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Chief County Assessment Office

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1. What types of tax relief are available?

There are several exemptions available to provide tax relief to homeowners. Visit our Tax Relief page for more information. Tax Relief Page

2. How old do you have to be to receive the senior homestead exemptions?

You have to be at least 65 years of age to start receiving the senior homestead exemptions.

3. What is my PIN?

Find your PIN online by entering your address. Enter your address

4. Who do I contact for questions about my assessment?

For questions regarding your assessment, please contact your local township assessor. List of Township Assessors

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Chief County Assessment Office - Assessment Review

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1. What can taxpayers do if they believe their assessments are unfair?

Taxpayers should first discuss the assessed value with their township assessor's office. Taxpayers who believe that their assessments are unjust may appeal their assessed value. Taxpayers in Lake County begin the appeal process with the County Board of Review. If dissatisfied with the Board’s decision, they can choose between two of the options below:
(1) They may take their appeal to the State Property Tax Appeal Board, a five-member board appointed by the Governor. The State Property Tax Appeal Board’s decisions are subject to administrative review in Circuit Court, should the taxpayer so desire to take it to that level. Taxpayers that take their cases to the State Property Tax Appeal Board can argue solely on their property’s value and the correctness of assessments.
(2)The other alternative for taxpayers is to appeal the decision of the County Board of Review directly to the Circuit Court. When taxpayers go to court to challenge the assessment, however, they must prove either fraud on the assessor’s part, or that their assessment is so high that it is “constructively” fraudulent.

2. Who sits on Board of Review?

Illinois law mandates composition of the Boards of Review. In most township counties, three persons appointed by the County Board comprise the Board of Review. In counties such as Lake County, candidates for the Board of Review must pass an examination administered by the Department of Revenue. The Board of Review in Lake County also uses hearing officers to assist with conducting the assessment review process.

The Office of the Board of Review in Lake County is housed in the Chief County Assessment Office located in the County courthouse. The Chief County Assessment Officer (CCAO) is the Clerk of the Board of Review. The CCAO staff serves as the support mechanism for all Board of Review activities and the staff of the office is also able to answer taxpayer’s questions on assessments.

By law, Boards of Review must convene by the first Monday in June. The Lake County Board of Review completes hearing appeals in early February. After the Board of Review adjourns, assessment books are returned to the County Clerk for computation of tax rates and tax bills.

3. What powers and duties do Boards of Review have?

As discussed above, the Board of Review has the power to raise and lower individual assessments on appeal. They may also adjust assessments on their own initiative. No assessment can be raised however, until the affected taxpayer has been notified and give the opportunity for a hearing.

Boards also have the power to assess property that has been omitted from assessment rolls. They have the duty to ensure that assessments are equitable within counties by applying a blanket increase or decrease on areas within the county, on classes of property, or on townships requiring an adjustment based on assessment / sales ratio studies.

They also review petitions for exemption from property taxes and make recommendations to the Illinois Department of Revenue, which rules on exemptions.

4. What are the steps to appeal an assessment?

1. Review all of the information on the assessment notice.
2. Visit assessor.lakecountyil.gov to review assessment information including property characteristics, comparable property information, and the e-filing process.
3. Discuss any questions on your assessment value or property information with your township assessor’s office.
4. If an assessment appeal is in order, prepare evidence by using the Lake County Comparable Grid at assessor.lakecountyil.gov, and other materials such as appraisals, or sales documents.
5. Complete an assessment appeal form (by paper, or electronically using the e-filing system) and submit with supporting evidence to the Board of Review by the prescribed deadline.
6. You can attend the hearing in person, by telephone, or submit case materials and ask the Board of Review to decide the case based on the evidence provided. Most cases can be resolved without in-person or telephone hearing. Particularly cases based upon a recent purchase of a subject property, or those based upon an appraisal provided by an Illinois licensed provider.

5. What are the reasons for an appeal?

You have a reasonable appeal if you can support any of the following claims:
- The assessment of the subject property is based on a factual error (e.g. incorrect square footage)*.
- The assessment is greater than 1/3 of the subject property's recent sale price
- The assessment is greater than 1/3rd of the subject property's market value.
- The assessment of the subject property is higher than that of comparable properties.
- Matters of law.
*In this event, a Certificate of Error may be issued by the Township Assessor's Office with the concurrence of the Board of Review, even after the tax bill is received.

6. When do appeals go to the State Property Tax Appeal Board (PTAB)?

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

online.

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Chief County Assessment Office - Equalization

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1. What is equalization?

Equalization is the application of a uniform percentage increase or decrease to assessed values of various areas or classes of property in order to bring assessment levels, on average, to the same percentage of market value.

Equalization of assessed values is important (and performed) at each level of government - township, county and state.

2. Who has authority to equalize?

Chief County Assessment Officers, County Boards of Review and the State possess certain powers to equalize assessments. Chief County Assessment Officers determine the level of assessments for non-farm property by conducting annual assessment/sales ratio studies. These studies may be done for geographic areas within a county (generally township or multi-township assessment jurisdictions) or by class of property. Then, the Chief County Assessment Officers and/or Boards of Review may use equalization to raise or lower the assessments in an effort to achieve greater uniformity and equity within the county. The Chief County Assessment Officer in Lake County has intra-county equalization authority.

3. How much variation in assessments exists among the counties?

In Lake County, the level of assessment is generally very close to 33.33%. Counties that do not achieve the statutory level will receive a State-issued factor other than 1.0000 to bring assessments, on average, to 33 1/3 % of market value. In recent years, Lake County has had a factor other than one due to the high volume of appeals, coupled with valuation change requests submitted by local assessing officials.

4. How does the equalization factor affect the assessment on a taxpayer's property?

After receiving final equalization factors from the Department of Revenue, County clerks must multiply the locally-assessed value of each non-farm parcel in their counties, other than coal rights, by those factors. Unless a factor is 1.0000, this multiplication will either increase or decrease the locally-assessed value of each parcel. The result is the equalized assessed value for a parcel for tax billing purposes. Farms and coal rights are not affected by the factor, as their assessed valuation is defined by law as an equalized assessed value.

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Chief County Assessment Office - General Information

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1. What is property tax?

Property tax is a tax based on the fair cash value of the property owned. For this reason, it is often called an ad valorem tax, meaning that we tax "according to value" of real estate.

2. What is the history of the Illinois property tax?

When Illinois became a state in 1818, the Constitution contained a provision for taxing property in direct proportion to the value of property. From 1818 to 1930, amendments to the Constitution provided the State with various powers and authorities concerning property tax. The Revenue Act of 1872 gave Illinois final authority for setting valuations. The last year the state levied real estate taxes was 1930.

Since then, property taxes have been levied at the local level. The Department of Revenue issues guidelines (e.g., determining equalization factors, approving exemptions, distributing assessment manuals, etc.) and provides technical assistance to local assessing officials.

Property tax is a local tax assessed by the county. Revenues from property tax are collected and spent at the local level.

3. What is considered property?

Property can be divided into two classes - real and personal.

Real property is land and anything permanently attached to the land. Examples are buildings and fixtures permanently or constructively attached to a building. Personal property is all property which is not real property.

Personal property includes automobiles, livestock, money, and furniture.

4. How is the value of property determined?

“Value” is a complicated concept with many definitions. The measurement of market value for tax purposes is the job of assessors, who use one or more of the three basic approaches to measure it:
- Market Data - comparing recent selling prices of similar properties
- Cost - coming up with a value of the cost of reproducing the property minus accrued depreciation plus land value
- Income - calculating the present worth of the income from an income-producing property.

Most real property in Illinois must be assessed based on its value on the open market; this value is the most probable sale price of a property in terms of money in a competitive and open market, assuming that the buyer and seller are acting prudently and knowledgeably, allowing sufficient time for the sale and assuming that the transaction is not effected by undue pressures.

5. How are farm properties valued in Illinois?

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.

6. Who must pay property taxes?

All owners of real property must pay property tax unless specifically exempted by State law. Leaseholders must pay property tax if they are leasing real estate from an owner whose property is exempt from property tax. Owners of business, industrial, agricultural, and residential property all pay property tax. Renters also contribute to the property tax but do so indirectly through their rent. Landlords consider taxes as cost of doing business and adjust their own rents to cover them. In Illinois, taxpayers now pay property taxes only on their real property. Personal property tax for individuals was eliminated in 1969.

7. Who spends property taxes?

In Lake County, we have over 200 individual entities of local government that levy property taxes. Property taxes are raised, spent, and distributed locally. They finance a major part of the services provided by local government units, which benefit Lake County citizens and their property. The largest share of taxes goes to school districts, generally 65% of each tax bill.

8. How important is the property tax compared to other taxes?

The property tax is the major source of tax revenue for local governments in Illinois, as it produces more than three-fourths of their total tax revenue. Some types of governmental units, such as cities, are less dependent on the property tax than other units, such as school districts, which have no other taxing powers.

The Property Tax Cycle - from the assessment of property to the collection and distribution of taxes - takes nearly two years for most property. It can be divided into six steps:
(1) Assessment
(2) Review of Assessments
(3) Equalization
(4) Levy
(5) Extension
(6) Collection and distribution of property tax revenue

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Chief County Assessment Office - Property Assessments

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1. What is an assessment?

An assessment involves identifying the real property within a jurisdiction, listing it, appraising it and placing a value for it on the tax rolls. This value is known as the assessment and is the basis for determining what portion of the total tax burden each property owner will bear.

In Illinois, the statutory assessment level is normally one-third of the market value of a property with several exceptions including:
(1) Farmland
(2) approved forestry management plan
(3) common areas
(4) certain subdivision land
(5) approved dedicated nature preserve, conservation stewardship, right of public benefit
(6) alternate valuation for solar heating or cooling

2. Who assesses property?

Most property is locally assessed, meaning valued by an assessment professional in our County.
In Lake County, township assessors have primary valuation responsibility. In Lake County, 17 of our 18 assessors are full time. Assessors must qualify to hold office on the basis of certain course work in assessment techniques.

A few types of property are assessed by the State, such as railroad operating property and pollution control facilities which have been certified as such by the Illinois Environmental Protection Agency. The value of state-assessed property is a small percentage of the value of all taxable property. State-assessed properties are valued by the Department of Revenue, and assessments are certified to appropriate County Clerks for inclusion in local tax bases.

