How Do I know what my assessment is?

The assessments can be found:

• On the Macon County website;
• On the assessment notices that are mailed out if there is a change in the property and/or if it is the general reassessment year for the township;
• Published in the local paper if there is a change in the property and/or if it is the townships general reassessment year;
• On the tax bill; and
• The most recent is available by calling the Supervisor of Assessments office.

How do I file an appeal?

You have 30 days from the publication date to file an appeal. There are different publication dates for each township. The publication date refers to the day the assessment was published in the local newspaper. Don’t miss the deadline. By state statute, your appeal can not be accepted after the deadline. The appeal will be applied for the tax year you file. For example, if you file in 2015, the decision will be applied to the 2015 tax bill which is payable in 2016.

Determine if your appeal is to be on equity or on market value. When filing on equity, you are comparing assessments of comparable properties in your neighborhood. In a market value complaint, you must find recent sales data to support the fact that your home may be over-assessed. Remember, you need to use comparable properties. That means properties of similar size, story height, quality of construction, and style. Along with the Board of Review Complaint form, evidence should be supplied. It is up to the taxpayer to find the information needed to make your appeal convincing. Examples of evidence are

• A market analysis from a licensed realtor;
• A certified appraisal;
• Comparable sheet;
• Closing/Settlement statement; and
• Pictures are requested

The Board of Review Complaint form and the comparable sheets are available in the Supervisor of Assessments Office. Also, real estate transfer declarations are in the office for taxpayers to view. Property record cards can be printed for you to support your appeal by address and pin number. Property Information is also available in our Links section. Copies are $.35 a page.

Note: The Board of Review Rules and Regulations can change every session. The rules will be available in the Supervisor of Assessment Office or posted in the Documents for Download section of this website.

When will I hear from the Board of Review?

The Board of Review comes into session June 1 of the year. Complaints are reviewed after the filing deadline. All communications are by mail. Make sure you put the right mailing address on the Board of Review Complaint form. There are three different replies you could receive. First, they could agree with your evidence and send you a tentative notice with the values matching what is stated on your appeal. A reply is not required if you agree. Second, they could send you a response to what they think the property is worth. The letter states that you have 10 days to reply in writing that you would like a hearing if you do not agree with the value. Third, they could send you a notice of a hearing date. The hearing can only be rescheduled once if you are unable to attend.

What happens at the hearing?

The hearing is somewhat informal. The three members of the Board of Review, clerk to the Board of Review, and sometimes the township assessor will be present. You may be represented by an attorney if you choose. Most residential property owners choose to represent themselves. The Board of Review will ask you to talk about the evidence that you submitted to prove your assessment should be changed. If you go to the hearing and all you have to say is that your taxes are too high, the Board will tell you that they have no jurisdiction over your tax bill. They can only discuss your assessment and the market value of your property. Your tax bill is calculated by subtracting exemptions, if any, from your assessment and multiplying by the rates for the various districts that serve your property. A home very near to you could have a different set of taxing districts. The exemptions and the taxing districts add too many variables, so the hearing should focus only on your assessment. After hearing your arguments and asking you questions about your evidence, the Board will ask the assessor to respond and provide any additional information.

When will I know the decision of the Board of Review?

After all appeals are reviewed and the hearings have been held, a final notice is mailed to everyone who filed an appeal. Usually this is in January.

What if I don’t agree with the final decision from the Board of Review?

Once you receive the final notice, you have 30 days from the postmark date to file with the Illinois Property Tax Appeal Board (PTAB). These forms are available in the Supervisor of Assessments office or on the Illinois Department of Revenue website (www.state.il.us/agency/ptab). The hearings will be held in the same place as the county hearing. The Board of Review and a hearing officer from the Illinois Department of Revenue will attend the hearing. When filing with PTAB, it is a whole new case. New evidence can be provided.

What if I don’t agree with PTAB?

Since you have exhausted all of your administrative remedies, you can now file a court action. Contact your attorney.

