Illinois Compiled Statutes
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REVENUE35 ILCS 200/18-30
(35 ILCS 200/) Property Tax Code.
(35 ILCS 200/18-30)
Books by township.
In counties not under township organization,
the collector's books shall be made up by congressional townships; but
fractional townships may be added to full townships, at the discretion of the
county board. In counties under township organization, the books shall
correspond with the organized townships. Separate books may be made for the
collection of all taxes within the corporate limits of cities, incorporated
towns and villages. These books shall be in addition to the tax book provided
for in this Code, for the use of county collectors, for collecting taxes
against railroad property.
(Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/18-35
(35 ILCS 200/18-35)
Collector's books; columns.
Each county clerk shall prepare the
collector's books with 4 columns for the value of each property, the first to
show the assessed value by the chief county assessment officer, the second to
show the value as corrected by the board of review or board of appeals, the
third to show the value as equalized by the board of review under Sections
16-60 and 16-65, and the fourth to show the value as equalized or assessed by
the Department. Such books may be created, transmitted, and stored in an electronic format. If a municipality has adopted tax increment allocation
financing under Division 74.4 of Article 11 of the Illinois Municipal Code,
the county clerk, or clerks if a municipality is located in more than one
county, shall provide additional columns for the initial equalized assessed
value, for the extension of the taxes and other purposes, and for the amount of
the tax to be deposited in the special tax allocation fund. The books also
shall contain a column to insert opposite each parcel of property any tax sale
or forfeiture for taxes or special assessments for the 2 preceding years not
canceled or withdrawn from collection at any tax sale. Tax sales shall be
designated by the word "sold", forfeited, withdrawn or other appropriate
designation to be stamped in the proper column opposite the property listing
not released prior to December 1st of each year. Each county collector shall
stamp upon all receipts given for taxes the information in those columns, to be
known as the tax sale column and the delinquent special assessment column. The
county clerk shall collect the same fee for stamping forfeitures, as for tax
sales and withdrawals.
(Source: P.A. 98-840, eff. 8-1-14.)
35 ILCS 200/18-40
(35 ILCS 200/18-40)
Application of equalization factor.
Each county clerk shall
apply the percentages certified by the Department and enter the equalized
valuations in the columns provided for that purpose. The percentages certified
by the Department shall be applied to the assessed valuation of property, as
corrected and equalized by the board of review, board of appeals, or local
assessment officers. In all cases of extension of valuations where the
equalized valuations are fractional, the clerk shall reject all fractions that
fall below 50¢. Fractions of 50¢ or more shall be extended as $1.
If the equalized assessed value of any property is less than $150 for an
assessment year, the county clerk may declare the imposition and collection of
all tax for that year to be extended on the parcel to be unfeasible and
cancelled. No tax shall be extended or collected on the parcel for that year
and the parcel shall not be sold for delinquent taxes.
(Source: P.A. 85-312; 88-455.)
35 ILCS 200/18-45
(35 ILCS 200/18-45)
Computation of rates.
Except as provided below, each county
clerk shall estimate and determine the rate per cent upon the equalized
assessed valuation for the levy year of the property in the county's taxing
districts and special service areas, as established under Article VII of the
Illinois Constitution, so that the rate will produce, within the proper
divisions of that county, not less than the net amount that will be required by
the county board or certified to the county clerk according to law. Prior to
extension, the county clerk shall determine the maximum amount of tax
authorized to be levied by any statute. If the amount of any tax certified to
the county clerk for extension exceeds the maximum, the clerk shall extend only
the maximum allowable levy.
The county clerk shall exclude from the total equalized assessed valuation,
whenever estimating and determining it under this Section and Sections 18-50
through 18-105, the equalized assessed valuation in the percentage which has
been agreed to by each taxing district, of any property or portion thereof
within an Enterprise Zone upon which an abatement of taxes was made under
Section 18-170. However, if a municipality has adopted tax increment financing
under Division 74.4 of Article 11 of the Illinois Municipal Code, the county
clerk shall estimate and determine rates in accordance with Sections 11-74.4-7
through 11-74.4-9 of that Act. Beginning on January 1, 1998 and thereafter,
the equalized assessed value of all property for
the computation of the amount to be extended within a county with 3,000,000 or
more inhabitants shall be the sum of (i) the equalized assessed value of
such property for the
year immediately preceding the levy year as established by the assessment and
equalization process for the year immediately prior to the levy year, (ii)
the equalized assessed value of any property that qualifies as new property, as
defined in Section 18-185, or annexed property, as defined in Section 18-225,
for the current levy year, and (iii) any recovered tax increment value, as
defined in Section 18-185, for the current levy year, less the equalized
assessed value of any property that qualifies as disconnected property, as
defined in Section 18-225, for the current levy year.
