In recent weeks, it seems the question that’s circulating on social media, being sent via email to newspapers and other media outlets, overheard in coffee shop conversations … why did the 2025 McDonough County property taxes go up so much?
According to some residents who have reached out to The Community News Brief (CNB), a few have seen their property taxes increase, some by $1,000 or more, while others saw their tax bill decrease ever-so-slightly. There are a few explanations, according to county officials, including location, location, location (where one lives/owns property in the county) and making up for a past year’s accounting mistake.
As previously reported in the 2024 CNB three-part series on local tax dollars explained, an error in the computation of the Macomb School District tax rate occurred for the 2023 taxes (due in 2024). Then-County Clerk Gretchen DeJaynes explained during the 2024 story interview that an alternative revenue bond for the Macomb Middle School was not abated (reduced or removed). To make up for that mistake, it was to be abated in 2025 so the school district tax for the 2024 tax year was slightly lower on last year’s tax bills.
“This is simply the end of the roller coaster ride. Three years ago, the county clerk made an error and levied $1.2 million too much as the district had alternative revenue bonds to cover the new middle school payment. That resulted in a significant tax increase for homeowners,” explained Superintendent Mark Twomey. “Last year, the county did not levy this, nor did they levy an additional $1.2 million because that was to ‘repay’ the taxpayer. This year is simply the bump back up to where we are supposed to be. With no more errors, everything should smooth out from here forward.”
County Clerk Jeremy Benson concurred.
“The bond abatement was not done in 2023 (payable in 2024) resulting in the first increase. In 2024 (payable in 2025), during my first year in office, we made the adjustment which reduced the taxes in the district,” he added. “This year is now just back to ‘normal’ for the districts tax levy but appears as an increase because of the correction made during last year’s extension.”
The first-round of 2025 tax payments are due June 22, 2026, with the second installment due Sept. 14, 2026.
The Basics: Rates, Percentages, Assessed Valuation What a property owner pays for their McDonough County taxes is based on one thing: location. There are varying rates based on townships and McDonough County communities, explained Supervisor of Assessments Deborah Cousins.
A tax bill is based on a five-step process:
• The township assessor determines market value and divides by three (3) to get the assessed value (90,000/3 = $30,000)
• The supervisor of assessments reviews values.
Township factor is applied - Macomb City Township used as an example ($30,000 x 1.0439 = $31,317)
• Illinois Department of Revenue reviews countywide assessed values and if necessary, applies a state multiplier. ($31,317 x 1.0199 = $31,940)
• Equalized assessed valuation (EAV) exemptions determined. ($31,940- 6000 owner occupied = $ 25,940 final taxable value)
• Total taxable value is applied to final taxable rate.
($25,940 x 11.36752 = $ 2,948.74 tax bill) Exemption information and other frequently asked questions … “Why is my tax bill so high” can be found at mcg.mcdonough.il.us/ documents/Assessors/faqassessment. pdf.
How Property Values Impact Property Taxes According to Cousins, in regard to residential properties, the Illinois Department of Revenue (IDR) looks at all property sales in a county over a three-year period: what was paid for a property versus what was assessed/ what it is valued at based on the fair market value.
“The IDR figures are based on that three-year period where the township/ county falls at the state’s set 33.33 percent ratio, which is what properties are supposed to be valued at based on the Illinois property tax law,” Cousins explained. “If properties are undervalued based on this ratio, I have to figure how much equalization (percentage increase) should be applied based on what work the township assessor has done to meet that required 33.33 percent (1/3 of the fair market value). “
If the county’s report on assessments does not meet the required 33.33 percent (1/3 of the fair market value), the county is required to make up that shortfall through the equalization process (percentage increase) because properties are considered undervalued, she noted. If the county does not meet the required 33.33 percent after the equalization (percentage increase) was applied by the supervisor of assessments then the IDR must add the shortfall to the required amount to meet the 33.33. For example, the final factor for 2025 was 32.68 for the county, and because of that shortfall (homes being sold for more than their assessed value), the tax bills had a mandated state factor of 1.0199 added to bring it to the level of the 33.33 percent.
