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Any taxpayer who is dissatisfied with the decision of the local Board of Review may appeal such decision to the State Property Tax Appeal Board. To begin an appeal, a taxpayer must first file a petition for appeal with the Board. Official forms and Rules of the State Property Tax Appeal Board are available both in the Board's offices in Springfield, at the Board of Review office and online.
Appeals to the State Board must be filed within 30 days of the postmark date or personal service date of a local Board of Review's decision. Generally, failure to file within the 30 day period forecloses appeal of the assessment for the year in question. The State Property Tax Appeal Board generally makes assessment decisions on one of two factual bases. The first is that the actual market value of a taxpayer's property is not accurately reflected in the assessment. The other avenue of appeal is an argument based upon equity. Evidence files that are used for the Lake County Board of Review process are accepted by the PTAB.
If a taxpayer has received a reduction in assessed value from the State Board and the County Board of Review has already adjourned for the subsequent year, the taxpayer may appeal the subsequent year's assessment directly to the State Board within 30 days of the State's Board's decision. Final decision of fact or law rendered by the State Board may be received by the Circuit Court under the Administrative Review Law on the record established in the State Board hearing.
Contact the State Property Tax Appeal Board
Farms in Illinois are not assessed according to traditional market value but according to “agricultural economic value,” which is defined by law. This value is based on statewide studies of soil capability and of the net income generated from farmland in Illinois. Each soil type in the state is rated by the University of Illinois - College of Agriculture according to its capability of producing crops. This rating is known as the “soil productivity index.” A State Farmland Technical Advisory Board certifies to the Department of Revenue a five-year average net income for each of these soil ratings. The agricultural economic value for each index is then calculated by dividing the net income by the average of the Federal Land Bank mortgage rate for the same five years. These values are certified to each county by the Department of Revenue by May 1st of the year before they are to be used in assessing. In each county, a Farmland Assessment Review Committee, consisting of local officials and farmers, advises the Chief County Assessing Officer regarding the interpretation and application of the values certified. This committee may propose alternate recommendations to the Department if it disagrees with the values certified. The State Property Tax Appeal Board makes the final decision if there is any disagreement as to the appropriate values and procedures to be used in a county.
To assess an individual farm, an assessor finds the soil productivity index rating for the farm’s crop land and assesses this acreage at one-third of the agricultural economic value certified for these ratings. Permanent pasture is assessed at one-third of the value that would be assigned to it if it were cropland, and “other farmland” (e.g. forest land, grass waterways) at one-sixth of cropland. Wasteland has no assessed value unless it contributes to the productivity of the farm.
Farm buildings are assessed at one-third of the value they contribute to the productivity of the farm. Farm home site and dwelling assessments are based on market value.
The township assessor is the only Illinois elected officeholder that has educational and certification requirements that must be completed before any election activities may be undertaken. The most common certification, that all current Lake County Assessors have, is the Certified Illinois Assessing Officer bestowed by the Illinois Property Assessment Institute.
Every four years the township assessor is charged with conducting a general assessment of all properties within their jurisdiction. In the general assessment year, the assessor appraises or estimates "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) of all real estate as of January 1 of the general assessment year (most recently 2019). The property is then assessed at 33.33% of the "fair cash value," as determined by the Illinois Department of Revenue's sale ratio studies for the three most recent years preceding the general assessment year. (35 ILCS 200/ 1-50, 1-55) The property assessment value is used to determine each taxpayer’s overall share of the tax burden created by units of local government who are funded by the property tax. In years other than the general assessment year, such as tax years 2020, 2021, and 2022, the township assessor is to list and assess all property which becomes taxable and which was not part of the general assessment. The assessment rolls for these years shall include all new or added buildings, structures or other improvements that were not included in the valuation of the property for the general assessment. The township assessor would also exclude the value of any buildings, structures or other improvements previously included in the general assessment that are no longer present whether or not they are removed by the property owner or destroyed or damaged by fire, flood, etc. In the instance where the improvements are damaged and not destroyed, the assessor shall determine how much the value of the property has been diminished and adjust the value accordingly.
