Tax Sale Information

• View the 2022 Tax Year Tax Buyer Purchases (PDF)

*Please Note: The amount shown on the report, should be reduced by your $500 deposit.

What will happen if I don't pay my property taxes? (PDF)

Homeowners

Before the Actual Tax Sale

• October 14, 2024 - If either installment of the current year's real estate tax amount is still delinquent as of this date, the owner's name, parcel number and tax amount due will be listed in the delinquent tax publication. November 20, 2024 - The total amount due must be received in the Treasurer's office by this date no later than 4:30 pm.
• November 1, 2024 - An additional cost of $10.00 will be charged to cover the delinquent tax publication and certified mailing expenses.
• November 1, 2024 - Any payment of the 2023 real estate tax bill after this date must be made by cashier's check, cash or money order. 

When registering please include your completed W9 form, Registration form and the Representations & Warranties form along with $500.00.

If Your Property Taxes are Sold at the Annual Tax Sale Held on November 16/17, 2023

Please contact the DuPage County Clerk at 630-407-5500 for an "Estimate of Redemption". The property owner has a 2 to 2½ year redemption period in which to fully pay back the amount of their sold taxes, depending on property classification. The DuPage County Clerk can verify the interest rate on your sold parcel along with the total amount due. (As a note, the average successful interest rate bid at the Tax Sale held in November 2024 was 2% per each 6 month redemption period for the majority of parcels.

Tax Buyers

Information About the Annual Tax Sale

The Tax Sale will be held on November 21, 2024, and 12nd, if necessary, in the auditorium at 421 North County Farm Road, Wheaton, Illinois 60187.

In Response to the pandemic, the DuPage County Treasurer will be using a new system names R.A.M.S. 2 (Randomized Auction Management System) which will allow us to collect bids from the tax buyers without having them sit together in a room and place bids on our laptops. The tax buyers must attend the Tax Sale in order to submit their bid.

For information regarding the R.A.M.S. 2 process go to www.ramsauctions.com/RAMS2.HTML.

A list of delinquent parcels will be published in local newspapers in October. An electronically transmitted Tax Sale list of the delinquent parcels will be available for purchase by registered tax buyers at a cost of $250. Information contained on the Tax Sale list includes the permanent parcel number, the assessee name, the delinquent tax amount, the state equalized value, and a column for your buyer code and percentage bid. Purchase of the list is not a requirement for attending the Tax Sale. Comment Software will not be available for the R.A.M.S. 2 system as it will not be needed. If you do not purchase the tax sale list from the County, you will still receive a list with only the parcel number and sale amount and not the additional information from the full list. There will also be the same empty columns for the buyer code and percentage bid so that you can bring a file on a USB drive for us to import at the sale. The buyer code comes from the county and is the same code you would normally sign in with on the laptops. The Tax Sale list provided to the tax buyers is for the sole purpose of the delinquent property Tax Sale. Use of this information for any other purpose is strictly prohibited. The County Treasurer reserves the right to deny sale of the list to any tax buyer.

The difference from previous years lies in how the tax sale is conducted. With the R.A.M.S. 2 system, on the day of the sale we will collect the bids for each registered buyer by having their bidder bring a USB Drive to the tax sale with a file that contains their percentage bids for each parcel. Once all the bids for each registered tax buyer in attendance are loaded into our system, we will process the sale. Each parcel will be awarded to the lowest bid for a particular parcel. If there are multiple lowest bids, a random lowest bid is selected. The processing should only take a few minutes.

A tax buyer must attend the Tax Sale in order to bid. Payment of purchases (delinquent taxes + interest + costs of $104.00 per parcel) must be made by cash or cashier's check the day after the Tax Sale held on November 21, 2024. The legal requirements to purchase at the Tax Sale and procedures that must be followed to obtain a tax deed are outlined in the Illinois Compiled Statutes Chapter 35, Act 200, Article 21, available at public libraries or on the internet at www.ilga.gov/legislation/ilcs/ilcs.asp. Knowledge regarding procedures and statutory requirements is the tax buyer's responsibility.

The bid represents the rate of interest that would be earned by the tax buyer on the purchase amount during each six months of the redemption period, if the owner redeems the sale. By law, the maximum interest rate bid is 9%. The sale is to the tax buyer who bids the lowest percentage of interest. In the last several years, the average successful bids ranged from 0% to 4%.

After the Tax Sale, the tax buyer is issued a certificate of purchase, which represents a lien on the property. The property owner has a 2 to 2½ year redemption period, depending on property classification. If the tax lien is not redeemed by the owner, the tax buyer must petition the circuit court for a tax deed after first fulfilling all of the legal requirements. The tax buyer may also pay all unpaid taxes for the next two subsequent years at a specified time and record the payments against the Sale. See Subsequent Tax Payment Information.

