Tyler v. Hennepin County
2023A U.S. Supreme Court decision holding that the government cannot take more than what is owed in taxes, impacting Illinois's tax sale system.
IL
Illinois
Tax Deed
Illinois tax lien auctions operate by selling the right to collect delinquent property taxes to the lowest interest rate bidder. The winning bidder receives a certificate of purchase, not the property. If the owner fails to redeem the debt within the statutory period, the investor may petition the court for a tax deed.
| Upcoming auctions | 0 |
| Counties covered | 102 |
| BS&A municipalities | 107 |
| Scored properties | 0 |
| Last updated | Apr 15, 2026 |
Quick facts
- Sale type
- Tax lien
- Redemption period
- 1 to 2.5 years
- Sale frequency
- Annual
- Max interest rate
- 9% per penalty period
- Bidder deposit
- Varies by county
- Deed type
- Tax deed
Statutory framework
| Sale Type | Tax Lien |
| Redemption Period | For residential properties with 1–6 units, the minimum redemption period is 30 months. For other properties, including vacant non-farm, commercial, industrial, or residential with 7+ units, the minimum is 12 months. Purchasers may extend the final redemption date up to 36 months. |
| Penalty / Interest | The interest rate is determined by the winning bid, capped at a maximum of 9% per penalty period. This penalty is applied to the certificate amount at the time of sale and again every six months thereafter until redemption. |
| Jurisdiction Type | County |
| Jurisdiction Count | 102 |
| Typical Sale Month | Varies by county, often in the fall or within 90 days of the second installment tax due date. |
| Assessor Portal | — |
| GIS Portal | — |
| Tax Portal | — |
Sale mechanics
Auctions are primarily in-person or via automated bidding systems like R.A.M.S. Bidders must pre-register with the County Treasurer and provide a collateral deposit. The auction is a reverse auction where the lowest interest rate bid (0%–9%) wins the lien. Payment of the full delinquent amount is required shortly after the sale.
Post-sale obligations
The purchaser receives a Certificate of Purchase but does not gain possession or title until a tax deed is issued by the court. Purchasers must serve a 'Take Notice' to the assessed owner within 4 months and 15 days of the sale. There are no maintenance obligations during the redemption period.
Quiet title cost estimator
Estimate attorney and court costs for clearing title after a Illinois tax deed purchase.
Estimated cost$5,000
Timeline9 mo.
Notable counties
Key Illinois counties for tax deed investors.
Cook County
Highest volume of tax sales in the state; frequently subject to legislative and procedural reforms.
Rock Island County
Notable for recent procedural changes requiring tax buyers to attest to protecting homeowner equity due to federal litigation risks.
Recent statutory changes
- HB 598 (Effective Feb 2026) delayed the annual Cook County tax sale to December 1, 2026, and paused interest accrual. P.A. 103-555 (Effective Jan 1, 2024) amended various sections regarding tax sale procedures and interest calculations.
How to bid at a Illinois tax deed auction
Step-by-step process for participating in Illinois tax deed sales.
- 1
Research delinquent properties
Obtain the delinquent tax list from the County Treasurer’s office.
- 2
Register as a bidder
Submit the required registration forms and collateral deposit to the County Treasurer by the deadline.
- 3
Analyze property value
Conduct due diligence on the property's market value and potential title issues.
- 4
Submit interest rate bids
Submit your lowest acceptable interest rate bid via the county's specified automated or sealed-bid system.
- 5
Pay winning bid
If successful, pay the full amount of the delinquent taxes and costs to the County Collector.
- 6
Receive certificate
Obtain the Certificate of Purchase from the County Clerk.
Applicable statutes
Primary statute sections governing tax deed sales in Illinois.
35 ILCS 200/21-205
Governs tax sale procedures and the conduct of the collector.
35 ILCS 200/21-215
Sets the maximum penalty bid at 9%.
35 ILCS 200/21-350
Defines the redemption periods based on property classification.
35 ILCS 200/22-5
Mandates the Take Notice requirements for tax purchasers.
Notable case law
Landmark court decisions affecting Illinois tax deed investors.
Glohry, LLC v. OneWest Bank
2019Emphasized the necessity of strict compliance with Section 22-5 notice requirements to obtain a valid tax deed.
Frequently asked questions
Common questions from Illinois tax deed investors.
- The period begins on the date of sale. For residential properties (1–6 units), it is 30 months; for others, it is 12 months. The buyer may extend this up to 36 months.
- Yes, a tax deed is often considered unmarketable by title companies until a quiet title action or similar judicial process confirms the title.
- The primary risk is a challenge to the validity of the tax sale process, particularly regarding notice requirements.
- If the court finds that statutory notice requirements were not met, the sale may be set aside, and the investor may only be entitled to a refund of the amount paid.
- Most counties use automated bidding systems where registered buyers submit interest rate bids, though some still use in-person or sealed-bid formats.
- Generally, no. Properties are sold as-is, and investors are responsible for their own due diligence regarding the property's condition.
How does Illinois's redemption period work?
Do I need a quiet title action?
What title risks should a buyer know?
What happens if the owner challenges the sale?
How are auctions conducted?
Can I inspect properties before bidding?
Title Risk Flags
Illinois tax sales transfer a lien, not immediate title. A primary risk is equity stripping litigation where investors face potential liability for failing to return surplus equity to former owners.
Data sourced from public state statutes, county recorder offices, and AuctionSift's proprietary county monitoring network. Updated weekly.