House & Apartment

Residential property owners pay property taxes to the county where the property is located. Ask the county which local agencies or departments assess and collect your property taxes. In some counties, the county assessor determines how much is owed, and the county treasurer collects the money.

Talk to the county assessor's office where the property is located right away if:

• The bill requests the wrong amount of taxes or contains other mistakes,
• Notices are not arriving when expected, or
• Exemptions need to be applied.

People who own property in Illinois must pay the property taxes for the entire property.

Counties do not usually keep track of property taxes by street address. Taxes are assigned by PIN, also called “Property Index Number,” “Permanent Index Number,” or sometimes “Parcel Number.”

Sometimes, what looks like a single residential property with a single street address has more than one PIN. For example, a house, a parking space, a side yard, a garage, or an outbuilding could have a separate PIN. Check with the county for this information.

Paying the taxes for one PIN is separate from paying what is owed for another PIN. If property taxes are paid through a mortgage, A loan given by a bank that is used to help someone buy a home be sure each PIN is included.

Yes, a homeowner can owe property taxes without having received a tax bill. Failure to receive a notice does not protect people against owing property taxes.

Property tax notices are usually sent by mail. Ask the county where the property is located about:

• Updating the mailing address where they are mailing property tax notices,
• How much is currently owed, and
• Whether property tax bills can be viewed online.

Failing to pay property taxes when due means the taxes become "delinquent." The county will mail the homeowner a notice saying their taxes are past due or delinquent. 

When property taxes become delinquent:

• The amount owed may increase from interest, penalties, and costs,
• The county has a lien A claim against property that may be used to repay a debt against the property, which takes priority over other liens even if they were recorded first,
• The information about unpaid taxes is public, and may be published in a local newspaper,
• The unpaid taxes can be sold at a public auction,
• If a mortgage A loan given by a bank that is used to help someone buy a home contract requires paying property taxes on time, the lender may file for foreclosure, A forced sale of property when a person doesn't make payments on a loan and
• A tax buyer may become the new owner of the property and evict everyone living in it.

The county has a lien A claim against property that may be used to repay a debt against the property for delinquent property taxes. Property tax liens take priority over other liens, even if the other debts were recorded first. This means that if the property is sold, the county will be paid the amount owed for property taxes before any other banks or people are paid. Because the county gets paid first, the lender is at greater risk if property taxes go unpaid. For that reason, lenders closely monitor unpaid property taxes.

Some home loans include property tax payments as part of the mortgage. For mortgages that do not include property tax payments, the lender may:

• Choose to pay delinquent taxes to protect their interest in the property, or
• Agree to include the property taxes in the mortgage to help the homeowner stay current.

If the lender steps in to pay delinquent taxes, the homeowner must repay the lender. The homeowner may be required to put money into an escrow account for future tax payments. 

A lender may pursue foreclosure if the homeowner fails to comply with the lender's requirements. This means that if the homeowner falls behind on payments to their lender, the lender may seek a court order allowing the property to be sold so they can recover their money. Learn more about mortgage foreclosure.

The county does not have to wait to get paid for overdue property taxes until a property is sold. Instead, the county may sell unpaid debt to a tax buyer at a public auction called a "tax sale."

There are two main types of county property tax sales:

• Annual tax sale, which is the yearly sale of the prior year's delinquent taxes, and
• Scavenger tax sale, which is an optional sale of delinquent taxes that were not sold at the annual sale.

The homeowner must pay the taxes or apply for certificates of error before the tax sale if they want to prevent their tax lien A claim against property that may be used to repay a debt from being sold. Once unpaid taxes have been sold at auction, the county will issue the buyer a “tax certificate” confirming the sale.

Yes, after property taxes have been sold, there is a redemption period. The redemption period is a limited time to pay the delinquent taxes, interest, penalties, and costs to the county. 

During the redemption period, the homeowner can:

• “Redeem” the delinquent taxes by paying the county the total amount owed,
• Seek a sale-in-error declaration, or
• Do nothing and wait for the tax buyer to request a tax deed A legal paper that transfers ownership of real estate. It is recorded in the local land records. from the court.

Once the tax buyer files a court case requesting the tax deed, the homeowner can:

• File a statutory “redemption under protest,” or
• Do nothing and let the tax buyer become the new owner of the property.

The redemption period may range from 6 to 36 months, depending on when the tax certificate was issued, the property type, and whether there is an extension.

For tax certificates issued on or after January 1, 2024, most redemption periods are 30 months from the date of the tax sale. However, for the following types of property, it is 12 months from the date of the sale:

• Vacant non-farm property,
• Residential property with 7 or more units, or
• Commercial or industrial property.

