The administrative divisions of Illinois are counties, townships, precincts, cities, towns, villages, and special-purpose districts.[1] The basic subdivisions of Illinois are the 102 counties.[2] Illinois has more units of local government than any other state—over 8,000 in all.[3] The Constitution of 1970 created, for the first time in Illinois, a type of "home rule", which allows localities to govern themselves to a certain extent.[4] Illinois also has several types of school districts and additional units of government that oversee many other functions.
Property taxes are a major source of tax revenue for local government taxing districts. The property tax is a local tax, imposed by counties, townships, municipalities, school districts, and special taxation districts. The property tax in Illinois is imposed only on real property.[5][6][7] Illinois counties, townships, cities, and villages may also promulgate local ordinances.[8]