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Taxes & Fees
The sales tax rate for the City of DeKalb is 8.00%. The City receives 2.75%. Below is a breakdown of the 8.00% sales tax rate:
- 5.00% State of Illinois
- 1.00% City Share Municipal Tax
- 1.75% City Share Home Rule Tax
- 0.25% DeKalb County
In addition to the sales tax, there is a 2% restaurant, bar and package tax.
The City collects a 2% tax on the purchase of food items prepared for immediate consumption, alcoholic liquor served or prepared at either a restaurant or bar and alcoholic liquor at any package liquor stores. This is exclusive of any other tax charged for food items and alcoholic beverages.
Restaurant & Bar Application Form
Restaurant & Bar Tax Form
Restaurant & Bar Tax Form Instructions
A 7.5% tax is charged for the use of a hotel or motel room for each 24-hour period, portion of a daily or other room charge.
The City collects a tax on the purchase of motor fuel at a rate of $0.095 per gallon or fraction thereof.
Property taxes are collected by local units of government to provide revenue for purchases and operations to serve the community. The City is one of about 10 units of local government that comprise the typical resident’s overall property tax bill. As separate, independent units of government, the City has no control over the other components of a resident’s property tax bill.
The calculation of property taxes is a multi-step process that involves four distinct areas:
Assessment
The assessment determines the fair market value of the property. This determination is conducted by the township assessor.
From the assessment, the township assessor determines the equalized assessed value (EAV). The equalized assessed value should be approximately 33.33% of the total market value in a given area. In order to ensure that the equalized assessed value of all properties is equal to 33.33% of the market value, the Illinois Department of Revenue may apply an equalization factor to the EAV as determined by the assessor.
Levy
The levy is the official request from a unit of local government for the funds it determines it requires from the property tax.
Extension
The extension is a determination of the property tax rate. Once the County has received all levy requests, it determines the rate that must be applied in order for the unit of local government to receive its requested levy.
Collection
Once the rates have been applied, property tax bills are sent to each property owner. The taxes are remitted to the County Clerk or Treasurer and dispersed to the various units of local government who are listed on the property tax bill.