Taxes

Board of Review Group 2: The October 9 Evidence Deadline After Filing

For 2026 Board of Review Group 2, the complaint deadline is September 29 and the evidence-submission deadline is October 9. Those are separate dates: extra time for evidence does not extend the time to file a complaint.

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For the Cook County Board of Review’s 2026 Group 2, September 29 is the last day to file the complaint and October 9 is the listed evidence-submission deadline. Group 2 covers Berwyn, Cicero, Elk Grove, Lakeview, Maine, and Palos townships. The dates come from the Board’s 2026 session schedule. They are Board dates, not a reopening of those townships’ Cook County Assessor windows.

Check the Board’s official 2026 schedule and the site’s Cook County deadline tracker before acting. The tracker identifies the appeal body so the same township’s two possible stages do not get confused.

Can you file a new Group 2 complaint on October 9?

No. The Board schedule distinguishes the September 29 complaint closing date from the October 9 evidence-submission date. The latter is for evidence in the Board process, not an extension of the initial complaint window. Owners who have not filed a Board complaint should not assume that collecting documents through October 9 preserves a right to file one. Check the Board’s current rules and portal instructions for any exceptional procedure rather than relying on a generic deadline summary.

A pending or completed Assessor appeal is not the same as a Board complaint. The Board is a separate review stage with its own filing calendar. A property may appear under one stage as closed and another as open; the governing body is as important as the date.

Which townships are in Group 2?

The Board’s current PDF lists Berwyn, Cicero, Elk Grove, Lakeview, Maine, and Palos in Group 2. Its complaint period opened August 31 and closes September 29, 2026. The same row lists October 9 as the evidence deadline. The Board has not yet listed a Group 3 schedule in this document, so dates for other townships should not be inferred from Group 2 or from a previous year.

Verify the property’s assessment township by PIN. A municipality, postal address, or neighborhood name may not be the relevant township label, and Lakeview Township is not the same thing as Cook County Lake Township. If the parcel is in a different township, find its own Board group before following these dates.

What evidence should a homeowner organize?

Start with the appealed assessment, PIN, the value you believe is supported, and the reason for the disagreement. A market-value argument may use comparable arm’s-length sales, an appraisal, or property-condition records. A uniformity argument compares assessments of truly similar properties rather than merely adjacent ones. Photographs should show an actual condition issue and be tied to the relevant valuation period.

A concise explanation matters as much as the attachments. Identify what each comparable or document proves, where it differs from the subject, and why the difference does or does not matter. Preserve the source, date, and property identifier for each item so the Board can evaluate the argument without guessing.

What evidence should a commercial owner organize?

Commercial evidence may require a different package: leases, a rent roll, income and expense statements, vacancy records, physical-condition documentation, sales or appraisal support, and an explanation of the valuation method. Those documents should support a requested value, not simply show that taxes feel high. Review the Board’s official rules for required materials and accepted submission methods for the property and appeal theory.

Do not assume the Board will treat an Assessor submission as automatically imported evidence. Keep a complete copy of the Board complaint and make the Board record intelligible on its own. If an attorney or representative filed, coordinate before adding documents so the submission tells a consistent story.

Does the evidence deadline change a hearing date?

The Group 2 schedule currently lists the complaint and evidence dates but does not make October 9 a hearing date. Hearing notices and re-review windows are distinct events. Watch the Board’s communication and official calendar for scheduling. A generic article cannot determine whether a particular owner should attend or what the Board will decide.

What should an owner do now?

If a Group 2 complaint is already filed, confirm its status and use the time before October 9 to submit the strongest organized evidence permitted by Board rules. If no complaint was filed, do not treat the evidence date as a late-filing window. For case-specific review, see Younis Law Group’s Cook County property tax appeal service. Fees and scope depend on written engagement terms.

Official sources: Board of Review 2026 dates and Board official rules. This is general information, not legal advice; confirm live dates and requirements directly with the Board.

Author

Omar Younis

Managing Partner

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