The township assessor will rely on exterior measurements of structures when calculating the overall size of the improvements. In order to accurately collect the data used to determine the assessment, it may be necessary for the assessor or their staff to go onto the property. There may also be rare instances when it is important for an assessor to gain entry into the property to clarify certain details; this should only occur if the assessing official provides proper identification.
The cost approach indicates what it would cost to build a house today, allows for depreciation based on age and condition and adds the value of the land to the depreciated cost of all improvements. Land is always valued as if it is vacant. The market or sales comparison approach to valuation analyzes similar properties that have sold recently where both buyer and seller acted without undue pressure in negotiating the final price of the property. Adjustments are made to the selling prices of the comparable properties for amenity differences from the property being appraised. The income approach is most often used when valuing commercial/industrial property. Here, value is estimated by analyzing the net income a property generates for its owner and converting that income into a valuation indication.
Because assessors have both a market value and uniformity standard and because they are required to appraise thousands of parcels, assessors will generally use a hybrid combination of the cost and market approaches to accomplish their goals. The cost approach is used to satisfy the uniformity criteria of the statutes. This value is compared to the actual selling prices of all property within the assessment neighborhood that have occurred during the three years prior to the assessment date. With the help of computer assisted mass appraisal (CAMA) systems, factors are developed to adjust the cost valuations either up or down to the median level of 33.33% for a particular group of properties, as indicated by the sales transactions that qualify for analysis purposes.
It is up to individual property owners to monitor their own assessments. Taxpayers who feel they are not being assessed fairly should meet with a member of their township assessor’s office. In an informal setting, the township assessor's office staff person can explain how the assessment was determined (or changed) and the rationale behind the valuation. Prior to the meeting, taxpayers should compile relevant evidence or other material in support of their claim to the township assessor's office for review.
Township Assessors and their staff are interested in fairly assessing the properties within their jurisdiction. None of the property assessment offices (township assessor, Chief County Assessment Office, Lake County Board of Review) have any direct involvement with the computation of your tax bill. Remember that the amount of increase in a particular assessment or tax bill is not an appropriate reason for an appeal of an assessment. When discussing your assessment with the assessor's office it is recommended that you discuss the fairness of your assessments relative to others and whether the market value estimate is appropriate based upon recent transactions in your immediate area.
The Lake County Rental Assistance Program helps low-income Lake County, IL renters that have a financial hardship during the coronavirus (COVID-19) pandemic. Eligible applicants can get help in the form of financial assistance for rent.
You may be eligible if:
No. Rent payments will be made directly to your landlord.
You can get up to 6 months of assistance with your rent. This can include one month of future rent. No household can receive more than six months of assistance total, including assistance from past programs like the Federal Emergency Rental Assistance (FERA) Program.
You can apply online at LakeCountyIL.gov/renthelp. You will need to fill out an application and attach proof of your eligibility. If you have questions, you can call 211 to speak with someone who can help. If you need help with your application, you can call 211 for a referral to a provider that can help you.
If you don’t have a computer or internet access, you can go to a community agency that has computers or devices for you to use. Call 211 to get a referral to a community agency.
You will need proof of all eligible factors, including proof you are renting in Lake County, proof of your financial hardship during COVID, proof you are at risk of housing instability or homelessness, and proof of your income. You will also be asked for a government-issued photo ID. If you are not sure if you have the right documents, call 211 to get connected to someone who can help.
This program is for units in Lake County only. If you are moving into Lake County and have a signed lease on a unit in Lake County, you may apply for assistance. You may not receive assistance on any unit outside of Lake County, Illinois.
Yes, if you pay lot rent in Lake County, this counts as an obligation to pay rent in Lake County.
No, if you aren’t a renter, you are not eligible for assistance through this program. If you need help, call 211 for a referral to a different program that can help you.
You may have a financial hardship during COVID if:
You may be at-risk of homelessness or housing instability if:
Yes. You must be at least one month in arrears (behind in your rent) in order to qualify for assistance.
