ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/20-5 (2026)

Mailing or e-mailing tax bill to owner

✓ current as of May 2026
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(35 ILCS 200/20-5)
    Sec. 20-5. Mailing or e-mailing tax bill to owner.
    (a) Every township collector, and every county collector in cases where there is no township collector, upon receiving the tax book or books, shall prepare tax bills showing each installment of property taxes assessed, which shall be filled out in accordance with Section 20-40. A copy of the bill shall be mailed by the collector, at least 30 days prior to the date upon which unpaid taxes become delinquent, to the owner of the property taxed or to the person in whose name the property is taxed.
    (b) The collector may send the bill via e-mail as provided in subsection (b) of Section 20-20. However, no bill shall be sent to a property owner or taxpayer via e-mail unless that owner or taxpayer shall have first made such a request to the collector in writing.
(Source: P.A. 98-628, eff. 1-1-15.)

    
Notes of Decisions
Cited in 4 cases (1 in the last 5 years), 2008–2025 · leading case: Alvarez v. Pappas, 890 N.E.2d 434 (Ill. 2008).
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Alvarez v. Pappas, 890 N.E.2d 434 (Ill. 2008). “35 ILCS 200/20-5 (West 2006). Tax payments received by the county collector in Cook County must be disbursed on a monthly basis upon receipt to the taxing districts.”
In re The Application of the Cook Cnty. Treasurer, 2013 IL App (1st) 130463 (Ill. App. Ct. 2014). · cites it 2× “35 ILCS 200/20-5 (West 2008). A hearing was convened.”
Laird v. Poole, 2025 IL App (5th) 230649-U (Ill. App. Ct. 2025). “He noted that section 20-5 of the Property Tax Code (Tax Code) (35 ILCS 200/20-5(a) (West 2022)) instructed that the collector was required to prepare tax bills showing each installment of property taxes assessed and mail the bills to the owner of the property or to the person…”
Jackson v. Bd. of Election Com'rs, 944 N.E.2d 439 (Ill. App. Ct. 2011). “35 ILCS 200/20-5, 20-85 (West 2008). The collector has the power and the duty to collect any tax due and unpaid, and this duty continues through his or her successors until the tax is paid.”
— 35 ILCS 200/20-5(a) — 1 case
Laird v. Poole, 2025 IL App (5th) 230649-U (Ill. App. Ct. 2025). “He noted that section 20-5 of the Property Tax Code (Tax Code) (35 ILCS 200/20-5(a) (West 2022)) instructed that the collector was required to prepare tax bills showing each installment of property taxes assessed and mail the bills to the owner of the property or to the person…”
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