Supervisor of Assessments

Supervisor of Assessments:
Jason D. LeMar
jlemar@co.menard.il.us

Randa Thomas, Chief Deputy Assessor
Amanda Espenschied, Deputy Assessor


Tax Information Available Online

Are you preparing your Income Tax information?

Need your real estate tax payment information?

No problem - use our helpful online GIS system at:

Online Web Portal and Smart Mobile Devices click here    http://mencoilgis.maps.arcgis.com/home/index.html


Description of Services

The Menard County Office of Assessments is responsible for accurately assessing the more than 11,900 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, and all of the annual assessment work is completely 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 are constantly updating our parcel information files with accurate data. We also annually apply over 5,833 homestead and 575 non-homestead exemptions on behalf of the taxpayers of Menard County. We assist the various facets of the public with many assessment questions each day, while keeping an organized and efficient office to serve the taxpayers to the best of our trained abilities. In addition, 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, as well as 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

Tax Statistics

These are great sources of information applicable to any assessment office in the State of Illinois.


Geographic Information Systems Mapping ( Assessment / Tax Data )

Online Web Portal and Smart Mobile Devices click here    http://mencoilgis.maps.arcgis.com/home/index.html

Using Google Earth, click here for access to a kmz file     https://www.dropbox.com/sh/6r6x9cjtmmxrxkk/AADTXfrfhlD2y2E-Hu9oCjmna?dl=0


 

Farmland Assessment Review Committee

The Menard County Farmland Assessment Review Committee schedules meetings as the need arises. The regular Farmland Assessment Review Committee meetings of the County of Menard, Illinois, for the Year 2017, will be held, as needed. 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 at www.menardcountyil.org. Unless changed by further public notice, the meetings will take place in the Menard County Courthouse, 102 South Seventh Street, Petersburg, Illinois 62675.


Board of Review

PTAX-230 Non Farm Assessment Appeal/Complaint

NOTICE OF REGULAR MEETINGS BOARD OF REVIEW COUNTY OF MENARD, ILLINOIS

The Board of Review schedules meetings as the need arises. The regular Board of Review meetings of the County of Menard, Illinois, for the Year 2017, will be held, as needed. 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 at www.menardcountyil.org. Unless changed by further public notice, the meetings will take place in the Menard County Courthouse, 102 South Seventh Street, Petersburg, Illinois 62675.


New Veterans Exemptions Available

Please use the forms below to apply for the newly approved Veteran Homestead Exemptions:


Publications & Applications

The following publications may be viewed or printed by clicking on the titles below:


Leasehold Homestead Exemptions

 


Frequently Asked Questions

2016 Assessment Change Notices Mailed and Publication Printed on November 10, 2016

 

The Menard County Office of Assessments has compiled and certified the 2016 Real Estate Property Tax Assessments and mailed notices of these changes to the affected taxpayers.  The changes were also published in the local newspapers on November 10, 2016.  Taxpayers are allowed to file appeals for their 2016 Real Estate Property Tax Assessments until December 12, 2016.  *Reminder:  All property assessments are open for appeal at this time, regardless of receipt of said notice or change of assessment for 2016.

New Property Exemption Legislation and Forms Available

 

Governor Rauner has signed SB107 to provide improved property tax relief to Disabled Veterans throughout Illinois.  These required forms for these new exemptions are now available on the Menard County Website.  Please visit the Supervisor of Assessments page for detailed explanations and application forms to complete allowing veterans to take advantage of these new exemptions.  

Notice of Meeting                                                                Tractor-Farmland-300x223.jpg

Menard County Farmland                   

Assessment Review Committee

The Menard County Farmland Assessment Review Committee schedules meetings as the need arises.  The regular Farmland Assessment Review Committee meetings of the County of Menard, Illinois, for the Year 2017, will be held, as needed.  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 at www.menardcountyil.org.  Unless changed by further public notice, the meetings will take place in the Menard County Courthouse, 102 South Seventh Street, Petersburg, Illinois 62675.

First, despite national economic statistics, our local real estate values are stable and have continued to show consistent appreciation throughout our national economic retraction.  There are several sources of local data to turn to, but our office would like to illustrate just a couple independent studies for reference:

 

1)  The Springfield Capital Area Association of Realtors site statistics for 2014, and 2)  the IL Department of Revenue 2014 Sales Ratio Studies.  The Realtor statistics show that overall, the 2015 Menard County Median Home Sales showed a 9.1% increase over 2013.  That is a sign that our market is still viable, and people still demand our area real estate.

The Illinois Department of Revenue studies the real estate sales within every county throughout Illinois, and generates a Sales Ratio Study that provides feedback to the local assessment authority by comparing the actual sales prices of non-farm properties to the local assessed value.  The statutory target is 33.33%.  Our 2015 study, which uses 2012, 2013 and 2014 data calculates our 2014 sales ratio at 33.95% and our 3-year average is at 33.76%.  This continues to show that the average local sales prices are right on track with our current assessed values.

In addition, the local taxing districts continue to have significant rising operating costs associated with providing public services.  Many factors influence these local budgets, like salaries, insurance costs, equipment, service calls and even fuel. State and Federal payment reductions can also lead to local taxing districts needing to increase their local tax burden to afford these services to the public.

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 links:

     -  Illinois Property Tax System

     -  Tax Statistics

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.  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 his/her assessment with the Supervisor of Assessments or office staff prior to the filing of 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.

If, after talking with the Supervisor of Assessments, the taxpayer still wishes to pursue a formal complaint, he/she needs to familiarize themselves with the rules governing hearings before the Menard County Board of Review.  However, the 30-day time limit for filing from the date of publication will not be changed to allow for discussing the assessment with the assessor.  A formal complaint may be filed when it appears that:

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

    

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

    

3.  The assessment is based on inaccurate information in regard to 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 assessment/sales ratio study.

It is very important to remember that if you appeal your assessed value, you must provide information regarding the inaccuracies or inequities of your assessment.  Neither the Supervisor of Assessments nor the Board of Review will accept an appeal of the property tax amount.  We are concerned with the value of your property and we strive to provide a fair and equitable assessment, but we are not concerned with the property tax bill, as the tax amount is determined from the annual levies that are filed by the taxing districts.  Example - if assessments stayed the same in a given year, but levies were to increase, tax bills would also increase, regardless of an assessment change or not.
 

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.

 

 

Disaster Declaration

 Menard County has been declared a disaster area by Governor Rauner.  The Gubernatorial Disaster Proclamation Notification, Gubernatorial Proclamation, and the required Form PTAX-245 Disaster Area Application for Reassessment are now available below.
 
Proclamation Information
PTAX-245