3. Who oversees that the assessment work is completed each year?

The completion of the assessment process by assessors is subject to supervision and, if necessary, revision by the Chief County Assessment Office. The Chief County Assessment Officers are usually appointed by County Boards and must have relevant experiences, pass a qualifying examination given by the Department of Revenue and possess a professional appraisal designation.

4. When are initial assessments complete?

In Lake County, township assessors complete their assessments in late summer through the fall.

After they have certified their assessment books as being correct, they turn them in to the Chief County Assessment Office, which equalizes assessments to 33.33% of market value through the use of an equalization factor.

Assessment books are then given to the County Board of Review for further review in the assessment appeal process.

5. Are taxpayers notified about the assessments on their property?

In General Assessment years, lists of all property assessments must be printed in a public newspaper published in the county, and all taxpayers are sent an assessment notice. In the years between the General Assessment years, a list of real estate assessments which have been changed is published.

Taxpayers in counties other than Cook must also be mailed assessment notices (“blue cards”) if their real property assessments have been changed from the preceding year’s assessments unless the change was caused only by the application of an equalization factor by the Chief County Assessment Office.

As a courtesy, Lake County taxpayers are sent notice of their assessments every year, regardless of whether a change has occurred. The notices may go to mortgage holders if arrangements have been made for tax bills to go directly to them, but the law requires mortgage holders to mail copies of notices to taxpayers. Taxpayers have the right at any time to inspect property record cards and other assessment records for any property, subject to reasonable rules and regulations established by local officials.

6. What property is exempt from property tax?

The Illinois Constitution allows an exemption from real estate taxes for property of the State, units of local government and school districts, property used exclusively for agricultural and horticultural societies, and for school, religious, cemetery, and charitable purposes, as long as the property is not leased or otherwise used with a view to profit. Exemption of most property of the Federal government is required by Federal law.

Property owners must apply for these exemptions to their County Board of Review. After hearings are held on these matters, recommendations are made by the Board of Review and forwarded to the Department of Revenue, with each full record, for final disposition. Once property is approved for exemption, the owner, agent or attorney must annually file a Certificate of Status of Exempt Property with the Board of Review to retain that exemption.

7. What property tax relief is available?

Read about the tax relief opportunities on the Property Tax Relief page.

8. What problems are generated by inequality in assessments for taxpayers?

Variation in assessment levels can create problems for taxpayers. Most obvious is the unfair distribution of the tax burden among taxpayers within the same taxing jurisdiction.

If, for example, two adjacent houses with identical market values of $60,000 were assessed at different levels of their full value, say 10 % and 30%, one house would have an assessed value of $6,000 and the other of $18.000. Under a tax rate of 8% ($8 per $100 of assessed valuation) the first homeowner would have a tax bill of $480, while the second would pay $1440, even though their houses have the same market value. Assessors should prevent this type of inequality by assessing at a uniform level within a jurisdiction.

However, even if uniformity exists within a given jurisdiction, inequities can arise because of differences in assessment levels among different assessing jurisdictions. If, for example, one township in a county was assessed at an average level of 20% of full value and another 40% and both townships were in the same school district, property owners in the township assessed at the higher level would, on average, be paying twice as much in school taxes as property owners in the other township.

Uniformity in average assessment levels among assessing jurisdictions (i.e., among township, or multi-townships) prevents this type of inequality. In addition, uniformity among County average assessment levels is important because distribution formulas for State grants-in-aid for education, highways, and public assistance include the assessed valuation as a component. Uniform assessment levels also ensure an equal basis for applying tax rates and bonded indebtedness limitations to units of local government.

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Chief County Assessment Office - Role of the Assessor

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1. Who is the Township Assessor?

The township assessor is the elected official who is responsible for estimating the initial market value of most property within the township for use in the Illinois property tax system. The township assessor may be more appropriately called a mass appraiser.

2. What are the requirements for the position of Township Assessor?

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.

Illinois Property Assessment Institute.

3. What does a Township Assessor do?

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.

4. What kind of property is assessed?

Assessors can only assess real property, commonly known as real estate, and all improvements attached thereto. Assessment of personal property ended in 1979. Real property is defined as land and any permanent improvements to the site. This can include structures of any kind. Some variations exist from one township assessor to another as to those items of real estate that are assessed. Amenities that can impact an assessment are: dwelling size and style, basements (finished and unfinished), decks, patios, garages, number of bathrooms, fireplaces, sheds, driveways, the exterior cover on the home (brick, stone, frame), roofing material, condition, quality and age of the home. However, those items most influential on value such as location preferences, land size, structure type and size are consistently valued throughout Lake County.

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.

5. How is real property assessed?

In order to estimate the market value of a piece of real estate, an assessor can utilize any of three traditional approaches to value. These three methods are the cost approach, market or sales comparison approach and the income approach. Each has advantages and disadvantages and some are better suited to particular types of property.

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.

6. What else does the Township Assessor do?

An assessor performs many other administrative functions. For example, they accept applications for homestead exemptions. In particular, they play an important role in determining which properties receive the General Homestead Exemption, along with assisting taxpayers with the filing information necessary for the Senior Homestead Exemptions and Senior Citizen Assessment Freeze.

7. Where do I go with questions on my assessment?

The township assessor offices are the best place for a property owner to start with their questions on the assessed value. Township assessors and the Chief County Assessment Office are regularly communicating with the public, answering questions and responding to concerns raised by taxpayers. Any taxpayer can examine assessment records of any property at any time. The Chief County Assessment Office has partnered with local assessors to make a great deal of property assessment information available on Lake County’s website. Taxpayers can search assessment records and make comparisons of their properties with other like properties.

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.

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Chief County Assessment Office - Tax Billing and Collection

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1. How does the equalization factor effect tax rates?

Count Clerks calculate tax rates for each taxing district by dividing the district's tax levy by its tax base. A tax base is composed of the equalized assessed value of locally assessed property, less any homestead exemptions, plus the value of any State-assessed property. A levy is the amount of revenue a taxing district wants to raise through property taxes. The greater the tax base, the lower the tax rate needed to raise a given levy. An increase base, which may result from an increased equalization factor, generally results in a lower tax rate. A decreased base, which may result from the deduction of exemptions, results in an increased tax rate.

2. What is a levy?

- The governing board of each taxing unit determines how much money is needed to operate during the coming year and how much must be raised from the property taxes.

- Certified to the County Clerk no later than the last Tuesday in December.

- Tax levies are made for the various activities of government.

- Money is allocated separately for each levy by spending account or "fund".

- The fund structure is the framework within which the financial decisions of local governmental units are made.

- Government bodies are entitled by State statute to use a number of funds. These could include a corporate (or general) fund, a bonds interest fund, and other specialized funds, such as a fire protection fund, a library fund, or a street and bridge fund.

3. How do levies affect tax rates?

Levies are made in dollar amounts. In order to raise the money requested in levies, County Clerks must calculate numbers which, when multiplied by the total equalized value (the tax base), will yield the amount of the levy. This number is the tax rate. Property tax rates are subject to limits set by the State Legislature. The applicable limit depends on the type of governmental unit and the type of fund. If the rate necessary to raise the amount of the levy is greater than the maximum legal rate, the maximum legal rate is applied and the amount of money raised is less than the levy. In some cases the tax rate limits may be modified by referendum.

4. What makes tax bills increase?

The amount of a property tax bill is determined by two things:
1. A property's equalized assessed value (a taxpayer's share of the total tax base)
2. the applicable tax rates, which depend on the level of spending of local taxing units in which the property is located.

If assessed values increase because of inflationary increases in property values, tax bills will not necessarily increase. As long as taxing districts do not increase their spending, a general increase in assessed values (i.e. the tax base) will mean lower tax rates and tax bills will stay the same. If taxing districts increase their spending, however, tax bills generally will increase regardless of changes in assessments.

The "Truth-In-Taxation Law" requires taxing districts to publish notices to taxpayers if the districts' proposed levies are at least 5 percent greater than the amount billed to property taxpayers the year before (excluding bonds and interest and election costs). This amount billed is called the extension. Districts must hold public hearings regarding proposed tax increases. County Clerks may not extend more than 5 percent over the previous year's extension if a taxing district does not certify that it has complied with these publications and hearing requirements.

When taxpayers feel their property assessments are unfair when compared to assessments on similar properties, they should use the appeal procedures outlined previously. On the other hand, if their appeal is that tax bills are going up, they should attend "Truth-in-Taxation" hearings to become familiar with he needs of local taxing districts which are spending their money, and to express their concerns about increasing taxes.

5. When are taxes extended (billed)?

A County Clerk can begin the process of extending taxes only after the Board of Review has completed its work. State assessments and the final equalization factor have been certified to the County, and all taxing units have levied. Since many Boards of Review do not adjourn until December or later, extension of taxes does not begin until the year following the assessment year.

6. How is the tax rate computed?

The County Clerk calculates a tax rate for each fund used by each taxing district by dividing the tax levy for that fund by the district's total equalized assessed value that remains after deduction of homestead exemptions.

If the resulting rate exceeds the maximum allowable rate, the extension is limited to the amount which the maximum legal rate will produce when applied to the tax base.

The total district extension is further limited to 5 percent over the previous year's extension (excluding bonds, interest and election costs), unless the "Truth-in-Taxation Law" publication has been made and a hearing held.

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Community Development - LCRA

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1. What is the Lake County Rental Assistance Program?

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.

2. Who is eligible?

You may be eligible if:

• You pay rent in Lake County, Illinois
• You must have had a financial hardship during the COVID-19 pandemic (job loss, furlough, increased utility bills, unexpected medical bills or other expenses). 
• Must be at least one month in arrears (behind in your rent)
• Your household has a current annual household income below the following amounts:
  • 1 Person Household: $36,500    
  • 2 Person Household: $41,700
  • 3 Person Household: $46,900
  • 4 Person Household: $52,100
  • 5 Person Household: $56,300
  • 6 Person Household: $60,450
  • 7 Person Household: $64,650
  • 8 Person Household: $68,800

3. Can I receive a check from this program?

No. Rent payments will be made directly to your landlord.

4. How much assistance can I get?

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.

5. How do I apply to the 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.

6. What if I don’t have a computer or internet access?

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.

7. What documents will I need?

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.

8. I don’t live in Lake County. Can I get assistance?

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.

