Kendra Niehaus, CIAO
Supervisor of Assessments
Chief County Assessment Officer
1 Courthouse Square Room 201
Hillsboro, IL 62049
The office of the Supervisor of Assessments administers the property assessment cycle for the local real estate tax.
Office responsibilities include, but are not limited to:
- Working with elected township assessors
- Making name and address changes for tax billing
- Calculating farmland assessments from values which are certified from the Illinois Department of Revenue
- Applying equalization factors
- Assisting the Board of Review by providing needed information. For an explanation of its duties see Board of Review
- Assisting taxpayers in preparation of the Senior Homestead Exemption and the Senior Citizens Assessment Freeze Application.
(Click here for link to list of exemptions) - Processing other types of exemptions (Click here for link to list of exemptions)
- Maintaining mapping of aerial photography
- Compiling abstract information for the Illinois Department of Revenue.
The Supervisor of Assessments is appointed by the County Board for a four-year term. In Illinois the level of assessment is to be 33 1/3 percent of market value. The assessed value of the property, minus any exemptions if applicable, is the base on which tax levies are calculated. The tax rate is determined by the property tax dollars each local taxing body needs to operate. That rate multiplied by the equalized assessed value results in the tax dollar amount on your tax statement.
Tax Bill questions are answered by the Treasurer’s Office.
Rate questions are answered by the County Clerk’s Office.
The office of Supervisor of Assessments Kendra Niehaus is located on the second floor of the Historic Courthouse in Hillsboro.
Assessment FAQs
I think my assessment is correct but my neighbor is low. I don't want to upset them, but it's not fair. What can I do?
Notify your assessor of this. You could be correct. It isn’t a matter of increasing the tax dollars the neighbor pays, but to have the correct assessed value. When assessments are out of line, high or low, it reflects on everyone when the tax levies are calculated.
Isn't the name on the tax bill the owner of the property?
No. The name and address on the tax bill is for mailing purposes only. In most cases it is the owner. The only way to identify the true owner of record is to contact the Montgomery County Recorder’s office to check the last recorded deed.
Do I have to get a Building permit?
The county does not issue “building permits.” The county has Structural Improvement Permits. This is to notify the county that construction is taking place. This is for assessment purposes only.
Why do I have to file an application Senior Citizens Tax Freeze Exemption form each year?
This must be done each year because the household income level could change. It may be due to a person moving in with the applicant and increasing the household earnings or a person moving and lowering the household level.
Why do taxes keep going up?
Your tax bill depends on two things, the spending of local tax districts and the assessed value of your property. If you feel the assessed value of your property is correct, but don’t agree with your tax dollar, you may want to attend the budget hearings of your taxing districts (school, township, county, cities, etc.).