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TOWNSHIP ASSESSOR

Shannon Combs, CIAO

M: 10206 Seaman Road, Hebron, Illinois 60034
E: hebronassessor@gmail.com
P: 815.482.7964

The Township Assessor is accountable for assessing and managing appeals, offering an explanation to any questions the residents of the township may have. 

The 2023 Assessments were Published as of November 21, 2023. The Deadline to file an Appeal has closed. There is a 30-day time frame to appeal each year from the date the Assessments are published, which is also noted on the Assessment Notice. The date of publishing can change from year to year.

2023 was the Quadrennial Reassessment Year, where all properties are allowed to be reassessed. Every parcel's assessments were published in the Northwest Herald for 2023. Off years (ex. 2022, 2024, 2025, 2026) only the properties that had changes other than the factor will be published. Property owners should receive an Assessment Notice in the mail each year. 

The factor is applied every year from a prior three-year sales ratio study of ales in the Township. Example: Assessment year 2024 uses sales from 2021, 2022, and 2023. If there are not 25 valid sales in the township, the township will be grouped with another township with under 25 sales to determine the factor. The State determines the final factor applied to each year's assessment. The Factor's purpose is to keep properties in line with the Market.

 

Throughout the year, you may see staff members out and about measuring, taking photos, or taking notes. They will have identification on them. If they miss you and need to get ahold of you, they will leave a hangtag. You may even receive a letter requesting to schedule a site visit. The Township is constantly updating its property record cards or following up on permits that were done the previous year. We hope to have a 'Property Search' option in the future, including a property's PIN (parcel index number) and square footage of buildings and lots.

 

If you wish to schedule a site visit or in-office appointment, please email hebronassessor@gmail.com or call/text 815-482-7964 and leave a detailed message including your name, phone number/email, address/PIN, and we will get back to you as soon as possible. 

>>Office Hours are by Appointment only<<

Tax Bill Information can be found on the McHenry County Treasurer's Department page:     https://mchenryil.devnetwedge.com/

Make sure to toggle between years to find the most current information. Assessments are updated there each year once published, along with any Exemptions on a property.

The Township Assessor is required by law to uniformly assess properties at a median level of 33 1/3% (one-third) of market value.
                 
Equitable assessments ensure a fair distribution of the property tax burden among all property owners. Local property taxes pay for such services as schools, villages, libraries, park districts, and fire protection districts. 

 

The Assessor's staff maintains a file for every property located within the township. This file includes the lot size, building sketch if the property is improved, and descriptions of the improvements. When buildings are constructed, the assessor's staff gathers information through field inspections of each property. Changes to properties are monitored through building permits, sales listing information, and neighborhood inspections.

 

Exemption Forms may be found at the McHenry County Assessment's Office Webpage: https://www.mchenrycountyil.gov/county-government/departments-a-i/assessments/forms-and-rules  

 

The Hebron Township Office of Assessments has some of these forms posted inside the Township building.

Annual Homestead Exemption 
Illinois statutes provide for an exemption of up to $8
,000 in equalized assessed valuation on homes where the occupant is the person legally responsible for the payment of the real estate tax bill. The Assessor's Office initiates this exemption; however, it is advisable that new homeowners contact the Assessor's Office upon moving into a residence to verify that the exemption has been or will be granted. Hebron Township requires a from to be completed to qualify and or verify residency.

Senior Citizens Homestead Exemption 
The Senior Citizens Homestead Exemption reduces the equalized assessed value by $8,000 before the taxes are calculated. The exemption is available when the owner-occupant reaches the age of 65 during the assessment year and was the owner of the property on January 1st of the assessment year. Upon turning 65, the owner may apply for the exemption at the McHenry County Assessor's Office, Hebron Township is able to assist with completion of this form. Applicants are required to provide proof of age (driver's license or birth certificate) and proof of ownership (deed or title policy). 

Senior Citizens Assessment Freeze Homestead Exemption 
This exemption freezes the assessed value of a property at a base year level the first year the exemption is received. As property values increase, the exemption amount increases. This exemption does not protect against tax rate increases. 

The Assessment Freeze Exemption is available when an owner-occupant is 65 or older, with a total household income, before deductions, of $65,000 or below, who owned and occupied the property two consecutive January 1sts and has the Senior Citizens Homestead Exemption.

