The office of the Assessor is the only elected position that has statutory, pre-election requirements.  In larger jurisdictions, candidates must obtain the Certified Illinois Assessing Officer designation from the Illinois Property Assessment Institute.  In smaller jurisdictions, a basic course of instruction approved by the Department of Revenue is required.  Incumbent elected assessors must complete continuing education requirements before they can run for reelection.

The title of property assessor is very misleading.  Assessors do not levy, collect or distribute tax revenues.  The function of the Assessor is to place value on a particular parcel of property. All taxes in the township are levied against these values. A total of these levies are called a tax rate. Each taxing district receives a percentage of your tax bill for the services they provide. The assessments are sent to the county. The purpose of the appraisal for apportioning the tax burden created by other representatives or taxing districts that levy taxes: Counties, municipalities, forest preserves, schools, libraries, fir districts, park districts, and townships. It would be more appropriate to call the township assessor an appraiser. 

Mass appraisal requires that assessor to perform three fundamental yet vital duties:
  1) Discover, list and value all new construction within the jurisdiction.
  2) Ensure that existing property is valued at the appropriate statutory level of market value.
  3) Assure that similar property is valued in a uniform manner.

In order to fulfill these duties, assessor must annually determine what properties are being altered and visit each to collect data for use in determining market value for new construction. The assessor also must analyze recent sales and perform sales ratio studies to determine which areas require reassessment and must also analyze the fairness of assessments.  The assessor reports changes to county officials and also establishes homestead exemptions and responds to complaints about assessments.
Assessors must determine the market value of all taxable property, which is then assessed at 33 1/3 percent of that value.  Township assessors must use the same principles, techniques and methods as those applied by fee appraisers.
The assessor funds the office by submitting a detailed budget for approval by the township board.  Once the board approves the budget, the assessor may use the money for day-to-day operation of the office.

SENIOR CITIZENS HOMESTEAD EXEMPTION

• Up to $3,500 off the assessed value of your home
• Must be 65 years of age to qualify
• Proof of age is required when applying (birth certificate or drivers license)
• A copy of your deed is required

Senior Citizen's Freeze:

• Maximum total household income of $50,000
• Freezes your total assessed value as of the year of qualification
• Must be reapplied for every year
• Must be 65 years of age
• Proof of age is required when applying (birth certificate or driver license)
• A copy of your deed is required
• A copy of your most recent income tax return is required

Disbled Vetrans:

• Property up to an assessed value of $70,000, owned and used exclusively by a disabled veteran, or the spouse or unmarried surviving spouse of the veteran, as a home, is exempt. 
• This exemption must be reestablished on an annual basis 

Farmland/Forestry and Conservation Easement

Open Space Land Valuation