AppealDesk

Macon County Property Tax Appeal, Illinois

Travis BunnTravis Bunn·Updated July 24, 2026

Macon County is located in central Illinois with Decatur serving as the county seat and largest city. With a 2026 population estimated at 98,651, the county is known as 'The Heart of Illinois' due to its central location. The county's effective property tax rate of 2.10% exceeds both the Illinois state average of 1.83% and the national median of 1.02%, while the median annual tax bill of $2,560 is slightly below the national median of $2,690 due to lower home values. Property tax appeals are particularly important in Macon County given that the effective rate is about 15% higher than the state average, meaning homeowners with overassessed properties may be paying significantly more than necessary.

Notable cities: Decatur, Mount Zion, Forsyth, Maroa, Macon

Median Home

$121,800

Tax Rate

2.10%

Annual Tax

$2,560

Population

98,651

On the typical Macon County home, valued near $121,800 at the county’s effective tax rate of 2.10%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: 30 days from publication date in local newspaper

You have exactly 30 days from the date your assessment is published in the local newspaper to file an appeal with the Board of Review. Publication dates vary by township. By state statute, your appeal cannot be accepted after this 30-day deadline. To find your specific township's 2026 publication date, contact the Supervisor of Assessments office at 217-424-1364.

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Aerial view of an Illinois residential neighborhood. Macon County appeal guide.

How Macon County Assesses Property

33.33%of market value

Assessed by: Macon County Supervisor of Assessments

Assessment cycle: quadrennial with rotating districts

Notices typically mailed: April-May (Spring)

In Macon County, properties are assessed at 33.33% of their fair market value as mandated by Illinois statute. This means you're taxed on one-third of your home's actual market value. For example, if your home's market value is $121,800 (the county median), at Illinois's 33.33% assessment ratio your assessed value would be $40,594, resulting in approximately $2,560 in annual taxes at the county's effective rate of 2.10%.

The Appeal Process

Appeals are heard by the Board of Review. The Board of Review hearing is informal with the three Board members, the clerk, and sometimes the township assessor present. You'll present your evidence and explain why your assessment should be reduced, and the Board will review your case and either maintain the assessment or adjust it as necessary.

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Step 1: Determine your deadline by finding your township's publication date. Call the Supervisor of Assessments at 217-424-1364 to confirm when your assessment was published in the local newspaper. You have 30 days from that date.

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Step 2: Obtain the Board of Review Complaint form from the Supervisor of Assessments Office at 141 South Main Street in Decatur, download it from the county website, or request it by calling 217-424-1364.

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Step 3: Gather your evidence including comparable sales of similar properties, photographs showing property condition issues, repair estimates for needed work, or a professional appraisal. Determine whether your appeal is based on equity (similar properties are assessed lower) or market value (your assessment exceeds fair market value).

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Step 4: Complete the Board of Review Complaint form with all required information including your property's PIN, current assessed value, and the value you believe is correct. Attach all supporting evidence and documentation.

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Step 5: File your completed appeal with the Macon County Board of Review before the 30-day deadline either in person at Room 401 or by mail to 141 South Main Street, Decatur, IL 62523.

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Step 6: Attend the Board of Review hearing where you will present your evidence to the three-member panel. The hearing is informal with the Board members, clerk, and sometimes the township assessor present. Explain why your assessment should be reduced.

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Step 7: If the Board of Review denies your appeal or you're unsatisfied with the reduction, you can appeal to the Illinois Property Tax Appeal Board (PTAB) within 30 days of the Board of Review's final decision, typically mailed in January.

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Step 8: As a final option, if PTAB denies your appeal, you can appeal to circuit court, though most disputes are resolved at the Board of Review or PTAB level.

