Shelby County parcel 2311-30-02-502-037
Is the assessment on 23 Hackberry Lane Pana, IL 62557 fair?
Assessed at $43,036 as residential, Tower Hill 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.
Too few sales nearby to say anything honest
Only 3 homes within 2 miles sold at arm's length in the last 3 years with an assessed value on file. A comparison built on that would look like an answer and not be one. Ask us and we will pull comparables by hand, further out and by what the house is like rather than where it is.
What the assessment costs
What the property tax runs
Owner-occupied
$3,660 / yr
about $305 a month
Owner-occupied, 65+
$2,869 / yr
both homestead exemptions
No exemptions
$4,253 / yr
a rental or second home
Assessed value $43,036 × the 2024 rate of 9.88% for tax code 23014 (Tower Hill Township), billed in 2025.
The owner-occupied figures take the General Homestead ($6,000 off the assessed value) and Senior Citizens ($8,000) exemptions; the senior freeze, veterans’ and home-improvement exemptions are not shown and can lower a bill further. The rate is the newest the clerk has published; the next levy will move it a little, and a sale can prompt a reassessment. Sources: Shelby County Clerk, Tax Codes and Districts Catalog, 2024 (payable 2025) and the assessor's current file. The bill of record is the treasurer's: Erica Firnhaber, Shelby County Treasurer.
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.
Shelby County Supervisor of Assessments
(217) 774-5579 · Shelby County Courthouse, 301 E Main St, 2nd floor, Shelbyville, IL 62565
the office's page · the Board of Review · PTAB's county sheet
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/Shelby.pdf) and shelbycounty-il.gov, 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 23 Hackberry Lane Pana, IL 62557 against what has sold and tell you honestly whether an appeal looks worth the trouble. No cost, no obligation.