Illinois Compiled Statutes 35 Revenue: Article 6 - Levy and Extension
Article 18. Levy and Extension Process
Division 1. Levying Process
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-10
County levies. The county board of each county with less than 3,000,000 inhabitants shall, annually, at the September session, determine the amount of county...
- Illinois Property Tax Code. - 35 ILCS 200, Section 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...
- Illinois Property Tax Code. - 35 ILCS 200, Section 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...
- Illinois Property Tax Code. - 35 ILCS 200, Section 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...
- Illinois Property Tax Code. - 35 ILCS 200, Section 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...
- Illinois Property Tax Code. - 35 ILCS 200, Section 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...
- Illinois Property Tax Code. - 35 ILCS 200, Section 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...
- Illinois Property Tax Code. - 35 ILCS 200, Section 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...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-50
Filing of budget and appropriation ordinance. The governing authority of each taxing district shall file with the county clerk within 30 days of their...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-50.1
School Finance Authority and Financial Oversight Panel levies. (a) Notwithstanding any other law to the contrary, any levy adopted by a School Finance Authority created...
Division 2. Truth in Taxation
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-55
Short title and definitions. This Division 2 may be cited as the Truth in Taxation Law. As used in this Division 2: (a) "Taxing...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-56
Legislative purpose. The purpose of this Law is to require taxing districts to disclose by publication and to hold a public hearing on their...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-60
Estimate of taxes to be levied. Not less than 20 days prior to the adoption of its aggregate levy, hereafter referred to as "levy",...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-65
Restriction on extension. Until it has complied with the notice and hearing provisions of this Article, no taxing district shall levy an amount of...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-70
More than 5% increase; notice and hearing required. If the estimate of the corporate authority made as provided in Section 18-60 is more than...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-72
A school board shall give public notice of and hold a public hearing on its intent to amend a certificate of tax levy under...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-75
Notice; place of publication. If the taxing district is located entirely in one county, the notice shall be published in an English language newspaper...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-80
Time and form of notice. The notice shall appear not more than 14 days nor less than 7 days prior to the date of...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-85
Notice if adopted levy exceeds proposed levy. If the final aggregate tax levy resolution or ordinance adopted is more than 105% of the amount, exclusive...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-90
Limitation on extension of county clerk. The tax levy resolution or ordinance approved in the manner provided for in this Article shall be filed...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-92
Downstate School Finance Authority for Elementary Districts Law and Financial Oversight Panel Law. (a) The provisions of the Truth in Taxation Law are subject to...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-93
Maywood Public Library District Tax Levy Validation (2002) Law. The provisions of the Truth in Taxation Law are subject to the Maywood Public Library District...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-95
Effect of Truth in Taxation Law. Nothing contained in Sections 18-55 through 18-90 shall serve to extend or authorize any tax rate in excess...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-100
Defective publication. A levy of a taxing district shall not be invalidated for failure to comply with the provisions of this Article if the...
Division 2.1. Cook County Truth in Taxation (Repealed Internally, Eff. 1-1-03)
Division 3. Extension Procedures
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-105
Extension exceeding authorized rate. No county clerk shall extend a tax levy imposed by any taxing district, other than a home rule unit, based...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-107
Multi-township assessment district; 1994 extension validated. For property tax extensions in 1994 only, notwithstanding any other provision of this Code to the contrary, if...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-110
Chicago school district. In each county in which there is a school district and a School Finance Authority organized under Articles 34 and 34a...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-112
Extension of taxes for additional or supplemental budget of school district. Notwithstanding any other provision of this Code and in accordance with Section 17-3.2...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-115
Use of equalized assessed valuation. The equalized assessed value of all property, as determined under this Code, after equalization by the Department, shall be...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-120
Increase or decrease of rate limit. This Sec. applies only to rates which are specifically made subject to increase or decrease according to the...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-125
Rate limit referenda. Referenda initiated under Section 18-120 shall be subject to the provisions and limitations of the general election law. The question of adopting...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-130
Restrictions. The proposition to authorize a maximum tax rate other than that applicable may, in the discretion of the corporate authorities, be restricted to...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-135
Taxing district in 2 or more counties. (a) Notwithstanding any other provisions to the contrary, in counties which have an overlapping taxing district or districts...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-140
Extension upon equalized assessment of current levy year. All taxes shall be extended by each county clerk upon the valuation produced by the equalization and...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-145
Error in calculation of rate or extension. Notwithstanding any other provision of law to the contrary, if, because of an error in the calculation...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-150
Extension in one total. In counties with 3,000,000 or more inhabitants, the county clerk shall, and in all other counties the county clerk may,...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-155
Apportionment of taxes for district in two or more counties. The burden of taxation of property in taxing districts that lie in more than...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-157
Apportionment; tax objections; court decisions; adjustments of levies and refunds to tax objectors. If a court, in any tax objection based on the apportionment of...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-160
Notification of local officials. The Department shall notify, in writing, the overlapping taxing district of the proposed apportionment under this Section, by August 1...
