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hey everyone cases them in here and were talking about tax cells in the state of Illinois now Illinois is called a tax lien state this means that after property taxes have become delinquent a lien is sold against the property instead of the actual sell the property itself this lien gives the tax lien holder the right to collect the past-due property taxes plus interest which is usually where youre gonna make your money as a tax lien investor the state of Illinois uses what is called a bid down process for their penalty rate the maximum allowable penalty rate is 18% so what happens is the bidding will start at 18% and then itll work its way down the winning bidder will be the investor willing to accept the lowest return on their investment and theyll walk away with that lien in exchange for their interest rate that theyve been some of these liens can get down to as low as zero or 0.1% so be very careful in the ultra competitive markets its also important to note that this penalty