Moultrie County parcel 03-03-25-207-005
Is the assessment on 319 N Elm St Arthur, IL 61911 fair?
Assessed at $19,951 as residential, LOWE 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
31.7%
of what it sold for (middle half 25.3–40.9%); the statute says 33.33%
This parcel among them
5 of 31
sold homes within half a mile are assessed below it
Their assessed values
$54,253
median; $14,808 to $113,306. This parcel: $19,951
Your assessment is lower than most of the 31 homes near you that sold in the last 3 years. There is no case here.
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 |
|---|---|---|---|---|---|
| 415 W 4TH St Arthur, IL 61911 | next door | Oct 2023 | $250,000 | $68,599 | 27.4% |
| 413 Oak Cir Arthur, IL 61911 | next door | Sep 2026 | $225,000 | $54,253 | 24.1% |
| 514 W 3RD St Arthur, IL 61911 | next door | Aug 2024 | $140,000 | $55,772 | 39.8% |
| 312 N Beech St Arthur, IL 61911 | next door | Oct 2024 | $135,000 | $32,972 | 24.4% |
| 320 N Beech St Arthur, IL 61911 | next door | Aug 2024 | $47,000 | $17,134 | 36.5% |
| 419 N Beech St Arthur, IL 61911 | next door | Dec 2025 | $70,000 | $14,808 | 21.2% |
| 419 N Beech St Arthur, IL 61911 | next door | Nov 2025 | $70,000 | $14,808 | 21.2% |
| 214 N Elm St Arthur, IL 61911 | 0.1 mi | Jan 2024 | $260,000 | $70,694 | 27.2% |
| 320 N Walnut St Arthur, IL 61911 | 0.1 mi | Sep 2026 | $55,000 | $17,459 | 31.7% |
| 320 N Walnut St Arthur, IL 61911 | 0.1 mi | Jan 2026 | $50,000 | $17,459 | 34.9% |
| 206 W 2ND St Arthur, IL 61911 | 0.1 mi | Mar 2026 | $78,000 | $26,365 | 33.8% |
| 509 N Walnut St Arthur, IL 61911 | 0.2 mi | Apr 2025 | $238,000 | $55,876 | 23.5% |
| 103 W 5TH St Arthur, IL 61911 | 0.2 mi | Dec 2023 | $232,500 | $61,664 | 26.5% |
| 106 W 5TH St Arthur, IL 61911 | 0.2 mi | Nov 2023 | $175,000 | $75,534 | 43.2% |
| 210 S Beech St Arthur, IL 61911 | 0.3 mi | Apr 2024 | $70,000 | $31,852 | 45.5% |
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.
Moultrie County Supervisor of Assessments
(217) 728-4951 · Moultrie County Courthouse, 10 S Main St, Sullivan, IL 61951
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/Moultrie.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 319 N Elm St Arthur, IL 61911 against what has sold and tell you honestly whether an appeal looks worth the trouble. No cost, no obligation.