Frequently Asked Questions

    The Board of Review is a separate, quasi-judicial agency independent of the Assessor.  The Cook County Assessor sets the taxable value on all of the more than 1.8 million parcels of real estate located in Cook County.   When each township reassessment is completed by the Assessor, property owners may appeal the assessment set by the Assessor at the Board.   The Board decision sets the final county valuation on the property for that tax year.

    There are several ways to file an appeal with the Board of Review.  The easiest is to file online. Go the front page of the website, click “file an appeal online” and follow the simple instructions.  You can pre-register your complaint if your township has not opened yet however if your township has closed for appeals this year, you must wait until next year.  You can also file an appeal in person at the Board of Review or at a satellite office.  Please refer to the website for addresses and operating hours.  The third way to file an appeal is to attend an “outreach seminar” sponsored by the Commissioners.  These seminars are held in neighborhoods and communities and bring the services of the Board of Review to property owners.  Staff is always present to answer any questions and give assistance in filing an appeal.   For additional information, please see “Welcome to the Board” or call 312-603-5542 and speak to a Board of Review staff member.

    Property owners can file an appeal when the Board of Review opens their township for appeal each year. Property owners can also pre-register through the online appeals portal . The Board of Review opens townships for appeals after the Assessor has assessed each property in the township.   Townships have particular filing dates which vary annually. Unfortunately, they are not set in advance. Please check the Board of Review website for opening dates and information.  Again if your township has not opened, a property owner can pre-register a complaint online.  If a township has closed for appeal, property owners must wait until the next assessment year to file an appeal.

    It is the officially published filing period for all residents of a township.  It is the time in which you can file your appeal with our office.  All townships are opened a minimum of 30 days.

    Any evidence you would like the Board to consider, depending upon the type of property being appealed.

    • Click here for Residential 
    • Click here for Commercial 
    • Click here for Industrial 

    Yes. The Board is not bound by the final determination of the Assessor. You are at no disadvantage if the Assessor has granted or denied a request to reduce the assessment. 

    No. The Board’s jurisdiction is limited by law to the current year.

    Every property in Cook County must be reassessed every three years. In a triennial assessment year, your assessment is updated to reflect changes in value over the past three years.  In other years, the assessment may have changed due to an increase in occupancy, new construction or other factors as determined by the Cook County Assessor.

    An assessment reduction granted by the BOR may result in a tax bill lower than it otherwise would be without the reduction.  However, many factors other than your level of assessment including exemptions, local tax levies & tax rates, determine the amount of your tax bill.

    No. The first installment is, by law, 55% of the previous year’s total bill and is always due on receipt, with a March 1 due date. The second installment bill cannot be calculated until the Board of Review has concluded its review of every appeal for all 38 townships of Cook County for that particular tax year. The second installment tax bill will not be issued until after your decision from the Board of Review has been received.

    You may obtain a duplicate tax bill from the Cook County You can also find your property tax information online at the County’s property tax portal,

    Pursuant to Rule 12, the Board will continue to conduct virtual and telephone hearings for the 2023 session. Hearings are scheduled by township.  Once a township has closed for filing, the Board will schedule hearings. For a list of the townships open for hearings, visit the home page and select "dates."

    • Attorney hearings will be conducted by TEAMS. Attorneys will receive Microsoft TEAMS “invites” which must be accepted in order to “join” the scheduled “hearing.”    
    • Pro se hearings will be conducted by phone. Taxpayers will be contacted by the Clerk's office with instructions for participating by phone.  
    • Any taxpayer questions should be directed to the Clerk's Office at
    • Should any member of the public wish to observe a hearing for any docket, please contact The Board will provide the date and time of the hearing along with instructions on how to observe the hearing.  All observation requests must be made 72 hours in advance of the hearing. Please note observers do not have standing to speak or present evidence at the hearing.
    • Should a member of the press wish to observe a hearing for any docket, please contact and copy at least 72 hours in advance of the hearing. The Board will provide the date and time of the hearing along with instructions on how to observe the hearing.  All observation requests must be made 72 hours in advance of the hearing. Please note observers do not have standing to speak or present evidence at the hearing.  



    A Board of Review staff assistant will help you organize your file and ask questions or make suggestions to facilitate your appeal process. If you wish, you may then request an oral hearing to present your case. 
    • Click here for Residential 
    • Click here for Commercial 
    • Click here for Industrial 

    Taxpayers who appeal at the Board of Review have a right to a hearing; however, if the taxpayer has nothing additional to add to their appeal, they do not need a hearing and may waive their right to that hearing. 

    Taxpayers will not be penalized for waiving their right to a hearing.  Further, Board of Review analysts do the same review for files that receive hearings as those that do not receive hearings. Typically, taxpayers attend hearings if their appeal contains unique elements particular to their property that cannot be conveyed by written submission.  If you choose to attend the hearing, you must bring all of the required supplemental documents with you to the hearing. 

    This may include a photograph of your property's exterior and the photographs and property identification numbers of other property's you wish to compare to your property.  Additional evidence could include affidavits or other documentation such as an appraisal or flood/fire report.  Taxpayers who choose to supplement their complaint with evidence are encouraged to submit a signed statement setting forth the reasons why they believe their property is over- assessed.  Please refer to Rule14 of the Official Rules of the Board of Review regarding timeliness of filing documents for appeal.  However, you may contact the Chief Clerk at 312-603-5586. 

    You can submit all evidence up to 5 days prior to your hearing through the online portal or through the clerk’s office. Call the Chief Clerk’s office at 312-603-5586 for more information.

