Office of Assessments


Frequently Asked Questions

The most frequently asked questions (and answers) are listed below:

Why Do My Property Taxes Keep Going Up?

Answer:  First, despite national economic statistics, our local real estate values are stable and have continued to show consistent appreciation throughout our national economic retraction.  There are several sources of local data to turn to, but our office would like to illustrate just a couple independent studies for reference:

1)  The Springfield Capital Area Association of Realtors site statistics for 2008, and 2)  the IL Department of Revenue 2009 Sales Ratio Studies.  The Realtor statistics show that overall, the 2008 Menard County Median Home Sales showed a 4% increase over 2007.  That is a sign that our market is still viable, and people still demand our area real estate.  (View report)

The Illinois Department of Revenue studies the real estate sales within every county throughout Illinois, and generates a Sales Ratio Study that provides feedback to the local assessment authority by comparing the actual sales prices of non-farm properties to the local assessed value.  The statutory target is 33.33%.  Our 2009 study, which uses 2006, 2007 and 2008 data calculates our 2008 sales ratio at 31.82% and our 3-year average is at 32.98%.  This continues to show that the average local sales prices outpace our current assessed values.  (View IDOR report).

Second, the local taxing districts continue to have significant rising operating costs associated with providing public services.  Many factors influence these local budgets, like salaries, insurance costs, equipment, service calls and even fuel. 

What determines my assessment value and property tax?

Answer:  The property tax is the largest single tax in Illinois, and is a major source of tax revenue for local government taxing districts.  Every person doing business in Illinois is affected by property taxes - whether by paying the tax or receiving services or benefits that are paid for by property taxes.

     -  Owners of real property (like a house, land, commercial or industrial buildings) pay property taxes directly.  People who do not own real property most likely pay the tax indirectly, perhaps in the form of rent to a landlord.

      -  Anyone who attends public school, drives on roads or streets, uses the local library, has police protection, has fire protection services or benefits from county services, receives services paid for, at least in part, by property taxes.

Property tax is a tax that is based on a property's value.  It is sometimes call an "ad valorem" tax, which means "according to value."  The more valuable your property is, the higher amount of taxes you will pay.  Whether you plan to sell your property or not, it is our job to fairly estimate its overall market value for assessment purposes and that you pay your fair share of the property tax burden.

The property tax is a local tax imposed by local government taxing districts (e.g., school districts, municipalities, counties) and administered by local officials (e.g., township assessors, chief county assessment officers, local boards of review, county collectors).  Property taxes are collected and spent at the local level.  Illinois does not have a state property tax.  When Illinois became a state in 1818, the Illinois Constitution allowed the state and local taxing districts to tax property in direct proportion to its value.  The last year the State of Illinois imposed real estate taxes was in 1932.  Since then, property tax has been imposed by local government taxing districts only.

Property can be divided into two classes - real and person.

     -  Real property is land and any permanent improvements.  Examples include buildings, fences, landscaping, driveways, sewers or drains.

      -  Personal property is all property that is not real property.  Personal property includes automobiles, livestock, money and furniture.

Only real property is taxed in Illinois.  The 1970 Illinois Constitution directed the legislature to abolish personal property taxes and replace the revenue lost by local government taxing districts, including school districts.  Corporations, partnerships, limited partnerships, joint ventures and similar entities continue to pay taxes on personal property until 1979.  These business entities now pay a replacement tax on income and invested capital to the state, which then distributes these monies to the local government taxing districts in proportion to the amount received from the personal property tax for the 1977 tax year (1976 for Cook County).

More information about the Property Tax System in Illinois can be found at the following links:

     -  Illinois Property Tax System

     -  Tax Statistics

How Can I Appeal My Assessment if I Believe My Value is Over-assessed?

Answer:  Any taxpayer who believes the assessment of their property is incorrectly assessed may file a complaint with the Supervisor of Assessments or Board of Review.  Any taxing district that has an interest in the assessment of a parcel may also file a complaint.  It is strongly recommended that the taxpayer discuss his/her assessment with the Supervisor of Assessments or office staff prior to the filing of a complaint with the Board of Review.  We are here for you to ask questions and learn how we do what we do, so that you can better understand the assessment and appeal process.

If, after talking with the Supervisor of Assessments, the taxpayer still wishes to pursue a formal complaint, he/she needs to familiarize themselves with the rules governing hearings before the Menard County Board of Review.  However, the 30-day time limit for filing from the date of publication will not be changed to allow for discussing the assessment with the assessor.  A formal complaint may be filed when it appears that:

1.  The assessor's indication market value is higher or lower than actual market value.

2.  The assessment is higher or lower than those of comparable neighboring properties.

3.  The assessment is based on inaccurate information in regard to property characteristics.

4.  The assessed value is at a higher or lower percentage of market value for the property than the prevailing township or county median level, as shown in assessment/sales ratio study.

It is very important to remember that if you appeal your assessed value, you must provide information regarding the inaccuracies or inequities of your assessment.  Neither the Supervisor of Assessments nor the Board of Review will accept an appeal of the property tax amount.  We are concerned with the value of your property and we strive to provide a fair and equitable assessment, but we are not concerned with the property tax bill. 

Board of Review Appeal Process