9. I own my mobile home but pay lot rent. Can I get assistance with the lot rent and utilities?

Yes, if you pay lot rent in Lake County, this counts as an obligation to pay rent in Lake County.

10. I own my home or pay a mortgage. Can I get assistance with my mortgage or utilities??

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.

11. What Counts as a Financial Hardship during COVID-19?

You may have a financial hardship during COVID if:

• you or someone in your household was laid-off, furloughed, or had hours cut at work.
• you or someone in your household had to work fewer hours or quit to stay home to care for a child because the child’s school or daycare shut down.
• you or someone in your household incurred significant costs due to COVID-19, such as medical bills or funeral costs.
• There may be other circumstances that count as well. Call 211 if you have questions about your eligibility.

12. What Counts as being “At Risk of Homelessness or Housing Instability”?

You may be at-risk of homelessness or housing instability if:

• you have a past-due rent or utility notice
• you have an eviction notice
• your household had to move in with another household temporarily because you couldn’t afford rent in your home.
• you are currently homeless, such as staying at a shelter.
• your household is spending a lot of your income on housing costs.
• There may be other circumstances that count as well. Call 211 if you have questions about your eligibility.

13. Do I have to be behind on my rent?

Yes. You must be at least one month in arrears (behind in your rent) in order to qualify for assistance.  

14. Can I get help with both my rent and utilities?

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.

15. What happens after I apply?

• You will receive an email stating that you submitted an application.
• Your application will be assigned to an LCRA provider who will process our application and verify the information, including verifying your residence and rent amounts with your landlord.  Your LCRA provide will contact you as part of this process.
• Once your application is approved or denied, your LCRA provider will contact you to let you know.
• The funding will be sent directly to your landlord.

16. Can I apply to every agency?

You will only be able to apply once. 

17. Will I receive assistance as long as I am eligible?

Assistance is not guaranteed for every Lake County resident that is eligible. Submitting an application does not guarantee assistance. 

18. Do I need a formal rental agreement or lease to qualify for the program?

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.

19. Can I apply if I’m renting a room?

Yes. You will need to provide proof that you are paying rent on that room.

20. Can I receive assistance if I have section 8 or other subsidized housing?

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.

21. I received a referral from 211 and have not heard back from the agency yet.

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.

22. Can I be eligible if I lost employment before COVID? The pandemic made it difficult to find employment.

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.

23. I received assistance a few months ago and I need more help.

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.

24. I’m homeless. Can I receive assistance?

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.

25. I’m a landlord, am I eligible to apply for my units?

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.

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Coroner's Office

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1. What is the duty of the Coroner as mandated by Illinois State Statute?

Chapter 55; Section 5/3-3007: Each Coroner shall be the conservator of the peace of his county, and in the performance of his/her duties shall have the same powers as the Sheriff.

Section 5/3-3013: Where the office of the Sheriff is vacant, the Coroner of the county shall perform all the duties required by law to be performed by the Sheriff and have the same powers until another Sheriff is elected or appointed and qualified.

2. What is an inquest?

An inquest is a legal public inquiry (hearing) into the manner of death in which the Coroner and six jurors sit in a quasi-judicial fashion, and evidence is presented (medical, investigative and legal) to determine the manner and circumstances surrounding a death. Inquests assist the following: public health agencies, public and private organizations and law enforcement agencies in an attempt to detect foul play or hazardous conditions. Family members may attend and learn all the facts surrounding the death of a loved one. However, as of January 1, 2007, it is no longer mandatory by state law, for a Coroner to conduct formal inquests. The Lake County Coroner’s Office now conducts internal case conferences to determine the manner of death (i.e., homicide, suicide, accident, undetermined) in all cases of unnatural deaths. These conferences are no less thorough than a formal inquest and provide the family with a more timely conclusion and issuance of the permanent death certificate.

3. Who reports the death to the Coroner?

Section 5/3-3020: Every law enforcement official, funeral director, ambulance attendant, hospital director or administrator or person having custody of the body, and any physician in attendance upon such a decedent at the time of his/her death, shall notify the Coroner promptly. Any such person failing to do so shall be guilty of a Class A misdemeanor.

4. Who signs the death certificate?

Section 5/3-3018: Every Coroner, as soon as he/she shall have completed his/her investigation of the cause and circumstances to death coming within his/her jurisdiction, shall issue a death certificate.

5. What authority does the Coroner have in regard to investigation into the circumstances of the death?

Section 5/3-3013: In cases of apparent suicide, homicide or accidental death, the Coroner may summon a jury of six persons and conduct an inquest into the manner of death. All deaths in state institutions and all deaths of wards of the State in private care facilities shall be reported to the Coroner of the county in which the facility is located.

6. What authority does the Coroner have in regards to the dead body?

Section 5/3-3019: No dead body, or the personal property of such a deceased person, shall be handled, moved, disturbed, embalmed, or removed from the place of death by any person, except with the permission of the Coroner. Any person knowingly violating the provisions of this Section is guilty of Class A misdemeanor.

Section 5/3-3015: Where a death has occurred and the circumstances concerning the death are suspicious, obscure, mysterious, and the cause of death cannot be established definitely except by autopsy, it shall be the duty of the Coroner to cause an autopsy to be performed.

Section 5/3-3021: The Coroner shall release the body of the decedent to the next-of-kin or to the funeral director selected by such persons. Authorization of appropriate next-of-kin is required by the Lake County Coroner's Office.

7. What is an autopsy?

An autopsy is a surgical procedure (internal and external examination of the body) used to aid the Coroner in establishing a cause of death in those cases where the cause cannot be established with a reasonable degree of certainty without an autopsy or mandated by State Statute. An autopsy is performed by a licensed forensic pathologist who has been certified by the State of Illinois.

8. Does the family need to consent to an autopsy before the Coroner may authorize that one be performed?

No. The Coroner may order an autopsy to be performed in any case deemed necessary. In matters of death investigation, the Coroner has absolute and complete authority and unlimited powers to:
-Investigate
-Make chemical analysis of body tissues
-Subpoena
-Arrest

9. What is a Coroner's case?

The Coroner is responsible for investigating and determining cause of death. To learn more, please visit the Coroner's Case page.

10. What are the responsibilities of the Coroner?

Review the responsibilities of the Coroner on the Coroner's Responsibilities page.

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County Clerk - Civil Unions

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1. What is a civil union?

A civil union is a legal relationship granted by the State of Illinois. However, civil unions entered into in Illinois are not recognized under federal laws. For information about legal benefits under the state law, seek competent legal counsel.

2. When did civil unions become legal in Illinois?

Effective as of June 1, 2011, licenses for civil unions established in Lake County may be issued by the Lake County Clerk’s office.

3. Who can enter into a civil union?

Applicants for a civil union license must be 18 years of age, both appear in person to apply for the license and provide the required valid identification. Neither applicant for a civil union may currently be a party to a marriage, civil union, or substantially similar legal relationship at the time the application for license is made.

Illinois law prohibits civil unions between close relatives. You cannot enter into a civil union with your parent, grandparent, aunt, uncle, niece, nephew, first cousin, brother, sister, child or grandchild—whether by full-blood, half-blood, or adoption.

4. May applicants have been previously married or in a civil union?

If either applicant was previously married or in a civil union or substantially similar legal relationship, the prior marriage, civil union, or substantially similar legal relationship must either be dissolved or the previous spouse or civil union partner must be deceased.

5. Is a license required for a civil union to be established in Lake County?

Yes. To obtain a license for a civil union to be established in Lake County, you must submit an application for license in the Lake County Clerk’s Office. The license is valid only in Lake County and the civil union must occur within 60 days of issuance of the license.

6. Is there a cost for the license?

The fee for a civil union license is $35. The license becomes valid one day after issuance and is valid for 60 days. During that time, the civil union must be established, and the officiant conducting the civil union must certify the date and place of the civil union. If no civil union is established during the 60 day period, the license becomes invalid. After a civil union occurs, it will remain valid until time as it may be legally dissolved.

7. Are both applicants required to be present to apply for the civil union license?

Yes. Both applicants must appear at the County Clerk’s office to apply for a civil union license. Each applicant must present proof of identity which may be a valid U.S. driver’s license, a valid U.S. state-issued photo identification, or a valid U.S. passport.

8. What do we do with the license?

You must present the license to the person who will perform the civil union and who will complete the certification on the license which includes the date, place, officiant information and signature. The officiant must return the completed license to our office within 10 days of the civil union for the certificate registry. The license containing the certification is not a completed legal document until it has been recorded in the County Clerk’s office.

9. Do we need to have a religious ceremony in order to enter into a civil union?

No. Illinois does not require a religious ceremony in order to enter into a civil union. Your civil union may be established and certified by a religious official or a secular official such as a Judge or retired Judge of a Court of Record, a Judge of the Court of Claims, or a public official whose powers include solemnization of marriage.

10. Will an Illinois civil union be recognized in other states?

In most cases, civil unions are not recognized in other states. However, a civil union entered into in Illinois may be recognized under the laws of some states. You are advised to seek competent legal counsel regarding the laws of other states.

11. Are parties to same-sex marriages, civil unions or domestic partnerships in another state required to enter into a separate civil union in Illinois?

If you entered into a same-sex marriage, civil union, or substantially similar legal relationship in another state, Illinois law provides it will be recognized as a civil union in Illinois. You may be required to provide proof of your out-of-state union such as a copy of your marriage or civil union certificate or proof that you and your partner have validly registered as domestic partners.

12. If parties participated in a religious ceremony, but have not entered into a legal relationship in any state, is a civil union needed?

If individuals choose to establish the legal obligations, responsibilities, protections, and benefits extended to civil union partners under Illinois law, an application for a civil union license is appropriate. A prior religious ceremony will not prohibit entering into a civil union in Illinois.

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County Clerk - Election Results

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1. How soon will reports be available?

Election results are reported as available after 7 p.m. Viewers will need to click the refresh button once they enter the reporting pages to ensure the most recent results are being viewed.

Up-to-the-minute Election Day voting tallies for each race are reported in a bar graph format. Results also link to precinct color-coded maps for each race displaying the color assigned to the candidate carrying the precinct.

To toggle from the race summary to color-coded precinct maps, use the map icon labeled "Precincts Reporting." The icon is located adjacent to the heading listing the race title.

Voters and interested parties are urged to visit our Election Results page before Election Day to become familiar with the site's features. The Clerk's office cannot provide website troubleshooting on Election Day. The County Clerk's office also provides current vote count by telephone at (847) 377-2410 starting at 8 p.m. on election night. For more information, visit the Elections Results page.

