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Illinois Tax Levy

On Behalf of | Apr 10, 2024 | Tax Controversies

If the tax delinquency remains unpaid for ten (10) days, after the date of the Notice and Demand for Payment, then the Illinois Department of Revenue may issue a warrant commanding the Sheriff or other authorized person, to Levy, upon the property and rights to property (whether real or personal, tangible or intangible), of the taxpayer, without exemption, found within the jurisdiction, for the payment of the balance due.  Levy includes the power of distraint and seizure by any means.

In general, the Sheriff shall only have ninety (90) days, from the date of the warrant to Levy, to try to collect.