Supervisor of Assessments

The Supervisor of Assessments strives to administer an accurate, fair, uniform, and timely assessment of all real property in Effingham County in accordance with and as mandated by the Illinois Property Tax Code.

It is the function of the county Supervisor of Assessments to monitor and direct the countywide valuation of real property for the purpose of real estate taxation. This mandated function includes but is not limited too:

  • Provide assistance and information to the individual township assessors
  • Monitor all functions for compliance with state statutes and IL Department of Revenue procedures
  • Apply exemptions and preferential assessments
  • Analyze sales data and conduct sales ratio studies
  • Apply equalization factors
  • Provide proper taxpayer notification of assessments through mailed notices and publication
  • Monitor and direct an unbiased appeal procedure to assure due process
  • Prepare abstracts and reports for submission to the Illinois Department of Revenue
  • Timely certification of the completed assessment roll to the County Clerk in manner to facilitate timely tax calculation and billing as prescribed by statute
  • Assist Board of Review in defense of decisions when appealed to the Illinois Property Tax Appeal Board
  • Maintain Parcel Identification Numbering system
  • Maintain an accurate county cadastral map system, including aerial photography, line maps, and other property and owner information, to be used by the property tax function, other county offices, other governmental offices and the public

PROPERTY TAX 101

DID YOU KNOW??????

Property Tax is a tax based on a property’s value.  The imposed tax is from local government taxing districts only (school districts, municipalities, counties, park districts and more).  The tax collected stays within the County for local services; educate children, maintain streets and county roads, provide recreational facilities, provide for fire safety and response and many other services our community depends on. Laws and Regulations are governed by State Legislation and the Illinois Department of Revenue.

It is often commented that Illinois Property Tax is one of the highest in the Country.  Illinois schools are funded at a higher rate through property taxes than most States, more than 60% of your tax bill goes to District Schools and the Junior CollegeHowever, other states elevate services to do the same, just shifting the burden from taxpayers in property tax, such as higher car titles, sales tax, drivers license, etc…  Effingham County’s tax rates are somewhat lower than most surrounding Counties because we have a higher valuation total, Residential, Commercial and Industrial.  Effingham County’s Assessed Valuation for 2023 at 33.33% was $1,226,201,120. This value includes Farm Land at Soil Type not Market.  The County Taxable Parcel Count was 25,918.

Property Taxes are based on 3 factors:

 1.) Assessed Value of your Property (Township Assessors and County Assessor review and collect property data, the County determines the Assessed Valuation at 33.33% of Market Value for all properties not preferentially assessed such as farmland and farm buildings)
2.) Homestead Exemptions Deduction or Preferential Adjustments (Exemptions are deducted based on eligibility such as Owner Occupied, Senior, Disabled Veterans and Persons as well as Home Improvements)  Review website for those available.
3.) Tax Rates (the amount of money levied for their district needs)

Generally, Property Tax is a two-year cycle.  During the first year, the assessor determines valuations, notices are mailed on changes for the tax year and exemptions and appeals are processed.  After the Assessor completes the Tax Year, the County Clerk processes the taxing districts Levy’s and Determines the Tax Rates and Aggregate based on each Tax Parcels locations.  Tax amount are determined and the then the Treasurer processes and mails the Bills.  The Treasurer then collects and Distributes the Collection to the Taxing Districts.  Each of these Departments handle several other tasks contributing to the process.

Key Points:
#1   effinghamcountyil.gov is the County Website.  Each Department has spent time posting information, links and vital information to assist you with knowledge and answers to your questions.

In reference to Property Tax:

    A. Supervisor of Assessments provides and updates their Property Tax Inquiry which allows Taxpayers, Law Offices, Banks and Closing Agents to use 24/7. You can review your parcel, check your assessments, exemptions on record, see sketch and more. Historical Records from 1998 to current. There are links to vital components of Property Tax aspects.  Publication Dates and Publications. Equalization and more.
    B. GIS & Maps for Parcel Lookups as well definition and layers of taxing districts and other key layers. Link back and forth to Property Inquiry.
    C. County Treasurer provides the current and past history of tax amounts, rates, due dates and payment information on the Property Tax Inquiry, as well as T-9 and Tax District Settlement Sheets on their site.
    D. County Clerk provides information on Tax Computation Reports by year so that you may review the Tax District’s Levy and calculated rates.

