Tax Cycle Information

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
• The 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