Kendall County has been issued a tentative property assessment equalization factor of 1.0000, according to the office of David Harris, director of the Illinois Department of Revenue.

The property assessment equalization factor, often called the “multiplier,” is the method used to achieve uniform property assessments among counties, as required by law, according to a release from the Illinois Department of Revenue.

“This equalization is particularly important because some of the state’s 6,600 local taxing districts overlap into two or more counties (e.g., school districts, junior college districts, fire protection districts). If there was no equalization among counties, substantial inequities among taxpayers with comparable properties would result,“ a statement from the IDOR.

State law requires property in Illinois to be assessed at one-third, 33.34%, of its market value. Farm property is assessed differently with farm homesites and dwellings subject to regular assessing and equalization procedures. Farmland and farm buildings are assessed according to standards based on productivity, the release stated.

Assessments in Kendall County are at 33.34% of market value, based on property sales in 2022, 2023 and 2024, the IDOR stated.

If the three-year average level of assessment is one-third of market value, the equalization factor is 1.0000. Factors greater than one indicate assessments below one-third of market value, while factors less than one reflect assessments above that threshold.

The factor being assigned is for 2025 taxes, payable in 2026. Last year’s equalization factor also was 1.0000, the release stated.

The tentative factor is subject to change if the Kendall County Board of Review takes action that significantly affects assessments, or if officials or members of the public provide data showing that adjustments are needed, the IDOR release stated.

A public hearing will be scheduled 20 to 30 days after the tentative factor is published in a newspaper of general circulation in the county, according to the IDOR.

The department noted that a change in the equalization factor does not necessarily increase or decrease total property tax bills.

Tax bills are determined by local taxing bodies, which request funds each year to provide services. An individual property’s assessed value determines its share of the tax burden, but the multiplier does not change that proportion.