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
A Board of Review investigator will conduct an unannounced inspection
of your property to verify its description and apparent use.
Analysts for each Commissioner will examine your application and
They may ask that you supply more information.
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.
The B.O.R. recommends whether to grant or deny exemption of your
property to the Illinois Department of Revenue.
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
The Department of Revenue may request additional information about your
property that the Board of Review did not.
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.
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.