(Source: P.A. 90-320, eff. 1-1-98.)
35 ILCS 200/18-50
(35 ILCS 200/18-50)
Filing of budget and appropriation ordinance.
authority of each taxing district shall file with the county clerk within 30
days of their adoption a certified copy of its appropriation and budget
ordinances or resolutions, as well as an estimate, certified by its chief
fiscal officer, of revenues, by source, anticipated to be received by the
taxing district in the following fiscal year. If the governing authority fails
to file the required documents, the county clerk shall have the authority,
after giving timely notice of the failure to the taxing district, to refuse to
extend the tax levy until the documents are so filed.
In determining the amount of maximum tax authorized to be levied by any
statute of this State, the assessed valuation of the current year of property
as assessed and reviewed by the local assessment officials or the Department,
and as equalized or confirmed by the Department, shall be used.
(Source: P.A. 86-233; 86-953; 86-957; 86-1475; 87-17; 87-477; 87-895;
35 ILCS 200/18-50.1
(35 ILCS 200/18-50.1)
School Finance Authority and Financial Oversight Panel levies.
(a) Notwithstanding any other law to the contrary, any
levy adopted by a School Finance Authority created under Article 1F of
the School Code is valid and shall be extended by the county clerk if it is
certified to the county clerk by the Authority in sufficient time to allow
the county clerk to include the levy in the extension for the taxable year.
(b) Notwithstanding any other law to the contrary, any levy adopted by a Financial Oversight Panel created under Article 1H of the School Code and levied pursuant to Section 1H-75 of the School Code is valid and shall be extended by the county clerk if it is certified to the county clerk by the Panel in sufficient time to allow the county clerk to include the levy in the extension for the taxable year.
(Source: P.A. 97-429, eff. 8-16-11.)
35 ILCS 200/Art. 18 Div. 2
(35 ILCS 200/Art. 18 Div. 2 heading)
Truth in taxation
35 ILCS 200/18-55
(35 ILCS 200/18-55)
Short title and definitions.
This Division 2 may be cited
as the Truth in Taxation Law. As used in this Division 2:
(a) "Taxing district" has the meaning specified in Section 1-150 and
includes home rule units, but from January 1, 2000 through December 31,
2002 does not include taxing districts that have territory in Cook County.
(b) "Aggregate levy" means the annual corporate levy of the taxing
district and those special purpose levies which are made annually (other
than debt service levies and levies made for the purpose of paying amounts
due under public building commission leases).
(c) "Special purpose levies" include, but are not limited to, levies
made on an annual basis for contributions to pension plans, unemployment
and worker's compensation, or self-insurance.
(d) "Debt service" means levies made by any taxing district pursuant to
home rule authority, statute, referendum, ordinance, resolution, indenture,
agreement, or contract to retire the principal or pay interest on bonds,
notes, debentures or other financial instruments which evidence indebtedness.
(Source: P.A. 91-357, eff. 7-29-99; 91-523, eff. 1-1-00.)
35 ILCS 200/18-56
(35 ILCS 200/18-56)
The purpose of this Law is to require
taxing districts to disclose by publication and to hold a public hearing on
their intention to adopt an aggregate levy in amounts more than 105% of the
amount of property taxes extended or estimated to be extended, including any
amount abated by the taxing district prior to such extension, upon the final
aggregate levy of the preceding year.
(Source: P.A. 88-660, eff. 9-16-94.)
35 ILCS 200/18-60
(35 ILCS 200/18-60)
Estimate of taxes to be levied.
Not less than 20 days prior to
the adoption of its aggregate levy, hereafter referred to as "levy", the
corporate authority of each taxing district shall determine the amounts of
money, exclusive of any portion of that levy attributable to the cost of
conducting an election required by the general election law, hereafter referred
to as "election costs", estimated to be necessary to be raised by taxation for
that year upon the taxable property in its district.
(Source: P.A. 82-102; 88-455.)
35 ILCS 200/18-65
(35 ILCS 200/18-65)
Restriction on extension.
