In accordance with the Property Tax Plat Act, 765 ILCS 205/1.02, in order to properly implement boundary changes for property tax collections and voter coding, a plat of the land included in the disconnection or annexation must be filed with the County Clerk. Each plat shall state a legal description or descriptions sufficient to identify the boundaries of the annexed or disconnected territory, by reference to government surveys or by metes and bounds, including the section, township, and range in which the territory is located.
The County Clerk requires that only one copy of such annexation/disconnection be filed.
Please note that if the annexation and/or disconnection’s passage date is after the levy passage date, then the boundary change will be processed for the following tax levy year. For example, the Village of ABC files an annexation which was passed by their board on 12/22/2010. Their levy was passed on 12/10/2010; therefore the boundary change would not take effect until the following levy year since it was passed after the levy.