Illinois Compiled Statutes
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REVENUE35 ILCS 200/Art. 18 Div. 3
(35 ILCS 200/) Property Tax Code.
(35 ILCS 200/Art. 18 Div. 3 heading)
35 ILCS 200/18-105
(35 ILCS 200/18-105)
Extension exceeding authorized rate.
No county clerk shall
extend a tax levy imposed by any taxing district, other than a home rule unit,
based on a rate that exceeds the rate authorized by statute or referendum for
that taxing district. If a taxing district is in violation of Section 18-90, no
county clerk shall extend the final aggregate levy, as defined in Section
18-55, in an amount more than 105% of the final aggregate levy extended for the
(Source: P.A. 86-233; 86-953; 86-957; 86-1475; 87-17; 87-477; 87-895;
35 ILCS 200/18-107
(35 ILCS 200/18-107)
Multi-township assessment district; 1994 extension validated.
For property tax extensions in 1994 only, notwithstanding any other provision
of this Code to the contrary, if a 1993 levy was filed before the last Tuesday
in December 1993 by a multi-township assessment district that was promulgated
by the Department under Section 2-10 effective January 1, 1994 either for the
first time or
with different township members than in 1993, and if that levy has not been
excluded from the 1994 extension of taxes in the county in which the district
is situated, that levy is not an invalid levy because the multi-township
assessment district allegedly lacked authority to adopt that levy in 1993, and
that levy may be extended in 1994. All taxes collected from that extension
shall be distributed to the multi-township assessment district by the collector
in accordance with the provisions of this Code.
(Source: P.A. 88-660, eff. 9-16-94.)
35 ILCS 200/18-110
(35 ILCS 200/18-110)
Chicago school district.
In each county in which there
is a school district and a School Finance Authority organized
under Articles 34 and 34a respectively of the School Code, the county clerk
shall each year determine the rate for that year's extension of taxes levied by
or on behalf of the Authority, and then immediately certify to the school
district that rate. However, in making such determination and certification,
the county clerk shall disregard the tax rate calculated for the extension of
any taxes levied to pay and discharge the principal of and interest on any
bonds issued by the Authority under Article 34A of the School Code on or after
January 1, 1984 and prior to July 1, 1993 (other than bonds issued to
refund or to continue the
refunding of bonds issued before January 1, 1984).
(Source: P.A. 87-17; 87-477; 87-895; 88-455; 88-511.)
35 ILCS 200/18-112
(35 ILCS 200/18-112)
Extension of taxes for additional or supplemental budget of
school district. Notwithstanding any other provision of this Code and in
accordance with Section 17-3.2 of the School Code, if a school district adopts,
in a fiscal year, an additional or supplemental budget under the authority of
Section 17-3.2 of the School Code, the county clerk shall include, in the
extension of taxes made during that fiscal year, the extension of taxes for the
supplemental or additional budget adopted by the school district.
(Source: P.A. 93-346, eff. 7-24-03.)
35 ILCS 200/18-115
(35 ILCS 200/18-115)
Use of equalized assessed valuation.
assessed value of all property, as determined under this Code, after
equalization by the Department, shall be the assessed valuation for all
purposes of taxation, limitation of taxation, and limitation of indebtedness
prescribed in any statute.
(Source: P.A. 86-233; 86-953; 86-957; 86-1475; 87-17; 87-477; 87-895;
35 ILCS 200/18-120
(35 ILCS 200/18-120)
Increase or decrease of rate limit.