Until it has complied with the notice
and hearing provisions of this Article, no taxing district shall levy an amount
of ad valorem tax which is more than 105% of the amount, exclusive of election
costs, which has been extended or is estimated will be extended, plus any
amount abated by the taxing district before extension, upon the final aggregate
levy of the preceding year.
(Source: P.A. 86-957; 88-455.)
35 ILCS 200/18-70
(35 ILCS 200/18-70)
More than 5% increase; notice and hearing required.
estimate of the corporate authority made as provided in Section 18-60 is more
than 105% of the amount extended or estimated to be extended, plus any amount
abated by the corporate authority prior to extension, upon the final aggregate
levy of the preceding year, exclusive of election costs, the corporate
authority shall give public notice of and hold a public hearing on its intent
to adopt an aggregate levy in an amount which is more than 105% of the amount
extended or estimated to be extended upon the final aggregate levy extensions,
plus any amount abated, exclusive of election costs, for the preceding year.
The hearing shall not coincide with the hearing on the proposed budget of the
(Source: P.A. 86-957; 88-455.)
35 ILCS 200/18-72
(35 ILCS 200/18-72)
A school board shall give public notice of and hold a public
on its intent to amend a certificate of tax levy under Section 17-11.1 of the
(Source: P.A. 91-850, eff. 6-22-00.)
35 ILCS 200/18-75
(35 ILCS 200/18-75)
Notice; place of publication.
If the taxing district is
located entirely in one county, the notice shall be published in an English
language newspaper of general circulation published in the taxing district, or
if there is no such newspaper, in an English language newspaper of general
circulation published in the county and having circulation in the taxing
If the taxing district is located primarily in one county but extends into
smaller portions of adjoining counties, the notice shall be published in
a newspaper of general circulation published in the taxing district, or
if there is no such newspaper, in a newspaper of general circulation published
in each county in which any part of the district is located.
If the taxing district includes all or a large portion of 2 or more counties,
the notice shall be published in a newspaper of general circulation published
in each county in which any part of the district is located.
If a taxing district has a website maintained by the full-time staff of the taxing district, then the notice shall be posted on the website in addition to the other requirements of this Section. The failure of a taxing district to post the notice on its website shall not invalidate the notice or any action taken on the tax levy.
(Source: P.A. 99-367, eff. 1-1-16
35 ILCS 200/18-80
(35 ILCS 200/18-80)
Time and form of notice.
The notice shall appear not more than
14 days nor less than 7 days prior to the date of the public hearing. The
notice shall be no less than 1/8 page in size, and the smallest type used shall
be 12 point and shall be enclosed in a black border no less than 1/4 inch wide.
The notice shall not be placed in that portion of the newspaper where legal
notices and classified advertisements appear. The notice shall be published in
substantially the following form:
Notice of Proposed Property Tax Increase for ... (commonly known name of
I. A public hearing to approve a proposed property tax levy increase for
... (legal name of the taxing district)... for ... (year) ... will be held
on ... (date) ... at ... (time) ... at ... (location).
Any person desiring to appear at the public hearing and present testimony
to the taxing district may contact ... (name, title, address and telephone
number of an appropriate official).
II. The corporate and special purpose property taxes extended or abated
for ... (preceding year) ... were ... (dollar amount of the final aggregate
levy as extended, plus the amount abated by the taxing district prior to
The proposed corporate and special purpose property taxes to be levied
for ... (current year) ... are ... (dollar amount of the proposed aggregate
levy). This represents a ... (percentage) ... increase over the previous
III. The property taxes extended for debt service and public building
commission leases for ... (preceding year) ... were ... (dollar amount).
The estimated property taxes to be levied for debt service and public
building commission leases for ... (current year) ... are ... (dollar
amount). This represents a ... (percentage increase or decrease) ... over
the previous year.
IV. The total property taxes extended or abated for ... (preceding year)
... were ... (dollar amount).
The estimated total property taxes to be levied for ... (current year)
... are ... (dollar amount). This represents a ... (percentage increase or
decrease) ... over the previous year.
Any notice which includes any information not specified and required by this
Article shall be an invalid notice.
All hearings shall be open to the public. The corporate authority of the
taxing district shall explain the reasons for the proposed increase and
shall permit persons desiring to be heard an opportunity to present testimony
within reasonable time limits as it determines.
(Source: P.A. 92-382, eff. 8-16-01.)