Each year the Union Coun­ty Treasurer’s Office in con­junc­tion with the Union Coun­ty Clerk’s Office con­ducts a sale of tax lien cer­tifi­cates. Delin­quent real estate tax­es in the form of a tax lien cer­tifi­cate are sold by the Coun­ty to recov­er unpaid tax­es. For more infor­ma­tion, con­tact the Coun­ty Treasurer’s office at 618–833-5621.


Requirements & Conditions of Tax Sale

Pur­suant to Divi­sion 4 of the Prop­er­ty Tax Code, the Trea­sur­er of Union Coun­ty as Ex-Offi­cio Col­lec­tor will offer for sale all prop­er­ty includ­ed on the list upon which judg­ment has been pre­vi­ous­ly entered for fail­ure to pay tax­es, spe­cial assess­ments, inter­est, or penal­ties upon the fol­low­ing con­di­tions:

  • I. Def­i­n­i­tions
    • A. bid­der – per­son or enti­ty mak­ing an offer to pay the amounts due, and who has reg­is­tered with the Treasurer’s Office pur­suant to 35 ILCS 200/21–220
    • B. suc­cess­ful bid­der – per­son or enti­ty with the low­est penal­ty per­cent­age bid pur­suant to 35 ILCS 200/21–215
    • C. Coun­ty Col­lec­tor – the Trea­sur­er of Union Coun­ty and/or his/her deputies
  • II. The suc­cess­ful bid­der shall be called by the Coun­ty Col­lec­tor at the close of all bid­ding on each par­cel. Any dis­pute as to the iden­ti­ty of the suc­cess­ful bid­der shall be set­tled at the Coun­ty Collector’s absolute dis­cre­tion.
  • III. The suc­cess­ful bid­der shall be liable to Union Coun­ty for the amount due. Fail­ure to pay to the Coun­ty Col­lec­tor will result in the insti­tu­tion of civ­il pro­ceed­ings by the Union Coun­ty State’s Attorney’s Office pur­suant to 35 ILCS 200/21–240.
  • IV. The Coun­ty Col­lec­tor shall have the right to refuse admis­sion to any per­son not pre­vi­ous­ly reg­is­tered or to have a bid­der removed from the premis­es at which the sale is occur­ring if the con­duct of the bid­der so war­rants.
  • V. The suc­cess­ful bid­der shall be deemed to have actu­al notice of the liens shown on the attached list pur­suant to 35 ILCS 200/21–215.
  • VI. The Coun­ty Col­lec­tor may sus­pend the sale if, in his/her opin­ion, a lack of com­pet­i­tive bid­ding is occur­ring or col­lu­sion as to bid­ding is occur­ring.
  • VII. Posi­tion at the sale is award­ed on a first come, first served basis. No pre­ferred or reserved seat­ing is pro­vid­ed.

Fees

The fol­low­ing fees are in effect and will be col­lect­ed on each par­cel in the sale in addi­tion to the delin­quent tax­es, accrued inter­est, and cost:

  • $20.00 Indem­ni­ty Fee
  • $10.00 Adver­tis­ing Fee
  • $4.00 Clerk Fee
  • $10.00 Treasurer’s Automa­tion Fee
  • $25.00 Sale in Error Inter­est Fund Fee

Registration

The fol­low­ing are require­ments to par­tic­i­pate in the tax sale:

  • A let­ter of reg­is­tra­tion must be received in the Treasurer’s Office at least ten (10) days pri­or to the day of the tax sale.
  • A signed blank check made payable to the “Union Coun­ty Trea­sur­er” must be sub­mit­ted and received by the Treasurer’s Office no lat­ter than 9:45AM on the day of the sale.

Delinquent Tax List

This list is cur­rent­ly avail­able upon request to the Treasurer’s Office. The cur­rent fee is $200.00 plus a $15.00 mail­ing fee (if applic­a­ble). This fee is sub­ject to change and pay­ment must be made in advance.


Bidding Process

The range of accept­able bids is from a min­i­mum of 0% up to and includ­ing a max­i­mum of 18% as per Illi­nois State Statutes. A tax lien cer­tifi­cate is issued per par­cel.