Property Taxes
How Your Property Taxes Work in Brown County
Property taxes involve several offices, and no single office controls your entire tax bill. Here’s how the process works for Brown County residents — from property value to the bill you receive.
1️⃣ Your Property Is Valued
Handled by: Brown County Assessor’s Office
The Assessor estimates your property’s market value using:
- Sales of similar properties in Brown County
- Size, features, and condition
- Improvements or additions
- Location
Illinois law requires property to be assessed at 33⅓% of market value. This becomes your Assessed Value.
2️⃣ The State Checks for Fairness
Handled by: Illinois Department of Revenue
The State reviews property sales across Brown County to make sure values are consistent with other counties in Illinois.
If needed, the State applies an equalization factor (multiplier) so Brown County taxpayers are treated fairly compared to other counties.
This creates your: Equalized Assessed Value (EAV)
3️⃣ Exemptions Reduce Your Value
If you qualify, exemptions lower your taxable value:
- Homestead Exemption
- Senior Exemption
- Disabled Persons Exemption
- Veteran Exemptions
After exemptions, your Taxable EAV is finalized.
4️⃣ Local Governments Decide Their Budgets
Schools, the county, cities, fire districts, libraries, and other districts determine how much money they need for the year.
This total is called the:
Tax Levy
Important: They decide the total funding needed — not your individual tax bill.
5️⃣ The Tax Rate Is Calculated
Handled by: Brown County Clerk
The Clerk divides:
Total Levy ÷ Total Taxable Value in Brown County = Tax Rate
Because of this:
- Rising property values can lower rates
- Higher budgets increase rates
6️⃣ Your Tax Bill Is Sent
Handled by: Brown County Treasurer
Your final bill is: Your Taxable Value × Tax Rate = Property Tax Bill
The Treasurer mails and collects payments.
Who Controls What?
| Office | Responsibility |
|---|---|
| Assessor | Determines property value |
| Illinois Department of Revenue | Ensures fairness statewide |
| Local Districts & Schools | Set budgets |
| County Clerk | Calculates tax rate |
| Treasurer | Sends and collects bills |
Sales Tax
2022 Tax Jurisdiction Breakdown
| Illinois | 6.25% |
| Brown County | 1.25% |
| Mt. Sterling | 0% |
| Minimum combined sales tax rate value | 7.5% |