GOVERNANCE OF COOK COUNTY BOARD OF REVIEW OFFICIAL RULES
The Cook County Board of Review (CCBOR) shall make and publish reasonable rules for the guidance
of persons doing business with them and for the orderly dispatch of business. See 35 ILCS
200/9-5.
COOK COUNTY BOARD OF REVIEW OFFICIAL RULES FILING AN ASSESSED VALUATION APPEAL
RULE 1
Only licensed attorneys and individual taxpayers representing themselves (“pro se”) may
practice before the Board of Review. Individual taxpayers may represent properties titled in
their own names pro se, or they may retain an attorney to represent them before the Board.
Other than pro se taxpayers, all other parties must be represented before the Board by an
attorney, including entities such as corporations, LLCs, condominium associations, and the like.
A person who is not an attorney may not represent a taxpayer before the Board of Review.
RULE 2
All attorneys must file an Attorney Authorization Form, which constitutes a certification that
the attorney has been specifically authorized to file the complaint on behalf of the individual
taxpayer. The Board of Review requires attorneys provide an authorization form for all appeals,
including pro bono matters. Only the Board of Review’s official Attorney Authorization Form
may be submitted. The Form must not be altered in any way from its original format, language,
or in any other manner. (Attorney Authorization Form)
The Attorney Authorization Form must be submitted before the finalization of the Board of
Review complaint via its online system or at the time of complaint submission. Late
Authorizations will not be accepted.
RULE 3
Failure to follow any rule may be grounds for denial of any relief. The Board of Review may also
suspend an attorney code temporarily or permanently for repeated and/or egregious
violations of these Rules or the Illinois Rules of Professional Conduct.
It is considered a violation of these Rules to interfere with the Board of Review’s orderly dispatch of
business. This interference includes, but is not limited to, any violation of the terms of the Data
Subscription Services Agreement, irrespective of whether the person or organization has signed
that Agreement. In addition to the attorney code suspension referenced above, the Board of
Review may also suspend or revoke any individual’s or organization’s portal access.
Rule 4
Each form required by these rules must contain all applicable information requested and be
completed in its entirety.
Rule 5
Complaints must be filed using the official complaint form prescribed and adopted by the Board of
Review pursuant to 35 ILCS 200/16-105 (formerly Ill. Rev. Stat., Chap. 120, para. 595, Sec. 114).
This is the official complaint form for complaints regarding real estate assessments filed
through the Board of Review’s online system. All sections on the form must be completed. No
other copy or reproduction of this complaint form will be valid.
FACSIMILE FILING OF THE COMPLAINT FORM IS NOT PERMITTED. (Complaint Form)
RULE 6
The official complaint form must be filed in duplicate, unless filed online.
RULE 7
A complaint must be filed on or before the date established by the Board of Review as the official
closing date for the township in which the property is located. The Board of Review will post in
its office and publish the opening and closing dates for filing for each of the 38 townships in
Cook County, as required by law. No complaint will be accepted after a township’s official filing
period has closed.
RULE 8
All complaints may be filed online via the Board of Review’s website.
Otherwise, all complaints may be filed in the office of the Board of Review, County Building,
Room 601, 118 N. Clark Street, Chicago, Illinois 60602. The Board of Review does not accept
responsibility for complaints forwarded by mail. The date of a U.S. Postal Service postmark will
be considered the date of filing for a complaint received by the Board of Review.
RULE 9
A separate complaint form must be filed for each property assessment a taxpayer desires to
appeal. If the particular property in question consists of two or more Permanent Index
Numbers, then all related Permanent Index Numbers MUST be listed on one complaint form.
RULE 10
A taxpayer’s initial valuation complaint shall be considered controlling; subsequent complaints
for the same Permanent Index Number will be considered void. A taxpayer complaint overrides
an attorney filing.
Attorneys substituting their appearances shall do so by filing with the Board of Review a
completed substitution of counsel form. The form is titled Substitution of Representation. An
email timestamp will be considered controlling in determining the Attorney of record.
However, subsequent pro se filings on the same Permanent Index Number will be considered
controlling.
RULE 11
The Board of Review may continue hearings by public announcement. All persons interested in
the hearings shall take notice of, and be bound by, such public announcement.
RULE 12
Hearings will be held at the dates and times set by the Board of Review. The Board of Review
will notify taxpayers or their attorneys of the date and time. Taxpayers or their attorneys may
request an oral argument and if granted the Board of Review, in its discretion, may limit the
number of oral arguments at the hearing.
An attorney shall be limited to eight (8) dockets per hearing call and a maximum of 45 hearings
per group. This limit may be lifted only upon a showing of good cause and may be granted at
the Board of Review’s discretion.
