TAX & LICENSE / STATE TAX SYSTEM

State Income Tax

Illinois imposes a flat 3 percent individual income tax rate with a filing deadline of April 15 for most calendar years. Certain exemptions and credits apply. Illinois taxpayers have the option to file electronically or mail in the traditional Form IL-1040. For further information or answers to specific questions about state income tax, contact:

Illinois Department of Revenue
General Information
217-782-3336
800-732-8866
www2.illinois.gov/rev

Sales Tax

Sales taxes in Illinois are combined rates that include a state tax of 6.25 percent on general merchandise and 1 percent on qualifying food, drugs, and medical appliances. Also, depending upon the sales location, the rates may include combinations of such taxes as mass transit, water, municipal home rule, county home rule, or county public safety. Consult your county and municipal offices for the exact rate in your community. For more information, contact:

Illinois Department of Revenue
217-782-3336
800-732-8866
www2.illinois.gov/rev

Property Tax

The largest single tax in Illinois is also the major source of tax revenue for local governments, creating more than 75 percent of the total tax revenue. The property tax is a local tax imposed by local governments and districts including school systems, cities, villages, and township. The state does not impose a property tax. Second year taxes are paid as a percentage of the property value from the previous year. For complete information on property taxes, contact:

Assessors by County

Cook County
312-443-7550
www.cookcountyassessor.com

DeKalb County
815-895-7120
www.dekalbcounty.org

DuPage County
630-407-5900
www.dupageco.org/treasurer

Kane County
630-208-3818
www.kanecountytreasurer.org

Kankakee County
815-937-2960
https://kankakeecountytreasurer.com

Lake County
847-377-2050
www.lakecountyil.gov/assessor

McHenry County
815-334-4290
www.mchenrycountyil.gov

Will County
815-740-4648
www.willcountysoa.com

Winnebago County Treasurer
815-319-4400
www.winnebagotreasurer.com

Estate Tax
In general, the Federal Taxable Estate plus adjusted gifts must exceed the exemption equivalent before any Illinois tax is due. The exemption equivalent is increasing each year to reach $3.5 million by 2009. For questions or more information, contact:

Office of the Attorney General
Estate Tax Section
Chicago 312-814-2491
Springfield 217-524-5095
www.illinoisattorneygeneral.gov/publications/estatetax.html