Local Government (LTAD) Newsletter - July 2026

The Local Tax Allocation Division (LTAD) held its annual workshop for local governments on June 9, 2026. This workshop focused on the various tax types administered by the Illinois Department of Revenue (IDOR), the role of local government officials in the allocation process, and resources available on IDOR’s website. A recording of the workshop is available on our Training Materials for Local Government Officials webpage.

The Personal Property Replacement Tax (PPRT) estimate for FY2027 will be posted in August on our Estimate for Replacement Taxes webpage. Once it’s available, LTAD will notify you through MyLocalTax (MLT) and IDOR News & Updates, our email/SMS text subscription service.

LTAD generates and mails the IDOR-50-L-1M, Tax Location Verification, monthly to notify you of new business openings, changes to existing registration of businesses, and discontinuation of businesses within your taxing jurisdiction.

Here are some tips to ensure proper verification and reporting of discrepancies:

1. Your monthly TLV letter reflects the previous month’s registration activities. When responding through MLT, select the previous month from the “Months Available” dropdown. For example, a letter dated June 15, 2026, reflects May activity, so choose May when responding.
2. The TLV process primarily focuses on address verification in your jurisdiction. If an address is listed outside your jurisdiction, please provide the correct local government if you have that information.
3. All businesses on your TLV letter are registered with IDOR. You might not recognize some if they haven’t started operating, and some may never begin operations.
4. You do not need to report local business license status to LTAD; it’s for your local licensing purposes only.
5. Regardless of whether a business is online or home-based, it generates tax revenue for your jurisdiction. Confirm that the address is within your taxing jurisdiction.
6. If a business provided LTAD with an address different from its business address, (e.g. mailing address), notify LTAD as it may affect the tax rate at the address in certain districts (e.g. MED and business districts).
7. Changing locations should not be on your TLV letter. Accordingly, new addresses from out-of-State sales to Illinois purchasers (formerly known as Leveling the Playing Field) found on your taxpayer listing should not appear in your letter. If a business is incorrectly registered as a permanent location instead of changing location, it would appear on your letter. The address provided would likely be the address to which the purchase was shipped.
8. MLT has two functions for use in completing the TLV process each month.
   1. “Respond to Tax Location Verification” is for use in responding to items listed on your letter’s “Verified by LTAD” pages.
   2. “Verify Tax Locations” is for use in responding to items listed on your letter’s “New/Reinstated or discontinued” pages.
9. The LTAD staff utilizes geographic information system (GIS) mapping and/or property tax bills to verify jurisdictions. In MLT, you simply need to agree or disagree with our determination. Any disagreements will be noted under “Verify Tax Locations,” allowing you to provide additional information about the discrepancy.
10. Few items should appear in the “New/Reinstated” section of “Verify Tax Locations” as LTAD staff reviews all new locations monthly. However, any “Verified by LTAD” sites you disagree with will show up under “Verify Tax Locations.”
11. Being listed as “Discontinued” doesn’t mean a business has closed; they may have updated their registration. Research before stating they are still operating, as some may also appear in other sections.
    1. Sometimes these sites are included in the same TLV letter under “New/Reinstated” or “Verified by LTAD.” They may have also appeared in one of these sections on a previous TLV letter.
    2. If a business isn’t listed in any sections on current or previous letters, you can order a taxpayer listing to confirm if they are still active. If they are missing and you believe they are still operating, contact LTAD.