| County Clerk |
Prepares two sets of real estate assessment books and delivers them to the Chief County Assessment Officer (CCAO) by January 1. |
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Chief County
Assessment
Officer (CCAO) |
- Meets with township assessors before January 1 and establishes guidelines.
- Delivers one set of books to township assessors.
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Township
Assessor |
Values real estate as of January 1 and returns books to the Chief County Assessment Officer. |
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Chief County
Assessment
Officer (CCAO) |
- Reviews assessments made by township assessors and makes changes when deemed necessary.
- Equalizes assessments within County by class and/or by township.
- Mails change of assessment notice to taxpayer.
- Publishes changes in newspaper of general circulation.
- Delivers books to Board of Review.
- Prepares tentative abstract of assessment books and mails to the Department of Revenue.
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Illinois
Department of
Revenue |
- Develops tentative equalization factor.
- Publishes factor in newspaper.
- Holds public hearing.
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Board of
Review |
- Assesses omitted property.
- Acts on all homestead exemptions and mails recommendations on non-homestead exemptions to the department for approval.
- Hears complaints and makes changes on any property when deemed necessary.
- Mails change of assessment notices to taxpayers.
- Equalizes assessments within county if necessary.
- Delivers books to County Clerk.
- Mails report on equalization to the department.
- Publishes changes in newspaper of general circulation.
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| County Clerk |
Prepares the final abstract of assessments and mails it to the Illinois Department of Revenue. |
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Illinois
Department of
Revenue |
Certifies the final equalization factor to the County clerk and publishes the factor. |
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| County Clerk |
Applies equalization factor to all local assessments (except farmland, farm buildings, and coal rights). |
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Illinois
Department of
Revenue |
Certifies state assessments and mails them to the County Clerk. |
