Appealing Your Farmland Assessment in Illinois: How and When
The question that matters most on a farmland assessment is not what your land would sell for. It is what soil the assessor says you own. That is a different fight, and the clock on it is short.
How is farmland assessed in Illinois?
Farmland is not assessed at 33 1/3 percent of market value the way a house is. Under the Property Tax Code, farmland is valued on its productivity, meaning what the soil can grow, using soil productivity indexes certified by the Illinois Department of Revenue. Each soil type on your parcel carries a rating, and the acres are assessed accordingly.
The same property tax statute (35 ILCS 200/10-115) ties farmland assessments to the productivity of the soils, which is why a neighbor's sale price does not set your bill. A recreational tract with no crop to measure is assessed differently, which I covered in an earlier article on lowering property taxes on recreational land.
What can actually be wrong on a farm assessment?
Most errors are about classification, not value. Check these on your assessment notice:
- Whether each acre is classed correctly as cropland, pasture, woodland or other farmland.
- Whether the soil map units match what is really on the ground.
- Whether wasteland, ponds, terraces, roads or building sites are carved out of the cropland acres.
- Whether the homesite is separated from the farmland, since a house and its lot are assessed differently.
If a field was converted from cropland to timber or enrolled in a conservation program, the classification should say so.
What is the deadline to file a complaint?
Illinois law (35 ILCS 200/16-55) sets the deadline at 30 calendar days after the assessment list is published. It is not tied to a calendar date in November. It is tied to the publication date in your county.
That makes the published notice the document to find. Your county posts or prints it, and the board of review will not take a complaint for that year after the 30 days run. As one example, Fulton County's published notice last year set a final filing date of Dec. 15, 2025, and each township's window closed 30 days after its publication. Menard County's assessment office also states a 30-day limit from publication. I could not confirm 2026 publication dates for Cass, Brown, Schuyler, Hancock or Fulton counties, so call your county supervisor of assessments and ask for the date.
How do you file?
Start with a call to the supervisor of assessments, not a form. Many classification errors get fixed in one conversation. If you still disagree, file with the board of review. Farm assessment complaints in Menard County use the state PTAX-227 Farm Property Assessment Complaint Form, and other counties use their own packets, so ask which one applies.
If the board of review denies you, the Illinois Property Tax Appeal Board hears assessment disputes from taxpayers outside Cook County. It can correct an assessment. It cannot change your tax rate or exempt your property.
Is it worth the trouble?
A reduction on assessed value is a reduction on every tax bill that follows, until the next change. With farm margins thin, a few dollars an acre on a few hundred acres is not trivial. University of Illinois farmdoc Daily has projected Illinois returns to farmland well below long-run norms, which is a reason to check every line of cost you control.
Frequently asked questions
Is farmland assessed at market value in Illinois? No. It is assessed on soil productivity under the Property Tax Code, not on sale price.
How long do I have to appeal a farmland assessment? A complaint to the board of review is due within 30 calendar days of the date the assessment list is published in your county.
What form do I use? In Menard County, the PTAX-227 farm complaint form. Check with your county, since packets differ.
Where do I appeal after the board of review? The Illinois Property Tax Appeal Board, which hears disputes from taxpayers outside Cook County.
Text the word LAND to 217-673-0306.
Frequently Asked Questions
Is farmland assessed at market value in Illinois?
No. Farmland is assessed on soil productivity under the Illinois Property Tax Code, not on what the land would sell for.
How long do I have to appeal a farmland assessment in Illinois?
A complaint to the board of review must be filed within 30 calendar days after the assessment list is published in your county (35 ILCS 200/16-55).
Who do I call first if I think my assessment is wrong?
Your county supervisor of assessments. Many classification errors are fixed without a formal complaint.
Sources
- 35 ILCS 200/16-55 (Illinois Compiled Statutes)
- Menard County Supervisor of Assessments
- Hancock County Supervisor of Assessments FAQ
- Fulton County 2025 assessment publication notice
- farmdoc Daily: Farmland Prices and Government Programs (July 2026)
This article is general information, not legal, tax or financial advice. Rules and dates change, so confirm the details with the agency or professional named above before you act.
Jared Williams is the Managing Broker and owner of Archer Realty & Auction LLC. He is a licensed Illinois auctioneer, serves on the Menard County Board of Review, and specializes in agricultural, recreational, estate, and commercial land across central and western Illinois. Start the conversation at archerrealty.net.
