Madison 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 Madison County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

State-level flux warning. Illinois’s tax-sale system is in active constitutional/legislative reform (bell-v-pappas-2025; HB4537, passed May 2026, awaiting signature). The historical “no traditional surplus pool” model described here on the tax side may change once HB4537’s surplus-equity fund is enacted. See illinois §3/§11b.

C0. Identity

• County seat: Edwardsville, IL
• Population: ~265,972
• FIPS: 17119
• Recording unit: county
• Parent legal framework: illinois
• Judicial circuit: Third Judicial Circuit of Illinois (composed of Madison and Bond counties). (Source: illinoiscourts.gov courts directory, retrieved 2026-06-02)

C1. Local Tax Sale

• Conducts own sale? Yes — the Madison County Treasurer/Collector holds the Annual Real Estate Tax Sale. The sale is administered by the county’s delinquent-tax agent, Joseph E. Meyer & Associates, using the R.A.M.S. 2 (Randomized Auction Management System). (Source: madisoncountyil.gov/treasurer/tax_buyer.php, retrieved 2026-06-02)

• Platform / vendor: R.A.M.S. 2 conducted by Joseph E. Meyer & Associates (the county’s Delinquent Tax Agent; agent for County Boards in 96 of 102 Illinois counties). The annual sale itself is held in person in the Madison County Board Room. RAMS-2 is a randomized-bid system (not bid-down by open outcry — the system randomizes which low-penalty bidder wins). (Source: madisoncountyil.gov/treasurer/tax_buyer.php; jem-a.com/collections.html, retrieved 2026-06-02)

• Calendar: Annual, mid-February. The 2026 Annual Tax Sale is February 17, 2026 at 10:00 a.m. in the Madison County Board Room (Suite 203), 157 N. Main St., Edwardsville, IL 62025. Tax Buyer Lists become available January 26, 2026. (Source: madisoncountyil.gov/treasurer/tax_buyer.php, retrieved 2026-06-02)

• Registration deadline: 4:30 p.m. on January 30, 2026 for the February 17, 2026 sale. Buyers must submit the Madison County Tax Buyer Registration Form plus a W-9. (Source: madisoncountyil.gov/treasurer/tax_buyer.php, retrieved 2026-06-02)

• Registration deposit: $500.00, payable to “Madison County Treasurer.” Applied to purchases at the sale or refunded if the buyer attends and makes no purchase; forfeited if the registered buyer does not attend. (Source: madisoncountyil.gov/treasurer/tax_buyer.php, retrieved 2026-06-02)

• Substitute bidder: A registered buyer must notify the Treasurer’s Office (by mail, fax, or email) of the name of any substitute bidder no later than February 6, 2026 for the 2026 sale. (Source: madisoncountyil.gov/treasurer/tax_buyer.php, retrieved 2026-06-02)

• Bidding method: Bid-down-the-penalty per Illinois statute (35 ILCS 200/21-215; max 9% penalty per period per the currently-retrieved statute — see illinois needs_verification re: 9% vs. historical 18%), administered through RAMS-2’s randomized low-penalty selection.

• Per-parcel fees added at sale: Illinois statute sets the framework — a $20.00 indemnity fee per item in counties under 3 million (35 ILCS 200/21-295) and an automation fee up to$10.00 per parcel (35 ILCS 200/21-245), plus statutory clerk and interest fees. Madison County’s exact per-parcel fee schedule was not stated on the retrieved Treasurer pages — needs_verification against the county Tax Buyer Registration packet.

