Illinois

state characteristics

Assessment Ratio: 33.3% — Except in Cook County (Chicago)
10% — Apartments – Cook County
25% — Industrial – Cook County
25% — Commercial – Cook County
Fiscal Tax Year: 01/01 – 12/31
Valuation Authority: Township or County
Collection Authority: County
Level One Appeal Name: County Board of Review outside Cook County
Cook County Assessor
RE Rendition Required: No
PP Rendition Required: No
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? No
Inventory Taxable? No

key tax dates – real estate

Assessment Date: Jan 1  
Appeal Deadline: Jul – Dec
Feb – Nov
30 days after notices are issued
Cook County – 30 days after notices are issued
Tax Bills Issued: Varies  
Tax Bills Due: June, Sept Dates may vary by county
 

Mar 1

 

Aug 1

Cook County – 1st installment estimated
Cook County – 2nd half installment

key tax dates – personal property

Assessment Date: Exempt
Tax Bills Due: Exempt