Illinois Compiled Statutes
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REVENUE35 ILCS 200/19-80
(35 ILCS 200/) Property Tax Code.
(35 ILCS 200/19-80)
Death of county collector.
Upon the death of any county
collector during the time the tax books are in his or her hands, and before the
time for making settlements, the county clerk shall take charge of the tax
books. The clerk shall appoint one or more competent persons to examine the tax
books. The appointed persons shall ascertain the amount remaining uncollected,
and make out an abstract of the same, except that if there is only a small
portion of the taxes collected at the time of the death of the collector, the
amount actually collected shall be ascertained, and the same books used in
completing the collections.
(Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/Art. 20
(35 ILCS 200/Art. 20 heading)
Tax Collection Process
35 ILCS 200/Art. 20 Div. 1
(35 ILCS 200/Art. 20 Div. 1 heading)
35 ILCS 200/20-5
(35 ILCS 200/20-5)
Mailing tax bill to owner.
Every township collector, and every
county collector in cases where there is no township collector, upon receiving
the tax book or books, shall prepare tax bills showing each installment of
property taxes assessed, which shall be filled out in accordance with Section
20-40. A copy of the bill shall be mailed by the collector, at least 30 days
prior to the date upon which unpaid taxes become delinquent, to the owner of
the property taxed or to the person in whose name the property is taxed.
(Source: P.A. 86-957; 87-818; 88-455.)
35 ILCS 200/20-10
(35 ILCS 200/20-10)
Mailing to mortgage lender.
When the copy of the tax bill is
mailed by the collector to the owner or person at or in care of the address of
a mortgage lender, the mortgage lender, within 15 days of receiving the copy,
shall furnish and mail an additional copy of the bill to each mortgagor of the
property at his or her last known address as shown on the records of the
mortgage lender. However, if the property referred to in the copy is situated
in a county which uses the estimated or accelerated billing methods, only an
additional copy of the bill for the final installment of taxes due with respect
to the real property shall be furnished and mailed by the mortgage lender to
the mortgagor. A copy may be used by the collector in receipting for the tax
paid, and a copy or record shall be retained by the collector.
(Source: P.A. 86-957; 87-818; 88-455.)
35 ILCS 200/20-12
(35 ILCS 200/20-12)
Duplicate copies of tax bills.
The collector, upon approval
the county board, shall assess a fee of up to $5
for each duplicate tax bill provided to any mortgage lender as defined in
Section 1-90 who is not the property
owner of record.
All amounts collected under this Section shall be deposited into the
Tax Sale Automation Fund established in Section 21-245 of this Code.
(Source: P.A. 91-551, eff. 8-14-99.)
35 ILCS 200/20-15
(35 ILCS 200/20-15)
Information on bill or separate statement.
There shall be
printed on each bill, or on a separate slip which shall be mailed with the
(a) a statement itemizing the rate at which taxes
have been extended for each of the taxing districts in the county in whose district the property is located, and in those counties utilizing electronic data processing equipment the dollar amount of tax due from the person assessed allocable to each of those taxing districts, including a separate statement of the dollar amount of tax due which is allocable to a tax levied under the Illinois Local Library Act or to any other tax levied by a municipality or township for public library purposes,
(b) a separate statement for each of the taxing
districts of the dollar amount of tax due which is allocable to a tax levied under the Illinois Pension Code or to any other tax levied by a municipality or township for public pension or retirement purposes,
(c) the total tax rate,
(d) the total amount of tax due, and
(e) the amount by which the total tax and the tax
allocable to each taxing district differs from the taxpayer's last prior tax bill.
The county treasurer shall ensure that only those taxing districts in
which a parcel of property is located shall be listed on the bill for that
In all counties the statement shall also provide:
(1) the property index number or other suitable
(2) the assessment of the property,
(3) the statutory amount of each homestead exemption
(4) the assessed value of the property after
application of all homestead exemptions,
(5) the equalization factors imposed by the county
and by the Department, and
(6) the equalized assessment resulting from the
application of the equalization factors to the basic assessment.
In all counties which do not classify property for purposes of taxation, for
property on which a single family residence is situated the statement shall
also include a statement to reflect the fair cash value determined for the
property. In all counties which classify property for purposes of taxation in
accordance with Section 4 of Article IX of the Illinois Constitution, for
parcels of residential property in the lowest assessment classification the
statement shall also include a statement to reflect the fair cash value
determined for the property.
