Cook County Board of Review      


The Cook County Board of Review (formerly the Board of Tax Appeals) was created by the 89th General Assembly under statutory changes that established a three-member Board of Commissioners elected from three electoral districts.  The Board of Review is vested with quasi-judicial powers to hear and decide taxpayer complaints on the value or exempt status of real property, which includes residential, commercial, industrial and condominium property, along with vacant land.


The Board is charged with correcting factual mistakes, reviewing Certificates of Error, ordering the Assessor to revise and correct the assessed value of property, and reviewing and recommending property for tax exempt status.  In addition, the Board must also defend appeals made to the Illinois Property Tax Appeal Board (PTAB) from owners. 

The Board deals only with assessed valuation before equalization, not with the tax rate or the amount of a tax bill. 

 The Board currently employs approximately 124 fulltime and part-time employees with an operating budget of approximately $8,000,000.  In 2009, The Board reviewed in excess of 436,000 property valuation complaints.


 The mission of the Board of Review is to comply with its statutory mandate and the oath taken by each Commissioner to perform all duties of the office as required by law, to fairly and impartially review the assessments of all property to the extent authorized by the Property Tax Code, to correct all assessments which should be corrected, to raise, lower, and or direct the Cook County Assessor to change, correct, alter, or modify assessments as justice may require, and to do all acts necessary within the authority provided by the Code to procure a full, fair and impartial assessment of all property.


Helpful Links

  1. Cook County Board of Review Offices
  2. Block Diagram of Functional Subdivisions  (Currently Being updated as of 4/11/11)
  3. Board of Review Online Decision Database
  4. FOIA Information
  5. FAQ's