Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau
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35 ILCS 200/18-245
(35 ILCS 200/18-245)
The Department shall make and promulgate reasonable
rules relating to the administration of the purposes and provisions of Sections
18-185 through 18-240 as may be necessary or appropriate.
(Source: P.A. 87-17; 88-455.)
35 ILCS 200/Art. 18 Div. 5.1
(35 ILCS 200/Art. 18 Div. 5.1 heading)
One-year Property Tax Extension Limitation Law.
35 ILCS 200/18-246
(35 ILCS 200/18-246)
Short title; definitions.
This Division 5.1 may be cited as the One-year Property Tax
Extension Limitation Law.
As used in this Division 5.1:
"Taxing district" has the same meaning provided in Section 1-150, except that
it includes only each non-home rule taxing district with the majority of its
1993 equalized assessed value contained in one or more affected counties, as
defined in Section 18-185, other than those taxing districts subject to the
Property Tax Extension Limitation Law before the effective date of this
amendatory Act of 1995.
"Aggregate extension" means the annual corporate extension for the taxing
district and those special purpose extensions that are made annually for the
taxing district, excluding special purpose extensions: (a) made for the taxing
district to pay interest or principal on general obligation bonds that were
approved by referendum; (b) made for any taxing district to pay interest or
principal on general obligation bonds issued before March 1, 1995; (c) made for
any taxing district to pay interest or principal on bonds issued to refund or
continue to refund those bonds issued before March 1, 1995; (d) made for any
taxing district to pay interest or principal on bonds issued to refund or
continue to refund bonds issued after March 1, 1995 that were approved by
referendum; (e) made for any taxing district to pay interest or principal on
revenue bonds issued before March 1, 1995 for payment of which a property tax
levy or the full faith and
credit of the unit of local government is pledged; however, a tax for the
payment of interest or principal on those bonds shall be made only after the
governing body of the unit of local government finds that all other sources for
payment are insufficient to make those payments; (f) made for payments under a
building commission lease when the lease payments are for the retirement of
bonds issued by the commission before March 1, 1995, to pay
for the building project; (g) made for payments due under installment contracts
entered into before March 1, 1995; and (h) made for payments
of principal and interest on bonds issued under the Metropolitan Water
Reclamation District Act to finance construction projects initiated before
October 1, 1991.
"Special purpose extensions" includes, but is not limited to, extensions for
levies made on an annual basis for unemployment compensation, workers'
compensation, self-insurance, contributions to pension plans, and extensions
made under Section 6-601 of the Illinois Highway Code for a road district's
permanent road fund, whether levied annually or not. The extension for a
special service area is not included in the aggregate extension.
"Aggregate extension base" means the taxing district's aggregate extension
for the 1993 levy year as adjusted under Section 18-248.
"Levy year" has the same meaning as "year" under Section 1-155.
"New property" means (i) the assessed value, after final board of review
or board of appeals action, of new improvements or additions to existing
improvements on any parcel of real property that increase the assessed value of
that real property during the levy year multiplied by the equalization factor
issued by the Department under Section 17-30 and (ii) the assessed value, after
final board of review or
board of appeals action, of real property not exempt from real estate taxation,
which real property was exempt from real estate taxation for any portion of the
immediately preceding levy year, multiplied by the equalization factor issued
by the Department under Section 17-30.
"Recovered tax increment value" means the amount of the 1994 equalized
assessed value, in the first year after a city terminates the designation of
an area as a redevelopment project area previously established under the Tax
Increment Allocation Development Act of the Illinois Municipal Code
or previously established under the Industrial Jobs Recovery
Law of the Illinois Municipal Code, or previously established under the
Economic Development Area Tax Increment Allocation Act, of each
taxable lot, block, tract, or parcel of real property in the redevelopment
project area over and above the initial equalized assessed value of each
property in the redevelopment project area.
Except as otherwise provided in this Section, "limiting rate" means a
fraction the numerator of which is the aggregate extension base times 1.05
and the denominator of which is the 1994 equalized assessed value of all real
property in the territory under the jurisdiction of the taxing district during
the 1993 levy year. The denominator shall not include new property and shall
not include the recovered tax increment value.
