Slovakia: Grant Thornton Tax Newsletter December 2015Alex Baulf
Tax Newsletter including:
1. Summary of the most important changes in tax laws valid from 1 January 2016
1
2. Tax return as at 31.12.2015 – changes against the year 2014
3. Tax penalties from 1 January 2016
4. Changes in the Slovak VATAct from 1 January 2016
5. Whistleblowing
Scott Phinney - Property Tax AdministrationScott Phinney
Scott Phinney's upload of information about Property Tax Administration. For more about Scott Phinney, check out http://scottphinneyprimepropertytax.blogspot.com/
Slovakia: Grant Thornton Tax Newsletter December 2015Alex Baulf
Tax Newsletter including:
1. Summary of the most important changes in tax laws valid from 1 January 2016
1
2. Tax return as at 31.12.2015 – changes against the year 2014
3. Tax penalties from 1 January 2016
4. Changes in the Slovak VATAct from 1 January 2016
5. Whistleblowing
Scott Phinney - Property Tax AdministrationScott Phinney
Scott Phinney's upload of information about Property Tax Administration. For more about Scott Phinney, check out http://scottphinneyprimepropertytax.blogspot.com/
Smith Haughey Rice & Roegge presents the latest in property taxes for 2014. Smithhaughey
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Ronald Rakow, Boston’s Commissioner of Assessing, argues that a heavy dependence on property tax revenues makes it essential for the city to be creative in both growing and preserving its property tax base.
The Importance of State and Local Tax NexusSkoda Minotti
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In Texas, property owners pay property taxes based on the market value of their property. This is sometimes referred to as “ad valorem” taxation, meaning "according to value".
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RW Ventures' recent analysis of the impact of foreclosures on neighborhood property values has begun to garner attention from civic sector stakeholders. Bob Weissbourd and Michael He have presented the findings of the firm's work for the Cook County Assessor's office in addresses to both the National League of Cities' Community and Economic Development Committee and the City of Milwaukee's Community Economic Development Committee.
Waller county appraisal district valuation processcutmytaxes
The goals and objectives of this presentation are to provide Property
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Lecture slides for an undergraduate course on Basic Macroeconomics that I taught in the Fall of 2007.
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what is the future of Pi Network currency.DOT TECH
The future of the Pi cryptocurrency is uncertain, and its success will depend on several factors. Pi is a relatively new cryptocurrency that aims to be user-friendly and accessible to a wide audience. Here are a few key considerations for its future:
Message: @Pi_vendor_247 on telegram if u want to sell PI COINS.
1. Mainnet Launch: As of my last knowledge update in January 2022, Pi was still in the testnet phase. Its success will depend on a successful transition to a mainnet, where actual transactions can take place.
2. User Adoption: Pi's success will be closely tied to user adoption. The more users who join the network and actively participate, the stronger the ecosystem can become.
3. Utility and Use Cases: For a cryptocurrency to thrive, it must offer utility and practical use cases. The Pi team has talked about various applications, including peer-to-peer transactions, smart contracts, and more. The development and implementation of these features will be essential.
4. Regulatory Environment: The regulatory environment for cryptocurrencies is evolving globally. How Pi navigates and complies with regulations in various jurisdictions will significantly impact its future.
5. Technology Development: The Pi network must continue to develop and improve its technology, security, and scalability to compete with established cryptocurrencies.
6. Community Engagement: The Pi community plays a critical role in its future. Engaged users can help build trust and grow the network.
7. Monetization and Sustainability: The Pi team's monetization strategy, such as fees, partnerships, or other revenue sources, will affect its long-term sustainability.
It's essential to approach Pi or any new cryptocurrency with caution and conduct due diligence. Cryptocurrency investments involve risks, and potential rewards can be uncertain. The success and future of Pi will depend on the collective efforts of its team, community, and the broader cryptocurrency market dynamics. It's advisable to stay updated on Pi's development and follow any updates from the official Pi Network website or announcements from the team.
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what is the future of Pi Network currency.DOT TECH
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Message: @Pi_vendor_247 on telegram if u want to sell PI COINS.
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3. Utility and Use Cases: For a cryptocurrency to thrive, it must offer utility and practical use cases. The Pi team has talked about various applications, including peer-to-peer transactions, smart contracts, and more. The development and implementation of these features will be essential.