The Board of Review also has the exclusive discretion to determine the manner in which
hearings are to be held. Should the Board of Review determine there is good cause to conduct
hearings virtually, the Board of Review will communicate those procedures to appellants and
their counsel as well as provide notice to the public via the Board of Review’s website. Should
any member of the public wish to observe a hearing for any docket, the Board of Review will
post those procedures on its website.
The Board of Review will accept service via email.
RULE 13
There is no need for appellants or their attorneys to present any documents at the hearing as
the evidence submission date will have already passed.
No continuance of the hearing or request to extend the time for filing documents will be
granted except upon the showing of good cause.
Late evidence will not be accepted by the Chief Clerk’s office except under the following
conditions; Board of Review at hearing made a request for late evidence; or the Board of
Review indicated in the case file, notes or decision letter late evidence will be accepted and
considered on Re-review.
Failure of a party to appear on the date and time specified in the notice of hearing shall
constitute a waiver of the right to an oral argument. Where the date for hearing or filing of
documents has been extended, failure of a party to appear on the date and time when the
hearing has been re–set, or to file the documents within the period of extension, will result in
the Board of Review making its decision based on the file as of the extended date and the
authority of the Board.
RULES REGARDING EVIDENCE IN SUPPORT OF AN ASSESSED VALUATION APPEAL
RULE 14
All parties must file their documents no later than the time period set by the Board of Review
following the closing of the Township for both desk review and hearing files. The Board of
Review, at its sole discretion, may order an additional hearing.
A) BRIEF/COMPLAINT FOR RELIEF
All parties shall submit a brief as part of their evidence. In the brief, it is highly recommended
that the Taxpayer provide a Summary of the Characteristics/Description of the Subject;
Assessment History including the current Tax Year; the Rationale of the Requested Relief and
the Valuation Evidence relied upon for said request including any and all legal arguments and
the caselaw and/or statutes relied upon. The brief shall include a color photo of the front of the
subject property taken within the previous twelve months that accurately shows the condition
of the property as of the lien date.
Note: The color photo can either be included in the body of the brief or attached as an
Exhibit.
B) HISTORICAL SUMMARY FORM
All parties shall submit a complete Historical Summary Form for all income producing
properties other than class 2 residential subjects (“Regression Classes”.) The Historical
Summary Form must be completed in its entirety. The existence of any transfers or appraisals
must be disclosed. If an appellant believes any value listed on the Historical Summary Form is
not indicative of fair market value, that should be addressed in the brief.
RULE 15
The Board of Review will provide the Assessor with notice of all requested hearings.
Should the Assessor elect to participate in a hearing, the Assessor shall serve upon the Board of
Review and all parties a Notice of Motion for the Opportunity to Be Heard, related Pleadings
and Supportive Documentation.
The Assessor must serve this Notice of Motion for the Opportunity to be Heard, related
Pleadings and Supportive Documentation on the Board of Review and all parties within the
appropriate township filing period(s).
In addition, the Assessor shall comply with CCBOR Rule #14 (Brief Requirement.)
Should the Assessor elect to participate in a hearing, the Assessor and the opposing party shall,
no less than seven days prior to the scheduled hearing date, exchange copies of all documents
submitted to the Board of Review. In conjunction with this exchange of all previously submitted
documents, the Assessor and the opposing party shall serve a Notice of Filing of the subject
documents.
The Board of Review will accept service via email.
RULE 16
All complaints must be signed by the taxpayer, or his/her attorney. The signature on each of
these documents constitutes an attestation that the facts appearing therein are true and
accurate.
RULE 17
All affidavits filed before the Board of Review shall be signed by a person having knowledge of
the facts therein. An affidavit filed on behalf of a corporation where one person does not have
knowledge of all the facts may be filed by a duly qualified representative of the corporation
based upon affiant’s inquiry of, and facts ascertained from, those representatives of the
corporation having knowledge of the facts therein.
RULE 18
A taxpayer or his/her attorney shall disclose the purchase price of the property, the date of
purchase if it occurred within three years of the lien date and shall file with the Board of Review
all appropriate and relevant sales documents. Both the seller and buyer’s identities must be
disclosed, as well as any relationship between them (other than seller and buyer) including, but
not limited to, those existing by blood, marriage, corporate parent-subsidiary companies, or by
virtue of ownership of non-publicly held stock and whether the sale was an arms-length
transaction. When sales documents reflect a market value substantially above or below the
Assessor’s market value, taxpayers shall provide the Board of Review with an affidavit from a
party with knowledge of the facts, stating a description of the events leading up to the sale,
including prior purchase proposals, cash amounts offered, length of time on the market, and
the reasons for the sale.
RULE 19
Appraisals submitted by taxpayers or his/her attorneys shall include an original photograph of
the front of the property, the permanent index number of the subject and each property used
in the appraiser’s analysis.