(Source: P.A. 91-357, eff. 7-29-99.)
35 ILCS 200/18-247
(35 ILCS 200/18-247)
Tax extensions for the 1994 levy year made
under Sections 18-45 and 18-105 are further limited by the provisions of this
For those taxing districts for which the county clerk extended taxes for any
funds included in the aggregate extension base for the 1993 levy year, the
county clerk shall extend a rate for the sum of the funds in the aggregate
extension base that is no greater than the limiting rate.
This limitation does not apply to those taxing districts for which the county
clerk did not extend taxes for any funds included in the aggregate extension
base for the 1993 levy year, except that it does apply to those districts that
have an aggregate extension base established under subsection (a) of Section
If the county clerk is required to reduce the aggregate extension of a taxing
district by provisions of this Law, the county clerk shall proportionally
reduce the extension for each fund unless otherwise requested by the taxing
(Source: P.A. 89-1, eff. 2-12-95.)
35 ILCS 200/18-248
(35 ILCS 200/18-248)
Adjustments to the limiting rate.
(a) Merging and consolidating taxing districts. For purpose of this Law,
when 2 or more taxing districts merge or consolidate, the sum of the last
preceding aggregate extension for each taxing district shall be combined for
the resulting merged or consolidated taxing district. When a service performed
by one taxing
district is transferred to another taxing district, that part of the aggregate
extension base for that purpose shall be transferred and added to the aggregate
extension base of the transferee taxing district for purposes of this Law and
shall be deducted from the aggregate extension base of the transferor taxing
(b) Annexed or disconnected property. If property is annexed into the
taxing district or is disconnected from a taxing district during the current
levy year, the calculation of the limiting rate under Section 18-246 is not
affected. The rates as limited under this Law are applied to all property in
the district for the 1994 levy year, excluding property that was annexed after
the adoption of the levy for the current levy year.
(c) Rate increase or decrease factor. When a new rate or a rate increase or
decrease that is first effective for the 1994 levy year has been approved by
referendum, the aggregate extension base, as adjusted in subsection (a),
shall be multiplied by a rate increase or decrease factor. The
numerator of the rate increase or decrease factor is the total combined rate
for the funds that made up the aggregate extension for the taxing district for
the 1993 levy year plus the rate increase approved or minus the rate decrease
approved. The denominator of the rate increase or decrease factor is the total
combined rate for the funds that made up the aggregate extension for the 1993
levy year. For those taxing districts for which a new rate or a rate increase
has been approved by referendum held after December 31, 1989, and that did not
increase their rate to the new maximum rate for that fund, the rate increase
factor for the 1994 levy year shall be adjusted by a factor the numerator of
which is the portion of the new or increased rate for which taxes were not
extended plus the aggregate rate in effect for the levy year prior to the levy
year in which the referendum was passed and the denominator of which is the
aggregate rate in effect for the levy year prior to the levy year in which the
referendum was passed.
(d) Tax increment financing districts. Extensions allocable to a special
tax allocation fund and the amount of taxes abated under Sections 18-165 and
18-170 are not included in the aggregate extension base when computing the
(Source: P.A. 89-1, eff. 2-12-95.)
35 ILCS 200/18-249
(35 ILCS 200/18-249)
(a) Certification of new property. For the 1994 levy year, the chief county
assessment officer shall certify to the county clerk, after all changes by the
board of review or board of appeals, as the case may be, the assessed value of
new property by taxing district for the 1994 levy year under rules promulgated
by the Department.
(b) School Code. A school district's State aid shall not be reduced under
the computation under subsections 5(a) through 5(h) of Part A of Section 18-8
of the School Code or under Section 18-8.15 of the School Code due to the
operating tax rate falling from above the minimum requirement of that Section
of the School Code to below the minimum requirement of that Section of the
School Code due to the operation of this Law.
(c) Rules. The Department shall make and promulgate reasonable rules
relating to the administration of the purposes and provisions of Sections
18-246 through 18-249 as may be necessary or appropriate.
(Source: P.A. 100-465, eff. 8-31-17.)
