Illinois has the highest residential property tax rate in the nation and more
local governments than any other state — with estimates ranging from 6,042 to 8,923
taxing bodies depending on which agency is counting.
Why the District Count Varies by Source
No two agencies agree on how many local governments Illinois has. According to a 2021 Civic Federation
inventory, Illinois had 8,923 local government units — and the true count has likely
grown since. Here is how the major agencies count:
- Civic Federation (2019): 8,923 units — includes all general and special purpose governments
- Illinois State Comptroller: 8,529 units — based on annual financial reporting
- U.S. Census Bureau: 6,918 units — excludes some dependent and sub-units
- Illinois Dept. of Revenue (IDOR): 6,042 units — only bodies that actually levy property taxes
- This map (IDOR Table 28, 2024): 7,454 district-county rows / ~6,044 unique taxing bodies
The gap exists because Road & Bridge Districts (~1,391), Drainage Districts (~970), and
Multi-Township Assessment Districts (~284) do not file standalone levy records with IDOR.
Data Sources
- IDOR Table 28 (2024) — All district-level EAV, total tax levy, and effective rate data for all 102 counties.
- ISBE Finance Data (2024) — Used as a name lookup for school districts only.
- COGFA FEIN File — Federal Employer Identification Numbers for local government units.
- ACS 2023 5-Year Estimates, Table B25003 — Owner-occupied and renter-occupied household counts by county. Used as the denominator for levy-per-household calculations.
- 2020 U.S. Census — County populations (retained as reference).
What Is a Taxing District?
Illinois allows thousands of local governments to levy property taxes independently —
counties, municipalities, townships, school districts, fire protection districts, park districts,
library districts, and dozens of special-purpose bodies. Every property owner pays into
multiple overlapping taxing bodies simultaneously.
Methodology
- Each row represents one taxing district in one county.
- Multi-county districts appear once per county using IDOR-reported levy for that county only — no double-counting.
- Levy ÷ Residential Owner HH = residential property class levy only (IDOR Table 28, col 14) ÷ owner-occupied households (ACS 2023). This isolates the portion of each district’s levy that falls on residential properties, giving a more accurate picture of the homeowner tax burden than dividing total levy by households would.
- Districts with no 2024 levy are flagged no_levy_recorded_2024.
- Road & Bridge Districts and Drainage Districts are excluded — funded through township levies.
Limitations
- Financial data reflects tax extensions (levies), not actual collections.
- Levy per household is a county-wide average — individual bills vary by property value, exemptions, and which districts overlap a parcel.
Produced by
Senator Chris Balkema District Staff, April 2025.