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County Information >  Taxes
Taxes

Whiteside County Property Tax Cycle


Participants
Processes & Documents
Participants

Local / County
Township Assessor
Supervisor of Assessments
Board of Review

State
PTAB
IDOR

Assessment Process
  • Initial Assessment
  • Review
  • Intra-County Equalization
  • Notification(s)
  • Appeal(s)
  • Inter-County Equalization
  • Transmittal
Budget Process
  • Budget Preparation
  • Truth in Taxation Notifications
  • Hearings
  • Formal Adoption
    1. Appropriation Ordinance
    2. Tax Levy Ordinance

Local Taxing Districts' FY begins

Municipalities on May 1

School Districts on July 1

Counties on December 1


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Final Assessment Books
May of Levy Year
Certified Copy of Levy Ordinance
December of Levy Year


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Tax Extension Process
  • Rate Calculations
  • Rate Limitations
  • Extension (i.e., bill determination for each Taxpayer)
County Clerk

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Tax Roll


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Tax Bill Preparation Process
  • Bill for each parcel
  • Two installments (Due by June and September)
County Treasurer

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Tax Bills
Taxpayer

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State's Attorney
County Treasurer

Tax Buyers

Delinquencies

  • File Application for Judgement
  • Conduct Tax Sales
  • Conduct Scavenger Sales
  • Distribute cash to LTDs

Collections

  • Collect each installment
  • Update Tax Roll
  • Distribute cash to LTDs
County Treasurer

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Cash to Local Taxing Districts (LTDs)
Local Taxing Districts


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