2. When are voted by mail ballots and early voting results counted?

Viewers may also toggle to a report of results by method of voting reported. After Election Day precincts report, the tallies from ballots received by mail, grace, and early voting are reported in a grid format and added to the Election Day ballots.

3. When are write-in votes counted and reported?

Write-in votes are tallied by election judges for the two parties in the precinct. The tally sheets are entered into electronic files at the County Clerk's Office election night and after the election (early and voted by mail ballots). Results are posted after the election when completed -- no more than 7 days after the election.

4. When are provisional/late arriving ballots counted and reported?

All tallies from provisional and late-arriving ballots voted by mail are reported 14 days after Election Day when the election results become final. The official canvass of the results occurs the following day.

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County Clerk - Tax Extension Taxing Districts

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1. What do we have to file, and when?

For most districts, there are four main filing deadlines:
- Certified copy of the Budget and Appropriation Ordinance, and an Estimate of Anticipated Revenues certified by the Chief Fiscal Officer, within 30 days of passage.
- Certified copy of the Levy Ordinance, with a Truth in Taxation compliance certification signed by the presiding officer, by the last Tuesday in December of the levy year.
- Certified copy of new bond ordinances, by March 1 of the year following the levy year.
- Certified copy of any abatement ordinances, by March 15 of the year following the levy year.

2. What is the timeline for the tax cycle?

- Last Tuesday in December: deadline for filing levies
- The following January-February: assessment rolls for SSAs and drainage districts confirmed
- March 1: deadline for filing new bond ordinances
- Early March: Chief County Assessment Office certifies property values to the County Clerk’s Office
- March 15: deadline for filing abatement ordinances
- Late March/Early April: Illinois Department of Revenue certifies the county’s state multiplier to the County Clerk’s Office.
- Early April: taxing districts confirm initial tax extension figures and make PTELL adjustments
- Mid April: taxing districts confirm final tax rates and extensions, which the County Clerk’s Office then certifies to the Treasurer’s Office for billing
- Early May: tax bills are mailed
- Early June: first installment due
- Early September: second installment due
- Late November/Early December: delinquent taxes sold at tax sale

3. What is our EAV/new construction for the coming year?

Contact the Chief County Assessment Office to discuss any projections of EAV or new construction figures.

4. How is the PTELL limiting rate calculated?

In basic terms, state law provides that the limiting rate is the highest of the prior three year’s extensions, adjusted for inflation, and divided by the current value of all property that was billed the previous year. More specifically, it is a ratio: the numerator is the highest PTELL-capped portion of the extension from the prior three years, multiplied by the increase in CPI in the calendar year prior to the current tax year; the denominator is the current EAV of the district, minus any new construction, annexations or recovered TIF increments, plus any disconnected property:
(highest capped extension from last 3 years) x (CPI increase)
(Total EAV) – (New Construction EAV) – (Annexation EAV) – (Recovered TIF Increment) + (Disconnected EAV)

5. What funds are PTELL-exempt?

The following funds are exempt from the PTELL calculation, and therefore not capped by PTELL: most bonds; SEDOL IMRF; park district recreation programs for the handicapped; school district temporary relocation; and the portion of fire pension attributable to P.A. 93-0689.

6. What happens if our levy is over the limit?

Any levies that result in rates over individual fund limit caps will be automatically reduced to the maximum rate. If the total PTELL-capped rate is over the limiting rate, proportional cuts will be calculated by the County Clerk’s Office and submitted to the taxing districts. The district then has the option of approving the proportional distribution or rearranging the cuts among the levied funds in a different way.

7. What is the CPI this year?

The “CPI” for PTELL purposes is the percent change in the Consumer Price Index from December to December. This is typically established by the federal Bureau of Labor Statistics in January of the tax year in question. You can find current and historical CPI information on the CPI website.

8. Where can I get historical EAV, levy, rate and extension information?

Most of this information is available in the Tax Extension Data portion of the County Clerk’s website. If you cannot find what you need there, feel free to call the Tax Extension office at 847-377-2404.
For more information, view the Tax Extension Data page

9. Why is our Fire Pension fund split between PTELL and non-PTELL portions?

Public Act 93-0689 established increased pension amounts available to spouses and children of deceased firefighters. Only the portion attributable to that Public Act is uncapped. The rest of the fire pension levy falls under PTELL.

10. In addition to fund limits and PTELL, are there any other levy limits we should be aware of?

For municipalities, the Emergency Services/Disaster Operations (“Civil Defense”) levy cannot exceed 25 cents per capita.

For school districts, the Fire Prevention and Safety levy cannot exceed the currently unlevied portion of the amount approved by the Regional Superintendent of Schools.

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County Clerk - Tax Extension Taxpayers

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1. What is tax extension?

The term tax extension refers to the process of calculating tax rates. It has nothing to do with getting an extension on the due dates for property tax bills.

2. How are my property taxes calculated?

Each taxing district (schools, municipalities, library districts, etc.) submits their levy to the County Clerk’s Office. That levy is divided evenly over the assessed value of all property in the district to produce an initial rate. That rate is reduced based on state statutory limits. The resulting rate is then applied to the assessed value of your particular property to come up with your tax bill.

It is important to remember that although the County Clerk’s Office is tasked with calculating property tax rates, we have no discretionary power over them. The rates are based strictly on (a) the levies submitted by the taxing districts; (b) the assessed value minus exemptions determined by the Chief County Assessment Office; and (c) the statutory limits established by the state legislature and the governor.

3. Are there any limits on how much tax I am getting charged?

There are three ways that State statutes cap tax rates:
- Fund Limits: Some funds within district levies have a maximum rate. For instance, in elementary school districts, the Special Education fund has a maximum rate of 0.400 (0.400% of the taxable value of all property in that district). If an elementary school district levies for an amount exceeding the maximum rate, the County Clerk’s Office is required to reduce their levy rate to the maximum allowed.
- PTELL (“Tax Cap”) Limit: The Property Tax Extension Limitation Law (“PTELL”), a/k/a the “tax cap,” limits the average increase in tax bills to the rate of inflation. Your bill may be above or below that average, depending on how your property’s assessed value has changed relative to the average assessed value in the district. Also, some levy funds (e.g., bonds) are not capped by PTELL.
- Special Limits: A few levy funds have special limits, in addition to the ones above. For instance, if a municipality levies for Emergency Services/Disaster Operations (often called “Civil Defense”), there is a fund limit of 0.050 and a limit of 25 cents per capita. That fund cannot exceed either limit.

4. How can I reduce my tax bill?

There are three components that determine the size of your “slice” of the property tax “pie,” and each can be changed if you plan ahead and get involved. For more information, please view the Reducing Tax Bill page.

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County Clerk - Tax Redemption Tax Buyers

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1. What is a “tax buyer”? How do I become one? When is the tax sale? What is the procedure at the tax sale? How do I pay? How do I get my certificate of sale?

Find information on what a tax buyer is on the Tax Buyer Information page.

2. What is the next step after I buy the taxes on a property?

After you have paid the Treasurer the amount owed and received your tax sale certificate, the next step is to prepare and file the initial Take Notice. This needs to be done within four and a half months after the tax sale. You can do it on your own, making sure to abide by the Property Tax Code, or you can authorize the County Clerk’s Office to do it for you at no charge.

3. What should I do if the subsequent years’ taxes are not paid either?

You can “subtax” them once they are delinquent; that is, you can pay them at the Treasurer’s office, then come to the County Clerk’s office and have them posted to the redemption account at a 12% per year penalty. This can only be done before the next tax sale and after the second installment goes delinquent in September (unless you have already filed the petition for tax deed with the Circuit Court—see #5 below—in which case current year taxes can be subtaxed as soon as bills are mailed in May.

4. How do I extend the last date to redeem?

Send a written authorization (e-mail is fine) to the County Clerk’s Office, giving the PIN and the date to extend it to. The last date to redeem cannot be extended once it has already passed, unless a Petition for Tax Deed has been filed with the Circuit Court (see #5 below.)

5. The end of the redemption period is getting close. What is the procedure for obtaining the deed to the property?

Within the window of three to six months before the final date to redeem, you must file a Petition for Tax Deed with the Circuit Court and have final Take Notices mailed, served and published. After the redemption period has expired, you can apply to the Court for an Order Directing Issuance of Tax Deed. Bring that executed Order, the tax sale certificate, the tax deed and $5.00 to the County Clerk’s Office. The County Clerk’s Office will verify that the party on the tax deed is the tax buyer on the property, and that all subsequent years’ taxes have been paid, including taxes bought by a different tax buyer. Once we sign off on the tax deed, you can record it with the Recorder’s office for a nominal fee.

6. Can I get reimbursed for expenses?

Certain costs can be posted to the redemption account by submitting paid receipts (copies are acceptable) to the County Clerk’s Office; however, no charges can be posted within one month of the final date to redeem. To see what charges can be posted, please read 35 ILCS 200/21-355.

7. How can I verify whether charges have posted or what the current redemption balance is?

If you go to Lake Sold Taxes website you can generate an Estimate of Redemption that will list all taxes, subtaxes, penalties, and costs posted to the redemption account. For more information, view the Lake Sold Taxes website.

8. How do I know if the taxes have been redeemed?

If you need to know immediately, you can go to Lake Sold Taxes website to generate an Estimate of Redemption. If one is generated for that PIN, the taxes have not been redeemed. Otherwise you’ll get a message, “No record found for PIN XX-XX-XXX-XXX. If this PIN is correct, there are no sold taxes currently owed on this property.” On the 1st and 15th of each month, the County Clerk’s office sends out a Tax Buyer Redemption Report listing any property of yours that has been redeemed. If you do not get a report, there are no redeemed properties awaiting tax buyer payout. For more information, visit the Lake Sold Taxes website.

9. How do I get paid on a property that has been redeemed?

Once that property shows up on the Tax Buyer Redemption Report (see #8 above), you may submit the tax sale certificate for the property, by mail or in person, to the County Clerk’s Office. We will cut a check for the amount shown on the report.

10. Do I have to pay income tax on any of this?

The only part of your redemption payout subject to income tax is the accrued penalty—the percent you bid at the tax sale or the 12% per year for subtaxes (see #3 above). This will be treated as interest income. At the beginning of the following year, you will receive a 1099-INT form from the County Clerk’s Office to use in your income tax return preparation.

