Local property taxes are levied by local boards and must be reduced by those
same local boards if true property tax relief is to come about.
Each of 54 Counties has the statutory responsibility to prepare, collect,
and distribute the tax dollars for the respective taxing political
subdivisions within their county. During December of each year, property
owners receive their property tax statements from their county auditor,
detailing the separate property tax levy for of each of the governing bodies
of taxing political subdivisions within a county, including City, County,
School District, Park District, and others ("others" are usually very small
amounts for services such as Fire, Ambulance, Airport, Water Management,
County Park, County Library, Recreation, Soil Conservation, Weed and Vector
Control that are controlled by a separate local board relating to each).
This discussion will consider only the top four local taxing authorities,
City, County, School District, and Park District.