Illinois Property Tax Credit

              Illinois Department of Revenue
Brian Hamer, Director
Publication 108 January 2009
Illinois Property Tax Credit
About this publication
Publication 108, Illinois Property Tax Credit, will help you fi gure your property tax credit
on your Illinois Individual Income Tax Return. The objectives of Publication 108 are to
identify
what you may and may not include when you fi gure a property tax credit.
when you are eligible to take a property tax credit.
what you may include when you fi gure a property tax credit if you are buying,
building, or selling a house.
Get forms and other information faster and easier at tax.illinois.gov
Taxpayer Bill of Rights
You have the right to call the Department of Revenue for help in resolving tax problems.
You have the right to privacy and confi dentiality under most tax laws.
You have the right to respond, within specifi ed time periods, to department notices by asking questions, paying
the amount due, or providing proof to refute the department’s fi ndings.
You have the right to appeal department decisions, in many instances, within specifi ed time periods, by asking
for department review or by taking the issue to court.
If you have overpaid your taxes, you have the right, within specifi ed time periods, to a credit (or, in some cases,
a refund) of that overpayment.
For more information about these rights and other department procedures, you may write us at the following
address:
Problems Resolution Offi ce
Illinois Department of Revenue
PO Box 19014
Springfi eld, IL 62794-9014
The information in this publication
is current as of the date of the
publication. Please visit our web site at
tax.illinois.gov to verify you have the
most current revision.
This publication is written in the plain
English style so the tax information is
easier to understand. As a result, we
do not directly quote Illinois statutes
and the Illinois Administrative Code.
The contents of this publication are
informational only and do not take
the place of statutes, rules, and court
decisions. For many topics covered in
this publication, we have provided a
reference to the applicable section or
part of the Illinois Administrative Code
for further clarifi cation or more detail.
All of the sections and parts referenced
can be found in Title 86 of the Code.