Court Forms

TAX OBJECTIONS

REQUIREMENTS THAT NEED TO BE MET BEFORE A TAX OBJECTION CAN BE FILED

    1. If a person desires to file a Tax Objection Complaint, they shall pay all taxes due within sixty (60) days from the first penalty date of the final (second) installment of taxes. (35 ILCS 200/23-5).  This means that both installments of the tax bill must be paid in full prior to filing the tax objection case. 
    2. The Complaint itself must be filed within seventy-five (75) days from the first penalty date of the final (second) installment of taxes (35 ILCS 200/23-10).
    3. When both the taxes are paid in full by the final (second) installment due date, and the Tax Objection Complaint is filed with the Circuit Clerk within the seventy-five (75) days, then the Tax Objection Complaint is considered a protest of 100% of the taxes paid under protest. Please note that no protest form, letter of protest or any notation of protest on the tax bill is required at the time of payment of your taxes.
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 HOW TO PROTEST YOUR REAL ESTATE TAXES

When protesting your tax bill it is not necessary to submit a protest form or letter of protest at the time of payment.  According to state law, in order to protest the tax bill, you must do two things:

    1. Have your real estate taxes paid in full. Real estate taxes are due in two installments, which are stated on your tax bill. Both installments of the tax bill must be paid in full.  Monthly interest is required by law to be added if taxes are paid after the installment due dates.
    2. File a Tax Objection Complaint with the McHenry County Circuit Clerk.  Forms may be obtained from the Circuit Clerk’s office in Room 136 at 2200 N. Seminary Ave., Woodstock IL.  A filing fee is payable at the time of filing the Tax Objection Complaint (see Fee Schedule). The deadline to file is typically mid-November each year. (Contact the County Treasurer’s office at 815-334-4260 for the exact date.)

The law provides deadlines for each condition to be met. When these two conditions are met, 100% of the tax will be considered paid under protest. The Illinois Statutes explaining the procedures for tax objections can be found in Chapter 35/ILCS 200 of the Property Tax Code.  If after reviewing this information you wish to file a Tax Objection Complaint, you may accomplish this task by adhering to the following procedures.

PROCEDURES FOR FILING A TAX OBJECTION COMPLAINT

    1. The Tax Objection Complaint is a two-page form, which shall be completed by you. On the first page of the form, fill in the name of the taxing districts against which the objection is directed.  These names can be found on your real estate tax bill.
    2. Once the form has been completed and signed, it is required to be electronically filed with the McHenry County Circuit Clerk.   There is a fee for filing a Tax Objection Complaint. If you cannot afford the fees, you can ask the Court to have them waived or reduced. If you are unable to file electronically, you can ask the Court for an exemption from E-Filing for good cause. 
    3. Within ten (10) days after the complaint is filed, the Clerk of the Circuit Court shall deliver one copy to the State’s Attorney’s Office, Treasurer’s Office and County Clerk’s Office.
    4. The County Clerk will, within thirty (30) days from the last day of filing objections, notify the duly elected or appointed custodian of funds for each taxing district named in your complaint, stating that an objection has been filed.

Please take a moment to read the following information on how to obtain a review of your assessment before deciding whether or not filing a Tax Objection Complaint with the Circuit Clerk is advantageous or necessary in your particular situation. Remember, your tax amount is based on the assessed valuation of the property as determined by your township assessor multiplied by the tax rates of the taxing bodies, which provide services to the area in which the property lies. Your Tax Objection Complaint, therefore, must be directed against either the assessed valuation and/or the tax rate of a particular taxing body. The following provides an explanation of each.

OBJECTION TO THE ASSESSED VALUATION

To file an objection complaint based on the assessed valuation of your property, you must first have filed an assessment complaint with the McHenry County Board of Review at the appropriate time. If you did not file an assessment complaint with the McHenry County Board of Review on the assessed valuation, it is too late to file a tax objection on the valuation at this time.

In addition, if you have filed an appeal with the Illinois Property Tax Appeal Board for the current tax year, by law you are precluded from filing a Tax Objection Complaint on the assessed valuation.

OBJECTION TO THE TAX RATES

The tax rate is computed by the County Clerk based on the amount levied by each local governmental taxing body. To effectively protest a tax rate, you must prove that the rate or a portion of the rate is illegal or excessive. You may wish to consult an attorney in this regard.

Taxpayers will be obligated to follow the law,

regardless of whether they are represented by an attorney.

 

THIS IS NOT INTENDED TO BE LEGAL ADVICE

AND YOU ARE ADVISED TO CONSULT WITH AN ATTORNEY

REGARDING YOUR RIGHTS TO PROTEST YOUR TAXES.

 

The following sections of the Property Tax Code govern Tax Objection Complaints: 35 ILCS 200/23-5;

35 ILCS 200/23-10; 35 ILCS 200/23-15; 35 ILCS 200/23-30; 35 ILCS 200/23-35; and 35 ILCS 200/23-40.