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Office of Tax and Revenue

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Real Property Discount Tax Lien Sale will be December 5, 2023. Registration begins November 17, 2023, visit
Real Property Over-the-Counter Tax Lien Sale is available. Learn more about the process and participation.
In-person appointments for OTR’s Walk-In Center and the Recorder of Deeds Office can be made here.
Certificate of Clean Hands: Obtaining a Certificate of Clean Hands is a simple process by visiting

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Taxpayer Rights

When dealing with the Office of Tax and Revenue (OTR), you have the right to:

  • An explanation of the collection process;
  • Prompt, courteous and impartial treatment;
  • Be represented by an accountant, attorney or other person you choose, after you submit a power of attorney or written authorization;
  • Confidentiality of your tax return and all OTR actions concerning you;
  • Submit an offer in compromise;
  • Claim an adjustment or refund of erroneously-assessed tax;
  • Appeal an employee’s decision to his or her supervisor;
  • Appeal a supervisor’s decision in writing; and
  • A receipt for cash payment or when you ask for one.
  • See Taxpayers Appeal Rights, OTR Notice 2008, Section III [PDF], for Collection matters that may be reconsidered by the Compliance Administration Reconsideration Office