ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/21-385 (2026)

Extension of period of redemption

✓ current as of May 2026
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(35 ILCS 200/21-385)
    Sec. 21-385. Extension of period of redemption.
    (a) For any tax certificates held by a county pursuant to Section 21-90, the redemption period for each tax certificate shall be extended by operation of law until the date established by the county as the redemption deadline in a petition for tax deed filed under Section 22-30. The redemption deadline established in the petition shall be identified in the notices provided under Sections 22-10 through 22-25 of this Code. After a redemption deadline is established in the petition for tax deed, the county may further extend the redemption deadline by filing with the county clerk of the county in which the property is located a written notice to that effect describing the property, identifying the certificate number, and specifying the extended period of redemption. Notwithstanding any expiration of a prior redemption period, all tax certificates forfeited to the county and held pursuant to Section 21-90 shall remain enforceable by the county or its assignee, and redemption shall be extended by operation of law until the date established by the county as the redemption deadline in a petition for tax deed filed under Section 22-30.
    (b) Within 60 days of the date of assignment, assignees of forfeited certificates under Section 21-90 or Section 21-145 of this Code must file with the county clerk of the county in which the property is located a written notice describing the property, stating the date of the assignment, identifying the certificate number and specifying a deadline for redemption that is not later than 3 years from the date of assignment. Upon receiving the notice, the county clerk shall stamp the date of receipt upon the notice. If the notice is submitted as an electronic record, the county clerk shall acknowledge receipt of the record and shall provide confirmation in the same manner to the certificate holder. The confirmation from the county clerk shall include the date of receipt and shall serve as proof that the notice was filed with the county clerk. In no event shall a county clerk permit an assignee of forfeited certificates under Section 21-90 or Section 21-145 of this Code to extend the period of redemption beyond 3 years from the date of assignment. If the redemption period expires and no petition for tax deed has been filed under Section 22-30, the assigned tax certificate shall be forfeited to and held by the county pursuant to Section 21-90.
    (c) Except for the county as trustee pursuant to Section 21-90, the purchaser or his or her assignee of property sold for nonpayment of general taxes or special assessments may extend the period of redemption at any time before the expiration of the original period of redemption, or thereafter prior to the expiration of any extended period of redemption, but only for a period that will expire not later than 3 years from the date of sale, by filing with the county clerk of the county in which the property is located a written notice to that effect describing the property, stating the date of the sale and specifying the extended period of redemption. Upon receiving the notice, the county clerk shall stamp the date of receipt upon the notice. If the notice is submitted as an electronic record, the county clerk shall acknowledge receipt of the record and shall provide confirmation in the same manner to the certificate holder. The confirmation from the county clerk shall include the date of receipt and shall serve as proof that the notice was filed with the county clerk. The county clerk shall not be required to extend the period of redemption unless the purchaser or his or her assignee obtains this acknowledgement of delivery. If prior to the expiration of the period of redemption or extended period of redemption a petition for tax deed has been filed under Section 22-30, upon application of the petitioner, the court shall allow the purchaser or his or her assignee to extend the period of redemption after expiration of the original period or any extended period of redemption, provided that any extension allowed will expire not later than 3 years from the date of sale. If the period of redemption is extended, the purchaser or his or her assignee must give the notices provided for in Section 22-10 at the specified times prior to the expiration of the extended period of redemption by causing a sheriff (or if he or she is disqualified, a coroner) of the county in which the property, or any part thereof, is located to serve the notices as provided in Sections 22-15 and 22-20. The notices may also be served as provided in Sections 22-15 and 22-20 by a special process server appointed by the court under Section 22-15 and as provided in Sections 22-15 and 22-20.
    The changes made to this Section by this amendatory Act of the 103rd General Assembly apply to matters concerning tax certificates issued on or after January 1, 2024.
    (d) For any tax certificates held by a county, the county clerk may create and administer a payment plan during the redemption period. Under the payment plan, the county clerk may waive interest penalties when payments are made in accordance with the parameters set forth in the payment plan.
(Source: P.A. 103-555, eff. 1-1-24; 104-452, eff. 12-12-25.)