This Sec. applies
only to rates which are specifically made subject to increase or decrease
according to the referendum provisions of the General Revenue Law of
Illinois. The question of establishing a maximum tax rate limit other than that
applicable to the next taxes to be extended may be presented to the legal
voters of any taxing district by resolution of the corporate authorities of the
taxing district at any regular election. Whenever any taxing district
establishes a maximum tax rate lower than that otherwise applicable, it shall
publish the ordinance or resolution establishing the maximum tax rate in one or
more newspapers in the district within 10 days after the maximum tax rate is
established. If no newspaper is published in the district, the ordinance or
resolution shall be published in a newspaper having general circulation within
the district. The publication of the ordinance or resolution shall include a
notice of (a) the specific number of voters required to sign a petition
requesting that the question of the adoption of the maximum tax rate be
submitted to the voters of the district; (b) the time within which the petition
must be filed; and (c) the date of the prospective referendum. The district
clerk or secretary shall provide a petition form to any individual requesting
Either in response to the taxing district's publication or by the voters'
own initiative, the question of establishing a maximum tax rate lower than that
in effect shall be submitted to the voters of any taxing district at the
regular election for officers of the taxing district in accordance with the
general election law, but only if the voters have submitted a petition signed
by not fewer than 10% of the legal voters in the taxing district. That
percentage shall be based on the number of votes cast at the last general
election preceding the filing of the petition. The petition shall specify the
tax rate to be submitted. The petition shall be filed with the clerk,
secretary or other recording officer of the taxing district not more than 10
months nor less than 6 months prior to the election at which the question is to
be submitted to the voters, and its validity shall be determined as provided by
the general election law. The officer receiving the petition shall certify the
question to the proper election officials, who shall submit the question to the
Notice shall be given in the manner provided by the general election law.
(Source: P.A. 86-1253; 88-455.)
35 ILCS 200/18-125
(35 ILCS 200/18-125)
Rate limit referenda.
Referenda initiated under Section 18-120
shall be subject to the provisions and limitations of the general election law.
The question of adopting a maximum tax rate other than that applicable shall be
in substantially the following form for all elections held after March 21, 2006:
Shall the maximum tax rate for . . . purposes of . .
. (insert legal name, number, if any, and county or counties of taxing district), Illinois, be established at . . . % of the equalized assessed value of the taxable property therein instead of . . . %, the maximum rate otherwise applicable to the next taxes to be extended?
The votes must be recorded as "Yes" or "No".
The ballot shall have printed thereon, but not as a part of the
proposition submitted, (i) a statement of the purpose or reason for the proposed change in the tax rate, (ii) an estimate of the approximate amount extendable
under the proposed rate and of the approximate amount extendable under
the current rate applicable to the next taxes extended, such amounts being
computed upon the last known equalized assessed value, and (iii) the approximate amount of the tax extendable
against property containing a single family residence and
having a fair market value of $100,000 at the current maximum
rate and at the proposed rate. The approximate amount of the tax extendable against property containing a single family residence shall be calculated (i) without regard to any property tax exemptions and (ii) based upon the percentage level of assessment prescribed for such property by statute or by ordinance of the county board in counties which classify property for purposes of taxation in accordance with Section 4 of Article IX of the Constitution. Any error,
miscalculation or inaccuracy in computing such amounts that is not deliberate
shall not invalidate or
affect the validity of any maximum tax rate so adopted.
If a majority of all ballots cast on the proposition are in favor of the
proposition, the maximum tax rate so established shall become effective with
the levy next following the referendum. It is the duty of the county clerk to
reduce, if necessary, the amount of any taxes levied thereafter. Nothing in
this Section shall be construed as precluding the extension of taxes at rates
less than that authorized by the referendum.
(Source: P.A. 94-976, eff. 6-30-06.)
35 ILCS 200/18-130
(35 ILCS 200/18-130)
The proposition to authorize a maximum tax rate
other than that applicable may, in the discretion of the corporate authorities,
be restricted to the tax levy of a given year or series of years, either by
resolution of the corporate authorities or by the petitioners requesting a vote
on that proposition. The maximum rate limitation thereafter shall revert to
that prior to the referendum. If more than one proposition is submitted for any
one fund of any taxing district at any one election and a majority of votes
cast on any one or more of the propositions are in favor thereof, only the
maximum tax rate authorized in the proposition receiving the highest number of
favorable votes shall become effective. Propositions to establish a maximum
tax rate other than those applicable shall not be submitted more than once in
any one year.
No proposition to increase or decrease a maximum tax rate under
the referendum provisions of this Section, when there is no other applicable
statute for an increase or decrease in a tax rate limit by referendum or
otherwise, shall increase or decrease the maximum tax rate in effect on the
date of the referendum by more than 25%.
