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2025 Logan County Tentative
Multiplier Announced
[October 30, 2025]
SPRINGFIELD, IL, Logan County
has been issued a tentative property assessment equalization factor
of 1.0000, according to David Harris, director of the Illinois
Department of Revenue (IDOR).
The property assessment equalization factor, often called the
"multiplier," is the method used to achieve uniform property
assessments among counties, as required by law. This equalization is
particularly important because some of the state's 6,600 local
taxing districts overlap into two or more counties (e.g., school
districts, junior college districts, fire protection districts). If
there was no equalization among counties, substantial inequities
among taxpayers with comparable properties would result.
State law requires property in Illinois to be assessed at one-third
(1/3) 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.
The equalization factor is determined annually for each county by
comparing the sales price of individual properties sold over the
past three years to the assessed value placed on those properties by
the county supervisor of assessments/ county assessor.
If the three-year average level of assessment is one-third of market
value, the equalization factor will be one (1.0000). If the average
level of assessment is greater than one-third of market value, the
equalization factor will be less than one (1.0000). And if the
average level of assessment is less than one-third of market value,
the equalization factor will be greater than one (1.0000).
Assessments in Logan County are at 33.29% of market value, based on
sales of properties in 2022, 2023, and 2024.
The equalization factor currently being assigned is for taxes, 2025
payable in 2026.
Last year's equalization factor for the county was 1.0000.
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The tentative
factor is subject to change (1) if the County Board of Review
takes actions which significantly affect the county assessments,
or (2) if local officials or others can present data showing
that IDOR's estimates of the average level of assessments in the
county should be adjusted. A public hearing on the tentative
multiplier will be held between 20 and 30 days after the
tentative factor is published in a newspaper of general
circulation within the county.
A change in the equalization factor does not mean total property
tax bills will increase or decrease. Tax bills are determined by
local taxing bodies when they request money each year to provide
services to local citizens. If the amount requested by local
taxing districts is not greater than the amount received in the
previous year, then total property taxes will not increase even
if assessments may have increased.
The assessed value of an individual property determines what
portion of the tax burden a specific taxpayer will assume. That
individual's portion of tax responsibility is not changed by the
multiplier.
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