• Subsequent taxes (“subs”): Certificate holders may pay subsequently-accruing delinquent taxes and add them to the redemption amount with a 12% penalty (per 35 ILCS 200/21-355; the County Clerk confirms a 12% interest penalty applies to amounts added by a tax buyer). Exact local sub-posting procedure — needs_verification. (Source: madisoncountyil.gov county clerk tax & real estate page, retrieved 2026-06-02)

• Delinquent list location: After the spring installment due date the Treasurer certifies delinquent parcels; Tax Buyer Lists are released ~January 26, 2026. A delinquent tax file is available to institutions for a fee. Parcel-level delinquency is searchable via the property tax portal at madisonil.devnetwedge.com. (Source: madisoncountyil.gov/treasurer/tax_buyer.php; madisonil.devnetwedge.com, retrieved 2026-06-02)

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

• Where to redeem: With the Madison County Clerk (Clerk & Recorder), Real Estate & Tax Division, 157 N. Main St., Suite 109, Edwardsville, IL 62025 (mailing: P.O. Box 218, Edwardsville, IL 62025). The Treasurer holds the sale, but redemption is handled by the County Clerk. (Source: madisoncountyil.gov county clerk tax & real estate page, retrieved 2026-06-02)

• How to initiate: Request an Estimate of Redemption from the Clerk by providing the parcel number; the Clerk sends the redemption amount the same day by email, fax, or mail. (Source: madisoncountyil.gov county clerk tax & real estate page, retrieved 2026-06-02)

• Payment methods: “Redemption can only be made by means of cash, certified funds or money order made payable to the Madison County Clerk.” Personal checks are not accepted. (Source: madisoncountyil.gov county clerk tax & real estate page, retrieved 2026-06-02)

• Redemption period (local statement of state law): “You have a period of 2 to 3 years to redeem your taxes before losing your property.” Approximately 6 months before expiration, the tax buyer may begin deed (take-notice) proceedings and those costs are added to the redemption amount. (Source: madisoncountyil.gov county clerk tax & real estate page, retrieved 2026-06-02; tracks 35 ILCS 200/21-350, 22-10 — see illinois §2)

• Local fees: Statutory per-period penalty multipliers (35 ILCS 200/21-355) plus County Clerk redemption/recording fees and certified-mail / court costs for any take-notice filings. Exact local clerk redemption fee — needs_verification.

• Redemption contact:

  • Office: Madison County Clerk, Real Estate & Tax Division
  • Phone: 618-692-6290 · Fax: 618-692-8903
  • Email: realestateandtax@co.madison.il.us
  • Hours: 8:30 a.m.–4:30 p.m., Mon–Fri
  • URL: madisoncountyil.gov/departments/county_clerk/tax_and_real_estate/index.php

• Deviations from state default: None identified; the local process tracks the Illinois statutory defaults (certificate of purchase → 2–3 year redemption → take-notice → circuit-court tax deed). See illinois §2/§5.

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

Tax Sale (lien-certificate side) — Indemnity Fund (no traditional surplus pool):

As on the parent page, an Illinois tax sale generates no traditional surplus pool: the tax buyer pays only the delinquent taxes and, on non-redemption, petitions the circuit court for a deed to the entire parcel. The former owner’s statutory remedy is the Indemnity Fund (35 ILCS 200/21-305). See illinois §3.

• Indemnity claim venue: Petition in the Circuit Court of the Third Judicial Circuit, Madison County (Madison County Courthouse, 155 N. Main St., Edwardsville, IL 62025), naming the Madison County Treasurer as trustee of the fund, within 10 years of the tax deed (35 ILCS 200/21-305). No dedicated county-issued indemnity form was located — filing is by circuit-court petition; the Circuit Clerk (618-692-6240) handles intake. (Framework: illinois §3; venue inferred from Third Circuit / Madison County seat — local indemnity-fund procedure needs_verification.)

• Trustee / surplus-property program (unsold parcels): Parcels not purchased by tax buyers go to the county’s Delinquent Tax Agent / Trustee, Joseph E. Meyer & Associates, which after the redemption period obtains tax deeds for the county and resells the properties by sealed-bid auction (Madison County has held these in December annually — Dec. 2023/2024/2025 result PDFs published). The 2026 scheduled trustee sale lists a $820.00 minimum bid; unsold parcels are then available at minimum bid + costs for 90 days after the auction. Online bids via iltaxsalebids.com; catalog ~30 days before sale. Trustee contact: (800) 248-2850 / (618) 656-5744 · iltaxsale.com. The county also offers assignable tax-lien certificates ($25 per list). (Source: iltaxsale.com Madison County page; jem-a.com/collections.html, retrieved 2026-06-02)