Except as provided in this Section and Sections 18-120 and 18-125, the
referenda authorized by Sections 18-120 and 18-125 shall be conducted in all
respects as provided by the general election law.
(Source: P.A. 86-1253; 88-455.)
35 ILCS 200/18-135
(35 ILCS 200/18-135)
Taxing district in 2 or more counties.
(a) Notwithstanding any other provisions to the contrary,
in counties which have an overlapping taxing district or districts that
extend into one or more other counties, the county clerk, upon receipt of
the assessments from the Board of Review or Board of Appeals, and of the
equalization factor from the Department, may use estimated valuations or
estimated rates, as provided in subsection (b) of this Section, for the
overlapping taxing district or districts if the county clerk in any other
county into which the overlapping taxing district or districts extend cannot
certify the actual valuations or rates for the district or districts.
(b) If the county clerk of a county which has an overlapping taxing district
which extends into another county has not received the certified valuations
or rates from the county clerk of any county into which such districts overlap,
he or she may subsequent to March 15, make written demand for actual or
estimated valuations or rates upon the county clerk of that county. Within 10
days of receiving a written demand, the county clerk receiving the demand shall
furnish certified or estimated valuations or rates for the overlapping taxing
district, as pertaining to his or her county, to the county clerk who made the
request. If no valuations or rates are received, the requesting county may
make the estimate.
(c) If the use of estimated valuations or rates results in over or under
extension for the overlapping taxing district in the county using estimated
valuations or rates, the county clerk shall make appropriate
adjustments in the subsequent year. Any adjustments necessitated by the
estimation procedure authorized by this Section shall be made by increasing
or decreasing the tax extension by fund for each taxing district where the
estimation procedures were used.
(d) For taxing districts subject to the Property Tax Extension Limitation Law, the adjustment for paragraph (c) shall be made after the limiting rate has been calculated using the aggregate extension base, as defined in Section 18-185, adjusted for the over or under extension due to the use of an estimated valuation by the county on the last preceding aggregate extension.
(Source: P.A. 95-404, eff. 1-1-08.)
35 ILCS 200/18-140
(35 ILCS 200/18-140)
Extension upon equalized assessment of current levy
year. All taxes shall be extended by each county clerk upon the valuation
produced by the equalization and assessment of property by the Department for
the levy year. In the computation of rates, a fraction of a mill shall be
extended as the next higher mill. Rates may be calculated beyond 3 decimal points to allow the extension to be as close to the levy requested as possible. Each installment of taxes shall be extended
in a separate column. Installments shall be equal and as to each installment a
fraction of a cent shall be extended as one cent.
(Source: P.A. 98-863, eff. 8-8-14.)
35 ILCS 200/18-145
(35 ILCS 200/18-145)
Error in calculation of rate or extension.
other provision of law to the contrary, if, because of an error in the
calculation of tax rates or extension of taxes by the county clerk, the taxes
paid on any property are higher than required by law, the county clerk shall in
the following year abate an amount equal to the excess taxes from the property
taxes extended for any tax levy or fund affected by the error. This Section
shall not deprive any taxpayer of the right to maintain a tax objection under
Sections 23-5 and 23-10 challenging the legality of the county clerk's actions;
but the amount of any subsequent tax abatement shall be credited toward the
payment of any refund ordered by the court.
(Source: P.A. 86-422; 88-455.)
35 ILCS 200/18-150
(35 ILCS 200/18-150)
Extension in one total.
counties with 3,000,000 or more
inhabitants, the county clerk shall, and in all other counties the county clerk
may, extend on each valuation of property the sum of the taxes to be extended
upon the property in one total. When collected, the taxes shall be divided
among the taxing bodies levying the same in proportion to the rates as
determined by the clerk, after deducting from any tax the amount or amounts, if
any, ruled invalid by the final judgment of a court of competent jurisdiction,
and in the event a municipality has adopted tax increment financing under
Division 74.4 of Article 11 of the Illinois Municipal Code, after deducting
from any tax, except from a tax levied by a township to retire bonds issued
the amount to be placed in the special tax allocation fund, and
distributing the amount to be placed in the special fund to the municipal
treasurer under Section 11-74.4-8 of that Act. The clerk shall certify in the
collector's books the rates as determined for extension in such manner as to
indicate the different taxes entering into each total. All officers dealing
with such extensions, shall record them by totals. The clerk shall show in the
collector's books the total tax due each taxing body as extended.
