I own a home in Illinois
Homestead exemptions, property taxes, assessments, and deeds.
From stacking homestead exemptions and township assessors to the senior freeze, tornado season, and starting a business, CountyOffices gives you clear Illinois-specific guidance for the things that matter.
Reviewed against official Illinois government sources • Updated as laws and requirements change
Homestead exemptions, property taxes, assessments, and deeds.
Illinois property tax bills are notoriously high, but the state's homestead exemptions genuinely stack: the General Homestead Exemption (currently $10,000 in Cook and the collar counties, $6,000 elsewhere) applies to every owner-occupied primary residence, and homeowners 65 or older can add the Senior Citizens Homestead Exemption ($8,000 in Cook and contiguous counties, $5,000 elsewhere) on top of it. Lower-income seniors may also qualify for the Senior Citizens Assessment Freeze, which locks in your assessed value so it can't rise further even as market values climb - the current income limit is $65,000, though the legislature revisits this figure periodically. All exemptions require an application through your county (or in many counties, township) Assessor; none are automatic. Deeds are recorded with the county Recorder, a separate office from the county Clerk and Circuit Clerk, who each hold different pieces of your paperwork.
Sources: Illinois Dept. of Revenue, county Assessor and Recorder offices, 35 ILCS 200
Closings, title searches, transfer taxes, recording, and property records.
Illinois closings typically go through a title company, with attorneys commonly involved (especially in the Chicago area) even though they're not strictly required to conduct the closing itself. Deeds are recorded with the county Recorder, and recording triggers a real estate transfer tax - Illinois charges a state transfer tax plus most counties and many municipalities add their own local transfer tax on top, so the total rate genuinely varies by where the property sits. A title search through the Recorder's records confirms there are no outstanding liens before closing. Once you buy, apply for your own General Homestead Exemption through the county or township Assessor if you'll occupy the home as your primary residence - it never transfers with the sale, so new owners have to file their own application, and in much of Illinois outside Cook County, that application actually goes through your township Assessor rather than a countywide office.
Sources: county Recorder offices, Illinois Dept. of Revenue, 35 ILCS 200/31
Safe rooms, weather alerts, insurance documents, and county resources.
Illinois sits in Tornado Alley's eastern edge and Dixie Alley's northern reach, with risk peaking in spring through early summer, though tornadoes can occur nearly any time of year. Before storms threaten, know whether your home has a safe room or basement access, and know your county's specific weather alert system, since notification methods (sirens, apps, reverse-911) vary from county to county. Many rural Illinois counties are served by township-level emergency response in addition to county Emergency Management, so check both levels if you're unsure who to contact. After a tornado, your county (or township) Assessor can reassess storm-damaged property, and your county Recorder holds the property records you'll need for insurance and any FEMA claims if a federal disaster is declared for your county.
Sources: Illinois Emergency Management Agency, FEMA, county Emergency Management offices
Probate, wills, estates, the state estate tax, and filing steps.
Probate in Illinois is filed with the Circuit Court in the county where the deceased lived, and Illinois offers a simplified small estate affidavit process for estates under a statutory value threshold, letting heirs collect certain assets without a full probate proceeding. For larger estates, one Illinois-specific wrinkle matters a great deal: the state has its own estate tax, separate from the federal one, with an exemption of only $4 million per person - far below the federal threshold - and Illinois uses a "cliff" structure where crossing $4 million by even a dollar makes the entire estate taxable, not just the amount over the threshold. There's no portability between spouses the way federal estate tax allows, and the exemption hasn't been adjusted for inflation since 2012, so it catches more estates than it used to. Property records for real estate in the estate are held by the county Recorder, separate from the Circuit Court handling the probate case itself.
Sources: Illinois Courts, Illinois Attorney General, 35 ILCS 405 (Illinois Estate and Generation-Skipping Transfer Tax Act)
Marriage licenses, divorce filing, name changes, and official records.
