The Supervisor of Assessments or the Board of Review applies the Township Equalization Factor. Each of the 14 townships in Winnebago County can have a different equalization factor. Its purpose is to equalize all townships within a county to the same level of assessments. The Illinois Department of Revenue applies the County Multiplier to equalize all counties in the state to the same level of assessments. The level of assessments trying to be attained is 1/3 of fair market value at the township, county, and state levels.