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Can a district's allocation factor change?

​Yes. Local taxing districts can continue to collect unpaid personal property taxes owed for the base year (1976 for Cook County; 1977 for downstate counties) and increase their share of the distribution. On the other hand, an allocation factor can decrease due to tax refunds made for the base year. The allocation factor can be adjusted for each payment if there are significant shifts in collections for the base year for that district or other districts sharing the same portion of the fund.

You may access additional information by searching the entire Illinois Department of Revenue website.

If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.