Stage 2 · Assessment
Understanding Your Property Assessment
The Cook County Assessor establishes property assessments for tax purposes. An assessment helps determine your share of the property-tax burden, but your assessment is not your property tax bill.
What the Assessor Does
- • Estimates property values using mass-appraisal methods.
- • Establishes assessed values under Cook County's classification system.
- • Reassesses property on Cook County's triennial cycle.
- • Administers qualifying property-tax exemptions.
- • Provides an initial administrative appeal process.
What the Assessor Does Not Do
- • Does not determine taxing-district levies.
- • Does not calculate the final composite tax rate.
- • Does not print or collect property-tax bills.
- • Does not control the independent Board of Review.
Assessment ≠ Tax Bill
A change in assessed value does not translate dollar-for-dollar into the same percentage change in your tax bill. Your final bill also depends on exemptions, state equalization, taxing-district levies and the applicable tax rates calculated by the Cook County Clerk.
Role Clarity
The Board of Review reviews assessments. It does not set tax rates, determine government levies, or issue property tax bills.