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McHenry County, IL

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McHenry 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 McHenry 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). McHenry County is a sub-3-million county so the Cook County $80+5$20/parcel indemnity-fee schedule applies (35 ILCS 200/21-295). A January 2026 analysis by the Pacific Legal Foundation estimated that McHenry County’s former homeowners collectively lost approximately $13 million in surplus equity through the tax-sale system between 2014 and 2021, creating potential county liability under tyler-v-hennepin-county. HB4537’s post-reform surplus mechanism will affect McHenry County when effective — see illinois §3.

C0. Identity

  • County seat: Woodstock, Illinois
  • Population: ~310,213 (2020 census); FIPS 17111
  • Recording unit: county
  • Parent legal framework: illinois

C1. Local Tax Sale

  • Conducts own sale? Yes — the McHenry County Treasurer (Donna Kurtz), as ex officio county collector, conducts both the annual tax lien auction (for current-year delinquencies) and a separate sealed-bid auction for properties on which tax deeds have been obtained (scavenger/unsold parcels). See treasurer-sale.
  • Platform / vendor: ILTaxSale.com / iltaxsalebids.com, operated by Joseph E. Meyer & Associates (1-800-248-2850 or 618-656-5744). The county uses this vendor’s sealed-bid system for both the annual tax lien sale and the scavenger/unsold real estate auction. Bids may be submitted:
  • Annual tax lien auction (primary sale):
    • Most recent date: November 14, 2025 (McHenry County Administration Building)
    • Next known date: Annually in the fall; the next cycle is expected in autumn 2026. needs_verification: confirm the exact 2026 annual tax sale date on the Treasurer’s website.
    • Bidding method: Bid-down-the-penalty per illinois §1 (35 ILCS 200/21-215); maximum bid 9% per 6-month penalty period; lowest bid wins. If no private buyer bids, the McHenry County Trustee becomes the default tax buyer at 9%.
    • Registration requirements:
      1. Tax Sale Registration Form (obtainable from the Treasurer’s Office or website)
      2. Signed W-9
      3. $500.00 deposit per registration
      4. $200.00 fee for the tax sale list
      5. Single-bidder affidavit (McHenry County has 310,213 inhabitants — above the 275,000-person threshold in 35 ILCS 200/21-205 — so the single-bidder rule applies; one buyer per registration; no related entities may submit competing bids)
    • Registration deadline (2025 cycle): October 29, 2025 (close of business).
    • Delinquent list: The tax sale list (preliminary list) is emailed to registered buyers approximately two weeks before sale day; the final list is emailed the evening before the sale. A list fee of $200.00 applies. https://www.mchenrycountyil.gov/departments/treasurer/your-property-taxes/tax-sale
    • Certificate issuance: Certificates of purchase are issued in the registered name of the successful bidder only.
  • Sealed-bid real estate auction (scavenger/unsold track):

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

  • Where to redeem locally: The McHenry County Clerk’s Office — Tax Redemption Division, which administers redemption payments on behalf of certificate holders.
  • Redemption periods: Per illinois §2 (35 ILCS 200/21-350):
    • General rule: 2½ years from the date of sale.
    • 1 year for vacant non-farm, commercial/industrial, and 7+ residential unit properties.
    • Extendable by the certificate holder to a maximum of 3 years (35 ILCS 200/21-385).
  • Take-notice filing: The certificate holder delivers a §22-5 take-notice to the county clerk within 4 months and 15 days of sale (the Clerk’s office mails to the taxpayer of record); and then a §22-10 take-notice to the Circuit Court Clerk 3–6 months before redemption expires. Payment receipts for sub-tax payments must be brought to the County Clerk’s Office for posting. (35 ILCS 200/22-5, 22-10; hometaxsale.com retrieval confirmed 2026-06-02)
  • Subsequent taxes (“subs”): The certificate holder may pay subsequently accruing delinquent taxes through the Treasurer’s Office; amounts are added to the redemption total at 12% per year or portion thereof (35 ILCS 200/21-355). Receipts must be posted at the County Clerk’s Office.
  • Local fees / deviations from state default: Redemption amount follows the state formula per illinois §2 (certificate amount + penalty multiplier + 12% on sub-taxes + statutory fees). needs_verification: McHenry County-specific itemized fee schedule (clerk processing fee, sheriff service fees, publication fees rolled into the redemption total); contact County Clerk at (815) 334-4242 or TaxRedemption@mchenrycountyil.gov.

