Property Tax

The County Clerk's office plays an important role in the county's property tax process by filing tax levies and extending taxes to each property owner annually.

Local taxing districts (municipalities, road districts, townships, schools, etc.) file a levy request (last Tuesday in December) annually with the County Clerk seeking property tax funds from their district's taxpayers for general and special purposes. The County Clerk ensures all levy requests are filed in compliance with the Illinois Truth-In-Taxation law and in accordance with statutory tax rate limits.

The County Clerk records all outstanding bonds from all of its taxing districts. Bond payment amounts are added to each district's annual levy as required by the original bond payment schedule. Bonds are filed in the County Clerk's office prior to March 1st of the calendar year during which the tax will be collected.

After property assessments are completed by the Supervisor of Assessments and the Board of Review, the County Clerk extends taxes to each parcel of property in the County, a process that determines the individual tax bill. Taxes depend on the assessed value of the property, as well as the dollar amount requested by each taxing district in that property's tax code. Once the Clerk completes tax extensions (usually in the month of April), the County Treasurer then mails bills and collects tax payments.

Delinquent Tax Redemption

If the taxes on a parcel of land are not paid, they become delinquent. The County Treasurer conducts a sale of the unpaid taxes every year for the property in delinquency. Professional tax buyers and private citizens bid on the right to buy the delinquent taxes on individual parcels of property. Winning bidders then pay the outstanding tax. Once the tax sale is complete, the County Clerk is responsible for receiving payment of the delinquent taxes.

Interest and penalties can add to the amount the property owner owes. Original interest can range from 0% to 18% annually. Other fees, court costs, certified mailing costs and other costs also add to the total due.

It is important to know that property owners do not immediately lose their ownership of the property. Owners have two and a half years during which to redeem their property and protect their interest. After that time, the tax buyer may grant an extension to the property owner or they can petition the Circuit Court for a tax deed transferring ownership.

Redeeming Delinquent Property Taxes

To redeem delinquent property taxes, contact the County Clerk's Office. You will need to provide a parcel number for the property in order to look at the amount that is owed at that time. Payment must be in full and can only be paid in cash, money order, or by a bank's cashier's check. According to Illinois law, personal checks and credit cards can not be accepted.