Property Tax Levies and Rate Calculations

The County Clerk is also responsible for calculating the property tax rates for all of the representative taxing districts (schools, villages, fire protection districts, etc.) that serve all of the property owners of Warren County. These rates, along with the taxable assessed value of each property, determine the amount of property taxes billed each year to property owners.

The tax rates are based upon the levies for each taxing district that are filed annually with the County Clerk's Office. The levies are legal documents that set forth the amount of monies needed by the taxing districts to effectively operate their budget. The rates that are calculated are determined by the total amount of money levied for by the taxing district and the total taxable assessed value of that district, as certified by the Warren County Supervisor of Assessments Office. This rate calculation process is governed by statutory guidelines that include limits and restrictions on the rates and the amount of revenue each agency may receive. Once the tax rates and the taxable assessed value of each property is determined, the County Treasurer's Office then prepares and mails property tax bills to each property owner.