What Happens Next...

At the Board of Review
Your application is accepted only during one of the four filing periods (click on the dates and deadlines bar above). Once your documents are submitted, the Board of Review processes your application by:

Investigation
A Board of Review investigator will conduct an unannounced inspection of your property to verify its description and apparent use.

Analysis
Analysts for each Commissioner will examine your application and documents.
They may ask that you supply more information.

Hearing
The B.O.R may call you to testify at a hearing to add more information to your application. If you are called, you should receive a written notice no later than one week before the hearing. The B.O.R. does not postpone or reschedule hearings for any reason.

Recommendation
The B.O.R. recommends whether to grant or deny exemption of your property to the Illinois Department of Revenue.

At the Illinois Department of Revenue
Upon receiving your application from the B.O.R., the Illinois Department of Revenue decides whether to exempt your property from taxation by:

Analysis
The Department of Revenue may request additional information about your property that the Board of Review did not.

Decision
The Department may accept or reject the Board’s recommendation in deciding whether to grant or deny tax exemption to your real property. The Department may grant an exemption for all or part of your property; the Department may grant an exemption for all or part of the year.

Appeal
You may appeal a Department decision to deny exemption of your property to a Department Administrative Law Judge and to Illinois courts.

The Department may grant an exemption for all or part of the year at issue.

If you need more information about property tax exemptions,
please call the Cook County Board of Review at (312) 603-6651.