Agencies
Services
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
PPRT Estimate
Details regarding the Fiscal Year 2026 estimate for Personal Property Replacement Taxes (PPRT) are now available. This includes a list of the approximately 6,500 local taxing districts that are entitled to receive an allocation for Fiscal Year 2026 (July 1, 2025, through June 30, 2026). For more information, please refer to the Fiscal Year 2026 Estimate for Replacement Taxes.
Grocery Tax
Due to the large number of grocery ordinances submitted to the Illinois Department of Revenue (IDOR), our Legal Division was unable to review all ordinances before the October 1 filing deadline. However, as long as your ordinance was postmarked or received through MyLocalTax (MLT) by October 1, you have met the submission requirement. If your ordinance requires corrections, you will be given additional time to make those changes.
To track the status of your grocery ordinance, visit the Local Government Grocery Tax Ordinance Information webpage. This page will also include any informational or rate change bulletins regarding the grocery tax as they are published.
For locations imposing a local grocery tax effective January 1, 2026, your first disbursement will be made in April. This will be a separate disbursement, made at the same time as your other sales tax allocations, and in the same method, such as paper check or direct deposit. When ordering remittance reports through MLT, you will receive a separate report for Municipal Grocery Tax (MGT) or County Grocery Tax (CGT). These amounts will be added to the Municipal Tax (MT) or County Tax (CT) portions of our web reports for confidentiality reasons.
Ordinance Submissions
This information applies to all ordinances submitted to the Local Tax Allocation Division (LTAD), not just grocery ordinances. There are two options for submitting certified ordinances to LTAD.
1. By Mail
LOCAL TAX ALLOCATION DIVISION 3-500
ILLINOIS DEPARTMENT OF REVENUE
101 W. JEFFERSON STREET
SPRINGFIELD, IL 62702
2. Through MyLocalTax
Submit the ordinance through MLT using an account with authorized access. Select “View More Account Options” in your allocation account, then choose “Submit Certified Copy of Ordinance or Resolution.” This requires an account with confidential access, which must have a current information exchange agreement with IDOR. LTAD cannot accept ordinances sent via email or MLT message attachments.
Some tax types require additional documentation, which must also be submitted using the two options listed above. For all ordinances, however, the statutes require that a certified copy of the ordinance must be filed with IDOR for the Department to administer it. To meet this requirement the ordinance must:
- Contain a Clerk’s Certification Page, certifying it as a true and correct copy
- Include a stamped or raised seal on that certification page
IDOR will use the postmark date or MLT submission date to determine if the ordinance submission was timely. IDOR’s Legal Division will review each ordinance and will mail a letter either accepting the ordinance or requesting changes. If changes are required, you will be given a new deadline to submit the corrected ordinance. Once LTAD has sent the ordinance to the Legal Division for review, we cannot provide information regarding the review process or the status of your ordinance.
Your local government is not required to contact affected retailers. IDOR will send a rate change bulletin to all impacted parties. These will be sent via MyTax Illinois to those with electronic accounts, or via surface mail to those without electronic accounts. We will also send all rate change bulletins through MLT, so you have a copy. The bulletins can also be found on IDOR’s website.
Allocation Remittance Report Explanation
There is an issue with how auto dealers are reported on allocation remittance reports. These business types have been split into multiple rows on the reports, so please ensure you search by the Account ID, address, and name on the report. This has been an ongoing issue, and we hope to have it resolved in the near future.
Rebate Sharing Agreement Reporting
Illinois law mandates that all municipalities and counties electronically submit rebate sharing agreements to IDOR. Through MyLocalTax, local governments must provide detailed information about new or existing agreements to share or rebate any portion of retailers’ occupation taxes generated by retail sales of tangible personal property. The reported information must also be accessible to the public. For more information, see the Rebate Sharing Agreement FAQ’s.
Important Dates
| Date | Description |
|---|---|
| October 6, 2025 | LTAD will speak at the Municipal Clerk’s Institute in Bloomington, focusing on tax location verification and ordinance submissions. |
| October 22, 2025 | LTAD will host a virtual roundtable for county treasurers and other interested parties regarding the Senior Citizens Property Tax Deferral Program. |
| November 18, 2025 | LTAD will present at the Fall IACO Conference, providing a recap and update from the roundtable, as well as any additional pertinent information for counties. |
IDOR News & Updates
Sign up for IDOR’s email/SMS text subscription service to receive the latest news and updates specific to municipalities, counties, and local taxing districts. Since the last newsletter, LTAD has used this service to send information on the FY2026 PPRT estimates and more. Sign up by visiting tax.illinois.gov.
LGT-37 Printed by authority of the State of Illinois - Electronic only, One copy