How is your Tax Bill Determined?

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Lake County Treasurer's Office

March 5, 2018

How is your Tax Bill Determined?

The Treasurer's Office will send property tax bills in late April to early May for the 2017 tax year to all Lake County taxpayers. In anticipation of tax bills being generated, we often get questions about how property tax bills are determined. 

Property Taxes Pie

It may help to think of it like a pie. Taxing bodies, including schools, villages, the county and many others determine how much they need to collect in taxes (or levy), and that determines the size of the pie. The property assessment process determines how the pie is divided to ensure property taxes are fairly distributed. 

Assessment Process

Based on levies set by each local taxing district and property values established by township assessors and the Chief County Assessor's Office, the County Clerk's Office calculates property tax rates and applies state statutory limits. 

State law allows taxing districts to adjust their tax rates so their revenues remain stable. Unless taxing bodies reduce spending, property tax bills generally will not decrease. If you look at your bill, every taxing body/governmental entity on that bill is required to hold public hearings on their proposed budgets. 

Check out our new online Tax Distribution website to see how property taxes are distributed (for any parcel), and contact those taxing bodies.

As you can see in the diagram below, the Treasurer's Office acts as a collection agent for the various taxing authorities within Lake County. 

Property Tax Process

*Taxing bodies determine the amount of taxes to collect or the "size of the pie." You have a say in this at public meetings.

Get other information about the property tax process, property tax relief, and more by visiting the Lake County Property Tax Information web page


Contact: Lake County Treasurer's Office
Email Address:
Phone Number: 847-377-2323