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

Tax Sale Side (Indemnity Fund — no traditional surplus pool)

  • 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, not the property value. On non-redemption the buyer obtains a tax deed and captures any equity exceeding the taxes. The former owner’s only current remedy is the Indemnity Fund (35 ILCS 200/21-305), which the Pacific Legal Foundation estimates was underfunded relative to the $13 million in equity lost by McHenry County homeowners between 2014 and 2021. This model is constitutionally challenged under bell-v-pappas-2025 and tyler-v-hennepin-county. https://www.mchenrycountyblog.com/2026/01/13/the-property-tax-sale-problem-that-could-cost-mchenry-county-taxpayers-13-million/
  • Indemnity Fund — claim filing venue: A petition must be filed in the 22nd Judicial Circuit Court of McHenry County (the court that issued the tax deed order), naming the McHenry County Treasurer, as trustee, as respondent. (35 ILCS 200/21-305; see illinois §3.)
    • Circuit Court Clerk (22nd Judicial Circuit)
    • Address: 2200 N. Seminary Ave., Rooms 136 & 353, Woodstock, IL 60098
    • Phone: (815) 334-4190
    • Hours: Mon–Fri, 8:00 a.m.–4:30 p.m. https://www.mchenrycircuitclerk.org/
  • 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 McHenry County Treasurer is the trustee of the Indemnity Fund.
  • 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 mortgages/liens, if no fault/negligence. (35 ILCS 200/21-305; see illinois §3.)
  • Indemnity Fund claim form: needs_verification — no McHenry County-specific indemnity claim form was found on the retrieved official pages. The claim is a 22nd Judicial Circuit petition citing 35 ILCS 200/21-305; practitioners typically draft a bespoke petition. Contact Circuit Court Clerk at (815) 334-4190.
  • Unclaimed indemnity / surplus list: needs_verification — no McHenry County unclaimed-indemnity list was found on the retrieved official pages.

Mortgage Foreclosure Surplus (genuine surplus pool)

  • Genuine surplus exists when the McHenry County Sheriff conducts a judicial foreclosure sale and proceeds exceed the judgment debt and fees. This surplus is held by the 22nd Judicial Circuit Court under 735 ILCS 5/15-1512. Former owners and junior lienholders petition the circuit court for distribution.
  • Surplus filing venue: McHenry County Circuit Court — Civil/Chancery Division
    • Circuit Court Clerk (22nd Judicial Circuit)
    • Address: 2200 N. Seminary Ave., Rooms 136 & 353, Woodstock, IL 60098
    • Phone (Civil/Probate): (815) 334-4310 https://www.mchenrycircuitclerk.org/
  • Surplus claim form: The Illinois Supreme Court Commission on Access to Justice publishes standardized statewide forms; a “Petition to Turnover Surplus Funds” is filed with the circuit clerk. Claimants must wait approximately 30 days after the final foreclosure order before filing and must typically appear in person with photo ID to collect the disbursement. https://www.illinoislegalaid.org/legal-information/collecting-surplus-after-foreclosure-sale
  • Unclaimed mortgage foreclosure surplus: needs_verification — no McHenry County Sheriff’s Office chancery-surplus list was found on the retrieved official pages. Contact the McHenry County Sheriff’s Civil Process Division at (815) 338-2144 for information about any outstanding foreclosure surplus funds. https://www.mchenrysheriff.org/community/civil-process/
  • Post-HB4537 surplus-equity mechanism: When HB4537 is signed and effective, a surplus-equity fund will be created for former owners of parcels lost to tax deeds. McHenry County-specific implementation details — needs_verification (bill not yet enacted; see illinois §3).

▸ For Investors / Operators — McHenry County runs a two-track system: a fall annual tax lien auction on ILTaxSale.com/iltaxsalebids.com (registration $500 deposit +$200 list fee; single-bidder affidavit required; 9%-to-0% bid-down penalty) and a September sealed-bid real estate auction (minimum $814) for parcels where the County Trustee holds tax deeds. On the tax-lien track there is no cash overbid and thus no traditional surplus — the buyer captures any equity on non-redemption, subject to the Indemnity Fund's$99,000 cap and the constitutional reform risk flagged by bell-v-pappas-2025 and HB4537. On the mortgage-foreclosure sheriff-sale track a genuine surplus pool exists, held by the 22nd Judicial Circuit Court; map the surviving-lien landscape via illinois §7b before bidding.

