35 ILCS 200/9-155
Valuation in general assessment years
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(35 ILCS 200/9-155)
Sec. 9-155.
Valuation in general assessment years.
On or before June 1 in
each general assessment year in all counties with less than 3,000,000
inhabitants, and as soon as he or she reasonably can in each general assessment
year in counties with 3,000,000 or more inhabitants, or if any such county is
divided into assessment districts as provided in Sections 9-215 through 9-225,
as soon as he or she reasonably can in each general assessment year in those
districts, the assessor, in person or by deputy, shall actually view and
determine as near as practicable the value of each property listed for taxation
as of January 1 of that year, or as provided in Section 9-180, and assess the
property at 33 1/3% of its fair cash value, or in accordance with Sections
10-110 through 10-140 and 10-170 through 10-200, or in accordance with a county
ordinance adopted under Section 4 of Article IX of the Constitution of
Illinois. The assessor or deputy shall set down, in the books furnished for
that purpose the assessed valuation of properties in one column, the assessed
value of improvements in another, and the total valuation in a separate column.
(Source: P.A. 86-1481; 87-1189; 88-455.)
Notes of Decisions
Cited in 8
cases (4 in the last 5 years), 2006–2026 · leading case: Hanson v. Milton Township
Hanson v. Milton Township (2016)
“The assessor or deputy shall set down, in the books furnished for that purpose the assessed valuation of properties in one column, the assessed value of improvements in another, and the total valuation in a.”
Shawnee Community Unit School District No. 84 v. Illinois Property Tax Appeal Board (2024)
“35 ILCS 200/9-155 (West 2014). The county clerk later determines the tax rate applicable to all properties’ assessed valuations.”
In re Application of the County Treasurer (2022)
“Here, in contrast to the mistake on the assessor’s website in Eeservices, the assessor’s mistakes in identifying whether the properties had garages both implicates the tax sale process and has a rational relationship to the tax buyer’s investment.”
Board of Education of Ridgeland School District No. 122 v. Property Tax Appeal Board (2012)
“35 ILCS 200/9-155 (West 2010). The school district argues that the Second District of this court has held that “it [is] necessary to calculate the entire assessment by valuing the improvements as well as the land.”
Passco Mellody Farm DST Trust v. Kim (2025)
“35 ILCS 200/9-155 (West 2020). Further, Feeney used the income stream during the year 2019 for her valuation as of January 1, 2020.”
Armstead v. Sangamon County Collector (2026)
“35 ILCS 200/9-155 (West 2024). ¶ 30 The uniformity clause requires equality in the burden of taxation.”
Oakridge Development v. Property Tax Appeal (2010)
“" 35 ILCS 200/9-155 (West 2008). In any year, including non-general-assessment years, the proper authorities may "revise and correct an assessment as appears to be just," so long as they give the owner notice of the revision, as described in sections 12-10 and 12-30 (35 ILCS…”
Consumers IL Water Co. v. Vermilion County Board of Review (2006)
“See 35 ILCS 200/9-155 (West 2002). At issue in this case is whether a dam, an improvement, located on property that qualifies for an alternative valuation under section 10-155 of the Code (35 ILCS 200/10-155 (West 2002)) can be separately assessed.”
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