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Updated 2025 Tax Year

Perry County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
1.8% to 2.5% of assessed value, varies by taxing district combinations
1st Due
Jun 1
2nd Due
Sep 1
Exemptions
5+ Available
Section 1

How Property Tax Works

Perry County, Illinois operates under the state's property tax system, which funds essential local services including schools, fire protection, libraries, townships, and county government operations. Property taxes are the primary revenue source for these local taxing bodies, with the Illinois Property Tax Extension Limitation Law (PTELL) governing how tax levies can increase annually.

Property tax rates in Perry County vary significantly by location within the county due to different combinations of special taxing districts. Each property may be subject to taxes from multiple overlapping jurisdictions, including school districts, fire protection districts, library districts, townships, and municipalities. The effective tax rate typically ranges from approximately 1.8% to 2.5% of assessed value, depending on your specific taxing district combination. Illinois assesses property at 33.33% of fair market value for residential properties.

Section 2

What Makes Up Your Tax Bill

The 2025 tax rates for Perry County are still being finalized as local taxing bodies complete their annual levy process. Tax rates are determined annually and vary by specific taxing districts within the county.

ComponentEstimated Rate RangeDescription
County General0.200% - 0.400%County operations, services
School Districts1.200% - 1.800%Elementary and high school districts
Township0.100% - 0.300%Township road maintenance, services
Fire Protection0.150% - 0.400%Local fire districts (where applicable)
Library District0.050% - 0.150%Public library services (where applicable)
Municipality0.300% - 0.600%City/village services (incorporated areas)

Total Estimated Range: 1.8% - 2.5% of assessed value (levy year 2025). Actual rates determined by your property's specific taxing district combination and annual levy amounts approved by each taxing body.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Perry 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 Perry County are additional property tax bills issued when property ownership changes or new construction is completed during the tax year. These taxes cover the difference between what was originally assessed and billed versus the updated assessment reflecting current ownership or improvements.

Supplemental taxes are most commonly triggered by: property sales that result in reassessment to current market value, completion of new construction or major improvements, and subdivision of existing parcels. The supplemental tax is calculated by applying the current year's tax rate to the difference between the original assessed value and the new assessed value, prorated for the portion of the tax year remaining.

For example, if a property was originally assessed at $50,000 but reassessed to $100,000 after a sale in March, a supplemental bill would be issued for the additional $50,000 in assessed value (multiplied by the tax rate) covering April through the end of the tax year.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (33.33%): $100,000
  • Less: Homeowner Exemption (if applied): -$10,000
  • Net Taxable Value: $90,000
  • Annual Tax (at 2.2% rate): $1,980
  • Monthly Escrow: $165

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (33.33%): $200,000
  • Less: Homeowner Exemption (if applied): -$10,000
  • Net Taxable Value: $190,000
  • Annual Tax (at 2.2% rate): $4,180
  • Monthly Escrow: $348

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (33.33%): $333,300
  • Less: Homeowner Exemption (if applied): -$10,000
  • Net Taxable Value: $323,300
  • Annual Tax (at 2.2% rate): $7,113
  • Monthly Escrow: $593

Note: Homeowner exemption requires annual application and is not automatic. Tax rates vary by specific taxing districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Perry County require borrowers to maintain an escrow account for property tax payments. Your lender collects monthly deposits equal to 1/12th of your estimated annual property tax bill, plus a small cushion as allowed by federal law. The lender pays your property taxes directly to Perry County when they become due.

Property taxes in Perry County are typically due in two installments: June 1st and September 1st. However, if bills are mailed late, the first installment is due 30 days after the bill date, with the second installment generally due August 1st. Your lender will pay these installments from your escrow account on your behalf.

Lenders conduct annual escrow analyses to ensure adequate funds are collected. If your property taxes increase, your monthly escrow payment may be adjusted accordingly. You'll receive an annual escrow statement showing all deposits and disbursements, along with any shortage or surplus that affects your monthly payment going forward.

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 property taxes due in Perry County for the current tax year? A: Property taxes are due in two installments - June 1st and September 1st. If bills are mailed late, the first installment is due 30 days after the bill date, and the second installment is generally due August 1st.

Q: What is the homeowner exemption and how do I apply? A: The homeowner exemption reduces your property's equalized assessed value by up to $10,000 for properties owned and occupied as your principal residence. This exemption requires annual application and is not automatic - you must file with the Perry County Assessor's office.

Q: Is there a senior citizen tax credit available? A: Yes, Perry County offers an annual exemption for property owners who are 65 years or older, own and occupy the property as their principal residence, and are responsible for property tax payments. This requires application and is not automatic.

Q: How often are properties reassessed in Perry County? A: Illinois law requires properties to be reassessed at least every four years, though Perry County may conduct assessments more frequently. Assessment notices are typically mailed in spring, with appeal deadlines usually in late June.

Q: What is the deadline to appeal my property assessment? A: The appeal deadline is typically June 28th. No complaint forms are accepted after this date. Evidence can include comparable properties and written statements.

Q: What are the penalties for late property tax payments? A: Illinois law imposes penalties and interest on late property tax payments. Contact the Perry County Collector's office for specific penalty rates and payment options if you've missed a due date.

Q: Can I pay my property taxes online? A: Contact the Perry County Collector's office directly for current online payment options and accepted payment methods, as these services may vary.

Q: Why did my tax rate change from last year? A: Tax rates change annually based on the levies approved by each taxing body (school districts, county, townships, etc.) divided by the total assessed value in each district. Rate changes reflect local budget needs and assessment changes.

Q: Do I need to reapply for exemptions each year? A: Most exemptions and credits require annual application or renewal. Contact the Perry County Assessor's office to confirm application requirements for any exemptions you currently receive or wish to apply for.

Q: What special taxing districts might affect my property? A: Depending on your location, you may be subject to taxes from school districts, fire protection districts, library districts, park districts, township levies, and municipal taxes. Your tax bill will show all applicable taxing bodies.

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