Real Estate System
The Madison County Real Estate Tax Cycle is a 365 day
process requiring input from numerous offices.
Many of the tax cycle phases overlap.
There are 2 tax years
overlapping all of the time and 3 tax years
overlapping for about 1/3rd of each year.
Technology coordinates the continuous tax cycle with programming and processing
support and fulfilling reporting requests for
county offices to assist their
phase of the process
has a Computer Assisted Mass Appraisal (CAMA) system to maintain property
characteristics and calculate
assessments. This system is used by the Chief County Assessment Office and
Township Assessors to track assessments
and trends for valuing property.
GIS creates mapping information needed for the tax
cycle process and provides support to mapping
GIS and Real Estate
databases are linked to provide
Maps and Plats maintains Chief County Assessment Office tax maps and makes information available to the public and private sector.
Township Assessor Offices review and update property records for their townships via the CAMA system. They also have access to the
assessment inquiry system which allows them to review maximum information on a parcel with their tax payers.
Board of Review holds hearings to review tax payer concerns about assessments. The Board is also responsible for the review and
processing of Exempt Property, Senior Freeze Exemptions, Homestead Improvement Exemptions, 100% Disabled Veterans and
State Appeals. Thru the
equalization process the Board finalizes property assessments for the tax year.
County Clerk receives levy requests from the taxing districts and using the Board of Review's final Values and Exemptions calculates the
tax rates for all districts in the county. The Clerk is also responsible to State Assessed Railroad and Pollution Control parcels. With the
assistance of Community Development and the Board of Review they maintain the Enterprise Zones and associated abatements.
After the Clerks receive rate verification from the taxing districts the property taxes are calculated.
The extensions are turned over to the Treasurer's office. The Treasurer sends over 130,000 tax bills per year. The
tax year is 1 year behind
the current (or assessment year). I.e. the 2009 taxes are billed and paid during 2010.
As the Treasurer's Office collects the tax year’s taxes and distributes the collected tax dollars to the appropriate tax districts, the Chief County
Assessment Office is working on current or assessment year information.
Chief County Assessment Office is working on assessments for approximately 140,000 parcels for the assessment year. As soon as
CCAO has begun publication of assessment year values the Board of Review begins a new hearing cycle.
The Madison County Tax Sale is held at the end of the
tax year cycle after attempting to collect the delinquent taxes thru
publication of delinquency.
After the Tax Sale, the Treasurer processes the final
settlement of taxes to the districts
County Clerk's Office is responsible for the redemption process resulting from the sale of delinquent taxes. They track the redemption of
property, the processing of payments to tax buyers, and the statutory compliance of the tax buyers.
There is also a Mobile Home Tax
process maintained by the Treasurer and after the Tax Sale thru Redemption by the County Clerk
The County Board’s Real Estate Tax Cycle Committee oversees the complete process