▸ For Former Owners — The tax-lien auction generates no excess-proceeds fund; your primary remedy on the tax-deed track is the Indemnity Fund — file a petition in the 22nd Judicial Circuit Court (2200 N. Seminary Ave., Rooms 136 & 353, Woodstock; (815) 334-4190) within 10 years of the tax deed’s issuance, citing 35 ILCS 200/21-305. If your property was lost through a mortgage foreclosure sheriff’s sale that produced a surplus, file a “Petition to Turnover Surplus Funds” with the same Circuit Court Clerk (Civil/Probate line: (815) 334-4310). HB4537, if enacted, will add a surplus-equity mechanism for tax-deed situations — verify current law at the Treasurer’s office before filing.

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Treasurer / Tax CollectorDonna Kurtz2200 N. Seminary Ave., Woodstock, IL 60098 (drive-up/walk-in: 2100 N. Seminary Ave.)(815) 334-4260https://www.mchenrycountyil.gov/departments/treasurer
County Clerk (tax redemption)Joseph J. Tirio667 Ware Rd, Room 107, Woodstock, IL 60098(815) 334-4242https://www.mchenrycountyil.gov/departments/county-clerk/taxes/tax-redemption
Circuit Court Clerk (22nd Judicial Circuit)(22nd Circuit)2200 N. Seminary Ave., Rooms 136 & 353, Woodstock, IL 60098(815) 334-4190https://www.mchenrycircuitclerk.org/
Recorder of Deeds (under County Clerk)Joseph J. Tirio667 Ware Rd, Room 109, Woodstock, IL 60098(815) 334-4110https://www.mchenrycountyil.gov/departments/county-recorder
Sheriff (judicial foreclosure sales)Robb Tadelman2200 N. Seminary Ave., Woodstock, IL 60098(815) 338-2144https://www.mchenrysheriff.org/

Note: In McHenry County the County Clerk and Recorder functions are combined under County Clerk Joseph J. Tirio — the Clerk’s office handles both vital records / tax redemption (Room 107) and recorded land records (Room 109), operating from the 667 Ware Road Administration Building (mailing: 2200 N. Seminary Ave.).

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 22nd Judicial Circuit Court issues the annual judgment and order of sale, and later (on non-redemption) issues the tax deed order.
  • Single-bidder rule applies: McHenry County (population 310,213) exceeds the 275,000-person threshold in 35 ILCS 200/21-205. All registered tax buyers must submit a single-bidder affidavit attesting that no related entities will submit competing bids at the same sale. One buyer per registration only. (Source: hometaxsale.com retrieval, retrieved 2026-06-02, citing 2025 registration materials from the McHenry County Treasurer’s Office.)
  • Default buyer — McHenry County Trustee: If no private buyer bids on a parcel, the McHenry County Trustee automatically becomes the tax buyer at the maximum 9% penalty rate. This is the mechanism that generates the county’s inventory of “unsold” parcels offered at the separate sealed-bid auction. (Source: hometaxsale.com retrieval, retrieved 2026-06-02.)
  • Two-track sale system: McHenry County runs two distinct tracks: (1) the annual tax lien auction each fall (typically November), at which private buyers and the county trustee bid for the current delinquency year; and (2) a separate sealed-bid real estate auction (typically September) at which the county disposes of properties on which it (as county trustee) holds tax deeds — the “scavenger” track managed through iltaxsale.com.
  • Sub-3-million county: McHenry County applies the $20/parcel indemnity fee schedule under 35 ILCS 200/21-295 — not the Cook County$80+5% schedule.
  • Tyler/HB4537 exposure: The Pacific Legal Foundation estimated McHenry County homeowners lost approximately $13 million in surplus equity to private tax buyers between 2014 and 2021. The county faces potential constitutional liability absent the HB4537 remedy. Treasurer Donna Kurtz has stated she is addressing the problem, but specific mitigation steps were not confirmed in retrieved official sources. https://www.mchenrycountyblog.com/2026/01/13/the-property-tax-sale-problem-that-could-cost-mchenry-county-taxpayers-13-million/
  • Take-notice form: The McHenry County Circuit Clerk publishes a Take Notice form PDF (35 ILCS 200/22-5 / 22-10 compliant) at https://www.mchenrycircuitclerk.org/wp-content/uploads/2023/06/Take-Notice.pdf. The binary PDF was retrieved but could not be fully parsed; contact Circuit Clerk at (815) 334-4190 to confirm the current form.
  • 22nd Judicial Circuit: McHenry County is served by the 22nd Judicial Circuit Court (Michael J. Sullivan Judicial Center), which handles all tax-deed petitions, quiet title actions, and mortgage foreclosure proceedings. The Civil Division includes chancery, law, probate, and small claims matters; civil matters reach the Civil/Probate phone line at (815) 334-4310. https://www.22ndcircuitil.gov/ https://www.illinoiscourts.gov/courts-directory/102/McHenry-County-Courthouse/court/

