The Property Tax System
Assessor's Office
Establishes assessed valuations of property for tax purposes. Reviews and determines eligibility for property tax exemptions. Makes determinations regarding property tax assessment appeals.
Board of Review
Three-member board to which taxpayers can appeal assessments made by the Assessor. Board has the power to revise, correct, or confirm any assessment in whole or in part.
Clerk's Office
Maintains property tax warrant books, judgment books and scavenger sale books. Administers redemptions of taxes that are sold or forfeited at tax sales. Issues tax bills for prior years' property taxes.
County Clerk - Recordings
Maintains records of real estate ownership and records of liens on real property (fomerly under the Recorder of Deeds).
Treasurer's Office
Prints and mails property tax bills. Collects property tax payments and distributes property tax revenues to units of local government. Administers the annual tax sale and the scavenger tax sale. Issues property tax refunds.