Mortgage Foreclosure Surplus (genuine surplus pool):

Where a judicial foreclosure (sheriff’s) sale yields proceeds exceeding the debt and costs, the excess is a surplus held by the court. The former owner (or junior lienholder) files a Petition to Turnover Surplus Funds in the original foreclosure case with the Madison County Circuit Clerk (Third Judicial Circuit). Unclaimed surplus ultimately forfeits to the State. (735 ILCS 5/15-1512; Illinois Legal Aid Online “Collecting a surplus after a foreclosure sale,” retrieved 2026-06-02)

• Surplus filing venue: Madison County Circuit Clerk, Madison County Courthouse, 155 N. Main St., Edwardsville, IL 62025; phone 618-692-6240. Forms and instructions: madisoncountyil.gov/departments/circuit_clerk/Forms_Instructions.php. (Source: madisoncountyil.gov circuit clerk pages, retrieved 2026-06-02)
• Surplus claim form: Petition to Turnover Surplus Funds (Illinois mortgage- foreclosure standard form / Supreme Court Rule 113 practice); filed in the foreclosure case. Local Madison County form number — needs_verification.
• Unclaimed list published: No dedicated county unclaimed-surplus or unclaimed-indemnity list was located. needs_verification.

▸ For Investors / Operators — Madison runs an in-person RAMS-2 annual sale (Feb. 17, 2026) via trustee Joseph E. Meyer & Associates, then routes unsold parcels into Meyer’s sealed-bid trustee resale (iltaxsalebids.com, ~$820 min bid, 90-day over-the-counter window) — two distinct acquisition channels. The venue you will work for title and redemption is the Third Judicial Circuit (Madison County) circuit court; see illinois §5b for this state’s court-issued “merchantable title” / quiet-title path and §7b for surviving liens (senior mortgages, IRS §7425, condo assessment priority under 765 ILCS 605/9(g)).

▸ For Former Owners — On the tax side, Illinois historically generated no surplus pool; the remedy is the Indemnity Fund — a petition in the Madison County circuit court naming the County Treasurer as trustee, filed within 10 years of the tax deed (35 ILCS 200/21-305). On the mortgage-foreclosure side, a genuine surplus may exist: file a Petition to Turnover Surplus Funds with the Madison County Circuit Clerk (155 N. Main St., Edwardsville; 618-692-6240) in your foreclosure case. The redemption section (C2) covers paying the County Clerk to keep the property before the deed issues.

C4. Offices & Contacts

• Treasurer email: madcotreas@madisoncountyil.gov · Fax: 618-692-7020
• Clerk Real Estate & Tax email: realestateandtax@co.madison.il.us
• Recorder emails: recorder@madisoncountyil.gov · recordercopies@madisoncountyil.gov
• Note on Treasurer name: The official Treasurer page lists Michael Babcock; some secondary/older sources name Chris Slusser. Babcock used here from the official page (retrieved 2026-06-02).

C5. Local Procedure Notes

• Trustee resale channel (Joseph E. Meyer & Associates): Madison County’s delinquent-tax agent operates the post-sale trustee program — parcels unsold at the annual sale are deeded to the county and resold by sealed bid (held in December), with a 90-day over-the-counter window at minimum bid + costs, and an assignable tax-lien-certificate program ($25/list). This is the main vehicle for acquiring county-held delinquent parcels in Madison County. (Source: iltaxsale.com Madison County, retrieved 2026-06-02)

• RAMS-2 randomized bidding: Unlike open-outcry bid-down, RAMS-2 randomizes the winner among the lowest-penalty bids — registration and the up-front $500 deposit are prerequisites, and substitute bidders must be declared in advance (by Feb. 6, 2026 for the 2026 sale).