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County Clerk - Tax Redemption Taxpayers

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1. I’m late paying my property taxes. What do I do?

Until those taxes are bought by a tax buyer, you can still make payments at the Lake County Treasurer’s office. But once they are sold, you will have to pay them with the Lake County Clerk instead. Payment of sold taxes is called “redemption.”
The time frame when taxes can be sold will vary:
- If there are no prior years’ sold taxes still owing, the current year’s taxes will be sold at the Treasurer’s delinquent tax sale at the end of November/beginning of December.
- If there are prior years’ sold taxes owing but you have more than six months remaining to redeem them, the tax buyer has the option of buying the current year’s taxes in mid-September and adding them to the redemption total.
- If there are prior years’ sold taxes owing and the deadline to redeem is within six months, the tax buyer can start the legal process to eventually receive the deed to the property. If they have started that process, the tax buyer has the option of buying the current year’s taxes as soon as tax bills are mailed at the beginning of May!

2. What is a “tax sale”? What does it mean that my taxes have been sold or that my property has been sold for delinquent taxes?

By state statute, any unpaid taxes plus interest and penalties go to a tax sale at the end of November or beginning of December. A registered tax buyer bids their fee for paying those taxes. The tax buyer’s fee is bid as a percentage of the amount owing, to be applied every six months. Bidding starts at 18% and goes down from there, in some cases to 0%; the County Treasurer must accept the lowest bid. If no tax buyer bids on a property, the County itself becomes the default tax buyer, at 18%.

The tax buyer whose bid is accepted then pays the amount owing in the Treasurer’s office. The taxes paid plus the additional fees are charged in the County Clerk’s office as a tax lien against the property. Additional fees will accrue until the homeowner or another financially interested party redeems them. Upon redemption, the lien is immediately removed and the tax buyer no longer has any vested interest in the property. If no redemption is made within the time allowed (2-3 years, depending on the type of property and the tax buyer’s decision), the tax buyer can petition the Circuit Court for the deed to the property.

The phrase, “your property has been sold for delinquent taxes,” is required by state statute and can be a bit misleading. During the redemption period, you are still the owner of the property. Only your unpaid taxes were sold. It is only after the redemption period expires that the property can change owners.

3. How long do I have to pay off sold taxes? Can the final deadline be extended?

That depends:
- For residential properties of one to six units, the final date to redeem is a minimum of two and a half years from the date of the original tax sale.
- For other properties, it is a minimum of two years from the date of the original tax sale.
- For all properties, the tax buyer has the option of extending the redemption period up to a maximum of three years. Once extended, the tax buyer cannot reduce it.

4. How do I find out the amount I now owe?

You can go to Lake Sold Taxes website for information on the sold taxes for a particular property, including a breakdown of amount owing, next scheduled penalty increase and last date to redeem. That information is updated nightly. For more information, view the Lake Sold Taxes website.

5. Whom do I pay? Do I have to pay in person? What forms of payment do you accept?

By state law, payment must be made to “Lake County Clerk” by cashier’s check, bank-certified check, money order or cash. No personal, business, mortgage company or title company checks are allowed. Payment can be made in person or mailed to the Lake County Clerk, 18 N. County Street, Room 101, Waukegan, IL 60085. Redemptions received by mail are processed the day we receive them, and a redemption receipt will be mailed back to you.

6. Can I make partial payments or set up a payment schedule?

State statutes do not allow us to receive partial payments or set up payment plans. Payment must be made in full.

7. I owe on prior years’ sold taxes and the current year’s tax bill; which should I pay off first?

That is your decision. The County Clerk’s office cannot offer legal advice. Since there is already a tax buyer on your property, that tax buyer does have the option of buying your current year’s taxes when the second installment goes delinquent in September. This is called “subtaxing.”
Warning! If the time is within six months before the last date to redeem previously sold taxes, the tax buyer may subtax the current taxes before September, even on the day the bills are mailed in May!

Subsequent years’ taxes are applied to the redemption total at a 12% annual penalty. Since the Treasurer’s Office is allowed to accept partial payments, any amount you can pay toward the current year’s bill will reduce the amount the tax buyer can buy at 12%.

If you redeem the previously sold taxes, the tax buyer is removed from the property and cannot subtax the current taxes. They will go to tax sale in December and start the whole process over again.

8. When will the quoted amount change?

The Estimate of Redemption shows the next scheduled penalty increase. Penalties are scheduled to increase every six months from the original tax sale and every year from the date of purchase of any subsequent years’ taxes.

However, there are several costs incurred by the tax buyer that can be added without advance notice. See Charges Accrued During Redemption Process for more information. For more information, view the Estimate of Redemption website.

9. What happens if I can’t pay by the deadline?

Then the tax buyer has the legal right to petition the Circuit Court for the deed to the property and you could lose ownership.

10. Who can I talk to about all this?

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.

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Finance Department - Budget & Accounting

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1. What is a CAFR?

A CAFR, or Comprehensive Annual Financial Report, is a set of financial statements that complies with the accounting principles set by the Government Accounting Standards Board (GASB). These reports are audited by an external firm to ensure accuracy and thoroughness. The CAFR outlines all financial investment and income records, net assets, revenues and expenses, cash and investment information, capital asset information, pension and benefit liability as well as debt information.

2. What is the difference between a CAFR and a budget?

The budget is a blueprint detailing expected revenue and projections on how it will be spent. The CAFR is a complete showing of all financial investment, expense and income records from all sources overall for the past years.

3. How often is the County audited?

The County is audited once a year by an external firm to ensure accuracy and thoroughness in its financial reporting. In addition to the outside firm, the County performs its own audits. Departments are reviewed once every six years, though changes in the department such as key staff turnover or significant changes in revenue or expense may necessitate a review. Internal control reviews are performed for process involving cash receipts, revenue recovery, accounts receivable, cash disbursements, revolving funds, purchasing and contract administration, trust and special department funds, payroll, and budgeting.

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Finance Department - Construction

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1. How does my firm get hired for County construction work?

Please visit our Doing Business page. The County bids out various jobs throughout the year. If you would like to be contacted about opportunities, we encourage your business to register with the County to be alerted as opportunities arise. Doing Business Page

2. What do the various construction projects cost?

Please visit our Construction webpage to view construction costs for some of our recent projects. Additional information on the costs of various projects the County has completed can be found in the current and past budget documents located in the Corporate Capital Improvement Sections. Construction Division Page

3. How can my product get incorporated into the project design?

Lake County hires design professionals to specify and determine the appropriate products for a given project or application. Discussions regarding product specifications should originate via these channels. Please visit our Doing Business Page for opportunities to work with the County. Doing Business Page

4. What is the JOC Program?

The JOC program, or Job Order Contracting, is a method to procure select construction and renovation projects involving demolitions, electrical work, HVAC, carpentry, concrete, painting, plumbing, and other trade work. This form of construction contract expedites the ordering of construction services while controlling cost plus increasing quality and transparency. The County has job order contracts in place with K.R. Miller Contractors, Inc. and Joseph J. Henderson Son, Inc.

5. Who permits Lake County construction projects?

The local authority having jurisdiction is always the primary enforcer of codes, regulations, and ordinances related to a project. In addition to this, other governmental or quasi-governmental organizations may have approval authorities as warranted by the specific project.

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Finance Department - Facilities

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1. How much does the parking garage at the County Administration Building cost?

See our Parking & Directions page.

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Finance Department - Purchasing

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1. What type of items and services does Lake County purchase?

Lake County invests $186 million each year on various goods and services, from large purchases (Lake County roads) to small purchases (paint brushes).

2. How do I get registered to do business with Lake County?

Register your company at our Vendor Registration Portal.

3. Why should I register as a vendor with Lake County?

The Purchasing Division uses the vendor registration list to notify vendors when an IFB, RFP, or RFQ is issued.

4. How does the County handle purchases under $30,000?

Departments utilize the vendor registration lists to obtain three written quotes for purchases of goods and commodities under the bid threshold of $30,000.

5. Where can I find current bid opportunities?

Find current bids at our Purchasing Portal.

6. When can I expect payment from the County?

Lake County will make payment within 30 days from the day the invoice was received.

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Human Resources - Former Employees

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1. I'm a former employee, I moved and need to change my address. What do I need to do?

If you are a former employee and need to change your address, email Lake County Benefits at [email protected]. Please include the last four digits of your social security number, old home address, new home address and email address.

2. How do I get a duplicate W-2 form?

If you need a duplicate W-2, email Lake County Payroll at [email protected]. Please include the year you are requesting, your name, the last 4 digits of your social security number, email address and current home address.

3. Where can I find out more about pension contributions or my IMRF pension?

Go to IMRF or call 800-275-4673.

4. I have questions about my COBRA billing. Who do I contact?

Contact HealthSmart Benefit Solutions at 877-287-1605.

5. I have questions regarding Nationwide Retirement Solutions. Who do I contact?

Go to Nationwide Retirement Solutions or call 877-677-3678.

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Human Resources - Retirees

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1. How do I cancel my Lake County medical insurance?

If you want to cancel your medical insurance or other retiree benefits, email Lake County Benefits at [email protected]. Please include your name, the last four digits of your social security number, the date you want to cancel your coverage, a contact phone number and email address.

2. I have questions about my pension. Who do I contact?

Go to IMRF or call 800-275-4673.

3. Who do I contact about my retiree medical insurance?

Contact Blue Cross Blue Shield at 800-892-2803 for HMO or 800-458-6024 for PPO.

4. Who do I contact about my prescription drug coverage?

Contact OptumRx at 855-855-8753 

5. I have questions about my retiree dental insurance. Who do I contact?

Contact Delta Dental at 800-323-1743.

6. Who do I contact regarding billing/payment of my Lake County insurance premiums (if my premiums are not deducted from my IMRF pension)?

Contact Lake County Human Resources: 18 North County Street -7th Floor  Waukegan, IL 60085  Phone: 847/377-2415 Fax: 847/984-5988

7. I'm a retiree or a former employee and I moved and need to change my address. What do I need to do?

If you are a retiree or a former employee and need to change your address, email Lake County Benefits at [email protected]. Please include the last four digits of your social security number, old home address, new home address, and email address.

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Planning, Building & Development

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1. What are your hours of operation?

