Shelby County parcel 2409-36-18-301-003
Is the assessment on Parcel 2409-36-18-301-003 fair?
Assessed at $4,517 as commercial, Windsor 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
32.1%
of what it sold for (middle half 27.8–35.3%); the statute says 33.33%
This parcel among them
0 of 44
sold homes within half a mile are assessed below it
Their assessed values
$30,907
median; $8,977 to $69,300. This parcel: $4,517
At 3% of what you paid, this parcel is assessed below the 32.1% the neighbours who sold are. There is no case here, and no reason to draw attention to it.
This parcel's own recorded sale: $150,000 in Sep 2023; the current assessment is 3% 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.
| Parcel | Distance | Recorded | Price | Assessed | Ratio |
|---|---|---|---|---|---|
| 305 S Oak Windsor, IL 61957 | next door | Apr 2026 | $219,900 | $33,678 | 15.3% |
| 1014 Illinois Windsor, IL 61957 | 0.2 mi | Jan 2026 | $47,500 | $22,153 | 46.6% |
| 1013 Broadway Windsor, IL 61957 | 0.2 mi | Feb 2026 | $72,500 | $14,379 | 19.8% |
| 215 N Pine Windsor, IL 61957 | 0.2 mi | Aug 2025 | $120,000 | $48,536 | 40.4% |
| 221 N Walnut Windsor, IL 61957 | 0.2 mi | Jun 2025 | $154,000 | $24,845 | 16.1% |
| 113 N Maple Windsor, IL 61957 | 0.2 mi | Mar 2024 | $129,900 | $41,900 | 32.3% |
| 113 N Maple Windsor, IL 61957 | 0.2 mi | Dec 2023 | $90,000 | $41,900 | 46.6% |
| 1003 Broadway Windsor, IL 61957 | 0.3 mi | Oct 2025 | $105,000 | $34,133 | 32.5% |
| 1422 Ohio Windsor, IL 61957 | 0.3 mi | Oct 2025 | $212,000 | $69,300 | 32.7% |
| 1001 Illinois Windsor, IL 61957 | 0.3 mi | May 2025 | $96,500 | $28,779 | 29.8% |
| 318 N Chestnut Windsor, IL 61957 | 0.3 mi | Dec 2025 | $175,000 | $19,085 | 10.9% |
| 1512 Ohio Windsor, IL 61957 | 0.3 mi | Jul 2024 | $135,000 | $32,546 | 24.1% |
| 1507 Pennsylvania Ave Windsor, IL 61957 | 0.3 mi | Aug 2025 | $115,000 | $32,805 | 28.5% |
| 1524 Ohio Ave Windsor, IL 61957 | 0.3 mi | Jul 2024 | $61,000 | $20,137 | 33% |
| 1513 Pennsylvania Windsor, IL 61957 | 0.3 mi | Jun 2025 | $167,000 | $53,368 | 32% |
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.
What the assessment costs
What the property tax runs
Owner-occupied
$0 / yr
about $0 a month
Owner-occupied, 65+
$0 / yr
both homestead exemptions
No exemptions
$271 / yr
a rental or second home
Assessed value $4,517 × the 2024 rate of 6.01% for tax code 24002 (Windsor 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 Parcel 2409-36-18-301-003 against what has sold and tell you honestly whether an appeal looks worth the trouble. No cost, no obligation.