The Assessment Process

Statutory Role of the Township Assessor

The whole property tax process can be very confusing and frustrating. One of our goals is to make sure we provide the information you need related to this process, so that you feel as comfortable as possible with how your assessment is determined and what your options are for resolving any issues that you may have with your assessment.

An important thing to keep in mind is that the Township Assessor is not a tax assessor. The Township Assessor does not estimate, determine, calculate, or bill your property taxes. By law, the Township Assessor cannot make any changes to your tax bill. 

The Township Assessor’s role in the property tax cycle is to assess (or determine the value of) real property (real estate). This assessed value of a property, as mandated by the Illinois Property Tax Code, is to be 33 1/3% of the fair market value for that property.  A good example would be if the fair market value of a property was $75,000, then the assessed value would be $25,000.

In order to put an appropriate assessment (assessed value) on a property, the Township Assessor keeps a detailed record of each property. This is commonly known as the Property Record Card (PRC). This PRC contains information about the land, buildings, and other substantial improvements on that property. As a property owner, you are always welcome to come in to our office and request a copy of your PRC from our staff. Additionally, there is an on-line property search and PRC function on this website, which will allow you to look up and print your property information 24/7 from any computer connected to the internet. 

Once all assessments are completed for a year, they are sent to the Chief County Assessment Officer. The Chief County Assessment Officer has additional statutory responsibilities, including equalization of the county's properties, maintaining exemptions, and clerk of the Board of Review. The Board of Review is a three member panel appointed by the County Board. It is the Board of Review’s responsibility to hear testimony on written appeals on the assessment of any real property in Macon County, and when deemed justified, to make any adjustments to assessed value of the property. Once the Board of Review process is complete, the assessments will be certified and then will serve as the base number for the tax calculation process.

 


 

View and Print your Property Record Cards at your convenience.Propert

Decatur Township Property Record Card