4. Regulatory Environment: The regulatory environment for cryptocurrencies is evolving globally. How Pi navigates and complies with regulations in various jurisdictions will significantly impact its future.
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If you are looking for a pi coin investor. Then look no further because I have the right one he is a pi vendor (he buy and resell to whales in China). I met him on a crypto conference and ever since I and my friends have sold more than 10k pi coins to him And he bought all and still want more. I will drop his telegram handle below just send him a message.
@Pi_vendor_247
Yes. Selling pi coins in Indonesia is the same as selling pi coins in any other country. Because there is only one way selling pi coins is possible. And this is through pi vendors or merchants
Who is a pi vendor.
A pi vendor is someone who buys and sell pi coins to investors looking forward to hold pi till mainnet launch.
I will leave the whatsapp contact of my personal pi vendor here, highly recommendable
@Pi_vendor_247
US Economic Outlook - Being Decided - M Capital Group August 2021.pdfpchutichetpong
The U.S. economy is continuing its impressive recovery from the COVID-19 pandemic and not slowing down despite re-occurring bumps. The U.S. savings rate reached its highest ever recorded level at 34% in April 2020 and Americans seem ready to spend. The sectors that had been hurt the most by the pandemic specifically reduced consumer spending, like retail, leisure, hospitality, and travel, are now experiencing massive growth in revenue and job openings.
Could this growth lead to a “Roaring Twenties”? As quickly as the U.S. economy contracted, experiencing a 9.1% drop in economic output relative to the business cycle in Q2 2020, the largest in recorded history, it has rebounded beyond expectations. This surprising growth seems to be fueled by the U.S. government’s aggressive fiscal and monetary policies, and an increase in consumer spending as mobility restrictions are lifted. Unemployment rates between June 2020 and June 2021 decreased by 5.2%, while the demand for labor is increasing, coupled with increasing wages to incentivize Americans to rejoin the labor force. Schools and businesses are expected to fully reopen soon. In parallel, vaccination rates across the country and the world continue to rise, with full vaccination rates of 50% and 14.8% respectively.
However, it is not completely smooth sailing from here. According to M Capital Group, the main risks that threaten the continued growth of the U.S. economy are inflation, unsettled trade relations, and another wave of Covid-19 mutations that could shut down the world again. Have we learned from the past year of COVID-19 and adapted our economy accordingly?
“In order for the U.S. economy to continue growing, whether there is another wave or not, the U.S. needs to focus on diversifying supply chains, supporting business investment, and maintaining consumer spending,” says Grace Feeley, a research analyst at M Capital Group.
While the economic indicators are positive, the risks are coming closer to manifesting and threatening such growth. The new variants spreading throughout the world, Delta, Lambda, and Gamma, are vaccine-resistant and muddy the predictions made about the economy and health of the country. These variants bring back the feeling of uncertainty that has wreaked havoc not only on the stock market but the mindset of people around the world. MCG provides unique insight on how to mitigate these risks to possibly ensure a bright economic future.
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
how can I sell my mined pi coins profitabily.DOT TECH
Even tho. Pi is not launched yet on any exchange worldwide. You can easily sell your mined pi coins for cash or other cryptocurrencies, Through verified vendors/merchants
Who is a pi vendor?
A pi vendor is a person, that buys pi coins from miners and resell them to Investors interested in holding pi coins till mainnet launch in 2026…
I will leave the whatsapp contact of my personal pi vendor. Highly recommendable…………
@Pi_vendor_247
#pi network
#pi coins
#money
is it possible to sell pi network coin in 2024.DOT TECH
If you are in urgent need to do something which requires money. And you want to sell your pi network coins. I would advise you sell a portion of it Not all , so you can still cash out big when it's launched later. I will leave the telegram contact of my personal pi vendor.
@Pi_vendor_247
9th issue of our inhouse magazine Ingenious May 2024.pdfAnkur Shah
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The magazine comprises of writeups related to economy; finance & industry based on our research.
National Financial Reporting Authority (NFRA)enjoydebbarma13
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how can I transfer pi coins to someone in a different country.DOT TECH
The answer is yes.
You can easily transfer pi network coins to any user in any country. All the receiver needs is the kyc verified and mainnet approved wallet to recieve the coins.
How to sell pi coins?
