2023 Illinois Compiled Statutes › Chapter 35 - REVENUE › 35 ILCS 200/ - Property Tax Code. › Title 1 - General

(35 ILCS 200/Tit. 1 heading)
TITLE 1.  
		GENERAL
(35 ILCS 200/Art. 1 heading)
Article 1.  
		Short Title and Definitions
(35 ILCS 200/1-1)
Sec. 1-1. 
		Short title. 
		This Act may be cited as the Property Tax Code.
(Source: P.A. 88-455.)
(35 ILCS 200/1-3)
Sec. 1-3. 
		Definitions. 
		The words and phrases in this Article, when used in
this Code, are defined as follows:
(Source: P.A. 86-1481; 87-877; 88-455.)
(35 ILCS 200/1-5)
Sec. 1-5. 
		Assessment book; book or list. 
		When used in reference to an
assessment book, all mechanically, electronically, or otherwise produced record
making material.  The substantive information required to be placed in and kept
as a public record in an assessment book by this Code may be transferred from
one media to another within this definition, but the substantive information
shall not be changed in the process and the record made shall reflect and make
available exactly the same substantive assessment information as assessment
books would contain and reflect had any other method been used.
(Source: P.A. 88-455.)
(35 ILCS 200/1-10)
Sec. 1-10. 
		Assessor; assessors. 
		County, township, multi-township or deputy
assessors, all of whom evaluate and appraise property.
(Source: P.A. 86-1481; 87-877; 88-455.)
(35 ILCS 200/1-15)
Sec. 1-15. 
		Chief county assessment officer. 
		The supervisor of
assessments or the county assessor in each county.
(Source: P.A. 88-455.)
(35 ILCS 200/1-20)
Sec. 1-20. 
		Collector; collectors. 
		County, township, and deputy collectors.
(Source: P.A. 86-1481; 87-877; 88-455.)
(35 ILCS 200/1-23)
Sec. 1-23. Compulsory sale.  "Compulsory sale" means (i) the sale of real estate for less than the amount owed to the mortgage lender or mortgagor, if the lender or mortgagor has agreed to the sale, commonly referred to as a "short sale" and (ii) the first sale of real estate owned by a financial institution as a result of a  judgment of foreclosure, transfer pursuant to a deed in lieu of foreclosure, or consent judgment, occurring after the foreclosure proceeding is complete.
(Source: P.A. 96-1083, eff. 7-16-10.)
(35 ILCS 200/1-25)
Sec. 1-25. 
		Collector's tax book; Collector's warrant book. 
		When used in
reference to a collector's tax book, all mechanically, electronically, or
otherwise produced record making material. The substantive information required
to be placed in and kept as a public record in a tax collector's book by this
Code may be transferred from one media to another within this definition, but
the substantive information shall not be changed in the process and the record
made shall reflect and make available exactly the same substantive tax
information as tax collector's books would contain and reflect had any other
method been used.
(Source: P.A. 86-1481; 87-877; 88-455.)
(35 ILCS 200/1-30)
Sec. 1-30. 
		Columns. 
		When used in a reference to Collector's tax books,
includes any kind of division that will clearly separate the material required
by this Code to be placed in separate columns.
(Source: P.A. 86-1481; 87-877; 88-455.)
(35 ILCS 200/1-35)
Sec. 1-35. 
		County Board. 
		The elected governing body of a county.
(Source: P.A. 86-1481; 87-877; 88-455.)
(35 ILCS 200/1-40)
Sec. 1-40. 
		Department. 
		Department of Revenue of the State of Illinois.
(Source: P.A. 86-1481; 87-877; 88-455.)
(35 ILCS 200/1-45)
Sec. 1-45. 
		Developed coal. 
		When used in connection with valuing coal means
the
acres of land for which a permit has been issued under the Surface Coal Mining
Land Conservation and Reclamation Act containing coal that is anticipated to be
mined during the lesser of 5 years following the current assessment date, the
term of the permit, or the life of the mine,  if initial extraction of coal
from the land will occur in the year immediately following the assessment date.
