Published on June 9, 2026 10:38 am
Last Updated on June 9, 2026 10:38 am
Effingham County has been issued a tentative property assessment equalization factor of 1.000. Illinois Department of Revenue Director David Harris said the equalization factor is more commonly known as a “multiplier”.
The multiplier is used to achieve uniform property assessments among counties. An example is a school district or community college district, where taxing districts overlap into two or more counties. The equalization factor currently being assigned is for 2025 taxes, payable in 2026.
State law requires property in Illinois to be assessed at one-third of its market value. Farm property is assessed differently with farm homesites and dwellings subject to regular assessing and equalization procedures. Farmland and farm buildings are assessed according to standards based on productivity.
An equalization factor of 1.000 indicates properties are being properly assessed.