Hours: Mon - Fri 8:00 am to 4:00 pm Phone: 847-377-2600 Fax: 847-984-5854

2. How do I submit a FOIA request?

Please complete the online 

FOIA Request Application

3. How can I report a violation?

To report a possible violation, call Lake County’s Nuisance Hotline at 847-377-4444
For more information on possible violations, read about Code Enforcement Property Complaints.

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Planning, Building & Development - Code Enforcement

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1. How can I report a possible violation in my neighborhood?

To report a possible violation, call Lake County’s Nuisance Hotline at 847-377-4444

2. What do I do once I've taken steps to correct my violation?

To schedule an inspection and to pay the fine, call the Code Hearing Unit at 847-377-2112

3. Do I need to appear at the Code Enforcement Hearing?

Take a look at the Notice of Violation that you received. In some cases you may be able to clean up the violation and pay the fine without attending the hearing. If you have questions on your Notice of Violation, please call our Code Hearing Unit at 847-377-2112

4. What should I bring to my hearing?

Look on the back of the notice of ordinance violation that you received. It has information on how you should prepare for your hearing. If you have any further questions, please call 847-377-2112

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Planning, Building & Development - Conditional Use Permit

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1. What is a Conditional Use Permit?

The zoning code of the Unified Development Ordinance (UDO) regulates the type of uses that are allowed to take place on your property. Some uses are permitted by right - e.g. a detached house in a residential zoning district. Some uses are prohibited - e.g. a retail sales establishment in a residential district. Other uses are permitted with a Conditional Use Permit (CUP) in certain zoning districts because of the impacts the use may have on adjacent properties.

A CUP is granted to a property owner by the approval of the Zoning Board of Appeals (ZBA) or the County Board. The Conditional Use Permit process requires the ZBA to conduct a public hearing as part of the approval process. Learn more information about the Zoning Board of Appeals (ZBA).

2. How do I apply for a Conditional Use Permit?

There are two types of permits. Learn more on the Conditional Use Permit Application page.

3. How much will my Conditional Use Permit cost?

For fees, please refer to the Land Development Fee Schedule (PDF).

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Planning, Building & Development - Flood Information

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1. How do I find out if my property is within the floodplain?

If you are wondering about flood zones for parcels in Unincorporated Lake County, please use Maps Online.

2. Where can I view Elevation Certificates for parcels located in Unincorporated Lake County?

The public may also view information about Elevation Certificates for parcels in Unincorporated Lake County. This information is made available through the Lake County Building and Engineering Division. View more information on the Flood Information page.

3. What is the current flood level for Unincorporated Lake County?

The National Weather Service (NWS), Advanced Hydrologic Prediction Service provides river level information through real-time stream gages throughout the County and the surrounding areas. The graphs are useful in observing the flood stage for different rivers and streams. View the NWS real-time data.

4. What do I do if I have questions about property located in Incorporated Lake County?

If you have questions about flooding and your property is located in one of the cities or villages in Incorporated Lake County, you will have to contact that local municipal government. A list of municipal telephone numbers can be found online.

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Planning, Building & Development - Site Capacity Calculations

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1. What are Site Capacity Calculations?

Site Capacity Calculations determine the intensity of development permitted on site. The calculations determine the maximum number of dwelling units for a residential development or the maximum amount of floor area and/or impervious surface area for a nonresidential development.

2. When are Site Capacity Calculations required?

Site Capacity Calculations are required when a proposed development meets one the applicability requirements found in Chapter 151: Unified Development Ordinance

Section 151.070 and 151.071

3. Is a consultant required to perform these calculations?

Site Capacity Calculations are designed to be prepared by the applicant. However, assistance is available from the Zoning and Development Services Division at 847-377-2600.

4. What information should I have to prepare these calculations?

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

Section 151.125(1) - 151.125(5)

5. Is there a worksheet that will assist in preparing these calculations?

A worksheet has been prepared to assist the preparation of Site Capacity Calculations. Learn more the Site Capacity Calculations page.

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Planning, Building & Development - Temporary Use Permits

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1. What is a Temporary Use Permit?

The zoning code of the Unified Development Ordinance (UDO) regulates the type of uses that are allowed to take place on your property. A temporary use is established for a fixed period of time with the intent to discontinue the use at the end of that time. These uses require a Temporary Use Permit.

2. Do I need to apply for permits from other County agencies?

The temporary use permitting process is coordinated by Permit Facility staff. Therefore you will not have to visit other County agencies such as Lake County Division of Transportation (LCDOT) or the Sheriff’s Office. Temporary Use Permit

3. How much will my Temporary Use Permit cost?

If you have questions or need assistance, please call 847-377-2600. For fee information, please refer to the Land Development Fee Schedule (PDF).

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Public Works - North Libertyville Estates Levee

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1. What are the basic levee features?

The levee consists of earthen materials (soil) and is one mile long. See the map for details.  

attached map (PDF).

2. Who inspects and maintains the North Libertyville Levee?

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.

3. Will the levee prevent future flooding within the subdivision?

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.

attached map (PDF).

4. Do residents of North Libertyville Estates need flood insurance?

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.

5. Is there a flood warning plan?

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.

6. The bimonthly sewer/water bill for North Libertyville Estates customers includes a $10 levee maintenance fee. How are these fees used?

Levee maintenance fees fund levee mowing, rock erosion control replacement, pump operation and maintenance, tree removal, and other miscellaneous maintenance and repair expenses.  

7. What else should residents know about living next to the levee?

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.  

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Recording Division

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1. Where is the Recording Division of the Lake County Clerk's Office located and what are the office hours?

We are located at...

Lake County Clerk's Office

Recording Division

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.

2. How do I obtain a copy of my deed or other recorded document?

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]

3. Can I view data or images over the Internet?

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.

Online Access Information Page

4. How much will it cost to record or obtain copies of my document(s)?

Please refer to our fee schedule to determine the applicable recording and copy fees charged by our office in accordance with state regulations.

5. Do you maintain a database containing individual plats of survey?

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.

6. Do you maintain a database containing blueprints or other construction-related documentation?

No - Blueprints or other construction-related drawing documents are not normally submitted to the Recording Division of the Lake County Clerk's Office.

7. I recently paid off my mortgage and my bank sent me a release deed. What do I need to do now?

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.

8. How do I do a title search?

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.

9. How can I pay for the recording or copies fees?

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.

10. How do I open an office billing account?

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.

Contact the Recorder of Deeds

11. Do you maintain birth, marriage and death record archives?

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.

12. How can I get in contact with a supervisor to address a concern I may have?

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.

Contact the Recorder of Deeds

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Secretario del Condado - Civil Unions

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1. ¿Qué es una unión civil?

Una unión civil es una relación legal concedida por el Estado de Illinois. Sin embargo, las uniones civiles firmadas en Illinois no son reconocidas bajo las leyes federales. Para obtener más información acerca de los beneficios legales bajo la ley estatal, busque un asesor legal competente.

2. ¿Cuándo se hacen legítimas las uniones civiles en Illinois?

A partir del 1 de junio de 2011, los certificados de uniones civiles establecidos en Lake County pueden ser emitidos por la oficina de la Secretaria del Condado de Lake.

3. ¿Quién puede entrar en una unión civil?

Los solicitantes de una licencia de unión civil deberán tener 18 años de edad y ambos deben aparecer en persona para solicitar la licencia y proporcionar la identificación válida requerida. Ningún solicitante de la unión civil puede ser actualmente parte en un matrimonio, unión civil, o relación legal sustancialmente similar en el momento en que se presente la solicitud de licencia.

La ley de Illinois prohíbe las uniones civiles entre parientes cercanos. Usted no puede entrar en una unión civil con su padre, abuelo, tía, tío, sobrina, sobrino, primo, hermano, hermana, hijo o nieto - sea mediante de sangre completo, media sangre, o la adopción.

4. ¿Pueden los solicitantes haber sido previamente casados o en una unión civil?

Si alguno de los solicitantes estuvo casado previamente, en una unión civil o en una relación legal sustancialmente similar, el matrimonio anterior, la unión civil, o relación legal sustancialmente similar, deberá ser disuelto o el cónyuge anterior o pareja de unión civil debe estar difunto(a).

5. ¿Es requerida una licencia para una unión civil establecida en el Condado de Lake?

Sí. Para obtener una licencia de unión civil que se establecerá en el Condado de Lake, usted debe presentar una solicitud de licencia en la oficina de la Secretaria del Condado de Lake. La licencia es válida sólo en el Condado de Lake, y la unión civil debe ocurrir dentro de 60 días de emisión de la licencia.

6. ¿Hay un costo por la licencia?

La tarifa para una licencia de unión civil es $35. La licencia se hace válida un día después de su emisión y es válida por 60 días. Durante ese tiempo, la unión civil debe ser establecida y el oficiante realizando la unión civil debe certificar la fecha y lugar de la unión civil. Si la unión civil no se establece durante el periodo de 60 días, la licencia se hace nula. Después que ocurre la unión civil, seguirá siendo válida hasta el momento que es disuelta legalmente.

7. ¿Se requiere que ambos candidatos estén presentes para solicitar la licencia de unión civil?

Sí. Ambos solicitantes deben presentarse en la oficina de la Secretaria del Condado para solicitar una licencia de unión civil. Cada solicitante debe presentar prueba de identidad que puede ser una licencia de conducir válida, una identificación válida con foto emitida por el estado, o un pasaporte válido de los EE.UU.

8. ¿Qué hacemos con la licencia?

Usted debe presentar la licencia a la persona que realizará la unión civil y que completará la certificación en la licencia que incluye la fecha, lugar, información del oficiante y su firma. El oficiante debe devolver la licencia a nuestra oficina dentro de 10 días a partir de la unión civil para el registro de certificados. La licencia que contiene la certificación no es un documento legal completo hasta que ha sido registrado en la oficina de la Secretaria del Condado.

9. ¿Es necesario tener una ceremonia religiosa para entrar en una unión civil?

No. Illinois no exige una ceremonia religiosa para entrar en una unión civil. Su unión civil puede ser determinada y certificada por un funcionario religioso o secular como un juez o un juez jubilado de la corte de registro, un juez de la Corte de Reclamaciones, o un funcionario público cuyas competencias incluyen la celebración del matrimonio.

10. ¿Será una unión civil de Illinois reconocida en otros estados?

