Whiteside County Property Tax Cycle
| Participants |
Processes & Documents |
Participants |
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Local / County
Township Assessor
Supervisor of Assessments
Board of Review
State
PTAB
IDOR
|
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
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 |
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Final Assessment Books
May of Levy Year |
Certified Copy of Levy Ordinance
December of Levy Year |
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Tax Extension Process
- Rate Calculations
- Rate Limitations
- Extension (i.e., bill determination for each Taxpayer)
|
County Clerk |
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Tax Roll |
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Tax Bill Preparation Process
- Bill for each parcel
- Two installments (Due by June and September)
|
County Treasurer |
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Tax Bills |
Taxpayer |
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State's Attorney
County Treasurer
Tax Buyers
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Delinquencies
- File Application for Judgement
- Conduct Tax Sales
- Conduct Scavenger Sales
- Distribute cash to LTDs
|
Collections
- Collect each installment
- Update Tax Roll
- Distribute cash to LTDs
|
County Treasurer |
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Cash to Local Taxing Districts (LTDs) |
Local Taxing Districts |
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