Appealing a Cook County property assessment
Properties in Cook County are assessed by geographical area — northern and northwestern suburbs, city of Chicago and southern and southwestern suburbs — on a triennial basis. After property owners receive assessments in the mail, they can decide whether to appeal within a specified period, first to the assessor and then, if they choose, to the Board of Review.
An appeal can be filed if the property characteristics listed on an assessment notice are incorrect, or if the estimated market value of the home is significantly more than what the property owner believes the home could sell for in the current real estate market.
When to file an appeal?
An appeal is intended to correct the accuracy of a property’s assessment. An increase (or decrease) in a home’s assessment does not lead to the same increase (or decrease) in a property tax bill.
What does appealing do?
The property owner decides whether to appeal the assessment. The Board of Review groups together townships to have an open period for an appeal. Typically, the appeal must be filed within 30 days of the notice being mailed and while the taxpayer's township is open for appeals.
How does the process play out?
Source: Crain's Chicago Business, Cook County Board of Review, Cook County Assessor's Office
1. Appeals can be filed online with supporting documents, such as recent appraisals or comps of similar properties in the neighborhood.
2. Property owners decide whether to appeal on their own or use an attorney, first to the assessor.
3. When an appeal decision is made, the property owner will be notified by mail.
4. The property owner decides whether to appeal further, first to the Board of Review, then to the Property Tax Appeal Board (state) or circuit court (county), but not both.
5. The results of the assessment appeal are then used to calculate the tax bill. A tax bill may still increase, even if the assessed value is adjusted, if the tax rate increases.
Steps for appealing your property tax assessment
Common property tax assessment questions