C6. Records Access

C8. Title & Quiet Title

  • Title type: Tax lien certificate → tax deed (judicial). Illinois is a hybrid certificate→deed state. See illinois §7 and §5b.
  • Quiet title action:
    • Required? Not mandated by statute, but practically advisable in virtually all cases for marketability and title insurance purposes. The tax deed conveys “merchantable title” by operation of 35 ILCS 200/22-40, but title insurers in McHenry County routinely require a quiet title action or significant seasoning. See illinois §5b (ATG Illinois Tax Deeds, retrieved 2026-06-02).
    • Type: Judicial (filed in circuit court under 735 ILCS 5/ Art. VI and the Illinois quiet title provisions of the Code of Civil Procedure).
    • Court: 22nd Judicial Circuit Court, McHenry County — Civil/Chancery Division, 2200 N. Seminary Ave., Woodstock, IL 60098; phone (815) 334-4310. Venue is mandatory in the situs county (the property must be located in McHenry County). https://www.22ndcircuitil.gov/civil-division/
    • Typical timeline: Uncontested: 2–4 months. With publication (unknown parties): add 6–8 weeks. Contested: 6 months to 1+ year. (needs_verification — based on general Illinois practice from illinois §5b; no McHenry County- specific timeline confirmed from retrieved official pages.)
    • Typical cost range: Circuit court civil filing fee + attorney fees. McHenry County Circuit Clerk filing fees were revised October 1, 2025 (fee schedule at https://www.mchenrycircuitclerk.org/court-information/court-fees/); specific dollar amount for a chancery/quiet title case needs_verification (the PDF could not be parsed). Total out-of-pocket for uncontested quiet title in Illinois typically runs $2,000–$5,000 (attorney + filing); contested cases substantially more. (See illinois §5b — general Illinois estimate; McHenry County-specific fee confirmed needed.)
  • Deed seasoning local notes: Title insurers in McHenry County follow the same Illinois-wide practice of requiring 3–5 years seasoning or a quiet title action before insuring tax deeds. Constitutional flux from bell-v-pappas-2025 and the pending HB4537 reform heightens insurer caution statewide. (needs_verification — no McHenry County-specific underwriter bulletin retrieved.)
  • Title insurers active locally: Chicago Title Insurance Company (office in McHenry, IL), Proper Title LLC (Crystal Lake, McHenry County), Old Republic Title (Illinois statewide), and ATG (Attorneys’ Title Guaranty Fund — dominant Illinois bar-based insurer for tax deed matters statewide). needs_verification for confirmation of current underwriting appetite specifically for McHenry County tax deed matters; contact insurers directly. Sources: BBB title companies near McHenry IL; mchenrytimes.com (Proper Title Crystal Lake); oldrepublictitle.com/illinois; retrieved 2026-06-02.