Applications for this exemption are available each year in April, and the deadline to apply for the exemption is October 1st. As long as the form was completed the year before, you will be automatically added to the mailing list to be sent a form each year. Forms should be turned in to the McHenry County Office of Assessments, but the Township Assessor can assist in completing the form. 

Homestead Improvement Exemption 
This four-year exemption reduces the assessed value of an existing, owner-occupied home up to $25,000 ($75,000 market value) when the assessment has increased due to a new improvement to the property. This exemption is granted automatically upon the initial assessment of the new improvement. Contact the Hebron Township Assessor for any questions, the Office will most likely need to schedule a site visit. 

Applicants are eligible to claim only one of the following exemptions available to disabled individuals: 

Disabled Veterans' Standard Homestead Exemption 

This exemption is available to disabled veterans (or their surviving, unmarried spouses). The veteran must be at least 30% service-connected disabled, as certified by the U.S. Department of Veterans Affairs. The market value of the applicant's property must not be more than $750,000. 

This exemption provides an annual exemption of a maximum of $250,000 off the assessed value if the applicant's level of disability is 70% or greater.  If the level of disability is 50% to 69%, the exemption is $5,000 off the total assessed value.  The exemption subtracts $2,500 from the assessed value if the level of disability is 30% to 49%. 

The applicant must file form PTAX-342 annually by October 1st at the McHenry County Supervisor of Assessments' Office. For more information, call the Supervisor of Assessments' Office at 815-334-4290.

Disabled Veterans' Exemption (For Adaptive Housing) 
This exemption is available to disabled veterans who have served in the Armed Forces of the United States (or their surviving, unmarried spouses). The veteran must have acquired, in connection with that service a disability of such a nature that the Federal Government has authorized payment for purchase or construction of specially adapted housing as set forth in the U.S. CODE TITLE 38, Chapter 21. 

The McHenry County Supervisor of Assessments will grant this exemption upon notification by the Illinois Department of Veterans Affairs.

 

This exemption provides for an annual deduction of up to $70,000 from the assessed value of the property. For more information, contact the Supervisor of Assessments' Office at 815-334-4290.

Disabled Persons' Homestead Exemption 
This exemption is available to property owners who are disabled or become disabled during the assessment year. The applicant must have occupied the property as of January 1st of the assessment year and be liable for payment of property taxes. 

This exemption provides for an annual deduction of $2,000 from the assessed value. The applicant must file form PTAX-343 annually by October 1st at the McHenry County Supervisor of Assessments' Office. For more information, call the Supervisor of Assessments' Office at 815-334-4290. The Hebron Township Assessment Office can assist with completing this form.


Farm Information

In accordance with Section 10-110 of the Property Tax Code (35 ILCS 200/10-110). The equalized assessed value of a farm, as defined in Section 1-60 and if used as a farm for the 2 preceding years, except tracts subject to assessment under Section 10-145, shall be determined as described in Sections 10-115 through 10-140. In accordance with Section 10-125 of the Property Tax Code (35 ILCS 200/10-125).

Assessment Level By Type of Farmland

Cropland, permanent pasture, and other farmland shall be defined according to the U.S. Census Bureau definitions in use during that assessment year and assessed in the following way:

(a) Cropland shall be assessed in accordance with the equalized assessed value of its soil productivity index as certified by the Department and shall be debased to take into account factors including, but not limited to, slope, drainage, ponding, and field size and shape.

(b) Permanent pasture shall be assessed at 1/3 of its debased productivity index equalized assessed value as cropland.

(c) Other farmland shall be assessed at 1/6 of its debased productivity index equalized assessed value as cropland.

(d) Wasteland shall be assessed on its contributory value to the farmland parcel. 

 

Instructions for Farmland Assessments

Farmland Information Bulletin

Frequently Asked Questions

Q.   Does Hebron Township have Individual Property Information available online?

The only individual parcel information online is available at www.co.mchenry.il.us/county-government/departments-a-i/assessments. You can find recent assessments, sales as well as lot sizes on that site. As far as Square footage, age, and specific interior details on properties, that information is not currently online. 