No, the Lake County Rental Assistance Program only provides assistance for rent. If you need additional assistance with your utilities, call 211 to be connected with someone that can help.
You will only be able to apply once.
Assistance is not guaranteed for every Lake County resident that is eligible. Submitting an application does not guarantee assistance.
In most cases, you will need a lease. If you don’t have a lease, you may be eligible if you are able to prove that you were paying rent prior to your financial hardship. If you are not sure if you can prove you are paying rent, talk to 211 or a Lake County Rental Assistance Program provider to see if you have the right documents.
Yes. You will need to provide proof that you are paying rent on that room.
Yes. LCRA will only help with the portion of your rent or utilities that you pay each month. If you reduced your income, make sure to notify your housing provider that your income has changed. After you notify them, you can apply for LCRA. If your income has not changed but you need help paying your rent because of a large unexpected cost due to COVID, you can also apply to LCRA.
Please wait 10 days to hear back from the agency. If you have not yet heard back after 10 days, please call the agency that you received a referral for. The agency’s phone number can be found by going to 211LakeCounty.org and typing the agency’s name into the search box about halfway down the page.
Yes. If you qualified for unemployment after March 13, 2020, you can be eligible for the Lake County Rental Assistance Program even if you were already receiving unemployment benefits before March 13, 2020.
If you received less than 6 months of assistance from the Federal Emergency Rental Assistance (FERA) Program, then you may be eligible for additional assistance through the Lake County Rental Assistance Program. If you received more than 6 months of FERA assistance or assistance from ILRPP, then you will not be eligible for the Lake County Rental Assistance Program. If you need additional assistance, please call 211.
If you meet all eligibility criteria, you may receive assistance on a security deposit and rent in a new unit. You must have a signed lease in order to qualify for assistance.
No, but you can help your tenants apply. If you are a landlord, your tenant will need to qualify for the program and agree to submit an application. If you talk to your tenant and they agree to apply, you can fill out the Landlord Application. When you fill out the Landlord Application, an email will be sent to your tenant. That email will have an application that your tenant needs to fill out and submit.
The Tax Redemption division of the Lake County Clerk’s Office is available Monday to Friday from 9:00 a.m. to 4:30 p.m. You can stop by at any time or call us at 847-377-2404.
Contact OptumRx at 855-855-8753
Contact Lake County Human Resources: 18 North County Street -7th Floor Waukegan, IL 60085 Phone: 847/377-2415 Fax: 847/984-5988
Hours: Mon - Fri 8:00 am to 4:00 pm Phone: 847-377-2600 Fax: 847-984-5854
Please complete the online
Site Capacity Calculations are required when a proposed development meets one the applicability requirements found in Chapter 151: Unified Development Ordinance
The following documents and/or information should be available when preparing the calculations:
- Plat of survey of the property showing the legal boundaries and area of the property.
- The types and extent of natural resources (see below) present on the property.
- The maximum density (residential development), or the floor area factor and impervious surface ratio (nonresidential development). These are found in the Density and Dimensional Standard Tables in Chapter 151: UDO
The levee consists of earthen materials (soil) and is one mile long. See the map for details.
The Lake County Department of Public Works is responsible for inspecting, maintaining, operating and repairing the levee. The U.S. Army Corps of Engineers performs routine inspections on an annual basis and conducts an in-depth, periodic inspection every five years.
The levee is intended to protect properties from, but not prevent, flooding. Nevertheless, the levee as currently built has the ability to contain all known floods since the subdivision was built in 1954. With increased rainfall projections in Lake County, however, there is a greater than 50% chance that the levee will overflow from flooding at least once in the next 25 years. Knowing this, it’s important to be prepared if flooding occurs.
Flood insurance is recommended for every home within North Libertyville Estates. As shown in the map, many homes could be impacted by several feet of water if flooding occurs.