If (i) a county clerk does not extend in one total on each
property the sum of the taxes to be extended upon the property and (ii) a
municipality has adopted tax increment financing under Division 74.4 of Article
11 of the Illinois Municipal Code, then
the clerk may not deduct the amount to be placed in the
special tax allocation fund
from a tax levied by a township to retire bonds issued to satisfy
(Source: P.A. 91-190, eff. 7-20-99.)
35 ILCS 200/18-155
(35 ILCS 200/18-155)
Apportionment of taxes for district in two or more counties.
The burden of taxation of property in taxing districts that lie in more than
one county shall be fairly apportioned as provided in Article IX, Section 7, of
the Constitution of 1970.
The Department may, and on written request made before July 1 to the
Department shall, proceed to apportion the tax burden. The request may be made
only by an assessor, chief county assessment officer, Board of Review, Board of
Appeals, overlapping taxing district or 25 or more interested taxpayers. The
request shall specify one or more taxing districts in the county which lie in
one or more other specified counties, and also specify the civil townships, if
any, in which the overlapping taxing districts lie. When the Department has
received a written request for equalization for overlapping tax districts as
provided in this Section, the Department shall promptly notify the county clerk
and county treasurer of each county affected by that request that tax bills
with respect to property in the parts of the county which are affected by the
request may not be prepared or mailed until the Department certifies the
apportionment among counties of the taxing districts' levies, except as
provided in subsection (c) of this Section. To apportion, the Department
(a) On or before December 31 of that year cause an assessment ratio
study to be made in each township in which each of the named overlapping
taxing districts lies, using equalized assessed values as certified by the
county clerk, and an analysis of property transfers prior to January 1 of
that year. The property transfers shall be in an amount deemed reasonable and
proper by the Department. The Department may conduct hearings, at which the
evidence shall be limited to the written presentation of assessment ratio study
(b) Request from the County Clerk in each County in which the overlapping
taxing districts lie, certification of the portion of the assessed value of the
prior year for each overlapping taxing
district's portion of each township. Beginning with the 1999 taxable year, for
those counties that classify property by
county ordinance pursuant to subsection (b) of Section 4 of Article IX of the
Illinois Constitution, the certification shall be listed by property class as
provided in the classification ordinance. The clerk
shall return the certification within 30 days of receipt of the request.
(c) Use the township assessment ratio studies to apportion the amount to be
raised by taxation upon property within the district so that each county in
which the district lies bears that burden of taxation as though all parts of
the overlapping taxing district had been assessed at the same proportion of
actual value. The Department shall certify to each County Clerk, by March 15,
the percent of burden. Except as provided below, the County Clerk shall apply
the percentage to the extension as provided in Section 18-45 to determine the
amount of tax to be raised in the county.
If the Department does not certify the percent of burden in the time
prescribed, the county clerk shall use the most recent prior certification to
determine the amount of tax to be raised in the county.
If the use of a prior certified percentage results in over or under extension
for the overlapping taxing district in the county using same, the county clerk
shall make appropriate adjustments in the subsequent year, except as provided by Section 18-156. Any adjustments
necessitated by the procedure authorized by this Section shall be made by
increasing or decreasing the tax extension by fund for each taxing district
where a prior certified percentage was used. No tax rate limit shall render any
part of a tax levy illegally excessive which has been apportioned as herein
provided. The percentages certified by the Department shall remain until
changed by reason of another assessment ratio study made under this Section.
