Logan County, IL tax sales
How tax lien certificate and tax deed sales work in Logan County, seat of Lincoln: 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 Logan County sells delinquent taxes
Tax certificate sale (lien)
- Run by
- Logan County Treasurer and Ex Officio County Collector (Penny M. Thomas)
- Frequency
- annual
- Typical timing
- Late October, held at the office of the County Treasurer in the Logan County Courthouse in Lincoln. The County Collector's 2025 delinquent tax list notice states the Collector "will apply to the Circuit Court Wednesday, the 29th day of October 2025 for Judgment ... and for an Order to sell the lands and lots for the satisfaction thereof to wit: Thursday, October 30th, 2025 at the hour of one thirty pm at the office of the County Treasurer in the County Court House in Lincoln, Illinois." The 2023 notice followed the same pattern, setting the sale for "Tuesday, the 17th day of October 2023 at 10:30 a.m., at the office of the County Treasurer in the County Court House in Lincoln, Illinois." As of late July 2026 the Treasurer's page shows a Tax Sale heading but lists the current year's sale date and registration deadline as not yet announced, so confirm the date with the office.
Registration and deposit
Register with the Treasurer before the sale. The County Collector's published notice states: "Note to tax buyers: Notice of intent to purchase must be registered with the office of the Treasurer at least 10 business days prior to sale date." A 2026 Tax Buyer Registration Form is referenced on the Treasurer's page (the page says "See Registration form below" and lists the last day to register as not yet announced). Fees quoted on the Treasurer's page: "Refundable Set-up Fee is $50.00, forfeited if no attendance to sale" and "Electronic File and updates Fee is $100.00." Bidding mechanics per the same page: "This years Tax Sale will be Rams 2. Buyers will need to come to the Treasurer's office and drop off their checks and bids. Our office will email results and send a physical copy in the mail."
Logan County runs its annual tax sale in person at the Treasurer's office in the county courthouse, not through an online auction site. The Treasurer uses RAMS-2 and buyers deliver their checks and bid files to the office, so there is no online bidding platform to register on for the certificate sale. Verify the current sale date, registration cutoff, and bid file format directly with the Treasurer's office, because the county page had not posted the current year's date as of late July 2026. Separately, Joseph E. Meyer & Associates serves as Logan County's delinquent tax agent and county trustee. Parcels not sold at the county tax sale enter the trustee program, and the trustee sells tax-deeded real estate and mobile homes by sealed bid through iltaxsale.com and iltaxsalebids.com, with a Logan County sealed bid sale listed for 08/07/2026 at a $809.00 minimum bid and a $5.00 digital catalog. That trustee sale conveys a deed and is a different transaction from buying a certificate at the annual tax sale. The trustee also offers a Logan County "List of Assignable Certificates" for $25, which is the route to acquiring existing county-held certificates. Redemption of tax sale certificates is handled by the Logan County Clerk, not the Treasurer. RAMS-2 bid files delivered in person to the Treasurer's office (no online auction platform for the annual tax sale)
Tax 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 Logan County
- Office hours listed on the Treasurer's page: Monday thru Friday 8:30 a.m. to 4:30 p.m. Fax: (217) 732-3283.
- The Treasurer serves as ex officio County Collector and is responsible for collection of real estate, mobile home, and drainage tax. The Collector applies to the Circuit Court for judgment and an order to sell, typically the day before the sale.
- 2025 tax year cycle (taxes payable 2026): bills mailed May 8, 2026, first installment due June 15, 2026, second installment due September 1, 2026, with a 1.5 percent per month penalty after each due date. The annual tax sale follows the second installment delinquency.
- Historic sale dates confirmed from the County Collector's published notices: October 30, 2025 at 1:30 p.m.; October 17, 2023 at 10:30 a.m.; October 25, 2017 at 10:00 a.m. All at the Treasurer's office in the county courthouse.
- Property tax lookup for due diligence: loganil.devnetwedge.com (linked from the Treasurer's page as Tax Search). Online tax payments run through logancountyil.us.
- The delinquent list is published annually as a legal notice under 35 ILCS 200/21-110; the county site itself does not host a downloadable delinquent list, so the published notice and the Treasurer's office are the sources for the sale list.
- Caution for investors comparing sources: ILTaxSale.com labels its Logan County section "upcoming tax deed auctions," which can be mistaken for the annual certificate sale. It is the county trustee's sealed bid deed sale run by Joseph E. Meyer & Associates (141 Saint Andrews Ave, PO Box 96, Edwardsville, IL 62025, phone (618) 656-5744), not the Treasurer's annual tax sale.
- The trustee's sealed bid terms state "There will be no Verbal Bidding at this auction," bids are submitted online at iltaxsalebids.com or delivered with full payment to the Treasurer's office by the last day to bid, checks are made payable to COUNTY TRUSTEE, and online winners have seven days to pay in full.
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 Logan County, Illinois sell tax liens or tax deeds?
- Logan County follows Illinois's tax lien state system.
When is the Logan County tax certificate sale?
- Late October, held at the office of the County Treasurer in the Logan County Courthouse in Lincoln. The County Collector's 2025 delinquent tax list notice states the Collector "will apply to the Circuit Court Wednesday, the 29th day of October 2025 for Judgment ... and for an Order to sell the lands and lots for the satisfaction thereof to wit: Thursday, October 30th, 2025 at the hour of one thirty pm at the office of the County Treasurer in the County Court House in Lincoln, Illinois." The 2023 notice followed the same pattern, setting the sale for "Tuesday, the 17th day of October 2023 at 10:30 a.m., at the office of the County Treasurer in the County Court House in Lincoln, Illinois." As of late July 2026 the Treasurer's page shows a Tax Sale heading but lists the current year's sale date and registration deadline as not yet announced, so confirm the date with the office.. 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 Logan 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.
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