A group of concerned Wayne County residents hosted an informational meeting Wednesday night at the Mt. Erie Ruritan Building to help fellow residents better understand the property assessment process and answer questions about how assessments impact their tax bills.
Approximately 75 people attended the meeting, which was moderated by Mark Smith and Ray Glover. The organizers developed an eleven-point outline with key topics and questions, which were submitted in advance to Jodi Poole, Chief Assessor of Wayne County; the members of the Board of Review—Wayde Dagg, Jansen Vaughan, Jeff Zurliene; and Sandy Beeson, a Licensed Assessor for several townships in the county. This allowed officials to prepare thorough responses ahead of the event.
Attending the meeting to answer questions in person were Sandy Beeson and Wayde Dagg. Although Chief Assessor Jodi Poole was unable to attend due to a prior family commitment, she provided written answers to all submitted questions, which were read aloud by Wayde Dagg. Both Dagg and Beeson addressed formal questions from organizers as well as additional inquiries from the public, providing clarity on the assessment process.
Residents learned about the importance of verifying the measurements of their homes and buildings, as well as understanding the various exemptions available, including general homestead, senior homestead, SCAFHE, disabled person, disabled veterans, returning veterans, natural disaster homestead, historical freeze, and fraternal/veteran organization freeze exemptions.
Organizers emphasized that residents should not be intimidated by the assessment process or paperwork, as assistance is available at the Wayne County Courthouse Assessor’s Office. The information presented aims to empower property owners to better understand and navigate the property assessment and taxation process in Wayne County. An outline and questions along with Supervisor of Assessments, Jodi Poole’s responses are listed below:
OUTLINE AND QUESTIONS FOR PROPERTY TAX INFORMATIONAL MEETING
Jodi Poole’s Answers listed below:
1.Process of determining an assessment?
By law, we are to be assessed at 33 1/3 % of market value on non-farm property.
The assessor’s staff gathers information through field inspections of each property. During an initial field inspection, measurements by a measuring wheel or measuring tape will be done of each structure as well as pictures to document the property and its condition. Age, square footage, quality of materials, type of materials used, design factor, type of foundation, plumbing points, number of stories, and other features of the home are all factors that ultimately determine the value of the property. Actual age and effective age are both considered in the assessment process. Plumbing points include any sinks, water heaters, toilets, showers, and bathtubs. Properties are assessed based on their condition as of January 1st of the assessment year. Wayne County places a value on all structures 150 square feet or above, and smaller structures if they are connected to utilities.
The Assessor’s office has the right to request fieldwork on your property. We do not have legal authority to enter private areas of your property, including fenced areas or inside your home. The property owner has the right to refuse. However, refusing access to your land does not mean your property will not be assessed. If access is denied, assessments will still occur by using aerial images, public data and sales comparables. These methods can sometimes lead to inaccurate valuations and measurements, therefore, gathering correct information on the physical property is the preferred method.
We do not go inside any structures, unless specifically requested to do so and accompanied by the property owner.
Appraisals will be viewed and analyzed as an additional piece of evidence in the assessment process, given they were conducted within the sales ratio years.
2. Explain the PTAX 228 Form-Notice of Property Assessment
In quadrennial general assessment years, a list of all property assessments are published in the Wayne County Press as well as a notice mailed to all property owners. In the years between general assessments, a list of only those real property assessments that have been changed is published and notices sent. Taxpayers must be mailed notices if their property assessments change from the preceding year’s assessments (unless the change is caused by the chief county assessment officer applying an equalization factor).
There is a lot of information on both sides of the assessment notice that answers how the assessment process works. The parcel index number is how your parcel is identified. The first two digits identify what township the parcel is located in, the second two digits typically indicates the section number, however, there are some exceptions to this. The remainder of the number is just a matter of sequencing. There are three levels of assessment. The township assessor is the first level. When work is turned in by the township assessor in a timely manner we try to generate the changes to the assessment on the township assessor line. The second level of assessing is the Chief County Assessment Officer (Supervisor of Assessments). This is the level that we typically factor farmland and reassess mineral parcels. We also continue to generate assessment changes at this level. This is where we apply a county-wide factor depending on what the Department of Revenue’s sales ratio study says we need in order to be assessed at 33 1/3%. The assessment notice indicates the sequence in which the changes were made. The last column is what is submitted to the Department of Revenue. The CCAO mails the notices, and when we do that is when the Board of Review begins taking assessment complaints. The Board of Review is the third and final level of assessing. They hear complaints and determine values for these parcels. Sometimes additional assessment work is completed at this level. When their work is completed the values again go to the Department of Revenue before being shifted to the County Clerk’s Office in order for the tax rates to be set. The Board of Review is a part-time board that looks at the parcels that have made formal complaints. We are not a property tax extension limitation law (P-TELL) county, so there is not a limit on how much the assessment can change.
3. What are all the exemptions of property taxes
All homestead exemptions are available to residential property that is occupied by its owner as their primary residence or occupied by a person who has a legal or equitable interest in the property. Exemptions do not qualify on Commercial, Industrial, or Farm assessments. These exemptions are indicated on your assessment notice and on your tax bill. Initially you must come in to sign up for exemptions except for the General Homestead Exemption. After that we will mail the renewal notices to you. For more information contact the office at 618-842-2582 or view our website at: waynecountyil.gov.
The most common types of exemptions include:
General Homestead Exemption (Owner Occupied)- owner owns and lives in the property as of January 1st of the assessment year.
Senior Citizen Homestead Exemption – a person 65 years of age or older that owns and lives in the property.
