AppealDesk

Macon County Property Tax Appeal — Illinois

Rob HartleyRob Hartley·Updated March 5, 2026

Macon County is located in central Illinois with its county seat in Decatur, the 17th largest city in the state. With a population of approximately 104,000, the county encompasses notable cities including Decatur, Mount Zion, and Forsyth. Macon County's effective property tax rate of 2.10% exceeds both the Illinois state average of 1.83% and the national median. The median annual property tax bill of $2,560 is slightly below the national median of $2,690, primarily due to the county's lower home values.

Notable cities: Decatur, Mount Zion, Forsyth, Maroa

Median Home

$121,800

Tax Rate

2.10%

Annual Tax

$2,560

Population

104,000

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

You have 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. Missing this deadline will result in your appeal being rejected by state statute. To find your township's publication date for 2026, contact the Supervisor of Assessments office at 217-424-1364.

Property in Macon County, Illinois — local tax assessment and 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 market value as mandated by Illinois statute. 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%. This means you're taxed on one-third of your home's actual market value.

The Appeal Process

Appeals are heard by the Board of Review. The hearing is somewhat informal with the three Board of Review members, the clerk, and sometimes the township assessor present. You may represent yourself or hire an attorney. The Board will ask you to discuss your evidence, and simply stating that taxes are too high is not sufficient grounds for a reduction.

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Step 1: Verify your publication date by calling the Supervisor of Assessments at 217-424-1364 or checking the local newspaper. You must file within 30 days of this 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, Decatur, or download it from the county website.

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Step 3: Gather evidence to support your appeal, choosing either an equity appeal (comparing your assessment to similar properties) or a market value appeal (using recent comparable sales data). Collect property record cards, comparable property sheets, recent sales data, photos, or repair estimates.

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Step 4: Complete the Board of Review Complaint form with all required information and attach your supporting evidence. The Board of Review begins its session on June 1 and reviews complaints after the filing deadline.

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Step 5: Submit your completed appeal form and evidence to the Supervisor of Assessments Office. You will receive one of three responses by mail: agreement with your evidence (tentative notice), a counter-offer (you have 10 days to request a hearing), or a hearing notice.

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Step 6: If a hearing is scheduled, attend the informal hearing before the three-member Board of Review. Present your evidence and explain why your assessment should be changed. The hearing includes the Board members, the clerk, and sometimes the township assessor.

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Step 7: After all hearings conclude (usually by end of February), the Board will mail you a final decision notice, typically in January.

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Step 8 (Optional): If unsatisfied with the Board of Review decision, you have 30 days from the postmark date to file an appeal with the Illinois Property Tax Appeal Board (PTAB) using forms available at www.ptab.illinois.gov.

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Step 9 (Final option): After exhausting PTAB remedies, you may file a court action through the Circuit Court with assistance from an attorney.

Required form: Board of Review Complaint form (available at Supervisor of Assessments Office)

Filing Methods

in-person:Macon County Supervisor of Assessments, 141 South Main Street, Decatur, IL 62523
mail:Macon County Supervisor of Assessments, 141 South Main Street, Decatur, IL 62523

Evidence to Bring

Comparable property assessments or recent sales dataProperty record cardsPhotos of property conditionRepair estimates or appraisal reportsReal estate transfer declarations

Macon County Assessor Contact

Macon County Supervisor of Assessments

Phone: 217-424-1364

Address: 141 South Main Street, Decatur, IL 62523

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

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

Hours: 8:30 AM - 4:30 PM (Monday-Friday)

Tax Exemptions in Macon County

General Homestead Exemption

$6,000 maximum reduction in EAV

Reduces the equalized assessed value (EAV) of residential property occupied by its owner as their principal dwelling.

Eligibility: Owner-occupied primary residence. Only one homestead exemption allowed per person or married couple throughout the United States.Deadline: Contact Supervisor of Assessments office

Senior Citizen Homestead Exemption

$5,000 reduction in EAV (all counties outside Cook County region)

Additional exemption for homeowners aged 65 and older on top of the general homestead exemption.

Eligibility: Homeowners age 65 or older by January 1 of the assessment year, property must be primary residence.Deadline: Contact Supervisor of Assessments office

Senior Citizen Assessment Freeze

Freezes EAV at base year level

Freezes the property's equalized assessed value to prevent increases due to inflation.

Eligibility: Seniors age 65+ with total household income under $65,000, must be enrolled in specific public assistance programs or meet income requirements. Requires annual application.Deadline: Annual application required

Persons with Disabilities Homestead Exemption

$2,000 reduction in EAV

Annual reduction in EAV for primary residence occupied by a person with a disability who pays property taxes.

Eligibility: Disabled person must have legal or equitable interest in the property and occupy it as primary residence.Deadline: Initial application with proof of disability required

Veterans with Disabilities Standard Homestead Exemption

$2,500 reduction in EAV for 30-49% disability; $5,000 for 50-69% disability; increases with higher disability ratings

Annual reduction for veterans with service-connected disabilities rated at least 30% by the U.S. Department of Veterans Affairs.

Eligibility: Veteran with service-connected disability rating of at least 30%, property must be primary residence.Deadline: Application required with VA documentation

Veterans with Disabilities Exemption for Specially-Adapted Housing

Up to $100,000 reduction in assessed value

Major exemption for specially adapted housing for veterans with disabilities where federal funds were used for purchase or construction.