In all counties, the statement must include information that certain
taxpayers may be eligible for tax exemptions, abatements, and other assistance programs and that, for more information, taxpayers should consult with the office of their township or county assessor and with the Illinois Department of Revenue.
In all counties, the statement shall include information that certain
taxpayers may be eligible for the Senior Citizens and Disabled Persons Property
Tax Relief Act and that applications are
available from the Illinois Department on Aging.
In counties which use the estimated or accelerated billing methods, these
statements shall only be provided with the final installment of taxes due. The
provisions of this Section create a mandatory statutory duty. They are not
merely directory or discretionary. The failure or neglect of the collector to
mail the bill, or the failure of the taxpayer to receive the bill, shall not
affect the validity of any tax, or the liability for the payment of any tax.
(Source: P.A. 97-689, eff. 6-14-12; 98-93, eff. 7-16-13.)
35 ILCS 200/20-20
(35 ILCS 200/20-20)
Changes in address for mailing tax bill.
To insure that a person
requesting a change of the address to which a property tax bill is sent has a
legal interest in the property or authority to act on behalf of the owner of
the property, the county collector in every county with less than 3,000,000
inhabitants or less shall establish and enforce a procedure for requiring
identification or certification of the identity of taxpayers who request a
change in the address to which their tax bill is mailed. No change of address
shall be implemented unless the person requesting the change is the owner of
the property, a trustee or a person holding the power of attorney from the
owner or trustee of the property. However, if a property owner conveys a permanent change of address in writing to the United States Postal Service, then, on or after the effective date of that change of address, the county collector may mail a property tax bill to the property owner at his or her new address regardless of whether or not the owner notifies the collector of the address change.
As an alternative to mailing a copy of the bill, the collector may send the tax bill via e-mail at the request of the taxpayer. If the taxpayer makes such a request, then the taxpayer shall notify the collector of any change in his or her e-mail address as soon as possible after the address is changed.
(Source: P.A. 97-1084, eff. 8-24-12.)
35 ILCS 200/Art. 20 Div. 2
(35 ILCS 200/Art. 20 Div. 2 heading)
Payment and handling of funds
35 ILCS 200/20-25
(35 ILCS 200/20-25)
Forms of payment.
(a) Taxes levied by taxing districts may be
satisfied by payment in legal money of the United States, cashier's check,
certified check, post office money order, bank money order issued by a national
or state bank that is insured by the Federal Deposit Insurance Corporation, or
by a personal or corporate check drawn on such a bank, to the respective
collection officers who are entitled by law to receive the tax payments or by
credit card in accordance with the Local Governmental Acceptance of Credit
Cards Act. A
county collector may refuse to accept a personal or corporate check within 45 days before a
tax sale or at any time if a previous payment by the same payer was returned by a bank for any reason.
(b) Beginning on January 1, 2012, subject to compliance with all applicable purchasing requirements, a county with a population of
more than 3,000,000 is required to accept payment by credit card for each installment of property taxes; provided that all service charges or fees, as determined by the county, associated with the processing or accepting of a credit card payment by the county shall be paid by the taxpayer. If a taxpayer elects to make a property tax payment by credit card and a service charge or fee is imposed, the payment of that service charge or fee shall be deemed voluntary by the taxpayer and shall not be refundable. Nothing in this subsection requires a county with a population of more than 3,000,000 to accept payment by credit card for the payment on any installment of taxes that is delinquent under Section 21-10, 21-25, or 21-30 of the Property Tax Code or for the purposes of any tax sale or scavenger sale under Division 3.5, 4, or 5 of Article 21 of the Property Tax Code.
A county that accepts payment of property taxes by credit card in accordance with the terms of this subsection shall not incur liability for or associated with the collection of a property tax payment by credit card. The public hearing requirement of subsection (a) of Section 20 of the Local Governmental Acceptance of Credit Cards Act shall not apply to this subsection. This subsection is a limitation under subsection (i) of Section
6 of Article VII of the Illinois Constitution on the concurrent
exercise by home rule units of powers and functions exercised
by the State.
(Source: P.A. 96-1248, eff. 7-23-10; 96-1250, eff. 7-23-10; 97-333, eff. 8-12-11.)
35 ILCS 200/20-27
(35 ILCS 200/20-27)
Reimbursement of tax proceeds for annexed property.
