HonestCasa logoHonestCasa
All Tax Guides
Updated 2025 Tax Year

Macon County
Property Tax Guide

Everything you need to know about property taxes in Macon County, IL. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Calculate Your True CostMortgage Calculator
Quick Facts
Tax Rate
2.0% to 3.5% effective rate, varies by taxing district combination
1st Due
Jun 1
2nd Due
Sep 1
Exemptions
5+ Available
Section 1

How Property Tax Works

Macon County, Illinois operates under a property tax system that funds essential local services including schools, municipal services, fire protection, libraries, and county operations. Property taxes are collected by the Macon County Treasurer and distributed to various taxing bodies based on annual levies approved by each entity. The county follows Illinois Property Tax Extension Limitation Law (PTELL) which limits annual increases in property tax extensions.

Property tax rates in Macon County vary significantly by location within the county due to different combinations of special taxing districts. The City of Decatur accounts for approximately 15.2% of the total property tax bill for properties within city limits. Actual effective tax rates typically range from 2.0% to 3.5% of market value, depending on your specific tax code area. The Macon County Assessor determines assessed values at 33.33% of fair market value, and the final tax rate for 2025 will be determined after all taxing bodies approve their annual levies at the end of the calendar year.

Section 2

What Makes Up Your Tax Bill

ComponentEstimated Rate RangeDescription
County General0.15% - 0.25%County operations, law enforcement, courts
School Districts1.2% - 2.0%Elementary and high school districts (varies by district)
Municipal0.2% - 0.4%City services (where applicable)
Township0.05% - 0.15%Township road maintenance and services
Fire Protection0.1% - 0.3%Fire department operations
Library District0.05% - 0.1%Public library services
Other Special Districts0.0% - 0.2%Drainage, park districts, etc.

Note: These rates apply to the 2024 levy year (2025 tax bills). Final rates for 2025 have not been officially determined as taxing bodies approve levies at year-end. Your actual tax rate depends on your specific tax code area within Macon County, which determines which combination of taxing districts apply to your property.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Macon County, property taxes are due in two installments:

First Installment
Jun 1
Delinquent after Dec 10
Second Installment
Sep 1
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Macon County are additional property tax assessments that occur when there are changes to property ownership, new construction, or significant improvements completed after the annual assessment date. These supplemental bills are calculated based on the difference between the original assessed value and the new assessed value, prorated for the portion of the tax year remaining.

Common triggers include: completion of new construction projects, major renovations that increase property value, corrections to assessment errors, or property splits/combinations. The supplemental tax is calculated using the same tax rate as your regular property tax bill, applied only to the increased assessed value for the remaining months in the tax year. For example, if a $100,000 home addition is completed in March and increases your assessed value by $33,333, you would owe supplemental taxes on that additional assessed value for the remaining 9 months of the tax year.

Example Calculation

Example 1: $300,000 Home Value

  • Market Value: $300,000
  • Assessed Value (33.33%): $100,000
  • Less: Homestead Exemption: -$10,000
  • Net Taxable Value: $90,000
  • Tax Rate (estimated 2.5%): 2.5%
  • Annual Tax: $2,250
  • Monthly Escrow: $187.50

Example 2: $600,000 Home Value

  • Market Value: $600,000
  • Assessed Value (33.33%): $200,000
  • Less: Homestead Exemption: -$10,000
  • Net Taxable Value: $190,000
  • Tax Rate (estimated 2.7%): 2.7%
  • Annual Tax: $5,130
  • Monthly Escrow: $427.50

Example 3: $1,000,000 Home Value

  • Market Value: $1,000,000
  • Assessed Value (33.33%): $333,333
  • Less: Homestead Exemption: -$10,000
  • Net Taxable Value: $323,333
  • Tax Rate (estimated 2.8%): 2.8%
  • Annual Tax: $9,053
  • Monthly Escrow: $754.42

Note: All exemptions require annual application and are not automatic. Tax rates vary by specific tax code area within the county.

