Equalization Factors

2023 SA Equalization Factors
Cherry Valley 1.0615      
Durand/Laona 1.1207
Harlem 1.0964
Owen 1.0996
Pecatonica/Seward 1.0769
Rockford 1.1188
Rockton 1.0946
Roscoe 1.0939
Winnebago 1.0772
Shirland/Harrison/Burritt 1.1114


2006-2023 Equalization Factors
Illinois Department of Revenue - Publication 136 - Property Assessment & Equalization 

  • Equalization is the adjustment of the median level of assessment up or down so that the tax burden is "equalized" among taxing districts.
  • State law requires equalization in order to bring assessments to the level required by state law, which is 33.33% of fair cash value.
  • Equalization is accomplished by the use of an Equalization Factor, which is a factor applied to all non-farm assessments.
  • Equalization factors can occur at four levels:
    • Neighborhood level, as applied by the Township Assessor.
    • Township level, as applied by the Supervisor of Assessments.
    • Township level, as applied by the Board of Review.
    • County level, as applied by the Illinois Department of Revenue.