Kane County Quick Guide to Property Taxes

Preparedbytheoficesof:



MarkD.Armstrong,CIAO

KaneCountySupervisorofAssessments

KaneCountyAssessments.org



JohnA.Cunningham,Esq.

KaneCountyClerk

KaneCountyClerk.org



DavidJ.Rickert,CPA

KaneCountyTreasurer

KaneCountyTreasurer.org



Incooperationwith:



TheKaneCountyAssessorsAssociation

UweRotter,CIAO

President



KaneCounty

QuickGuideto

PropertyTaxes

Under Illinois law, property taxes are the primary means of

fundinglocalgovernments.Propertytaxesaredevelopedfrom

twocomponents:thetaxesleviedbyeachlocalgovernmenttax‐

ing district, and the relave value of each taxable parcel in the

boundariesofeachtaxingdistrict.

Simply put, the Illinois property tax system divides up  each

local government taxing district’s property tax levy over all

(connued on next page)

PropertyTaxOverview

HomesteadExemptions

Homestead Exempons reduce the Equalized Assessed Value

(EAV)ofapropertybyaspeciﬁcamountpriortopropertytaxes

being calculated; the actual tax savings depends upon the tax

rateforaspeciﬁcproperty.

 Homesteadexemponsaretypicallyavailableforproperes

that are occupied by their owners or persons with legal or

equitableinterestasofJanuary1ofthetaxableyear.

 The owner or person with legal or equitable interest must

alsobelegallyliableforthepaymentofthepropertytaxbill

forthatyear,whichwillbepayableinthefollowingyear.

 Homestead exempons may also be available for coopera‐

vesandqualiﬁedlife‐carefacilies;contacttheCountyAs‐

sessmentOﬃceformoreinformaon.

The General Homestead Exempon reduces a property’sEAV

byupto$6,000beforethetaxrateisapplied.

 ApplicaonsareavailableatKaneCountyAssessments.orgor

bycalling(630)208‐3818.

 In mostcases, no annualreapplicaon is requiredaer the

inialapproval.



TheSenior Cizen Homestead Exempon reducesaproperty’s

EAVbyupto$5,000beforethetaxrateisapplied.

 Toqualify,anownermustbe65orolderbyDecember31of

thetaxassessmentyear.

 If a property  is owned and occupied by a married couple,

onlyoneofthetwoowner‐occupantsmustbe 65. 

(Connued from prior page) 

parcelsin the district,basedon eachparcel’s proporonateas‐

sessedvalueasapercentageoftheaggregateassessedproperty

valueinthedistrict.

ThisguideisjointlydevelopedbythethreeKaneCounty oﬃc‐

eschargedwithadministeringthepropertytaxcodetohelptax‐

payersbeerunderstandthesystem.

 ApplicaonsareavailableatKaneCountyAssessments.orgor

bycalling(630)208‐3818.

 In mostcases, no annualreapplicaon is requiredaer the

inialapproval.

 Anytaxpayerreceivingthisexemponwillbemailedanap‐

plicaonfortheSeniorAssessmentFreezeeachyear.



The Senior Cizen Assessment Freeze Homestead Exempon

eﬀecvely freezestheEAV ata  base year(the yearprior to the

ﬁrst year’s approval) prevenng the net assessment from in‐

creasing.

 This does not freeze a property’s taxes, only the assessment.

 Toqualify,apropertymustbetheprincipalresidenceofthe

owner for the beginning of two consecuve years, and the

owner must be 65 or older by December 31 of the tax as‐

sessmentyearandmeetcertainhouseholdincomerequire‐

ments.

 Ifownedandoccupiedbyamarriedcouple,onlyoneofthe

twoowner‐occupantsmustbe65.

 The maximum household income for this exempon is

$55,000.

 ApplicaonsareavailableatKaneCountyAssessments.orgor

bycalling(630)208‐3818.

 Aer the inial applicaon is approved, the qualifying

homeowners will be mailed a renewal form each subse‐

quentyear.

 Annual reapplicaon is required to maintain this exemp-

on.