Marriage licenses are issued by the county Clerk - not the Circuit Clerk or Recorder, both separate offices in Illinois - and both parties apply together with photo ID. Illinois has no waiting period, so you can marry the same day, and the license is generally valid for 60 days from issuance. Divorce is filed with the Circuit Court in the county where either spouse resides, and Illinois requires at least 90 days of residency before filing. Illinois is a pure no-fault state - "irreconcilable differences" is the only ground since Illinois eliminated fault-based divorce grounds entirely in 2016 - and courts divide marital property under an equitable distribution standard. Marriage records, once filed, are held by the county Clerk where the license was issued, the same office you'd go to for a certified copy later.
Sources: Illinois Courts, county Clerk offices, 750 ILCS 5 (Illinois Marriage and Dissolution of Marriage Act)
Senior exemptions, the freeze, benefits, and estate planning information.
Illinois stacks several property tax breaks for seniors that are worth checking for a parent's home: the Senior Citizens Homestead Exemption ($8,000 off assessed value in Cook and contiguous counties, $5,000 elsewhere) applies simply for being 65 or older, on top of the General Homestead Exemption every owner already gets. If your parent's income falls under the current limit ($65,000 as of the most recent figure, though this is periodically revised by the legislature), the Senior Citizens Assessment Freeze can lock in their assessed value so it stops rising even as the market does - a meaningful protection for someone on a fixed income. All of these require an application through the county or township Assessor; none are automatic, and each must generally be reapplied for annually for the freeze specifically. If your parent needs help managing property or finances, a durable power of attorney can avoid the need for court-supervised guardianship in many situations; guardianship itself, when necessary, goes through Circuit Court.
Sources: Illinois Dept. of Revenue, county Assessor offices, 35 ILCS 200
Birth, death, marriage, court, property, and business records.
Birth and death certificates come from the Illinois Dept. of Public Health, though many county clerks can also process requests for events that occurred in that county. Marriage records are held by the county Clerk where the license was issued - a different office from the Circuit Clerk and Recorder. Property records - deeds, mortgages, liens - are recorded and searchable through the county Recorder, generally free to search in person with a fee for certified copies; online availability varies by county. Court records for civil, criminal, and probate cases come from the Circuit Clerk, a separate elected office from both the county Clerk and Recorder. Business entity records are filed with the Illinois Secretary of State, searchable statewide. In much of Illinois outside Cook County, property assessment and some exemption records specifically are handled at the township level rather than countywide, so check with your township Assessor for those.
Sources: Illinois Dept. of Public Health, county Clerk, Circuit Clerk, and Recorder offices, Illinois Secretary of State
Licenses, permits, EIN, sales tax, and local requirements.
Registering a business in Illinois starts with the Secretary of State, where you file to form an LLC or corporation and register a trade name. From there, most businesses also register with the Illinois Dept. of Revenue for a sales tax number if they'll sell taxable goods or services, and get an EIN from the IRS if they're not a sole proprietor with no employees. Local requirements vary meaningfully across Illinois's 102 counties and, within many of them, by township as well - some townships and municipalities require their own business license or zoning approval before you open. If you'll own commercial vehicles, remember Illinois's registration and titling still runs through the Illinois Secretary of State, not the county. Property tax on business real estate follows the same assessment process as residential property, handled by your county or township Assessor depending on where you're located - Cook County uses a notably different classification and assessment system than the rest of the state, so business owners there should expect a different process than elsewhere.
Sources: Illinois Secretary of State, Illinois Dept. of Revenue, IRS
In much of Illinois, township assessors and road districts handle work counties do elsewhere.
Illinois is one of a shrinking number of states where township government still does meaningful work, layered between county and municipal government across much of the state (Cook County and some other areas have moved away from this structure). In most townships, a Township Assessor - not a countywide office - determines your property's initial assessed value, which then goes to the county for review and equalization. Townships also commonly run local road districts, maintaining township roads separately from county or state highways, and provide General Assistance and other local relief programs. This means the office you deal with for a property assessment question may genuinely be a small township office rather than a county building, especially outside the Chicago metro area - worth knowing before you assume "county" is always the right place to look in Illinois.
Sources: Township Officials of Illinois, Illinois Dept. of Revenue
The general homestead, senior, and senior freeze exemptions can combine to cut your bill.
