Dupage County Property Assessor 2026: Search & Tax Records

DuPage County Illinois Property Assessment Guide

Search DuPage County Property Assessments, PIN Records and Tax Bills

DuPage County does not operate like a county with one assessor setting every parcel value. Nine township assessors calculate the initial assessments, while the DuPage County Supervisor of Assessments coordinates the township rolls, handles county-level equalization, administers major exemption programs, publishes assessment changes and serves as clerk of the Board of Review.

The county property lookup then brings assessment, exemptions, tax districts, sales and Treasurer data together around one Property Index Number. This guide shows how to search that record, identify your township assessor, decode equalized assessed value, check 2025 taxes payable in 2026, apply for exemptions, prepare an assessment appeal and find recorded deeds or liens.

Search by PIN, street address, billing name or map
Identify the township assessor responsible for value
Check exemptions, districts, taxes, liens and sales
Track September 1, 2026 tax and appeal deadlines
Supervisor of Assessments Aaron Croker, CAE, CIAO
Assessment phone 630-407-5858
Township assessors 9 local offices
Treasurer Gwen Henry, CPA
Last reviewed August 7, 2026
Time-sensitive August 2026 status

What DuPage County Property Owners Need to Know Right Now

The second installment is still ahead. For 2025 real-estate taxes payable in 2026, the first installment was due June 1, 2026 and the second installment is due September 1, 2026. If the first installment remains unpaid, use the live property record to review the current penalty and total due rather than paying the original coupon amount.
First installment unpaid Search the Taxes Due section now. A late amount can include statutory penalty in addition to the original installment.
Second installment September 1, 2026 is the published second-installment due date for 2025 taxes payable in 2026.
2026 assessment appeal Do not use the September tax deadline as the appeal deadline. DuPage assessment complaint windows are tied to the township assessment-roll publication.
Two different years: The bill paid in 2026 is generally for the 2025 assessment/tax year. A 2026 assessment affects the taxes ordinarily payable in 2027.
Appeal timing: There is not one universal DuPage County assessment-appeal deadline for every township. Watch the county assessment-status information and your township’s published assessment roll rather than waiting for the tax bill.
Start at the right level

Who Actually Handles DuPage County Property Assessment Records?

Township Assessor

  • Initial parcel assessment
  • Residential property characteristics
  • Neighborhood comparables
  • Many factual record corrections
  • General Homestead Exemption administration
  • Local assessment questions

Supervisor of Assessments

  • Coordinates nine township assessors
  • County equalization authority
  • Senior and special exemptions
  • Assessment change notices
  • Board of Review administration
  • County assessment statistics

Treasurer / Recorder

  • Treasurer collects property taxes
  • Treasurer shows unpaid balances
  • Recorder keeps deeds and mortgages
  • Recorder indexes liens and releases
  • Recorder provides document images
  • Neither office sets assessed value
DuPage structure in one sentence: Your township assessor normally establishes the initial assessment; the Supervisor of Assessments coordinates and equalizes the county assessment system; the Board of Review hears formal assessment complaints; the Treasurer collects the resulting taxes.
Different state structure: Illinois township assessment is very different from the Florida Property Appraiser model. For comparison, see this existing Volusia County Property Appraiser guide.

Choose the DuPage County Property Task You Need

Search a property Use the county Property Lookup by PIN, street address, billing name or map.
Understand assessed value Review township assessment, equalization, EAV, exemption credits and estimated market value.
Correct property facts Contact the township assessor about building, parcel, classification or factual assessment-record errors.
Apply for an exemption Determine whether the township assessor or Supervisor of Assessments administers the requested exemption.
Appeal assessment Track the township publication date and file with the DuPage County Board of Review during the applicable window.
Pay or research taxes Use the Taxes Due and tax-bill tools to verify installment amounts, payments, penalties or tax liens.

Jump to Your DuPage County Property Task

Six Fields to Match Before Using a DuPage County Property Record

PIN Match the full parcel number.
Address Confirm property location.
Township Find the correct assessor.
Class Residential, commercial or other.
Assessment year Match the correct cycle.
Tax status Review unpaid tax or lien flags.
Condominium warning: Unit number, common-interest percentage and PIN are especially important for condo searches. Two units can share the same building address but have different assessments, exemptions and tax accounts.
Nine local assessment districts

Find the Township Assessor Responsible for Your Property

DuPage County’s nine township assessors perform the initial assessed-valuation work. The township shown in the county parcel record tells you which local assessor to contact.