Property owners residing in North Libertyville Estates may be eligible to save an average of $281 a year on their flood insurance policies. Through the Federal Emergency Management Agency’s (FEMA) Community Rating System (CRS) program, residents within unincorporated Lake County – who meet certain requirements – are eligible for up 20% savings on flood insurance premiums. Contact your insurance agent for coverage information, pricing, and CRS flood insurance discount information.
Yes. A gauge at the stormwater pump station monitors the river level and provides notification to Lake County personnel. If necessary, Lake County will contact residents by phone when the river approaches a high-water level, and again if an evacuation order is issued. Such order may result in the closing of roads and emergency shut-off or suspension of utilities or other services to avoid risks to persons, property, and infrastructure.
Water will rise very quickly if the levee overflows or is breached. Make sure your family has a plan in case of an emergency. Before an emergency happens, sit down together and decide how you will get in contact with each other, where you will go, and what you will do in an emergency. Keep a copy of this plan in your emergency supply kit or another safe place where you can access it if flooding occurs.
Levee maintenance fees fund levee mowing, rock erosion control replacement, pump operation and maintenance, tree removal, and other miscellaneous maintenance and repair expenses.
Residents should keep fences, trees, bushes, fire pits, and garbage barrels away from the levee. These encroachments can hinder operations and maintenance, or negatively impact the integrity of the levee. Also, do not dump leaves and grass clippings in levee ditches, and refrain from driving motorized vehicles on the levee. Your assistance in this regard will help minimize levee maintenance costs.
We are located at...
Lake County Clerk's Office
18 N County St - 6th Floor
Waukegan, IL 60085
Please call 847-377-2575 for additional directions if necessary.
Our office hours are 8:30 a.m. to 5:00 p.m., Monday through Friday.
You can request document copies from our office in person, by mail, via fax at 847-964-5860, over the phone by calling 847-377-2575 or by emailing your order to [email protected]
If you need to research recorded property records over the Internet you may wish to obtain online access. This product will allow you to conduct business 24/7!
For more information, please refer to our Online Access Information page. It is our hope that you find this new product easy to use from the convenience of your office.
Please refer to our recording fees (PDF) to determine the applicable recording and copy fees charged by our office in accordance with state regulations.
No - Individual plats of survey are not normally submitted to the Recording Division of the Lake County Clerk's Office. If you did not receive a plat of survey at your closing, then you will most likely need to contact a professional land surveyor to prepare a new plat for you.
No - Blueprints or other construction-related drawing documents are not normally submitted to the Recording Division of the Lake County Clerk's Office.
If the release deed has already been recorded you'll see a file stamp with a document number, recording date and other information from the Recording Division of the Lake County Clerk's Office. If that's the case, there is nothing you need to do except file the document away in a safe place.
If the release deed has not been recorded, you should submit that document to the Recording Division of the Lake County Clerk's Office for recording. This may be done by mail or in person on the sixth floor of the County Administration Building.
You can either bring it in to the office for in-person service or you may mail it to us. Please write the words "Mail To" somewhere on the document followed by the address to indicate where the original document should be returned after processing.
Please refer to our fee schedule to determine the applicable recording fees charged by our office in accordance with state regulations.
By law, the Recording Division of the Lake County Clerk's Office is not allowed to perform title searches, and we can only provide you with information we have available. You may visit our office, and we will assist you in tracing property ownership and other property tax-related information that is accessible on one of our public access terminals.
Please note that only a title company can perform and guarantee a full search of the property.
We accept cash or checks (made payable to the Lake County Clerk), as well as Discover, MasterCard and VISA credit card payments for all of the services that we provide. High volume / frequent customers also have the option of opening an office billing account, which enables them to be sent monthly invoices.
Requests for an office billing account must include a company name, mailing address, phone/fax numbers, email address, and a point of contact for billing issues. Requests must be written and may be submitted via mail or fax. Once your request is approved, you will receive a confirmation letter with your office billing account code to be used for your transactions.
For further information regarding office billing accounts and/or billing questions, please contact our Billing Accounts Supervisor at 847-377-2334 or send a request via email.
