Information 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.

Madison County 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 offices.  The GIS and Real Estate
     databases are linked to provide visual reference.

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 certified mail
     notices and 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