Notwithstanding any other provision of law, beginning in taxable year 2010, if property is annexed to a municipality under Section 7-1-13 of the Illinois Municipal Code at any time during the taxable year, any taxpayer who is liable for paying property taxes on the property during the taxable year may apply to the municipality for a refund of the amount of property taxes (i) paid by the taxpayer, (ii) distributed to the municipality, and (ii) attributable to the annexed property for the portion of the taxable year during which the property was not included in the municipality. The municipality shall refund those amounts to the taxpayer within 60 days after the application is received.
A home rule unit may not regulate the collection or distribution of tax proceeds in a manner inconsistent with this Section. This
subsection is a limitation under subsection (i) of Section 6 of Article VII of
the Illinois Constitution on the concurrent exercise by home rule units of
powers and functions exercised by the State.
(Source: P.A. 96-1351, eff. 7-28-10.)
35 ILCS 200/20-30
(35 ILCS 200/20-30)
Designation of depository for township collector.
requested by the township collector, the township board of trustees or, where
the powers and duties of that board have been succeeded to by some other
governing body, then that governing body, shall designate one or more banks or
savings and loan associations in which the funds received by the township
collector, by virtue of the office, may be deposited. Once a bank or savings
and loan association has been designated it shall continue as a designated
depository until 10 days after a new depository is designated and qualified
under this Section. When a new depository is designated, the township board of
trustees or other governing body shall notify the sureties of the township
collector of that fact, in writing, at least 5 days before the transfer of
funds. The township collector is discharged from responsibility for all funds
deposited in the bank or savings and loan association while those funds are so
No bank or savings and loan association shall receive public funds under this
Section, unless it has complied with the requirements of Section 6 of the
Public Funds Investment Act.
(Source: P.A. 83-541; 88-455.)
35 ILCS 200/20-35
(35 ILCS 200/20-35)
Investments by county collector.
The county collector shall, as
provided in Section 2 of the Public Funds Investment Act, invest and reinvest
the proceeds of the lesser of any taxes paid under protest or funds withheld
from distribution and held in a Protest Fund, as provided in Section 23-20.
The investments shall be obligations of the United States Government maturing
not more than 91 days after the date of purchase, or savings accounts,
including certificates of deposit, investment certificates or time deposit open
accounts, in banks or savings and loan associations insured by the United
States or other federal agency. Investments made in obligations of the United
States Government shall be at then existing market price and in any event not
to exceed par plus accrued interest. The cost price of the obligations and all
savings accounts in banks or savings and loan associations
shall be considered as cash in the custody of the county collector. All
earnings accruing on any Protest Fund investment or bank or savings
and loan association savings account in excess of those amounts paid as
interest on moneys refunded to taxpayers shall be credited to and paid into
the county corporate fund, except as provided in Section 23-20.
No bank or savings and loan association shall receive public funds under this
Section unless it has complied with Section 6 of the Public Funds Investment
After the effective date of this amendatory Act of 1997, no additional
shall be deposited into a Protest Fund, other than interest on investments of
funds that were deposited into a Protest Fund prior to this amendatory Act of
(Source: P.A. 90-556, eff. 12-12-97.)
35 ILCS 200/20-40
(35 ILCS 200/20-40)
Record of tax payments.
When any person pays the taxes charged
on any property, the collector shall enter the payment in his or her book,
specifying by whom paid (if other than the assessee and if so requested), the
amount paid, what year paid for, and the property and value thereof on which
the same was paid, according to its description in the collector's books, and
in case the tax was paid under protest, also that the tax was so paid. The
entry and any receipt, if given, shall bear the genuine or facsimile signature
or printed name of the collector or deputy receiving the payment. Evidence of
payment shall consist of the taxpayer's cancelled check or money order and the
receipt, where they exist, together with the entry in the collector's books.
The collector or deputy shall be required to issue a receipt to a taxpayer only
if (a) the taxpayer makes a payment in cash, or (b) the taxpayer requests a
receipt as evidence of payment. If a taxpayer requests a receipt, the
collector or deputy shall mail the receipt to the taxpayer. The collector shall
enter, opposite each property, the name and post office address of the person
paying the tax if that person is other than the assessee and has requested a
receipt specifying by whom the tax was paid.
(Source: P.A. 82-1028; 88-455.)