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State Tax Profile for Illinois

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POER's Chicago office represents clients' properties in the State of Illinois.

 

If you have any questions or concerns about property taxes in this state, visit the locations page

for our local contact information or send us an email through our contact us page.

state characteristics

Assessment Ratio: 33.3% — Except in Cook County (Chicago)
10% — Apartments - Cook County
25% — Industrial - Cook County
25% — Commercial - Cook County
Fiscal Tax Year: 01/01 - 12/31
Valuation Authority: Township or County
Collection Authority: County
Level One Appeal Name: County Board of Review (for properties outside Cook County)
Cook County Assessor (for properties within Cook County)
RE Rendition Required: No
PP Rendition Required: No
Consultant Certification or Licensing: Not Required
Non-Disclosure State? No
Real Estate Taxable? Yes
Personal Property Taxable? No
Inventory Taxable? No

key tax dates - real estate

Assessment Date: Jan 1  
Appeal Deadline:

Jun - Dec
Feb - Nov

 

 

 

 

 

Aug - Feb

30 days after notices are published
Cook County - First level of appeal to Cook County Assessor's office. 30 days after notices are published. Publication and appeal dates by Township are posted on the Cook County Assessor's website.

Cook County - Second level of appeal to Cook County Board of Review (BOR)

Tax Bills Issued: Varies  
Tax Bills Due: Jun & Sep 2 installments but due dates may vary by county
 

Mar 1

 

 

Aug 1

Cook County - 1st half installment, estimated at 55% of prior year tax bill with taxes paid in arrears.
Cook County - 2nd half installment, reconciled installment using the BOR certified AV, actual local tax rate, and final state equaliztion factor, less the estimated 1st installment with taxes paid in arrears.

key tax dates - personal property

Assessment Date: Exempt
Tax Bills Due: Exempt