Illinois offers several property tax exemptions that genuinely combine rather than replace one another. Every owner-occupied primary residence gets the General Homestead Exemption ($10,000 in Cook and the collar counties, $6,000 elsewhere). Homeowners 65 or older add the Senior Citizens Homestead Exemption on top ($8,000 in Cook and contiguous counties, $5,000 elsewhere) - that's two exemptions stacking for eligible seniors. Lower-income seniors under the current income limit ($65,000, though this is periodically revised) can add a third layer: the Senior Citizens Assessment Freeze, which locks in your assessed value so future market appreciation doesn't raise your tax bill, even as it does for neighbors without the freeze. Each exemption requires its own separate application through your county or township Assessor - none happen automatically just because you qualify - so many eligible Illinois seniors miss out simply by not applying for all three layers they're entitled to.
Sources: Illinois Dept. of Revenue, 35 ILCS 200
The state's biggest county classifies and assesses property differently than the rest.
While the other 101 Illinois counties assess property at a uniform 33⅓% of market value, Cook County runs the state's only property classification system, assessing different property types at different percentages: 10% for residential (single-family homes, condos, small apartment buildings), and 25% for most commercial and industrial property. A state equalization factor then adjusts Cook County's numbers so the overall tax base lines up with the statewide 33⅓% standard, but the 10%/25% ratio between residential and commercial carries through, meaning commercial and industrial property ends up contributing meaningfully more per dollar of market value than residential property does. Cook County's assessment appeal process also differs: after the Assessor's Office, you can appeal to the Board of Review, then the Property Tax Appeal Board, and finally Circuit Court - a longer chain than most Illinois counties offer. If you're used to how property tax works in downstate Illinois, don't assume Cook County's system works the same way; it genuinely doesn't.
Sources: Cook County Assessor's Office, Illinois Dept. of Revenue
In many counties, a limitation law caps how fast most taxing districts can raise levies.
The Property Tax Extension Limitation Law, commonly called PTELL or the "tax cap" law, limits how fast most Illinois taxing districts (school districts, park districts, and similar non-home-rule bodies) can grow their total property tax levy year to year - capped at 5% or the rate of inflation (CPI), whichever is lower. PTELL doesn't apply statewide by default; it applies in the collar counties around Chicago since 1991, in Cook County since 1994, and in roughly 39 of Illinois's 102 counties overall, generally by county-level adoption rather than uniform state mandate. Home-rule governments, like the City of Chicago itself, aren't subject to PTELL, though some choose to follow similar voluntary limits. Taxing districts can exceed the cap only with voter approval through a referendum, which is fairly common, especially for school district funding requests. If you live in a PTELL county, this cap is a real (if imperfect) brake on how fast your tax bill can rise from levy increases alone - though your bill can still jump if your property's assessed value rises relative to your neighbors', since PTELL caps the total levy, not what you personally owe.
Sources: Illinois Dept. of Revenue, Civic Federation, 35 ILCS 200/18-185
The County Clerk, Circuit Clerk, and Recorder each hold different pieces of your paperwork.
Illinois splits what many states put under one "county clerk" into three genuinely separate elected offices, and knowing which one you need saves a wasted trip. The county Clerk handles marriage licenses, vital records coordination, tax extension calculations, and elections. The Circuit Clerk is a completely different office, serving as clerk of the county's Circuit Court - civil, criminal, probate, and family cases all run through the Circuit Clerk, not the county Clerk. The Recorder (in some smaller counties, this function is folded into the county Clerk's office instead) records deeds, mortgages, and liens. If you're looking for a marriage record, that's the county Clerk; a court case or probate filing, the Circuit Clerk; a deed or property document, the Recorder. Mixing these up is a common source of frustration for people new to Illinois or visiting from a state where one office handles all three.
Sources: county Clerk, Circuit Clerk, and Recorder offices, Illinois Association of County Clerks and Recorders
Larger estates may owe a state estate tax in addition to federal rules.