 Ifa propertyvalue fallsbelow thebaseyear foranyreason

otherthanatemporarychange causedby“temporaryirreg‐

ularity”,thenewlowervaluewillbecomethenewbase‐year

EAV.

HomesteadExemptions

The Homestead Improvement Exempon reduces the EAV

aributabletoanewimprovementtoanexisngresidenceofa

property for four years based on the Fair Cash Value (up to

$75,000)oftheimprovement.

 Toqualify,apropertymustbetheprincipalresidenceofthe

owner, and have new improvements (such as an addion,

pao, or deck) to the residence that increase the value of

theproperty

 Noapplicaonisrequired;theTownshipAssessorwillcerfy

theamounttotheCountyAssessmentOﬃcewhenthenew

improvementisassessedfortheﬁrstme.

 Quesonsonthisexemponshould bedirectedtotheprop‐

erty’sTownshipAssessor.

Thereareseveraladdionalhomesteadexempons:

 The Returning Veterans’ Exempon isa $5,000reduconin

EAV for veteran homeowners for the ﬁrst two years aer

theyreturnfromanarmedconﬂict.

 The Disabled Veterans’ Standard Exempon is a reducon

inEAVupto$5,000forveteranhomeownerswithaservice‐

connecteddisabilityrangofatleast50%.

 The Disabled Veterans’ ExemponisareduconinEAVup

to$70,000forveteranhomeownerswithservice‐connected

disabilieswhorequireSpeciallyAdaptedHousing.

 The Disabled Persons’ Exempon is a $2,000 reducon in

EAVfordisabledhomeowners.

 The Natural Disaster Exempon provides relief from in‐

creasedEAVsduetothereconstruconofahomeincertain

circumstancesaeranaturaldisaster.



Contact the County Assessment Oﬃce at (630) 208‐3818 for

moreinformaonontheseexempons.Seniorcizensmayalso

obtain assistance by calling Senior Services of Aurora at (630)

897‐4035orSeniorServicesofElginat(847)741‐0404.



Eachhomesteadexemponisdesignedtoreducethetaxbur‐

den of a qualifying  property by lowering the assessment upon

which the tax bill is based.In Kane County, tax rates generally

range from lower than 7% to higher than 12%, with a median

rateof10%;theycanbeevenhigherifapropertyisinaspecial‐

servicearea.

Inthefollowingexample,aseniorcizenhomeownerlivesina

housewith afair cashvalueof$235,000;the homeowneris liv‐

ing oﬀ savings, and has an income that qualiﬁes for the senior

freeze with a base‐year EAV of $56,657.The beneﬁts of the

availablehomesteadexempons,basedonapropertytaxrateof

10%,are:



With

Exempons

Property Value $235,000 $235,000

33.33%

Equalized As

sessed Value $78,326

$78,326

General ($6,000)

($5,000)



SeniorFreeze($56,657baseyear)

($21,659)

$45,667

Esmate

d Tax Rate

X 10.00%

$4,567

Total Tax Sav

ings from exempons:

$3,266 (42%)



Without

Exempons

With

Exempons

Property Value $235,000 $235,000

Level of Assessment 33.33% 33.33%

Equalized Assessed Value $78,326 $78,326

Exempons

General ($6,000)

SeniorCizen ($5,000)

SeniorFreeze($56,657baseyear) ($21,659)

Net Valuaon $78,326 $45,667

Esmated Tax Rate

X 10.00%

Tax Dollars Due

$7,833

$4,567

Total Tax Savings from exempons: $3,266 (42%)

HomesteadExemptions

FrequentlyAskedQuestions

Q: Myassessedvaluedeclined;whydidmytaxbillgoup?

A: Yourtaxesmaybehigherthantheywerelastyearforanyor

alloffourgeneralreasons:

 Thelocalgovernments (suchasmunicipalies and

schools)inyourareamayhaveapprovedahighertax

levythanlastyear.

 While most properes in the county have a lower

value than last year, the rateof decline can be

diﬀerent. If your property’s value declined at a faster

rate

han

the

average decline in your area (say 20% as

comparedtoa 4%average),yourrelave taxburden will

be less than it was last year. If your property’s value

declinedat a slowerratethantheaveragedeclineinyour

area(say2%ascomparedtoa4



average

)

yourrelave

taxburdenwillbemorethanitwaslastyear.