    • Click here for Residential 
    • Click here for Commercial 
    • Click here for Industrial 
    Bring any and all supporting documentation for your appeal. 

    If you are appealing your own condominium, small apartment, mixed-use building or family business property (if it is held in your name), you may represent yourself.  You may hire an attorney to represent you if you choose.  Properties held by corporations (LLC, LLP and any other corporate entities) must be represented by counsel (B.O.R. Rule 1).

    Yes. They are required for the property being appealed (Rule 18) and are strongly encouraged for comparable properties. The date the picture was taken should be clearly marked on the reverse side.

    No. Under the Illinois Condominium Property Act and per Board of Review procedure (Rule 1), the Association, through its board must obtain an attorney to represent the entire building. Otherwise, individual unit owners may file their own, individually signed appeal forms. As president, in either situation, you or any other board or association members may assist in the compilation of data and evidence for any appeals filed before the Board of Review.

    At the Board of Review filing is free and the staff will help you with any aspect of your appeal. The potential for a reduction in your property taxes is worth a small investment of time. 

    Board of Review statistics have been kept for the last 23 years to track the chances that an individual has for a successful appeal. Click here to see chart. 

    You can find comparable properties through CookViewer, the County’s GIS system – on the County’s property tax portal,   Search for the property you want to find comparable properties for by P.I.N or address and clicking the button under the property’s picture will take you to CookViewer.   

    Pre-registering ensures that a homeowner’s appeal will be on time. Once pre-registration opens for the year, you can pre-register before your township opens for its 30 day appeal window. You can pre-register through the Board’s online appeals page. You can also call the Board to pre-register at (312) 603-5542. The required information is your township, name, address of property and P.I.N. number.  

    Your P.I.N. is the Permanent Index Number that identifies your property from the 1.8 million other properties in Cook County. It is a 14-digit number that looks like this: 00-00-000-000-0000. Your P.I.N. is on any correspondence the Assessor or Treasurer sends to you.  You can also look up your PIN number by your address on the Property Tax Portal at  or the Assessor’s Web Site at

    After first appealing to the Board of Review, you may choose to appeal further to the Cook County Circuit Court or the Property Tax Appeal Board (PTAB) 

    On August 15th, President Joseph Biden signed a disaster declaration for the State of Illinois in areas affected by severe storms and flooding from June 29 to July 2, 2023, including all of Cook County. This triggered the provisions of 35 ILCS 200/13-5, which authorizes property tax relief for disaster areas.  A PTAX 245 Application requests reassessment of property under Section 13-5 of the Property Tax Code (35 ILCS 200/13-5) based on substantial damage caused by a disaster in a county that has been declared a major disaster area by the President of the United States or the Governor of the State of Illinois.

    As of September 1st28,000 Cook County taxpayers had claimed flooding damages under the declaration, and FEMA had identified $52 million in damages from this summer’s flooding. As a result of President Biden’s disaster declaration, property owners experiencing significant damage due to this summer’s flooding may be eligible for a reduction in the Assessed Value of their property beyond the Board’s normal flood relief policies.

    To be eligible under the declaration, taxpayers must file a PTAX 245 form. Along with the PTAX 245 form, residents will need to provide a description of the damage that occurred, the dates it occurred, the estimated date of completion of rebuilding, and any relevant documentation including FEMA paperwork, photographs will be required, insurance reports, building permits and occupancy certificates. Residents appealing valuations based on flood damage may file the PTAX 245 form with either CCAO or the Board of Review during their regular appeal schedule. 


    A property owner who experiences severe damage to their home or building as a result of flooding is eligible for an assessment reduction if the damage is substantial enough to adversely affect the property value. The following criteria will be used for each evaluation, which will be commensurate to damage: 

    The type of damage considered to affect the overall value
    Damage that would affect the overall value includes physical/structural damage to the foundation or walls, the flooring in the living area, or central heating and air conditioning units, electrical or plumbing systems, drywall and insulation, and mold-related problems.

    Assessment relief is not available for the following type of damage

    Assessment relief is not available for damage to personal property such as carpeting and furniture, washers and dryers, or clothing, or for normal weather damage such as basement seepage, roof leaks, or loss of gutters.

    Documents Needed

    For the best chance for a successful appeal, the Board needs all pertinent records such as:

    • Photographs
    • Insurance Documentation
    • Repair estimates/bills
    • Contractor Invoices
    • FEMA Claims and/or report
    • Disaster relief rehabilitation loan approved by an agency of the Federal Government in the current year or any previous year.
    • Proof that the property was rendered uninhabitable (including duration) or the subject of mandatory evacuation and the duration.
    • Building Permits or occupancy certificates issued by a local government authority.

    Aside from photographs and Cook County Board "Vacancy Affidavit", other documents are not mandatory, however, the appellant must be able to demonstrate the extent to which their property was damaged by the flood event. 


    BOR Rule 21

    If relief is being sought on the grounds of “vacancy”, the taxpayer shall file:

    a. A Vacancy-Occupancy Affidavit; (Occupancy shall include all space actually occupied or for which rent is being paid or is payable, even though the space may actually be vacant)

    b. Dated photographs of the interior vacant space and/or units; and

    c. An affidavit setting forth the duration of, and reason for the vacancy, the attempts made to lease the vacant space with documents such as copies of listings and advertisements utilized in such efforts attached. If no such effort was made, the affidavit must set forth the reason no attempt to rent such space was made.