Delinquent Tax Sale Information

The 2023 Boone County Annual Tax Sale was held on October 26, 2023. Here are the statistics from that sale:

Number of real estate parcels offered: 257
Total value offered: $746,517.31
Number of real estate parcels sold to buyers: 206
Total value sold to buyers: 724,927.82
Number of buyers: 14
Weighted average rate (excluding trustee) 2.77%
Parcel average rate (excluding trustee) 3.00%

2023 Tax Sale Report – Real Estate

2023 Tax Sale Report – Mobile Homes

2023 Boone County Tax Sale Video (58 minutes)

The next Boone County tax sale has not yet been scheduled.  It will most likely be held on October 31, 2024.  This page will be updated when the sale is scheduled.  Registration fee of $250 and Single Bidder Affidavit must accompany registration.
Download 2023 tax buyer registration form

Please be aware that when you purchase at the tax sale, you are purchasing a tax lien certificate for the cost of the outstanding taxes, penalties and fees.  There is no immediate transfer of title to real estate. Purchasing tax lien certificates is a complex legal procedure. It is advised that you contact an attorney, and/or review the Illinois Property Tax Code prior to participating in a tax sale.

1. When and where will your next tax sale be held?
Boone County typically schedules its annual tax sale on the last Thursday of October at 9:00 am in the County Board room at the Boone County Administration Campus, 1212 Logan Avenue, Belvidere, IL 61008. Upcoming sale dates are posted on this web site as soon as they are scheduled.

2. When and where do you advertise for the sale?
Notice of sale, along with a list of delinquent parcels, will be advertised once in either the Boone County Journal or the Belvidere Daily Republican, three to four weeks prior to the sale.  A copy of the publication will be available on this web site.

3. Can you send me a list of the liens that will be available?
Lists will be available in PDF format approximately 10 days prior to the sale for a $70 fee. Those who purchase a list will receive an updated, printed copy at no charge on the day of the sale.

4. Do I need to register for the sale and is there a fee for this?
State law 35 ILCS 200/21-220 requires all tax buyers to register. A link to a printable registration form is near the top of this page.  Registrations must include the $250 registration fee and must be received in the Boone County Treasurer’s Office by the registration deadline, two weeks (10 business days) before the tax sale. The registration fee will be applied to your purchases at the sale. It will be refunded if you attend and attempt to bid but do not purchase any tax liens. Your deposit will not be refunded if you do not attend and attempt to bid.

5. What forms of payment do you accept?
We accept cash, personal or business checks, cashier’s checks and money orders. Taxes must be paid immediately after the close of the tax sale.

6. What happens to the liens that are not sold at the tax sale?
All of the liens are sold at the tax sale. Boone County, as trustee for the taxing districts, purchases all tax liens in the absence of other bidders pursuant to 35 ILCS 200/21-90.We do not conduct a scavenger sale.

7. Will the tax sale be final?

8. Do you have any sales scheduled after the next one coming up?
The tax sale only occurs once per year.

9. Can I bid without attending (via mail, or a representative)?
The sale is conducted in the traditional open outcry format.  State law requires that you or your registered representative must be physically present at the sale to bid. The Illinois Property Tax Code does not contain any provision for bidding by mail, phone or internet.

10. Where do I call for redemption information?
For redemption information, please contact the Boone County Clerk’s office, 815-544-3103.