Illinois Tax Deed & Tax Lien Sales 2026

How tax sales work in Illinois

Illinois counties sell tax lien certificates through an annual sale run by the county treasurer as ex officio collector. Bidders compete on the penalty rate the owner must pay to redeem, expressed per six-month period, and the lowest bid wins. Historically the ceiling was 18 percent per period; the General Assembly has amended the cap and the sale-in-error rules more than once in recent years, so verify the current figure for the sale you plan to attend. The winning bidder pays the taxes and costs and receives a certificate of purchase. Parcels with no bids are forfeited to the state and may be purchased later at the treasurer’s office. Cook County also holds a separate scavenger sale for parcels with several years of delinquency.

Redemption and interest

The redemption period is two years for vacant land and commercial property and two and a half years for residential property of one to six units, running from the sale date. The purchaser may extend the period up to three years. The redemption amount includes the taxes, the penalty bid, which is charged again each six months, and any subsequent taxes the purchaser paid, which earn a statutory rate. To obtain a deed, the purchaser must file a petition in circuit court before the period ends and serve the take notice on the owner, occupants and lienholders. If the period expires without redemption, the court orders a tax deed, which is generally strong title once issued.

When and where sales happen

Every county holds an annual sale, but the dates spread across the year: Cook County sells in the spring or summer, many collar and downstate counties in the fall or early winter. Registration and deposits are usually required weeks ahead. Most counties use automated bidding software, in person or online.

What to check before you bid

Confirm the parcel type, since it sets the redemption period. Check the assessor record and municipal records for demolition liens, code violations and water charges. Look for bankruptcy filings, which stay the process. Understand the county’s sale-in-error rules, which can force a refund with limited interest. Budget for legal fees for the deed petition.

How AuctionScouts helps here

AuctionScouts gathers the annual sale lists from Illinois treasurers, scores each parcel from 0 to 100, and flags recorded liens likely to affect a later deed petition. The calendar tracks each county’s registration deadline and sale date.