Effingham County parcel 02-20-005-005
Is the assessment on 105 W Church St Dieterich IL 62424 fair?
Assessed at $49,300 as residential, Bishop Township. Below: how the homes near it that actually sold are assessed against what they sold for, and where this one sits among them. Two facts from the county's own record — not an opinion of value, which is what an appeal ultimately needs and what we will give you if you ask.
How the neighbourhood is assessed
26%
of what it sold for (middle half 21.1–29.8%); the statute says 33.33%
This parcel among them
11 of 21
sold homes within half a mile are assessed below it
Their assessed values
$46,780
median; $24,090 to $105,780. This parcel: $49,300
Your assessment sits in the middle of the 21 homes near you that sold in the last 3 years. That is what a fair assessment usually looks like; the question is only whether those homes are like yours.
The homes that sold near it
Arm's-length sales recorded with the county in the last 3 years, nearest first, with the assessed value the county carries for each today. Whether any of them is like this house — size, age, condition — is the question the record cannot answer and an appeal turns on.
| Parcel | Distance | Recorded | Price | Assessed | Ratio |
|---|---|---|---|---|---|
| 202 C S Pine St Dieterich IL 62424 | 0.1 mi | Jan 2026 | $179,900 | $46,780 | 26% |
| 317 Veterans Dr Dieterich IL 62424 | 0.3 mi | Dec 2025 | $300,000 | $87,850 | 29.3% |
| 318 Veterans Dr Dieterich IL 62424 | 0.3 mi | Oct 2025 | $344,000 | $85,830 | 25% |
| 301 Prairie Dr Dieterich IL 62424 | 0.3 mi | Oct 2025 | $338,000 | $100,200 | 29.6% |
| 210 S Roman Dr Dieterich IL 62424 | 0.3 mi | Mar 2024 | $285,000 | $88,260 | 31% |
| 318 Memorial Dr Dieterich IL 62424 | 0.3 mi | Jul 2026 | $332,000 | $88,380 | 26.6% |
| 319 Memorial Dr Dieterich IL 62424 | 0.3 mi | Oct 2023 | $271,000 | $69,690 | 25.7% |
| 209 S Roman Dr Dieterich IL 62424 | 0.3 mi | Apr 2025 | $355,000 | $105,780 | 29.8% |
| 309 W Section St Dieterich IL 62424 | 0.3 mi | Oct 2023 | $90,000 | $31,560 | 35.1% |
| 311 W Section St Dieterich IL 62424 | 0.3 mi | Apr 2025 | $200,000 | $43,550 | 21.8% |
| 312 W Section St Dieterich IL 62424 | 0.4 mi | Sep 2024 | $127,900 | $43,120 | 33.7% |
| 201 W Fayette St Dieterich IL 62424 | 0.4 mi | Feb 2025 | $65,000 | $28,590 | 44% |
| 402 W Section St Dieterich IL 62424 | 0.4 mi | Jul 2025 | $269,999 | $79,120 | 29.3% |
| 103 N Roman Dr Dieterich IL 62424 | 0.4 mi | Mar 2024 | $355,000 | $63,170 | 17.8% |
| 103 E Elm St Dieterich IL 62424 | 0.5 mi | Feb 2026 | $145,000 | $30,610 | 21.1% |
Prices from PTAX-203 transfer declarations; assessed values from the county assessor's current file (so a home reassessed after its sale shows today's figure against yesterday's price). Not MLS figures. Nothing here names an owner.
How an appeal actually works here
- Talk to the assessor first. Many differences are a record error — a garage that came down, a square footage that was never right — and get fixed with a phone call, no appeal needed.
- The county Board of Review. A written complaint in the window after the township's assessments are published each year; the office can tell you the dates for this township. Evidence: a recent appraisal, comparable sales, or comparable assessments (the equity argument — the table above is where that starts).
- Then the state. A Board of Review decision can go to the Illinois Property Tax Appeal Board within 30 days of the decision — its forms and rules are on ptab.illinois.gov.
Effingham County Supervisor of Assessments
(217) 342-6711 · Effingham County Office Building, 101 N Fourth St, Effingham, IL 62401
We publish no appeal deadline: the window is set by the township's publication date each year, and the office is the authority on it. Contact details PTAB county sheet (ptab.illinois.gov/counties/Effingham.pdf), read 2026-09-21.
Ask us to look at it properly
The table above is where an equity argument starts, not where it ends: a Board of Review wants an opinion of market value, and that means someone who has stood in the houses. We will look at 105 W Church St Dieterich IL 62424 against what has sold and tell you honestly whether an appeal looks worth the trouble. No cost, no obligation.