The County Clerk is responsible for “extending” (calculating) property tax rates for all taxing districts in Lake County. Though the process is started annually, each cycle takes two years to complete, so the billing for any given tax year occurs in the year following.
if property taxes are not paid on time, they become delinquent and sold at a tax sale. Those sold taxes must be repaid (“redeemed”) in order for the current owner not to lose ownership of the property. The County Clerk’s office administers the redemption process.