Illinois Compiled Statutes
35 ILCS 200/21-165 (2026)
Payment of delinquent tax before sale
✓ current as of May 2026
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(35 ILCS 200/21-165)
Sec. 21-165. Payment of delinquent tax before sale. Any person owning or
claiming properties upon which application for judgment is applied for
and any lienholder of record may, in
person or by agent, pay the taxes, and costs due, or in counties with 3,000,000
or more inhabitants, the taxes, special assessments, interest and costs due, to
the county collector at any time on or before the business day immediately preceding the day the taxes are sold, and the collector must accept those payments. A home rule unit may not regulate the hours and procedures employed by the county collector in a
manner that is inconsistent with this Section. No deadline for the payment of taxes, special assessments, interest, or costs may be imposed by any county, including a home rule unit, if the deadline is inconsistent with this Section. This Section is a limitation under
subsection (i) of Section 6 of Article VII of the Illinois Constitution on
the concurrent exercise by home rule units of powers and functions exercised by
the State.
(Source: P.A. 97-557, eff. 7-1-12.)
Notes of Decisions
Cited in 6
cases (2 in the last 5 years), 2007–2022 · leading case: Application of the Cnty. Collector v. Lowe, 867 N.E.2d 941 (Ill. 2007).
Application of the Cnty. Collector v. Lowe, 867 N.E.2d 941 (Ill. 2007). “35 ILCS 200/21-165 (West 1994). If judgment is entered against the property, the county collector shall offer the property for sale pursuant to the judgment.”
As-Is Props., Ltd. v. Street (In Re Application for a Tax Deed), 2018 IL App (5th) 170170 (Ill. App. Ct. 2018). “35 ILCS 200/21-165 (West 2016). "If the property owner does not pay the taxes first, the county may sell the property to the highest bidder, who then becomes liable to the county for the amount bid.”
In re Application for a Tax Deed, 2018 IL App (5th) 170170 (Ill. App. Ct. 2019). “35 ILCS 200/21-165 (West 2016). “If the property owner does not pay the taxes first, the county may sell the property to the highest bidder, who then becomes liable to the county for the amount bid.”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2022 IL App (5th) 190266 (Ill. App. Ct. 2022). “” As-Is Properties, 2018 IL App (5th) 170170 , ¶ 9 (citing 35 ILCS 200/21-165 (West 2016)). “If the property owner does not pay the taxes first, the county may sell the property to the highest bidder, who then becomes liable to the county for the amount bid.”
In re Application for a Tax Deed, 2018 IL App (5th) 170170 (Ill. App. Ct. 2019). “35 ILCS 200/21-165 (West 2016). “If the property owner does not pay the taxes first, the county may sell the property to the highest bidder, who then becomes liable to the county for the amount bid.”
Shawnee Cmty. Unit Sch. Dist. No. 84 v. Illinois Prop. Tax Appeal Bd., 2022 IL App (5th) 190266-U (Ill. App. Ct. 2022). “” As-Is Properties, 2018 IL App (5th) 170170 , ¶ 9 (citing 35 ILCS 200/21-165 (West 2016)). “If the property owner does not pay the taxes first, the county may sell the property to the highest bidder, who then becomes liable to the county for the amount bid.”
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