Farm land appeals

Can I appeal my farmland assessment?

Farms are assessed according to the "agricultural economic value." This value is based on statewide studies of soil capability and of the net income generated from farmland in Illinois. Each soil type in the state is rated according to its capability of producing crops by the University of Illinois College of Agriculture. This rating is known as the "soil productivity index." A State Farmland Technical Advisory Board certifies to the Department of Revenue a five-year average net income for each of these soil ratings.

The Department of Revenue calculates soil productivity index use-value figures and certifies these values to the chief county assessment officials each year. These officials then apply the figures to the identified soil types on individual farms or parcels of farmland in order to establish an assessment.

The Board of Review does not have the authority to adjust the certified farmland equalized assessed values established by the Department of Revenue.

Show All Answers

1. The role and composition of the board of review
2. The appeals process - What reasons qualify for an appeal?
3. Changes in property values and exemptions
4. Steps for filing an appeal
5. The hearing process
6. Farm land appeals