Delinquent Taxes

Issuing a Delinquent Tax Notice

When a tax is not paid by the second installment due date, state statute requires the Treasurer's Office to send a Delinquent Tax Notice to the owner of record.

Illinois Property Tax Code Section 21-135 (35 ILCS 200/21-135)

Not less than 15 days before the date of application for judgment and sale of delinquent properties, the county collector shall mail, by registered or certified mail, a notice of the forthcoming application for judgment and sale to the person shown by the current collector's warrant book to be the party in whose name the taxes were last assessed.

This notice will be sent by certified mail and will include the dates and times of publication, application of judgment, and the sale of the delinquent taxes. The delinquent notice will also provide the total amount due for taxes, interest, and the costs related to the certified mailing. A delinquent tax must be paid with cash, and personal checks will not be accepted.

Order of Process

  1. Newspaper Publication
  2. Application for Judgement
  3. Tax Sale

For More Information

If you have any questions, please contact the Treasurer's Office at (309) 888-5180.