Supervisor of Assessments

Supervisor of Assessments:
Dawn M. Kelton
dkelton@co.menard.il.us

Randa Thomas, Chief Deputy Assessor
Amanda Espenschied, Deputy Assessor

 


Property Information Online

Use the link below to view your property information on the Menard County GIS site.  

Property Search


Description of Services

The Menard County Office of Assessments is responsible for accurately assessing the more than 12,000 farm and non-farm real estate parcels within Menard County. Since Menard County is 1 of 17 commission counties within the State of Illinois, we have no township government or township assessors. Therefore, all annual assessment work is entirely handled from within the Menard County Office of Assessments. We operate on a rotating quadrennial assessment calendar, assessing approximately 1/4 of the county each year, so we constantly update our parcel information files with accurate data. We also annually apply over 5,833 homestead and 575 non-homestead exemptions on behalf of Menard County taxpayers. We assist the public's various facets with many assessment questions each day while keeping an organized and efficient office to serve the taxpayers to the best of our trained abilities. Also, we calculate the annual farmland and preferential assessments, manage the exemptions, mail out new exemption forms for qualified taxpayers, track all of the real estate transfers of ownership in the tax data system, and maintain the GIS parcel mapping system for the county and property owners. The Menard County Office of Assessments would like local taxpayers to seek departmental and regulatory information from the Illinois Department of Revenue publications shown below:

Illinois Property Tax System

 


 Senior Exemption Forms 


Assessment Appeal Forms


Disabled Persons and Disabled Veterans Exemption Forms


Publications & Applications


Homestead Exemptions 


Address Change


Frequently Asked Questions

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 link:

     -  Illinois Property Tax System

   

Mobile Home Local Service Tax Information

 

 

Public Act 96-1477 (House Bill 6241) took effect on January 1, 2011. The Public Act reads that a mobile home or manufactured home taxed under the Mobile Home Local Services Tax or as it is called the Privileged tax, continues to be taxed under that Act until the home is:

1) Sold
2) Transferred or 
3) Relocated to another parcel outside a mobile home park

If any of these three events occur, then the mobile or manufactured home must be assessed as real property. The new Act goes on to say that a mobile or manufactured home located outside a mobile home park assessed as real property on January 1, 2011, continues to be assessed as real property after January 1, 2011. If a mobile or manufactured home is assessed as real property on January 1, 2011, and subsequently is moved to a mobile home park, it no longer is assessed as real property; instead, it is taxed under the Mobile Home Local Services Tax Act. To sum it up basically what this says is that mobile and manufactured homes not in mobile home parks will now be taxed as real property. For more information regarding the Act please refer to the General Assembly’s web site.

 

Currently the Menard County Treasurer is responsible for the administration and collection of Mobile Home taxes.

 

 

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. In addition, 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 their assessment with the Supervisor of Assessments or office staff before filing 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.

After talking with the Supervisor of Assessments, the taxpayer still wishes to pursue a formal complaint; they need to familiarize themselves with the rules governing hearings before the Menard County Board of Review.  The 30-day limit for filing from the publication date will not be changed to discuss the assessment with the assessor. However, a formal complaint may be filed when it appears that:

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

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

3.  The assessment is based on inaccurate information regarding 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 the assessment/sales ratio study.

It is essential to remember that if you appeal your assessed value, you must provide information regarding the inaccuracies or inequities of your assessment. 

Assessment Appeal Forms for Menard County Board of Review

 

 


 

If you disagree with the County Board of Review's decision, you can appeal the decision (in writing) to the State Property Tax Appeal Board or file a tax objection complaint in circuit court. In either case, you must pay your taxes pending the outcome of the appeal of the Board of Review's decision. For more information regarding an appeal to the circuit court, you may contact the Menard County Circuit Clerk's Office. For information regarding an appeal to the 

State Property Tax Appeal Board

WM. G. STRATTON OFFICE BLDG.
401 SOUTH SPRING, ROOM 402
SPRINGFIELD, ILLINOIS 62706

call:
217 782-6076 or 217 785-4427 (TDD) (Springfield)

 

Notice of Meetings - Menard County Board of Review

The Board of Review only schedules meetings as the need arises.  The regular Board of Review meetings of the County of Menard, Illinois, will be held for the Year 2020, as needed, based on the appropriate and timely quantity of filed appeals.  Additional public notification will be given when a meeting is scheduled, and meeting agendas will be posted at the Menard County Courthouse and on the County’s website.  Unless changed by further public notice, the meetings will occur in the Menard County Courthouse, 102 South Seventh Street, Petersburg, Illinois 62675.   Please be advised that a meeting of the Menard County Board of Review has been scheduled for Monday, February 8, 2021.  

 

Agenda 

 

Menard County Farmland Assessment Review Committee Public Meeting 

The link below provides the farmland certified values for the 2022 tax year that the Department is required to certify by May 1 of each year to the chief county assessment officials under 35 ILCS 200/10-115.  These values reflect the statutory changes to 35 ILCS 200/10-115 under Public Act 98-0109 as certified by the Farmland Assessment Technical Advisory Board.  Also attached are the 2021 County Farmland Proposed Averages and information for calculating the EAV for cropland that has a PI below the lowest PI certified by the Department.

 The County Farmland Assessment Review Committee’s review and appeal process of the certified values can be found under 35 ILCS 200/10-120 of the Property Tax Code or Title 86 Illinois Administrative Rules Part 110.165. Each county must have a County Farmland Assessment Review Committee, which consists of 5 members that represent the local assessment community and farmers. The chief county assessment officer convenes the committee around May 1. By June 1, the committee must hold a public hearing regarding implementation plans for the Department’s certified values.  If the committee agrees with the certified values and plan of implementation, then local assessors will begin implementing the data by January 1. If the committee disagrees, then it must propose and forward an alternative to the Department by August 1. The Department has 30 days to provide a written ruling accepting or rejecting the county’s alternative proposal. The county committee has until October 1 to appeal any unfavorable Department ruling to the State Property Tax Appeal Board (PTAB). The PTAB has 60 days, and no later than December 31, to rule on any such appeals.

 

These values will be posted to the Department of Revenue’s web site: https://www2.illinois.gov/rev/localgovernments/property/Pages/farmland.aspx

 

Menard County Farmland Assessment Review Committee will have a Public Meeting on May 10, 2021, at the Menard County Courthouse.   The schedule is attached below. 

2021 Farmland Assessment Review Committee Meeting