En la mayoría de los casos, no se reconocen las uniones civiles en otros estados. Sin embargo, una unión civil establecida en Illinois puede ser reconocida según las leyes de algunos estados. Se aconseja buscar un asesor legal competente en relación con las leyes de otros estados.

11. ¿Están las partes a matrimonios del mismo sexo, uniones civiles o sociedades domésticas en otro estado requeridos a entrar en una unión civil separada en Illinois?

Si usted entró en un matrimonio del mismo sexo, una unión civil o una relación legal sustancialmente similar en otro estado, la ley de Illinois permite que sea reconocida como una unión civil en Illinois. Puede ser necesario dar prueba de su unión fuera del estado, como una copia del certificado de unión civil o matrimonio o prueba de que usted y su pareja se han registrado válidamente como socios domésticos.

12. ¿Si las partes participaron en una ceremonia religiosa, pero no han entrado en una relación legal en cualquier estado, es necesaria la unión civil?

Si las personas optan por establecer las obligaciones legales, responsabilidades, protecciones y los beneficios concedidos a compañeros en uniones civiles en conformidad con la ley de Illinois, una solicitud para licencia de unión civil es apropiada. Una ceremonia religiosa previa no prohibirá entrar en una unión civil en Illinois.

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Secretario del Condado - Election Results

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1. ¿Cuándo estarán disponibles los informes?

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.

página de resultados electorales

2. ¿Cuándo se cuentan las boletas de votación por correo y los resultados de la votación temprana?

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.

3. ¿Cuándo se cuentan y reportan los votos por escrito?

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.

4. ¿Cuándo se cuentan y reportan las boletas provisionales o tardías?

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.

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Secretario del Condado - Tax Redemption Taxpayers

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1. I’m late paying my property taxes. What do I do?

Until those taxes are bought by a tax buyer, you can still make payments at the Lake County Treasurer’s office. But once they are sold, you will have to pay them with the Lake County Clerk instead. Payment of sold taxes is called “redemption.”
The time frame when taxes can be sold will vary:
- If there are no prior years’ sold taxes still owing, the current year’s taxes will be sold at the Treasurer’s delinquent tax sale at the end of November/beginning of December.
- If there are prior years’ sold taxes owing but you have more than six months remaining to redeem them, the tax buyer has the option of buying the current year’s taxes in mid-September and adding them to the redemption total.
- If there are prior years’ sold taxes owing and the deadline to redeem is within six months, the tax buyer can start the legal process to eventually receive the deed to the property. If they have started that process, the tax buyer has the option of buying the current year’s taxes as soon as tax bills are mailed at the beginning of May!

2. What is a “tax sale”? What does it mean that my taxes have been sold or that my property has been sold for delinquent taxes?

By state statute, any unpaid taxes plus interest and penalties go to a tax sale at the end of November or beginning of December. A registered tax buyer bids their fee for paying those taxes. The tax buyer’s fee is bid as a percentage of the amount owing, to be applied every six months. Bidding starts at 18% and goes down from there, in some cases to 0%; the County Treasurer must accept the lowest bid. If no tax buyer bids on a property, the County itself becomes the default tax buyer, at 18%.

The tax buyer whose bid is accepted then pays the amount owing in the Treasurer’s office. The taxes paid plus the additional fees are charged in the County Clerk’s office as a tax lien against the property. Additional fees will accrue until the homeowner or another financially interested party redeems them. Upon redemption, the lien is immediately removed and the tax buyer no longer has any vested interest in the property. If no redemption is made within the time allowed (2-3 years, depending on the type of property and the tax buyer’s decision), the tax buyer can petition the Circuit Court for the deed to the property.

The phrase, “your property has been sold for delinquent taxes,” is required by state statute and can be a bit misleading. During the redemption period, you are still the owner of the property. Only your unpaid taxes were sold. It is only after the redemption period expires that the property can change owners.

3. How long do I have to pay off sold taxes? Can the final deadline be extended?

That depends:
- For residential properties of 1-6 units, the final date to redeem is a minimum of 2½ years from the date of the original tax sale.
- For other properties, it is a minimum of 2 years from the date of the original tax sale.
- For all properties, the tax buyer has the option of extending the redemption period up to a maximum of 3 years. Once extended, the tax buyer cannot reduce it.

4. How do I find out the amount I now owe?

You can go to Lake Sold Taxes website for information on the sold taxes for a particular property, including a breakdown of amount owing, next scheduled penalty increase and last date to redeem. That information is updated nightly. For more information, view the Lake Sold Taxes website.

5. Whom do I pay? Do I have to pay in person? What forms of payment do you accept?

By state law, payment must be made to “Lake County Clerk” by cashier’s check, bank-certified check, money order or cash. No personal, business, mortgage company or title company checks are allowed. Payment can be made in person or mailed to the Lake County Clerk, 18 N County Street, Room 101, Waukegan, IL 60085. Redemptions received by mail are processed the day we receive them, and a redemption receipt will be mailed back to you.

6. Can I make partial payments or set up a payment schedule?

State statutes do not allow us to receive partial payments or set up payment plans. Payment must be made in full.

7. I owe on prior years’ sold taxes and the current year’s tax bill; which should I pay off first?

That is your decision. The County Clerk’s office cannot offer legal advice. Since there is already a tax buyer on your property, that tax buyer does have the option of buying your current year’s taxes when the second installment goes delinquent in September. This is called “subtaxing.”
Warning! If the time is within six months before the last date to redeem previously sold taxes, the tax buyer may subtax the current taxes before September, even on the day the bills are mailed in May!

Subsequent years’ taxes are applied to the redemption total at a 12% annual penalty. Since the Treasurer’s Office is allowed to accept partial payments, any amount you can pay toward the current year’s bill will reduce the amount the tax buyer can buy at 12%.

If you redeem the previously sold taxes, the tax buyer is removed from the property and cannot subtax the current taxes. They will go to tax sale in December and start the whole process over again.

8. When will the quoted amount change?

The Estimate of Redemption shows the next scheduled penalty increase. Penalties are scheduled to increase every six months from the original tax sale, and every year from the date of purchase of any subsequent years’ taxes.

However, there are several costs incurred by the tax buyer that can be added without advance notice. See Charges Accrued During Redemption Process for more information. For more information, view the Estimate of Redemption website.

9. What happens if I can’t pay by the deadline?

Then the tax buyer has the legal right to petition the Circuit Court for the deed to the property and you could lose ownership.

10. Who can I talk to about all this?

The Tax Redemption division of the Lake County Clerk’s office is available Monday to Friday from 8:30 to 5:00. You can stop by at any time or call us at 847-377-2404.

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Sheriff's Office - Complaint Against Personnel

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1. Who will investigate my complaint?

The Office of Professional Standards will address complaints. The Office of Professional Standards may conduct the complete investigation or forward the complaint to the specific department’s command staff for disposition.

2. What will happen to the employee?

If the internal investigation is founded on criminal activity, the results will be presented to the respective Lake County State's Attorney's Felony or Misdemeanor Review Division for disposition. If the internal investigation is administrative, the results will be forwarded to the Sheriff and his command staff for disposition.

3. Will I be informed of the outcome of the investigation?

Yes, the Office of Professional Standards will mail you a letter with the disposition of a criminal or administrative investigation.

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Sheriff's Office - Foreclosures - Homeowner

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1. Can the Sheriff’s Office provide legal advice?

The Lake County Sheriff’s Office does not provide legal advice. The Sheriff’s Office may provide information about its policies and procedures for Foreclosures/Judicial Sales. This should not be considered legal advice. If you have questions related to legal issues, contact an attorney or visit the 19th Judicial Circuit’s Center for Self Representation in the William D. Block Memorial Library in the:
Lake County Government Building
18 N. County Street
Waukegan, IL 60085

2. My home is in foreclosure. How long before I have to move out?

The court has to order the property to be sold. The court document ordering the property to be sold is known as a Judgment of Foreclosure and is signed by a judge. The Judgment of Foreclosure is necessary in order for a foreclosure sale to take place. Next, the lender schedules a sale with the Sheriff’s Office. In most cases, there is a 30 to 90 day period after the Judgment of Foreclosure is signed by a judge, before the sale can be scheduled. This 30 to 90 day period is known as the redemption period. The redemption period provides homeowners the opportunity to apply for a loan modification or other financial agreement with the lender. After the foreclosure sale takes place, the lender’s attorneys return to court to get the sale approved. The judge signs the Confirmation of Sale at the final court hearing. The deed to the home is then issued to the lender or purchaser. A homeowner is provided a minimum of 30 days following the Confirmation of Sale before an eviction can take place. If the homeowner refuses to leave the property, the lender or purchaser may schedule an eviction with the Lake County Sheriff’s Office.

3. Why isn’t the lender returning my calls?

The lender has taken legal action against you and has entered a lawsuit to take your property. Please consult the loss mitigation department of the attorneys representing the lender for more information. The Lake County Sheriff’s Office cannot contact a lender on your behalf to negotiate a loan.

4. Whom can I call for legal assistance?

There are several local attorneys specializing in civil law. The Lake County Bar Association may be contacted at 847-244-3143. Prairie State Legal Services is a local organization offering free legal advice for low-income persons and/or senior citizens and may be contacted at 847-662-6925.

5. A letter was sent informing me that my house will be sold at a Sheriff’s Sale. Do I have to attend the sale?

Please consult with your attorney. Details of the sale are posted on our website. If there is a winning bid listed on our website, the property did go to sale. If the winning bid is greater than the Plaintiff’s bid (also known as the opening bid), then a third party bidder may have purchased the property from the lender. If the winning bid is the same amount as the Plaintiff’s bid, then the lender takes possession of the property. The sale will still have to be approved by the court.

6. The original sale date for my house was changed to a different date. What does that mean?

The sale was postponed to a future date at the request of the lender. Only the lender can authorize a sale to be continued.

7. Do I have to move out of my home the same day it is sold?

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. 

8. Someone from the lender’s office called and told me I have to move out even though the Sheriff’s sale did not occur yet. Do I have to move out immediately?

No, you do not have to move out of your home before the sale takes place. As previously stated, you are not required to move out of your home until after the judge confirms the sale in court. Typically, homeowners are given a minimum of 30 days after the confirming sale hearing, before they have to move out. Note: Only the Lake County Sheriff’s Office has the authority to conduct an eviction.