 For purposes of this Section, "mining" or "initial extraction" means the first
removal of coal from the coal seam.
(Source: P.A. 86-1481; 87-877; 88-455.)
(35 ILCS 200/1-46)
Sec. 1-46. Electronic. Includes electrical, digital, magnetic, optical, electromagnetic, or any other form of technology that has capabilities similar to these technologies.
(Source: P.A. 97-1054, eff. 1-1-13.)
(35 ILCS 200/1-47)
Sec. 1-47. Electronic record. A record generated, communicated, received, or stored by electronic means for use in an information system or for transmission from one information system to another.
(Source: P.A. 97-1054, eff. 1-1-13.)
(35 ILCS 200/1-48)
Sec. 1-48. Electronic signature. A signature in electronic form attached to, or logically associated with, an electronic record.
(Source: P.A. 97-1054, eff. 1-1-13.)
(35 ILCS 200/1-50)
Sec. 1-50. 
		Fair cash value. 
		The amount for which a property can be
sold in the due course of business and trade, not under duress, between a
willing buyer and a willing seller.
(Source: P.A. 88-455.)
(35 ILCS 200/1-55)
Sec. 1-55. 
		33 1/3%. 
		One-third of the fair cash value of property, as
determined by the Department's sales ratio studies for the 3 most recent years
preceding the assessment year, adjusted to take into account any changes in
assessment levels implemented since the data for the studies were collected.
(Source: P.A. 86-1481; 87-877; 88-455.)
(35 ILCS 200/1-60)
Sec. 1-60. 
		Farm. 
		When used in connection with valuing land and buildings
for an agricultural use, any property used solely for the
growing and harvesting of crops; for the feeding, breeding and
management of livestock; for dairying or for any other agricultural or
horticultural use or combination thereof; including, but not limited to,
hay, grain, fruit, truck or vegetable crops, floriculture, mushroom
growing, plant or tree nurseries, orchards, forestry, sod farming and
greenhouses; the keeping, raising and feeding of livestock or poultry,
including dairying, poultry, swine, sheep, beef cattle, ponies or
horses, fur farming, bees, fish and wildlife farming.  The dwellings and
parcels of property on which farm dwellings are immediately
situated shall be assessed as a part of the farm.  Improvements, other
than farm dwellings, shall be assessed as a part of the farm
and in addition to the farm dwellings when such buildings contribute in
whole or in part to the operation of the farm.  For purposes of this
Code, "farm" does not include property which is primarily used for
residential purposes even though some farm products may be grown or farm
animals bred or fed on the property incidental to its primary use.  The
ongoing removal of oil, gas, coal or any other mineral from property used for
farming shall not cause that property to not be considered as
used solely for farming.
(Source: P.A. 86-1481; 87-877; 88-455.)
(35 ILCS 200/1-65)
Sec. 1-65. 
		General Assessment. 
		The general assessment of property under
Sections 9-215, 9-220 and 9-225.
(Source: P.A. 86-1481; 87-877; 88-455.)
(35 ILCS 200/1-70)
Sec. 1-70. 
		He; him; his; she; her. 
		Male, female, company, corporation,
firm, society, singular or plural number.
(Source: P.A. 86-1481; 87-877; 88-455.)
(35 ILCS 200/1-75)
Sec. 1-75. 
		Inhabitants. 
		The residents of a taxing district as counted in
the most recent finalized decennial Federal census, unless otherwise stated.
(Source: P.A. 88-455.)
(35 ILCS 200/1-80)
Sec. 1-80. 
		Legal Description; Proper Description; Description. 
		The
describing of property (a) by reference to government surveys or by metes and
bounds; (b) when subdivided into lots and blocks, by reference to duly recorded
plats, or (c) by reference to an index number established in accordance with
Section 9-45.
