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: 1/1-12/31
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: Aug-Dec (30 days after notices issued), May-Dec (Cook County-30 days after notices issued)
Tax Bills Issued: Varies
Tax Bills Due: June, Sept (Dates may vary by county), Mar 1 (Cook County-1st installment estimated), Aug 1 (Cook County-2nd half installment)

Key Tax Dates – Personal Property
Assessment Date: Exempt
Tax Bills Due: Exempt

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.