Kimberly Fowler, Board of Review
Supervisor of Assessments
Main Office:
Macon County Office Building
141 South Main Street
Decatur, IL 62523
Contacts:
Phone: (217) 424-1364
Hours:
M-F 8:00 a.m. to 4:30 p.m.
excluding legal holidays
Links
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
Title | ||
---|---|---|
2021 Senior Freeze 1 file(s) |
January 13, 2021 | Download |
Township Assessor Contact Information 1 file(s) |
October 16, 2020 | Download |
Mobile Home Exemption Application 1 file(s) |
July 21, 2020 | Download |
PTAX 300 R 1 file(s) |
July 21, 2020 | Download |
PTAX 343 A 1 file(s) |
July 21, 2020 | Download |
Property Assessment and Equalization 1 file(s) |
July 21, 2020 | Download |
PTAX 324 Senior Homestead 1 file(s) |
July 21, 2020 | Download |
2021 Farmland Values 1 file(s) |
June 4, 2020 | Download |
Important Instruction for Filing an Appeal 1 file(s) |
June 4, 2020 | Download |
2020 BOR Rules 1 file(s) |
June 4, 2020 | Download |
Board of Review Agenda 2020 Session 1 file(s) |
May 27, 2020 | Download |
2020 Senior Freeze 1 file(s) |
January 23, 2020 | Download |
Certificate of Status 1 file(s) |
December 16, 2019 | Download |
2020 Publication 1 file(s) |
October 9, 2019 | Download |
2020 Farmland Values Certification 1 file(s) |
June 5, 2019 | Download |
PTAX 300 H 1 file(s) |
March 25, 2019 | Download |
2019 Farmland Values Certification 1 file(s) |
October 22, 2018 | Download |
Non-Farm Property Assessment Complaint 1 file(s) |
January 15, 2018 | Download |
Residential Appeal Comparable Worksheet 1 file(s) |
October 10, 2017 | Download |
Commercial Appeal Comparable Grid 1 file(s) |
October 10, 2017 | Download |
Land Trust Beneficial Interest 1 file(s) |
March 17, 2017 | Download |
Disabled Person Identification Application 1 file(s) |
January 20, 2017 | Download |
Board of Review FOIA Request Form 1 file(s) |
July 26, 2016 | Download |
GIS FOIA Request Form 1 file(s) |
July 26, 2016 | Download |
Supervisor of Assessments FOIA Request Form 1 file(s) |
July 26, 2016 | Download |
PTAX 343 1 file(s) |
June 7, 2016 | Download |
PTAX 343 R 1 file(s) |
June 7, 2016 | Download |
PTAX 342 DVSHE 1 file(s) |
October 1, 2015 | Download |
PTAX 342 R DVSHE Renewal 1 file(s) |
October 1, 2015 | Download |
PTAX 300 HA 1 file(s) |
May 4, 2015 | Download |
PTAX 300 1 file(s) |
May 4, 2015 | Download |
Change of Address Form 1 file(s) |
April 7, 2014 | Download |
An Overview of Property Tax 1 file(s) |
July 15, 2013 | Download |
Farm Property Assessment Complaint 1 file(s) |
July 15, 2013 | Download |
Mobile Home Registration 1 file(s) |
April 10, 2012 | Download |
Illinois Property Tax System 1 file(s) |
January 5, 2011 | Download |