 You may not be receiving all of the homestead

exemponsfor whichyour propertyiseligible.

 Other properes in your area may qualify for one or

moreexempons forwhichyouarenoteligible.

Q: Does Kane County decide how much in property tax the

local governments (such as schools and municipalies) in

myareacanlevy?

A: No. Each local government makes this decision

independently; Kane County has no authority to issue any

propertytaxlevybutitsown.



Q: DidKaneCountyincreaseitsownpropertytaxlevyoverlast

year?

A: No. The 2012 extended levy for Kane County government

was $53,906,247.94; in 2013, it dropped to $53,890,709.29.

Kane County’s property tax  levy has not increased since

poronofthepropertytaxlevyhasnotincreasedsince2011.



FrequentlyAskedQuestions

Q: Did my school district or municipality increase its property 

taxlevyoverlastyear?

A: Itvariesbydistrict.Toseeactualdollaramountoftaxlevies

for eachschooldistrict and municipality in thecounty, visit

www.kanecountyassessments.org/PropertyTaxFAQ.pdf.



Q: Wheredoesthepropertytaxmoneycomefrom?

A: It comes from all types of property, according to its

proporonalvalueofthetotalpropertyintheCounty:



Q: Wheredoesthepropertytaxmoneygo?

A: Thelargestporongoestotheschooldistricts;theremaining

poronsgototheotherlocalgovernmentsintheCounty:



FrequentlyAskedQuestions

Q: HowdoestheTaxCaplawapplytoKaneCounty?

A: Kane  County is under the Property Tax Extension Limitaon

Law which places a limitaon on the total amount of

property tax that can be levied by most local governments.

Generally,thelawlimitstheincreaseofalocal government’s

taxlevyby5%ortherateofinﬂaon(whicheverisless)over

thehighestlevyofthepriorthreeyears.Thetaxcapsarenot

applicableto:

• Increasesduetonewlyconstructedproperty;

• Bondedindebtednessofalocalgovernment;

 Home Rule communies such as Aurora, Batavia, Elgin,

andSt.Charles;and

 Increasesapprovedbythevotersthroughreferenda.

Thislawprovidesthatalocalgovernment’slevyisdeveloped

independent ofpropertyvalues, andproperty taxescan rise

orfallregardlessofwhathappenstopropertyvalues.

FrequentlyAskedQuestions

Q: WhatcanIdotominimizemypropertytaxburden?

A: Call the County Assessment Oﬃce to verify that you are

receivingthe exemponsfor which youqualify.If youhave

quesons about the rate charged by a speciﬁc taxing body,

we suggest that you contact that taxing body. If you have

speciﬁc quesons about  your assessed valuaon, please

contactyourtownshipassessor.



Q: Howismyproperty’sassessmentdetermined?

A: For most non‐farm property, the Township Assessor

esmates the fair cash value of the property, and then

developsanassessedvaluebasedon33.33%ofthatfaircash

valueofthepropertyasofJanuary1oftheassessmentyear,

based on the  three prior years of sales.The Supervisor of

Assessments then equalizes all assessments to provide for

uniform valuaons in the County. Informaon about  farm

assessments can be obtained from the County Assessment

Oﬃce.



Q: WhatshouldIdoifIthinkmypropertyisover‐assessed?

A: First, discuss your assessment with the township assessor

whodevelopedtheassessedvaluaon.Youcancontactyour

TownshipAssessororvisittheTownshipAssessor’swebsite:

 AuroraTownshipAssessor’sOﬃceat(630)896‐7792

orvisitwww.auroratownshipassessor.com.

 BataviaTownshipAssessor’sOﬃceat(630)879‐1323

orvisitwww.bataviatownship.com.

 BigRockTownshipAssessor’sOﬃceat(630)556‐4340

orvisitwww.bigrocktownshipassessor.com. 

 BlackberryTownshipAssessor’sOﬃceat(630)365‐9109

orvisitwww.blackberrytwp.com.

 BurlingtonTownshipAssessor’sOﬃceat(847)683‐2555

orvisitwww.burlingtontownship.net.



