Cook County tax sales: the annual sale and the scavenger sale

Cook County sells unpaid property taxes, not properties, at two kinds of sale run by the Cook County Treasurer. Knowing which one a property is headed for tells an investor a lot about how long its owner has been behind.

The annual tax sale

Each year, taxes left unpaid from the most recent tax year are offered at the Treasurer's annual sale. Buyers bid on the penalty rate the owner will owe to redeem; the lowest rate wins, and the buyer receives a certificate. The owner keeps the property and can redeem through the County Clerk during the redemption period set by Illinois law.

The scavenger sale

Taxes that have gone unpaid for several years, and were never bought at an annual sale, go to the scavenger sale, held periodically under Illinois law. Bidding works differently: buyers bid an amount for the unpaid taxes rather than a penalty rate. Many of these properties are vacant, abandoned or tied up in estates.

Redemption and tax deeds

Redemptions in Cook County are paid at the County Clerk's office. If a certificate is never redeemed, its holder can ask the Circuit Court for a tax deed after notices to the owner and other interested parties.

Where the official records are

The Treasurer publishes the delinquent list ahead of each sale and the sale results afterwards; the Clerk keeps the redemption and tax deed records.

Cook County tax sale data from MinakiLabs

• Delinquent property taxes:
• Tax sale results:
• Redemptions:

See the Cook County distressed properties page.

This guide explains the process in general terms. It isn't legal advice.