District 1
Resources
Official portals, policy documents, research reports, and reference guides to help constituents and professionals navigate Cook County property taxes.
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Official Portals
Official government portals for filing appeals, checking deadlines, and navigating the property tax system.
BOR Appeals Portal
File and track your Cook County property tax appeal online through the official Board of Review portal.
Township Appeal Deadlines 2026
Official schedule of appeal filing windows by township for the 2026 tax year. Deadlines vary — confirm before filing.
Property Tax Overview Guide
How Cook County property taxes are assessed, appealed, billed, and recorded — the complete four-office system explained.
Policy Documents
Proposed legislation, amendments, and policy goals authored by Commissioner Cardenas.
Policy Goals for 2025
Proactive Assessment Corrections: Amend the Property Tax Code to authorize CCBOR to identify and correct assessment errors without requiring taxpayer appeals. This proactive approach would address inaccuracies promptly, reducing the burden on taxpayers to initiate corrections.
Amendment to Reinstate Funding for the Circuit Breaker Program
Proposed legislative amendment to restore the Illinois Circuit Breaker property tax relief program for income-qualified seniors and residents.
Estimating the Cost of Implementation of the Circuit Breaker Program
Illinois ranks 7th in the nation for property tax burden, with property taxes comprising a significant portion of household expenses. A circuit breaker program in Illinois could offer a tax credit of up to $5,000, which is on the higher end compared to other states. For context, Minnesota caps its...
Legal Framework: Section 318 Property Classifications
As a Commissioner of the Cook County Board of Review, I present this legal argument to contest the recent reclassification of properties categorized under Class 318 and 212 by the Cook County Assessor’s Office. The Assessor's attempt to reclassify these properties from residential to commercial for...
Response to Assessor Fritz Kaegi
Response to the Assessor's claims about commercial property assessments, vacancy rates, and the Board of Review's role in correcting inaccurate valuations.
Talking Points Refuting Kaegi's Assertions
Press conference talking points explaining why rising property tax bills are tied to broader market conditions, not just Board of Review actions.
Opening Remarks on the Illinois Circuit Breaker Program
Prepared remarks presented to the Chicago Housing and Real Estate Committee explaining how a circuit breaker would tie property taxes to ability to pay.
Opinion to the Chicago Tribune Editorial Board
A response urging transparency, maps, and data to show how any circuit-breaker proposal would affect taxpayers across Cook County.
Research & Analysis
Data-driven research on property taxes, assessments, and equity in Cook County.
STARA Update 2024
July 2024 update from the Cook County Board of Review on the Simplified Tax Appeal and Relief Act (STARA) program and outcomes.
Cap Rate Analysis: Industrial Properties in Chicago
The provided document is a capitalization rate (cap rate) study for industrial properties in the Chicago area, prepared by Newmark Valuation & Advisory for Ryan LLC. The report includes detailed economic and market analysis, focusing on various factors affecting the industrial real estate market in...
Gentrification and Property Tax Valuations
Summary of "Quantifying Social Costs Associated with Gentrification for Property Tax Appeal Adjudication"
50-State Property Tax Comparison (2023)
A comprehensive comparison of property tax burdens, rates, and structures across all 50 states for 2023.
Arlington Park Hearing Analysis (2023)
Hearing analysis materials for the former Arlington racetrack property, including valuation comparisons, settlement history, and intervenor arguments related to the 2023 reassessment.
Oak Park Second-Cut Analysis (2023)
Board of Review evidence sheet comparing a subject property in Oak Park with nearby comparable properties, including age, size, bathrooms, air conditioning, garage, and basement adjustments.
Cook County Board of Review Annual Report 2022
Annual report covering Board of Review operations, appeal activity, and countywide service footprint for fiscal year 2022 and assessment year 2021.
PIN 16181190170000 Assessment Analysis (2023)
Analyst notes and comparable-property analysis for PIN 16181190170000, documenting valuation inputs, similarity scores, and selected comparable adjustments.
Illinois Property Tax Code: Omitted Property Procedures
Explanation of how omitted properties are discovered, assessed, and added to the tax rolls under Sections 9-260, 9-265, and 9-270.
Analyst Guides
Reference guides and training materials for commercial property analysts at the BOR.
Guide for Commercial Analysts at the BOR
The Cook County Board of Review (BOR) is dedicated to ensuring fair and equitable property tax assessments for all taxpayers. Our mission is to provide a transparent, efficient, and accessible process for the review and adjudication of property tax appeals, ensuring that all assessments are...
Training Manual for Commercial Analysts at the BOR
The Cook County Board of Review (BOR) is dedicated to ensuring fair and equitable property tax assessments for all taxpayers. Our mission is to provide a transparent, efficient, and accessible process for the review and adjudication of property tax appeals, ensuring that all assessments are...
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