Effingham County parcel 05-25-009-005
Is the assessment on 100 S James St Beecher City IL 62414 fair?
Assessed at $38,690 as residential, Liberty 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
32.8%
of what it sold for (middle half 20.6–40.6%); the statute says 33.33%
This parcel among them
16 of 17
sold homes within half a mile are assessed below it
Their assessed values
$21,470
median; $5,510 to $56,440. This parcel: $38,690
Your own sale is the strongest evidence there is: at 42.5% of what you paid, this parcel is assessed well above the 32.8% the neighbours who sold are. That is worth asking about.
This parcel's own recorded sale: $91,000 in Jan 2024; the current assessment is 42.5% of that. A recent arm's-length sale of the property itself is the evidence a Board of Review weighs most.
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.
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 100 S James St Beecher City IL 62414 against what has sold and tell you honestly whether an appeal looks worth the trouble. No cost, no obligation.