All appraisals submitted in support of a property assessment appeal shall adhere to the
Uniform Standards of Professional Appraisal Practice (USPAP), applicable provisions of the
Illinois Real Estate Appraiser Licensing Act, and valuation principles recognized by the Illinois
Department of Revenue (IDOR). Appraisals shall be prepared by an Illinois-licensed or certified
appraiser who is competent in the property type being valued.
A) Highest and Best Use Requirement. All appraisals shall analyze and value the subject
property according to its Highest and Best Use as of the January 1st lien date of the
subject tax year per USPAP Standards Rule 1-3 and IDOR assessment guidelines.
B) Age of Appraisal. All appraisals shall be dated within the triennial reassessment period
for the subject property or no more than three (3) years date prior to the January 1st lien
date of the subject tax year.
C) Dated Photographs. Appraisals shall include original, colored, and date-stamped
photographs of the front exterior of the subject property as of January 1st lien date.
Photographs shall also be provided for all comparable properties (Sales, Income, and/or
Cost approaches) considered.
D) Permanent Index Number. The appraisal shall list all of the Permanent Index Numbers
for the subject property and al comparable properties used in the analysis (Sales,
Income and/or Cost Approaches.)
For properties with multiple Permanent Index Numbers, all Permanent Index Numbers
shall be clearly identified in both the Report Narrative and Valuation tables.
E) Sales and Market Data Integrity. Appraisals shall use available, relevant, and verifiable
sales and market data as of the lien date. Reports shall avoid selective use (“cherrypicking”)
of data or application of valuation concepts inconsistent with USPAP, IDOR
guidance, or generally accepted appraisal practice. All adjustments shall be clearly
supported and documented.
Appraisals for income-producing properties (excluding Class 2-11 and Class 2-12) shall
include the Income Approach to value. If the Income Approach is not applied, the
appraiser shall provide a written explanation as to why it was not used.
Appraisals shall include a map that identifies the location of all comparables used in the
Sales and Income Approaches.
F) Cap Rates: All appraisals using the income approach to valuation must use cap rate
based on relevant current market data.
G) Inclusion of Prior Appraisals or Valuations. Filers shall disclose and submit any appraisal
(including those for financing and management purposes) or other estimate of value for
the subject property prepared within three (3) years prior to the January 1st lien date,
regardless of purpose (e.g., financing, estate, insurance).
Failure to disclose such reports may result in the exclusion of the submitted appraisal
from consideration.
H) Compliance with USPAP and State Law. Appraisals shall meet the credibility standard
set forth under USPAP and comply with the Illinois Real Estate Appraiser Licensing Act.
The original work file or appraisal documentation shall be made available and accessible
upon request. The appraiser shall sign the certification required under USPAP Standards
Rule 2-3. The scope of work, assumptions, limiting conditions, and intended use shall be
clearly stated.
I) Submission Format. All appraisals shall be submitted in PDF format with pages
numbered sequentially. The document shall be legible and complete.
J) Violations. Consequences Appraisals that are in violation of USPAP, IDOR guidelines,
or Illinois law shall be deemed not credible evidence for purposes of the appeal. Serious
and continuous violations may be referred to the Illinois Department of Financial and
Professional Regulation (IDFPR) for investigation.
K) Analyst Discretion – Case-by-Case Determination. All appraisal submissions are
subject to review by the Board of Review. Compliance with these rules does not
guarantee acceptance or reliance on the submitted appraisal. The weight, credibility,
and applicability of any appraisal, and the determination of whether it satisfies these
requirements, shall be made on a case-by-case basis at the sole discretion of the
assigned analyst or reviewing authority.
RULE 20
Where the property in connection with which an appeal is filed is leased or is available for
lease, in whole or in part, the taxpayer or his/her attorney shall file with the Board a copy of
Schedule E of the taxpayer’s 1040 IRS form for the three years prior to the lien date of current
assessment year. If relief is being sought on the grounds of “vacancy” during the current
assessment year, include a copy of taxpayer’s 1040 IRS form for the prior year, or, if a hearing
is held prior to the filing thereof, a copy of the latest income and expense statement must be
filed.
If an Income Tax form for any of these years has not been filed or the Income Tax form(s) filed
is combined for two or more properties, the taxpayer must file an affidavit stating that the
return has not been filed or such combination appears within the return and attach thereto
an income and expense statement relating to the property which is the subject of the appeal.
The income and expense statement shall contain the same information required in Schedule E
and must be signed by the affiant. For purposes of these rules, a property is leased whenever
a landlord and tenant relationship exists by way of a written or oral agreement or by
operation of law.
Where the entire property is covered under one (1) lease, a copy thereof shall be furnished.
Where multiple leases are in place, the Board of Review will consider lease summaries, audited
financial statements, rent rolls with totals and representative samples of leases submitted by
the taxpayer, including the square footage of units, total number of units, and rental rate. Any
such documents requested by the Board of Review must be filed with the appeal.