Addison Township Includes many parcels around Addison, Wood Dale, Itasca and surrounding areas.
Bloomingdale Township Includes Bloomingdale, Glendale Heights, portions of Carol Stream and nearby areas.
Downers Grove Township Includes Downers Grove and multiple surrounding communities.
Lisle Township Includes Lisle and portions of neighboring municipalities.
Milton Township Includes Wheaton, Glen Ellyn and surrounding parcels.
Naperville Township Covers a substantial portion of Naperville within DuPage County.
Wayne Township Covers DuPage parcels within Wayne Township, including portions of several municipalities.
Winfield Township Includes Winfield, portions of West Chicago and surrounding areas.
York Township Includes Elmhurst, Villa Park, Lombard, Oak Brook and surrounding areas.
Do not guess your township from the city name: Municipal and township boundaries do not always line up. Use the township field shown on the exact PIN record.
Open the Supervisor of Assessments From the official county page, use the Township Assessor Directory when you need the current township office, phone number or website.

How to Read a DuPage County Assessment Record

Market value The estimated fair cash value of the real property.
Most Illinois non-farm property is assessed at one-third of market value.
Assessed value The township assessor’s assessment before county/state equalization and exemptions.
Review changes and property facts.
Equalized assessed value The assessment after applicable equalization factors.
Often abbreviated EAV.
Taxable EAV EAV remaining after qualifying exemption reductions.
Tax rates are applied here.
Record field What it tells you What to check
Property class Residential, commercial or another classification. Correct use and property type.
Neighborhood Assessment neighborhood used for local analysis. Comparable properties within similar market area.
Assessed value Value placed on the property for assessment purposes. Year-to-year change and market support.
Equalized value Assessment after equalization. County/state factor shown for the year.
Exemption credits Homestead or other reductions applied to EAV. Each qualifying exemption appears.
Tax code Combination of taxing districts serving the property. Municipality, schools and special districts.
Illinois assessment rule: Most non-farm real property outside Cook County is assessed at 33⅓% of market value before equalization and exemptions. Farmland and certain preferentially assessed property follow different statutory methods.
Assessment is not the same as tax

How a DuPage County Assessment Becomes a Tax Bill

1. Market analysis Township assessor estimates fair cash value using sales, cost, income or other accepted appraisal methods.
2. Assessment Most ordinary Illinois real property is assessed at one-third of market value.
3. Equalization + exemptions Applicable factors and exemption reductions produce taxable EAV.
4. Tax rates Rates from the parcel’s overlapping taxing districts are applied to taxable EAV.
Why a successful assessment reduction may not equal the same percentage tax reduction: The final bill also depends on exemptions, tax rates, taxing-district levies, equalization and any later adjustments.
Why nearby homes can pay different rates

DuPage County Taxing Districts Explained

A DuPage property record can list many overlapping tax bodies. Depending on location, these can include DuPage County, the Forest Preserve District, a township, municipality, library district, park district, fire-protection district, sanitary district, mosquito-abatement district, school districts, community-college district, airport authority or special service area.

School boundaries matter Two homes close together can fall into different elementary, high-school or unit-school districts.
Municipal boundaries matter A parcel inside a municipality can have a different district mix from an unincorporated parcel.
Special districts matter Fire, sanitary, library, park and special-service districts can change the combined rate.
Do not compare tax bills using sale price alone: Compare taxable EAV, exemptions and the tax-district list for both parcels.
2025 taxes payable in 2026

How to Find and Print a DuPage County Property Tax Bill

Open Property Lookup. Search by PIN or address.
Open the correct parcel. Match the PIN, owner, location and township.
Find Property Tax Bill in the record actions. The county instructions direct users to the Property Tax Bill option in the right-side navigation.
Select the correct tax year. Remember that 2025 taxes are payable in 2026.
Allow the PDF to open. Disable a popup blocker temporarily when the bill PDF does not appear.
Save both installment coupons. Verify the PIN, first installment, second installment, due dates and total amount.
2026 bills mailed 2025 real-estate tax bills were issued for payment in 2026.
First installment First installment due June 1, 2026.
Current guide date Recheck any unpaid first installment for updated penalty.
Second installment Second installment due September 1, 2026.
Delinquency Unpaid amounts can accumulate penalty and eventually progress toward tax-sale procedures.
Electronic tax bill: The Treasurer offers electronic tax-bill registration. Ownership or email changes can stop delivery, and the taxpayer remains responsible for timely payment even when an emailed bill is not received or opened.
Register for Electronic Tax Bills Prepare your email address, contact information, property address and 10-digit parcel number.

