Illinois Department of Revenue
Property Tax

Farmland Assessments


Meeting Notice

The Illinois Farmland Assessment Technical Advisory Board (FATAB) will meet Monday, April 21, 2014, at 1:00 p.m., at the University of Illinois Campus (Champaign-Urbana, Illinois) in the Sims Room of the ACES Library. Click here for meeting notice and agenda.

combine harvesting wheat

FY 2014-16- Legislative Changes to Farmland Valuation

Pub-122 - Farmland Implementation Guidelines

Bulletin 810

Certified Values

Certified values farmland assessments for:

Flood debasements

Flood debasements must be based on the site’s history and documented crop loss. The Illinois Department of Revenue asked counties to review their existing debasements and revise them as needed based on input from landowners, farmers, and farm managers. (One of the easiest ways to collect accurate yield loss is to have farmers complete a questionnaire. Flood insurance claims and elevator receipts are also helpful.)

Only the PIs of affected acreage that suffers actual, not potential, crop loss due to flooding should be adjusted. Flood debasement procedures should

  • identify the actual acres affected by flooding,
  • determine, from yield data, the documented extent of crop loss caused by each flood situation,
  • adjust the PIs of the affected soils by a percentage equal to the percentage of crop loss caused by each flooding situation over a multi-year (preferably 10) period, and
  • monitor yield data in order to properly compensate for changes in a parcels flooding history.
Answer Center
Quick Links
Information For
About IDOR