Taxes & Fees
View the current utility rates (water, sewer, garbage, storm water and Bloomington-Normal Water Reclamation District).
The State of Illinois collects a 3.75% flat tax on residents’ income.
- State income tax received is distributed to Illinois municipalities based on population.
- For more information on Illinois income tax, see the Illinois Department of Revenue website.
- Tax rates vary based on income levels.
- To find your federal tax rate / bracket, visit the IRS website.
The State of Illinois collects a sales tax at a rate of 8.75%, which is distributed as follows:
|5.00%||State of Illinois|
|2.50%||Town of Normal (excludes grocery items and vehicles)|
|1.00%||Town of Normal|
The 3.50% received by the Town of Normal is used primarily for support of General Fund operations with a small percentage being used to support the Uptown Renewal Program.
The Town of Normal collects a 0.75% tax on titled items sold to residents. Examples of titled items include automobiles, motorcycles and boats. The tax supports General Fund operations. Download a Use Tax Dealer Return form. For more information, view the Frequent Asked Questions.
The Town of Normal collects a 6% tax on hotel and motel room rental. Of this tax, a portion is distributed to the Bloomington-Normal Area Convention and Visitors Bureau, while the remaining amount is used to support the Uptown Renewal Program. Download a Hotel/Motel tax return form.
Food and Beverage Tax
A local 2% tax is issued on the sale of all food and alcoholic and nonalcoholic beverages that are prepared for immediate consumption (which may be consumed on and/or off the premises). The tax supports General Fund operations and the Uptown Renewal Program.
Collection of Food and Beverage Tax is handled by the City of Bloomington for both Bloomington and Normal businesses. Information and forms can be found on the City of Bloomington website or by calling the Bloomington Finance Department at (309) 434-2233.
A 4% tax rate is collected by the Town of Normal on all packaged liquor sales. A portion of this tax supports specific Police Department operations. Download a Liquor Tax Return form.
The Town collects utility tax from suppliers of electricity, gas, cable and telecommunications at varying tax rates:
- Electricity tax rates are based on kilowatt hours used.
- Gas tax rates are based on Therms consumed.
- Cable tax rates are 5% of gross receipts for cable charges.
- Telecommunications tax rates are 6% of gross telecommunications charges.
Local Motor Fuel Tax
The Town of Normal collects a $0.04 per gallon tax on motor fuel that is purchased at retail. The tax supports General Fund operations. Motor Fuel Retailers must complete a LMFT Tax return form.
Motor Fuel Tax
- This tax on fuel is collected by the State of Illinois and used to finance street improvement projects throughout the state.
- The State of Illinois distributes the revenues from this tax to municipalities based on population.
- The tax is assessed per gallon so the cost of fuel does not impact the amount of tax collected.
This local tax is distributed to nine different taxing bodies (see below). The assessed value of local property is taxed at a rate of $8.4209 per $100 Equalized Assessed Valuation (EAV). This rate corresponds with the 2014 tax year for taxes paid in 2015.
||Percent of Total
|Town of Normal
|Road and Bridge
|Water Reclamation District
|Unit 5 School District
In Illinois property is assessed at 1/3 its fair market value. For example, if you own a home worth $180,000:
- Your assessed value will be approximately $60,000 ($60,000 = $180,000 / 3).
- Your property tax bill would be approximately $5,052 ($5,052 = $60,000 / 100 x $8.4209).
- The $5,052 tax bill is then split between the nine local taxing bodies at the percentages listed above. Based on these percentages the Town of Normal only receives $549 of this tax bill ($549 = $5,052 x 10.9%).
For information regarding exemptions from property taxes, visit the website for the Assessor's Office of Normal Township.