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Lake County, IL

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Lake County, Illinois — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → illinois. This page covers how Lake County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

REFORM FLUX NOTE. Illinois’s tax-sale system is in active constitutional and legislative reform following bell-v-pappas-2025 (Cook County system held unconstitutional, Dec. 2025) and HB4537 (surplus-equity reform, passed May 2026, awaiting governor’s signature). Lake County is a sub-3-million county (population ~714,342) so the Cook County $80 + 5% indemnity-fee schedule does NOT apply; the $20/parcel indemnity-fee schedule applies (35 ILCS 200/21-295). HB4537’s post-reform surplus mechanism will affect Lake County when effective — see illinois §3.

C0. Identity

  • County seat: Waukegan, Illinois
  • Population: ~714,342 (2020 census); FIPS 17097
  • Recording unit: county
  • Parent legal framework: illinois

C1. Local Tax Sale

C2. Local Redemption → framework: right-of-redemption

  • Where to redeem locally: After the sale, the homeowner deals directly with the Lake County Clerk’s Office for redemption — not the Treasurer. (Mirroring the standard Illinois Treasurer-sells/Clerk-redeems split.) Redemption Department contact: 847-377-2404. Address: 18 N County Street, Room 101, Waukegan, IL 60085. https://il-lakecounty.civicplus.com/509/Delinquent-Taxes-Prior-Years-Sold
  • Estimate of redemption: The County Clerk’s website provides an online “Estimate of Redemption” tool for property owners to calculate their redemption amount. The Clerk’s FAQ section addresses how to verify that charges have posted, check the current redemption balance, and confirm if taxes have been redeemed. https://il-lakecounty.civicplus.com/4926/Frequently-Asked-Questions-Tax
  • Redemption periods: 1 year (vacant non-farm / commercial-industrial / 7+ residential unit properties) to 2½ years (general) from date of sale, per illinois §2 (35 ILCS 200/21-350). Extendable to 3 years (35 ILCS 200/21-385). The Treasurer’s tax sale materials confirm “2 years (vacant) or 2.5 years (occupied houses).” https://il-lakecounty.civicplus.com/200/Tax-Sales
  • Local fees / deviations from state default: Redemption amount follows the state formula (certificate amount + penalty multiplier schedule + 12%/yr on sub-taxes + statutory fees) per illinois §2. Exact itemized Lake County local add-on fee schedule (sheriff service fees, publication fees, clerk charges) — needs_verification: the Treasurer and Clerk pages confirm fees are added but do not publish a Lake County-specific itemized fee schedule on the retrieved pages. Contact the Redemption Dept. at 847-377-2404 for a current estimate.
  • Redemption contact:

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

▸ For Investors / Operators — Lake County’s annual tax sale uses the RAMS-2 USB-drive system with Joseph E. Meyer & Associates; bids are pre-loaded onto a USB drive submitted in person on sale day (Assembly Room, 10th Floor, 18 N. County Street, Waukegan). Registration closes October 24 at 5 p.m.; returning buyers deposit $500, first-time buyers must deposit their full intended purchase amount. The per-parcel fee is$104 (including the $20 indemnity fund contribution). The Sheriff (John D. Idleburg) runs judicial mortgage-foreclosure sales weekly via CivilView (salesweb.civilview.com/Sales/SalesSearch?countyId=58), payment by certified cashier’s check within 48 hours. There is no tax-sale excess-proceeds pool under the historical Illinois model; the reform path (post-HB4537) is described on illinois §3.

▸ For Former Owners — On the tax-deed side, the historical remedy is the Indemnity Fund — a circuit court petition in the 19th Judicial Circuit Court of Lake County (18 N. County Street, Waukegan; Clerk Erin Cartwright Weinstein; 847-377-3380), naming Lake County Treasurer Holly Kim as trustee, with a 10-year filing deadline (35 ILCS 200/21-305). Recovery is capped at $99,000 for owner-occupied residential property. The mechanism is constitutionally challenged; a post-HB4537 surplus-equity fund is pending. For mortgage-foreclosure surplus, the 19th Circuit Court publishes forms for a “Petition for Turnover of Surplus Funds”; the Clerk’s office (847-377-3380) is the filing venue.