How to Pay DuPage County Property Taxes Safely

Search the exact parcel first. Confirm PIN, tax year and installment before submitting money.
Open Taxes Due or the Treasurer payment route. Use the payment option from the official county property record or Treasurer page.
Review current penalty if late. Do not use the original installment amount when the due date has passed.
Choose bank-account payment or card. Compare the processor charge before authorizing.
Verify the total authorization. Match PIN, installment, tax year, payment amount and convenience fee.
Save the confirmation. Retain the date, amount and confirmation number.
Recheck posting. Return to the property record and verify the payment appears before assuming the tax is cleared.
Electronic bank payment $0

The county promotes bank-account ePay as a no-convenience-fee online method.

Credit card 2.10%

The service-provider convenience fee is not retained by DuPage County.

Late-payment rule: Illinois law generally adds a 1.5% monthly penalty to delinquent real-estate tax installments in counties such as DuPage. Use the Treasurer’s current total rather than calculating it manually.
September 1 reminder: As of August 7, 2026, the second installment is not yet delinquent. Verify payment before the September 1 deadline when your mortgage lender or escrow company is supposed to pay.
“I am calling about DuPage PIN __________. Please confirm whether the first installment is paid, the exact amount due for the second installment, any penalty currently posted and whether another payment or escrow transaction is pending.”
Formal assessment complaint

How the DuPage County Assessment Appeal Process Works

The Board of Review is the final local authority for formal assessment complaints. It can lower an assessment that is too high, raise an assessment after notice when it is too low, address uniformity and perform other statutory review functions. It does not directly rewrite the tax bill.

No single countywide appeal date: DuPage filing periods are tied to township assessment-roll publication. A discussion with your township assessor does not automatically extend the formal filing deadline.
Find your township. Use the township field on the exact property record.
Review the current assessment. Compare the property card, market value, assessment, prior years and recent sales.
Speak with the township assessor early. Factual errors can sometimes be explained or corrected without a formal complaint.
Do not let informal discussion consume the filing window. Track the formal Board of Review deadline independently.
Prepare the Board of Review complaint. Follow the current county rules, form requirements and evidence instructions.
File before the township deadline. Keep proof showing the complete complaint was filed on time.
Prepare for the Board review or hearing. Organize the evidence around overvaluation, lack of uniformity or factual error rather than general dissatisfaction with taxes.
Read the decision carefully. The county states that Board decisions can be appealed to the Illinois Property Tax Appeal Board within the applicable 30-day period.
Previous cycle context: DuPage County mailed the 2025-pay-2026 Board of Review decision notices on March 18, 2026. Those 2025 decisions had their own PTAB appeal period and are separate from a new 2026 assessment complaint.
Build evidence around the reason for appeal

Evidence Checklist for a DuPage County Assessment Complaint

Comparable assessments Find properties similar in neighborhood, style, size, age and condition that are assessed lower.
Recent sales Use arm’s-length sales near the relevant valuation period, with adjustments for material differences.
Professional appraisal A qualifying appraisal can support a market-value claim when appropriately timed and documented.
Property-condition evidence Use photographs, contractor estimates, engineering reports or records showing major defects.
Incorrect record facts Document wrong square footage, finished basement, bathroom count, property class or improvement information.
Purchase evidence A recent arm’s-length purchase can be relevant when supported by closing and sale documentation.
  • Property PIN and township
  • Current property record card
  • Current and prior assessed values
  • Comparable property PINs
  • Comparable sales information
  • Photographs showing condition
  • Repair estimates where relevant
  • Closing statement if recently purchased
  • Independent appraisal when available
  • Copy of every filed form
Uniformity argument: The Board of Review specifically evaluates whether comparable property is valued similarly. Do not choose comparables only because their taxes are lower—compare the assessment and physical property characteristics.
Reduce taxable equalized assessed value

