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Illinois Compiled Statutes

35 ILCS 200/18-15 (2026)

Filing of levies of taxing districts

✓ current as of May 2026
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(35 ILCS 200/18-15)
    Sec. 18-15. Filing of levies of taxing districts.
    (a) Notwithstanding any other law to the contrary, all taxing districts, other than a school district subject to the authority of a Financial Oversight Panel pursuant to Article 1H of the School Code, and except as provided in Section 18-17, shall annually certify to the county clerk, on or before the last Tuesday in December, the several amounts that they have levied.
    (a-5) Certification to the county clerk under subsection (a), including any supplemental or supportive documentation, may be submitted electronically.
    (b) A school district subject to the authority of a Financial Oversight Panel pursuant to Article 1H of the School Code shall file a certificate of tax levy, necessary to effect the implementation of the approved financial plan and the approval of the Panel, as otherwise provided by this Section, except that the certificate must be certified to the county clerk on or before the first Tuesday in November.
    (c) If a school district as specified in subsection (b) of this Section fails to certify and return the certificate of tax levy, necessary to effect the implementation of the approved financial plan and the approval of the Financial Oversight Panel, to the county clerk on or before the first Tuesday in November, then the Financial Oversight Panel for the school district shall proceed to adopt, certify, and return a certificate of tax levy for the school district to the county clerk on or before the last Tuesday in December.
(Source: P.A. 102-625, eff. 1-1-22; 103-592, eff. 6-7-24.)

    
Notes of Decisions
Cited in 7 cases (1 in the last 5 years), 2011–2023 · leading case: Jackson v. Bd. of Election Commissioners of the City of Chicago, 2012 IL 111928 (Ill. 2012).
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Jackson v. Bd. of Election Commissioners of the City of Chicago, 2012 IL 111928 (Ill. 2012). · cites it 2× “See 35 ILCS 200/18-15 (West 2010). For purposes of the present discussion, this is the extent of their authority with respect to property taxes.”
Reno v. Newport Twp., 2018 IL App (2d) 170967 (Ill. App. Ct. 2018). “" 35 ILCS 200/18-15(a) (West 2016). The clerk determines the rate that will produce this amount and then "extends" the levy.”
Vill. of Arlington Heights v. Pappas, 2016 IL App (1st) 151802 (Ill. App. Ct. 2017). “35 ILCS 200/18-15(a) (West 2012). The county clerk determines the total equalized assessed value (EAV) of real properties located within each taxing district and calculates the appropriate tax rate on this EAV to produce the certified amount of the property tax levy.”
The Vill. of Arlington Heights v. Pappas, 2016 IL App (1st) 151802 (Ill. App. Ct. 2016). “35 ILCS 200/18-15(a) (West 2012). The county clerk determines the total equalized assessed value (EAV) of real properties located within each taxing district and calculates the appropriate tax rate on this EAV to produce the certified amount of the property tax levy.”
The Hampshire Twp. Road Dist. v. Cunningham, 2016 IL App (2d) 150917 (Ill. App. Ct. 2016). “, 35 ILCS 200/18-15, 18-45 (West 2014). ¶ 10 Section 18-190 of the PTELL, which is at issue here, addresses when a referendum is needed to authorize a tax increase.”
Vill. of Shiloh v. Cnty. of St. Clair, 2023 IL App (5th) 220459 (Ill. App. Ct. 2023). “” The County also argued, at oral argument before the trial court, that it levied the property prior to “the last Tuesday in December” in 1998, in accordance with section 18-15 of the Property Tax Code (35 ILCS 200/18-15 (West 2020)). The statements contained in the affidavit…”
Jackson v. Bd. of Election Com'rs, 944 N.E.2d 439 (Ill. App. Ct. 2011). “The property taxes collected by the Cook County treasurer include taxes on behalf of the city of Chicago.”
— 35 ILCS 200/18-15(a) — 3 cases
Reno v. Newport Twp., 2018 IL App (2d) 170967 (Ill. App. Ct. 2018). “" 35 ILCS 200/18-15(a) (West 2016). The clerk determines the rate that will produce this amount and then "extends" the levy.”
Vill. of Arlington Heights v. Pappas, 2016 IL App (1st) 151802 (Ill. App. Ct. 2017). “35 ILCS 200/18-15(a) (West 2012). The county clerk determines the total equalized assessed value (EAV) of real properties located within each taxing district and calculates the appropriate tax rate on this EAV to produce the certified amount of the property tax levy.”
The Vill. of Arlington Heights v. Pappas, 2016 IL App (1st) 151802 (Ill. App. Ct. 2016). “35 ILCS 200/18-15(a) (West 2012). The county clerk determines the total equalized assessed value (EAV) of real properties located within each taxing district and calculates the appropriate tax rate on this EAV to produce the certified amount of the property tax levy.”
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