  • No traditional surplus pool on the tax side. As explained on illinois §3, an Illinois annual tax sale generates no excess-proceeds fund — the tax buyer pays only the delinquency amount, not the property value. On non-redemption, the buyer obtains a tax deed through the circuit court and captures any equity exceeding the taxes. Under the historical model (pre-HB4537), the former owner’s only remedy is the Indemnity Fund. This mechanism is held unconstitutional by bell-v-pappas-2025; illinois §3 describes the pending HB4537 reform.
  • Indemnity Fund — claim filing venue: A petition must be filed in the 19th Judicial Circuit Court of Lake County (the court that issued the tax deed order), naming the Lake County Treasurer (Holly Kim), as trustee, as defendant. (35 ILCS 200/21-305; see illinois §3.)
  • Indemnity Fund fee source: $20.00 per parcel sold at the annual tax sale (sub-3-million-county rate; 35 ILCS 200/21-295). The Lake County Treasurer is the trustee. https://il-lakecounty.civicplus.com/DocumentCenter/View/43060/2020-Tax-buyer-registration-packet
  • Indemnity Fund claim deadline: Within 10 years after the tax deed was issued (35 ILCS 200/21-305; see illinois §3).
  • Indemnity Fund recovery cap: Owner-occupied residential (≤4 units) up to $99,000; other property — fair cash value minus liens if no fault/negligence shown. (35 ILCS 200/21-305; see illinois §3.)
  • Claim form: No Lake County-specific indemnity claim form was found on official county pages retrieved. The indemnity claim is a circuit court petition (filed in the 19th Judicial Circuit). needs_verification: whether a standardized Lake County form exists or whether practitioners draft a bespoke petition citing 35 ILCS 200/21-305.
  • Mortgage foreclosure surplus (genuine surplus pool): When the Lake County Sheriff conducts a judicial foreclosure sale and the sale proceeds exceed the judgment debt and fees, a genuine surplus is held by the 19th Judicial Circuit Court under 735 ILCS 5/15-1512. Former owners and junior lienholders file a Petition for Turnover of Surplus Funds in the 19th Circuit. Available forms include: “Petition for Turnover of Surplus Funds,” “Notice of Petition for Turnover of Surplus Funds,” and “Order for Turnover of Surplus Funds,” all provided by the 19th Judicial Circuit Court.
  • Unclaimed-funds list: No dedicated tax-sale surplus list is published because no surplus exists under the historical model. General county uncashed checks (not tax-sale related) that remain unclaimed for 3 years escheat to the Illinois State Treasurer. — needs_verification: dedicated Lake County uncashed-check or unclaimed-funds publication page was not retrieved.
  • Post-HB4537 surplus mechanism: When HB4537 is signed and effective, a surplus-equity fund will be created for former owners. Lake County-specific implementation details, claim venue, and any new form are not yet available. needs_verification (pending enacted text; see illinois §3).

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Treasurer / Tax CollectorHolly Kim18 N County Street, Room 102, Waukegan, IL 60085847-377-2323https://il-lakecounty.civicplus.com/198/Treasurers-Office
County Clerk (tax redemption)Anthony Vega18 N County Street, Room 101, Waukegan, IL 60085847-377-2400; Redemption Dept.: 847-377-2404countyclerk.lakecountyil.gov
Recording Division (of County Clerk)(Division of County Clerk’s Office)18 N County Street, 6th Floor, Waukegan, IL 60085847-377-2575https://il-lakecounty.civicplus.com/4924/Recording-Division
Clerk of the Circuit CourtErin Cartwright Weinstein18 N County Street, Waukegan, IL 60085847-377-3380https://www.lakecountycircuitclerk.org/
Sheriff (judicial foreclosure sales)John D. Idleburg25 S Martin Luther King Jr Avenue, Waukegan, IL 60085847-377-4000 (general); Judicial Sales: 847-377-4401lakecountyil.gov/sheriff

