McLean County officials explain assessments, equalization and how to file a tax complaint

My name is Tim Jorzak, McLean County supervisor of assessments, said he led an information session for residents to explain how property taxes are calculated and what taxpayers can do if they disagree with values.

Property tax, he said, "is the primary means of funding local government." He described Illinois assessment law, the county’s equalization role and the complaint process for property owners who believe their property’s fair cash value is incorrect.

The session focused on three practical points: how assessors determine value, how equalization keeps taxes fair across townships and counties, and how taxpayers can challenge valuations. Jorzak said equalization is necessary to keep every property assessed at the same portion of its fair cash value and to avoid a state-imposed adjustment that would limit local appeal rights.

How values are set

Jorzak explained that most properties are valued at "fair cash value," which Illinois law defines as the amount a property would sell for in an arm’s-length transaction between a willing buyer and a willing seller. He said farmland is treated differently and is valued on "value in use." For most other property, assessed value in McLean County is 33 1/3 percent of fair cash value, with Cook County an exception.

He described mass-appraisal techniques: township assessors collect measurements, photos and sales data; the county office receives those rolls about June 15; and assessors apply cost tables or market-derived rates across groups of properties rather than reappraising each parcel individually.

Equalization and why it matters

Jorzak said equalization adjusts assessed values so the median sale ratio in each township approaches 100 percent of fair cash value. If a township’s median is low, the county applies a percentage factor to bring that township’s assessments in line. He warned that if the county fails to equalize, the state can impose a countywide factor and "if the state does it, you will not like the outcome." He said state intervention also changes appeal rights.

Jorzak used examples showing how differing assessment practices across adjacent townships or counties shift tax burdens between taxpayers who receive the same local services, such as the Unit 5 school district and colleges with multi-county service areas.

Complaint process and evidence

If a taxpayer disagrees with the value on the notice, Jorzak urged them to first contact the township assessor. He described the complaint (appeal) process to the Board of Review as informal and said most hearings last under 10 minutes. For this mailing, he gave a filing deadline of Oct. 29 and emphasized appeals must be postmarked by the statutory deadline or filed electronically by midnight of that date.

Jorzak said appeals in Illinois are decided on the preponderance of evidence: "whoever makes the best case in front of the board." He said recent purchase prices, recent appraisals and comparable sales closest to the assessment date (ideally within the prior year) are the most persuasive evidence. He added appraisals are often the strongest evidence but are not required.

Exemptions and relief programs

Jorzak and Rebecca McNeil, McLean County treasurer and ex officio county collector, reviewed exemptions residents should check. Items they cited:

- Homestead exemption for owner-occupied residences. - Senior homestead exemption for homeowners 65 and older (residents must apply). - Senior freeze exemption for homeowners 65+ with household income limits; Jorzak said the current statutory income threshold is $65,000. - Disability exemptions and disabled-veteran exemptions starting at 30 percent service-connected disability; those with 70 percent or higher service-connected disability may be fully tax-exempt. - A recent legislative full exemption for World War II veterans.

McNeil stressed that exemptions can be added after the tax bill is issued in some cases and that the treasurer’s office can recalculate and issue refunds if an exemption is applied late and reduces tax liability.

Clerk and treasurer roles; bills and deadlines

Glenn Swanson of the county clerk’s office described the clerk’s role as collecting levies from the 170-plus local taxing districts, confirming budget and levy disclosures and producing the final extension calculations that determine tax rates. He urged homeowners to engage with local taxing districts during budget and levy discussions.

McNeil explained the treasurer/collector role: her office produces bills, collects taxes for about 187 taxing bodies in the county and distributes revenues to those districts. She summarized the calculation: equalized assessed value minus exemptions equals taxable value; taxable value times the tax rate equals the amount due.

McNeil provided these practical details for taxpayers:

- Property tax bills are mailed at least 30 days before delinquency dates and are labeled by tax year (for example, "tax year 2024, payable 2025"). - Taxes in McLean County are payable in two installments, due in June and September. - Interest on unpaid taxes is 1.5 percent per month; delinquent parcels are subject to published notices and eventual tax sale procedures under Illinois law. Tax buyers and a statutory redemption period are part of that process.

County figures and local scale

Officials said McLean County has roughly 69,000 parcels and about 43,000 owner-occupied properties receiving homeowner exemptions. Jorzak said his office processes about 4,500 transfer-declaration (PTAX-203) forms a year for McLean County sales. McNeil gave a collection figure for tax year 2023, payable 2024, of about $431.8 million (up from roughly $395.7 million the prior year), and noted that school districts receive the largest share of local property tax dollars.

How taxpayers can act now

Jorzak advised residents who think their value is incorrect to collect comparables or an appraisal and file a complaint, noting that roughly 75 percent of homeowners who file obtain some reduction from the Board of Review. He emphasized the statutory filing deadline and that non-attorneys cannot represent taxpayers before the Board of Review unless they are lawyers; paid consultants can assist but cannot file in place of the property owner.

McNeil emphasized one administrative point homeowners often overlook: only the property owner, trustee or holder of power of attorney can change the mailing address for a tax bill. Mortgage companies cannot legally request a mailing-address change on behalf of a homeowner.

The presentation closed with officials offering to help residents file complaints and answering individual questions following the session.