Q: When are property taxes due in Adams County for the current fiscal year?
A: Property taxes are typically due June 1st (first installment) and September 1st (second installment), though exact dates may vary. If tax bills are mailed after May 1st, the first installment is due 30 days after the bill date.
Q: What tax credits are available and do they require application?
A: The primary credit is the General Homestead Exemption, which reduces EAV by up to $10,000 for owner-occupied residences. This exemption requires annual application through the County Supervisor of Assessments. Senior citizens and disabled veterans may qualify for additional credits, all requiring separate applications.
Q: How does the Homestead Exemption work?
A: The General Homestead Exemption reduces your property's Equalized Assessed Value (EAV) by up to $10,000, not the market value. You must apply annually, and the exemption is not automatic. Applications are typically due by the first Tuesday in March.
Q: How often are properties reassessed in Adams County?
A: Illinois law requires reassessment at least every four years, though Adams County may conduct more frequent reassessments. Property owners receive assessment notices and have appeal rights through the Board of Review.
Q: What are the penalties for late property tax payments?
A: Late payments incur interest charges and penalties. First installment payments made after the due date accrue interest, and second installment late payments face additional penalties. Unpaid taxes can result in tax lien sales.
Q: Can I pay property taxes online in Adams County?
A: Yes, Adams County typically offers online payment options through the County Treasurer's website. Payments can also be made at local participating banks or by mail.
Q: Why do tax rates vary within Adams County?
A: Different combinations of school districts, municipalities, fire protection districts, and other special taxing districts create varying composite tax rates. Rural properties may have different district combinations than properties within city limits.
Q: How do I appeal my property assessment?
A: Assessment appeals must be filed with the Adams County Board of Review within specific deadlines after receiving your assessment notice. The Board of Review typically meets during the summer months to hear appeals.
Q: What happens if I don't apply for available exemptions?
A: Exemptions are not retroactive and must be applied for annually by the deadline. Missing the application deadline means you'll pay the full assessed amount for that tax year.
Q: How are special district taxes determined?
A: Special districts (schools, fire protection, parks) set their own levy amounts within PTELL limitations. Your specific location determines which districts apply to your property, creating your unique composite tax rate.
