Are Tax Sales Bad? What Illinois' New 3-Year Redemption Rule Means for Will County Homeowners

Tax sales are confusing. The headlines can make it sound like a homeowner misses one payment and immediately loses the house.

That is not how the process works. But delinquent property taxes are serious, and ignoring notices can put your property rights at risk.

Illinois recently changed the rules through Public Act 104-0553. For covered tax certificates issued on or after July 10, 2026, the law generally gives property owners three years from the tax-sale date to redeem: that is, to pay the required amount and clear the sold taxes.

But the rule is not one-size-fits-all. Certain properties still have a shorter redemption period. Older tax certificates may remain subject to the law in effect when they were issued.

This is Common Sense Will County: know the process, know the deadline, and ask the right office for the right answer.

First, what is a tax sale?

At the initial tax sale, the house itself is generally not sold. The unpaid property taxes are sold to a tax buyer through a tax-sale certificate.

That certificate gives the tax buyer rights under Illinois law. It does not mean the buyer immediately owns your home.

The tax sale exists because property taxes fund local services provided by taxing bodies such as schools, libraries, fire protection districts, municipalities, and others. When taxes remain unpaid, the tax buyer pays the delinquent amount and receives the statutory rights connected to the certificate.

In Will County, the Treasurer’s Office handles the collection of property taxes and the annual tax-sale process. Once taxes have been sold, however, the Will County Clerk’s Tax Redemption Department is the office that handles redemption.

That distinction matters.

• Current taxes: Start with the Will County Treasurer’s Office.
• Taxes already sold: Contact the Will County Clerk Tax Redemption Department.
• Assessment questions: Contact the assessor’s office or review the county’s property-tax assessment information.
• Tax rates and levies: Those are decided by the appropriate taxing bodies: not by the Treasurer.
• Tax-deed proceedings: Those involve the tax buyer, the court, and the judicial process.

Leadership that listens starts by telling people who does what.

What did Illinois change?

Public Act 104-0553 amended Illinois’ Property Tax Code and changed the general redemption period for covered tax certificates.

The basic rule is:

Property sold under the Code may generally be redeemed before the expiration of three years from the date of sale.

That is longer than the prior general period for many residential properties. The new framework also removes the old uncertainty created when a tax buyer could extend the redemption period under prior law.

However, do not stop reading at “three years.”

The law keeps a one-year redemption period for certain categories of property, including:

• Vacant non-farm property;
• Commercial property;
• Industrial property; and
• Residential property improved with a structure containing seven or more dwelling units.

The precise legal question is not simply, “Is this property residential?” You also need to know the property’s classification at the relevant time and whether the tax certificate falls under the new law.

The reform applies prospectively. In practical terms, tax certificates issued before the law’s effective date may remain governed by prior rules. Do not assume a new three-year deadline applies to an older tax sale.

The Bottom Line

Three years is the new general rule for covered certificates: not a universal answer for every parcel and every tax sale.

Confirm three things:

1. The date of the tax sale or certificate;
2. The property’s classification; and
3. The exact redemption deadline listed in the official records.

Get it in writing. Do not rely on a social-media post, a neighbor’s experience, or a general internet calculator.

What happens during the redemption period?

Redemption means paying the amount required under Illinois law to clear the sold taxes and related charges.

A redemption amount may include more than the original unpaid tax. Statutory interest, penalties, fees, and later tax obligations may affect the total. The amount can change over time.

If you are dealing with sold taxes in Will County:

1. Locate your parcel identification number, or PIN.
2. Check the Will County Clerk’s Sold and Forfeited Tax Inquiry.
3. Contact the Clerk’s Tax Redemption Department for the current certified payoff amount.
4. Ask which redemption period applies.
5. Ask whether later taxes or additional certificates affect the situation.
6. Keep copies of every notice, payment, receipt, and email.
7. If the deadline is close, consult an Illinois attorney immediately.

The Clerk’s published contact information includes TaxRedemption@willcounty.gov and the Tax Redemption Department in Joliet. Verify current payment instructions before sending money. Certified funds, full-payment requirements, and other procedures must be followed exactly as directed by the Clerk.

Do not wait until the last week

A tax-sale deadline is not the time to guess.

If you cannot pay the full amount, ask questions immediately. Find out whether a lender, mortgage servicer, family member, nonprofit, or attorney may help. If you believe the tax sale or notice was improper, speak with an attorney promptly. A legal challenge may involve strict deadlines.

The Treasurer can explain payment records and current-tax information. The Clerk can explain redemption records and the amount required to redeem sold taxes. Neither office can provide individualized legal advice or replace the court in a tax-deed case.

What if the owner does not redeem?

If the redemption period expires, the tax buyer may pursue a tax deed through the court. The buyer does not simply announce that the house is now theirs.

Under the reformed process, the court plays a central role. A tax-deed proceeding must follow the statutory notice and judicial requirements. Public Act 104-0553 changes the end of that process by requiring a judicial tax-deed auction in circumstances covered by the new law.

That auction is different from the original tax sale.

