Tax Cycle Information

Whiteside County Property Tax Cycle


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


  • 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




County Treasurer

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

Cash to Local Taxing Districts (LTDs)

Local Taxing Districts