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Updated 2025 Tax Year

Livingston County
Property Tax Guide

Everything you need to know about property taxes in Livingston County, IL. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
Varies by location within county, approximately 2.27% base rate plus local district additions
1st Due
Jun 1
2nd Due
Sep 1
Exemptions
5+ Available
Section 1

How Property Tax Works

Livingston County, Illinois operates under a property tax system that funds essential local services including schools, county operations, townships, and various special districts. Property taxes are the primary revenue source for these local governments, with the Illinois state average effective tax rate around 2.27%. In Livingston County, property owners can expect effective tax rates that vary significantly based on their specific location within the county due to different combinations of school districts, municipalities, townships, and special taxing districts.

The county follows Illinois Property Tax Extension Limitation Law (PTELL), which governs how tax levies can increase annually. Property assessments are conducted by the County Supervisor of Assessments, with taxes calculated based on the Equalized Assessed Value (EAV) of properties. Tax bills are typically mailed in summer with the first installment due in July. Property owners should note that actual tax rates can vary considerably depending on which taxing districts serve their specific property location within Livingston County.

Section 2

What Makes Up Your Tax Bill

ComponentRate RangeDescription
County General FundVariesCounty operations, courthouse, sheriff, roads
School DistrictsVariesElementary and high school districts (largest component)
TownshipVariesTownship government and road maintenance
Community CollegeVariesHeartland Community College district
Fire ProtectionVariesFire protection districts where applicable
Library DistrictVariesPublic library services where applicable
Park DistrictVariesMunicipal and county park districts
MunicipalVariesCity/village services where applicable

Note: Specific FY 2025-2026 tax rates are not yet finalized as of early 2025. Final rates will be published by the County Clerk after all taxing district levies are certified. Rates vary significantly by property location due to overlapping taxing districts. Total effective rates typically range from 1.8% to 3.5% of market value depending on the combination of districts serving each property.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Livingston County, property taxes are due in two installments:

First Installment
Jun 1
Delinquent after Dec 10
Second Installment
Sep 1
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Livingston County are additional property tax assessments that occur when there are changes to a property's assessed value during the tax year. The most common triggers include new construction completion, major improvements or additions to existing structures, and ownership changes that prompt reassessment. When the County Assessor determines that a property's value has increased due to these changes, a supplemental assessment is calculated for the remaining portion of the tax year.

The supplemental tax is calculated by taking the difference between the new assessed value and the original assessed value, multiplying by the applicable tax rate for all relevant taxing districts, and prorating for the remaining months in the tax year. For example, if a $50,000 home addition is completed in January and the total tax rate is 2.5%, the annual increase would be $1,250, but if assessed mid-year in July, the supplemental bill would be approximately $625 for the remaining six months. Supplemental tax bills are typically mailed within 60-90 days of the assessment change and have separate due dates from regular property taxes.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (33.33%): $100,000
  • Less: General Homestead Exemption: $10,000
  • Net Taxable EAV: $90,000
  • Estimated Tax Rate: 2.2%
  • Annual Tax: $1,980
  • Monthly (if escrowed): $165

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (33.33%): $200,000
  • Less: General Homestead Exemption: $10,000
  • Net Taxable EAV: $190,000
  • Estimated Tax Rate: 2.4%
  • Annual Tax: $4,560
  • Monthly (if escrowed): $380

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (33.33%): $333,300
  • Less: General Homestead Exemption: $10,000
  • Net Taxable EAV: $323,300
  • Estimated Tax Rate: 2.6%
  • Annual Tax: $8,406
  • Monthly (if escrowed): $701

Note: Tax credits shown require annual application and are not automatic. Actual rates vary by specific taxing district combination.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Livingston County require property tax escrow accounts for borrowers with less than 20% down payment, though some lenders may require escrow regardless of down payment amount. The lender collects 1/12th of the estimated annual property tax with each monthly mortgage payment, depositing these funds into an escrow account. When property tax bills are due in July and potentially September, the lender pays the taxes directly to Livingston County from the escrow account.

Lenders typically conduct annual escrow analyses to ensure adequate funds are collected, which may result in payment adjustments if taxes increase or decrease significantly. Property owners with escrow accounts should verify that their lender receives and pays tax bills promptly, as the property owner remains ultimately responsible for timely payment even when taxes are escrowed. The Livingston County Treasurer's office can confirm whether taxes have been paid and provide payoff amounts for lenders during refinancing or sale transactions.

How HonestCasa Helps
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  • See how rising taxes will change your monthly payment
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Section 6

Frequently Asked Questions

Q: When are property taxes due in Livingston County for 2025? A: The first installment for taxes payable in 2025 is due July 8, 2025. Mobile home taxes are due August 19, 2025. A second installment may be due in late summer or fall if applicable.

Q: What tax credits are available and do they require application? A: The primary tax credit is the General Homestead Exemption, which reduces your Equalized Assessed Value by up to $10,000. This credit requires annual application and is not automatic. Additional credits may be available for seniors, veterans, and disabled persons.

Q: How does the Homestead Exemption work? A: The Homestead Exemption reduces your property's assessed value by up to $10,000, not your market value. You must apply annually through the County Supervisor of Assessments office. This is a reduction in assessed value, not a cap on assessment increases.

Q: How often are properties reassessed in Livingston County? A: Illinois law requires assessment of all property annually, though not all properties are physically inspected each year. The County Assessor maintains current market values and may adjust assessments based on sales data and market conditions.

Q: What are the penalties for late property tax payment? A: Late payments incur interest and penalties. Contact the Livingston County Treasurer's office for current penalty rates and specific calculations, as these can vary based on how late the payment is made.

Q: Can I pay property taxes online? A: Check the Livingston County Treasurer's website for current online payment options and accepted payment methods. Many Illinois counties now offer online payment systems for property taxes.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the County Board of Review during the designated appeal period, typically in late summer or early fall. Contact the County Supervisor of Assessments for specific deadlines and procedures.

Q: Why do property tax rates vary within Livingston County? A: Tax rates vary because different areas are served by different combinations of school districts, municipalities, townships, fire districts, library districts, and other special taxing districts. Each district sets its own levy, creating different total tax rates across the county.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Tax Doc
Tax Computation Reportiroquoiscountyil.gov
02
Tax Doc
FINAL Tax Computation Reportwoodfordcountyil.gov
03
Tax Doc
FINAL Tax Computation Reportlivingstoncountyil.gov
04
State
2025 Real Estate & Mobile Home Tax Dates.xlsxlivingstoncountyil.gov
05
Treasurerlivingstoncountyil.gov
06
Tax Doc
Property Tax Distributionslivingstoncountyil.gov
07
County
Livingston County, Illinoislivingstoncountyil.gov
08
County
Livingston County, ILlivingstoncountyil.gov
09
Supervisor of Assessmentslivingstoncountyil.gov
10
State
PTAX-203 Illinois Real Estate Transfer Declarationtax.illinois.gov
All sources verified as of 2025 Tax Year

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