Cook County Delinquent Taxes
– Delinquent tax records are maintained by the Cook County Clerk
When unpaid/delinquent property taxes are offered at an annual sale by the Cook County Treasurer’s Office, they are then sent to the Cook County Clerk for collection.
Taxes which are purchased by a tax buyer are deemed to be sold, and the Clerk’s Office will issue an Estimate of Redemption for a $10 fee. Please note that the annual sale is usually held by the Treasurer at the end of the summer, and it takes between 4 and 16 weeks for bills to become available for that tax year which was offered at the sale.
Taxes which are offered at the sale, but not purchased are forfeited. The Clerk’s Office issues Forfeiture Bills (“Estimate of the Cost of Redemption for Forfeited Taxes”) for these taxes, at a fee of $10 for the first year and $3 each additional year.
Taxes which are not offered at a sale, but are unpaid and delinquent are deemed to be open. Open Item Bills can be obtained for $10 for the first year, and $3 each additional year.
In addition to bills, the Clerk’s Office can issue COPs (Certificates of Payment), which show the taxes due and the taxes paid on a PIN # (Property Identification Number) for a certain tax year. This can serve as evidence that taxes are paid for any given tax year. DCRs (Duplicate Certificates of Redemption) can also be obtained as evidence of the redemption of sold taxes.
Delinquent Tax Search Site: