Active Duty Tax Deferral

Application by a member of the Illinois National Guard or a Member of the United States Armed Forces Reserves for Extension of Property Tax Due Date for a Maximum of 180 days after return to Active Duty.

Illinois Public Act 94-312 (35ILCS 200/21-15) effective July 25, 2005, states "If an Illinois resident who is a member of the Illinois National Guard or a reserve component of the armed forces of the United States and who has an ownership interest in property taxes under this Act is called to active duty for deployment outside the continental United States and is on active duty on the due date of any installment of taxes due under this Act, he or she shall not be deemed delinquent in the payment of the installment and no interest shall accrue or be charged as a penalty on the installment until 180 days after that member returns from active duty. To be deemed not delinquent in the payment of an installment of taxes and any interest on that installment, the reservist or guardsperson must make a reasonable effort to notify the county clerk and the county collector within 180 days after his or her deactivation and provide verification of the date of his or her deactivation. An installment of property taxes on the property of any reservist or guardsperson who fails to provide timely notice and verification of deactivation of the county clerk is subject to interest and penalties as delinquent taxes under this Code from the date of deactivation."

To apply for the Extension of Property Tax Due, access the Tax Deferral form (PDF) and submit it to the Henry County Treasurer.

Please call our office for any questions or issues.