• Sheriff foreclosure sales — online via Roup: Mortgage-foreclosure sheriff’s sales are conducted online via the Roup platform at madisoncountysheriff-il.roup.com (account sign-up required; payment made in person at the Sheriff’s Office). The Madison County Sheriff’s Sale is held about once per month. This is separate from the Treasurer’s tax sale. (Source: madisoncountyil.gov/departments/sheriff/sheriff_sales.php, retrieved 2026-06-02)

• Single-bidder rule: Madison County’s population (~265,972) is below the 275,000 threshold that triggers a mandatory single-bidder rule under 35 ILCS 200/21-205, so the mandatory rule may not apply; whether the county adopts it voluntarily was not stated on retrieved pages — needs_verification. (See illinois §11b.)

• Two distinct “Madison County” confusion risk: Madison County, Indiana (Anderson) and Madison County, Kentucky (Richmond/Berea) operate separate sheriff/clerk tax processes; the procedures above are confirmed against the Illinois county’s own madisoncountyil.gov / co.madison.il.us pages.

C6. Records Access

• Parcel / property tax search portal: Madison County Property Tax Inquiry — search by 15–18-digit parcel number, owner last name, or site address; also mobile-home and sales-history search.

• Assessment records: Madison County Assessment / CCAO (assessor tax records database).

• Recorder / deed search: madisoncountyil.gov/departments/recorder/land_records_search.php — Land Records Direct search; Fidlar Laredo (subscription) and Tapestry (pay-per-use) platforms for online deed/mortgage records.

• GIS / parcel viewer: Madison County GIS Viewer (ArcGIS public web app; CCAO parcel viewer config available).

• Tax payment portal: Online payment via the Treasurer’s portal at madisonil.devnetwedge.com (“Pay Taxes”). (Source: madisonil.devnetwedge.com, retrieved 2026-06-02)

• Trustee / surplus parcel listings: iltaxsale.com (Madison County page) and bidding at iltaxsalebids.com.

• Sheriff sale listings: madisoncountysheriff-il.roup.com.

C8. Title & Quiet Title → framework: illinois §5b

• Title type: tax lien certificate (“certificate of purchase”) maturing to a tax deed by circuit-court order (Illinois is a hybrid certificate→deed state). See illinois §0/§7.

• Quiet title action: Not strictly required to convey title — the tax deed conveys “merchantable title” by operation of the court’s order (35 ILCS 200/22-40) — but practically required for title insurance in virtually all cases. Illinois tax deeds are excluded from the Marketable Title Act, so insurers commonly require a quiet-title action or seasoning. (See illinois §5b.)

• Court: Circuit Court of the Third Judicial Circuit, Madison County (Chancery) — venue is mandatory in the situs county. The same court issues the tax-deed order and would hear a quiet-title action (735 ILCS 5/ Code of Civil Procedure).

• Typical timeline: Uncontested Illinois quiet-title actions commonly run ~2–4 months (add 6–8 weeks for service by publication); contested actions 6 months to 1+ year. (Statewide benchmark from illinois §5b; Madison County-specific timeline — needs_verification.)

• Typical cost range: Roughly $2,000–$5,000 out-of-pocket (attorney + filing) for an uncontested action statewide; Madison County circuit-court civil filing fees per the Third Circuit “Feebook” (Updated 12-2-25) — exact figure needs_verification. (See illinois §5b.)

• Title insurers active locally: Attorneys’ Title Guaranty Fund (ATG — Illinois’s dominant bar-based insurer), Chicago Title, First American, Fidelity/Old Republic write in Illinois generally; no Madison County-specific insurer bulletin was retrieved. needs_verification.

C9. Purchaser Obligations During Redemption → framework: illinois §10b

• Subsequent-tax payment office: Pay subsequent (“sub”) taxes through the Madison County Treasurer/Collector (157 N. Main St., Suite 125; 618-692-6260), with the buyer responsible for posting subs so they are added to the redemption amount (12% annual penalty, 35 ILCS 200/21-355). Exact local sub-posting workflow — needs_verification.

