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Illinois Department of Revenue

Local Government

Local Government (LTAD) Newsletter - January 2025

January 2025

This newsletter is written to inform you of recent updates or news provided by the Local Tax Allocation Division.

For information:

Visit our website at:
tax.illinois.gov

Contact us at:
Local Tax Allocation Division 3-500
Illinois Department of Revenue
101 W. Jefferson Street
Springfield, IL 62702

Phone: 217 785-6518

Email: Rev.LocalTax@illinois.gov

Don’t Miss Out on Tax Dollars Due to Inaccurate Jurisdictional Boundaries!

On January 31, 2025, the Local Tax Allocation Division (LTAD) will make its local taxing jurisdiction boundaries available. Local governments must review these boundaries for accuracy. These boundaries will be sent to local governments via a MyLocalTax (MLT) message, and will be available under the Resources heading on the LTAD webpage.

The Leveling the Playing Field for Illinois Retail (LPF) Act (35 ILCS 185/5-30), requires that the Illinois Department of Revenue (IDOR) provide local taxing jurisdiction boundaries to local governments for them to verify. This process ensures accurate sales tax rates in IDOR’s database for addresses within a local government’s jurisdiction, helping to identify the correct rates and allocate funds properly to local governments.

Don’t forget, local governments can provide their boundary files to IDOR for overlay onto their maps to make corrections, or IDOR can provide shape files to help local governments identify any necessary boundary changes.

Local governments can report corrections or request/provide a boundary file by emailing REV.GIS.Tech@illinois.gov. It is important to report any changes by April 1, 2025. All reported changes will take effect on July 1, 2025. Please note that any updates not submitted by April 1, except for boundary changes made through local ordinances (e.g., annexations or disconnections) will not be made until July 1,2026.

Senior Citizens Real Estate Tax Deferral Program (SCD)

Communications sent in December:

  • On December 2, 2024, we emailed updated forms and instructions for the SCD program to each county. If you administer the SCD program for your county and have not yet seen this email, please contact LTAD.
  • On December 13, 2024, we mailed the PTAX-1035, Senior Citizens Real Estate Tax Deferral AnnualParticipant List, to all counties with participants.
  • On December 16, 2024, we mailed the PTAX-1135, Senior Citizens Real Estate Tax Deferral Program Statement, to each participant with a balance due.

REMINDER – Applications must be completed in their entirety. Applications that have information missing will be returned to the Collector’s Office for corrective action.

Annual Recertification of Reciprocal Agreements

If you have an active MLT account, you will receive a reminder message approximately 30 days before your recertification date. This date is based on the last time you updated or recertified your agreement. For most accounts, recertification occurs in January each year.

Recertification Reminders:

  • Timely Recertification: It is essential to recertify your agreement on time. If your MLT account certification lapses, all users with confidential MLT access will have their accounts locked until recertification is completed.  To recertify, send a letter on your local government’s letterhead using the LGT-36, Reciprocal Agreement on Exchange of Information Letter Template for Local Governments. This document does not require an original signature and can be submitted via email or MLT message.

    Note: The LGT-36 has been updated. Please use the current version found on the Forms and Agreements webpage.

  • Existing Agreements: If you have an existing agreement and are not adding any new individuals to your authorized list, you only need to submit the letter. Attachment A or Attachment B are not required in this case.
  • Adding New Authorized Individuals: If you are adding new authorized individuals, you must submit an Attachment B for each new person.
  • Submitting Documents: If you have a confidential MLT account, you can submit the necessary documents via MLT by using the “Submit Reciprocal Agreement” task in your allocation account.
  • No Existing Agreement: If you do not have an existing agreement or if no one has a confidential MLT account, then original signatures are required on both Attachments A and B. These documents must be mailed to our office at the address provided. Both Attachments can be found on the Forms and Agreements webpage.
  • New Accounts for New Employees: Newly elected officials or other new employees must register individually for a new account. Do not share existing logons. To register for a new MLT account, visit MyLocalTax and choose, “Don’t have a logon? Register here.”
  • Removing Former Employees : Local governments are required to notify LTAD of any employees authorized under the reciprocal agreement or with MLT access who are no longer with the local government. This notification is necessary for account closure and removal from the agreement.

Tax Rate Changes

Rate changes for multiple tax types took effect January 1, 2025. Bulletins have been sent to affected businesses and local governments. Copies of these bulletins can be found in the Informational Bulletins section on IDOR’s website.

Important Dates

Date Description
February 10, 2025 LTAD will present updates for local government officials at the Illinois Government Finance Officers Association Downstate Chapter Winter Conference in Bloomington.
March 20, 2025 Deadline to file ordinances for Simplified Municipal Telecommunication Tax rate changes effective July 1, 2024.
April 1, 2025 Deadline to file ordinances for tax rate changes that do not require voter approval (e.g., Business District, Cannabis, and Home Rule and Non-Home Rule sales taxes, and Motor Fuel taxes) effective July 1, 2025.
May 1, 2025 Deadline to file ordinances for tax rate changes that require voter approval (i.e., County Public Safety and County School Facility sales taxes) effective July 1, 2025.

IDOR News & Updates

Sign up for IDOR’s email and SMS text subscription service to receive the latest news and updates specific to municipalities, counties, and local taxing districts. You can sign up by visiting tax.illinois.gov. Our LTAD Newsletters will be sent exclusively through MLT messages and IDOR’s News & Updates.

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