DuPage County Homestead and Property-Tax Exemptions

General Homestead Maximum reduction of $8,000 in assessed value beginning with the 2023-payable-2024 period for qualifying owner-occupied principal residences.
Senior Homestead Up to an additional $8,000 EAV reduction for qualifying owners age 65 or older.
Senior Freeze Freezes qualifying EAV at a base-year amount when age, occupancy and household-income requirements are met.
Home Improvement Can exempt qualifying assessment increases attributable to eligible home improvements for a limited period.
Disabled Persons Illinois provides an EAV reduction for qualifying disabled homeowners.
Veterans with Disabilities Benefits vary by service-connected disability level and qualifying property.
Returning Veterans A temporary exemption can apply after qualifying active-duty service.
Adaptive Housing Separate relief can apply to qualifying specially adapted housing.
Senior Tax Deferral A state loan-style program can defer a qualifying portion of property tax rather than reducing assessment.
Preferential assessments Open space, model homes and certain other statutory property types have separate rules.
General Homestead is usually township-administered: DuPage County states that in most cases the Township Assessor automatically grants the residential General Homestead Exemption without requiring a formal application. Contact the township assessor when it is missing.
Senior Homestead + Senior Freeze + Deferral

DuPage County Senior Property-Tax Relief

Senior Homestead Exemption Applicant must generally be age 65 by December 31 of the assessment year, own and occupy the residence and be liable for the real-estate taxes.
2026 Senior Freeze income Illinois lists a total household-income maximum of $75,000 for taxable year 2026, payable in 2027.
Senior Tax Deferral A separate program can defer qualifying property taxes as a loan secured by the property rather than reducing the assessment.

Senior Homestead proof checklist

  • Completed exemption application
  • Driver license or Illinois ID
  • Passport or birth certificate when used for age proof
  • Warranty, trustee or quitclaim deed
  • Trust agreement when title is held in trust
  • Title policy Schedule A when applicable
  • Will and death certificate for inherited property when applicable
  • Legal description matching the application
Send photocopies—not originals: The Supervisor of Assessments specifically advises senior applicants not to mail original proof-of-age or ownership documents because originals are not returned.
Senior Freeze is not a tax-rate freeze: It freezes qualifying EAV at a base amount. The final tax bill can still rise when rates increase or new improvements change the property’s taxable value.
Delinquency contact option: A senior receiving the Senior Homestead Exemption can designate an alternate person to receive a copy of a delinquency notice. The county publishes a one-time $5 registration fee for that service.
Open Official Senior Exemption Guidance Review proof-of-age, ownership documentation, Senior Homestead information and links to Senior Freeze and tax-deferral programs.
After closing or ownership transfer

DuPage County Property Records for New Homeowners

Owner name has not updated Check whether the deed was recorded, then allow processing time before assuming the assessment database is wrong.
General Homestead does not appear Contact the township assessor and confirm the qualifying occupancy period and ownership documentation.
Tax bill went to prior owner Use the PIN to print the current bill. Property-tax responsibility is tied to the parcel even when mailing information is stale.
Escrow is supposed to pay Verify the actual payment posting rather than assuming the mortgage company paid by the due date.

New-owner verification sequence

  • Confirm deed was recorded
  • Match PIN and legal description
  • Check current mailing address
  • Identify township assessor
  • Verify General Homestead status
  • Review tax-bill mailing information
  • Check escrow payment posting
  • Save closing and deed documents
Sale price versus assessment: A recent purchase is useful evidence, but the assessor and Board of Review can also consider market conditions, property characteristics, comparable sales and whether the sale was arm’s-length.
DuPage Recorder digital imaging system

Search DuPage County Deeds, Mortgages, Liens and Recorded Documents

The Recorder of Deeds maintains the official recorded-document system. The online Digital Imaging System provides indexed documents and images beginning March 16, 1961, with search availability varying by index type and date.

Open the Recorder online document system. Go to DuPage Recorder Online Documents.
Choose the appropriate search field. Search by party name, parcel or other available document criteria.
Search current and prior owner names. Try trusts, companies, former names and spelling variations.
Match the property. Compare PIN, address, legal description, document date and parties.
Open the document image. Review the recorded deed, mortgage, lien, release or other instrument.
Use certification when required. A court, lender or title process may require a certified copy rather than an online image.
Recorder Elizabeth M. Chaplin
Main office 630-407-5400
Research line 630-407-5401
Recorded deed does not equal guaranteed clear title: Search results can identify recorded instruments, but a title company or attorney may be necessary to determine ownership interests, lien priority or insurability.

