How the Cook County Board of Review Property Tax Appeal Process Works

The Cook County Board of Review is an independent agency that provides property owners a second opportunity to challenge their assessments after the Assessor's process concludes. For many property owners, the Board of Review is where the most significant assessment reductions are achieved. Understanding how this process works can significantly improve your chances of success.

What Is the Board of Review?

The Board of Review is a separate, quasi-judicial agency independent of the Cook County Assessor. While the Assessor sets the initial taxable value on all 1.8 million parcels of real estate in Cook County, the Board of Review serves as an oversight body. Its decisions set the final county valuation on your property for that tax year.

Critically, the Board of Review is not bound by the Assessor's determination. Even if the Assessor denied your appeal or granted only a partial reduction, the Board of Review evaluates your case independently. You are at no disadvantage if the Assessor already reviewed your case.

When Can You File?

The Board of Review opens filing windows for each township after the Assessor has completed its assessment process for that township. These filing periods vary annually and are not set in advance. You must check the Board of Review website regularly or work with an attorney who monitors these deadlines for you.

If your township has not yet opened for appeal, you can pre-register a complaint through the online appeals portal. This ensures you are ready to file as soon as the window opens.

How to File Your Appeal

Appeals can be filed in person at the Cook County Building, on paper, or online through the Board of Review's appeals portal. The online portal is the most efficient method and allows you to track the status of your appeal throughout the process.

When filing, you will need your Property Index Number, the basis for your appeal such as overvaluation, recent purchase price, assessment inequity, vacancy, or property damage, and any supporting evidence you wish to submit.

Presenting Evidence

You have the option to present additional evidence beyond your initial filing, and you may also request a hearing. Evidence submission remains open until 10 days after your township closes for filing. Effective evidence for residential appeals includes comparable property assessments showing similar homes assessed at lower values, recent appraisals, and photographs documenting property condition. For commercial and multi-unit properties, income and expense documentation, rent rolls, and vacancy records are essential.

Hearings: Are They Worth It?

Taxpayers who appeal have a right to a hearing, which can be conducted in person or by phone. However, hearings are optional. Board of Review analysts perform the same review for files with and without hearings. Hearings are most valuable when your appeal contains unique elements that cannot be fully conveyed through written submission, such as unusual property conditions or complex circumstances.

What Happens After You File

Processing typically takes six to eighteen weeks. The Board can never increase your property's assessed value as a result of your appeal. It will either maintain the current assessment or reduce it. Results are communicated by email if you registered online, or by mail.

If you are unsatisfied with the Board of Review's decision, you can appeal further to the Illinois Property Tax Appeal Board or the Cook County Circuit Court.

Why Work with an Attorney

While the Board of Review process is designed to be accessible to individual property owners, the quality of your evidence and argumentation matters. Attorneys who regularly practice before the Board understand which arguments are most persuasive, how to present comparable data effectively, and how to navigate procedural requirements. For commercial and multi-unit properties especially, professional representation can significantly improve outcomes.

Contact Younis Law Group to discuss your Board of Review appeal options. We handle the entire process from filing through result, ensuring your case is presented as effectively as possible.