Required form: Board of Review Complaint form

Filing Methods

in-person:Macon County Office Building, 141 South Main Street, Room 401, Decatur, IL 62523
mail:Macon County Board of Review, 141 South Main Street, Room 401, Decatur, IL 62523
phone:Call 217-424-1364 to request forms or for assistance

Evidence to Bring

Comparable sales of similar propertiesPhotographs of property condition issuesRepair estimates or contractor quotesProfessional appraisal reportProperty record cards showing assessment details

Macon County Assessor Contact

Macon County Supervisor of Assessments

Phone: 217-424-1364

Address: 141 South Main Street, Room 401, Macon County Office Building, Decatur, IL 62523

Website: https://maconcounty.illinois.gov/departments/supervisor-of-assessments/

Online Portal: https://www.propertytax.maconcounty.illinois.gov/

Hours: Monday-Friday 8:30 AM to 4:30 PM (excluding legal holidays)

Tax Exemptions in Macon County

General Homestead Exemption

$6,000 reduction in EAV (approximately $126 annual tax savings)

Reduces the equalized assessed value (EAV) of your primary residence

Eligibility: Available for residential property occupied by the owner as their principal dwelling place. Only one homestead exemption allowed per household.Deadline: Contact Supervisor of Assessments at 217-424-1364

Senior Citizen Homestead Exemption

$5,000 reduction in EAV (approximately $105 annual tax savings)

Additional exemption for homeowners age 65 and older

Eligibility: Homeowners age 65 or older on their primary residence. Can be combined with General Homestead Exemption for total $11,000 reduction worth approximately $231 annually.Deadline: Contact Supervisor of Assessments at 217-424-1364

Senior Citizens Assessment Freeze

Varies - prevents increases in EAV

Freezes the assessed value at the level when you first qualified, protecting against future assessment increases

Eligibility: Homeowners age 65+ with total household income of $65,000 or less (increased to $75,000 for 2026 tax year). Must be renewed annually.Deadline: Annual application required - contact Supervisor of Assessments

Disabled Veterans Standard Homestead Exemption

$2,500 reduction for 30-49% disability; $5,000 for 50-69% disability; Full exemption for 70% or higher

Exemption for veterans with service-connected disabilities

Eligibility: Veterans with VA-verified service-connected disability ratings. Veterans with 70% or higher disability (or their surviving spouses) receive full property tax exemption.Deadline: File Form PTAX-341 with Supervisor of Assessments

Home Improvement Exemption

Up to $75,000 in added fair cash value annually for 4 years

Exempts the added value from new improvements to existing homes

Eligibility: Available for improvements to existing residential property. Exemption continues for four years from date improvement is completed and occupied.Deadline: Application required with Supervisor of Assessments after improvement completion