Special Property Record Situations

Situation Records to review Best next step
Condominium Unit PIN, common-interest percentage, class, assessment and exemptions. Compare similar units in the same association before using outside comparables.
Commercial property Class, sales, income information, assessment and tax districts. Build market or income evidence appropriate to the property type.
New construction Property characteristics, permits, completion date and assessment change. Confirm the assessed improvement accurately reflects completed work.
Demolition Prior property card, demolition permit, photographs and current assessment. Ask township assessor when the removed improvement will be reflected.
Inherited property Recorded deed, trust, probate documents, exemption status and tax account. Update ownership and determine whether prior exemptions continue.
Tax lien shown Taxes Due tab, tax lien year, redemption amount and final redemption date. Contact the responsible county tax office immediately before relying on a saved amount.

DuPage County Assessment, Tax and Recorder Contacts

Supervisor of Assessments Aaron Croker, CAE, CIAO
421 N. County Farm Road
Wheaton, IL 60187
630-407-5858
Board of Review 421 N. County Farm Road
Wheaton, IL 60187
630-407-5888
Fax: 630-407-5860
County Treasurer Gwen Henry, CPA
421 N. County Farm Road
Wheaton, IL 60187
630-407-5900
Recorder of Deeds Elizabeth M. Chaplin
421 N. County Farm Road
Wheaton, IL 60187
630-407-5400
Recorder research Recorded-document research assistance
630-407-5401
County general hours Monday–Friday
8:00 a.m.–4:30 p.m.
Closed county holidays
Township-assessor visits: The township assessor is usually the more useful first stop for a factual property-card or local-assessment question. Use the county Supervisor of Assessments for county-level exemptions, Board of Review processes and township coordination.

DuPage County Property Search Problems and Practical Fixes

Problem Practical fix Best office
Address returns no parcel Remove unit, direction and street-type text; try PIN, billing name or map search. Property Lookup / Township Assessor
Owner name is outdated Verify deed recording and compare current Recorder document with assessment record. Recorder, then Township Assessor
Property facts are wrong Gather measurements, photographs, permits or other evidence. Township Assessor
General Homestead missing Confirm ownership and principal-residence qualification with township assessor. Township Assessor
Senior exemption missing Review age, ownership and application documentation. Supervisor of Assessments
Tax bill did not arrive Print the bill from Property Lookup and verify mailing information. Treasurer / Assessment record
First installment still unpaid Open Taxes Due for current penalty and total rather than paying original amount. Treasurer
Escrow payment not visible Compare mortgage-company transaction date with the live county posting. Treasurer and lender
Assessment seems too high Identify township, review comparables and track Board of Review filing window. Township Assessor / Board of Review
Appeal deadline unclear Check township roll publication and county assessment-status information immediately. Supervisor of Assessments / BOR
Tax lien appears Review lien year, amount to redeem and final redemption date; contact county office promptly. Treasurer / Clerk tax redemption process
Need deed history Search Recorder by current and prior owner and compare document dates and PIN. Recorder
“I am researching DuPage County PIN __________ at __________. The record lists __________ Township. I need help with __________. Please confirm whether this is a township assessment issue, county exemption issue, Board of Review matter, Treasurer tax issue or Recorder document issue.”
Official actions open in a new tab

Final DuPage County Property Action Center

Use these official tools only after confirming the exact PIN, property, township and assessment or tax year.

Title-specific answers

DuPage County Property Assessor FAQs

1. How do I search DuPage County property assessment records?

Use the official DuPage County Property Lookup. You can search by Property Index Number, street address, billing name or map, then open the exact PIN to review assessment, exemptions, sales, taxing districts and Treasurer tax information.

2. Does DuPage County have one county assessor?

No. Nine township assessors calculate the initial property assessments. The DuPage County Supervisor of Assessments coordinates the township assessment system, performs county-level equalization functions, administers major exemption programs and serves as clerk of the Board of Review.

3. Which townships have assessors in DuPage County?

DuPage County has assessors for Addison, Bloomingdale, Downers Grove, Lisle, Milton, Naperville, Wayne, Winfield and York townships. Use the township shown on the exact property record rather than guessing from the municipality name.