    
Notes of Decisions
Cited in 28 cases (5 in the last 5 years), 1997–2026 · leading case: In re Application of the Cnty. Treasurer, 2012 IL App (1st) 101976 (Ill. App. Ct. 2012).
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In re Application of the Cnty. Treasurer, 2012 IL App (1st) 101976 (Ill. App. Ct. 2012). · cites it 2× “¶ 30 Petitioner claims respondent fails to state a permissible cause of action to void the tax deed because respondent, in a collateral proceeding, is using section 21-385 of the Property Tax Code (35 ILCS 200/21-385 (West 2008)), concerning the extension of the redemption…”
In re Application of the Cnty. Treasurer, 2011 IL App (1st) 101966 (Ill. App. Ct. 2011). “To be clear, we are not holding that section 21-385 (35 ILCS 200/21-385 (West 2006)) requires a tax purchaser to notify anyone other than the county clerk of the extension itself but, rather, find only that, whereas here, the redemption date had been changed prior to submitting…”
In re Application of the Cnty. Collector, 2014 IL App (2d) 140223 (Ill. App. Ct. 2015). · cites it 2× “The trial court explained that the redemption date for the property had not been properly extended, because by not providing the actual sale date the petitioner had not complied with the requirements of section 21-385 of the Property Tax Code (35 ILCS 200/21-385 (West 2012)).…”
In re Application of the Cnty. Treasurer of Cook Cnty., 2024 IL App (1st) 220670 (Ill. App. Ct. 2024). · cites it 5× “In that order, the court upheld Roy’s strict compliance objections to Newline’s petition, which included separate objections based on (1) Newline’s failure to obtain court approval to extend the redemption period pursuant to section 1-22-0670 21-385 of the Property Tax Code…”
In re Application of the Cnty. Treasurer & ex officio Cnty. Collector, 2022 IL App (1st) 211511 (Ill. App. Ct. 2022). “s to comply with section 22-5 of the Code identifying itself as the owner of the Certificates of Purchase prior to its ownership and assignment; (3) petitioner prepared and delivered notices of extension of redemption period to the Cook County Clerk identifying itself as the…”
In Re Commings, 297 B.R. 701 (Bankr. N.D. Ill. 2003). “Most residential property can be redeemed *705 tor two years and six months after the date of sale, 35 ILCS 200/21-350 (2002), but the tax purchaser can extend the redemption period to as much as three years, 35 ILCS 200/21-385 (2002). 5 .The February 14, 2003 expiration date is…”
CitiMortgage, Inc. v. Sass Muni v (In Re Will Cnty. Collector), 2018 IL App (3d) 160659 (Ill. App. Ct. 2018). · cites it 2× “The length of the redemption period is set by statute.”
In Re Application of Cnty. Collector, 742 N.E.2d 839 (Ill. App. Ct. 2000). · cites it 3× “ABN appeals. We reverse in part and vacate in part.”
In Re Cnty. Treasurer, 966 N.E.2d 408 (Ill. App. Ct. 2012). · cites it 2× “¶ 30 Petitioner claims respondent fails to state a permissible cause of action to void the tax deed because respondent, in a collateral proceeding, is using section 21-385 *414 of the Property Tax Code (35 ILCS 200/21-385 (West 2008)), concerning the extension of the redemption…”
In Re Application of Cnty. Treasurer, 955 N.E.2d 669 (Ill. App. Ct. 2011). “To be clear, we are not holding that section 21-385 (35 ILCS 200/21-385 (West 2006)) requires a tax purchaser to notify anyone other than the county clerk of the extension itself but, rather, find only that, whereas here, the redemption date had been changed prior to submitting…”
In Re Application of Cnty. Collector, 838 N.E.2d 907 (Ill. 2005). · cites it 2× “See 35 ILCS 200/21-385 (West 1994). No redemption occurred by that date, and Apex's petition proceeded to an ex parte hearing before Judge Marjan Staniec on March 18, 1996.”
In re Application of the Cnty. Treasurer & ex officio Cnty. Collector, 2013 IL App (3d) 120999 (Ill. App. Ct. 2014). “See 35 ILCS 200/21-385 (West 2010). On November 9, 2011, less than one month after the October 21, 2011, redemption date, Nomanbhoy recorded the tax deed.”
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