C5. Local Procedure Notes

  • Treasurer-sells / Clerk-redeems split: Like most Illinois counties, the Treasurer/Collector runs the annual tax sale, while the County Clerk handles redemption computations and receives redemption payments. The Treasurer holds the Indemnity Fund as trustee. The 19th Judicial Circuit Court issues the annual judgment and order of sale, and later (on non-redemption) the tax deed order.
  • RAMS-2 with Joseph E. Meyer & Associates as auctioneer: Lake County uses the USB-drive RAMS-2 system — an unusual hybrid requiring physical presence while allowing pre-loaded bidding. The bid template is emailed by Joseph E. Meyer & Associates in the days before the sale. Illinois law mandates in-person attendance at the sale location (Assembly Room, 10th Floor, Administration Building). https://il-lakecounty.civicplus.com/200/Tax-Sales
  • Sub-3-million county: Lake County applies the $20/parcel indemnity fee schedule under 35 ILCS 200/21-295, not the Cook County$80+5% schedule. The same $104/parcel flat fee structure as other Illinois counties is used.
  • County as trustee buyer: If a parcel receives no competitive bids, the County of Lake as Trustee for taxing bodies bids 9% and holds the certificate. Those certificates are available for purchase from the Lake County Clerk’s office after the sale.
  • Sheriff handles judicial foreclosure sales via CivilView: The Lake County Sheriff’s Office (Judicial Sales unit) conducts mortgage foreclosure sales. Properties are listed and schedules posted at https://salesweb.civilview.com/Sales/SalesSearch?countyId=58. Sales run weekly (Mondays through September 2026 calendar shows June–September dates). Payment must be tendered within 48 hours after sale completion; bank certified cashier’s checks only. Contact: lcsojudicialsales@lakecountyil.gov or 847-377-4401. https://il-lakecounty.civicplus.com/2016/Foreclosure-Information
  • Recording Division is a division of the County Clerk: Unlike many Illinois counties where the Recorder of Deeds is an independent office, in Lake County the Recording Division operates as a division of the County Clerk’s Office under Anthony Vega. Documents are recorded on the 6th Floor of the same building as all other county offices at 18 N County Street.
  • eRecording available: The Recording Division offers eRecording services for electronic document submission. https://il-lakecounty.civicplus.com/4924/Recording-Division
  • 19th Circuit Court foreclosure resources: The court’s Center for Self-Representation maintains mortgage foreclosure resources including “After the Foreclosure Sale” guidance, a Mortgage Foreclosure Mediation Program, and a Help Desk (email: lawlibrary@lakecountyil.gov; phone: 847-377-2800; 18 N County Street, 8 a.m.–5 p.m. Mon–Fri). https://www.19thcircuitcourt.state.il.us/

C6. Records Access

C7. Meta

  • sources:

  • needs_verification:

