Macon County property tax appeal 2027: deadline, forms and how to file
To appeal a Macon County assessment, file with the Macon County Board of Review by mail or in person; in Illinois the deadline is 30 days after the township assessment list is published (Cook County uses township filing windows). Confirm the exact date on your notice or with the assessor; we add each county's 2027 date here when it is published.
Assessment notices are mailed and the assessments are published in the local newspaper when a property changes or it is the township's general reassessment year; each township has its own publication date. The Board of Review comes into session June 1.
Data as of 20 Oct 2026 · Macon County Board of ReviewCheck your own assessment
Free. We compare the value on your notice with recent sales of similar homes nearby and tell you whether an appeal is worth filing. Have your assessment notice and tax bill handy.
By checking an address you agree to the Terms and Privacy Policy. We keep an address only if you add it to a dashboard; we never sell it.
How to file in Macon County
- Step 1
File the appeal
Use the method your notice lists, usually Form PTAX-230, by the deadline on the notice.
- Step 2 · before the hearing
Prepare and submit your evidence
Overvaluation must be shown by a preponderance of the evidence; a uniformity (equity) claim needs clear and convincing evidence. The strongest evidence is a recent arm’s-length purchase of your home, or an appraisal as of January 1. Otherwise use at least three comparable sales, or for equity at least three similar nearby homes with their assessments and property record cards, in a grid. Bring a photo of your home and its property record card.
- Step 3
Meet, then hear
An informal review with Township assessor or Supervisor of Assessments comes first; if you decline the offer, the Macon County Board of Review hears the case. Most reductions happen at the first step.
Before you file: how to read your notice · evidence that works · informal vs formal hearing · when not to appeal
Forms
| Form | Number | Use | Format |
|---|---|---|---|
| Non-Farm Property Assessment Complaint | PTAX-230 | Board of Review complaint for non-farm property (state form PTAX-230) | Fillable PDF |
| Farm Property Assessment Complaint | — | Board of Review complaint for farm property | |
| Residential Appeal Comparable Worksheet | — | Comparable sales/equity grid for residential appeals | |
| Commercial Appeal Comparable Grid | — | Comparable grid for commercial appeals | |
| Important Instructions for Filing an Appeal | — | County checklist: evidence types and number of copies to file | |
| 2026 Board of Review Rules | — | Rules and procedures for assessment complaints | |
| Residential Appeal (Property Tax Appeal Board) | PTAB-1A | Only after the Board of Review decides: the state appeal, due 30 days after the board’s written notice. Can also be filed online through PTAB eFile. | Fillable PDF |
Appeal levels
| Level | Who hears it | Deadline | Cost |
|---|---|---|---|
| Informal review | Township assessor or Supervisor of Assessments | Before the Board of Review deadline | Free |
| Board of Review | Macon County Board of Review | 30 days after the assessment list is published | Free |
| Property Tax Appeal Board | Illinois Property Tax Appeal Board (state) | 30 days after the Board of Review’s written decision | No filing fee |
| Court | Circuit court (administrative review), or a tax objection in Macon County circuit court | 35 days after the PTAB decision; tax objections follow the tax-bill penalty date | Court costs |
What evidence the board accepts
Overvaluation must be shown by a preponderance of the evidence; a uniformity (equity) claim needs clear and convincing evidence. The strongest evidence is a recent arm’s-length purchase of your home, or an appraisal as of January 1. Otherwise use at least three comparable sales, or for equity at least three similar nearby homes with their assessments and property record cards, in a grid. Bring a photo of your home and its property record card.
Macon County questions
When is the Macon County appeal deadline for 2027?
No 2027 date is published yet. The board’s rule: Complaint must be filed with the Board of Review clerk within 30 calendar days after the township's assessment roll is published in the local newspaper (the county says publication dates differ by township). No extensions: complaints filed late are docketed for the following year. A deadline falling on a weekend or holiday moves to the next business day. U.S. mail is filed on the postmark date, other carriers on the shipper's tracking-label date, hand deliveries on the date received; electronic delivery is not valid. File the form and all evidence in duplicate; evidence must be submitted within 10 days after the complaint is filed.
How do I appeal my assessment in Macon County?
File the Non-Farm Property Assessment Complaint with the Macon County Board of Review, Macon County Office Building, 141 S. Main Street, Suite 401, Decatur, IL 62523. Mailed complaints count as filed on the postmark date.
Should I talk to the assessor first?
Yes. The township assessor or the Macon County Supervisor of Assessments can fix record errors informally. Still file with the Macon County Board of Review by the deadline: a board complaint is required before any state appeal.
What evidence works best?
A recent arm’s-length purchase of your home or an appraisal as of January 1. Otherwise, at least three comparable sales, or three similar nearby homes with lower assessments, with property record cards and photos.
How do I contact the Macon County Supervisor of Assessments?
Mail: Macon County Board of Review, Macon County Office Building, 141 S. Main Street, Suite 401, Decatur, IL 62523. Phone: (217) 424-1367. Hours and walk-in details: maconcounty.illinois.gov.
What if the Board of Review says no?
Appeal to the Illinois Property Tax Appeal Board within 30 days of the board’s written decision. There is no fee, and you can file online through PTAB eFile. A lowered value on an owner-occupied home carries over for the rest of the assessment period.
Check whether yours is over-assessed
Nearby counties
Piatt County · De Witt County · Moultrie County · Christian County · Logan County · Shelby County · Sangamon County
- Macon County - Supervisor of Assessments
- Macon County - Board of Review
- Macon County - How Do I Appeal My Property Assessment?
- Macon County - Board of Review downloads
- Macon County - 2026 BOR Rules (PDF)
- Macon County - Important Instructions for Filing an Appeal (PDF)
- Macon County - 2026 BOR Regular Meeting Schedule (PDF)
- 35 ILCS 200/16-55 — Board of Review complaints
- 35 ILCS 200/12-10 — Publication of assessments
- 35 ILCS 200/16-160 — Appeal to the Property Tax Appeal Board
- Illinois DOR — Assessment Appeals
- Property Tax Appeal Board — Filing your appeal
- Property Tax Appeal Board — FAQ
- U.S. Census Bureau, county population estimates (2024) and county gazetteer (2024).