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. Each of the three members of the Board of Review is a Certified Illinois Assessing Officer. 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 assessment for the current tax year shall be filed by August 10th of each year or before 30 calendar days after the date of publication of the assessment changes for the township, whichever is later.

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

Title
2018 Senior Freeze
 1 file(s)
July 19, 2018
Non-Farm Property Assessment Complaint
 1 file(s)
January 15, 2018
Township Assessor Contact Info
 1 file(s)
January 11, 2018
Residential Appeal Comparable Worksheet
 1 file(s)
October 10, 2017
Commercial Appeal Comparable Grid
 1 file(s)
October 10, 2017
2017 Publication
 1 file(s)
September 15, 2017
2017 BOR Rules
 1 file(s)
September 13, 2017
Farmland Agenda 05-31-2017
 1 file(s)
May 8, 2017
Farmland Public Notice 05-31-2017
 1 file(s)
May 8, 2017
Land Trust Beneficial Interest
 1 file(s)
March 17, 2017
PTAX 324 Senior Homestead
 1 file(s)
January 26, 2017
Disabled Person Identification Application
 1 file(s)
January 20, 2017
Certificate of Status
 1 file(s)
January 20, 2017
2017 Senior Freeze
 1 file(s)
January 3, 2017
Important Instruction for Filing an Appeal
 1 file(s)
September 13, 2016
PTAX 343
 1 file(s)
June 7, 2016
PTAX 343 A
 1 file(s)
June 7, 2016
PTAX 343 R
 1 file(s)
June 7, 2016
PTAX 342 DVSHE
 1 file(s)
October 1, 2015
PTAX 342 R DVSHE Renewal
 1 file(s)
October 1, 2015
PTAX 300 H
 1 file(s)
May 4, 2015
PTAX 300 HA
 1 file(s)
May 4, 2015
PTAX 300 R
 1 file(s)
May 4, 2015
PTAX 300
 1 file(s)
May 4, 2015
Change of Address Form
 1 file(s)
April 7, 2014
Property Assessment and Equalization
 1 file(s)
July 15, 2013
An Overview of Property Tax
 1 file(s)
July 15, 2013
Farm Property Assessment Complaint
 1 file(s)
July 15, 2013
Mobile Home Registration
 1 file(s)
April 10, 2012
Illinois Property Tax System
 1 file(s)
January 5, 2011