Tax Sale Information


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.
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