Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau
Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts
soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide
Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
35 ILCS 200/20-20
(35 ILCS 200/20-20)
Changes in address for mailing tax bill.
(a) 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.
(b) 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, subject to the provisions of subsection (b) of Section 20-5 of this Act. 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; 98-628, eff. 1-1-15
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.)
35 ILCS 200/20-45
(35 ILCS 200/20-45)
On the application of any person to pay any tax or
delinquent special assessment, previously filed with the county collector, upon
any property, the county collector shall make out to the person a receipt in
which shall be noted all taxes and assessments upon the property returned to
the collector and not previously paid.
(Source: Laws 1967, p. 1977; P.A. 88-455.)
35 ILCS 200/20-50
(35 ILCS 200/20-50)
Payment to taxing districts by township collectors; intermediate settlements.
(a) Township collectors shall, every 30 days, when required to do so by
the proper authorities of incorporated towns, cities, villages, and road and
school districts for which any tax is collected, render to those authorities a
statement of the amount of each kind of tax collected for the entity and the
amount paid under protest. At the same time, subject to Sections 3.1-35-60
through 3.1-35-80 of the Illinois Municipal Code, the collectors shall pay over
to the authorities the amount of all taxes shown to be collected, other than
those paid under protest. The payments shall be made as directed in the warrant
attached to the collector's books.
(b) Township collectors shall, every 30 days, render a similar account of
county taxes, to the county collector, and at the same time, the collectors
shall pay over the amount collected to the county collector.
(c) Each township collector shall make final settlement for all taxes
charged in the tax books at or before the time fixed in Section 20-55. In
making the settlements, the collectors shall be entitled to credit for the
amount uncollected on the tax books as determined by the settlement with the
(d) The officer to whom any moneys are paid under this Section shall deliver
to the collector duplicate receipts for those payments.
(Source: P.A. 91-357, eff. 7-29-99.)
35 ILCS 200/20-55
(35 ILCS 200/20-55)
Final settlements by township collectors.
shall return the tax books and make final settlement for the amount of taxes
placed in their hands for collection, within 60 days after receiving the tax
books, except the county collector may first notify, in writing, the several
township collectors upon what day, within 20 days after the expiration of 60
days from the day the tax books are received by the township collector, that
they shall appear at his or her office to make final settlement. Township
collectors in townships organized under the provisions of Article 15 of the
Township Code shall make a partial settlement with the
county collector of all taxes collected at the expiration of 60 days from the
day the tax books are received by the township collectors, but shall retain the
tax books until on or before the first day of September at which time they
shall make final settlement for the amount of taxes placed in their hands for
collection together with the amount of interest and penalties which may have
accrued thereon, which interest and penalties the township collector shall
collect, and return the tax books to the county collector. In the 10 years
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, the
return and settlement shall be made on or before the twenty-first day after the
day specified by the county clerk for the delivery of the books for the
collection of taxes to the collectors, but the county collector may first
notify in writing the several township collectors upon what day within 20 days
after the 21 day period they shall appear at his or her office to make final
(Source: P.A. 88-455; 88-670, eff. 12-2-94.)
35 ILCS 200/20-60
(35 ILCS 200/20-60)
Statement of taxes collected by township collector.
At the time
of making return to the county collector, each township collector shall make
out and deliver to the county collector a detailed statement, in writing, of
the amount of taxes paid under protest and the amount of taxes he or she has
been unable to collect on property, the same as in the tax books delivered to
him or her by the county clerk, and shall show the property index number, or
the number of the page of the tax book and the number of the line of the page
to identify the item that appears to be delinquent. When no taxes have been
paid on any one page on the collector's book, the page footings of the taxes on
such page may be copied into the statement. It is not necessary to give in the
statement the description of the delinquent property, nor the names of the
owners. The township collector shall add up the delinquent taxes in the
statement, and make a summary thereof, setting forth the aggregate amount of
tax and the total delinquent, in the same manner as in his or her warrant, and
shall make oath that the statement is true and correct. At the time of making
the final settlement the township collectors shall pay over to the county
collector all taxes paid to them under protest.
(Source: P.A. 83-121; 88-455.)
35 ILCS 200/20-65
(35 ILCS 200/20-65)
Affidavit of collections.
Each township collector, at the time
of returning the tax books to the county collector, shall make affidavit, to be
entered upon the book and subscribed by the collector, that the taxes charged
against each property remain due and unpaid at the date of making the affidavit
in each case where there does not appear in the proper column the amount of
taxes as having been paid to the collector, and the date of payment and the
name of any person as having paid the same; which affidavit shall be prima
facie evidence of the facts therein stated.
(Source: P.A. 83-121; 88-455.)
35 ILCS 200/20-70
(35 ILCS 200/20-70)
Credit for collections; township collector.
Upon the filing of
the tax book, the county collector shall allow the township collector credit
for the amount of taxes therein stated to be unpaid, and shall credit the same
to the funds for which the tax was charged. When the county collector makes
settlement with the county board, those statements shall be sufficient voucher
to entitle him or her to credit for the amount therein stated, less such
amount, if any, that may have been collected by him or her.
(Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/20-75
(35 ILCS 200/20-75)
Satisfaction piece for township collector.
Upon the final
settlement of the amount of taxes directed to be collected by any collector, in
any township, the county collector shall, if requested, give to the township
collector, or any of his or her sureties, a satisfaction piece in writing. The
satisfaction piece may be recorded in the recorder's office, and when so
recorded shall operate as a discharge of the sureties and of the lien upon the
property of the collector, except as to all suits commenced upon the bond
within 3 years after the recording of the satisfaction piece.
(Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/20-80
(35 ILCS 200/20-80)
Failure of township collector to make final settlement.
township collector fails to appear and make final settlement, or pay over the
amount in his or her hands, when required in this Code, the county collector
shall forthwith cause the bond of the collector to be put in suit, and recovery
may be had thereon for the sum due, for all taxes and special assessments, plus
25% thereon as damages, with costs of suit.
(Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/Art. 20 Div. 3
(35 ILCS 200/Art. 20 Div. 3 heading)
Procedures for county collectors
35 ILCS 200/20-85
(35 ILCS 200/20-85)
Powers and duties of county collectors.
County collectors shall
have the same powers and may proceed in the same manner, for the collection of
any tax on property, as township collectors. If in any township the office of
township collector is or becomes vacant, and the vacancy is not filled on or
before the first day of May next following the vacancy, the county clerk shall
deliver all the collectors' books to the county collector of the county, having
annexed to each book a warrant under the signature and official seal of the
county clerk, commanding the county collector to collect from the persons named
in the books the sum of taxes charged opposite their names, except as otherwise
provided in Section 21-375. The county collector shall then collect and pay
over all taxes, assessments and other charges shown in the books, and do all
acts required by law as if the taxes, assessments and other charges had been
duly returned delinquent by a township collector. The collectors' books so
delivered to the county collector shall, for all purposes, in all subsequent
proceedings, be used in the same manner and have the same force and effect as
if the books were delivered to the township collectors, and returned by them,
as provided by law. In 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 order of the Department, if for any reason the books have not been
delivered to the township collector within 5 days after the day specified by
the county clerk for that delivery, the county clerk shall deliver the books to
the county collector, and all provisions of this Section shall apply. When any
injunction restraining the collection of taxes is dissolved after the tax books
are returned to the county collector, the taxes or the portion thereof upon
which the injunction has been dissolved, shall be paid to the county collector,
who shall proceed as though collection of the taxes had never been enjoined.
(Source: P.A. 84-550; 88-455.)