Illinois statutes require that the assessed value of non-farm property equal 33 1/3 percent of its market value (except for Cook County). However, assessment levels may vary from the statutory 33 1/3 percent within an assessment jurisdiction, between assessment jurisdictions, within a county, and between counties.

These differences occur for several reasons including the large number of local assessing officials who have different opinions about value, and the inherent difficulties of the assessment process (e.g., pressures to keep assessments low, lack of time and resources to do a thorough job, ministerial errors, outdated valuations, and changes in economic conditions).

Assessment levels must be uniform to ensure

• Equal distribution of the tax burden among taxpayers;
• Fair distribution of state grants-in-aid for education, highways, and public assistance (assessed valuation is a component in the formulas used to calculate these distributions); and
• That tax rate and bonded indebtedness limitations are applied to local government taxing bodies on an equal basis.

Equalization factors/multipliers may be applied by the Chief County Assessment Official, Board of Review, and the Department of Revenue.

Assessors try to maintain a uniform level of assessment within their jurisdiction by using recognized appraisal techniques to determine market values and by reassessing property on a regular basis so that market values are as accurate as possible before applying the legal level of assessments to the market values. Even so, some variation in assessment levels may exist.

A statistical process called an assessment/sales ratio study is used to find the ratio of property sale prices to their assessed values. The assessment/sales ratio study shows whether or not assessments within a given area actually average 33 1/3 percent of market value. If the results of the study indicate that assessments are either higher or lower than 33 1/3 percent an equalization factor/multiplier is calculated and applied to all non-farm property to bring the level of assessment to 33 1/3 percent. The process of adding the equalization factor/multiplier is called intra-county equalization.

When the State of Illinois equalizes assessments the process is called inter-county equalization. This eliminates certain tax burden inequities among taxpayers who live within the boundaries of taxing districts that overlap two or more counties.

By law, each property, other than farmland, must be viewed, inspected, and revalued once every four years (excluding Cook County). Farmland is reassessed each year. Between these general assessments, assessors may revalue property if its value is incorrect.

A county board may, by resolution, divide the county into four assessment districts. In these counties, one district is reassessed each year on a rotating basis. The schedule for Macon County is below.

In general assessment years, a list of all property assessments must be printed in a public newspaper published in the county. In Macon County, every year is a general assessment year since the townships are divided into four assessment districts. The assessments are published in the local paper for the township being assessed.

In the years between a townships general assessment year, a list of only those real property assessments that have been changed is published. Taxpayers in counties other than Cook must be mailed notices if their real property assessments change from the preceding years assessments (unless the change is caused by the chief county assessment officer applying an equalization factor, then only the factor is published). If the notices are sent to mortgage lenders the mortgage lenders must mail copies of the notices to their mortgagors. The taxpayer should inform the Supervisor of Assessments Office on where they want their notice mailed to.

Some common reasons property assessments may decrease or increase are identified below.

• The property values in the area are increasing or decreasing.
• Improvements were made to the property (e.g. an addition to your home; extensive remodeling; a new deck, porch, or patio; a new in-ground swimming pool) or a structure was demolished.
• The property was under-assessed or over-assessed in relation to other properties and this error has been corrected.
• An equalization factor/multiplier was applied.

Schedule for General Reassessment

District One:
Austin/Illini, Blue Mound/Pleasant View, Harristown/Niantic, Maroa, South Macon, South Wheatland

District Two:
Long Creek, Mt. Zion

District Three:
Friends Creek, Hickory Point, Oakley, Whitmore

District Four:
Decatur

Please call the office for the year of the townships general reassessment at 217-424-1364.

You should always check your tax bill to make sure all exemptions you qualify for are applied to it. Call the Supervisor of Assessments office immediately if you are missing one you may qualify for. A person or married couples living together are only allowed one property with homestead exemptions on it throughout the United States.

