A hearing is your chance to stand before one of the Board of Review Analysts to explain why your property assessment should be reduced. It is an opportunity to present your evidence and any special circumstances surrounding your assessment. Taxpayers that appeal at the Board of Review have a right to a hearing, however, it is not mandatory to attend and you may waive your right to a hearing. Taxpayers will not be penalized for waiving their right to a hearing. Further, Board of Review analysts use the same analytical process for complaints that request hearings as those that do not request 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.
Hearings are scheduled by township. Once a township has closed for filing the Board of Review will schedule hearings. If you elected to appear for a hearing when filing the Board of Review complaint form, you will be notified by mail with a hearing notice. The hearing notice will inform you of the exact date and time to appear. If you choose to attend the hearing, you must bring the hearing notice with you in addition to a copy of the required supplemental documentation. 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.
What to bring:
- Hearing Notice
- Copies of evidence you feel will help your case
For helpful information on How to Present A Case click here
Please refer to the Official Rules of the Board of Review click here for additional information.
Hearings are held in our main downtown office at:
Cook County Board of Review
118 N. Clark Street, County Building Room 601
(312) 603-5542, Hours 9 a.m. – 5 p.m.