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