(35 ILCS 200/15-175)

General Homestead Exemption (GHE)

This annual exemption is available for residential property that is occupied by its owner or owners as his or their principal dwelling place, or that is a leasehold interest on which a single family residence is situated, which is occupied as a residence by a person who has an ownership interest therein, legal or equitable or as a lessee, and on which the person is liable for the payment of property taxes. (35 ILCS 200/15-175) The amount of exemption is the increase in the current year’s equalized assessed value (EAV), above the 1977 EAV, up to a maximum of $10,000 in Cook County, $8,000 in counties contiguous to Cook County, and $6,000 in all other counties.  Link to exemption forms

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(35 ILCS 200/15-168)

Homestead Exemption for Persons with Disabilities

This exemption is an annual $2,000 reduction in the EAV of the primary residence that is owned and occupied by a person with a disability who is liable for the payment of property taxes.

The initial Form PTAX-343, Application for the Homestead Exemption for Persons with Disabilities, along with the required proof of disability, must be filed with the Chief County Assessment Office. The exemption must be renewed each year by filing Form PTAX-343-R, Annual Verification of Eligibility for the Homestead Exemption for Persons with Disabilities, with the Chief County Assessment Office. The property cannot receive this exemption in the same year it is receiving the Veterans with Disabilities Exemption for Specially-Adapted Housing or the Standard Homestead Exemption for Veterans with Disabilities.  Link to exemption forms

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(35 ILCS 200/15-165)

Veterans with Disabilities Exemption for Specially-Adapted Housing

This exemption may be up to $100,000 reduction on the assessed value for certain types of housing owned and used exclusively by a veteran with a disability in which federal funds have been used for the purchase or construction of specially adapted housing. The exemption is valid for as long as the veteran, the spouse, or the unmarried surviving spouse resides on the property. Federal and state financial assistance is provided for service-connected veterans with disabilities for the purpose of acquiring or remodeling suitable dwelling units with special fixtures or moveable facilities made necessary by the veteran’s permanent and total service-connected disabilities as determined by the U.S. Department of Veterans’ Affairs.

Beginning with the 2015 tax year, the exemption also applies to housing that is specifically constructed or adapted to suit a qualifying veteran’s disability if the housing or adaptations are donated by a charitable organization, and the veteran has been approved to receive funds or the purchase or construction of Specially Adapted Housing through the U.S. Department of Veterans Affairs. This exemption is also available on a mobile home owned and used exclusively by a veteran with a disability or his or her spouse.

For a single tax year, the property cannot receive this exemption and the Homestead Exemption for Persons with Disabilities or Standard Homestead Exemption for Veterans with Disabilities. For further information, please contact your local Veteran Service Officer.  Link to exemption forms

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(35 ILCS 200/15-169)

Standard Homestead Exemption for Veterans with Disabilities

Beginning in tax year 2007 and after, this exemption is an annual reduction in equalized assessed value on the primary residence occupied by a qualified veteran with a disability. This veteran with a disability must own or lease a single family residence and be liable for payment of property taxes. The property’s total EAV must be less than $250,000 after subtracting any portion used for commercial purposes. The amount of the exemption depends on the percentage of the service-connected disability as certified by the United States Department of Veterans’ Affairs. A qualified veteran with a service-connected disability of at least 30% but less than 50% will receive a $2,500 reduction in EAV; if the veteran has a service-connected disability of 50% but less than 70%, the annual exemption is $5,000; and if the veteran has a service-connected disability of 70% or more, the residential property is exempt from taxation.  Note: An un-remarried surviving spouse of a veteran who was disabled and is now deceased can continue to receive this exemption on his or her spouse’s primary residence, or transfer this exemption to another primary residence after the original primary residence of a veteran with a disability is sold, provided this exemption had previously been granted to the veteran with a disability.

The surviving spouse must occupy and hold legal or beneficial title to the primary residence during the assessment year and submit a Form PTAX-342, Application for the Standard Homestead Exemption for Veterans with Disabilities, available from your local assessment office, to transfer this exemption to themselves.

