is licensed or registered as a private
detective under the Private Detective, Private Alarm, Private
Security, Fingerprint Vendor, and Locksmith Act of 2004 upon
owners who reside on any part of the property sold by leaving a
copy of the notice with those owners personally.
In counties of 3,000,000 or more inhabitants, if the
notice required by Section 22-10 is to be served by the
sheriff, no sale in error may be declared pursuant to Section
22-50 or subparagraph (5) of subsection (a) of Section 21-310
based upon the sheriff's failure to serve the notice in
accordance with this Section unless the notice and service
list for the first service attempt is delivered by the
purchaser or assignee to the sheriff at least 5 months prior to
the expiration of the period of redemption. Purchasers or
assignees may request that the sheriff make additional service
attempts to the same entities and locations, and the sheriff
may make those additional attempts within the noticing period
established in Section 22-10, but the sheriff's failure to
make such additional service attempts is not grounds for a
sale in error under Section 22-50 or subparagraph (5) of
subsection (a) of Section 21-310.
In counties of 3,000,000 or more inhabitants, if the
purchaser or assignee requests that the sheriff make an
additional service attempt upon an entity or to a location
that was not included on the service list for the first
attempt, then the purchaser or assignee must deliver the


notice and service list for the additional service attempt to
the sheriff at least 4 months before the expiration of the
period of redemption. If the purchaser or assignee delivers
the notice and service list for an additional service attempt
upon an entity or to a location that was not included on the
service list for the first attempt to the sheriff at least 4
months before the expiration of the period of redemption, then
the sheriff's failure to serve the notice in accordance with
this Section may be grounds for a sale in error under Section
22-50 but not under subparagraph (5) of subsection (a) of
Section 21-310. If the purchaser or assignee fails to deliver
the notice and service list for an additional service attempt
upon an entity or to a location that was not included on the
first service list to the sheriff at least 4 months prior to
the expiration of the period of redemption, then the sheriff's
failure to serve that additional notice in accordance with
this Section is not grounds for a sale in error under either
Section 22-50 or subparagraph (5) of subsection (a) of Section
21-310.
In counties of 3,000,000 or more inhabitants where a
taxing district is a petitioner for tax deed pursuant to
Section 21-90, in lieu of service by the sheriff or coroner the
notice may be served by a special process server appointed by
the circuit court as provided in this Section. The taxing
district may move prior to filing one or more petitions for tax
deed for appointment of such a special process server. The


court, upon being satisfied that the person named in the
motion is at least 18 years of age and is capable of serving
notice as required under this Code, shall enter an order
appointing such person as a special process server for a
period of one year. The appointment may be renewed for
successive periods of one year each by motion and order, and a
copy of the original and any subsequent order shall be filed in
each tax deed case in which a notice is served by the appointed
person. Delivery of the notice to and service of the notice by
the special process server shall have the same force and
effect as its delivery to and service by the sheriff or
coroner.
The same form of notice shall also be served, in the manner
set forth under Sections 2-203, 2-204, 2-205, 2-205.1, and
2-211 of the Code of Civil Procedure, upon all other owners and
parties interested in the property, if upon diligent inquiry
they can be found in the county, and upon the occupants of the
property.
If the property sold has more than 4 dwellings or other
rental units, and has a managing agent or party who collects
rents, that person shall be deemed the occupant and shall be
served with notice instead of the occupants of the individual
units. If the property has no dwellings or rental units, but
economic or recreational activities are carried on therein,
the person directing such activities shall be deemed the
occupant. Holders of rights of entry and possibilities of


reverter shall not be deemed parties interested in the
property.
When a party interested in the property is a trustee,
notice served upon the trustee shall be deemed to have been
served upon any beneficiary or note holder thereunder unless
the holder of the note is disclosed of record.
When a judgment is a lien upon the property sold, the
holder of the lien shall be served with notice if the name of
the judgment debtor as shown in the transcript, certified copy
or memorandum of judgment filed of record is identical, as to
given name and surname, with the name of the party interested
as it appears of record.
If any owner or party interested, upon diligent inquiry
and effort, cannot be found or served with notice in the county
as provided in this Section, and the person in actual
occupancy and possession is tenant to, or in possession under
the owners or the parties interested in the property, then
service of notice upon the tenant, occupant or person in
possession shall be deemed service upon the owners or parties
interested.
If any owner or party interested, upon diligent inquiry
and effort cannot be found or served with notice in the county,
then the person making the service shall cause a copy of the
notice to be sent by registered or certified mail, return
receipt requested, to that party at his or her residence, if
ascertainable.