35 ILCS 200/18-249.5
(35 ILCS 200/18-249.5)
The provisions of the One-year Property Tax
Extension Limitation Law are severable under Section 1.31 of the Statute on
(Source: P.A. 89-1, eff. 2-12-95.)
35 ILCS 200/Art. 18 Div. 6
(35 ILCS 200/Art. 18 Div. 6 heading)
Preparation and delivery of books
35 ILCS 200/18-250
(35 ILCS 200/18-250)
Additions to forfeited taxes and unpaid special assessments;
fee for estimate.
(a) When any property has been forfeited for taxes or special
assessments, the clerk shall compute the amount of back taxes and special
assessments, interest, statutory costs, and printer's fees remaining due,
with one year's interest on all taxes forfeited, and enter them upon the
collector's books as separate items. Except as otherwise provided in
Section 21-375, the aggregate so computed shall be collected in the same
manner as the taxes on other property for that year. The county clerk shall
examine the forfeitures, and strike all errors and make corrections as
necessary. Interest added to forfeitures under this Section shall be at the
rate of 12% per year.
(b) In counties with 3,000,000 or more inhabitants, taxes first
for prior years, or previously extended for prior years for which application
for judgment and order of sale is not already pending, shall be added to the
tax of the current year, with interest and costs as provided by law.
Forfeitures shall not be so added, but they shall remain a lien on the property
upon which they were charged until paid or sold as provided by law. There
shall be added to such forfeitures annually the same interest as would be added
if forfeited annually, until paid or sold, and the addition of each year's
interest shall be considered a separate forfeiture. Forfeitures may be
redeemed in the manner provided in Section 21-370 or 21-375. Taxes and special
assessments for which application for judgment and order of sale is
pending, or entered but not enforced for any reason, shall not be added to the
tax for the current year. However, if the taxes and special assessments remain
unpaid, the property, shall be advertised and sold under judgments and orders
of sale to be entered in pending applications, or already entered in prior
applications, including judgments and orders of sale under which the purchaser
fails to complete his or her purchase.
(c) In counties with 3,000,000 or more inhabitants, on or before January
1, 2001 and during each year thereafter, the county clerk
shall compute the amount of taxes on each property that remain due or
forfeited for any year prior to the current year and have not become subject to
Sections 20-180 through 20-190, and the clerk shall enter the same upon the
collector's warrant books of the current and all following years as separate
items in a suitable column. The county clerk shall examine the collector's
warrant books and the Tax Judgment, Sale, Redemption and Forfeiture records for
the appropriate years and may take any other actions as the clerk finds to be
necessary or convenient in order to comply with this subsection. On and after
January 1, 2001, any taxes for any year
remaining due or
forfeited against real property in such county not entered on the current
warrant books shall be deemed uncollectible and void,
shall not be subject to the posting or other requirements of Sections 20-180
(d) In counties with 100,000 or more inhabitants, the county
when making the annual collector's books, in a suitable column, insert and
designate previous forfeitures of general taxes by the word "forfeiture", to be
stamped opposite each property forfeited at the last previous tax sale for
general taxes and not redeemed or purchased previous to the completion of the
collector's books. The collectors of general taxes shall stamp upon all bills
rendered and receipts given the information on the collector's books regarding
forfeiture of general taxes, and the stamped notation shall also refer the
recipient to the county clerk for full information. The county clerk shall be
allowed to collect from the person requesting an estimate of costs of
redemption of a forfeited property, the fee provided by law.
(Source: P.A. 91-668, eff. 12-22-99.)
35 ILCS 200/18-255
(35 ILCS 200/18-255)
Abstract of assessments and extensions.
When the collector's
books are completed, the county clerk shall make a complete statement of the
assessment and extensions, in conformity to the instructions of the Department.
The clerk shall certify the statement to the Department.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
35 ILCS 200/18-260
(35 ILCS 200/18-260)
The county clerk shall make, in each
collector's book, a certificate of the equalization factor as determined by the
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
35 ILCS 200/18-265
(35 ILCS 200/18-265)
A warrant, under the signature and
official seal of the county clerk, shall be annexed to each collector's book,
commanding the collector to collect from the persons named in the book the
sums entered opposite their respective names. The warrant shall direct the
collector to pay the taxes collected to the officers entitled to them.
