Assessment Date
January 1 begins the assessment cycle for all property which is valued as to its condition on that date. If a property is being constructed, the assessed value is also determined as of January 1 but takes into consideration the progress of construction. When construction is considered “in use”, the January 1 “partial” assessment is coupled with a “full” or “100% completed structure” assessment that is prorated from the date of completion to the end of the year.

Supervisor Of Assessments (County Chief Assessment Officer)
Once all of the sales studies are completed and the new construction has been valued the local Assessor “closes the assessment books” and hands them over to the Supervisor of Assessments by November 15.

The Supervisor of Assessments reviews the assessment roll and equalizes (factors) the assessments up or down if the Township, as a whole is not at the required 33.333%. Notices of assessment change are mailed and published in the local newspaper. The “books” are then delivered to the Board of Review.

Board of Review
After the assessment changes are published, the taxpayer has 30 days to file a complaint with the Board of Review. A hearing for each complaint is scheduled. The taxpayer and the Assessor give evidence as to the property valuation. The Board renders a decision and informs both parties in writing of their decision. The Board of Review publishes a list of all changes in the local newspaper.

Illinois Property Tax Appeal Board (PTAB)
Should the taxpayer not agree with the Board of Review decision, a complaint may be filed with the State of Illinois Property Tax Appeal Board within 30 days of receipt of the Board of Review’s written notice. The Property Tax Appeal Board will review all evidence as to the property valuation. Once the Property Tax Appeal Board renders a decision the only recourse for the taxpayer is to file a complaint with the Circuit Court.

County Clerk
After the Board of Review has heard all complaints in the County, the finalized assessment books are delivered to the County Clerk. The County Clerk totals the equalized assessed value for each taxing body district. By this time, the County Clerk has received the levy requests from all taxing bodies within the County. The Clerk then calculates the tax rates for each combination of taxing districts. The tax rate is applied to the billing value assessment to create the tax bill.

County Treasurer
The County Treasurer prepares and mails the tax bills on or about May 1 in DuPage County. The taxpayer pays the bill in two equal installments due on June 1 and September 1. The Treasurer distributes the tax money proportionately to each taxing district as the tax money is collected. The Treasurer also prepares a delinquent tax list and sends Notice of Application of Judgment on Real Estate. After receiving judgment from the Circuit Court the Treasurer also administers the sale of lien on real estate due to nonpayment of taxes.

Tax Bill Calculation
Equalized Assessment – Exemptions = Billing Value x Tax Rate / 100 of valuation = Total Tax Bill

The DuPage County tax bill also lists all of the taxing bodies being paid. The current and prior years’s taxing body’s tax rates, property assessments, and the corresponding market value of the property.