Are personal property replacement tax payments made directly to the unit of government?

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Yes. State warrants are made payable to the treasurer or fiscal officer of each local taxing district. If your taxing district receives payments from another district (for example, you are a library district that receives PPRT from a municipality), this is based on the tax levy from 1976 (Cook County districts) or 1977 (all other districts) and IDOR is not involved in these payments. For more information, see Personal Property Replacement Tax - Local Governments or PTAX-1002-23, Local Governments' Guide to Tax Allocations, Calculation of Proportionate Share of Personal Property Replacement Taxes

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