All first-time applications must be submitted in person in the Supervisor of Assessments Office.

Annual Renewal Forms will be mailed at the first of each tax year.

HOMESTEAD EXEMPTIONS

Senior Homestead and Assessment Freeze Exemption Application (Must be applied for in office)

Senior Homestead and Assessment Freeze Exemption Renewal (Request from Office)

Annual Lease Agreement Application

Annual Lease Agreement Renewal

Home Improvement

PTAX-341 Returning Veteran

PTAX-342 Disabled Veteran Application

PTAX-342-R Disabled Veteran Renewal

PTAX-343 Disabled Person Application

PTAX-343-A Physician’s Statement

PTAX-343-R Disabled Person Renewal

PREFERENTIAL EXEMPTIONS

PTAX-300 Non-Homestead Property Tax Exemption Application

PTAX-300-R Religious Property Tax Exemption Application

PTAX-334 Open Space Purposes Assessment Application

PTAX-762 Model Home Assessment Application

PTAX-763 Veterans Organization Assessment Freeze

PTAX-764 Fraternal Organization Assessment Freeze for IRC 501(c)(10)-Masonic Lodges

PTAX-765 Fraternal Organization Assessment Freeze for IRC 501(c)(8)- Fraternal Lodges

Please contact the Supervisor of Assessments Office at 217-342-6711 or by email at assessor@effinghamcountyil.gov to obtain parcel specific appeal forms.

WHAT IS TOWNSHIP EQUALIZATION?

The Supervisor of Assessments is required by law to equalize all townships to 33.33% of market value. The County Assessor must calculate township medians using an adjusted 3-year average median level of assessments. The ratios are calculated by dividing the sale price of property by the assessed value of the preceding year. Using a complicated calculation process, an equalization factor is determined for each township. The Supervisor of Assessments sends current year “Notice of Assessment Change” (for taxes payable the following year) to each taxpayer experiencing a physical assessment change. This notice should be read very carefully because it contains valuable and necessary information for taxpayers and, if necessary, complaint procedures. At this time the Supervisor of Assessments also publishes the changes made in assessments and a list of the township equalization factors applied to all non-farm assessments.

Illinois Department of Revenue Publication 136, Property Assessment and Equalization
https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/pubs/documents/pub-136.pdf

Township Equalization Factors with Preceding Years

Please Note: These values are prior to any Board of Review action and State Multiplier.

2023 Assessment “Notice of Change Filings                                                                    

                                                                                                          Board of Review      
Publication Newspaper                 Publication Dates                   Appeal Deadlines         Publication Assessment List
Townships

Beecher City Journal                      February 26, 2024                  March 27, 2024  
Banner, Liberty and Moccasin         (Notices Mailed 2/23/2024)                                          2023 Banner Liberty & Moccasin Pub
Summit                                                                                                                                         2023 Summit Pub                                                                                                                                     

Altamont News Banner                  February 29, 2024                  March 30, 2024
Jackson, Mound and West                (Notices Mailed 2/28/2024)                                         2023 Jackson Mound & West Pub


Effingham Daily News
                    March 8, 2024                         April 7th, 2024
Bishop and Lucas                               (Notices Mailed 3/07/2024)                                        2023 Bishop and Lucas Pub
Douglas                                                                                                                                       2023 Douglas Pub
Mason                                                                                                                                          2023 Mason Pub
St. Francis and Teutopolis                                                                                                         2023 St Francis and Teutopolis Pub
Union and Watson                                                                                                                     2023 Union and Watson Pub                                                                                                                                                                                                                                                                                                                                                                                                                                                          

The History of Oil Property Taxation can be found here: Oil Pamphlet

Oil & Gas Schedules:
2024 Oil & Gas Assessment Schedule
2023 Oil & Gas Assessment Schedule