The changes to this Section made by Public Act 95-477
apply only to matters in which a petition for tax deed is filed
on or after June 1, 2008 (the effective date of Public Act
95-477).
(Source: P.A. 95-195, eff. 1-1-08; 95-477, eff. 6-1-08;
95-876, eff. 8-21-08.)
(35 ILCS 200/22-25)
Sec. 22-25. Mailed notice. In addition to the notice
required to be served not less than one month nor more than 6
months prior to the expiration of the period of redemption,
the purchaser or his or her assignee shall prepare and deliver
to the clerk of the Circuit Court of the county in which the
property is located, not more than 6 months and not less than 3
months 111 days prior to the expiration of the period of
redemption, the notice provided for in this Section, together
with the statutory costs for mailing the notice by certified
mail, return receipt requested. The form of notice to be
mailed by the clerk shall be identical in form to that provided
by Section 22-10 for service upon owners residing upon the
property sold, except that it shall bear the signature of the
clerk instead of the name of the purchaser or assignee and
shall designate the parties to whom it is to be mailed. The
clerk may furnish the form. The clerk shall mail the notices
delivered to him or her by certified mail, return receipt
requested, not less than 3 months prior to the expiration of


the period of redemption. The certificate of the clerk that he
or she has mailed the notices, together with the return
receipts, shall be filed in and made a part of the court
record. The notices shall be mailed to the owners of the
property at their last known addresses, and to those persons
who are entitled to service of notice as occupants.
The changes to this Section made by Public Act 97-557 this
amendatory Act of the 97th General Assembly shall be construed
as being declaratory of existing law and not as a new
enactment.
The changes to this Section made by Public Act 102-1003
this amendatory Act of the 102nd General Assembly 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) this
amendatory Act of the 102nd General Assembly. 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) this amendatory Act of the 102nd General
Assembly.
(Source: P.A. 102-528, eff. 1-1-22; 102-815, eff. 5-13-22;
102-1003, eff. 5-27-22; revised 8-12-22.)
(35 ILCS 200/22-30)
Sec. 22-30. Petition for deed. At any time within 6 months
but not less than 3 months prior to the expiration of the


redemption period for property sold pursuant to judgment and
order of sale under Sections 21-110 through 21-120 or 21-260
or otherwise acquired by the county pursuant to Section 21-90,
the purchaser, or the agent pursuant to Section 21-90, or his
or her assignee may file a petition in the circuit court in the
same proceeding in which the judgment and order of sale were
entered, asking that the court direct the county clerk to
issue a tax deed if the property is not redeemed from the sale.
The petition shall be accompanied by the statutory filing fee.
Notice of filing the petition and a date for redemption,
after which the date on which the petitioner intends to apply
for an order to issue a tax on the petition that a deed if the
taxes are not be issued if the property is not redeemed, shall
be given to occupants, owners and persons interested in the
property as part of the notice provided in Sections 22-10
through 22-25, except that only one publication is required.
The county clerk shall be notified of the filing of the
petition and any person owning or interested in the property
may, if he or she desires, appear in the proceeding.
The changes to this Section made by this amendatory Act of
the 95th General Assembly apply only to matters in which a
petition for tax deed is filed on or after the effective date
of this amendatory Act of the 95th General Assembly.
(Source: P.A. 95-477, eff. 6-1-08.)
(35 ILCS 200/22-35)


Sec. 22-35. Reimbursement of a county or municipality
before issuance of tax deed.  Except in any proceeding in which
the tax purchaser is a county acting as a trustee for taxing
districts as provided in Section 21-90, an order for the
issuance of a tax deed under this Code shall not be entered
affecting the title to or interest in any property in which a
county, city, village or incorporated town has an interest
under the police and welfare power by advancements made from
public funds, until the purchaser or assignee makes
reimbursement to the county, city, village or incorporated
town of the money so advanced or the county, city, village, or
town waives its lien on the property for the money so advanced.
In However, in lieu of reimbursing the county, city, village,
or town for any advancement of money that have not been waived
reimbursement or waiver, the purchaser or his or her assignee
may make application for and the court shall order that the tax
purchase be set aside as a sale in error. However, a A sale in
error may not be granted under this Section if:
(1) the lien has been released, satisfied, discharged,
or waived; or
(2) the following conditions apply:
(A) the county, city, village, or town does not
agree to release, discharge, or waive the lien;
(B) the aggregate total of all such liens recorded
against the property by the county, city, village, or
town is less than $5,000; and


