Supervisor of Assessments2021-03-01T10:07:16-06:00
Home/Departments/Supervisor of Assessments

Kimberly Fowler
Chief County Assessment Officer

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

Contacts:
Phone: (217) 424-1364
Fax: (217) 424-1374
Email: kfowler@co.macon.il.us

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

Links

Supervisor of Assessments

The Macon County Supervisor of Assessments Office has several different roles in the assessment of property in the local property tax cycle. The office strives to administer an accurate, fair, and uniform assessment of all real property in Macon County in accordance with and as mandated by the Illinois Property Tax Code.

Several functions of the office include providing help to local township assessors, administering exemptions, maintaining a cadastral map system, and maintaining property record card information.

The Supervisor of Assessments also applies equalization factors within the county, sends assessment notices and publishes assessments in local newspapers.

Finally the Supervisor of Assessments acts as the Clerk for the Board of Review.

Frequently Asked Questions (FAQ)

What tax exemptions are there?2021-03-01T10:17:41-06:00

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.

General Homestead/Owner Occupied Exemption

The requirements for this exemption are that you live in the dwelling, it is your primary residence, and you own or have an equitable legal interest in the property all by January 1 of the year. You can sign up for the exemption as soon as you move into the home in the Supervisor of Assessments office. It will not be applied until the year you qualify. You may need to provide proof you have an equitable legal interest if it is not recorded in the Recorder of Deeds office.

The exemption reduces up to $6,000 of your equalized assessed value (EAV). If you have a newly constructed home, you may qualify for a prorated general homestead exemption. This exemption does not have to be filed annually.

Homestead Improvement Exemption

This exemption is limited to the fair cash value up to an annual maximum of $75,000 that was added to the homestead property by any new improvement (e.g., extensive remodeling, adding a new room, a deck) or rebuilding after a catastrophic event, and continues for four years from the year the improvement or rebuilding is completed and occupied.

When the new improvement is finished the taxpayer is to contact the Supervisor of Assessments office. An assessment notice is mailed out and the changed assessment is published in the local paper when the new improvement is assessed.

Senior Citizens Homestead Exemption

Your property qualifies for this exemption if

  • You are at least 65 years old;
  • You own and occupy the property as your primary residence (or have an equitable legal interest);
  • You are required to pay the property taxes for the residence.

This exemption reduces up to $5,000 of your equalized assessed value (EAV). You can sign up the year you turn 65. This does not have to be filed annually.

Senior Citizens Assessment Freeze Homestead Exemption

The qualifications are:

  • You are at least 65 years old;
  • You own and occupy the property as your primary residence (or have an equitable legal interest) or live in an assisted living facility and the house stays vacant or is occupied by the spouse;
  • You are required to pay the property taxes for the residence; and
  • Your total household income is $65,000 or less
  • You have lived in your home for a complete tax year. (Jan 1 to Jan 1)

This exemption must be filed annually. A new form must be filled out and documentation of the household income is required every year. Documentation is the Federal Income Tax form (e.g. 1040) if one is filed and supporting forms (e.g. 1099, W2). The income qualification could increase from year to year.

The exemption “freezes” your property’s prior year equalized assessed value the year that you qualify for the exemption. Your house can still be reassessed, but the difference will be subtracted off if there is an increase. If your assessment is lowered below the amount you are “frozen” at then, your “freeze base” will change to that value. Your tax bill may still increase if any tax rates are increased or if you add improvements that increase the value of the property.

Returning Veterans’ Homestead Exemption

To qualify for this exemption, you must

  • Be an Illinois resident who has served as a member of the U.S. Armed Forces, Illinois National Guard, or U.S. Reserve Forces;
  • Return from active duty in an armed conflict involving the armed forces of the U.S.;
  • Be liable for the payment of property taxes; and
  • Have equitable legal interest in the property as your principal residence.

The exemption provides a $5,000 reduction on the equalized assessed value off of the principal residence’s equalized assessed value. The exemption will be applied the year the veteran returns home from armed conflict and the following taxable year. You can receive the exemption again if you return to active duty in a subsequent year. A veteran who passes during active duty still qualifies for the exemption.

Documentation: Department of Defense DD Form 214 certified by the recorder of deeds, or Illinois Department of Veterans’ Affairs or military orders and travel voucher if you are still on active duty when returning home.

A person is only allowed one of the following exemptions in a tax year.

Disabled Veterans’ Standard Homestead Exemption

To qualify for this exemption, you must

  • Be an Illinois resident who has served as a member of the U.S. Armed Forces on active duty or state active duty, Illinois National Guard, or U.S. Reserve Forces, and not dishonorably discharged.
  • Have at least a 30% service-connected disability certified by the U.S. Department of Veterans’ Affairs.
  • Own and occupy the property as the primary residence on January 1 of the assessment year or become a resident of a facility licensed under the Nursing Home Care Act or a facility operated by the United States Department of Veterans Affairs as long as the residence is vacant or occupied by the spouse. This exemption can be prorated if the ownership and occupancy takes place after January 1 of the assessment year.
  • Have a total EAV of less than $250,000 for the primary residence, excluding the EAV of property used for commercial purposes or rented for more than six months.

