Taxes

Whiteside County Property Tax Cycle

Participants:
Local/County
Township Assessor
Supervisor of Assessments
Board of Review
State
PTAB
IDOR

Processes & Documents
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

Participants:
Local Taxing Districts' FY begins
Municipalities on May 1
School Districts on July 1
Counties on December 1

Final Assessment Books:
May of Levy Year

Certified Copy of Levy Ordinance:
December of Levy Year 

Tax Extension Process - County Clerk 

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

Tax Roll:
Tax Bill Preparation Process: County Treasurer 

• Bill for each parcel
• Two installments (Due by June and September)

Tax Bills: Taxpayer

Delinquencies:
State's Attorney
County Treasurer
Tax Buyers

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

   

Collections: County Treasurer 

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

Cash to Local Taxing Districts (LTDs): Local Taxing Districts