What is the
difference between the Board of Review and the
Cook County Assessor’s Office? The
Board of Review is a separate, quasi-judicial
agency independent of the Assessor.The
Cook County Assessor initially sets the
valuation for tax purposes on all of the more
than 1.8 million parcels of real estate located
in Cook County.When
each township reassessment is completed, the
Board of Review opens to allow property owners
to appeal the assessment set by the Assessor.The
Board decision sets the final county valuation
on the property for that tax year.
do I appeal my property taxes?
There are several ways to file an appeal with
the Board of Review.The
easiest is to file online. Go the front page of
the website, click “file an appeal online” and
follow the simple instructions.You
can pre-register your complaint if your township
has not opened yet however if your township has
closed for appeals this year, you must wait
until next year.You can also file an appeal in person at
the Board of Review or at a satellite office.Please
refer to the website for addresses and operating
third way to file an appeal is to attend an
“outreach seminar” sponsored by the
Commissioners.These seminars are held in neighborhoods
and communities and bring the services of the
Board of Review to property owners.Staff
is always present to answer any questions and
give assistance in filing an appeal.For
additional information, please see “Welcome
to the Board” or call 312-603-5542 and
speak to a Board of Review staff member.
When can I file an appeal?
Property owners can file an appeal when the
Board of Review opens their Township for appeal.The
Board of Review opens townships for appeals
after the Assessor has assessed each property in
the Township.Townships have particular filing dates
which vary annually. Unfortunately, they are not
set in advance. Please check
the Board of Review Website for opening dates
and information. Again
if your Township has not opened, a property
owner can pre-register a complaint online.If a
Township has closed for appeal, property owners
must wait until the next assessment year to file
What does “opening
and closing townships” mean?
It is the officially published township filing
is the time in which you can file your appeal
with our office.All townships are opened a minimum of 30
do I bring to file my appeal?
Any and all evidence you wish the Board to
consider, depending upon the type of property
• Click here for Residential checklist.
• Click here for Commercial checklist.
• Click here for Industrial checklist.
I file an appeal even if I have received a
reduction with the Assessor’s office?
Yes. The Board is not bound by the final
determination of the Assessor. You are at no
disadvantage if the Assessor has granted or
denied a request to reduce the assessment.
I file an appeal for a prior year?
No. The Board’s jurisdiction is limited by law
to the current year.
did my assessment go up?
Each triennial district (chart of townships and
triennial years) must be reassessed every
three years. In a triennial year, your
assessment is updated to reflect value over the
past three years due to the general
re-evaluation. In other years, the assessment
may have changed due to an increase in
occupancy, new construction or other factors as
determined by the Cook County Assessor.
I receive a refund if I get a reduction with
An assessment reduction granted by the BOR may
result in a tax bill lower than it otherwise
would be without the reduction. However,
many factors other than your level of assessment
including exemptions, local tax levies & tax
rates, determine the amount of your tax bill.
Should I wait to
pay my taxes until I receive a decision from
the Board of Review?
No. The first installment is, by law, 55% of the
previous year’s total bill and is always due on
receipt, with a March 1 date. The second
installment bill cannot be calculated until the
Board of Review has concluded its review of
every appeal for all 38 townships of Cook County
for that particular tax year. The second
installment tax bill will not be issued until
after your decision from the Board of Review has
lost my tax bill. How much are my taxes? Who
can I talk to?
You may obtain a duplicate tax bill from the
Cook County Treasurer.www.cookcountytreasurer.com
What will happen when I come
in for a hearing?
A Board of Review staff assistant will help you
organize your file and ask questions or make
suggestions to facilitate your appeal process.
If you wish, you may then request an oral
hearing to present your case.
• Residential Hearing
• Commercial Hearing
• Industrial Hearing
happens if I cannot attend my hearing?
Taxpayers who appeal at the Board of
Review have a right to a hearing; however, if
the taxpayers have nothing additional to add
to their appeal, they do not need a hearing
and may waive their right to that hearing.
Taxpayers will not be penalized for waiving
their right to a hearing. Further, Board
of Review analysts use the same analytical
process for files that receive hearings as those
that do not receive hearings. Typically,
taxpayers attend hearings if they believe the
Board of Review would not be able to ascertain
some unique circumstances particular to their
property that cannot be conveyed by written
submission. If you choose to attend the
hearing, you must bring all of the required
supplemental documents with you to the
hearing. This may include a photograph of
your property's exterior and the photographs and
property identification numbers of other
property's you wish to compare to your
property. Additional evidence could
include affidavits or other documentation such
as an appraisal or flood/fire report.
Taxpayers who choose to supplement their
complaint with evidence are encouraged to submit
a signed statement setting forth the reasons why
they believe their property is over
assessed. Please refer to Rule14 of
the Official Rules of the Board of Review
regarding timeliness of filing documents for
appeal. However, you may contact the Chief
Clerk at 312-603-5586.
can I submit my documents if I cannot make my
You can submit all evidence up to 5 days prior
to your hearing. Call the Chief Clerk’s office
at 312-603-5586 for more information.
I need an attorney?
If you are appealing your own condominium, small
apartment, mixed-use building or family business
property (if it is held in your name), you may
represent yourself. You may
hire an attorney to represent you if you choose.
held by corporations (LLC, LLP and any other
corporate entities) must be represented by
counsel. B.O.R. Rule 1.
I need a picture?
Yes. They are required for the property being
appealed and are strongly encouraged for
comparable properties. The date the picture was
taken should be clearly marked on the reverse
am the Condominium Association
President. Can I file on behalf of the
No. Under the Illinois Condominium Property Act
and per Board of Review procedure, the
Association, through its board must obtain an
attorney to represent the entire building.
Otherwise, individual unit owners may file their
own, individually signed appeal forms. As
president, in either situation, you or any other
board or association members may assist in the
compilation of data and evidence for any appeals
filed before the Board of Review.
it worthwhile to appeal?
At the Board of Review there is no filing fee
and the staff will help you with any aspect of
your appeal. The potential for a reduction in
your property taxes is worth a small investment
of time. Click
here to see chart.
are the chances that my appeal will be
Board of Review statistics have been kept for
the last 23 years to track the chances that an
individual has for a successful appeal. Click
here to see chart.
How do I find comparable
The Cook County Assessor’s Website is an
outstanding tool to research comparable
properties. You may do this with an address or a
P.I.N. Click www.cookcountyassessor.com to
begin your search. Local Township
Assessors are also a good resource.
is pre-registering? What information do I need
Pre-registering ensures that a homeowner’s
appeal will be on time. It means that you call
our office at 312-603-5542 and say that you
would like to pre-register or email us. The
required information is your township, name,
address of property and P.I.N. (Permanent Index
a P.I.N. and how do I find it?
Your P.I.N. is the Permanent Index Number that
identifies your property from the 1.8 million
other properties in Cook County. It is a
14-digit number that looks like this:
00-00-000-000-0000. You can get your P.I.N. from
any correspondence the Assessor or Treasurer
sends to taxpayers.Also
you can look up your PIN number by address at
the Property Tax Portal at www.cookcountypropertyinfo.comor
the Assessor’s Web Site at www.cookcountyassessor.com
Are there any
additional venues to appeal my
After first appealing to the
Board of Review, you may choose
to appeal further to the Cook County Circuit
Court or the Property Tax
Appeal Board (PTAB)