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, schools, etc.) file a levy request 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 payment schedule.
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 which determines the individual tax bill. Taxes depend on the assessed value of the property, as well as the dollar amount requested by each taxing body in that property’s taxing code. Once the Clerk completes tax extensions, the County Treasurer mails bills and collects tax payments.
In addition, the County Clerk’s office is working on tax code maps which show the tax codes and boundaries of each taxing district. The Clerk also files annexations and boundary changes in all taxing districts. These changes are reported to the Illinois Department of Revenue. Records relating to Tax-Increment Financing (TIF) districts and Enterprise Zone abatements, special processes designed to create or retain development, are maintained.