(Source: P.A. 84-550; 88-455.)
35 ILCS 200/18-270
(35 ILCS 200/18-270)
Delivery of collector's books.
County clerks shall deliver the
books for the collection of taxes and the books for the collection of taxes
charged against railroad property to the duly qualified county or township
collectors on or before December 31 annually, or as soon as practicable. Each
collector shall receive the books or as soon as he or she is qualified.
However, for the 10 years next following the completion of a general
reassessment of property in any county with 3,000,000 or more inhabitants made
under an order of the Department, as soon as such books are ready for delivery
the county clerk shall specify a day for the delivery of the books to the
collectors, shall give notice to the collectors of the specified day, and shall
deliver the books on that day.
(Source: P.A. 76-2254; 88-455.)
35 ILCS 200/18-275
(35 ILCS 200/18-275)
Delivery to township collectors.
On the delivery of the tax
books to the township collectors, the clerk shall make a certified statement
setting forth the name of each township collector, the amount of taxes to be
collected and paid for each purpose for which the tax is levied in each taxing
district and furnish the same statement to the county collector.
(Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/Tit. 7
(35 ILCS 200/Tit. 7 heading)
35 ILCS 200/Art. 19
(35 ILCS 200/Art. 19 heading)
Tax Collection Officials
35 ILCS 200/19-5
(35 ILCS 200/19-5)
Township collector's bond and oath.
Each township collector,
before entering upon the duties of office, shall execute a bond, with surety or
sureties to be approved by the supervisor and the township clerk. The bond
shall be given for a sum equal to 160% of the largest amount of taxes collected
by that officer or predecessor in office in any one year during the preceding 5
years if individuals act as sureties, or equal to 110% of such largest amount
if the security is given by a surety company authorized to do business in this
state, estimated by the supervisor and township clerk, that will be in his or
her custody or control at any one time. Signatures to such bond, signed with a
mark, shall be witnessed, but in no other case shall witness be required. The
bond shall be substantially in the following form:
We A. B. of the .... of .... in the County of .... in the State of Illinois,
as township collector, and C.
D. and E. F. of that county and State,
as securities, are obligated to the People of the State of Illinois, in the
penal sum of $.... for the payment of which, we obligate ourselves, our
heirs, executors and administrators, successors and assigns. Signed on
The condition of the foregoing bond is such, that if the above obligated
A. B. performs all the duties required to be performed as collector of the
taxes for the year (insert year) in the township of .... in the
county of ...., Illinois, in the time and manner prescribed by law, and when he
or she shall be succeeded in office, shall surrender and deliver over to his or
her successor in office all books, papers and moneys pertaining to the office,
except as hereinafter provided, then the foregoing bond to be void; otherwise
to remain in full force.
It is expressly understood and intended that the obligation of the above
named sureties shall not extend to any loss sustained by the insolvency,
failure or closing of any bank or trust company organized and operating
either under the laws of the State of Illinois or the United States wherein the
collector has placed the funds in his or her custody or control, or any part
A. B. ....(Signature)
C. D. ....(Signature)
E. F. ....(Signature)
He or she shall also take and subscribe an oath, to be endorsed on the back
of the bond, substantially as follows:
I do solemnly swear that I will support the constitution of the United
States, and the constitution of the State of Illinois, and that I will
faithfully discharge the duties of the office of township collector, according
to the best of my ability.
(Source: P.A. 91-357, eff. 7-29-99.)
35 ILCS 200/19-10
(35 ILCS 200/19-10)
Filing of bond.
The township supervisor shall, within six
business days after approval of the township collector's bond, file the bond,
with the approval endorsed thereon, in the office of the county recorder, who
shall record the bond, including the oath, in a book for that purpose. When
recorded, the oath and bond shall be filed by the county recorder in the office
of the county clerk. A bond, when so filed for record, shall be a lien against
the property of the township collector until he or she has complied with the
(Source: Laws 1939, p. 886; P.A. 88-455.)