In cases where there are no bidders on a parcel, the County, as Trustee for all taxing bodies, becomes the tax buyer at 9%. The County's certificates are available for purchase by tax buyers in the amount that the County paid, along with the 9%. A list of available parcels is available from the Treasurer's office. Please direct inquiries concerning purchasing County certificates to the DuPage County Clerk. There are no forfeitures (unsold parcels) available after the Sale for over-the-counter purchases.

If no registered tax buyer bids on a parcel, DuPage County as Trustee for all DuPage County taxing bodies becomes the buyer at an interest rate of 9%. There are no forfeitures (unsold parcels) available after the sale for over-the-counter sales. Please direct inquiries concerning the purchase of County certificates to the DuPage County Clerk.

• 2015 Tax Year County Sales (PDF)
• 2016 Tax Year County Sales (PDF)
• 2017 Tax Year County Sales (PDF)
• 2018 Tax Year County Sales (PDF)
• 2019 Tax Year County Sales (PDF)
• 2020 Tax Year County Sales (PDF)
• 2021 Tax Year County Sales (PDF)
• 2022 Tax Year County Sales (PDF)

• www.dupageco.org/treasurer
• www.ilga.gov

Illinois Compiled Statutes Chapter 35, Act 200, Article 21

DATE: The 2023 annual real estate Tax Sale will begin on Thursday, November 21, 2024.  It will continue until all delinquent parcels are sold.

PLACE:  DuPage County Administration Building, Auditorium, 421 N. County Farm Road, Wheaton, Illinois 60187.

TIME: Registered tax buyer check-in begins at 8:00 am.  The Tax Sale will start promptly at 9:00 am and once all the bids from each registered buyer in attendance are loaded into the automated tax sale system, we will process the sale.

REGISTRATION:   Registration opens October 1, 2024.  Registration closes October 31, 2024.

Tax buyer code must have an IRS Form W9 on file in the DuPage County Collector's Office, to participate in the bidding process. Please contact us if you need a blank W9 form.  If you have provided us a W9 at a previous sale, unless the information has changed, you do not need to resubmit another W9.

Each tax buying entity (principal) may not have its/his/her/their actual or apparent agents, employees, or related entities, directly or indirectly register under multiple registrations for the intended or perceived purpose of having more than one person submitting duplicate bids at the tax sale for the intended or perceived purpose of increasing the principal's likelihood of obtaining a successful bid on a parcel. Representations & Warranties Form (PDF)

If a registered bidder cannot participate in the Tax Sale, our office must be notified no later than 5 business days prior to the sale, of the name of the substitute person who will participate in the registered bidder's place. Substitutions will not be allowed on the day of the tax sale. If a registered bidder/buyer does not attend the sale, the $500 deposit is forfeited.

PUBLICATION: If property tax for a parcel remains unpaid as of October 4, 2024 it will be published in local newspapers the week of October 14, 2024.

TAX SALE LIST: The Tax Sale list, available for purchase to registered tax buyers, is for the sole purpose of the delinquent property Tax Sale. Use of this information for any other purpose is strictly prohibited. The County Treasurer reserves the right to deny sale of the list to any tax buyer. The electronically transmitted Tax Sale list of the delinquent parcels will include the permanent parcel number, the assesses name, the delinquent tax amount, the state equalized value, a column for your buyer code and percentage bid. It will be available on November 9, 2024.  The cost of the list is $250. The tax sale list will be sent electronically to the email address the buyer has provided on their registration form.  If a printed list is preferred, it will be available through our office on November 9, 2024. Arrangements to receive a printed list should be made with our office by November 9, 2024. Checks to purchase the list should be made payable to the DU PAGE COUNTY TREASURER. The printouts are for the entire county and are not available by township.

BIDDING PROCEDURE: This is a LIEN ONLY SALE. The parcels with delinquent tax amounts are offered in numeric order by township. Tax buyers bid on the interest rate. Bidding begins at 9% and the tax lien is awarded to the lowest bidder. The Tax Sale is automated. With the R.A.M.S 2 system, on the day of the sale we will collect the bids for each registered buyer by having their bidder bring a USB Drive to the tax sale with a file that contains their percentage bids for each parcel. Once all the bids for each registered tax buyer in attendance are loaded into our system, we will process the sale. Each parcel will be awarded to the lowest bid for a particular parcel. If there are multiple lowest bids, a random lowest bid is selected. The processing should only take a few minutes. The Sale will begin promptly at 9:00 am the morning of the sale.  Therefore, it is important to arrive on time that day. For information regarding the R.A.M.S 2 process go to www.ramsauctions.com/RAMS2.html.

