What are surplus (overage) funds?

When a county or municipality sells real property to collect unpaid property taxes, the sale price sometimes exceeds the total taxes, penalties, interest and sale costs. Any money left after paying those items is called surplus funds or overage. Illinois law and local court rules govern who can claim that surplus and how to get it distributed.

Who can claim surplus funds?

Typical claimants include the former property owner, heirs or personal representatives of the owner’s estate, and holders of recorded liens or mortgages that have priority over the tax sale purchaser. The circuit court that handled the tax sale usually decides who has the superior claim and orders distribution to the rightful party or parties.

Relevant Illinois law

Tax sales and related procedures are governed by the Illinois Property Tax Code (35 ILCS 200/et seq.). For the rules that apply to tax sales, confirmations, and related court proceedings, see the Property Tax Code on the Illinois General Assembly website: 35 ILCS 200 — Property Tax Code. Because local practice varies by county and courts use local forms and procedures, you should also check the circuit court clerk’s instructions where the tax sale took place.

Step-by-step process to claim surplus funds in Illinois

1. Confirm that a surplus exists.

   Contact the county treasurer, county collector, or the circuit court clerk in the county where the tax sale occurred. Give them the property address or tax parcel number and the sale date (if you have it). Ask whether the tax-sale case resulted in a surplus and how much. The circuit court file for the tax-sale case usually contains the sale report and any surplus calculation.

2. Identify who has a claim.

   If your mother still owned the property at the time of the tax sale, she (or her estate) is the usual first claimant. If she died before distribution, a personal representative (executor/administrator) or the heirs may claim the money. If a mortgage or other lien existed, that lender may have a priority claim. The court will sort priorities if more than one party applies.

3. Gather required documents.

   Common documents the court will want include:

   • Photo ID for the person filing the claim.
   • Proof of your relationship to the owner (birth certificate, family records) or proof that you are the estate representative (letters testamentary or letters of office).
   • Death certificate if the owner is deceased.
   • Property records showing ownership at time of tax sale (deed or county tax records).
   • Tax-sale case number, sale date, and any confirmation order information (from the circuit clerk).
4. File the claim or petition in the circuit court.

   In many Illinois counties, a claimant must file a petition or motion in the circuit court that handled the tax-sale case asking the court to order distribution of surplus funds. The court may require a specific local form or a formally drafted petition. The petition should identify the tax-sale case, state the amount claimed, describe your legal interest, and attach supporting documents.

5. Provide notice to other interested parties.

   Illinois procedure typically requires that other potentially interested parties (for example, lienholders or the purchaser at the tax sale) receive notice of your petition. The court will tell you who must be served and how to serve them. The court may schedule a hearing to resolve competing claims.

6. Attend any hearing and obtain the court order.

   If the court approves your petition, it will enter an order directing the clerk or county official to pay the surplus to the claimant identified in the order. The court’s order usually instructs the county how to disburse the funds.

7. Collect the funds as ordered.

   Once the court signs its order, take the order and required identification to the county office named in the order (often the circuit clerk or county treasurer) to collect the funds. The county may have a waiting period or additional administrative steps.

Special situations: deceased owner and small estates

If your mother has died and no probate case exists, you still may be able to claim surplus funds for her estate. The court will require proof that you are legally entitled to act—this can be letters of office (if a personal representative was appointed in probate) or, in some cases, an affidavit of heirship or small estate affidavit where Illinois law permits. If you do not have formal appointment as an estate representative, the court may require you to open a short probate case or obtain an order recognizing your right to the funds.

Because rules and required documents differ by county and by the amount involved, contact the circuit court clerk in the county where the tax sale occurred to learn local requirements before you file.

Costs, timelines and practical notes

• Expect filing fees, process-service fees, and possibly attorney fees if you hire counsel.
• Time limits and deadlines can vary. Act promptly after you learn of a surplus, because delay can make it harder to track the record, locate necessary paperwork, or resolve competing claims.
• The county or court may have an administrative process for small, uncontested surpluses. Ask the circuit clerk whether an informal claim form exists.
• If multiple parties claim the same surplus, the court will decide who gets it based on recorded interests and applicable law.

When should you hire an attorney?

Consider talking with an attorney if:

• More than one party claims the surplus and a dispute is likely.
• The estate is complicated, or your mother died without probate and there are competing heirs.
• You need help preparing the required petition or attending court hearings.

An attorney can prepare the petition, ensure proper notice, and represent you at hearings. Even when you plan to proceed pro se, an initial consultation can clarify local procedure and required documents.

Checklist: Documents and information to collect now

• Property address and tax parcel number.
• Tax-sale case number and sale date (obtain from county records or circuit clerk).
• Death certificate (if the owner is deceased).
• Proof of relationship or documentation showing you are an estate representative (letters, affidavit of heirship).
• Owner’s deed or county property record showing ownership at time of sale.
• Photo ID for claimant.

Helpful Hints

• Call the circuit court clerk first. They can tell you the local filing steps, fees, and whether a local claim form exists.
• Request certified copies of the tax-sale docket, sale report and confirmation order from the court file. Those documents prove a surplus and provide the case number needed for a petition.
• If your mother died without probate, ask the clerk whether a small estate affidavit will work; sometimes courts accept affidavits for modest sums.
• Keep original documents and certified copies. Courts and county offices often require certified copies of death certificates and letters of office.
• If you see a published notice about a tax-sale surplus in a legal newspaper, save that notice as evidence of the sale and the court case citation.
• Check whether the county posts tax-sale and surplus information online—many counties provide searchable tax-sale indexes and case numbers.
• When in doubt, hire an attorney for a limited engagement to prepare the petition and forms; a short consult can prevent mistakes that delay payment.