Most states have no estate tax at all, relying solely on the federal system. Illinois is one of the minority that layers its own state estate tax on top of the federal one - and its exemption is dramatically lower than the federal threshold: just $4 million per person, compared to a federal exemption in the tens of millions. That $4 million figure hasn't been adjusted for inflation since 2012, so more estates cross it each year simply because asset values (especially real estate) have risen. Illinois also uses a "cliff" structure unlike the federal system: cross $4 million by even a single dollar, and the entire estate becomes taxable, not just the amount above the threshold - a $1 difference in estate value can mean hundreds of thousands of dollars in tax. There's no portability between spouses the way federal estate tax allows, meaning each spouse's $4 million exemption doesn't automatically combine or transfer. Rates are graduated and can reach roughly 16%. If an estate is anywhere near the threshold, this is worth discussing with an estate planning attorney well before it becomes relevant.
Sources: Illinois Attorney General, 35 ILCS 405 (Illinois Estate and Generation-Skipping Transfer Tax Act)
The Illinois county records research approach starts with the specific county's County Clerk or Recorder website. Most large Illinois counties offer online court record search, property record search, and recording document search through their county websites. Cook County has multiple separate online systems for different record types (Assessor, Recorder, Clerk, Treasurer, Clerk of the Circuit Court). The Illinois Counties Association provides links to county websites for Illinois county records access.
Cook County operates the largest unified court system in the United States and the second-busiest recording office in the country. Cook County has multiple separately elected county offices (Clerk, Recorder, Assessor, Treasurer, Sheriff, State's Attorney, Public Defender, Clerk of the Circuit Court) rather than consolidated offices found in smaller Illinois counties. Cook County's property tax appeal system has additional steps not found elsewhere in Illinois. Illinois county records procedures in Cook County are substantially more complex than in the other 101 Illinois counties.
Illinois has the second-highest effective property tax rate in the United States. Property is valued by the county Assessor (or Supervisor of Assessments in some counties). The Cook County Assessor reassesses properties on a three-year rotating cycle. Other Illinois counties reassess annually. Property owners can appeal to the county Board of Review and then to the Illinois Property Tax Appeal Board or Circuit Court. Illinois county records on property tax assessments are public records accessible through the Assessor's office.
Illinois property tax due dates vary by county. Most Illinois counties have two installments. Cook County typically has first installment due in March and second installment due in August or later. Other Illinois counties have varying schedules. Tax bills cover the prior year's tax (paid in arrears). Many counties allow payment in installments or through pre-payment programs. The Illinois county records system for tax payments is operated by the County Treasurer in each county.
Apply at the County Clerk's office in the county where you plan to marry (not necessarily where you live). Both applicants must appear together. Required documents include government-issued photo ID and Social Security number. License fees range from approximately $30 to $75 depending on county. Illinois has a one-day waiting period between license issuance and the marriage ceremony, with no exceptions. Licenses are valid for 60 days. The Illinois county records on marriages are maintained by the issuing County Clerk.
Order through the Illinois Department of Public Health Division of Vital Records or through the County Clerk where the birth occurred. State vital records and county clerks both maintain Illinois county records on births. Required information includes the full name on the certificate, date of birth, place of birth, parents' names, and proof of your identity and relationship if you are not the person named. Illinois birth certificate fees are approximately $15 per certified copy at the state level. County fees vary.
Illinois divorce filing (called dissolution of marriage since 2016) requires meeting the 90-day Illinois residency requirement, completing the Petition for Dissolution of Marriage, and filing with the Circuit Court in the county of residence. Filing fees range from approximately $200 to $400 depending on county. Illinois is a pure no-fault state with irreconcilable differences (after 6-month separation) as the only ground. Illinois applies equitable distribution to marital property. Illinois county records on dissolution matters are maintained by the Circuit Court Clerk.
The Illinois Board of Review is the county-level body that hears property tax appeals. Property owners who believe their assessment is too high can file an appeal with the Board of Review. Filing deadlines vary by county (typically within 30 days of the assessment notice). The Board conducts hearings and issues decisions. Cook County has both the Assessor's administrative appeal and the Board of Review as separate levels. If unsuccessful at the Board of Review, owners can appeal to the Illinois Property Tax Appeal Board (state level) or directly to Circuit Court.
File Articles of Organization with the Illinois Secretary of State Department of Business Services. The filing fee is $150. Illinois LLC formation typically processes within 10 business days for standard filing or sooner with expedited service. After formation, Illinois LLCs file an Annual Report with $75 fee. After state formation, obtain a federal EIN, register with the Illinois Department of Revenue if collecting sales tax, and obtain any county or city business licenses required.
