Clark County, IL tax sales
How tax lien certificate and tax deed sales work in Clark County, seat of Marshall: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.
Verified Jul 30, 2026 against official county and state sources.
New here? Read how Illinois tax sales work, the difference between a lien and a deed, and redemption periods.
How Clark County sells delinquent taxes
Tax certificate sale (lien)
- Run by
- Clark County Treasurer and Collector (Kimberly R. Kannmacher, who signs the delinquent list as County Collector of Clark County, Illinois)
- Frequency
- annual
- Typical timing
- Early December. The county's published legal notice states: "The annual tax sale for Clark County will be held Wednesday, December 3, 2025, at 1:00 p.m., CST, in the County Treasurer's Office." The same notice says the Collector applies to the Circuit Court of the 5th Judicial Circuit for judgment on December 1, 2025, two days before the sale. The county's posted registration form shows a December 13, 2022 sale date for that year. The Treasurer's Tax Sale page currently lists the next sale date and registration deadline as not yet announced.
Registration and deposit
Mail or bring the Clark County tax sale registration form to the Treasurer's office with a $100 registration fee. The form and fee must be received at least 10 business days before the sale; for the December 3, 2025 sale the county set the deadline at November 17, 2025. A W-9 must be completed and signed at the office on sale day before purchasing. The registration form also requires the buyer to certify under 35 ILCS 200/21-220 that they are not the party, or the agent of the party, responsible for the delinquent taxes on parcels they bid on, and to name any additional bidders attending for the purchaser.
Clark County runs its annual tax sale in person at the courthouse, in the Treasurer's Office at 501 Archer Avenue, Marshall. There is no online bidding site. The county's Tax Sale page states that the County Trustee will conduct a R.A.M.S. 2 tax sale and links to the R.A.M.S. 2 description, which explains that registered buyers receive a bid file by email, bring their bids to the sale on a USB drive, and that each parcel is awarded to the lowest bid with ties broken at random. The county charges $50 to email the delinquent tax list, but the full list is also published free as a legal notice PDF on the Treasurer's site. Because the posted sale date is not yet announced for the coming year and the registration form on the site is dated 2022, confirm the current date, deadline and forms with the Treasurer's office at (217) 826-5721 before planning to bid.
Register on Online auctionTax deed sale
- Run by
- Sheriff or a court-appointed private selling officer, under an order of the circuit court. A county acting as trustee runs its own tax deed auctions.
- Frequency
- as ordered by the circuit court
- Typical timing
- Within 120 days after the court order authorizing the auction. Public Act 104-0553 created this route for tax certificates issued on or after July 10, 2026, so the earliest Illinois judicial tax deed auctions fall in 2027, after the 1 year short redemption track runs.
Registration and deposit
Terms of a judicial tax deed auction, including whether it runs online, in person, or both, and what deposit is required, are set in the court's order and published in the notice of tax deed auction. That notice runs once a week for 3 consecutive weeks, starting no more than 45 days and ending no less than 7 days before the auction. Read the notice for each parcel; there is no statewide platform or standing bidder registration.
Bidding opens at the tax deed judgment amount plus 0.75 percent per month since judgment, plus publication and selling officer costs. The petitioning certificate holder is entered as a credit bidder at that minimum. Surplus above the minimum goes to the county treasurer for the former owner to claim.
Over-the-counter (leftover) purchases
Certificates nobody bids on at the annual sale are forfeited to the county as trustee for the taxing districts. The county may then assign a forfeited certificate to any party or sell property it has acquired, which many counties handle through a delinquent tax agent rather than a public counter. Counties may also offer county-held certificates at a scavenger sale with a minimum bid of $250, or half the tax when total liability is under $500. Ask the county collector and the county clerk which program the county runs and who may buy.
New to this path? Read how over-the-counter certificates work.
County offices
Tax Collector (runs the certificate sale)
Notes for Clark County
- The annual tax sale is held in person in the Clark County Treasurer's Office at the courthouse, 501 Archer Avenue, Marshall. No online auction site is used for this sale.