• Notice-to-owner procedure: The certificate holder must deliver the statutory take-notice filings — the early §22-5 notice to the County Clerk (within ~4½ months of sale) and the pre-expiration §22-10 notice to the Circuit Clerk (not more than 6 nor less than 3 months before redemption expires). The Madison County Clerk’s own redemption page confirms deed proceedings (and added costs) begin ~6 months before expiration. (35 ILCS 200/22-5, 22-10; madisoncountyil.gov county clerk page, retrieved 2026-06-02)

• Redemption-payment office (where owner redeems): Madison County Clerk, Real Estate & Tax Division (Suite 109; 618-692-6290) — cash, certified funds, or money order payable to the Madison County Clerk. (Source: madisoncountyil.gov county clerk page, retrieved 2026-06-02)

• Occupancy/access during redemption: The owner retains title and possession until the circuit court orders issuance of the tax deed (35 ILCS 200/22-40); the certificate holder has no possessory right during redemption. No Madison County-specific deviation identified. (See illinois §10b.)

C10. Local Restrictions → framework: illinois §11b

• Right of first refusal (ROFR) active locally? No county/municipal/land-bank ROFR at the tax-sale stage was identified in retrieved sources; Illinois grants no general statutory ROFR (see illinois §11b). needs_verification.

• Land bank: No dedicated Madison County land bank authority was located in retrieved sources. Illinois land banks operate by intergovernmental agreement (e.g., Central Illinois Land Bank Authority elsewhere in the state); Madison County’s county-held delinquent inventory is instead handled through the Joseph E. Meyer & Associates trustee program (C3/C5) rather than a land bank. needs_verification (confirm no regional land bank covers Madison County).

• Entity / insider notes: Entities (LLCs, corporations, trusts) may register and bid per 35 ILCS 200/21-205/21-210. Madison County (~265,972 pop.) is below the 275,000 single-bidder-rule threshold (35 ILCS 200/21-205), so the mandatory single-bidder/affidavit regime may not apply; voluntary adoption was not confirmed on retrieved county pages. needs_verification. (See illinois §11b.)

C7. Meta

sources:

• {type: official_county, url: “https://www.madisoncountyil.gov/treasurer/tax_buyer.php”, retrieved: “2026-06-02”}
• {type: official_county, url: “https://www.madisoncountyil.gov/treasurer/”, retrieved: “2026-06-02”}
• {type: official_county, url: “https://www.madisoncountyil.gov/departments/county_clerk/tax_and_real_estate/index.php”, retrieved: “2026-06-02”}
• {type: official_county, url: “https://www.madisoncountyil.gov/departments/county_clerk/index.php”, retrieved: “2026-06-02”}
• {type: official_county, url: “https://www.madisoncountyil.gov/departments/recorder/index.php”, retrieved: “2026-06-02”}
• {type: official_county, url: “https://www.madisoncountyil.gov/departments/recorder/land_records_search.php”, retrieved: “2026-06-02”}
• {type: official_county, url: “https://www.madisoncountyil.gov/departments/circuit_clerk/index.php”, retrieved: “2026-06-02”}
• {type: official_county, url: “https://www.madisoncountyil.gov/departments/circuit_clerk/Forms_Instructions.php”, retrieved: “2026-06-02”, note: “form/feebook landing; surplus turnover form referenced”}
• {type: official_county, url: “https://www.madisoncountyil.gov/departments/sheriff/sheriff_sales.php”, retrieved: “2026-06-02”}
• {type: official_county, url: “https://www.madisoncountyil.gov/news_detail_T3_R382.php”, retrieved: “2026-06-02”, note: “Surplus Real Estate & Mobile Homes sealed-bid auction notice”}
• {type: official_portal, url: “https://madisonil.devnetwedge.com/”, retrieved: “2026-06-02”, note: “property tax inquiry + pay taxes”}
• {type: official_portal, url: “http://reweb1.co.madison.il.us/”, retrieved: “2026-06-02”, note: “assessment/CCAO records”}
• {type: official_portal, url: “https://gis.co.madison.il.us/webappspublic/madison%20county%20gis%20viewer/index.html”, retrieved: “2026-06-02”, note: “GIS parcel viewer”}
• {type: official_sheriff, url: “https://madisoncountysheriff-il.roup.com”, retrieved: “2026-06-02”, note: “Roup online sheriff sale platform”}
• {type: trustee, url: “https://iltaxsale.com/new/index.php/county/Madison/MAD”, retrieved: “2026-06-02”, note: “Joseph E. Meyer trustee program, sealed-bid resale, $820 min bid, 90-day OTC, assignable certificates”}
• {type: trustee, url: “https://jem-a.com/collections.html”, retrieved: “2026-06-02”, note: “Joseph E. Meyer & Associates delinquent tax agent / trustee role, 96 of 102 counties”}
• {type: official_state, url: “https://www.illinoiscourts.gov/courts-directory/260/Madison-County-Third-Judicial-Circuit-Court/court/”, retrieved: “2026-06-02”, note: “Third Judicial Circuit = Madison + Bond”}
• {type: secondary, url: “https://www.illinoislegalaid.org/legal-information/collecting-surplus-after-foreclosure-sale”, retrieved: “2026-06-02”, note: “mortgage surplus turnover petition procedure (735 ILCS 5/15-1512)”}
• {type: secondary, url: “https://hometaxsale.com/auction/il/madison”, retrieved: “2026-06-02”, note: “$500 deposit corroboration”}
• {type: state_statute, url: “https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=003502000K21-305”, retrieved: “2026-06-01”, note: “indemnity fund 10-yr, treasurer trustee; verified on parent illinois.md”}
• {type: state_statute, url: “https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=003502000K21-355”, retrieved: “2026-06-01”, note: “redemption amount, 12% subs; verified on parent illinois.md”}