Macon County Appeal Packet · $49

Comparable sales evidence, county-specific filing guide, and professional cover letter. Enter your address to get started.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Macon County for 2026?
In Macon County, you have exactly 30 days from the publication date to file your property tax appeal with the Board of Review. The publication date refers to when your assessment is published in the local newspaper, and these dates vary by township. By state statute, your appeal cannot be accepted after this 30-day deadline, so it's critical to act quickly. To find your specific township's 2026 publication date, call the Supervisor of Assessments office at 217-424-1364. Missing this deadline means you'll have to wait until the next assessment cycle to appeal.
How do I file a property tax appeal with the Macon County Board of Review?
To file an appeal in Macon County, first obtain the Board of Review Complaint form from the Supervisor of Assessments Office at 141 South Main Street in Decatur, download it from the county website, or call 217-424-1364 to request it. Complete the form with your property information and attach all supporting evidence such as comparable sales, photographs, or appraisal reports. Determine whether your appeal is based on equity or market value. Submit the completed form and evidence to the Board of Review at Room 401, 141 South Main Street, Decatur, IL 62523, either in person or by mail before your 30-day deadline expires.
What is the homestead exemption worth in Macon County?
In Macon County, the General Homestead Exemption provides up to a $6,000 reduction in your property's equalized assessed value (EAV), which saves approximately $126 annually in property taxes at the county's 2.10% effective tax rate. If you're 65 or older, you can also receive the Senior Citizen Homestead Exemption for an additional $5,000 reduction in EAV. Combined, these exemptions total $11,000 in EAV reductions worth approximately $231 in annual tax savings. These exemptions are only available for your primary residence, and you can only claim one homestead exemption per household. To apply, contact the Supervisor of Assessments at 217-424-1364.
What happens at a Macon County Board of Review hearing?
The Board of Review hearing in Macon County is somewhat informal with the three Board of Review members, the clerk, and sometimes the township assessor present. During the hearing, you will present your evidence and explain why you believe your assessment should be reduced. The Board reviews both equity appeals (comparing your assessment to similar properties) and market value appeals (showing your assessment exceeds fair market value). After hearing your case, the Board will either maintain the current assessment or adjust it as necessary. The Board generally completes appeal hearings by the end of February, and you'll receive a written decision that can be further appealed to the Illinois Property Tax Appeal Board if you disagree.
How much can I save by appealing my property taxes in Macon County?
The amount you can save through a successful property tax appeal in Macon County depends on how much your assessment is reduced. For example, if your home's assessed value is reduced by $10,000, you would save approximately $210 annually at Macon County's 2.10% effective tax rate. On a typical home valued at $121,800, even a 10% over-assessment means you're overpaying by about $256 per year, which compounds year after year until you appeal. Many homeowners are overassessed without realizing it, and a successful appeal provides savings that continue into future years. The potential savings make it worthwhile to review your assessment and file an appeal if you believe your property is overvalued.
What evidence do I need for a Macon County property tax appeal?
For a successful appeal in Macon County, you should provide comparable sales of similar properties that recently sold for less than your assessed value would indicate, showing that your assessment is too high relative to market conditions. Include photographs that document any property condition issues, deferred maintenance, or functional obsolescence that affects value. Repair estimates or contractor quotes for needed work strengthen your case. You can also submit a professional appraisal establishing fair market value as of the assessment date. Additionally, if filing an equity appeal, provide property record cards or assessment data showing that similar properties in your neighborhood are assessed at lower values, demonstrating unequal treatment.
Can I appeal to the Illinois Property Tax Appeal Board if I lose at the Board of Review?
Yes, if the Macon County Board of Review denies your appeal or you're unsatisfied with their decision, you can appeal to the Illinois Property Tax Appeal Board (PTAB) within 30 days of the postmark date on the Board of Review's final decision notice, which is typically mailed in January. PTAB is a state-level quasi-judicial body that provides an independent review of your assessment. You must file using PTAB's prescribed residential appeal form (PTAB-1A) along with a copy of the Board of Review's decision and all your evidence. PTAB appeals can be filed through their online e-filing portal at www.ptab.illinois.gov or by mail to their Springfield office. If PTAB also denies your appeal, circuit court is the final option.
How does Macon County's assessment cycle work and when will my property be reassessed?
Macon County follows a quadrennial reassessment cycle with rotating assessment districts, meaning properties are fully reassessed once every four years. The county's townships are divided into four assessment districts, and each district undergoes a general reassessment in its designated year. In years between a township's general reassessment, only properties with changes (such as new construction, improvements, or corrections) are reassessed. Assessment notices are typically mailed in April-May (spring) and published in local newspapers shortly thereafter. Because Macon County uses four rotating districts, every year is a general assessment year for at least one district. To find out when your specific township is scheduled for its next general reassessment, contact the Supervisor of Assessments at 217-424-1364.

Official Resources

Macon County Supervisor of Assessments Website →

Official county assessor website with exemption information, appeal forms, assessment details, and contact information for the Supervisor of Assessments office.

Macon County Property Tax Search →

Search property tax records, view current assessment information, and look up property details by parcel number, owner name, or address.

Illinois Property Tax Appeal Board (PTAB) →

State-level appeals board with forms, instructions, e-filing portal, and information for appealing Board of Review decisions to PTAB.

Illinois Department of Revenue - Property Tax Exemptions →

Comprehensive information about all property tax exemptions available in Illinois with eligibility requirements and application procedures.

For state-wide appeal information including Illinois's assessment ratio and deadlines, see our Illinois Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

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← All Illinois property tax appeal info

Sources: https://maconcounty.illinois.gov/departments/supervisor-of-assessments/ | https://maconcounty.illinois.gov/departments/board-of-review/ | https://www.appealdesk.com/appeals/illinois/macon | https://taxbycounty.com/illinois/macon-county | https://www.ptab.illinois.gov/ | https://worldpopulationreview.com/us-counties/illinois/macon-county

Last verified: 2026-07-24