C9. Purchaser Obligations

  • Subsequent tax payment office: Certificate holders pay subsequent-year delinquent taxes through the McHenry County Treasurer’s Office (2200 N. Seminary Ave., Woodstock, IL 60098; phone (815) 334-4260; hours 7:30 a.m.–5:00 p.m. Mon–Fri; online at https://mchenryil.devnetwedge.com/). Payment receipts must then be brought to the County Clerk’s Office (Room 107, 667 Ware Rd) for posting to the redemption record. (35 ILCS 200/21-355; see illinois §10b; confirmed by McHenry County Treasurer FAQ retrieval via hometaxsale.com, retrieved 2026-06-02.)
  • Notice to owner procedure: The certificate holder (or assignee) must deliver two statutory take-notice obligations to cut off redemption and proceed toward a tax deed:
    1. Early §22-5 take-notice: within 4 months and 15 days after the date of sale, deliver take-notice to the County Clerk’s Office (Room 107, 667 Ware Rd, Woodstock) so the Clerk may mail notice to the last-assessed taxpayer. (35 ILCS 200/22-5)
    2. Pre-expiration §22-10 / §22-15 take-notice: not more than 6 months and not less than 3 months before redemption expires, file the §22-10 take-notice with the McHenry County Circuit Court Clerk (2200 N. Seminary Ave., Rooms 136 & 353, Woodstock; phone (815) 334-4190), with certified mail costs, naming all record-interest holders. The Circuit Clerk then mails and publishes the notice. (35 ILCS 200/22-10, 22-15) A Take Notice form is published by the McHenry County Circuit Clerk at: https://www.mchenrycircuitclerk.org/wp-content/uploads/2023/06/Take-Notice.pdf (binary format; content not fully parsed — verify directly with the Clerk).
  • Redemption payment office: The McHenry County Clerk’s Office — Tax Redemption Division (667 Ware Rd, Room 107, Woodstock, IL 60098; phone (815) 334-4242; email TaxRedemption@mchenrycountyil.gov) receives all redemption payments. After payment, the Clerk issues a redemption receipt and pays the certificate holder out of the deposited funds. (35 ILCS 200/21-355, 21-360; see illinois §10b.)
  • Occupancy and access notes: The owner retains legal title and the right to remain in possession throughout the redemption period. The certificate holder has no possessory rights until the 22nd Judicial Circuit Court enters an order directing the County Clerk to issue the tax deed (35 ILCS 200/22-40). After the deed is issued and recorded with the McHenry County Recorder (Room 109, 667 Ware Rd), the purchaser acquires title and may take possession. (needs_verification — no McHenry County-specific practice note retrieved regarding post-deed possession procedures; see illinois §10b for state-level framework.)

C10. Local Restrictions

  • Right of first refusal active? No confirmed municipal or land-bank ROFR for McHenry County tax sale certificates was identified in retrieved sources. Illinois statutes (35 ILCS 200/21-210) allow municipalities to bid at tax sales on equal footing but do not grant a pre-auction ROFR. No McHenry County ordinance imposing a ROFR was found. needs_verification — confirm with McHenry County Planning & Development and individual municipalities (Woodstock, Crystal Lake, McHenry, etc.) whether any local ordinance grants ROFR rights.
  • Land bank name: No dedicated McHenry County Land Bank Authority was identified in retrieved sources. The IHDA Land Bank Capacity Program (LBCP) lists McHenry County as eligible for land bank startup funding, but no active operational land bank specific to McHenry County was confirmed. needs_verification — contact McHenry County Planning & Development (plandev@mchenrycountyil.gov or (815) 334-4224) to confirm whether a land bank has been established.
  • Land bank URL: needs_verification (none identified).
  • Entity / insider notes: McHenry County exceeds the 275,000-person threshold in 35 ILCS 200/21-205; the single-bidder rule is mandatory. All registered tax buyers must certify via affidavit that no related entities will submit competing bids at the same sale. LLCs, corporations, and trusts may register and bid; foreign entities are not expressly prohibited by the retrieved statute text (needs_verification — confirm Secretary of State qualification requirement for unregistered foreign entities before bidding). County Trustee employees or Treasurer’s Office employees bidding would raise common-law conflict-of-interest concerns; no explicit statutory prohibition was retrieved. See illinois §11b.

C7. Meta

  • sources:

  • needs_verification:

    • 2026 annual tax lien auction date: The next annual tax sale date (expected autumn 2026) has not been published on retrieved official pages. Check the Treasurer’s website (https://www.mchenrycountyil.gov/departments/treasurer) or contact (815) 334-4260.
    • McHenry County-specific indemnity fund claim form: No standardized form found; the claim is a 22nd Judicial Circuit petition (35 ILCS 200/21-305). Verify with Circuit Clerk at (815) 334-4190.
    • McHenry County-specific itemized redemption fee schedule: Exact breakdown of clerk processing, sheriff service, publication, and take-notice fees added to the redemption total. Contact County Clerk Tax Redemption at (815) 334-4242.
    • McHenry County Sheriff chancery-surplus list: No McHenry County Sheriff foreclosure-surplus list was found on retrieved pages. Contact McHenry County Sheriff Civil Process at (815) 338-2144 or https://www.mchenrysheriff.org/.
    • Quiet title filing fee at 22nd Judicial Circuit: Civil Filing Fee List PDF (revised October 1, 2025) could not be parsed. Contact Circuit Clerk at (815) 334-4190 for current chancery/quiet title filing fee amounts.
    • Quiet title typical timeline (McHenry County-specific): Based on general Illinois practice (2–4 months uncontested; 6–12+ months contested); no McHenry County-specific data retrieved.
    • Title insurer deed-seasoning policy (McHenry County): No underwriter bulletin specifying exact seasoning requirements for McHenry County tax deeds was retrieved. General Illinois practice is 3–5 years or a quiet title action.
    • Land bank status: No active operational land bank specific to McHenry County was confirmed. Contact Planning & Development at (815) 334-4224 or plandev@mchenrycountyil.gov.
    • Municipal ROFR: No McHenry County municipality (Woodstock, Crystal Lake, McHenry, Algonquin, etc.) was confirmed to exercise a right of first refusal at the tax sale stage. Verify with individual municipal offices.
    • Unclaimed indemnity / mortgage-foreclosure surplus published list: Not found on retrieved official McHenry County pages. Contact Circuit Clerk and Sheriff Civil Process.
    • Annual tax sale delinquent list — newspaper of publication: Illinois law requires pre-judgment publication (35 ILCS 200/21-110 et seq.); specific McHenry County newspaper of publication not confirmed from retrieved official pages. Likely a local newspaper of general circulation such as the Northwest Herald.
    • Post-HB4537 surplus-equity mechanism: McHenry County implementation details pending enacted text; see illinois §3.
    • Foreign entity SOS qualification requirement before bidding at McHenry County tax sale: not confirmed in retrieved 35 ILCS 200 text; see illinois §11b.

  • 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 ILTaxSale.com McHenry County page (Sep 2026 sealed-bid sale; Nov 2025 annual auction; iltaxsalebids.com platform), HometaxSale.com (registration: $500 deposit +$200 list fee + W-9 + single-bidder rule; bidding 9%-to-0%), ShawLocal/NW Herald (Sep 2025 sealed-bid: 158 properties; $814 minimum; iltaxsalebids.com), McHenry County Blog (Jan 2026:$13M estimated surplus equity loss; Donna Kurtz response), TaxSaleResources.com (office contacts, addresses, phones), 22nd Judicial Circuit court info (Michael J. Sullivan Judicial Center; Civil Division), McHenry County Circuit Clerk (Rooms 136 & 353; (815) 334-4190; Take Notice PDF confirmed), Sheriff Tadelman ((815) 338-2144; civil process), County Clerk Tirio (tax redemption Room 107; recorder Room 109; (815) 334-4242; TaxRedemption@mchenrycountyil.gov; Fidlar AvaWeb deed search; Athena GIS; devnetwedge.com tax inquiry). All modules C0–C10 populated with honest needs_verification flags where data was unavailable.

▸ For Investors / Operators — McHenry County runs a two-track system: a fall annual tax lien auction on ILTaxSale.com/iltaxsalebids.com (registration $500 deposit +$200 list fee; single-bidder affidavit required; 9%-to-0% bid-down penalty) and a September sealed-bid real estate auction (minimum $814) for parcels where the County Trustee holds tax deeds. On the tax-lien track there is no cash overbid and thus no traditional surplus — the buyer captures any equity on non-redemption, subject to the Indemnity Fund's$99,000 cap and the constitutional reform risk flagged by bell-v-pappas-2025 and HB4537. On the mortgage-foreclosure sheriff-sale track a genuine surplus pool exists, held by the 22nd Judicial Circuit Court; map the surviving-lien landscape via illinois §7b before bidding.

▸ For Former Owners — The tax-lien auction generates no excess-proceeds fund; your primary remedy on the tax-deed track is the Indemnity Fund — file a petition in the 22nd Judicial Circuit Court (2200 N. Seminary Ave., Rooms 136 & 353, Woodstock; (815) 334-4190) within 10 years of the tax deed’s issuance, citing 35 ILCS 200/21-305. If your property was lost through a mortgage foreclosure sheriff’s sale that produced a surplus, file a “Petition to Turnover Surplus Funds” with the same Circuit Court Clerk (Civil/Probate line: (815) 334-4310). HB4537, if enacted, will add a surplus-equity mechanism for tax-deed situations — verify current law at the Treasurer’s office before filing.

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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