9. Can the Sheriff cancel my sale?

No, the Sheriff’s Office does not have the authority to cancel or stop a sale. Only your lender can request to stop or cancel a sale, or a court order signed by a judge indicating a sale be stopped or cancelled.

10. The house I am renting is in foreclosure. What can I do? Do I still have to pay the rent?

If you have legal questions, you should contact an attorney. If you cannot afford an attorney, you may contact Prairie State Legal Services at 847-662-6925 or the 19th Judicial Court’s Center for Self Representation at 847-377-3600.

11. The lender called and said my house is in foreclosure, but I do not see my property listed on your website. How do I find out if my house will be sold?

If you do not see your house listed on the website, the case may still be in court. Once the judge approves the lender’s case against you, court documents will be sent to the Sheriff’s Office directing that a sale be scheduled. If you would like to find out the court status of your property, please call the Lake County Circuit Clerk’s Office at 847-377-3380.

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Sheriff's Office - Foreclosures - Third Party Bidder

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1. Can the Sheriff’s Office provide legal advice?

The Lake County Sheriff’s Office does not provide legal advice. The Sheriff’s Office may provide information about its policies and procedures for Foreclosures/Judicial Sales. This should not be considered legal advice. If you have questions related to legal issues, contact an attorney or visit the 19th Judicial Circuit’s Center for Self Representation in the William D. Block Memorial Library in:
Lake County Government Building
18 N. County Street
Waukegan, IL 60085

2. How often does the Sheriff’s Office hold auctions?

The Sheriff’s Office holds auctions each Tuesday at 9:30 am, with the exception of holidays. Check the Sales Schedule (PDF)

3. Do I need to register to place a bid on a property?

Yes. If you plan to bid on a particular property, you will need to register to bid. Registration begins at 9 a.m. the day of the sale. The registration process takes only minutes. If you are the successful bidder, your information will be sent to the lender’s attorneys for processing. If preferred, you can print out a Third Party Bidder Registration Form and complete the form prior to the sale. Please bring the registration form with you to the sale. If you plan to bid on more than one property at an auction, you will need to complete a separate registration form for each property. Note: Only the top half of the form needs to be completed by third-party bidders. The bottom half of the form is for the Sheriff’s Office internal use.

Third Party Bidder Registration Form (PDF)

4. Will I be responsible for any unpaid back-taxes on the property?

Yes. Please view more information about unpaid back-taxes.

5. If I purchase a property at auction, will I be responsible for any liens held against the property?

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.

Clerk of the Circuit Court Website

6. Is a payment on the property required the day of the auction?

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.

Foreclosed Property Listings

7. Whom do I make a certified check to?

Please make out the deposit (10%) check payable to bidder. If you are the successful bidder, you will have to endorse the check to the Lake County Sheriff’s Office. If you are not the successful bidder, you can return the check to your account. The check for the balance due should be made payable to “Sheriff of Lake County.”

8. Can I place a bid lower than the opening bid amount?

No. The opening bid is the minimum amount the lender is willing to take for the property. Third-party bidders must bid at least $1 over the opening bid amount. The Sheriff’s Office does not have minimum bidding increments.

9. When can I access the property?

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.

10. Do I have to be present at the Sale Confirmation Hearing?

Attendance at this court date is recommended, however not mandatory. At the Sale Confirmation Hearing, the Judge signs the Order Approving Sale. The Order Approving Sale is required to obtain the property deed from the Sheriff’s Office. If you do not attend the sale, this order will be made available to you by the lender’s attorneys. Upon receipt of the Order Approving Sale, bring the document to the Sheriff’s Office and a selling agent will complete the property deed.

11. Can I finance a foreclosed home through the Sheriff’s Office?

All sales are on a cash basis only. Financing is not available through the Sheriff’s Office. The balance is due in its entirety within two business days of the sale date.


Note: Please review the Foreclosure Research and Requirements.

12. How does the eviction process work?

Evictions are scheduled and processed by the Civil Process Division of the Sheriff’s Office. They can be reached at 847-377-4400.

Civil Process Division

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Stormwater Management Commission

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1. What are your hours of operation?

Hours: Mon - Fri 7:30 a.m. to 4:30 p.m.
Phone: 847-377-7700
Fax: 847-984-5747

2. How do I submit a FOIA request?

Please visit Freedom of Information Act (FOIA)

3. Who Do I Call If...

Please visit Who Do I Call If...

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Transportation - Adopt A Highway

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1. What is Adopt A Highway?

A public service program for environmentally-conscious citizen's groups to make a personal contribution to a cleaner environment by volunteering to pick up litter along Lake County's highway system.

2. What does my group have to do?

Your group assigns a representative to work with the Lake County Division of Transportation's Adopt A Highway Program Coordinator. The program coordinator will help your group select an available section of county highway to adopt. Your group agrees to pick up litter at least twice a year for a minimum of two years. Pickup dates are arranged in advance with the Lake County Division of Transportation. Watch the Adopt A Highway safety video before participating in a cleanup event. Adopt A Highway Safety Video.

3. How does Lake County work with my group?

The Division of Transportation:
Erects a highway sign to recognize your group's efforts
Provides high-visibility safety vests and a safety training DVD
Removes filled bags and heavy or hazardous items from the roadside - groups are encouraged to recycle materials for their own benefit.

4. What else should I know?

Participants must be at least 10 years old. Participants under 18 years old must have adequate adult supervision. Signups are processed twice yearly - spring applications are accepted until the last Friday of January and are effective April 1; fall applications are accepted until the last Friday of August and are effective November 1.

5. How do I sign up?

Please see the Adopt A Highway page.

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Transportation - Roundabouts

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1. How do I use a roundabout?

Please see the How Roundabouts Work page.

2. Are roundabouts safe?

Please see the Roundabout Safety page.

3. How do I discern the different types of roundabouts?

Please see the Roundabout Types page.

4. Will there be more roundabouts in Lake County?

Every time Lake County Division of Transportation studies an intersection, there is an extensive review and evaluation of all the possible scenarios for the intersection before a decision is made. While LCDOT has several successful examples of upgrading traditional intersections to roundabouts, they aren't the best solution in every location. Safety and performance are the most important factors and that will drive the decision. Roundabouts will never be automatically applied as the new standard during an intersection improvement project.

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Treasurer's Office

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1. I mailed my payment on the due date and now I'm getting a balance due statement for an outstanding balance. Why?

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.

2. When will the tax bill be mailed?

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.

Payment Status of our website.

3. My value went down, but my bill went up, what happened?

Assessed values are used to distribute the tax burden. If values go down, tax rates will go up. If taxing districts ask for more money, the rates will go even higher to give them the money they are requesting.

4. I have applied for and thought that I received the Senior Freeze exemption; how could my tax bill go up?

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.

5. Why was there a state multiplier?

There has always been a state multiplier, for years the factor has been one. However, the past several years the Lake County Board of Review saw record numbers of assessment appeal filings. The volume of successful appeals, coupled with valuation change requests submitted by local assessing officials, led to the need for a higher state multiplier in order to bring Lake County values on the whole to 33.33% of the market value.

6. Isn't there a cap on how much my bill can change?

Most taxing districts were allowed an increase of 3% over the request of last year, and 1.7% for the 2019 tax year. There are exceptions to this law, but it is a limit on the taxing district itself, not individual taxpayers, Individuals need to become active participants when the districts are passing their budgets. Most taxing districts requested their maximum levy.

7. Home values have been declining, so why is my bill higher?

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. 

8. My tax bill seems too high. Is it too late to appeal?

Basically yes, appeals should be filed within 30 days from the date of Assessment Roll Publication. The only exception would be incorrect data that the assessment was calculated on (example would be incorrect square footage). If this is the case, you should contact your local Township Assessor.

9. Will partial payments be accepted once the bills have been sent out?

Yes, partial payments can be made by mail or at the Treasurer's Office, with the understanding that the remaining balances due after the due dates could be subject to penalty.

10. Are there other items that I should be paying close attention to on the tax bill?

Yes. Please pay close attention to your total exemptions, these exemptions could lower your current tax bill. For a complete list of exemptions, go to the Assessor's website. Property Tax Relief on the assessor's site.

11. My mortgage company pays my taxes. Why did I get a bill?

Many mortgage companies pay electronically, and do not require a bill. We suggest that you contact your mortgage company to confirm this. A bill is mailed to you for your records.

12. I did not live here last year. Why did I receive a tax bill?

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.

13. My tax bill seems too high. How can I make sure it is correct?

We suggest that you call your Township Assessor to verify that you are receiving the exemptions for which you qualify. They can also answer any questions pertaining to your assessed valuation. If you have questions about the rate charged by a specific taxing body, we suggest that you contact that taxing body.

14. I did not pay my taxes last year. Where can I find out how much I owe?

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).

15. Can I pre-pay my taxes?

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. 

16. I own multiple parcels in the County. Can I pay with one check?

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.

17. If I pay by mail, how can I get a receipt?

Your canceled check is your receipt. If you should need an official document, please enclose a short note requesting a receipt or call our Tax Information Department at 847-377-2323. Please allow 2 weeks for a receipt to be issued.

18. Is there a charge for a copy of my bill?

No, we do not charge homeowners for duplicate copies of their tax bills. However, mortgage companies, lenders and closing companies are charged $5 per bill.

19. What are the hours for the Treasurer’s Office?

Monday - Friday 8:30 a.m. - 5 p.m. 

20. How do I pay my tax bill?

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

21. If I pay by mail, do you honor postmark?

Yes, only before or on the due date, and it must be an official U.S. postmark. 

22. I never received my tax bill. What should I do?

Call the Treasurer’s Office at 847-377-2323 or print a bill on the Treasurer's website.

Duplicate Tax Bill page.

23. What if I have my bill, but I lost my payment stubs?

Be sure to write the parcel number on your check. You can also download a copy of your tax bill with a payment stub at the Payment Status screen.

24. What if, for some reason, I have to pay my taxes late?

You will be assessed a penalty at 1.5% per month.

25. What if, for some reason, I am altogether unable to pay my taxes? Will I lose my property?

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.

26. Can I make my tax payment online with my local bank?

Yes, if your bank offers this service. Please remember when making these payments, to provide ample time for mailing and processing of tax bills. Payments must be U.S. postmarked by the due dates to avoid additional penalties. We do not accept wire transfers. It will be your responsibility to balance your statement to assure that the payment was mailed, received and processed correctly.