Illinois Department of Revenue officials say Adams County’s final property assessment equalization factor is set at 1.0. 
The multiplier is used by the state to achieve uniform property assessments among counties because some taxing districts overlap two or more counties. A law passed in 1975 requires property to be assessed at 1/3 of its market value. Farm property is assessed differently with home sites and dwellings subject to regular equalization and assessing procedures. Farmland is assessed at 1/3 of its agriculture economic value and it is not subject to the equalization factor.