Whenever a person having color of title, made in good faith, to vacant and unoccupied land, pays all taxes legally assessed thereon for 7 successive years, he or she shall be deemed and adjudged to be the legal owner of such vacant and unoccupied land, to the extent and according to the purport of his or her paper title. All persons holding under such taxpayer, by purchase, legacy or descent, before such 7 years expired, and who continue to pay the taxes, as above set out, so as to complete the payment of taxes for the term, are entitled to the benefit of this Section. However, if any person, having a better paper title to such vacant and unoccupied land, during the term of 7 years, pays the taxes assessed on such land for any one or more years of the term of 7 years, then such taxpayer, his or her heirs, legatees or assigns, shall not be entitled to the benefit of this Section.
13-110.Vacant land - Payment of taxes with color of title.
Article XIII. Limitations · Part 1. Real Actions · Last amended 2014 · Last verified July 20, 2026
In one sentenceLets someone become the legal owner of vacant, unoccupied land by paying all its taxes for 7 straight years under good-faith color of title, unless a rival titleholder also pays taxes on it during that stretch.
Full Text of 735 ILCS 5/13-110
Plain-English Summary
Section 13-110 covers land with no one living on it. A person holding good-faith color of title who pays every tax legally assessed on vacant and unoccupied land for 7 successive years is adjudged the legal owner, to the extent of the paper title, without the actual-possession element Section 13-109 requires for occupied land.
Successors who take over under that taxpayer, by purchase, legacy, or descent, before the 7 years finish can complete the remaining years and claim the benefit themselves.
The rule has a built-in check. If someone with better paper title pays taxes on the same land during any one or more years of that 7-year stretch, the first taxpayer, and anyone claiming through them, loses the benefit of this section entirely.
Frequently Asked Questions
Does Section 13-110 require someone to be living on the land?
No. It covers vacant and unoccupied land, and the qualifying act is paying taxes on it, not physical possession.
How many years of tax payments does this section require?
Seven successive years, paying all taxes legally assessed on the land during that time.
What happens if a rival with better paper title pays taxes during those 7 years?
The person relying on this section loses its benefit entirely, even if the rival pays taxes for only one year of the 7-year stretch.
Can a buyer who takes over mid-stream complete the 7-year term?
Yes, as long as they continue paying the taxes for the remainder of the term.
What does someone gain after completing the 7 years without a rival tax payment?
They are adjudged the legal owner of the vacant land, to the extent and according to the purport of their paper title.
Amendment History
(Source: P.A. 98-756, eff. 7-16-14.)
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: illinois vacant land tax payment ownershipcolor of title vacant unoccupied land illinoispay taxes on vacant land become owner illinois