The Logan County Supervisor of Assessments is appointed to a four-year term by the County Board and must have at least two years of relevant experience, pass a qualifying examination and possess a professional appraisal designation for completing courses in assessment techniques successfully. The duties of the Supervisor of Assessments include assessing and maintaining records for all real property in the county as well as maintaining the parcel layer for GIS mapping.
To view the GIS Mapping website, please click here.
Property Tax Cycle
1. Assessment - All real property is discovered, listed and appraised so that values for property can be determined. The Supervisor of Assessments ensures that assessment levels are uniform and at the legal assessment level by applying uniform percentage increases or decreases (multipliers) to all assessments in the jurisdiction.
2. Review of assessment decisions - The Logan County Board of Review determines whether the Supervisor of Assessments has calculated assessed values correctly, assess and property that was omitted and review on non-homestead exemption applications. Property owners may appeal unfair assessments to the Board of Review and, if dissatisfied with the Board's decision, may appeal with the Illinois Property Tax Appeal Board.
3. State Equalization - The Illinois Department of Revenue equalizes assessments among counties and issues a State equalization factor (multiplier) for each county.
4. Levy - Taxing districts determine the amount of revenues they need to raise from property taxes, hold any required public Truth-in-Taxation hearings, and certify levies to the County Clerk.
5. Extension - The County Clerk applies the State equalization factor, calculates the tax rate, apportions the levy among the properties in a taxing district according to their equalized assessed values so that the tax bills can be computed, abates taxes as directed by taxing districts, and prepares books for the County Treasurer.
6. Collection and Distribution - The County Treasurer prepares tax bills, receives tax payments from property owners, distributes taxes to the local taxing districts who levied them, and administers sales of liens on real estate parcels due to non-payment of taxes.
Property Tax Exemptions
The following exemptions are available for qualified property owners:
General Homestead Exemption - An assessed valuation reduction of $6000 for persons owning and live in their property.
Senior Citizen Homstead Exemption - An assessed valuation reduction of $5000 for property owners 65 years of age or older who own and live in their property.
Senior Citizen Assessment Freeze Homestead Exemption - For property owners 65 years of age or older who own and live in their property and have a household gross income of $65,000 or less. This exemption freezes the assessed valuation at the year the owner qualifies, and will stay at that frozen value as long as the applicant re-certifies these qualifications each year.
Homestead Improvement Exemption - If a new improvement is added to an existing structure (i.e. garages, porches, decks, etc.) on property that the owner lives in, application may be made to exempt the assessment attributable to that improvement for four years.
Returning Veterans' Homestead Exemption - Provides a one-time $5000 reduction in a property's equalized assessed value to qualifying veterans who return from active duty in an armed conflict involving the Armed forces of the United States.
Disabled Veterans' Standard Homestead Exemption - Provides a reduction in a property's equalized assessed value to a qualifying property owned by a veteran with a service connected disability certified by the U.S. Department of Veterans' Affairs. A $2500 homestead exemption is available to a veteran with a service connected disability of 30-49%, a $5000 homestead exemption for a veteran with a service connected disability of at 50 to 69% and a disability of 70% or more is tax exempt. An annual application must be filed, along with proof of percentage disability.
Disabled Persons' Homestead Exemption - Provides a $2000 reduction in a property's equalized homestead exemption to a qualifying property owned by a disabled person. An annual application must be filed, as well as a qualifying proof of disability.
Forms & Documents
The following forms & documents are available online:
- 2017 Board of Review Rules and Regulations
- Senior Citizen Homestead Exemption
- Senior Citizen Assessment Freeze Homestead Exemption
- Homestead Improvement Exemption
- Returning Veterans' Homestead Exemption
- Disabled Veterans' Standard Homestead Exemption
- Annual Verification of Eligibility for Disabled Veterans' Standard Homestead Exemption
- Disabled Persons' Homestead Exemption
- Non-Homestead Property Tax Excemption Application and Instruction
- Religious Non-Homestead Property Tax Excemption Application and Instruction
- Real Estate Complaint Form
The parcel information found on this web site is for informational purposes only. Logan County is not responsible for any errors in the use of this information. The web site is updated every night and the most current assessment is available the following day. You may call (217) 732-9635 for more information.