Except as to any sale had by virtue of a judgment of foreclosure in accordance with Article XV of this Act, whenever any real estate is sold under any judgment of any court, the holder of the certificate of that sale, may pay all taxes and assessments which are or may become a lien on that real estate during the time of redemption running on the sale. Whenever redemption is made from that sale the party or parties entitled to redeem shall pay to the holder of the certificate of sale, or grantee under such deed, or to the sheriff or other officer who sold the real estate, or his successor in office, in addition to the amount due on the certificate, or deed, the amount paid by the holder thereof or grantee therein for the taxes and assessments, together with interest thereon at the rate of 10% per annum, if before the redemption is made a receipt for those taxes or assessments is filed with the sheriff or other officer who made the sale or exhibited by the holder of the certificate if redemption is made directly to the holder of the certificate, or the grantee in such deed.
12-141.Taxes and assessments during period of redemption.
Article XII. Judgments - Enforcement · Part 1. In General · Not amended since adoption on record · Last verified July 20, 2026
In one sentenceSection 12-141 lets the holder of a certificate of sale pay taxes and assessments that become a lien on the property during redemption, and requires anyone who later redeems to reimburse those payments plus 10% interest, provided a receipt was filed or shown before redemption.
Full Text of 735 ILCS 5/12-141
Plain-English Summary
Between a judgment sale and the end of the redemption period, property taxes and assessments keep coming due, and unpaid taxes can threaten the investment the certificate holder is trying to protect. This section lets the holder step in and pay those taxes and assessments as they become a lien on the property.
If redemption later occurs, the redeeming party doesn't get that tax payment for free. They must pay the holder of the certificate, the grantee under a deed already issued, or the sheriff or other officer who sold the property (or a successor), the amount paid for taxes and assessments, plus 10% annual interest, on top of whatever is due on the certificate or deed itself.
That reimbursement duty depends on a receipt for the taxes or assessments being filed with the officer who made the sale before redemption occurs, or exhibited directly by the certificate holder or deed grantee if redemption happens straight to them. Like several sections around it, this one excepts sales made under an Article XV foreclosure judgment.
Frequently Asked Questions
What can the certificate-of-sale holder do about property taxes during redemption?
Pay taxes and assessments that are or may become a lien on the real estate during the redemption period.
Must the redeeming party reimburse those tax payments?
Yes, plus interest at 10% a year, added to the amount due on the certificate or deed.
What's required before the redeeming party owes that reimbursement?
A receipt for the taxes or assessments filed with the officer who made the sale, or exhibited by the certificate holder or deed grantee, before redemption.
Does Section 12-141 apply to mortgage foreclosure sales?
No, it excepts sales made under a foreclosure judgment entered in accordance with Article XV.
Besides the certificate holder, who else might be owed this reimbursement?
A grantee under a sheriff's deed already issued on the certificate.
Amendment History
(Source: P.A. 84-1462.)
Source & verification. Section text and amendment history are
reproduced verbatim from the Illinois Compiled Statutes, published by the
Illinois Compiled Statutes, Illinois General Assembly / Legislative Reference Bureau. Last verified July 20, 2026.
· Official source
Also known as: paying property taxes during redemption illinoistax lien redemption certificate illinoisreimbursing taxes paid during redemption illinois