The initial tax sale concerns delinquent taxes. The later judicial tax-deed auction concerns the property itself after the redemption period has expired and the court has addressed the required legal steps.

The opening or minimum bid is tied to the tax-deed judgment amount. If the property sells for more than that amount, the excess is treated as surplus.

That is where the protection of home equity becomes critical.

Tyler v. Hennepin County: you owe the debt, not everything above the debt

In 2023, the U.S. Supreme Court decided Tyler v. Hennepin County.

The case involved a Minnesota homeowner whose property was taken and sold for more than the amount of her tax debt. The county kept the extra value. The Supreme Court held that keeping the surplus could violate the Takings Clause of the Fifth Amendment.

The principle is straightforward:

A government may collect what is owed. It may not take more than the debt without addressing the owner’s constitutional property interest in the surplus.

Illinois’ reform responds to that constitutional concern by creating procedures for surplus proceeds from covered judicial tax-deed sales.

When a judicial tax-deed auction generates surplus:

• The surplus is deposited with the county treasurer under the statutory process;
• Notice is sent to the parties who received the required tax-sale notice;
• The former owner may submit a claim within the statutory period; and
• If the rightful claimant is unclear, the circuit court may decide who is entitled to the funds.

The law provides a three-year period to claim surplus funds measured from the date on the required notice: not necessarily from the original tax-sale date. That is another reason to keep your mailing address current and open every official notice.

This is not a guarantee that every property will produce surplus money. A property may sell for no more than the judgment amount. Claims may also involve ownership, heirs, liens, or competing interests.

But the core protection is clear: surplus equity cannot simply disappear because a property-tax debt existed.

Who controls which part of the process?

Clear accountability requires clear lines of responsibility.

The Treasurer

The Treasurer’s role includes collecting and accounting for property-tax payments and administering applicable tax-sale functions. The Treasurer does not set every tax rate, determine every property value, or decide every court matter.

The Clerk

The County Clerk’s Tax Redemption Department handles redemption of sold taxes in Will County and provides records and payoff information for that process.

The Assessor

The assessor determines property assessments. If you believe your assessed value is incorrect, that is an assessment question: not a Treasurer question.

Taxing bodies

Schools, municipalities, townships, libraries, fire districts, and other taxing bodies adopt levies that help determine the taxes charged to property owners.

Tax buyers

Tax buyers purchase tax-sale certificates and may have statutory rights to seek further action if the taxes are not redeemed.

The courts

Courts handle contested legal rights, tax-deed proceedings, required findings, judicial auctions, and disputes over entitlement when the law requires judicial involvement.

No confusion. No finger-pointing. Just facts.

A Common Sense checklist for homeowners

If you are behind on property taxes, take these steps now:

• Check your status. Determine whether the taxes are unpaid, forfeited, or sold.
• Find your PIN. Use it in the official county lookup tools.
• Identify the correct office. Current taxes generally lead to the Treasurer; sold taxes lead to the Clerk.
• Confirm the deadline. Ask whether the new three-year rule applies or whether an exception or prior law controls.
• Request the exact payoff. Do not estimate.
• Watch for later taxes. A new tax bill may create a separate problem.
• Save your records. Keep notices, envelopes, receipts, and written communications.
• Get legal help early. A tax-deed deadline is not a deadline to begin researching.

What Homeowners Should Do Now

If you are facing a tax sale, do not assume every property gets the same three-year redemption period.

The general rule is three years for covered tax certificates issued on or after July 10, 2026. But one-year redemption periods still apply to specified categories, including:

• Vacant non-farm property;
• Commercial property;
• Industrial property; and
• Residential property with seven or more units.

Take the next step now:

• Verify the certificate date. Older certificates may follow prior law.
• Confirm the property classification. Do not guess based on how the property is used day to day.
• Request the exact redemption amount. Do not estimate.
• Confirm the deadline in the official record. Ask the Will County Clerk’s Tax Redemption Department and use official Will County Clerk resources.

If your case is specific, urgent, or disputed, get qualified legal advice from an Illinois attorney.

This reform helps protect surplus equity and due process. It does not erase unpaid property taxes.

The Bottom Line

Do not assume. Verify. Move fast. Use the right office. Protect your rights.

The Bottom Line: transparency protects property owners

Are tax sales automatically bad? No. Unpaid taxes must be collected so local services can operate.

But a system must also protect homeowners through notice, due process, accurate records, meaningful redemption rights, and fair treatment of surplus equity.

Public Act 104-0553 gives many covered property owners a fixed three-year redemption period while keeping a one-year rule for specific property categories. It also creates a clearer path for handling surplus after a judicial tax-deed auction.

Know the rule. Know the deadline. Know the office.

That is Common Sense Will County.

Leadership that Listens. Action that Works.

Join our movement for accountable county finances, straightforward answers, and a Treasurer’s Office that treats property owners with respect. Learn more about Carmen Maurella’s campaign at electmaurella.com.

This article is educational information, not legal advice. Tax-sale law is fact-specific and can change. For advice about your property, contact the appropriate county office and an Illinois attorney.