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Updated 2025 Tax Year

Logan County
Property Tax Guide

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

8 Official Sources
8 min read
Quick Facts
Tax Rate
Average effective rate 2.35% (varies significantly by taxing district combination)
1st Due
Jun 1
2nd Due
Sep 1
Exemptions
4+ Available
Section 1

How Property Tax Works

Logan County, Illinois operates under a property tax system that funds essential local services including schools, fire protection, road maintenance, and county operations. Property taxes are the primary revenue source for these services, with tax bills reflecting the combined levies of multiple local taxing districts including the county, school districts, municipalities, townships, and special service districts.

For the 2025 levy year, the average effective tax rate in Logan County is approximately 2.35%, though actual rates vary significantly by location within the county due to different combinations of special taxing districts. Property owners should note that their specific tax rate depends on which school district, municipality, township, and special districts serve their property. The county uses a fractional assessment system where residential properties are assessed at approximately 33.33% of fair market value, with taxes payable in the following calendar year.

Section 2

What Makes Up Your Tax Bill

ComponentApproximate RateDescription
County General0.45%County operations, services, facilities
School Districts1.20-1.50%Local school district operations and bonds
Township0.08-0.15%Township road maintenance and services
Municipality0.20-0.40%City/village services (if applicable)
Fire Protection0.05-0.12%Fire department services
Library0.02-0.08%Public library operations
Other Special Districts0.10-0.25%Drainage, park districts, etc.
Total Effective Rate~2.35%Combined rate for FY 2025-2026

Note: These rates are for the 2025 levy year (FY 2025-2026) and represent county averages. Actual rates vary by specific location within Logan County based on the combination of taxing districts that serve each property.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Logan 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 Logan County are triggered by changes in property ownership, new construction, or property improvements that increase assessed value during the tax year. When these events occur, the county assessor calculates additional taxes based on the difference between the old and new assessed values, prorated for the portion of the tax year the change was in effect.

For example, if a property owner completes a $50,000 home addition in March that increases the assessed value by $16,650 (at 33.33% assessment ratio), they would receive a supplemental bill for approximately $391 ($16,650 × 2.35% rate) prorated for the remaining 9 months of the tax year, resulting in a supplemental bill of about $293. Supplemental taxes are due within 30 days of the bill date and are separate from regular installment payments.

Example Calculation

Property Value: $300,000

  • Assessed Value: $100,000 (33.33% ratio)
  • Less: General Homestead Credit: -$6,000 (if applied for)
  • Net Taxable Value: $94,000
  • Annual Tax: $2,209 ($94,000 × 2.35%)
  • Monthly Escrow: $184

Property Value: $600,000

  • Assessed Value: $200,000 (33.33% ratio)
  • Less: General Homestead Credit: -$6,000 (if applied for)
  • Net Taxable Value: $194,000
  • Annual Tax: $4,559 ($194,000 × 2.35%)
  • Monthly Escrow: $380

Property Value: $1,000,000

  • Assessed Value: $333,333 (33.33% ratio)
  • Less: General Homestead Credit: -$6,000 (if applied for)
  • Net Taxable Value: $327,333
  • Annual Tax: $7,692 ($327,333 × 2.35%)
  • Monthly Escrow: $641

All credits require application and are not automatically applied. Calculations use average county tax rate and may vary by specific taxing districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Logan County require property tax escrow accounts for borrowers with less than 20% down payment. Lenders collect monthly escrow payments equal to 1/12 of the annual tax bill plus a cushion amount, typically 2-3 months of payments. Since Logan County property taxes are payable in two installments, lenders typically pay the first installment due in February/March and the second installment due in June/July.

Property owners should verify their escrow payments annually when tax bills are issued, as assessment changes or tax rate adjustments may require escrow payment modifications. Lenders are required to provide annual escrow analysis statements showing projected payments and any surplus or shortage. If you pay your own taxes without escrow, ensure you budget for the irregular payment schedule and consider setting aside monthly amounts to avoid payment difficulties.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Logan County property taxes due for the current fiscal year? A: For FY 2025-2026, the first installment is due February 11, 2026, and the second installment is due July 8, 2026, with a 1.5% monthly penalty for late payments.

Q: What tax credits are available and do I need to apply? A: The General Homestead Credit reduces assessed value by $6,000 for owner-occupied properties and requires application. Senior Citizen credits may also be available with additional application requirements. These are not automatic and must be applied for annually.

Q: How does the Homestead credit work? A: The General Homestead Credit caps assessment increases and reduces assessed value by up to $6,000 for qualifying owner-occupied properties. You must file an application with the county assessor's office to receive this credit.

Q: How often are properties reassessed in Logan County? A: Properties are typically reassessed every four years, with the most recent general reassessment cycle varying by township within the county.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Logan County Board of Review within 30 days of receiving your assessment notice, typically between May and July.

Q: What is the penalty for late property tax payments? A: Logan County charges 1.5% per month penalty on unpaid taxes after the due date, with additional interest accruing on delinquent amounts.

Q: Can I pay property taxes online? A: Yes, Logan County accepts online payments for real estate taxes with credit and debit cards, though processing fees of 2.35% + $1.50 apply for electronic payments.

Q: How do special taxing districts affect my tax bill? A: Your total tax rate includes levies from all applicable districts serving your property, including school districts, fire protection districts, library districts, and other special service areas, which vary by location within the county.

Q: What happens if I don't pay my property taxes? A: Unpaid taxes result in penalties, interest, and eventual tax sale proceedings where the county can sell your property to recover delinquent taxes.

Q: Where can I find my property's specific tax information? A: Visit the Logan County website or contact the County Clerk's office to look up specific property tax information and payment history for your parcel.

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