Navigating the property tax appeal process in Cook County involves engaging with the Board of Review (BOR), a pivotal entity that ensures fairness and impartiality in the assessment of property taxes. This guide will explain the function of the BOR and what petitioners can expect during their tax appeal journey.

Mission and Functions

The Cook County Board of Review’s primary mission is to review property assessments impartially. It is authorized by the Property Tax Code to correct, raise, lower, or otherwise modify assessments as deemed just. This includes the review of taxpayer complaints regarding property assessment, ensuring a fair and just assessed value is determined.

Appeal Process

Property owners have the opportunity to appeal their property’s assessed value through the BOR. This process allows for the correction of over-valuations and ensures that properties are assessed fairly across Cook County. The BOR provides a platform where taxpayers can present evidence to support their claim for an assessment adjustment. 

Submission of Appeals

Appeals can be submitted online through the BOR’s portal. This process involves creating an account, locating your PIN, and following the outlined steps to file an appeal. For those preferring a non-digital approach, options to appeal by mail are also available.

Review of Evidence

Upon filing an appeal, the BOR reviews the evidence submitted by both the taxpayer and the Cook County Assessor’s Office. This evidence is crucial in determining a fair and just-assessed value for the property in question. The BOR also handles corrections of prior assessed values through the Certificate of Error process, providing a comprehensive review of a property’s assessment history.

Decision and Further Appeals

The BOR notifies petitioners of its decisions, which can then be defended at the Illinois Property Tax Appeal Board if necessary. This step ensures that every party has the opportunity to be heard and that all assessments are just and equitable.

Key Activities

Key activities of the BOR include:

• Reviewing and revising assessments based on complaints.
• Providing a forum for appeal.
• Defending decisions at the Illinois Property Tax Appeal Board.
• Making recommendations on property tax exemption applications.

Location and Contact

The BOR is located at 118 N. Clark St., Chicago, IL 60602 and can be contacted at (312) 603-5542 for further assistance or inquiries regarding the appeal process.

Understanding the role and functions of the Cook County Board of Review demystifies the tax appeal process, empowering property owners with the knowledge to navigate their appeals effectively. For more detailed information on filing an appeal and the services provided by the BOR, visit their official website at Cook County Board of Review and the Cook County Government page