FAQs

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)

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County Clerk - Tax Extension Taxing Districts

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.