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
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.