Board of Review

MEMBERS:
John Taylor, Chairman
Charles Braasch, Member
James Ping, Member
Pamela Braun, CIAO, Clerk

The Board of Review meets on the 4th Floor of the County Building, Suite 400, on days designated by agenda.

Acting as an unbiased intermediary between assessors and taxpayers, the Board of Review undertakes an important role in striving for equitable and fair property assessments in Effingham County through the assessment appeal process.

The Effingham 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.
• Acts on omitted assessments from prior tax years.
• Makes recommendations to the Illinois Department of Revenue on applications for property tax exemptions.
• Approves homestead exemptions for owner occupied properties.
• Assessment appeal hearings are completed in early February.
• Board of Review members are appointed by the County Board as prescribed in state statute. The Board of Review can utilize additional, qualified hearing officers, to assist with completing tax assessment hearings. All appointed hearing officers have experience in real estate and have passed a qualifying exam given by the Department of Revenue.

An appeal to affect the assessment for the current tax year shall be filed within 30 calendar days after the date of publication of the assessment changes for the township.

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

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

2025 Assessment “Notice of Change Filings                                                                    

                                                                                                      Board of Review                       
Publication Newspaper                 Publication Dates               Appeal Deadlines
Townships

Beecher City Journal                     April 13, 2026                      May 13, 2026                           
Banner         (01)                                                                                                                                          
Liberty          (05)
Moccasin      (08)
Summit         (11)                                                                                                                              

Altamont News Banner                 April 16, 2026                       May 16, 2026                              
Jackson        (04)                                                                                                                                           
Mound          (09)
West             (15)

Effingham Daily News                   April 23, 2026                       May 23, 2026                         
Bishop          (02)                                                                                                                               
Lucas           (06)
Mason          (07)
St. Francis    (10)
Teutopolis     (12)
Union            (13)
Watson         (14)

Effingham Daily News                   April 30, 2026                       May 30, 2026
Douglas        (03)

Assessment Publication Lists can be viewed on Supervisor of Assessments Webpage once published.

Please review the Board of Review Rules and Filing Information carefully prior to submitting an appeal.

2025 Board of Review Rules & Filing Information

2024 Board of Review Rules & Filing Information

2023 Board of Review Rules & Filing Information

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

Renewal Forms are mailed annually in February.

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