- The 2025 legal notice set the sale for Wednesday, December 3, 2025 at 1:00 p.m. CST, after the Collector's application to the Circuit Court of the 5th Judicial Circuit for judgment on December 1, 2025.
- Registration closes 10 business days before the sale. For the December 3, 2025 sale the county set November 17, 2025 as the last day to register.
- Registration costs $100 and the county charges $50 to email the delinquent tax list. The same list is published in full, free, as a legal notice PDF on the Treasurer's site.
- Under R.A.M.S. 2, registered buyers receive a bid file by email and bring their completed bids to the sale on a USB drive. Each parcel is awarded to the lowest bid, and a tie among lowest bids is settled at random.
- The Treasurer's Tax Sale page shows the next sale date and registration deadline as not yet announced, and the linked registration form is dated 2022. Call (217) 826-5721 to confirm the current year's date and forms.
- Office hours are Monday through Friday, 8:00 a.m. to 4:00 p.m. Office fax is (217) 826-8503.
- Clark County's 2026 real estate tax installments are due July 30, 2026 and September 30, 2026, with a 1.5% per month penalty after each due date. Parcel data is available through the county's tax inquiry portal at clarkil.devnetwedge.com.
- iltaxsale.com, operated by Joseph E. Meyer & Associates, lists Clark County tax deed auctions and assignable tax lien certificates. Those listings are separate from the County Collector's annual tax sale described here, so do not confuse the two calendars.
Illinois statewide rules
- Redemption
- Property sold at an Illinois tax sale may be redeemed at any time before the redemption period expires. Public Act 104-0553 set the standard period at 3 years from the date of sale for tax certificates issued on or after July 10, 2026. Certificates issued between January 1, 2024 and July 9, 2026 run on the earlier 2.5 year (30 month) track, and on that track the certificate holder could file a written notice with the county clerk extending redemption to a date no later than 3 years from the sale. A short 1 year period applies when the parcel was, on the date of sale, vacant non-farm property, commercial or industrial property, or improved with a structure holding 7 or more residential units. Certificates the county holds or assigns as trustee run on their own schedule under Section 21-385, and an assignee must file notice within 60 days of assignment setting a redemption deadline no later than 3 years from the assignment.
- Deed deposit
- Illinois does not fix a statutory deposit percentage. Deposit and payment terms are set in the court's order authorizing the auction and by the selling officer, so read the notice of tax deed auction for each sale. A purchaser who fails to complete the sale forfeits any deposit already made to the county surplus equity fund, and the court orders a new auction of the property.
- Surplus proceeds
- Any amount by which the winning bid exceeds the minimum bid is surplus. Within 30 days after the court confirms the sale the selling officer deposits the surplus with the county treasurer, who notifies everyone who received the Section 22-10 take notice that the owner at the time of the sale may file a claim for it. A county running its own tax deed auction deposits surplus with the treasurer within 30 days of the sale and notifies interested parties within 60 days. Separately, a previous owner who lost equity through a tax deed can claim an award from the county surplus equity fund, capped at the value of the property when the deed issued less mortgages, liens, and the taxes the purchaser paid.
A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.
Frequently asked questions
Does Clark County, Illinois sell tax liens or tax deeds?
- Clark County follows Illinois's tax lien state system.
When is the Clark County tax certificate sale?
- Early December. The county's published legal notice states: "The annual tax sale for Clark County will be held Wednesday, December 3, 2025, at 1:00 p.m., CST, in the County Treasurer's Office." The same notice says the Collector applies to the Circuit Court of the 5th Judicial Circuit for judgment on December 1, 2025, two days before the sale. The county's posted registration form shows a December 13, 2022 sale date for that year. The Treasurer's Tax Sale page currently lists the next sale date and registration deadline as not yet announced.. Registration and bidding happen on the county's online platform. Always confirm the exact date with the Tax Collector before the sale.
How often does Clark County hold tax deed sales?
- as ordered by the circuit court. Each sale is scheduled and advertised in advance, so check the county's tax deed calendar for the next posted date.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.
Explore all 102 Illinois counties
Compare sale calendars, platforms, and rules across the state, or read the guides before you bid.