Stage 3 · Assessment Appeal
Board of Review Appeal Process
The Cook County Board of Review is a separate, quasi-judicial agency independent of the Assessor. It reviews taxpayer complaints concerning assessed valuation and, when warranted by the evidence and law, may correct the assessed value.
What the Board Reviews
- • The assessed valuation under appeal.
- • Evidence supporting valuation or uniformity claims.
- • Comparable properties and relevant market evidence.
- • Appraisals, photographs and other appropriate documentation.
- • Income and expense evidence when relevant to the property type.
What the Board Does Not Control
- • Taxing-district budgets or levies.
- • The state equalization factor.
- • Tax rates calculated by the County Clerk.
- • Property-tax billing or collection by the Treasurer.
Basic Filing Process
- Confirm that your township's Board of Review filing window is open.
- Identify the PIN or PINs being appealed.
- Select the appropriate basis for the assessment appeal.
- Provide relevant supporting evidence.
- Submit the appeal through the official Board of Review system.
- Monitor your appeal and review the Board's decision when issued.
A Reduction Is Not a Promise of a Lower Year-to-Year Bill
A lower assessment benefits the taxpayer because the resulting tax is lower than it would have been with the higher assessment. But the final bill can still increase from the prior year because levies, exemptions, equalization and tax rates may also change.
Role Clarity
The Board of Review reviews assessments. It does not set tax rates, determine government levies, or issue property tax bills.