Rate Breakdown

Property taxes in Cumberland County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Cumberland County

When you own real estate in Cumberland County, your property’s value determines the amount of tax you owe. The County Assessor’s Office conducts a biennial appraisal of each parcel, comparing recent sales, the condition of the property, and comparable properties within the same jurisdiction. Appraisals are publicly available on the Assessor’s website, and owners can request a review if they believe the value is inaccurate.

After the final assessed value is established, the county applies the millage rates set by the county, municipalities, and special districts. A mill represents one thousandth of a dollar; thus, a 15‑mill rate equals $15 tax per $1,000 of assessed value. Cumberland County’s current total millage rate for 2024 is 18.72 mills, which includes the county’s tax, the City of Cumberland’s municipal rate, and the local school district contributions. The formula is simple:

• Assessed Value × (Total Mill Rate ÷ 1,000) = Annual Property Tax

For example, a house assessed at $175,000 would owe $3,276 in property tax for the year.

Available Exemptions

Illinois offers a range of exemptions that can reduce the taxable value of a property, thereby lowering the tax burden. In Cumberland County, the most common exemptions are:

• Homestead Exemption: Applies to primary residences owned by residents. A minimum of 94% of the market value can be exempted, resulting in a 20% reduction of the appraised value for tax purposes.
• Senior Citizen Exemption: For owners aged 65 or older who occupy the home as their principal residence. This exemption allows additional $3,500 per year or 5% of the assessed value, whichever is greater.
• Disabled Person Exemption: Available to individuals with a disability as defined by the federal and state statutes. The exemption can reduce taxable value by up to $3,500 annually.
• Veteran Exemption: Full tax exemption is granted to veterans classified as “combat veterans” under Illinois law, as well as partial exemptions for disabled veterans and surviving spouses.

Applying any eligible exemption requires filing the appropriate paperwork with the Cumberland County Assessor before the filing deadline, usually by March 31 of the tax year. Submitting after that date may result in a late filing fee of $25.

Payment Schedule & Deadlines

Property tax payments in Cumberland County are divided into three installments to ease the financial load:

• First Installment: Due 60 days after the tax bill is mailed, typically in late July.
• Second Installment: Due 60 days after the first installment, around mid-October.
• Third Installment: Due 60 days after the second installment, usually in late December.

All payments can be made online through the County’s Treasury website, by mail, or in person at the County Treasurer’s office. Each installment has a 10‑day grace period after the due date. Payments made more than 10 days late incur a 2% late fee per month, compounded monthly, on the outstanding balance. Persistent delinquency may lead to tax lien proceedings and potential loss of property.

Appealing Your Assessment

If you believe your property’s assessed value is incorrect, the county provides a formal appeal process. The steps are:

• Filing Deadline: Appeals must be filed within 30 days of receiving the assessment notice. File at the Cumberland County Assessor’s Office or online.
• Submit Evidence: Include recent comparable sales, maintenance records, photographs, or a licensed appraiser’s report supporting a lower value.
• Review Commission: Your case is presented to the County Review Commission, a panel of three impartial members who evaluate evidence and make recommendations.
• Decision & Notification: The Commission’s decision is mailed to you within 45 days. If satisfied, the assessed value will adjust accordingly; if not, you may appeal to the Illinois Office of Administrative Hearings.

Preparing a thorough, well-documented appeal dramatically increases your chances of a favorable outcome. For assistance, consult the County’s appraisal FAQ or contact your local assessor’s office for guidance on permissible evidence and proper filing procedures.