(Source: P.A. 86-1481; 87-877; 88-455.)
(35 ILCS 200/1-85)
Sec. 1-85. 
		Local Assessment Officers. 
		County assessors, supervisors of
assessment, township assessors, multi-township assessors, boards of review, and
boards of appeals.
(Source: P.A. 86-1481; 87-877; 88-455.)
(35 ILCS 200/1-90)
Sec. 1-90. 
		Mortgage lender. 
		Any institution, association,
partnership, corporation, or person that is engaged in this State in the
business of making loans of moneys, or that regularly makes loans of moneys in
this State, or that services loans, including the collections of loans
directly secured by mortgages, trust deeds in the nature of mortgages
or other instruments in the nature of mortgages, which constitute a lien upon
property in this State.
(Source: P.A. 88-455.)
(35 ILCS 200/1-95)
Sec. 1-95. 
		Mortgagor. 
		An owner of property situated in any county of
this State who creates a lien against the property in favor of a mortgage
lender by executing a mortgage, trust deed in the nature of a mortgage or other
instrument in the nature of a mortgage covering the property.
(Source: P.A. 88-455.)
(35 ILCS 200/1-100)
Sec. 1-100. 
		Multi-Township Assessor. 
		An official elected to perform the
duties of a township assessor in an assessing district comprising more than one
township.
(Source: P.A. 86-1481; 87-877; 88-455.)
(35 ILCS 200/1-105)
Sec. 1-105. 
		
		Multi-Township Assessment District Board of Trustees;
Multi-Township Board of Trustees. The township supervisors and the township
clerks of the several townships comprising a district for assessment purposes
serving ex officio as the Multi-Township Assessment District Board of Trustees.
(Source: P.A. 86-1481; 87-877; 88-455.)
(35 ILCS 200/1-110)
Sec. 1-110. 
		Number. 
		The singular shall include the plural, and the plural
shall include the singular.
(Source: P.A. 86-1481; 87-877; 88-455.)
(35 ILCS 200/1-115)
Sec. 1-115. 
		Oath. 
		Oath or affirmation.
(Source: P.A. 86-1481; 87-877; 88-455.)
(35 ILCS 200/1-120)
Sec. 1-120. Property Index Number or Permanent Index Number; PIN. A number used to identify a
parcel of property for assessment and taxation purposes.  The index number
shall constitute a sufficient description of the property to which it has been
assigned, wherever a description is required by this Code. "Property Index Number" and "Permanent Index Number" shall be construed to be interchangeable terms.
The changes to this Section made by this amendatory Act of the 97th General Assembly shall be construed as being declaratory of existing law and not as a new enactment.
(Source: P.A. 97-557, eff. 7-1-12.)
(35 ILCS 200/1-125)
Sec. 1-125. 
		Person;  Persons. 
		Male, female, corporation, company, firm,
society, singular or plural number.
(Source: P.A. 86-1481; 87-877; 88-455.)
(35 ILCS 200/1-130)
Sec. 1-130. Property; real property; real estate; land; tract; lot.
(a) The land
itself, with all things contained therein, and also all buildings, structures
and improvements, and other permanent fixtures thereon, including all oil, gas,
coal, and other minerals in the land and the right to remove oil, gas and other
minerals, excluding coal, from the land, and all rights and privileges
belonging or pertaining thereto, except where otherwise specified by this Code.

Not included therein are low-income housing tax credits authorized by
Section
42 of the Internal Revenue Code, 26 U.S.C. 42.
