User:LeeA/ Sandbox/HTML4

Online Resources

 * 1862-1874 Images only.

Why Use Tax Records
Tax record content varies and may include the name and residence of the taxpayer, description of the real estate, name of original purchaser, description of personal property, number of males over 21, number of school children, slaves, and farm animals. Tax records usually are arranged by date and locality and are not normally indexed. Tax records can be used in place of missing land and census records to locate a person’s residence.

County Level
Many tax records are housed in the county seats of each county. They include assessors’ books, railroad tax books, collectors’ books, taxable land lists, delinquent taxes, and road tax books. Some original and microfilmed copies are in the Illinois Regional Archives Depositories (IRAD). See the IRAD wiki page for an explanation of IRAD and its holdings.

Tax records can be found on state, county and local levels. However, most records will be found in county resources. Links to county pages appear below. Learn more about searching for places the FamilySearch Catalog. Copies of records on FHL microfilm and microfiche can be ordered for viewing at Family History Centers. Also find Illinois Tax resources available at other libraries (WorldCat). Learn more about how to search WorldCat and the FamilySearch Catalog.

State Level
While tax lists are often used as substitutes for missing census records, in Illinois they do not represent every household. Those who did not own taxable land or property were not listed. No voting or poll taxes were imposed. Most Illinois land purchased from the federal government was not taxable for five years. Therefore, a person appearing on a tax list for the first time may have actually lived in the area for several years.

Tax Laws


The first tax records of Illinois were created in the late 1700s to early 1800s while Illinois was part of the Northwest Territory. These recorded an assessment for property tax on unimproved land. If payment became delinquent, the property was sold at public auction. However, most tax records created before statehood in 1818 have been lost.

After Illinois became a state, tax records of various kinds were kept in the counties, where records began about 1817. Examples of the kind of tax records you might find are: land taxes, poor taxes, school taxes, and county road taxes. A person was also taxed for having bank stock, slaves, and indentured Blacks or Mulattoes.

While tax lists are often used as substitutes for missing census records, in Illinois they do not represent every household. Those who did not own taxable land or property were not listed. No voting or poll taxes were imposed. Most Illinois land purchased from the federal government was not taxable for five years. Therefore, a person appearing on a tax list for the first time may have actually lived in the area for several years.