    • TY2025 annual tax sale date and registration window: The TY2024 sale was November 13, 2025. The TY2025 sale dates (expected fall 2026) were not posted on the official website as of June 2, 2026. Reason: county had not yet published TY2025 sale details.
    • Delinquent list newspaper of record: The TY2024 tax sale packet references statutory publication of the delinquent list but does not name a specific newspaper of record for Lake County. Reason: the retrieved packet PDF does not identify the publication; contact Treasurer’s Office at 847-377-2323 to confirm.
    • Lake County-specific redemption fee itemization: The Clerk’s redemption pages confirm that statutory charges (sheriff service, publication fees, etc.) are added before redemption expires, but do not publish a Lake County-specific itemized fee schedule. Reason: fees follow the state formula but local costs vary; contact Redemption Dept. at 847-377-2404 for a current estimate.
    • Indemnity Fund claim form (Lake County-specific): No standardized Lake County indemnity claim form was found on any retrieved county page. The indemnity petition is a 19th Circuit Court filing; practitioners typically draft a bespoke petition citing 35 ILCS 200/21-305. Reason: no form linked from official Treasurer or Clerk pages.
    • GIS / parcel viewer dedicated URL: The open data portal (data-lakecountyil.opendata.arcgis.com) was confirmed, but the specific ArcGIS parcel viewer application URL was not retrieved. Reason: the portal content did not render with individual application links in the WebFetch response.
    • Post-HB4537 surplus-equity mechanism for Lake County: HB4537 (passed May 2026, awaiting governor’s signature) will create a surplus-equity fund for former owners. Lake County-specific implementation details, claim venue, and any new form are not yet available. Reason: bill not yet enacted/effective; see illinois §3.
    • County Clerk’s estimate-of-redemption portal URL: The county website references a dedicated “Estimate of Redemption” page for the Clerk’s office, but the specific URL was not successfully retrieved (404 on several paths). Contact Redemption Dept. at 847-377-2404 or navigate from countyclerk.lakecountyil.gov.
    • Sheriff foreclosure sale deposit/registration requirements: The CivilView and Foreclosure Information pages confirm 48-hour payment by certified cashier’s check and a “Third Party Bid Form,” but specific pre-sale registration requirements and deposit amounts were not published on the retrieved pages. Contact lcsojudicialsales@lakecountyil.gov or 847-377-4401.

  • cross_links: illinois, right-of-redemption, surplus-funds, third-party-recovery-rules, treasurer-sale, sheriff-sale, bell-v-pappas-2025, tyler-v-hennepin-county, due-process-notice, bankruptcy-automatic-stay

  • changelog:

    • 2026-06-02 — initial autoresearch population from Lake County Treasurer tax sale packet (TY2024 PDF: RAMS-2, Joseph E. Meyer & Associates, November 13 2025 date, Assembly Room 10th Floor, $500 deposit / full amount first-time,$104/parcel fee, 9% max bid, PA 102-363), Treasurer and Clerk office pages, Recording Division and deed search portal (PublicSearch.us), Circuit Court Clerk forms page (Petition for Turnover of Surplus Funds), Sheriff CivilView foreclosure listings, and 19th Circuit Court resources.

▸ For Investors / Operators — Lake County’s annual tax sale uses the RAMS-2 USB-drive system with Joseph E. Meyer & Associates; bids are pre-loaded onto a USB drive submitted in person on sale day (Assembly Room, 10th Floor, 18 N. County Street, Waukegan). Registration closes October 24 at 5 p.m.; returning buyers deposit $500, first-time buyers must deposit their full intended purchase amount. The per-parcel fee is$104 (including the $20 indemnity fund contribution). The Sheriff (John D. Idleburg) runs judicial mortgage-foreclosure sales weekly via CivilView (salesweb.civilview.com/Sales/SalesSearch?countyId=58), payment by certified cashier’s check within 48 hours. There is no tax-sale excess-proceeds pool under the historical Illinois model; the reform path (post-HB4537) is described on illinois §3.

▸ For Former Owners — On the tax-deed side, the historical remedy is the Indemnity Fund — a circuit court petition in the 19th Judicial Circuit Court of Lake County (18 N. County Street, Waukegan; Clerk Erin Cartwright Weinstein; 847-377-3380), naming Lake County Treasurer Holly Kim as trustee, with a 10-year filing deadline (35 ILCS 200/21-305). Recovery is capped at $99,000 for owner-occupied residential property. The mechanism is constitutionally challenged; a post-HB4537 surplus-equity fund is pending. For mortgage-foreclosure surplus, the 19th Circuit Court publishes forms for a “Petition for Turnover of Surplus Funds”; the Clerk’s office (847-377-3380) is the filing venue.

Disclaimer: This page is legal information, not legal advice. Tax-foreclosure law and county procedure change frequently. Verify every fact against the cited official sources and consult a licensed Illinois attorney before acting. Last verified: 2026-06-02.

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