Senior Citizen Low Income Assessment Freeze – 65 years or older, plus a total household income of $75,000 or under for 2025 income. There is not a certain line you can check on your tax return because we have to include the total amount of some income and just the taxable portion of others.
Homestead Exemption for Persons with Disabilities – requires a 2 or 2a disability class from the Secretary of State’s Office.
Homestead Exemption for Veterans with Disabilities- a Veteran with a service-connected disability rating of 30% or more.
4. How to gather information to get assessment reduced
To support a claim of an unfair assessment, substantial evidence is required. Some evidence may be obtained from the Assessor’s office, from a professional appraiser, or through research. Pertinent evidence for non-farm property should include some or all the following:
• a copy of the property record card (PRC) and photograph for the property under appeal,
• a copy of Form PTAX-203, Real Estate Transfer Declaration, a deed, or a contract for
purchase,
• an appraisal of the property,
• a list of recent sales of comparable properties, including photographs, PRCs, and
evidence of the sale prices,
• a photograph of elements detracting from the value of the property not shown on the
PRC and an estimate, in terms of dollars, of their negative effect on the market value,
and
• a copy of PRCs and photographs of similar or neighboring properties.
5. How do you get a meeting with the board of review to present your comparisons and documents.
Property owners who question their assessments are encouraged to first call or visit the Assessor’s office to review the information in their property files. If the property owner still believes that his/her property is over assessed, he/she may file an assessment appeal. When going through the appeal process, the property owner is appealing the assessed value of the property, not the tax bill. Appeal forms may be obtained through the Assessor’s office and must be filed with the office by the deadline. The deadline is 30 days from the publication date. When the completed forms are returned to the Assessor’s office with accompanying documentation, an appointment will be scheduled. Typically the Board of Review appointments are held one afternoon a week. The Board of Review members are appointed by the County Board. Within one year of being appointed they must pass a Board of Review Exam given by the Department of Revenue.
6. How do you fill out form PTAX 227, PTAX 230 & Information on building sheet.
When you speak with the Supervisor of Assessments Office, they will provide the forms that you need to fill out, depending on the class of the property that you are filing an appeal on. We walk through the form with the appellant, explaining the top portion is owner’s name, address, contact information, the parcel index number. Step 2 is the reason for filing the assessment complaint. In step 3 the left-hand side is how the property is currently assessed and on the right-hand side the appellant should write what they believe their property should be assessed at. The information on buildings sheet is to get information on the structures on the property, it is generally concerned with a home at the top, with outbuildings listed at the bottom. We want to know the owner’s name, the address of the property, the parcel number, if the improvement (structure) is one story, two story etc. The type of construction for the building, and the foundation. The total number of rooms and number of bedrooms is more informational purpose so it can be compared to similar properties. These numbers do not affect the assessment. Number of bathrooms is a factor in the assessment. The age of the structure and type of heating and air conditioning also affect the assessment. At the bottom of the sheet where there is space for the outbuildings the more information the better: age, size, use of the building, materials used, and if there is plumbing, electricity, and what type of foundation.
7. How do I get an appointment with the Board of Review?
See Question # 5
8. How do I present to the Board of Review and what questions will they ask?
The Board of Review will ask you to present your evidence and basis for the complaint. The Board of Review may ask questions to the appellant and the Assessor. After the hearing, the Board will render a decision. The decision is mailed to the property owner after all Board of Review action is completed for the tax year.
9. What do I do if I do not get the results I want with the Board of Review?
If a property owner is not satisfied by a decision of the Board of Review, he/she may then appeal to the Illinois Property Tax Appeal Board (PTAB) or to the Circuit Court. You do not need to hire anyone to file an appeal for you or to represent you.
10. How does the appeal process work with the State of Illinois?
An appeal of assessment, other than land or farm buildings, has seven steps.
1. Determine the fair market value for the property.
2. Determine the prevailing assessment level in the jurisdiction.
3. Obtain the assessed valuation of the property.
4. Discuss the assessment with the assessor.
5. Determine the basis for the formal complaint.
6. File a written complaint with the board of review.
7. Present evidence of unfair assessment at the hearing to the Board of Review. If a property owner is dissatisfied with the board’s decision, the owner can appeal the decision to the State Property Tax Appeal Board (PTAB) through the electronic filing portal or file a tax objection complaint in Circuit Court. PTAB appeals are not a speedy process. During this time, taxes still have to be paid on the current assessed amount. If PTAB rules favorably towards the appellant, a refund would be issued.
11. Any other avenues to reduce property taxes?
The amount of the tax bill is determined by the tax rates that are applied to the assessment by various taxing districts, such as schools, fire districts, city/villages, county, townships, parks, and libraries. If you are concerned with the amount of your tax bill and you are properly assessed, you should get involved with your taxing bodies.
12. Notes
By law, each property, other than farmland, should be viewed, inspected, and revalued once every four years. Farmland and mineral parcels are reassessed annually.
1C. How much do they increase the assessment when referring to a bath or half bath. There is not a set amount as age and quality of products is also taken into account.
2B. The township or multi-township assessor turns their work into the Chief County Assessment Office. It is the job of the CCAO to make sure that assessments are fair and equitable throughout their county.
3B and C. There is no such thing as a tax freeze. It is an assessment freeze, that freezes the non-farm assessment at the level it is at when the exemption is first applied for. If there are improvements added to the property, they would also be added to the freeze base.
3H. Urban and recreational are not assessment terms. They may be used in an appraisal. All non-farm property is to be assessed at 33 1/3% of fair market value. Farmland receives a preferential assessment and is reassessed every year.