Beginning in tax year 2015 (property taxes payable in 2016), an un-remarried surviving spouse of a veteran killed in the line of duty will be eligible for a 100% reduction in the EAV on his/her primary residence, even if the veteran did not previously qualify for or obtain the SHEVD.

Beginning in tax year 2023 (property taxes payable in 2024), an un-remarried surviving spouse of a veteran whose death was determined to be service-connected and who is certified by the U.S. Department of Veterans Affairs as a recipient of dependency and indemnity compensation under federal law, may also qualify even if the veteran did not previously qualify or obtain the SHEVD.

Beginning in tax year 2023 (property taxes payable in 2024), the first $250,000 in equalized assessed value of the property is exempt from taxation, rather than $250,000 being a cap on eligibility.  Beginning in tax year 2023 (property taxes payable in 2024), the honorable discharge requirement has been removed.  If your property was previously ineligible to receive this exemption for 2023 taxes payable in 2024 and is now eligible due to one of these changes, the Certificate of Error process can be used to correct this, as long as you would otherwise quality and we retain the authority to issue such certificates for the 2023 payable 2024 taxes.

Beginning in tax year 2024 (property taxes payable in 2025), a Veteran that was a member of the United States Armed Forces during World War II, regardless of their disability status, their qualified residence is exempt from taxation, as long as all requirements are met.

For a single tax year, the property cannot receive this exemption and the Veterans with Disabilities Exemption for Specially Adapted Housing or the Homestead Exemption for Persons with Disabilities.

For more information contact the Chief County Assessment Office.  Link to exemption forms

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(35 ILCS 200/15-180)

Homestead Improvement Exemption

This exemption is limited to the fair cash value, up to an annual maximum of $75,000 (or $25,000 in assessed value, which is 33 1/3 percent of fair cash value), that was added to homestead property by any new improvement (e.g., remodeling, adding a new room) or rebuilding after a catastrophic event, and continues for four years from the date the improvement or rebuilding is completed and occupied. The exemption continues for four years from the date the improvement is completed and occupied. The Homestead Improvement Exemption may be granted automatically or a Form PTAX-323, Application for Homestead Improvement Exemption may be required by the Chief County Assessment Office.

For more information contact the Chief County Assessment Office.  Link to exemption forms

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(35 ILCS 200/15-173)

Natural Disaster Homestead Exemption

This exemption is on homestead property for a rebuilt residential structure following a widespread natural disaster occurring in the taxable year 2012 (property taxes payable 2013) or any taxable year thereafter. The amount of the exemption is the reduction in EAV of the residence in the first taxable year for which the taxpayer applies for an exemption minus the EAV of the residence for the taxable year prior to the taxable year in which the natural disaster occurred. The exemption continues at the same amount until the taxable year in which the property is sold or transferred.

The initial Form PTAX-327, Application for Natural Disaster Homestead Exemption, must be filed with the Chief County Assessment Office no later than July 1 of the first taxable year after the residential structure is rebuilt or the filing date set by your county. The Form PTAX-327 must be filed each year to continue to receive the exemption.  Link to exemption forms

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(35 ILCS 200/15-167)

Returning Veterans’ Homestead Exemption

This exemption provides a $5,000 reduction in the EAV of a veteran’s principal residence upon returning from active duty in an armed conflict involving the armed forces

of the United States. The exemption is for two consecutive tax years, the tax year that the veteran returns from active duty in an armed conflict involving the armed forces of the United States and the following year. The veteran must own and occupy the property as his or her principal residence on January 1 of each assessment year. A veteran who acquires a principal residence after January 1 of the year he or she returns home is eligible for the RVHE on the principal residence owned and occupied on January 1 of the following tax year.