This exemption reduces the equalized assessed value (EAV). Beginning with the 2015 (payable 2016) year, the reduction is:

  • All EAV from the property (before taxes are calculated) for a veteran with at least a 70% service-connected disability.
  • $5,000 of EAV from the property (before taxes are calculated) for a veteran with a 50%-69% service-connected disability.
  • $2,500 of EAV from the property (before taxes are calculated) for a veteran with a 30%-49% service-connected disability.

Documentation: A first-time applicant will need to provide a certified Department of Defense DD Form 214 and a Disability Certification Letter from the U.S. Department of Veterans’ Affairs for the current assessment year. Each year after your first application you will need to fill out a renewal form and provide the current Disability Certification Letter.

Disabled Persons’ Homestead Exemption

To qualify for this exemption, you must

  • Be disabled or become disabled during the assessment year (i.e. cannot participate in any “substantial gainful activity by reason of a medically determinable physical or mental impairment” which will result in the person’s death or that will last for at least 12 continuous months)
  • Own or have an equitable legal interest in the land on which a single-family residence is situated
  • Occupy the property as your primary residence on January 1 of the assessment year, and be liable for the payment of the property taxes

The exemption reduces $2,000 from the equalized assessed value. This exemption must be filed annually.

Documentation: A first-time applicant can provide a COLA Form SSA-4926-SM-DI, COLA Forms SSA-L8151, SSA-L8155, or SSA-L8156, from the Social Security Administration or Proof of Railroad or Civil Service disability benefits which includes a verification letter of a total (100%) disability. A Disabled Persons Identification Card is required stating you have a Class 2 disability.

The Disabled Person Identification Card is issued by the Illinois Driver’s License Facility. An Application for Illinois Disabled Person Identification Card must be filled out by a physician and returned to the Illinois Driver’s License Facility. The proof of disability card and Disabled Persons’ Homestead Application must be filed with the Supervisor of Assessments Office.

Disabled Veterans’ Exemption-This exemption may be up to $70,000 off the assessed value for certain types of housing owned and used by a disabled veteran or his or her unmarried surviving spouse. The Illinois Department of Veterans’ Affairs determines the eligibility for this exemption, which must be reestablished annually. This exemption is also available on a mobile home.

You should contact the Illinois Department of Veterans’ Affairs for more information (http://www.veterans.illinois.gov/contactus.htm). We are informed by the Illinois Department of Revenue if you qualify for this exemption.

How Do I Appeal My Property Assessment?2021-01-17T14:23:21-06:00

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.

What is the Equalization Factor/Multiplier?2021-01-17T14:25:03-06:00

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.

Why has my real estate property assessment changed?2021-04-28T13:13:08-05:00

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.

Assessor Downloads

Title
2021 BOR Rules
0 file(s)
June 8, 2021
2022 Farmland Certified Values
0 file(s)
May 25, 2021
2021 Senior Freeze
0 file(s)
January 13, 2021
Township Assessor Contact Information
0 file(s)
October 16, 2020
Mobile Home Exemption Application
0 file(s)
July 21, 2020
PTAX 300 R
0 file(s)
July 21, 2020
PTAX 343 A
0 file(s)
July 21, 2020
Property Assessment and Equalization
0 file(s)
July 21, 2020
PTAX 324 Senior Homestead
0 file(s)
July 21, 2020
2021 Farmland Values
0 file(s)
June 4, 2020
Important Instruction for Filing an Appeal
0 file(s)
June 4, 2020
Board of Review Agenda 2020 Session
0 file(s)
May 27, 2020
2020 Senior Freeze
0 file(s)
January 23, 2020
Certificate of Status
0 file(s)
December 16, 2019
2020 Publication
0 file(s)
October 9, 2019
2020 Farmland Certified Values
0 file(s)
June 5, 2019
PTAX 300 H
0 file(s)
March 25, 2019
Non-Farm Property Assessment Complaint
0 file(s)
January 15, 2018
Residential Appeal Comparable Worksheet
0 file(s)
October 10, 2017
Commercial Appeal Comparable Grid
0 file(s)
October 10, 2017
Land Trust Beneficial Interest
0 file(s)
March 17, 2017
Disabled Person Identification Application
0 file(s)
January 20, 2017
Board of Review FOIA Request Form
0 file(s)
July 26, 2016
GIS FOIA Request Form
0 file(s)
July 26, 2016
Supervisor of Assessments FOIA Request Form
0 file(s)
July 26, 2016
PTAX 343
0 file(s)
June 7, 2016
PTAX 343 R
0 file(s)
June 7, 2016
PTAX 342 DVSHE
0 file(s)
October 1, 2015
PTAX 342 R DVSHE Renewal
0 file(s)
October 1, 2015
PTAX 300 HA
0 file(s)
May 4, 2015
PTAX 300
0 file(s)
May 4, 2015
Change of Address Form
0 file(s)
April 7, 2014
Farm Property Assessment Complaint
0 file(s)
July 15, 2013
An Overview of Property Tax
0 file(s)
January 12, 2013
Mobile Home Registration
0 file(s)
April 10, 2012
Illinois Property Tax System
0 file(s)
January 5, 2011

FOIA Contacts

Requests for information and public records under FOIA for the Macon County Supervisor of Assessments can be made in writing, subject to fees, to:

Macon County Supervisor of Assessments FOIA Officer
Kimberly Fowler
141 S. Main Street
Decatur, IL 62523
Phone: 217-424-1364
Fax: 217-424-1374
Email: kfowler@co.macon.il.us

FOIA Request Form
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