(C) the lien or liens secure money advanced by the
county, city, village, or town to abate conditions on
the property that are in violation of Section 11-20-7,
Section 11-20-12, or Section 11-20-13 of the Illinois
Municipal Code or any other applicable codes or
ordinances adopted by a county, city, village or town
pursuant to its emergency authority to abate neglected
weeds, grass, trees, bushes, garbage, debris, or
graffiti from property.
A filing or appearance fee shall not be required of a
county, city, village or incorporated town seeking to enforce
its claim under this Section in a tax deed proceeding.
(Source: P.A. 101-379, eff. 1-1-20.)
(35 ILCS 200/22-40)
Sec. 22-40. Issuance of deed; possession.
(a) To obtain an order for issuance of tax deed, the
petitioner must provide sufficient evidence that: If the
(1) the redemption period has expired expires and the
property has not been redeemed; and
(2) all taxes and special assessments which became due
and payable subsequent to the sale have been paid, unless
the county or its agent, as trustee pursuant to Section
21-90, is the petitioner; and
(3) all forfeitures and sales which occur subsequent
to the sale are paid or redeemed, unless the county or its


agent, as trustee pursuant to Section 21-90, is the
petitioner; have been redeemed and
(4) the notices required by law have been given, and
all advancements of public funds under the police power
made by a county, city, village or town under Section
22-35 have been paid; and
(5) the petitioner has complied with all the
provisions of law entitling him or her to a deed.
Upon receipt of sufficient evidence of the requirements
under this subsection (a), the court shall find that the
petitioner complied with those requirements and shall enter an
order directing the county clerk, on the production of the tax
certificate and a certified copy of the order, to issue to the
purchaser or its assignee a tax deed. , the court shall so find
and shall enter an order directing the county clerk on the
production of the certificate of purchase and a certified copy
of the order, to issue to the purchaser or his or her assignee
a tax deed. The court shall insist on strict compliance with
Section 22-10 through 22-25. Prior to the entry of an order
directing the issuance of a tax deed, the petitioner shall
furnish the court with a report of proceedings of the evidence
received on the application for tax deed and the report of
proceedings shall be filed and made a part of the court record.
(b) Except as provided in subsection (e), if If taxes for
years prior to the year or years sold are or become delinquent
subsequent to the date of sale, the court shall find that the


lien of those delinquent taxes has been or will be merged into
the tax deed grantee's title if the court determines that the
tax deed grantee or any prior holder of the certificate of
purchase, or any person or entity under common ownership or
control with any such grantee or prior holder of the
certificate of purchase, was at no time the holder of any
certificate of purchase for the years sought to be merged. If
delinquent taxes are merged into the tax deed pursuant to this
subsection, the court shall enter an order declaring which
specific taxes have been or will be merged into the tax deed
title and directing the county treasurer and county clerk to
reflect that declaration in the warrant and judgment records;
provided, that no such order shall be effective until a tax
deed has been issued and timely recorded. Nothing contained in
this Section shall relieve any owner liable for delinquent
property taxes under this Code from the payment of the taxes
that have been merged into the title upon issuance of the tax
deed.
(c) The county clerk is entitled to a fee of $10 in
counties of 3,000,000 or more inhabitants and $5 in counties
with less than 3,000,000 inhabitants for the issuance of the
tax deed, with the exception of deeds issued to the county
pursuant to its authority under Section 21-90. The clerk may
not include in a tax deed more than one property as listed,
assessed and sold in one description, except in cases where
several properties are owned by one person.


Upon application the court shall, enter an order to place
the tax deed grantee or the grantee's successor in interest in
possession of the property and may enter orders and grant
relief as may be necessary or desirable to maintain the
grantee or the grantee's successor in interest in possession.
(d) The court shall retain jurisdiction to enter orders
pursuant to subsections (b) and (c) of this Section. This
amendatory Act of the 92nd General Assembly and this
amendatory Act of the 95th General Assembly shall be construed
as being declarative of existing law and not as a new
enactment.
(e) Prior to the issuance of any tax deed under this
Section, the petitioner must redeem all taxes and special
assessments on the property that are subject to a pending tax
petition filed by a county or its assignee pursuant to Section
21-90.
(f) If, for any reason, a purchaser fails to obtain an
order for tax deed within the required time period and no sale
in error was granted or redemption paid, then the certificate
shall be forfeited to the county, as trustee, pursuant to
Section 21-90.
(Source: P.A. 98-1162, eff. 6-1-15.)
(35 ILCS 200/22-60)
Sec. 22-60. Contents of deed; recording. Every tax deed
shall contain the full names and the true post office address


and residence of grantee. A county receiving a tax deed
pursuant to Section 21-90 may designate a specific county
agency to be named as the deed grantee. It shall not be of any
force or effect, and the recipient shall not take title to the
property, until after the deed it has been recorded in the
office of the recorder.
(Source: P.A. 83-358; 88-455.)