Eligibility: Veteran with permanent and total service-connected disability where federal funds were used for specially adapted housing modifications.Deadline: Valid for as long as veteran, spouse, or unmarried surviving spouse resides on property

Returning Veterans Homestead Exemption

$5,000 reduction in EAV for two years

Two-year exemption for veterans returning from active duty in an armed conflict.

Eligibility: Veteran who returned from active duty in an armed conflict involving U.S. armed forces. Can receive exemption for another tax year if veteran returns from active duty again.Deadline: File Form PTAX-341 with Supervisor of Assessments

Official Resources

Macon County Supervisor of Assessments Website →

Official county assessor website with exemption information, appeal forms, and assessment details.

Macon County Property Tax Search Portal →

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

Illinois Property Tax Appeal Board (PTAB) →

State-level appeals board with forms, instructions, and information for appealing Board of Review decisions.

Illinois Department of Revenue - Property Tax Exemptions →

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

Check Your Macon County Assessment

Enter your address to see if your Macon County property is overassessed.

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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 or download it from their website. You'll need to gather evidence supporting your claim—either comparable property assessments for an equity appeal or recent sales data for a market value appeal. Complete the form with all required information and attach your supporting documentation including property record cards, photos, or repair estimates. Submit everything to the Supervisor of Assessments Office either in person or by mail within 30 days of your township's publication date. The Board reviews appeals after the filing deadline and will contact you by mail with their decision or hearing notice.
What happens after I file my property tax appeal in Macon County?
After filing your appeal, the Macon County Board of Review (which convenes June 1st annually) will review your complaint and send you one of three responses by mail. First, they may agree with your evidence and send a tentative notice matching your requested value—no response is needed if you agree. Second, they may send a counter-offer stating their valuation, giving you 10 days to request a hearing if you disagree. Third, they may directly send you a hearing notice with a scheduled date. If you attend a hearing, you'll present your evidence to the three Board members, the clerk, and possibly your township assessor. Final decisions are typically mailed in January after all hearings conclude, usually by the end of February.
What is the homestead exemption worth in Macon County, Illinois?
In Macon County, the General Homestead Exemption provides up to a $6,000 reduction in your property's equalized assessed value (EAV), which can save you approximately $126 annually in property taxes at the county's 2.10% 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, totaling $11,000 in combined 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.
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. If you successfully argue your home is worth $20,000 less in market value, that translates to roughly $6,667 less in assessed value (at the 33.33% ratio), saving you about $140 per year. Many homeowners nationwide are over-assessed—studies show about 25% of homes may be unfairly assessed. Given that the median home in Macon County pays $2,560 annually, even a 10-15% reduction could save homeowners $250-$385 per year.
What evidence do I need for a successful property tax appeal in Macon County?
For a successful appeal in Macon County, you need solid evidence supporting either an equity claim or market value claim. For equity appeals, gather assessment information on at least 3-5 comparable properties—homes of similar size, age, construction quality, and location with lower assessed values than yours. For market value appeals, collect recent sales data (within the past 6-12 months) of comparable properties, showing your home is over-assessed relative to actual market conditions. Additional strong evidence includes professional appraisals, photos documenting property condition or defects, repair estimates for needed work, property record cards from the Assessor's office, and real estate transfer declarations. Simply stating your taxes are too high without supporting documentation will not succeed—the Board needs concrete data to justify a reduction.
Can I appeal my Macon County property taxes to the state if the Board of Review denies my appeal?
Yes, if you're unsatisfied with the Macon County Board of Review's decision, you can appeal to the Illinois Property Tax Appeal Board (PTAB). You must file your PTAB appeal within 30 days of the postmark date on the Board of Review's final decision notice, which is typically mailed in January. PTAB appeals require specific state forms available at www.ptab.illinois.gov or from the Supervisor of Assessments office. You can present new evidence to PTAB that wasn't considered at the county level. If PTAB also denies your appeal, you have the final option of filing a court action in Circuit Court, though this requires hiring an attorney. It's important to note that filing a PTAB appeal does not delay your tax payment obligations—you must still pay your property taxes on time while the appeal is pending.
How does the 33.33% assessment ratio work for property taxes in Macon County?
Illinois law requires that all non-farm property in Macon County be assessed at exactly 33.33% (one-third) of its market value. This means if your home's market value is $121,800, your assessed value would be $40,594 ($121,800 × 0.3333). Your property tax bill is then calculated by multiplying this assessed value by the local tax rate of 2.10%, resulting in approximately $2,560 in annual taxes before exemptions. This assessment ratio is uniform across the county to ensure fairness. If you believe your market value is incorrect—for example, your home is actually worth $100,000 but assessed as if it's worth $150,000—this is grounds for a property tax appeal. Understanding this ratio is crucial because you need to prove the market value is wrong, not just that the assessed value seems high.

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 →

More Illinois Counties

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← All Illinois property tax appeal info

Sources: https://maconcounty.illinois.gov/departments/supervisor-of-assessments/ | https://taxbycounty.com/illinois/macon-county | https://www.ptab.illinois.gov/ | https://tax.illinois.gov/localgovernments/property/taxrelief.html | https://en.wikipedia.org/wiki/Macon_County,_Illinois

Last verified: 2026-03-05