If you are looking forward to sell. I will leave the telegram contact of my personal pi vendor:
@Pi_vendor_247
3. Illinois Property Tax – Ancient History
•
1818 – 1932: State Levied a Centralized Property Tax
(on Personal Property and Real Estate)
•
1933: Property Taxes Levied, Collected and Spent at the Local Level
•
1939: Revenue Act of 1939 Enacted
(Foundation of current Real Property Tax Code)
•
1970: Illinois Constitution Amended to Eliminate Tax on Personal Property
by 1979 (Non-Real Estate)
4. Recent History
(Tax Year Affected Referenced)
• 1972: General Assembly Enacts Senior Homestead Exemption
• 1978: General Assembly Enacts General (Residential) Homestead
• 1991: Property Tax Extension Limitation Law (PTELL) Enacted
• 1994: Senior Assessment Freeze Enacted (DuPage Initiative)
• 2007: Three New Homestead Exemptions Enacted
5. DuPage Property Tax System
By the Numbers
Variable
2011 pay 2012 Tax Year
Parcels of Real Estate:
334,889
Residential Homestead Exemptions Granted:
270,834
Senior Exemptions Granted:
49,664
Senior Assessment Freeze Exemptions Granted:
14,670
Total Assessed Value (Net Taxable After Exemptions):
Tax Districts/Units of Government Receiving Tax:
Tax Collected:
37,694,225,826
382
$2,493,604,956
6. What Determines My Property Tax Amount?
(1) Assessed Value
Subtract
if any
(2) Exemptions
Multiply
by
(3) Tax Levy (Rate)
Equals
Tax Bill
7. (1) Assessed Value
• Is an estimate of value of the property initially calculated by the local
township assessor.
• Is based upon statistical data from actual property sales and
property physical characteristics of record.
• The assessment is required to represent one-third of the property’s
fair market value as measured from the three prior years’ sales
activity.
• Independent from the local assessment offices, the Illinois
Department of Revenue annually compiles statistics comparing
actual sales and assessed values to monitor the accuracy of
assessed values.
9. Assessment Cycle
By January 1st (County Clerk): List of Taxable Property Prepared
By November 15th (Township Assessor): Property is Valued as of 01/01
(Supervisor of Assessments): Calculates Equalization Factor*, Mails Change of
Assessment Notice*, Publishes Assessment Changes
Note: Appeal Deadline is 30 Days After Assessment Publication
(Illinois Department of Revenue): Calculates Tentative State Equalization Factor
(Board of Review): Holds Assessment Hearings, Calculates Board Equalization Factor*
(Illinois Department of Revenue): Calculates Final State Equalization Factor
Assessed Values Certified to County Clerk in March of Following Year
* If Required
10. Quality Control – Oversight
• Illinois Law recognizes the need for an objective
method to measure the accuracy and quality of
locally produced assessed values.
• To that end, the Illinois Department of Revenue
is charged with the responsibility to monitor the
performance of local assessment officials on an
annual basis.
13. Annual Sale to Assessment Ratio Study
•
As required by State Law, the ratio studies are complied independently by the Illinois
Department of Revenue on an annual basis.
•
The studies are a statistical comparison of actual sales prices and their
corresponding assessed values.
•
All property sales are analyzed.
•
Only sales occurring under normal circumstances are included in the study:
–
–
–
•
Arms-length transactions
Neither party under duress
Reasonable exposure to the market
Reports are used by the State to:
–
–
–
–
Verify compliance to statutory level of assessment
Calculate equalization factors if assessed values are not at statutory level of assessment
Test accuracy of locally produced assessed values
Measure quality (uniformity) of assessed values
14. Definition: 33 1/3% (Level of Assessment)
(35 ILCS 200/1-55)
Sec. 1-55. 33 1/3%. One-third of the fair cash
value of property, as determined by the
Department's sales ratio studies for the 3 most
recent years preceding the assessment year,
adjusted to take into account any changes in
assessment levels implemented since the data
for the studies were collected.
(Source: P.A. 86-1481; 87-877; 88-455.)
15. Implications of 3-Year Averaging:
Appreciating Real Estate Market
• Action: The assessments are calculated from
sales occurring when prices were typically lower.
• Result: Assessed values lag behind current
market values.