Register through the Illinois State Board of Elections or your county election authority (County Clerk in most counties, Board of Election Commissioners in Chicago and some other jurisdictions). Illinois allows online voter registration. Registration deadline is approximately 16 days before each election for online registration, with same-day voter registration available at polling places through election day. Illinois requires no photo ID at the polls. Illinois county records on voter registration are maintained by each county election authority.
The Illinois county records maintained by the County Clerk vary by county but typically include marriage license records, vital records (in some counties), elections records, military discharge papers, and various recorded documents. Larger counties have separately elected Recorders of Deeds that handle real estate records. Smaller counties combine recording functions with the County Clerk's office. The Illinois Association of County Clerks and Recorders provides additional information.
Illinois allows expungement and sealing of certain criminal records under the Criminal Identification Act (20 ILCS 2630). Expungement removes the record entirely; sealing makes it inaccessible to most parties but preserves it for law enforcement and some employer access. Eligibility depends on the offense, sentence completion, waiting periods, and other factors. Illinois also has automatic expungement for certain cannabis-related offenses under the Cannabis Regulation and Tax Act. Illinois county records on expunged matters are removed from public access. The Illinois court records guide covers expungement and sealing procedures.
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Get Help Now → Private. Secure. Always free.Illinois's property tax cycle runs on a genuinely delayed timeline: your bill in a given year is based on the prior year's assessment, so tax bills mailed in May are typically for the year-earlier valuation.
Illinois's property tax cycle runs on a genuinely delayed timeline: your bill in a given year is based on the prior year's assessment, so tax bills mailed in May are typically for the year-earlier valuation. Property is valued as of January 1, with the Chief County Assessment Officer publishing changes typically between October and November - this publication date starts a firm 30-day (or 30 business day, depending on county size) clock to file a Board of Review appeal, with no extensions even for missed notice. Tax bills split into two installments, commonly due June 1 and September 1, though exact dates vary by county - check your specific county Treasurer. If you're claiming the general homestead, senior, or senior freeze exemption, these are typically filed with your township or county Assessor, and while renewal is often automatic once approved, confirm your specific county's process since Illinois genuinely varies this by jurisdiction. Parcel splits or combinations must be filed by September 30 each year. Cook County runs its own distinct assessment and appeal calendar, published by township, so Cook County residents should check the Cook County Board of Review's township-specific dates rather than assuming a single countywide deadline.
Sources: Illinois Dept. of Revenue, county Board of Review and Assessor/Supervisor of Assessments offices, 35 ILCS 200 (Property Tax Code)
If you disagree with your property's assessed value, Illinois gives you exactly 30 days (30 business days in counties over 3 million population, effectively Cook County) from the date your county's assessment list is published in the local newspaper - a genuinely firm, no-extension deadline that applies even if you personally never received individual notice.
If you disagree with your property's assessed value, Illinois gives you exactly 30 days (30 business days in counties over 3 million population, effectively Cook County) from the date your county's assessment list is published in the local newspaper - a genuinely firm, no-extension deadline that applies even if you personally never received individual notice. Track your specific county's publication date directly, since the Board of Review "cannot be changed to allow for discussing the assessment with the assessor's office" once that clock starts. Your appeal isn't a complaint about high taxes - it's specifically an argument that your property's estimated market value is inaccurate or unfair compared to similar properties, so bring genuine supporting evidence: comparable sales, an independent appraisal, or documentation of a factual error in property characteristics. The Board of Review, a citizen panel distinct from the Assessor, typically mails its Final Notice of Decision in February or March. If you disagree with that decision, you have 30 days to appeal further to the Illinois Property Tax Appeal Board (PTAB) in Springfield. A separate path - a Tax Objection Complaint filed with the Circuit Court Clerk - exists specifically for challenging tax rates rather than valuation, due within 75 days of the second installment due date.
Read the full property tax appeal guide →
Sources: Illinois Dept. of Revenue, county Board of Review offices, Illinois Property Tax Appeal Board, 35 ILCS 200
The Illinois Freedom of Information Act (FOIA) presumes that records held by state and local government agencies are open to public inspection, and like most states' open-records laws, you generally don't need to explain your reason for a request or demonstrate a personal interest in the records.