See How Taxes Affect Your Payment

Property taxes are just part of your total monthly cost. Get the full picture.

Calculate Now
Section 5

Escrow & Property Taxes

Most mortgage lenders in Macon County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects monthly escrow payments along with your mortgage payment and maintains these funds in a separate account. The lender pays your property taxes directly to the Macon County Treasurer when bills are due.

Escrow payments are calculated by dividing your annual property tax bill by 12 months, often with an additional cushion to account for potential increases. Lenders must provide annual escrow statements showing deposits, payments, and account balances. If your escrow account has a surplus exceeding $50, the lender must refund the excess or offer to reduce future monthly payments. Property owners should verify that lenders pay taxes by the May 9th and November 12th due dates to avoid penalties. You can check payment status through the Macon County Treasurer's online portal or by contacting their office directly.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Macon County for 2025? A: Property taxes are due in two installments: first installment by May 9, 2025, and second installment by November 12, 2025. Interest begins accruing on the second installment starting October 5th at 3%.

Q: What tax credits are available and do I need to apply? A: The primary tax benefit is the Homestead Exemption, which reduces your equalized assessed value by up to $10,000. This requires annual application and is NOT automatic. You must file the appropriate forms with the Macon County Assessor's office by the established deadline.

Q: How does the Homestead Exemption work? A: The Homestead Exemption reduces your property's equalized assessed value by up to $10,000, which lowers your tax bill. It does NOT reduce your property's market value or cap assessment increases - it simply provides a flat reduction in taxable assessed value. You must apply annually to maintain this benefit.

Q: When does the county reassess properties? A: Macon County conducts property reassessments on a cyclical basis. The Macon County Assessor's office determines assessment schedules and publishes notices when reassessment occurs in specific areas.

Q: How can I appeal my property assessment? A: Property assessment appeals must be filed with the Macon County Board of Review during their published appeal period, typically in summer months. You'll need comparable property data and evidence supporting your claim that the assessment exceeds fair market value.

Q: What are the penalties for late payment? A: Interest accrues on unpaid taxes, and properties may be subject to tax sale procedures. The county publishes specific penalty schedules and procedures for delinquent taxes.

Q: Can I pay property taxes online? A: Check the Macon County Treasurer's website for current online payment options and accepted payment methods. Many counties offer online payment portals for taxpayer convenience.

Q: Why did my tax bill change if my assessment stayed the same? A: Tax bills can change due to different tax rates even with unchanged assessments. Each taxing body (schools, municipality, county, etc.) sets annual levy amounts, which affects your overall tax rate and total bill amount.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Tax Doc
Property Tax | Decatur, ILdecaturil.gov
02
County
Macon County, Illinois Property Tax Parcel Searchpropertytax.maconcounty.illinois.gov
03
Certification of Assessment Year 2025 Farmland Valueslakecountyil.gov
04
State
2024 Real Estate Tax Calendar (payable in 2025)lakecountyil.gov
05
Tax Doc
When do I have to pay my property taxes?tax.illinois.gov
06
Tax Doc
The Illinois Property Tax Systemmenardcountyil.gov
07
County
Macon County Property Taxnacdashboard.nara.gov
08
Tax Doc
Property Tax - Exemption Information (PIO-74)tax.illinois.gov
09
County
Macon County, Illinois Property Tax Parcel Searchpropertytax.co.macon.il.us
10
k82553exv10wxny.txtsec.gov
All sources verified as of 2025 Tax Year

See the Full Picture of Your Home Costs

Property taxes are just one piece of homeownership. HonestCasa helps you understand your total monthly cost and explore safe ways to access your home equity.

Total Monthly Cost

Mortgage + taxes + insurance + HOA

Equity Growth

Track how your equity grows over time

Safe Equity Access

Options for projects or debt payoff

Run Your ScenarioTry Calculator

Free • No credit check • 2-minute estimate