Posting Subsequent Taxes After Petitioning

Tax sale date for Lake County: November 13, 2023

Our office is proceeding with plans to hold a tax sale for delinquent 2022 taxes on November 13, 2023. First day to register is October 3, 2023, and registration ends October 26, 2023 by 5pm. 

We will be using a system named R.A.M.S. 2 (Randomized Auction Management System) which was approved by the Illinois Department of Revenue. This system will allow us to collect bids from tax buyers without them having to sit together in a room in violation of the restrictions on the maximum number of people allowed in a gathering.

With the R.A.M.S. 2 system, on the day of the sale we will collect the bids for each registered buyer by having them bring a USB Drive to the tax sale with a file that contains their percentage bids for each parcel. Once all bids from all the registered tax buyers are loaded into our system, we will process the sale. Each parcel will be awarded to the lowest bid for a particular parcel. If there are multiple lowest bids, a random lowest bid is selected.

We will require only one file on the USB Drive, being the bid file for a particular registered buyer and County. For those tax buyers that may have multiple separate registrations (if allowed by the Treasurer), we will require a separate USB Drive for each registered buyer and bidder. We will honor all tax numbers issued last year as existing buyer. However, if you wish to get additional tax buyer numbers, we will treat those as new buyers and require a deposit. Please note, 35 ILCS 200/21-205 states “All bidders are required to personally attend the sale.” We interpret this to mean that the tax buyer must personally drop off the drive at the time the tax sale begins. We will be conducting the tax sale at the County Administration Building, 18 N. County Street, Waukegan.