needs_verification:

• Per-parcel sale fees (indemnity $20 / automation ≤$10 / interest / clerk fees): the statutory framework applies but Madison County’s exact published fee schedule was not on the retrieved Treasurer pages; confirm against the Tax Buyer Registration packet.
• Local County Clerk redemption fee amount and exact sub-posting workflow.
• Circuit Clerk name for the Third Judicial Circuit (Madison County) — not on the retrieved page.
• Sheriff name — not stated on retrieved sheriff-sales page.
• Treasurer name discrepancy — official page says Michael Babcock; some sources say Chris Slusser. Confirm current officeholder.
• Madison County-specific indemnity-fund claim form / circuit-court filing instructions — none located; petition procedure inferred from 35 ILCS 200/21-305.
• Mortgage surplus local form number (Petition to Turnover Surplus Funds as adopted by the Third Circuit) and exact filing fee per the 12-2-25 Feebook.
• Quiet-title timeline/cost specific to Madison County and the local civil filing fee.
• Title insurers writing tax-deed coverage specifically in Madison County — no local bulletin retrieved.
• Single-bidder rule voluntary adoption in a sub-275k county — not confirmed.
• Land bank / ROFR — confirm no regional land bank covers Madison County and no local ROFR at the sale stage.
• Scavenger sale local practice (35 ILCS 200/21-260) — not separately confirmed beyond the Meyer trustee resale channel.

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

changelog:

• 2026-06-02 — Initial autoresearch population from madisoncountyil.gov (Treasurer tax_buyer, county clerk Real Estate & Tax, recorder, circuit clerk, sheriff sales, surplus auction notice), madisonil.devnetwedge.com, co.madison.il.us assessment/GIS portals, Roup sheriff platform, Joseph E. Meyer / iltaxsale.com trustee program, illinoiscourts.gov (Third Judicial Circuit), Illinois Legal Aid Online (foreclosure surplus), and parent illinois statutory framework.

Disclaimer: This page is legal information, not legal advice. Tax-foreclosure law changes frequently — Illinois’s tax-sale system is in active constitutional reform (see illinois; bell-v-pappas-2025; HB4537). Verify every fact against the cited primary sources and consult a licensed Illinois attorney before acting. Last verified: 2026-06-02.