Q: When are property taxes due in Boone County for the current tax year?
A: For the 2025 tax year, the first installment is due June 1, 2025, and the second installment is due September 1, 2025. If bills are mailed after May 1, the first installment due date extends to 30 days after the bill date.
Q: What tax credits are available and do they apply automatically?
A: The Homeowner Exemption reduces taxable assessed value by up to $10,000 and requires an annual application. Senior Citizens may qualify for assessment freeze programs. Veterans may be eligible for disabled veterans exemptions. None of these credits are automatic - all require separate applications filed with the County Assessor's office.
Q: How does the Homestead Exemption work?
A: Illinois offers a Homeowner Exemption (not "homestead") that reduces your property's equalized assessed value by up to $10,000 for owner-occupied properties. This is a true exemption that lowers the taxable value, not a credit that caps assessment increases. You must apply annually with the County Assessor, typically by January 31st.
Q: When are properties reassessed in Boone County?
A: Boone County conducts comprehensive reassessments every four years as part of Illinois's quadrennial assessment cycle. Between general reassessments, properties may be individually reassessed due to ownership changes, new construction, or appeals. The next county-wide reassessment is scheduled for tax year 2026.
Q: How do I appeal my property assessment?
A: Assessment appeals must be filed with the Boone County Board of Review by 30 days after the assessment notice date, typically in late summer. You can appeal online, by mail, or in person. You'll need comparable sales data or professional appraisal evidence to support your claim that the assessed value exceeds 33.33% of fair market value.
Q: What are the penalties for late property tax payments?
A: Late payments incur interest charges of 1.5% per month (18% annually) starting the day after the due date. If taxes remain unpaid for two years, the property becomes eligible for tax sale. First installment penalties begin June 2nd, and second installment penalties begin September 2nd.
Q: Can I pay my property taxes online?
A: Yes, Boone County offers online payment options through their official website. You can pay by electronic check or credit card, though credit card payments typically include a convenience fee. Online payments must be submitted by 11:59 PM on the due date to be considered on time.
Q: Why do I pay different tax rates than my neighbor?
A: Tax rates vary significantly within Boone County based on which combination of taxing districts serve your property. Two homes on the same street may be in different school districts, fire protection districts, or library districts, resulting in different total tax rates. The county provides a district lookup tool to identify which taxing bodies serve your specific address.