A veteran is eligible to receive the exemption for another tax year in which the veteran returns from active duty. Applicants must file a Form PTAX-341, Application for Returning Veterans’ Homestead Exemption, with the Chief County Assessment Office.  Link to exemption forms

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(35 ILCS 200/15-172)

Low-income Senior Citizens Assessment Freeze Homestead Exemption (SCAFHE Formerly known as the Senior Citizens Assessment Freeze Homestead Exemption)

 A person qualifies for this exemption if the person

• is at least 65 years old;
• has a total household income of $65,000 or less; and
• meets certain other qualifications.

This exemption “freezes” the senior citizen’s property’s equalized assessed value the year that the senior citizen qualifies for the exemption. The property’s equalized assessed value does not increase as long as qualification for the exemption continues. The tax bill may still increase if any tax rates are increased or if improvements are added that increase the value of the property.

This exemption allows senior citizens who meet the qualifications to elect to maintain the equalized assessed value (EAV) of their homes at the base year EAV and prevent any increase in that value due to inflation. The amount of the exemption benefit is determined each year based on (1) the property’s current EAV minus the frozen base year value (the property’s prior year’s EAV for which the applicant first qualifies for the exemption), and (2) the applicant’s total household maximum income limitation.

Each year applicants must file a Form PTAX-340, Low-income Senior Citizens Assessment Freeze Homestead Exemption Application and Affidavit, with the Chief County Assessment Office. Link to exemption forms

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(35 ILCS 200/15-170)

Senior Citizens Homestead Exemption

This annual exemption is available for property that is occupied as a residence by a person 65 years of age or older who is liable for paying real estate taxes on the property and is an owner of record of the property or has a legal or equitable interest therein as evidenced by a written instrument, except for a leasehold interest, other than a leasehold interest of land on which a single family residence is located, which is occupied as a residence by a person 65 years or older who has an ownership interest therein, legal, equitable or as a lessee, and on which he or she is liable for the payment of property taxes. The maximum amount of the reduction in equalized assessed value is $8,000 in Cook County and counties contiguous to Cook County or $5,000 in all other counties.

Filing requirements vary by county; some counties require an initial Form PTAX-324, Application for Senior Citizens Homestead Exemption, or a Form PTAX-329, Certificate of Status Form for Senior Citizens Homestead Exemption (annual renewal application) to be filed with the Chief County Assessment Office. In Cook County, an application must be filed annually with the Cook County Assessor’s Office.  Link to exemption forms

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(320 ILCS 30)

Senior Citizens Real Estate Tax Deferral Program

 This program allows persons 65 years of age and older, who have a total household income for the year of no greater than $65,000 and meet certain other qualifications, to defer all or part of the real estate taxes and special assessments (up to a maximum of $7,500) on their principal residences. The deferral is similar to a loan against the property’s market value. A lien is filed on the property in order to ensure repayment of the deferral. The state pays the property taxes and then recovers the money, plus 6 percent annual interest, when the property is sold or transferred. The deferral must be repaid within one year of the taxpayer’s death or 90 days after the property ceases to qualify for this program. The maximum amount that can be deferred, including interest and lien fees, is 80 percent of the taxpayer’s equity interest in the property.

To apply for real estate tax deferrals, a Form PTAX-1017-TD, Application for Deferral of Real Estate Taxes, and a Form PTAX-1018-TD, Real Estate Tax Deferral and Recovery Agreement, must be completed. To apply for special assessment deferrals, Form PTAX-1017-SA, Application for Deferral of Special Assessments, and Form PTAX-1018-SA, Special Assessments Deferral and Recovery Agreement, must be completed. Contact your local County Treasurers Office to receive the necessary forms, or further information on the program.  Link to exemption forms

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(35 ILCS 200/15)

Non-homestead Exemptions for Religious, Charitable, or Educational Organizations

 Properties of religious, charitable, and educational organizations, as well as units of federal, state and local governments, are eligible for exemption from property taxes to the extent provided by law. The organization must apply for the exemption with the County Board of Review which reviews the application and forwards it to the Illinois Department of Revenue for the final administrative decision. For information contact the County Board of Review.  Link to exemption forms