Except for apartment buildings with more than 12 units, the Board of Review shall be furnished with an
affidavit setting forth any relationship (other than landlord and tenant) between the parties to
any lease including, but not limited to, those existing by blood, marriage, corporate parent subsidiary
companies, or by virtue of ownership of non-publicly held stock.
RULE 21
If relief is being sought on the grounds of “vacancy”, the taxpayer or his/her attorney 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;
c. An affidavit setting forth the duration of and the reason for vacancy, and the attempts
made to lease the vacant space with documents such as copies of advertisements and listings
utilized in such efforts attached. If no such attempts were made, the affidavit must set forth
the reason no attempts to rent such space were made.
d. Also see RULE 20.
RULE 22
In the event a reduction is sought due to the demolition of a building, the taxpayer or his/her attorney shall
file with the Board of Review:
a. A copy of the demolition permit;
b. Evidence of payment for demolition; and
c. An original and clear photograph of the subject property before and after demolition, with
the date the post-demolition photograph was taken appearing conspicuously thereon.
RULE 23
If a taxpayer or his/her attorney makes an argument that a portion of a property should be treated as
excess-vacant land that argument shall be supported by a plat of survey detailing the
dimensions and locations of all buildings, parking areas or other improvements, any
unimproved areas or storage used, and the product or person flow across the property. The
actual use of the property shall be specified. A recent original and clear photograph of the land
claimed to be excess shall be filed with the Board of Review.
RULE 24
If the property is held in a land trust and a schedule of all the beneficial owners of the trust includes any legal
entity other than an individual, the taxpayer or his/her attorney must submit the schedule of all
beneficial owners, signed by the trustee.
RULE 25
The same standards and requirements as set forth in these rules with respect to overvaluation complaints
apply to any intervenor complaints in addition to any others set forth in the Board of Review’s
Intervention Rules.
RULE 26
Taxpayers dissatisfied with a decision of the Board of Review may request a review of their case. This
process, known as a “Re-Review,” is analogous to a motion to reconsider in the Cook County
Circuit Court.
A “Re-Review” is not the place to raise a new legal theory or factual argument. Accordingly, legal theories
and factual arguments not previously made are not allowed.
Because the “Re-Review” process is NOT a substitute for the otherwise timely submission of
documents required by the Board of Review, the submission of an entire set of documents in
the first instance on review only will be considered upon a showing of good cause or exigent
circumstances in the discretion of the Board of Review. Review requests should not simply
argue with the Board of Review capitalization rates, expense ratios, and rulings of law without
further detailed explanation and analysis. Nor should requests simply reiterate or resubmit
previously advanced arguments and materials without additional supporting evidence or
argument to justify reconsideration.
Additionally, the “Re-Review” process is not an opportunity for a hearing or oral presentation.
Review requests must be in writing and submitted online, via facsimile, or in person to the Board of
Review. Review requests must be:
a. Filed timely (i.e. within 3 days of the date of the letter from the Board of Review informing
the appellant of the Board of Review's decision);
b. Identify the assessment, township and complaint number and the relevant PIN numbers of
the case; and
c. must state the specific grounds for the review request from the list below. Failure to
articulate one of the grounds for review shall result in dismissal.
GROUNDS FOR A RE-REVIEW REQUEST ARE THE FOLLOWING:
a. New evidence provided in response to a request of the Board of Review at a hearing, or
indicated in the case file, notes, decision letter or the at discretion of the Board of Review
where good cause is shown;
b. Changes in the law;
c. An error in the Board of Review’s previous application of existing law;
d. Correction of a mathematical or calculation error;
e. Submission of a relevant PTAB stipulation or tax objection order;
f. Presentation of other decisions by the Board of Review on similar properties;
g. Relevant evidence responding to issues raised by a divided vote decision of the Board of
Review;
h. Specific evidence and argument related to the method of analysis employed;
i. An intervening sale, demolition, destruction or change of use of the property; or
j. Consideration of an Assessor’s Recommendation or Certificate of Error.
RULE 27 ADMINISTRATIVE NO CHANGE
Requests for Administrative No Change are not reviewed on the merits of the appeal. Rather,
the Administrative No Change preserves the taxpayer’s right to appeal to the Cook County
Circuit Court or Illinois Property Tax Appeal Board. All requests for an Administrative No
Change must include a complaint and a brief in support of the complaint requesting an
Administrative No Change. Administrative No Changes are not entitled to a Re-Review.
These Rules shall be effective on the date of adoption by the Cook County Board of Review.
Last updated July 27, 2026.
1 See 705 ILCS 220/1
2 See 705 ILCS 205/;1 In re Yamaguchi, 118 Ill. 2d 417 (1987)