In Cook County, the due date for First Installment real-estate taxes is always the first business day in March. The First Installment bill is 55% of the prior year's total tax (or 55% of the adjusted tax if an assessment certificate of error is certified by the previous Nov. 30th).

The 2008 First Installment was due Tuesday, March 3, 2009.

The Second Installment due date varies. This is because the Second Installment bill relies on the delivery of various sets of data by other state and county agencies. Unlike the First Installment bill, the Second Installment bill reflects the new assessed values, assessment appeals, exemptions, the state equalization factor, and taxing-district tax rates. All of these data are prepared by other state and county agencies.

As such, the Treasurer's Office projects the Second Installment printing, mailing and due date as soon as the process reaches the final stage - the calculation of the tax rates. This schedule is announced on the Office's Web site, through the news media and through e-mails and other correspondence.

The 2008 Second Installment taxes are due Tuesday, December 1, 2009.

NOTE ON PREPAYMENTS: Taxpayers who want to pre-pay the First Installment tax bill for the following tax year must send a written request for a "prepayment" tax bill to the Treasurer's Office in December. Taxpayers should never combine the Second Installment from one tax year with payment of the First Installment for the following year. A separate payment must be submitted after obtaining the appropriate "prepayment" bill.

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