COUNTY AS TAX BUYER: Whenever the delinquent tax amount of a parcel is offered for sale and there are no other bidders, the County of DuPage, as Trustee for all taxing bodies, will bid 9% and become the owner of the certificate. This eliminates forfeitures. After the sale, these certificates can be purchased from the DuPage County Clerk.

DEPOSITS/PAYMENTS: Only cash or cashier's checks made payable to the DU PAGE COUNTY COLLECTOR are accepted.  Personal checks, business checks, third party checks, etc. will not be accepted.  A separate payment method will be required for each registered buyer code.

Tax buyers pay the tax amount due, interest and a per parcel fee of $104.00. The statutory fees cover:

$  10.00   for Costs
      4.00   for Sales Certificate
    20.00   for Tax Sale Indemnity Fund
    10.00   for Tax Sale Automation Fund
    60.00   for Sale in Error Interest Fund
------------
$104.00   Total

Each tax buyer's unaudited total amount of taxes purchased will be available at the end of the sale on Thursday, November 21, 2024. The total amount due must be paid no later than 3:00 pm on Friday, November 22, 2024.  Failure to pay for purchases will result in those purchases being cancelled and the tax buyers' ineligibility for future participation. Cancellation of any tax buyer's purchases could extend the tax sale; therefore, please contact our office for information regarding an additional day of tax sale.

REFUNDS: All checks received will be deposited by the DuPage County Collector. If the deposits exceed the purchases, the refunds will be made the Wednesday after the tax sale has been completed and balanced.

SEATING: There will be no assigned seating at the sale. 

EVIDENCE OF PURCHASE: Several weeks after the tax sale, a Sale's Certificate will be issued by the DuPage County Clerk in the name of the registered tax buyer for each parcel purchased. This Sale's Certificate represents a lien against the property.  Please contact that office at 630-407-5500 with any inquiries regarding your certificates.

We look forward to your participation at our annual Tax Sale. Please refer to Illinois Compiled Statutes, Chapter 35, Act 200, Article 21, or the Illinois General Assembly web page at www.ilga.gov for Tax Sale information.  Knowledge regarding procedures and statutory requirements is the tax buyer's responsibility.

If you have any questions, please contact our office at 630-407-5900 or visit our website at www.dupageco.org/treasurer

Gwen Henry
DuPage County Treasurer

Pursuant to Illinois Compiled Statutes (Ch. 200/21-355), tax buyers may pay subsequent years’ unpaid 2022 taxes (sub-tax) on any parcels they have purchased at a previous DuPage County tax sale and add the tax amount to their sale certificate. Statutorily, we may only accept sub-tax payments (1) after the second installment becomes delinquent or (2) after the holder of the certificate of purchase has filed a petition for tax deed with the Court.  The first date sub-tax payments will be accepted is September 11, 2024, no later than 3 p.m.  If filing a petition for tax deed, the first date sub-tax payments will be accepted is May 8, 2024 after 9:00 a.m.

This office will not produce subsequent tax bills. It is now the responsibility of the tax buyer to print copies of the bill. The cost to have this office produce copies of the bill will be $5.00 per bill. You can print copies of the bill via the Property Info portal. Please note the indemnity fee will not be listed on the bill. The $20.00 indemnity fee is required to be added to each property index number being paid.

It is the tax buyer’s responsibility to check for current tax payments and check for prior year redemptions on each property index number before submitting a sub-tax payment. Select and total the bills you wish to pay. Submit the bills with your check. A separate check will be required for each buyer code. It is the responsibility of the tax buyer to insure the sub-tax payment is posted by the DuPage County Clerk's office. Please contact the Clerk's office at 630-407-5500 for more information. A sub-tax payment will be refunded if it duplicates a prior payment, including another tax buyer’s sub-tax payment. Date and time of receipt will always determine the priority of sub-tax payments. Acceptable payment types are cash, check or wire transfer.

The date that your sub-tax payment is received in our office will be used for computing penalty. On the first of each month, additional penalty of 1.5% per installment must be added to your payment. Sub-tax payments made after October 31, 2024 will require a cashier's check, money order or cash.

Application for judgment is Tuesday, November 19, 2024. The 2023 Tax Sale begins Thursday, November 21, 2024. If you have questions regarding the tax sale, please call our office at 630-407-5900.

Delinquent 2022 Real Estate Taxes will appear the week of October 16/17, 2023 in the following publications.