No - Those records are maintained by the Vital Records Division of the Lake County Clerk's Office, which is located on the first floor of the County Administration Building. Their phone number is 847-377-2411.
Please call our main office number at 847-377-2575 and your call will be transferred to the appropriate supervisor. In the event that the office supervisor is unavailable to take your call at that time, please leave a voice mail message. One of our office supervisors will respond back to you ASAP - so please do not hesitate to leave a message.
Office supervisors receive email and you can send your messages, comments, suggestions, compliments or concerns directly to them.
Los resultados electorales son reportados conforme están disponibles, después de las 7 p.m. durante la noche de las elecciones. Los espectadores tendrán que hacer clic en el botón de actualización una vez que ingresen a las páginas de presentación de informes para asegurar que están viendo los resultados más recientes.
Los recuentos de último minuto de los votos emitidos durante el día de las elecciones para cada contienda son reportados en formato de gráficas de barra. Los resultados también se enlazan a mapas de distritos electorales codificados por colores, mostrando el color asignado al candidato que lleva ventaja en ese distrito electoral.
Para pasar de un resumen de la contienda a un mapa codificado por color, primero elija el idioma “Spanish” usando el botón marcado "Choose Language" ubicado en la parte superior a mano derecha de la página. Posteriormente, haga clic en el icono titulado "Mapa". Este icono se encuentra adyacente al encabezamiento listando el título de la contienda.
Se les insta a los votantes y las partes interesadas que visiten nuestra página de resultados electorales antes del día de las elecciones para familiarícese con las características del sitio. La oficina de la Secretaria no podrá proporcionar resoluciones a problemas relacionados a la página web durante el día de las elecciones. La oficina de la Secretaria del Condado también ofrece un recuento de los votos actuales por teléfono al 847-377-2410 a partir de las 8 p.m. durante la noche de las elecciones.
Los espectadores también pueden adquirir un reporte de los resultados utilizando los informes de la votación reportada. Después de que los distritos electorales reportan sus conteos del día de las elecciones, los recuentos de los votos recibidos por correo, mediante la votación durante el período de gracia, y la votación temprana, se presentan en un formato de cuadrícula y se añaden a los votos del día de las elecciones.
Los votos por escrito son contados por jueces electorales que representan a los dos partidos políticos en el distrito electoral. Las información anotada en las hojas de recuento es transferida a archivos electrónicos en la oficina de la Secretaria del Condado durante la noche de las elecciones y después de las elecciones (para incluir los votos por escrito de las boletas emitidas durante la votación temprana y por correo). Una vez que se haya completado el conteo, los resultados son publicados— no más de 7 días posteriores a las elecciones.
Todos los recuentos de las boletas provisionales o boletas tardías, emitidas por correo, son reportados 14 días después del día de las elecciones cuando los resultados electorales se declaran definitivos. El escrutinio de los resultados electorales ocurre el próximo día.
No, you do not. Once the sale is complete, the lender’s attorneys must go back to court to get the sale approved in a Confirmation of Sale hearing. When the sale is approved by the judge, the deed to the home is issued to the lender or third-party bidder. A homeowner is provided a minimum of 30 days after this final court date before an eviction can take place. If you would like to attend the final court date, please call the Lake County Circuit Clerk’s Office at 847-377-3380 to find out the date and time of the hearing.
The Sheriff’s Office holds auctions each Tuesday at 9:30 am, with the exception of holidays. Check the Sales Schedule (PDF)
Third-party bidders are urged to research whether or not any liens, mechanics liens, second or third mortgages, or any other judgment liens held against a property are the responsibility of winning bidder. Liens may be settled between the homeowner and the lender prior to the auction, however there is no guarantee. It is the responsibility of the bidder to examine the title of the property. Public court records regarding the property can be found at the Lake County Circuit Clerk’s Office. The telephone number is 847-377-3380.
