Tax Sales and Sheriff Sales in Illinois

How tax sales work in Illinois

Illinois sells tax lien certificates: the buyer pays the taxes and holds a lien that earns interest, and gets the property only if the owner never redeems.

What the buyer earns. Penalty bid of 0% to 9% per 6-month period, bid down (35 ILCS 200/21-215); the penalty is multiplied for each 6-month period until redemption (21-355).

Redemption. 2.5 years from the sale for most property (1 year for vacant non-farm land, commercial/industrial property and buildings with 7+ units) for certificates issued since Jan. 1, 2024 (35 ILCS 200/21-350); the buyer may extend up to 3 years; HB 4537 (signed 2026) extends the base period to 3 years for sales going forward.

When and where the sales are held

Who runs them: County treasurer as ex officio county collector (redemptions through the county clerk).

When: Annually, several months after the second installment due date; varies by county (Cook County on its own schedule).

Where: Most counties use automated or online bidding systems run by the treasurer's vendor; smaller counties hold the sale in person at the courthouse.

The list of parcels for each sale is published by the office that runs it, usually a few weeks ahead, in the county's legal newspaper and on the county or platform site. UX Search does not list tax sale parcels; these sales are run by the counties and the platforms they contract, and the links on this page go to the official sources.

Sheriff sales and foreclosure sales in Illinois

Illinois mortgage foreclosure is judicial under the Illinois Mortgage Foreclosure Law (735 ILCS 5/15-1101 et seq.): after judgment the property is sold by the sheriff or a court-appointed judicial sales officer, with notice published for three consecutive weeks, and the court must confirm the sale. The borrower's redemption period runs before the sale (generally 7 months from service or 3 months from judgment for residential property) and there is no redemption after the sale is confirmed, except a narrow special right when the lender buys for less than the judgment.

A tax sale and a sheriff sale are different animals even when the same office runs both. A tax sale clears unpaid property taxes and in most states wipes out junior liens; a mortgage foreclosure sale pays the lender and may leave tax liens in place. Before bidding at either, pull the title, read the judgment or the tax certificate, and know which liens survive the sale in Illinois.

Official sources for Illinois

• 35 ILCS 200/21-350 – Period of redemption
• 35 ILCS 200/21-215 – Penalty bids
• 35 ILCS 200/21-355 – Amount of redemption

Statute: 35 ILCS 200/21-5 et seq. (Property Tax Code, Art. 21 – tax sales and redemption; Art. 22 – tax deeds).

Questions people ask

Does Illinois sell tax liens or tax deeds?

Illinois sells tax lien certificates: the buyer pays the taxes and holds a lien that earns interest, and gets the property only if the owner never redeems. Illinois county treasurers (as county collectors) hold an annual tax sale after obtaining a court judgment; buyers pay the delinquent taxes and bid down the penalty percentage they will accept, receiving a certificate of purchase rather than the property. The owner redeems through the county clerk by paying the taxes plus the penalty, which repeats every six months. If no one redeems, the buyer petitions the circuit court for a tax deed; a 2026 reform (HB 4537) lengthens the redemption period to three years for future sales and requires a public auction with surplus returned to the former owner.

How long is the redemption period after a tax sale in Illinois?

2.5 years from the sale for most property (1 year for vacant non-farm land, commercial/industrial property and buildings with 7+ units) for certificates issued since Jan. 1, 2024 (35 ILCS 200/21-350); the buyer may extend up to 3 years; HB 4537 (signed 2026) extends the base period to 3 years for sales going forward

What does the buyer earn if the owner redeems in Illinois?

Penalty bid of 0% to 9% per 6-month period, bid down (35 ILCS 200/21-215); the penalty is multiplied for each 6-month period until redemption (21-355)

Who runs tax sales in Illinois?

County treasurer as ex officio county collector (redemptions through the county clerk). Most counties use automated or online bidding systems run by the treasurer's vendor; smaller counties hold the sale in person at the courthouse

When are tax sales held in Illinois?

Annually, several months after the second installment due date; varies by county (Cook County on its own schedule)

Are sheriff sales in Illinois judicial?

Illinois mortgage foreclosure is judicial under the Illinois Mortgage Foreclosure Law (735 ILCS 5/15-1101 et seq.): after judgment the property is sold by the sheriff or a court-appointed judicial sales officer, with notice published for three consecutive weeks, and the court must confirm the sale. The borrower's redemption period runs before the sale (generally 7 months from service or 3 months from judgment for residential property) and there is no redemption after the sale is confirmed, except a narrow special right when the lender buys for less than the judgment.

Can anyone bid at a tax sale or sheriff sale in Illinois?

Generally yes, with registration through the office or platform that runs the sale, and often a deposit or proof of funds. Payment is usually due the same day or within a few days in certified funds, and the property is sold as is with whatever title questions come with it. Read the county's terms for the sale you are bidding in; they differ from one county to the next in the same state.

Written from the Illinois statutes and official county pages, last checked October 28, 2026. Rules change by session and by county; the official sources above control. UX Search is independent, lists no tax sale parcels and never takes a bid.