Illinois Compiled Statutes
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REVENUE35 ILCS 200/Art. 18 Div. 1
(35 ILCS 200/) Property Tax Code.
(35 ILCS 200/Art. 18 Div. 1 heading)
35 ILCS 200/18-10
(35 ILCS 200/18-10)
The county board of each county with less than
3,000,000 inhabitants shall, annually, at the September session, determine the
amount of county taxes to be levied for all purposes. Any county with less than
3,000,000 inhabitants which has changed its fiscal year may, at the September
session or at any adjourned meeting thereof, instead of determining the amount
of all county taxes to be levied for a one-year period, determine the amount of
taxes to be levied during a period greater or less than a year as required by
the change of the fiscal year. The county board of each county with 3,000,000
or more inhabitants shall, annually, prior to the third Monday of March,
determine the amount of county taxes to be levied for all purposes. The amount
for each purpose shall be stated separately. All counties shall certify to the
county clerk annually, on or before the last Tuesday in December the amounts
that they have levied.
(Source: P.A. 87-17; 88-455.)
35 ILCS 200/18-15
(35 ILCS 200/18-15)
Filing of levies of taxing districts.
(a) Notwithstanding any other
law to the contrary, all taxing districts, other than a school district subject to the authority of a Financial Oversight Panel pursuant to Article 1H of the School Code, shall annually certify to the county
clerk, on or before the last Tuesday in December, the several amounts that they
(a-5) Certification to the county clerk under subsection (a), including any supplemental or supportive documentation, may be submitted electronically.
(b) A school district subject to the authority of a Financial Oversight Panel pursuant to Article 1H of the School Code shall file a certificate of tax levy, necessary to effect the implementation of the approved financial plan and the approval of the Panel, as otherwise provided by this Section, except that the certificate must be certified to the county clerk on or before the first Tuesday in November.
(c) If a school district as specified in subsection (b) of this Section fails to certify and return the certificate of tax levy, necessary to effect the implementation of the approved financial plan and the approval of the Financial Oversight Panel, to the county clerk on or before the first Tuesday in November, then the Financial Oversight Panel for the school district shall proceed to adopt, certify, and return a certificate of tax levy for the school district to the county clerk on or before the last Tuesday in December.
(Source: P.A. 102-625, eff. 1-1-22
35 ILCS 200/18-20
(35 ILCS 200/18-20)
Abatement of levies.
(a) Notwithstanding any other law to the contrary, if any taxing district
receives funds under Section 12 of the State Revenue Sharing Act, which may
lawfully be used by the district, the governing authority of the district, upon
determining that a surplus of funds is available for any purpose, shall adopt a
resolution or ordinance reducing its tax levy for the year for which the
resolution or ordinance is adopted.
(b) If any taxing district reduces its levy, the governing authority of the
district shall certify its action to the county clerk of each county collecting
those taxes. The county clerk shall abate the levy of the district in
accordance with the provisions of the certified resolution or ordinance.
(Source: P.A. 81-1255; 88-455.)
35 ILCS 200/18-25
(35 ILCS 200/18-25)
County clerk to provide collector's books.
The county clerk
shall, annually, make out for the use of collectors, in books to be furnished
by the county, correct lists of taxable property, as assessed and equalized.
(Source: Laws 1939, p. 886; P.A. 88-455.)
35 ILCS 200/18-30
(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.
(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. 102-894, eff. 5-20-22.)
35 ILCS 200/18-50.2
(35 ILCS 200/18-50.2)
Vendor information reporting.
Beginning in levy year 2022, each taxing district that has an aggregate property tax levy of more than $5,000,000 for the applicable levy year shall make a good faith effort to collect and electronically publish data from all vendors and subcontractors doing business with the taxing district as to: (1) whether the vendor or subcontractor is a minority-owned, women-owned, or veteran-owned business, as defined in the Business Enterprise for Minorities, Women, and Persons with Disabilities Act; and (2) whether the vendor or subcontractor holds any certifications for those categories or if they are self-certifying; if the vendor self-certifies, then the taxing district shall publish whether the vendor qualifies as a small business under federal Small Business Administration standards. This Section is a denial
of home rule powers and functions 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.
The taxing district may use existing software to comply with this Section.
(Source: P.A. 102-265, eff. 8-6-21.)