16. Example: Final 2006
Actual Sale to Assessment Ratio Study Results as Certified by the Illinois Department of Revenue
Adj. 2003 Median
Adj. 2004
Adj. 2005
3-Year Ave.
Addison
34.79%
34.60%
30.66%
33.35%
Bloomingdale
34.62%
34.13%
31.24%
33.33%
Downers Grove
35.11%
34.09%
30.41%
33.20%
Lisle
34.78%
33.88%
31.11%
33.26%
Milton
35.17%
33.46%
31.10%
33.24%
Naperville
34.74%
33.85%
31.41%
33.33%
Wayne
34.36%
33.85%
31.56%
33.26%
Winfield
35.17%
33.93%
31.32%
33.47%
York
34.95%
34.48%
30.18%
33.20%
Township
Source: Illinois Department of Revenue, GREEN = Single-Year Below 33.33%, RED = Single-Year Above 33.33%.
17. Implications of 3-Year Averaging:
Depreciating Real Estate Market
• Action: The assessments are calculated from sales
occurring when prices were typically higher.
• Result: Assessed values are above current market
values.
20. Comparison of Current Value and 3-Year Average
Single Year v. 3-Year Average
Standard & Poor's Case Shiller Chicago Home Price Index
180
160
140
Current
120
3-Year
100
80
60
Year
21. Comparison of Current Value and 3-Year Average
2006 vs. 2010
Single Year v. 3-Year Average: 2006 - 2011
2006 Assessment Year
Standard & Poor's Case Shiller Chicago Home Price Index
175
Median 2006 Sale to
2006 Assessment Ratio
165
was 28.43%
155
Current
145
3-Year
2010 Assessment Year
135
Median 2010 Sale to
125
2010 Assessment Ratio is
115
2006
2007
2008
2009
2010
2011
38.10%
Year
Source: Illinois Department of Revenue
22. What About This Year?
(Prior to any Changes for 2012)
Adj. 2009
Adj. 2010
Adj. 2011
3-Year
Level
Adjustment
Required
Addison
33.97%
36.04%
41.23%
37.08%
-10.11%
Bloomingdale
33.85%
36.08%
41.58%
37.17%
-10.33%
Downers Grove
34.19%
35.32%
38.38%
35.96%
-7.31%
Lisle
33.92%
34.91%
37.48%
35.44%
-5.95%
Milton
33.50%
35.17%
38.12%
35.60%
-6.38%
Naperville
33.75%
35.25%
37.87%
35.62%
-6.43%
Wayne
33.67%
35.10%
39.41%
36.06%
-7.57%
Winfield
33.68%
36.05%
40.77%
36.83%
-9.50%
York
33.47%
35.11%
39.98%
36.19%
-7.90%
23. Global Assessment Changes ≠ Bill Changes
• Action: All assessed values within your
township are reduced by 10%.
• Result: Assuming all other variables do
not change, property tax bill amounts
remain constant.
24. Individual Assessment Change = Bill Change
• Action: My assessed value is increased
by 10% while all of my neighbors
assessments remained the same.
• Result: My proportionate share of the
total tax burden (my bill) will increase
when compared to my neighbors.
25. How Do I Appeal My Assessment?
Informal Appeal: Contact your township assessor
• Timeframe: The sooner, the better
• Process: Provide documentation of concern
– Fair Cash Value: Sales data of subject property and/or comparable properties,
appraisal
– Equity of Assessed Value: Analysis of subject property’s assessment and
comparable properties
• Note: The township assessor is empowered to alter the
assessment on your behalf without you filing a formal appeal.
26. How Do I Appeal My Assessment? - Continued
1st Formal Step: County Board of Review
• Timeframe: As soon as the assessment is officially set by township
assessor. (townships by statute must complete their re-evaluation
on or before 11/15/2013)
• Process: File a timely assessment appeal form including
appropriate value and/or assessment documentation .
• Please see Board of Review Rules of procedural information.
(available on www.DuPageCo.org/SOA)
27. Assessment Appeal Track
Township Assessor
(Informal – Not
Required)
County Board of
Review
(Formal:
Administrative)
Circuit or Appeal
Court
(Formal: Civil)
Illinois Property Tax
Appeal Board
(Formal:
Administrative)
Civil Court Appeal
(Formal: Civil)
Administrative
Review
(Formal:
Administrative)
28. Grounds for Successful Assessment Appeal
Overvaluation
Unequal Treatment (Equity)
Contention of Law
My Taxes are Too High!