To determine whether an overlapping district has met any qualifying rate
prescribed by law for eligibility for State aid, the tax rate of the district
shall be considered to be that rate which would have produced the same amount
of revenue had the taxes of the district been extended at a uniform rate
throughout the district, even if by application of this Section the actual rate
of extension in a portion of the district is less than the qualifying rate.
(Source: P.A. 99-335, eff. 8-10-15.)
35 ILCS 200/18-156
(35 ILCS 200/18-156)
Correction of apportionment of taxes for a district in 2 or more counties.
(a) Definitions. For the purposes of this Section, these definitions shall apply:
"Apportioned property tax levy" means the total property tax extension of a taxing district in one or more counties that has been apportioned by the Department pursuant to Section 18-155.
"Over-apportionment" means that any single county's share of an apportioned property tax levy is subsequently determined to exceed 105% of what that county's share should have been.
(b) If, subsequent to the calculation of an apportioned property tax levy, the Department determines that an over-apportionment has taken place, the Department shall notify the county clerk and county treasurer of each county affected by the incorrect apportionment and shall provide those county clerks and county treasurers with correct apportionment data.
(c) If the notification under this Section is made prior to the due date of the final installment of property tax payments for that taxable year, the county treasurer of a county where an over-apportionment has taken place may, at the treasurer's sole discretion, issue a refund of the over-apportioned amount by either a reduced final installment, a refund of taxes paid, or both, to each taxpayer who is entitled to a refund because of the over-apportionment. Additionally, if the treasurer of the county where an over-apportionment has taken place issues a refund under this subsection, the county treasurer of each other county affected by the incorrect apportionment shall issue a corrected final installment or an additional bill for the amount owed as a result of the under-apportionment of that county's share of the property tax levy to each taxpayer whose taxes were underpaid as a result of the apportionment error.
(d) Any refund issued under subsection (c) due to any over-apportionment may be made from funds held by the county treasurer for the specific taxing district that was the subject of the over-apportionment; once those funds have been disbursed to the taxing districts, the authority of the county treasurer to issue refunds under subsection (c) ends.
(e) This Section applies for taxable year 2015 and thereafter.
(Source: P.A. 99-335, eff. 8-10-15.)
35 ILCS 200/18-157
(35 ILCS 200/18-157)
Apportionment; tax objections; court decisions; adjustments
of levies and refunds to tax objectors. If a court, in any tax objection based
on the apportionment of an overlapping taxing district under Section 18-155, enters a final judgment that there was an over
extension or under extension of taxes for an overlapping taxing district based
on the apportionment under Section 18-155 for the year for which the objection
was filed, the county clerks of each county in which there was an under
extension shall proportionately increase the levy of that taxing district by an
amount specified in the court order in that county in the subsequent year or in
any subsequent year following the final judgment of the court. The increase in
the levy, when extended, shall be set forth as a separate item on the tax bills
of affected taxpayers. Notwithstanding any other provision of law, the
increase in the levy and the extension thereof shall not be subject to any
limitations on levies or extensions imposed by the School Code or this Code.
The funds collected pursuant to a levy increase authorized by this Section
shall be delivered to the county collector of each county in which there was an
over extension for distribution to the tax objectors in accordance with the
No person who, under any other provision of this Code, has
received any payment in satisfaction of a tax objection based in whole or in
part on apportionment under Section 18-155 may receive any payment under this
Section in satisfaction of a tax objection based in whole or in part on
apportionment under Section 18-155.
(Source: P.A. 92-377, eff. 8-16-01; 93-855, eff. 8-2-04.)
35 ILCS 200/18-160
(35 ILCS 200/18-160)
Notification of local officials.
The Department shall notify,
in writing, the overlapping taxing district of the proposed apportionment under
this Section, by August 1 of the year in question. If the overlapping taxing
district enacts a resolution in opposition to the apportionment and files a
certified copy of the resolution with the Department by the following December
31, the Department shall not apportion the tax burden of the overlapping
district for that tax year or any subsequent tax year unless a written request
for apportionment in accordance with Section 18-155 is received in a subsequent
(Source: P.A. 86-905; 87-17; 87-1189; 88-455.)