The redemption period for tax certificates issued before January 1, 2024, is generally shorter. Property owners have 24 months from the date of the tax sale, except:

• For residential properties with 6 or fewer units that are not abandoned, it is 30 months from the date of the sale, and
• For the below types of property with delinquent taxes of 2 or more years or forfeited to the county, it is 6 months from the date of the sale:
  • Vacant non-farm property,
  • Residential property with 7 or more units, or
  • Commercial or industrial property.

No matter when the tax certificate is issued, the tax buyer may agree to extend the redemption period up to 36 months after the sale to give more time to pay. The tax buyer does not have to agree to an extension.

The tax buyer must prepare a notice stating that the redemption period is expiring and deliver it to the circuit clerk. The office that takes care of files and documents for circuit court cases The clerk must mail the homeowner the notice at least 3 months but not more than 6 months before the redemption period expires.

During the redemption period, a homeowner can “redeem” sold taxes by paying the county the total amount owed. The amount may include:

• Delinquent and current taxes,
• Interest,
• Penalties,
• Fees or costs, and
• Special assessments.

Ask the county for an “estimate of redemption” to find out how much is owed. The county can charge a fee for this information.

When a homeowner cannot afford to redeem the taxes and has a mortgage, they can ask the lender to redeem on their behalf and add the balance to their existing loan. Do this as early as possible.

Homeowners may also consider taking out a home equity Amount that is left after a person pays off their loan line of credit (“HELOC”) or reverse mortgage to pay the taxes. To qualify for a reverse mortgage, a homeowner must be at least 62 years old. Talk to a lawyer Someone who represents clients in courts or who gives legal advice before choosing this route.

Yes, counties may issue a sale-in-error declaration if they mistakenly decided to sell unpaid taxes when they should not have been sold.

Contact the county to request a “sale-in-error” right away if they made a mistake. Common reasons for a sale-in-error include:

• The property was not subject to taxation,
• The taxes or special assessments were paid before the property sale,
• There is a double assessment,
• The assessor or other county official made an error material to the tax certificate,
• The property is a homestead property and the homeowner paid the full amount they reasonably believed was due on time, but the county failed to apply the payment, or
• A bankruptcy petition (noun) A written request to a court (verb) To request from a court has been filed by or against the property owner, and the case is open on the date of the tax sale.

The county may process the request for a sale-in-error declaration administratively or ask a judge to decide. Administrative processing time is shorter than court orders, which can take a year or longer.

When a property owner does not redeem their taxes during the redemption period, the tax buyer can ask the court for a “tax deed.” A legal paper that transfers ownership of real estate. It is recorded in the local land records. Once the tax buyer records the tax deed with the county, they become the legal owner of the property.

The tax buyer can evict everyone living in the property, including the former homeowner, by filing a motion A request to the judge to make the court or a party in the case do something in the tax deed case. The buyer does not need to file a new eviction A court case brought by a landlord to get a tenant to move out case or serve Giving court documents to someone a new summons A notice to a defendant that a lawsuit against them was filed in a court and that the defendant has to show up in court on the homeowner. If other people are living in the property, the property owner needs to let them know about the tax sale and motion for eviction.

Yes, there is a legal process for a homeowner to redeem their taxes under protest. This becomes possible after the tax buyer has petitioned Cases that appear on the official court calendar. It is in response to the filing of a petition or other legal request for the court to pass judgment on the youth. They might determine to send them to criminal court to be tried as an adult. the court for a tax deed. A legal paper that transfers ownership of real estate. It is recorded in the local land records.

Redemption under protest preserves the homeowner's right to claim in the court case that the taxes were improperly sold:

• If the homeowner wins that argument in court, they are still responsible for the taxes and late-payment statutory interest, but not the additional redemption costs, and
• If they lose that argument in court, they will have redeemed their taxes, preventing the tax buyer from becoming the legal owner of the property.

To redeem under protest, submit a deposit for redemption and other required documents to the county clerk.

Homeowners who have already lost their property to a tax deed A legal paper that transfers ownership of real estate. It is recorded in the local land records. may be able to receive some compensation Payment for work done or damage suffered from the county. They must file a petition (noun) A written request to a court (verb) To request from a court for this money, known as “indemnity,” within 10 years of the date the judge issued the tax deed.

The petition must be filed with the court that issued the deed. Sometimes, the homeowner who lost the property can work with the tax buyer to use indemnity money to buy back the property. Talk to a lawyer Someone who represents clients in courts or who gives legal advice for help with this.

Tax sales, tax redemptions, and related issues can be difficult to navigate. Use Get Legal Help to find local legal resources.