29. Overvaluation Assessment Appeal
• The assessment implies a fair cash value above the
current market value.
“I recently purchased my home for $300,000, yet the
assessment translates to fair cash value of $500,000.”
• Appropriate Evidence: Sale price and terms of subject
property , comparable sales, appraisal, etc.
30. Unequal Treatment (Equity) Appeal
• Assessed Value is not reasonable in the context of the
value placed upon other similar properties.
“There are 10 nearly identical homes as mine within my
subdivision, my house is assessed $50K more that all of
the others.”
• Appropriate Evidence: Equity comparison. Using units of
comparison are helpful such as comparing the assessed
value per square foot of living area of the subject and
comparable homes.
31. Contention of Law
• Disagreement with the interpretation of a specific
portion of the Property Tax Code.
“I own a 50 acre farm and I was denied the
preferential agricultural assessment.”
• Appropriate Evidence: Cite relevant statue and
explain the applicability to the subject property.
32. (2) Exemptions
• Reduce the taxable assessed value for
recipients of the exemptions.
• Shift tax liability between taxpayers.
• Typically do not reduce the total amount of
tax collected.
34. What Homestead Exemptions are
Available?
Assessment
Deduction
Typical Tax
Shift
6,000
$379
Home Improvement:
25,000 (Max.)
$1,579
Returning Veterans’:
5,000
$316
70,000 (Max.)
$4,420
5,000 (Max)
$316
Disabled Persons’:
2,000
$126
Senior Homestead:
5,000
$252
28,149 (Ave.)
$1,778
Program Name
General (Residential):
Disabled Veterans’ (Adaptive Housing):
Disabled Veterans’ (Standard):
Senior Citizens Assessment Freeze:
Note: Homestead Exemptions shift a portion of the recipients property tax burden
onto other tax payers.
35. How Do I Apply?
Exemptions Typically Granted by Township Assessor Automatically
•
General (Residential): Assuming your township assessor believes your
home is owner occupied, a formal application may not be required.
•
Home Improvement: If your township assessor increases your assessed
value because of a physical change to your owner occupied single family
home, then the assessor will initiate the exemption on your behalf.
•
If you have a residential or improvement exemption question, please
contact your township assessor.
36. How Do I Apply? – Continued
Exemptions Requiring a Formal Application with the Supervisor of
Assessments Office:
•
Senior Homestead: 65 years-old
•
Senior Citizens Assessment Freeze: Household Income of $55,000 or Less
•
Disabled Veterans’ (Standard): Service Related Disability (+50%)
•
Returning Veterans’: For the year you returned home from active duty and the
following year
•
Disabled Persons’: Cannot Participate in any Substantial Gainful Activity
These exemptions are applicable to the applicant’s primary residence only, that is owned by the
applicant, and where the applicant is responsible for the payment of the real estate tax.
37. (3) Tax Rate
• Calculated by County Clerk
• Represents the sum of the legally allowed
revenue requests for the taxing bodies in
the subject property’s area spread against
the total taxable value
• There are 372 taxing bodies in DuPage
County for the 2010 pay 2011 Tax Year
39. Taxing Body Budget, Levy and Extension Cycle
(Process Starts in October for Many Districts – Ends in December)
Publishes Tentative Budget
Holds Public Budget Hearing
Passes Budget and Tax Levy
Truth-in-Taxation Publication
If Required, Holds Truth-in-Taxation Hearing
Certifies Levy to County Clerk for Tax Rate Calculation
Deadline: Last Tuesday in December
40. Basic Categories of Tax Districts
in DuPage County
•
Districts Restricted by the Property Tax Extension
Limitation Law (PTELL) a.k.a. Tax (Extension) Cap
•
Districts Not Governed by PTELL
41. Districts Restricted by Property Tax
Extension Limitation Law
• Typically Includes Schools, Non-Home Rule
Municipalities, Parks, Fire Protection, the County, and Townships
• Maximum Tax Rate Set by State Law
• Property Tax Increase Limited by Consumer Price Index
• Adjustments Allowed for New Property, Annexation and Other
Special Circumstances
• Tax Increase May Exceed PTELL Limitation or Maximum Statutory
Rate with Voter Approval
• 184 Districts are Restricted by PTELL in DuPage County
42. Districts Exempted from PTELL
• Typically Includes Home Rule Municipalities and Special Service
Area Districts
• Maximum Tax Rate Not Set By State Law
• Property Tax Increase Not Limited by PTELL
• 188 Districts were not Covered by PTELL for 2010 pay 2011 Bills in
DuPage County
43. PTELL Background
Tax (Extension) Cap
• Created to prevent taxing bodies from “balloon levying”
• Does not restrict individual tax bill changes
• Enacted 10/01/1991 for Collar Counties
• Expanded to Cook County on 02/12/1995
• May be adopted by referendum in other counties
Prior to PTELL: Average Annual Tax Bill Increase in DuPage County
was +13.6% (1985 to 1990 Tax Years)
After PTELL: Average Annual Tax Bill Increase in DuPage County has
been +4.9% (1991 to 2010 Tax Years)