4. When are DuPage County property taxes due in 2026?

For 2025 real-estate taxes payable in 2026, the first installment was due June 1, 2026 and the second installment is due September 1, 2026. Check the live Taxes Due record for any unpaid first-installment penalty.

5. How much is the DuPage County General Homestead Exemption?

The General Homestead Exemption can reduce assessed value by up to $8,000 for a qualifying owner-occupied principal residence. In most cases, DuPage County states that the local township assessor facilitates this exemption automatically.

6. What is the DuPage County Senior Homestead Exemption?

A qualifying property owner age 65 or older may receive an additional reduction of up to $8,000 in equalized assessed value. Applicants must meet the ownership, occupancy, tax-liability and documentation requirements published by the Supervisor of Assessments.

7. What is the 2026 income limit for the Illinois Senior Assessment Freeze?

Illinois lists a maximum total household income of $75,000 for taxable year 2026, payable in 2027. The Senior Freeze limits qualifying equalized assessed value but does not freeze the property-tax rate or guarantee that the tax bill will remain unchanged.

8. How do I appeal a DuPage County property assessment?

Identify the township assessor, review the assessment and supporting property data, discuss factual issues with the township when useful and file a formal complaint with the DuPage County Board of Review within the filing period tied to the township assessment-roll publication. Do not assume there is one countywide deadline.

9. How do I find a DuPage County deed, mortgage or lien?

Use the DuPage County Recorder’s online Digital Imaging System. Search the available indexes, open the relevant recorded instrument and compare the parties, document date, parcel information and legal description before relying on the result.

10. What should I do if a DuPage County property record is wrong?

First identify the type of error. Contact the township assessor for many property-characteristic or local-assessment issues, the Supervisor of Assessments for county exemption or Board of Review matters, the Treasurer for tax-payment problems and the Recorder for recorded deed or lien documents.

Official Sources and Editorial Verification

What was checked for this guide: DuPage property-search methods, nine-township assessment structure, current Supervisor of Assessments, General and Senior Homestead rules, Senior Freeze income limit, Board of Review functions, 2026 property-tax due dates, current Treasurer and Recorder contacts, tax-payment fees and Recorder online-document availability.

CountyPropertyAppraiser.org is an independent informational website. It is not affiliated with DuPage County, any DuPage township assessor, the DuPage County Supervisor of Assessments, Board of Review, Treasurer, Recorder, Illinois Department of Revenue or Illinois Property Tax Appeal Board.

Assessments, exemptions, appeal periods, payment fees, tax balances, elected officials, office hours, forms and portal interfaces can change. Confirm time-sensitive information through the responsible official office before filing an appeal, paying taxes, recording a document, purchasing property or taking legal action.

Last reviewed: August 7, 2026.

Slug: dupage-assessor-property-search

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County Property Search, Homestead & Tax Help Toolkit

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Quick rule: Property Appraiser = value, records, parcel details, exemptions. Tax Collector = bill and payment. Clerk/Recorder = deeds and recorded documents. VAB = formal value disputes.

Official Property Search Helper

Use this when a county article tells you to search by owner, address, parcel number, folio, PCN, STRAP, or alternate key.

Search tip: If address search fails, try only the house number and main street name. Avoid typing Street, Avenue, Road, Drive, unit numbers, or punctuation unless the official portal requires it.

Homestead Exemption Readiness Check

This helps homeowners prepare before filing through the official county Property Appraiser website.

Important: This is not an eligibility decision. The official county Property Appraiser decides approval, required documents, late filing options, and exemption status.

TRIM Notice & Value Review Helper

Use this to organize your questions before calling the Property Appraiser or preparing an appeal.

Your preparation checklist

Value term Simple meaning
Market value The appraiser’s estimate of the property’s value as of the assessment date.
Assessed value The value after limits or caps may be applied.
Exemptions Approved reductions such as homestead or other exemptions.
Taxable value The value used by taxing authorities after exemptions.

Property Tax Bill Direction Helper

The Property Appraiser values property, but the Tax Collector usually handles the actual bill and payment.

Florida timing reminder: Many Florida tax bills are mailed around November and become delinquent if unpaid after March 31. Always verify exact dates, discounts, and payment fees with the official county Tax Collector.

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