Extension of Tax Due Dates for Deployed

Andrew Lopinot 

St. Clair County Treasurer

Application by

Illinois National Guard / U.S. Armed Forces Reserves or Active Duty
For Property Tax Due Date Extension

(Maximum 180 days after return)

Illinois Public Act 94-312, (35 ILCS 200/21-15) effective July 25, 2005, states “If an Illinois resident who is a member of the Illinois National Guard or a reserve component of the armed forces of the United States and who has an ownership interest in property taxed under this Act is called to active duty for deployment outside the continental United States and is on active duty on the due date of any installment of taxes due under this Act, he or she shall not be deemed delinquent in the payment of the installment and no interest shall accrue or be charged as a penalty on the installment until 180 days after that member returns from active duty. To be deemed not delinquent in the payment of an installment of taxes and any interest on that installment, the reservist or guardsperson must make a reasonable effort to notify the county clerk and the county collector of his or her activation to active duty and must notify the county clerk and the county collector within 180 days after his or her deactivation and provide verification of the date of his or her deactivation. An installment of property taxes on the property of any reservist or guardsperson who fails to provide timely notice and verification of deactivation to the county clerk is subject to interest and penalties as delinquent taxes under this Code from the date of deactivation.”

To apply for the Extension of Property Tax Due Date follow the instructions on the next page  and submit to

Andrew Lopinot
10 Public Square
Belleville IL 62220

E-mail:  treasurer@co.st-clair.il.us

Tax Extension Form