The Illinois Freedom of Information Act (FOIA) presumes that records held by state and local government agencies are open to public inspection, and like most states' open-records laws, you generally don't need to explain your reason for a request or demonstrate a personal interest in the records. Agencies must respond within 5 business days, though this can extend for voluminous or complex requests. Common exemptions include certain law enforcement investigative records, personnel and medical information, and other categories the legislature has carved out. Illinois genuinely splits local records across three distinct county offices worth knowing apart: the Recorder handles deeds, mortgages, and liens; the Circuit Clerk handles court records for civil, criminal, and (in many counties) probate matters; and the County Clerk handles vital records, elections, and tax redemption records - three separate elected offices, each with its own piece of your paperwork. In many rural Illinois counties, the Recorder and County Clerk functions are actually combined into one office, so check your specific county's structure. Business entity records are filed with the Illinois Secretary of State, searchable statewide. Property assessment and appeal records go through your county's Supervisor of Assessments (or township Assessor) and Board of Review, separate from all three clerk-type offices.
Read the full open records guide →
Sources: Illinois Attorney General's Office Public Access Bureau, 5 ILCS 140 (FOIA), county Recorder, Circuit Clerk, and County Clerk offices
Illinois faces genuine tornado risk with peak season running spring through early summer, plus real winter hazards across the state once cold weather arrives - heavy snow, ice storms, and dangerous wind chill, particularly in northern Illinois and the Chicago area.
Illinois faces genuine tornado risk with peak season running spring through early summer, plus real winter hazards across the state once cold weather arrives - heavy snow, ice storms, and dangerous wind chill, particularly in northern Illinois and the Chicago area. Know your county's warning system and, if you have one, your safe room location before tornado season starts. Many Illinois municipalities declare snow emergencies during significant winter storms, restricting on-street parking to allow plowing - towing a vehicle left on a snow route is a real, immediate consequence, so know your specific city or village's snow emergency rules before winter arrives. Your county Emergency Management Agency coordinates local response and maintains current warning information during active weather events. After a tornado or storm causes damage, your township or county Assessor can adjust your property's valuation to reflect the damage, and if a federal disaster is declared, FEMA assistance becomes available for both individuals and local governments. Insurance claims should be filed promptly with documentation (photos, a written inventory), since claim processes carry their own timelines. Building permits for storm repairs go through your county or municipal building department, and rules can differ depending on whether you're in a floodplain or simply rebuilding storm damage elsewhere.
Sources: Illinois Emergency Management Agency, FEMA, county Emergency Management Agency and township/county Assessor offices
As a new Illinois resident, check with the Illinois Secretary of State for the current specific window to transfer your out-of-state driver's license and register your vehicle - both run through the Secretary of State's office in Illinois, not a county DMV.
As a new Illinois resident, check with the Illinois Secretary of State for the current specific window to transfer your out-of-state driver's license and register your vehicle - both run through the Secretary of State's office in Illinois, not a county DMV. If you've purchased a home, file for the general homestead exemption with your township or county Assessor, and ask about the senior exemption and senior freeze if you or a household member is 65 or older - Illinois genuinely lets these stack, meaningfully reducing your taxable value when combined. Remember your property tax bill reflects the prior year's assessment (Illinois runs on a delayed cycle), with installments typically due June 1 and September 1, though exact dates vary by county. If you're in Cook County specifically, expect a genuinely different assessment and appeal calendar than the rest of the state - check the Cook County Assessor and Board of Review directly for your township's specific dates. Register to vote through your county Clerk's office or online through the Illinois State Board of Elections. Property records here split across three distinct offices - Recorder (deeds), Circuit Clerk (court records), and County Clerk (vital records, elections) - so know which one you need before showing up.
Sources: Illinois Secretary of State, Illinois Dept. of Revenue, county Assessor and Clerk offices, Illinois State Board of Elections
Illinois laws apply statewide, but offices, services, procedures and local requirements can vary by county. Select your county for verified local offices, services and official resources.
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