FrequentlyAskedQuestions

 CamptonTownshipAssessor’sOﬃceat(630)513‐5430

orvisitwww.camptontownship.com.

 DundeeTownshipAssessor’sOﬃceat(847)428‐2634

orvisitwww.dundeetownship.com.

 ElginTownshipAssessor’sOﬃceat(847)741‐5110

orvisitwww.elgintownship.com.

 GenevaTownshipAssessor’sOﬃceat(630)232‐3600

orvisitwww.genevatownship.com.

 HampshireTownshipAssessor’sOﬃceat(847)683‐4480

orvisitwww.hampshiretownship.com.

 KanevilleTownshipAssessor’sOﬃceat(630)557‐2858

orvisitwww.kanevilletownship.com.

 PlatoTownshipAssessor’sOﬃceat(847)464‐4221

orvisitwww.platotownship.com.

 RutlandTownshipAssessor’sOﬃceat(847)428‐5219

orvisitwww.rutlandtownship.com.

 St.CharlesTownshipAssessor’sOﬃceat(630)584‐2040

orvisitwww.stcharlestownship.org.

 SugarGroveTownshipAssessor’sOﬃceat(630)466‐5255

orvisitwww.sugargrovetownship.com.

 VirgilTownshipAssessor ’sOﬃceat(815)827‐3383

orvisitwww.virgiltownship.net.



Q: HowcanIﬁleanassessmentcomplaintwiththeBoardof

Review?

A: If you have spoken to your Township Assessor’s oﬃce and

sll wish to formally  appeal your assessment, you can ﬁle a

complaintwith the KaneCounty Boardof Review.There are

generallythreebasesforappealinganassessment:

 Discrepancy in Physical Data(“Thepropertyrecordsshow

Ihavea 2,400‐square‐foothouse,but mysurveyshowsI

haveonly2,200squarefeet.”)

 Valuaon (“The equalizedassessed value is greater than

1/3ofmyproperty’sfaircashvalue”).

FrequentlyAskedQuestions



Equity (“My equalized assessed value is greater than

comparableproperesinmyneighborhood.”)

Please note that the  state  Property Tax Appeal Board has

consistently ruled that the amount of taxes paid or

percentage of change in value from one year to the next is

notavalidbasisforanappeal.



Q: WhencanIﬁleanassessmentcomplaintwiththeBoardof

Review?

A: By state law, assessment complaints for a township may be

ﬁledupto30daysaerareassessmentnoceispublishedin

a local newspaper.You can receive an e‐mail noce of the

publicaon of a  township assessment roll by vising

KaneCountyAssessments.org, selecng the “subscribe” link,

andenteringyoure‐mailaddress.



Q: HowcanIcomparetheassessedvalueofmypropertytothe

assessedvaluesofsimilarhomesinmyarea?

A: You have the right to inspect the township assessor’s

records, which contain assessed values as well as other

informaon.You may  inspect the records for any parcel of

property, as well as the records for your own property,

subjecttoreasonableregulaonssetforthbylocaloﬃcials.



Q: WillIbenoﬁedifmyassessmentisgoingtobeincreased?

A: Bystatelaw,nocesofallassessmentchangesarepublished

inalocalnewspaper.Also,iftheTownshipAssessorchanges

your assessment, the County Supervisor of Assessments will

mail you an addional nocevia U.S. Mail sent tothe same

address where your tax bill is sent. Addionally, you can

automacally receive e‐mail noﬁcaon of assessment roll

publicaon by vising us on the web at

KaneCountyAssessments.org, selecng “subscribe”, and

enteringyoure‐mailaddress.

FrequentlyAskedQuestions

Q: WhenIgetmytaxbill,isittoolatetoﬁleacomplaint?

A: Yes, it is too late unless you have already taken your

complainttotheBoardofReview.



Q: WhatwillhappenifIdon’tpaymypropertytaxes?

A: Your taxesmay besold atthe annualtax sale.Ifyour taxes

aresold,youwillretaintherighttoredeemyour propertyfor

twoandone‐halfyearsif itis yourprincipaldwelling.Other

propertymustberedeemedwithintwoyears.Toredeemit,

youwillhavetopaycostsandinterestinaddiontoanytax

due.For more informaon, contact the County Clerk’s Tax

RedemponDepartment.



