Illinois Compiled Statutes
35 ILCS 200/9-175 (2026)
Owner on assessment date
✓ current as of May 2026
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(35 ILCS 200/9-175)
Sec. 9-175.
Owner on assessment date.
The owner of property on January 1 in
any year shall be liable for the taxes of that year, except that when coal has
been separated from the land by deed or lease, the owner or lessee of the coal
shall be liable for the taxes on the coal in the year of first production and
each year thereafter until production ceases. Subject to the provisions of
Section 20-210 for payment of current taxes on a specified part or undivided
share of property, in all cases of property having more than one owner as of
January 1 of any year, each owner is liable jointly and severally in any action
under Section 21-440 for all taxes of that year.
(Source: P.A. 86-949; 87-818; 88-455.)
Notes of Decisions
Cited in 12
cases (4 in the last 5 years), 1995–2026 · leading case: In Re Bates, 270 B.R. 455 (Bankr. N.D. Ill. 2001).
In Re Bates, 270 B.R. 455 (Bankr. N.D. Ill. 2001). “35 ILCS 200/9-175, 21-440; Karlen & Slutzky, § 5.”
Eberhardt v. Vill. of Tinley Park, 2024 IL App (1st) 230139 (Ill. App. Ct. 2024). “See 35 ILCS 200/9-175 (West 2020) (“The owner of property on January 1 in any year shall be liable for the taxes of that year ***.”
Cnty. Collector v. ATI Carriage House, Inc., 718 N.E.2d 164 (Ill. 1999). “Notably, other tax-related provisions identify a tax levy by the year in which it is made, rather than by the year in which the proceeds from the levy are received or spent, as the objectors argue here. For example, section 9-175 of the Property Tax Code provides, "The owner of…”
MB Fin. Bank, N.A. v. Brophy, 2023 IL 128252 (Ill. 2023). “” 35 ILCS 200/9-175 (West 2018). The “key elements” for defining ownership are “control and the right to enjoy the benefits of the property.”
In Re Handy Andy Home Improvement Centers, Inc., 196 B.R. 87 (Bankr. N.D. Ill. 1996). “See 35 ILCS 200/9-175 (“The owner of property on January 1 in any year shall be liable for the taxes of that year.”
In re Application of the Cnty. Treasurer, 2017 IL App (4th) 160707 (Ill. App. Ct. 2017). “In particular, section 9-175 of the Tax Code (35 ILCS 200/9-175 (West 2014)) provides that “[t]he owner of property on January 1 in any year shall be liable for the taxes of that year.”
In Re OBT Partners, 214 B.R. 863 (Bankr. N.D. Ill. 1997). “35 ILCS 200/9-175; In re Handy Andy Home Improvement Centers, Inc.”
Stayner v. Vill. of Sugar Grove (In Re Stayner), 185 B.R. 557 (Bankr. N.D. Ill. 1995). “Illinois Property Tax Code, 35 ILCS 200/9-175 and 21-25 (1995). Accordingly, as of the filing date, August 23, 1993, hens of tax levies supporting the SSA bonds attached to Debtors’ property only for the year 1993 and prior years.”
In re Application of the Cnty. Treasurer, 2017 IL App (4th) 160707 (Ill. App. Ct. 2017). “In particular, section 9-175 of the Tax Code (35 ILCS 200/9-175 (West 2014)) provides that “[t]he owner of property on January 1 in any year shall be liable for the taxes of that year.”
MB Fin. Bank, N.A. v. Brophy, 2021 IL App (3d) 200192-U (Ill. App. Ct. 2021). “35 ILCS 200/9-175 (West 2018). However, our supreme court has consistently held that where there is a taking of title under eminent domain, the date of the filing of the condemnation petition is intended to be the termination date for the responsibility for taxes on the land,…”
Roder v. Equity One Inv. Fund (Ill. App. Ct. 2026). “35 ILCS 200/9-175 (West 2024); see People v.”
Oakridge Dev. v. Prop. Tax Appeal, 938 N.E.2d 533 (Ill. App. Ct. 2010). “We do not agree that this result is absurd; it seems a rational means of providing needed administrative convenience for assessing bodies.”
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