Illinois property tax by county

Property tax rate by county in Illinois

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For Illinois's income and retirement taxes, see Illinois income tax and Illinois retirement taxes.

How does Illinois assess homes for property tax?

Illinois assesses homes at 33.33% of market value, the same in every county.

Property is assessed at one-third of fair cash value statewide, except Cook County, which classifies property and assesses homes at a lower level. The state issues an equalization multiplier each year to bring each county's median to one-third of market value, and counties do a general reassessment every four years.

Is there a homestead exemption in Illinois?

Yes. Illinois has a homestead exemption of $6,000, applied to equalized assessed value on an owner-occupied home. The General Homestead Exemption is $6,000 in most counties, $8,000 in counties next to Cook, and $10,000 in Cook County.

Other state relief for homeowners:

• Seniors and disabled owners: Owners 65 and older get a Senior Citizens Homestead Exemption of $5,000 off equalized assessed value, or $8,000 in Cook and adjacent counties. A separate Senior Freeze locks in a base-year value for seniors with household income at or below $75,000.
• Disabled veterans: The veterans-with-disabilities homestead exemption is tiered by rating: $2,500 off equalized assessed value at 30% to under 50%, $5,000 at 50% to under 70%, and a full exemption on the first $250,000 of value at 70% or more.
• Illinois has no separate owner-occupancy credit; the General Homestead Exemption plays that role. A statewide equalization multiplier is applied per county before your tax is figured.

Illinois sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in Illinois?

Two installments by default, the first due June 1 and the second September 1, or the date on the bill if later. Cook County and counties using accelerated billing follow different schedules, and the county collector sets the actual dates.

Illinois splits the bill into 2 installments. That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in Illinois?

You contest the assessed value with the County Board of Review, then the Illinois Property Tax Appeal Board. The filing deadline is typically 30 days after the Board of Review's decision. Start with the county Board of Review, whose filing window is set locally, usually about 30 days after township assessments are published. Appeal a board decision to the state Property Tax Appeal Board within 30 days.

Illinois property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.