Q: Mymortgagecompanypaysmytaxes.WhydidIgetabill?

A: Most mortgage companies pay electronically, and do not

require a bill.We suggest that you contact your mortgage

companytoconﬁrm.Abillismailedtoyouforyourrecords.

Manyschooldistricts,parkdistricts,andlibrariesrequireyou

toshowyourtaxbilltoproveresidency.



Q: Ididn’tpaymytaxeslastyear.HowcanIﬁndouthow

muchIowe?

A: Call the Kane County Clerk and ask for an Esmate of

Redempon;haveyourparcelnumberreadywhenyoucall.



Q: Ididn’tliveherelastyear.WhydidIreceiveataxbillfor

thatyear?

A: 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aorney.



Q: Idon’tknowmyparcelindexnumber(PIN);howcanIgetit?

A: Your PIN is on your property tax bill or on your assessment

FrequentlyAskedQuestions

noce.You can also get your PIN by contac ng your

township assessor, the County Assessment Oﬃce, or

selecng“propertysearch”atKaneCountyAssessments.org.



Q: IfIpaybymailhowcanIgetareceipt?

A: Aerthepaymentisprocessed,proofofpaymentisavailable

ontheTreasurer’swebsiteatKaneCountyTreasurer.org.



Q: Isthereachargeforaduplicatecopyofmybill?

A: Itcan beobtainedfrom the Treasurer’soﬃcefor $2.00orit

canbeprintedforfreeatKaneCountyTreasurer.org.

Q.HowdoIchangethemailingaddressonmytaxbill?

A.Eachtaxbill hasapre‐printedformontheback,alsotheform

canbedownloadedfromboththeTreasurer’sandSupervisor

ofAssessments’website.



Q.WherecanImakemyrealestatetaxpayments?

A. At numerous banks within Kane County, at the Treasurer’s

oﬃce,bymail,overtheinternetbycreditcard,anda24‐hour

drive up drop box behind Building “A” at the Kane  County

GovernmentCenterinGeneva.



Q: WhatifIhavefurtherquesonsaboutpropertytaxinKane

county?

A: Forquesonsabout:

 Property Valuaon, contact your Township Assessor; a

directoryisatKaneCountyAssessments.org/Assessors.

 Exempons or Appeals,calltheCountyAssessmentOﬃce

at(630)208‐3818orvisitKaneCountyAssessments.org.

 Tax Rates or Tax Redempon,callthe KaneCountyClerk

at(630)232‐5964orvisitKaneCountyClerk.org.

 Other Kane County issues, visitwww.CountyofKane.org.

GovernmentCenterCampusMap

WhoToContact

Assessed Valuaons or Complaints......................Township Assessor

or County Assessment Oﬃce

Budgets and Levies...............................................Local Governments

or County Clerk’s Tax Extension Department

Current Tax Bills/Collecon.....................................County Treasurer

Consumer Price Index.........................U.S. Bureau of Labor Stascs

Delinquent Taxes

and Redempons.........County Clerk’s Tax Extension Department

Equalized Assessed Valuaon...................County Assessment Oﬃce

Exempons.................................................County Assessment Oﬃce

Forfeitures................................................................County Treasurer

Foreclosures..................................................................County Sheriﬀ

Mobile Home

Registraon..................County Clerk’s Tax Extension Department

Mobile Home Tax Bills.............................................County Treasurer

Property Tax Caps.............County Clerk’s Tax Extension Department

Property Tax Rates............County Clerk’s Tax Extension Department



Kane County Assessment Oﬃce

719SouthBataviaAvenue,BuildingC

Geneva,Illinois60134‐3000

(630)208‐3818

Kane County Clerk/Tax Extension

719SouthBataviaAvenue,BuildingB

Geneva,Illinois60134‐3000

(630)232‐5964

Kane County Treasurer

719SouthBataviaAvenue,BuildingA

Geneva,Illinois60134‐3000

(630)232‐3565

(Rev.May2014)