Yes. On the sale day, bidders are required to place a minimum 10% deposit of the maximum amount they are willing to spend for the property. If the bid exceeds the bidder’s maximum amount available, the bidder will automatically be out of the bidding process. Keep in mind there may be a number of people bidding for the same property. An opening bid is provided by the lender as a starting point. If an opening bid is not provided by the lender, the property will not go to auction on that day. The opening bid can be found on the Foreclosed Property Listings the day before the scheduled sale date. The balance is due no later than two business days after the scheduled sale date. The Sheriff’s Office accepts certified funds (i.e. bank checks) and/or cash. Personal checks, loan approval notes from a bank or wire transfers will not be accepted.
Once the sale takes place, the lender’s attorneys must go back to court to get the sale approved. This court hearing is also known as confirming the sale. Once the sale is approved by a judge in court, the deed to the home is issued to the purchaser. If the homeowner is still living in the house, a minimum of 30 days is typically granted to the homeowner after this final court date before an eviction can be scheduled. We strongly suggest you attend the confirmation hearing to expedite receiving the deed. The sale confirmation hearing will take place at the Main Courthouse located at: 18 N. County Street Waukegan, IL 60085
Please call the Lake County Circuit Clerk’s Office at 847-377-3212 to find out the date and time of the court hearing. If you cannot attend the hearing, a copy of the court order (Order Approving Sale) can be obtained at the Lake County Circuit Clerk's Office. You will need to bring the Order Approving Sale to the Lake County Sheriff's Office to obtain the deed.
By Illinois State Statute, your payment must be U.S. postmarked by the due date in order to be processed as a timely payment. If you are receiving a balance due statement, then your payment was not U.S. postmarked (metered mail is not acceptable) on time and penalties have accrued. Placing your payment in the mailbox does not guarantee the envelope will be postmarked on that day. If you are going to wait until the last day to mail your payment, the only way to guarantee the official postmark is to go to the local post office and ask to have the envelope hand stamped.
The tax bills will be mailed the first part of May; you will receive ONE bill that contains both the first and second installment payment stubs. Due date for the first installment is early June and due date for the second installment is early September. Duplicate copies of the tax bills are available online once the bills are mailed.
The Senior Freeze exemption does freeze the assessment, but it does not freeze the tax rates. In most cases this year, tax rates have increased. The taxing districts can continue to ask for more money and if the rate goes up then your tax bill will go up. But you have to remember that over the years, because of this exemption, you have saved hundreds if not thousands of dollars each year.
There are several factors that could make your tax bill increase: an increase in the property equalized assessed value, an increase in tax rates, which come from the individual taxing districts, and new referendums approved by voters.
The tax remains with the property, regardless of ownership. To determine your liability for paying the tax, check your closing statement to see if the seller gave you credit, or contact your attorney.
Call the Lake County Clerk at 847-377-2404 or e-mail [email protected], and ask for an Estimate of Redemption. Make sure you have your parcel number (PIN).
Yes, prepayments are accepted December 1st - December 21st this year. Prepayment amounts are limited to 50% of the tax amount of the previous year as a maximum. Payments should be made by check, clearly identified as a property tax prepayment, and include your PIN number.
Yes, you can. Please make sure that your math is correct. List the parcel numbers of the properties you are paying on your check. Include the correct coupon(s) for each payment you are making.
Yes, only before or on the due date, and it must be an official U.S. postmark.
Monday - Friday 8:30 a.m. - 5 p.m.
You can pay online or by the automated phone system [(847) 469-9854] with your credit or debit card (fees apply) or E-check (free). You can also pay at many Lake County financial institutions and by mail or in person at the Treasurer's office.
Ways to Pay
Call the Treasurer’s Office at 847-377-2323 or print a bill on the Treasurer's website.
According to Illinois State Statute, the County Treasurer must hold an annual tax sale to sell unpaid property taxes, drainage and special assessments. Please remember that the County is not selling the property at the sale, but rather, the unpaid taxes. The homeowner has at least two years to pay the redemption. It should be noted that the longer the homeowner waits to redeem these taxes, the more the interest could be.