(b)  Notwithstanding any other provision of law, mobile homes and manufactured homes that (i) are located outside of mobile home parks and (ii) are taxed under the Mobile Home Local Services Tax Act on the effective date of this amendatory Act of the 96th General Assembly shall continue to be taxed under the Mobile Home Local Services Tax Act and shall not be assessed and taxed as real property until the home is sold or transferred or until the home is relocated to a different parcel of land outside of a mobile home park.  If a mobile home or manufactured home described in this subsection (b) is sold, transferred, or relocated to a different parcel of land outside of a mobile home park, then the home shall be assessed and taxed as real property whether or not that mobile home or manufactured home is affixed to a permanent foundation, as defined in Section 5-5 of the Conveyance and Encumbrance of Manufactured Homes as Real Property and Severance Act, or installed on a permanent foundation, and whether or not such mobile home or manufactured home is real property as defined in Section 5-35 of the Conveyance and Encumbrance of Manufactured Homes as Real Property and Severance Act.  Mobile homes and manufactured homes that are located outside of mobile home parks and assessed and taxed as real property on the effective date of this amendatory Act of the 96th General Assembly shall continue to be assessed and taxed as real property whether or not those mobile homes or manufactured homes are affixed to a permanent foundation as defined in the Conveyance and Encumbrance of Manufactured Homes as Real Property and Severance Act or installed on permanent foundations and whether or not those mobile homes or manufactured homes are real property as defined in the Conveyance and Encumbrance of Manufactured Homes as Real Property and Severance Act.  If a mobile or manufactured home that is located outside of a mobile home park is relocated to a mobile home park, it must be considered chattel and must be taxed according to the Mobile Home Local Services Tax Act.  The owner of a mobile home or manufactured home that is located outside of a mobile home park may file a request with the chief county assessment officer that the home be taxed as real property.
(c)  Mobile homes and manufactured homes that are located in mobile home parks must be taxed according to the Mobile Home Local Services Tax Act.
(d) If the provisions of this Section conflict with the Illinois Manufactured Housing and Mobile Home Safety Act, the Mobile Home Local Services Tax Act, the Mobile Home Park Act, or any other provision of law with respect to the taxation of mobile homes or manufactured homes located outside of mobile home parks, the provisions of this Section shall control.
(e) Spent fuel pools and dry cask storage systems in which nuclear fuel is stored and is pending further or final disposal from a nuclear power plant that was decommissioned before January 1, 2021 shall be considered real property and be assessable. The chief county assessment officer shall assess such property based on a national evaluation of the effective value per pound of spent nuclear fuel, calculated by examining assessments or PILOT agreements and documented pounds of spent nuclear fuel, at nuclear power plants where such property is similarly considered real property.
(Source: P.A. 102-662, eff. 9-15-21.)
(35 ILCS 200/1-135)
Sec. 1-135. 
		Section. 
		A Section of this Code unless otherwise stated.
(Source: P.A. 88-455.)
(35 ILCS 200/1-136)
Sec. 1-136. Signed or signature. Includes any symbol executed or adopted, or any security procedure employed or adopted, using electronic means or otherwise, by or on behalf of a person with  the intent to authenticate a record.
(Source: P.A. 97-1054, eff. 1-1-13.)
(35 ILCS 200/1-140)
Sec. 1-140. 
		Stamp, stamped or stamping. 
		In columns, on receipts, or
otherwise
as provided in this Code, includes any print, punch symbol, or electronic
validation used to represent a stamp or stamping. Where this Code requires
words or abbreviations of words to accompany a stamp or stamping, those words
or abbreviations must appear with the stamp.
(Source: P.A. 86-1481; 87-877; 88-455.)
(35 ILCS 200/1-145)
Sec. 1-145. 
		Tax; Taxes. 
		Any tax, special assessments or costs, interest or
penalty imposed upon property.
(Source: P.A. 86-1481; 87-877; 88-455.)
(35 ILCS 200/1-150)
Sec. 1-150. 
		Taxing District. 
		Any unit of local government, school district
or community college district with the power to levy taxes.
(Source: P.A. 86-1481; 87-877; 88-455.)
(35 ILCS 200/1-155)
Sec. 1-155. 
		Year. 
		When used in this Code, with reference to taxes of or for
a year, means a calendar year.
(Source: P.A. 86-1481; 87-877; 88-455.)