44. Where Does My Money Go?
Chart Provided by County Clerk’s Office
46. Tax Rate Calculation Example 1 (2008)
County of DuPage, 2008 pay 2009 Levy
District Levy (Tax Revenue Request) :
Total (Net Taxable) Assessed Value:
$66,806,020
42,906,884,976
= Tax Rate: 0.001557
(or 0.1557 $ per 100)
Source: DuPage County Clerk
47. Tax Rate Calculation Example 2 (2009)
County of DuPage, 2009 pay 2010 Levy
District Levy (Tax Revenue Request) :
Total (Net Taxable) Assessed Value:
$66,634,870
42,879,581,802
= Tax Rate: 0.001554
(or 0.1554 $ per 100)
(-0.3% Decrease from Prior Year Levy)
Source: DuPage County Clerk
48. Tax Rate Calculation Example 3 (2010)
County of DuPage, 2010 pay 2011 Levy
District Levy (Tax Revenue Request) :
Total (Net Taxable) Assessed Value:
$66,942,567
40,351,156,012
= Tax Rate: 0.001659
(or 0.1659 $ per 100)
(+0.5% Increase from Prior Year Levy)
Source: DuPage County Clerk
49. Taxing Districts in DuPage
County: 1
Forest Preserve: 1
Water Commission: 1
Airport Authority: 1
Townships: 9
Township Special Police: 4
Township Mosquito: 1
Municipalities: 39
Parks: 40
Sanitary: 8
Fire Protection: 31
Mosquito: 5
Surface Water: 3
Library: 14
Street Lighting: 1
Special Service Areas: 162
Grade Schools: 30
High Schools: 8
Unit School Districts: 10
Junior Colleges: 3
Total: 372 Individual Taxing Districts in DuPage County
188 Are Exempted from Property Tax Extension Limitation Law
51. Important Resources – Continued
County Offices: Property Tax Related
County Clerk: (630) 407-5540 http://www.dupageco.org/countyclerk/
• Billing Address Change
• Download an Individualized Property Tax Distribution Report
• Taxing District Boundary/Levy/Tax Rate Information
Supervisor of Assessments: (630) 407-5858, http://www.dupageco.org/SOA
• Assessment Appeal Deadline Information, Forms
• Download Duplicate Change of Assessment Notices
• General Information About Equalization Factors
• Senior, Senior Freeze, Disabled Persons’ Homestead Exemptions
Treasurer: (630) 407-5900, http://www.dupageco.org/treasurer/
• Apply for the Senior Tax Deferral Program
• Check your Property Tax Payment Status
• Download a Duplicate Copy of Your Property Tax Bill
• Enroll in Monthly Property Tax Prepayment Plan
52. Important Resources – Continued
State Offices : Property Tax Related
Illinois General Assembly http://www.ilga.gov/
•
View Illinois Property Tax Code
•
Review Pending Legislation
•
Contact your Legislators
Illinois Department of Revenue, Local Government Services, Property Tax Division: (217) 782-3627
http://www.revenue.state.il.us/LocalGovernment/PropertyTax/
•
State-wide Property Tax Statistics Reports
•
General Property Tax Related Publications
Property Tax Appeal Board: (217) 782-6076, http://www.state.il.us/agency/ptab/
•
Provides a Venue to Appeal a Local Board of Review Decision
•
Appeal Forms and Procedure Information Available for Download on Website
•
Check Status of a Pending PTAB Hearing