Behind on Property Taxes in Illinois?

Back Taxes in Illinois: Your Options

This page explains what happens in Illinois when property taxes on land go unpaid. It covers the installment due dates, interest, the annual tax sale, how and when you can redeem, the tax deed auction, the surplus you may claim, and your choices. It is written for owners of vacant land, including heirs.

Illinois sells unpaid taxes, not the land. A tax buyer gets a certificate and can ask for a tax deed only if you do not redeem in time. The law changed in July 2026 (Public Act 104-553), and some rules depend on when the certificate was issued. This page is general information, not legal or tax advice; confirm your dates with the county clerk.

When Illinois property taxes become delinquent

Illinois property tax is paid in installments. In counties with fewer than 3,000,000 people, the first installment is delinquent the day after the due date on the bill, or after June 1 if that is later. The second installment is delinquent the day after its due date, or after September 1 if that is later (35 ILCS 200/21-15).

Cook County bills on its own schedule. There, the first installment is delinquent after March 1 and the second after August 1, unless the county sets other dates for a year (35 ILCS 200/21-25).

Interest on late taxes

Outside Cook County, late taxes bear interest of 1.5 percent per month or part of a month. In Cook County, the rate is 0.75 percent per month for tax year 2023 and later. Costs are added when the county applies for judgment and sale.

What the county does next: the annual tax sale

Each year the county collector advertises delinquent property, gets a court judgment, and offers the unpaid taxes at the annual tax sale (35 ILCS 200/21-205). Bidders compete on the penalty rate they will accept. Since July 10, 2026, no bid above 9 percent may be accepted, and a county may buy the taxes itself (35 ILCS 200/21-215).

The winning bidder pays the taxes and gets a certificate of purchase. You still own the land. Taxes that stay unsold and forfeited for years may be offered at a scavenger sale, where bids can be less than the taxes owed (35 ILCS 200/21-260).

Redemption: how long and how much

For tax certificates issued on or after July 10, 2026, property sold at a tax sale may be redeemed for up to 3 years from the sale. Vacant non-farm land, and commercial, industrial or 7 or more unit residential property, may be redeemed only within 1 year of the sale (35 ILCS 200/21-350). A tax buyer may extend the period, but not past 3 years from the sale (35 ILCS 200/21-385). Certificates issued earlier may follow the older rules, so ask the county clerk for the exact deadline on your parcel.

You redeem at the county clerk's office, not with the buyer. You pay the certificate amount plus a penalty that grows every 6 months: the bid penalty rate for the first 6 months, twice the rate up to 12 months, three times up to 18 months, and so on. You also repay any later taxes the buyer paid, with 12 percent per year, and certain fees (35 ILCS 200/21-355). Your payment must reach the clerk on time; mail must be postmarked at least one day before the deadline.

The tax deed auction and your surplus

Three to six months before the redemption period ends, the buyer must serve a Take Notice on the owner, occupants and other interested parties (35 ILCS 200/22-10). If you do not redeem, the buyer asks the court for an order. Under the 2026 law, the court orders a judicial tax deed auction, held within 120 days of the order (35 ILCS 200/22-40).

If the winning bid at that auction is more than the minimum bid, the extra is surplus. It is deposited with the county treasurer, who must notify the owner within 60 days. The owner at the time of the sale may file a claim for the surplus within 3 years of that notice (35 ILCS 200/22-42).

Your options if you are behind

You have the most choices before the annual tax sale.

• Pay the county treasurer or collector before the tax sale, including interest and costs.
• If the taxes were sold, redeem through the county clerk. The earlier you redeem, the lower the penalty.
• If the county holds the certificate, ask the clerk about a payment plan; clerks may offer one for county held certificates.
• Read every Take Notice. It states the date your redemption period ends.
• Sell the land before the redemption deadline. The redemption amount is paid from the sale price.
• If a tax deed auction brought more than the debt, file a surplus claim with the county treasurer.

Selling Illinois land that has back taxes

Back taxes and even a sold tax certificate do not stop a sale. Until a tax deed issues, you still own the land. At closing, the title company pays the delinquent taxes or the redemption amount from the sale price, and the buyer gets clean title.

EasyLotBuyer buys land with back taxes, liens, title issues and no road access, and buys from heirs and estates. We make a cash offer within 24 hours, charge no fees or commissions, pay the closing costs, and can close in as few as 7 days. The back taxes are paid at closing from the sale, so you do not need to find the money first.

Where to check what you owe

Your county treasurer (collector) holds current and delinquent tax balances, and the county clerk handles redemption of sold taxes. The Illinois Department of Revenue's county page links to the assessor or treasurer office in all 102 counties. Ask whether your taxes were sold and, if so, for the redemption deadline and an estimate of redemption.