Final multiplier announced for Adams County

December 22, 2025 93 10

SPRINGFIELD – Adams County now has a final property assessment equalization factor of 1.0000, per the Illinois Department of Revenue.

The property assessment equalization factor, often called the “multiplier,” is the method used to achieve uniform property assessments among counties. This is required per state law.

This equalization is particularly important because some of the state’s 6,600 local taxing districts overlap into two or more counties. Those include school districts, junior college districts, and fire protection districts among others. If there were no equalization among counties, substantial inequities among taxpayers with comparable properties would result.

Under a law passed in 1975, Illinois property assessments should be at one-third (1/3) of its market value.

Farm property assessments are different, with farm homesites and dwellings subject to regular assessment and equalization procedures. Their assessments are at one-third of their agricultural economic value and are not subject to the state equalization factor.

Adams County tax assessments

Assessments in Adams County are at 33.32% of market value, based on sales of properties in 2022, 2023, and 2024.

The equalization factor is for 2025 taxes, payable in 2026.

Last year’s equalization factor for the county was 1.0000.

The final assessment equalization factor became official after a public hearing on the tentative factor. The tentative factor issued on July 24, 2025 was 1.0000.

The equalization factor undergoes calculations annually for each county. The county compares the price of individual properties sold over the past three years to the assessed values on those properties. This is an annual requirement for completion by the county’s supervisor of assessments or the county assessor.

Three equalization factor determinations:

Equalization factor less than 1.000: if the average assessment is greater than one-third of the property market value
Equalization factor of 1.000: if the average assessment is one-third of the property market value
Equalization factor more than 1.000: if the average assessment is less than one-third of the property market value

A change in the equalization factor doesn’t mean property tax bills will increase or decrease

A change in the equalization factor does not mean total property tax bills will increase or decrease. Tax bill determinations by local taxing bodies are made 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 increase.

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 will not change.