“When valuing properties, county assessors cannot enter a home, so they are only assessing by the home’s/ property’s exterior,” Cousins added. “If a homeowner/ property owner is selling a property at $120,000, but it was valued at $90,000 (or $30,000 -1/3 of $90,000), the county is undervaluing property based on that sale.
The more homes that sell above the assessed value, the more property taxes are impacted.
“Assessors are supposed to assess at the fair market value that was assigned.
There are tax breaks that are available for homeowners that live in their home as a primary residence that can help reduce the taxable value for the tax bill,” she pointed out. “The bottom line is that assessments are required to go up to match the sales price that is being paid for properties.”
Location, Location, Location According to Cousins, a property owner’s tax rate depends on what township they live as this impacts what taxing bodies they must pay into. For example, the Macomb School District is a large portion of tax rate for those who live in MCUSD 185 service region – not just in Macomb City township property.
Macomb City township’s 11.367520 percent tax rate makes the community among the top 10 percent tax rates in the state.
Macomb’s total cost of living index (87; 13% below the U.S. national average) is lower than its college town counterparts of Charleston (92), Carbondale (97) and Edwardsville (98). The neighboring communities of Galesburg and Jacksonville fall closely to Macomb’s cost of living with 84 and 90, respectively.
Locally, individuals residing in Meadowbrook (9.63156 percent), Colchester (8.66066 percent) and Bushnell (8.88302 percent) pay less than their Macomb City counterparts. According to Smart Asset, in 2024, McDonough County ranked 27th in the state for its real estate taxes.
Macomb Community Unit School District No.
185 Tax Rate Explained The Macomb School District tax rate appears to the be the highest for those owning property within the district’s boundaries.
As Twomey explained in the 2024 tax story, it’s his belief the major issue behind higher tax rates for schools in Illinois is the state’s model of funding schools, with its heavy reliance on property taxes. Several of Macomb’s largest employers do not pay property tax (Western Illinois University, McDonough District Hospital and the school district itself), thus leaving much of the burden on the individual homeowners, Twomey pointed out. In addition, the state simply does not pay its’ fair share, he noted. The Illinois State Constitution (Article X, Section 1) declares that education through the secondary level shall be free, and explicity states: “The State has the primary responsibility for financing the system of public education.”
“However, the Illinois Supreme Court has ruled on multiple occasions that it is simply stating a policy and goal rather than a judicial mandate that can be enforced. Therefore, the funding levels for schools from the state is left up entirely to the General Assembly,” Twomey explained. “The General Assembly created Evidence Based Funding (EBF) approximately 10 years ago in an attempt to close the funding gap and direct more funds to Tier I schools like ours. While we are grateful for the EBF formula it has not closed the gap for Macomb School District.
“The school district currently receives in excess of $19 million from our local levy. We are what is referred to as a Tier I school, which means we do not receive an adequate amount of total funding when adding up local, state and federal funds,” he added. “We receive approximately 69 percent of funds needed to provide the necessary educational support identified by the state and educational stakeholders.”
According to the superintendent, MCUSD 185’s tax revenue is spent on three or four major areas: the largest is the Education Fund, of which the majority is used for salaries and benefits of the employees; two meals a day for nearly 2,000 students; facilities maintenance for five schools; and student transportation.
The district will issue bonds for major projects; however, it must do so within the current limitations of the levy. If the Macomb School District needs more bonding capacity than what it could access without raising the rate, then it would have to come to the taxpayers for a vote. McDonough County is a tax capped county which means no matter how much costs rise, the school district can only obtain CPI or 5% whichever is less which rarely covers our expense “I hope to never do that during my time as your superintendent,” he added.
In 2025, the school district’s tax revenue was $19,238,971, which was the total extension after tax increment financing (TIF). In addition to the tax revenue, the district also receives significant funds from the state and the federal government. The district’s annual budget is approximately $40 million. The budget is on public display for 30 days every year from mid-August through mid-September when it is adopted.