Division 4. Abatement Procedures
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-165
Abatement of taxes. (a) Any taxing district, upon a majority vote of its governing authority, may, after the determination of the assessed valuation of its...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-170
Enterprise zone and River Edge Redevelopment Zone abatement. In addition to the authority to abate taxes under Section 18-165, any taxing district, upon a majority...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-173
Housing opportunity area abatement program. (a) For the purpose of promoting access to housing near work and in order to promote economic diversity throughout Illinois...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-175
Leasehold abatement. The county clerk may abate property taxes levied by one or more taxing districts under this Code on any leasehold interest in...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-177
Leased low-rent housing abatement. (a) In counties of 3,000,000 or more inhabitants, the county clerk shall abate property taxes levied by any taxing district under...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-178
Abatement for the residence of a surviving spouse of a fallen police officer, soldier, or rescue worker. (a) The governing body of any county or...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-180
Abatement; urban decay. (a) Except as provided below, a home rule municipality upon adoption of an ordinance by majority vote of its governing authority,...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-181
Abatement of neighborhood redevelopment corporation property. The county clerk shall abate the property taxes imposed on the property of a neighborhood redevelopment corporation as provided...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-183
Cancellation and repayment of tax benefits. Beginning with tax year 1996, if any taxing district enters into an agreement that explicitly sets forth the...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-184
Abatement; annexation agreement. Upon a majority vote of its governing authority, any municipality may, after the determination of the assessed valuation of its property,...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-184.5
Abatement for vacant facilities. Upon a majority vote of its governing body, any taxing district may, after the determination of the assessed valuation of its...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-184.10
Business corridors; abatement. (a) Each taxing district may, by a majority vote of its governing authority, order the county clerk to abate any portion of...
Division 5. Property Tax Extension Limitation Law
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-185
Short title; definitions. This Division 5 may be cited as the Property Tax Extension Limitation Law. As used in this Division 5: "Consumer Price Index"...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-190
Direct referendum; new rate or increased limiting rate. (a) If a new rate is authorized by statute to be imposed without referendum or is subject...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-190.5
School districts. The requirements of Section 18-190 of this Code for a direct referendum on the imposition of a new or increased tax rate do...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-195
Limitation. Tax extensions made under Sections 18-45 and 18-105 are further limited by the provisions of this Law. For those taxing districts that have levied...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-197
Maywood Public Library District Tax Levy Validation (2002) Law. The provisions of the Property Tax Extension Limitation Law are subject to the Maywood Public...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-198
Summit Park District Tax Levy Validation (2010) Act. The provisions of the Property Tax Extension Limitation Law are subject to the Summit Park District Tax...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-200
School Code. A school district's State aid shall not be reduced under the computation under subsections 5(a) through 5(h) of Part A of Section...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-205
Referendum to increase the extension limitation. A taxing district is limited to an extension limitation of 5% or the percentage increase in the Consumer Price...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-210
Establishing a new levy. Except as provided in Section 18-215, as it relates to a transfer of a service, before a county clerk may extend...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-212
Referendum on debt service extension base. A taxing district may establish or increase its debt service extension base if (i) that taxing district holds a...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-213
Referenda on applicability of the Property Tax Extension Limitation Law. (a) The provisions of this Section do not apply to a taxing district subject...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-214
Referenda on removal of the applicability of the Property Tax Extension Limitation Law to non-home rule taxing districts. (a) The provisions of this Section...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-215
Merging and consolidating taxing districts; transfer of service. For purposes of this Law, when 2 or more taxing districts merge or consolidate, the sum...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-220
(Repealed). (Source: Repealed by P.A. 89-1, eff. 2-12-95.)
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-225
Annexed or disconnected property. If property is annexed into the taxing district or is disconnected from a taxing district during the current levy year,...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-230
Rate increase or decrease factor. Only when a new rate or a rate increase or decrease has been approved by referendum held prior to March...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-235
Tax increment financing districts. Extensions allocable to a special tax allocation fund and the amount of taxes abated under Sections 18-165 and 18-170 are...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-240
Certification of new property. (a) The township assessor, the multi-township assessor, the chief county assessment officer, the board of review, and the board of...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-241
School Finance Authority and Financial Oversight Panel. (a) A School Finance Authority established under Article 1E or 1F of the School Code shall not be...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-243
Severability. The provisions of the Property Tax Extension Limitation Law are severable under Section 1.31 of the Statute on Statutes. (Source: P.A. 89-1, eff.
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-245
Rules. The Department shall make and promulgate reasonable rules relating to the administration of the purposes and provisions of Sections 18-185 through 18-240 as...
Division 5.1. One-year Property Tax Extension Limitation Law.
Division 6. Preparation and Delivery of Books
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-250
Additions to forfeited taxes and unpaid special assessments; fee for estimate. (a) When any property has been forfeited for taxes or special assessments, the...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-255
Abstract of assessments and extensions. When the collector's books are completed, the county clerk shall make a complete statement of the assessment and extensions,...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-260
Equalization certificate. The county clerk shall make, in each collector's book, a certificate of the equalization factor as determined by the Department. (Source: Laws...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-265
Collector's warrant. A warrant, under the signature and official seal of the county clerk, shall be annexed to each collector's book, commanding the collector...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-270
Delivery of collector's books. County clerks shall deliver the books for the collection of taxes and the books for the collection of taxes charged...
- Illinois Property Tax Code. - 35 ILCS 200, Section 18-275
Delivery to township collectors. On the delivery of the tax books to the township collectors, the clerk shall make a certified statement setting forth...
Last modified: February 18, 2015