Q.   Will I be notified if my assessment changes?

Yes, if your property is re-assessed by the Township Assessor, or the County has made any changes, you will receive a notice of assessment change in the mail. The new assessment will also appear in the newspaper. 

**If the only change to your assessment is due to a multiplier or equalization factor (usually applied township-wide, based on sales data), the factor will be published in a local paper, but no individual notices will be sent.

** In McHenry County, the Chief County Assessment Officer (Supervisor of Assessments) handles all such notifications and publications.

Q.   My assessed value has been declining; why is my tax bill higher?

There are two factors that determine your tax bill: A) The Assessed Value and B) The Tax Rate. The Township assessor determines the assessed value. The tax rate is determined by the local taxing bodies: School District, Park District, City, County, etc. Assessed values can decline, and if the taxing bodies levy more money, tax rates will increase, causing your bill to increase.

 

Q. Why are assessments still increasing when there are not a lot of sales? 

In most cases, the increase is due to the Factor. The factor is applied every year on top of the value the Assessor has submitted to the County. It's determined by a sales ratio study from the prior three years of sales in the Township. Example: Assessment year 2024 uses sales from 2021, 2022, and 2023. If there are not 25 valid sales in the township, the township will be grouped with another township with under 25 sales to determine the factor. The State determines the final factor applied to each year’s assessment. The Factor’s purpose is to keep properties in line with the Market. Even though the current Market has decreased, it won’t start to affect it until next year.

Q.   When I get my tax bill, is it too late to complain?

Generally, yes. It is too late to appeal for that assessment year unless you have already filed with the Board of Review. If you have not done so already, talking with the Assessor for the current assessment year might still be beneficial. You may qualify for an exemption(s) or discuss the value for the next year or possibly an error in assessment records that could cause a change in the assessment. Example: demoed building, built building, condition issues of a home, assessable updates to a home, etc.

Q.   What can I do if I disagree with my assessed value?

First, contact your township assessor's office for an explanation of your assessment. The Assessor will probably ask you for data supporting your opinion of the value of your property. Such data could include such things as comparable properties with supporting sales data, a recent appraisal of your property, or a request for inspection if poor condition is claimed. The Assessor may request a site visit. Due to timing the Assessor may also have you go ahead and file an appeal with the County if it is nearing the deadline, you don’t want to miss out on your opportunity to dispute your assessment. If you decide you do not wish to appeal after submitting an appeal, you can ‘withdraw’ your appeal; otherwise, it will go to a Hearing in front of the Board of Review or a Non-Hearing where the owner and township are not present. Appeal forms are available at the Chief County Assessor's Office or online, along with rules and a checklist for appealing.

 

Q. Can I Appeal myself, or do I need to hire an attorney?

Yes, you can appeal yourself as long as you are not requesting more than 100k in assessment value.  Appeal forms are available at the Chief County Assessor's Office or online, along with rules and a checklist for appealing. The Assessor or County cannot assist you in finding comparables or instruct you how to complete the form. Still, it is possible to request Property Record Cards for comparables that you have already chosen. The Board of Review does not base its decision on whether you used an attorney or not. They look at the evidence submitted with the appeal. Evidence for appeals can be comparable homes based on Market (recent sales of similar homes), Equity (very similar homes, best used in subdivisions), or a Recent Appraisal or Recent Sale of the Subject. The appeal must be filed or postmarked before or on the Filing Deadline (30 days from the publish date) noted on the Assessment Notice or on the McHenry County Assessment’s Office website.


Q.   Can I examine the Assessor's records to be sure they have the correct information on my property?

Yes, you may contact us for that information. Not only is information on your home available, but records about other homes are also accessible.

Assessed Value - Exemptions = Net Assessed Value

X Tax Rate = Tax Bill

Your Township Assessor determines assessed Value along with the County Assessment Office to assess your property at one-third of its fair market value.

 

Exemptions are also a key factor to look at when comparing your assessment to another property or even when purchasing. The owner may have enough Exemption amounts that the total tax bill amount is lower than it would be if the Exemptions were not there.

Your tax Rate is determined by the taxing bodies you support, i.e., School, college, county, forest, township, city, park, road & bridge districts. Attend local meetings, See how your tax dollars are being spent, and make your feelings known.

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