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Kimberly Fowler, Board of Review
Chief County Assessment Officer

Main Office:
Macon County Office Building
141 South Main Street
Room 401
Decatur, IL 62523

Phone: (217) 424-1364

M-F 8:30 a.m. to 4:30 p.m.
excluding legal holidays


Board of Review

Acting as an unbiased intermediary between assessors and taxpayers, the Board of Review provides an important role in striving for equitable and fair property assessments in Macon County through the assessment appeal process.

The Macon County Board of Review is a three-member panel that is appointed by and serves at the pleasure of the County Board. The Supervisor of Assessments serves as the Clerk of the Board of Review, and her staff is the support for the Board’s activities.

The Macon County Board of Review hears testimony on written appeals on any real estate parcel that is claimed to be over-assessed or under-assessed. The Board reviews the assessment and either deems it to be just or corrects it as necessary.

An appeal to affect the current assessment year shall be filed on or before 30 calendar days after the date of publication.

If for some reason there is an appeal filed that requests that an assessment be increased, the Board of Review will give the owner of the property proper notice, so the affected taxpayer has an opportunity to respond.

The Board of Review also acts on property omitted from the assessment roll either in the current year or years past. Property owners are again notified in these cases and have the opportunity to appear before the Board on the matter.

The Board also makes recommendations to the Illinois Department of Revenue on applications for property tax exemption. Owners of property who seek tax-exempt status initially file with the Board of Review and the Board’s decisions are forwarded to the Department of Revenue for final determination.

The Macon County Board of Review hears between 800-1000 appeals in a tax year. The Board generally completes the appeal hearings by the end of February.

Assessor Downloads

Township Assessor Contact Information
1 file(s)
January 5, 2022
2021 Publication
1 file(s)
October 1, 2021
Property Assessment and Equalization
1 file(s)
July 21, 2020
Land Trust Beneficial Interest
1 file(s)
March 17, 2017
Supervisor of Assessments FOIA Request Form
1 file(s)
July 26, 2016
Change of Address Form
1 file(s)
April 7, 2014
An Overview of Property Tax
1 file(s)
January 12, 2013
Illinois Property Tax System
1 file(s)
January 5, 2011