Cook County Board of Review Hearing: What to Expect
The Cook County Board of Review is the second level of appeal for property tax assessments. Whether or not you filed with the Assessor first, you can file with the Board of Review for an independent review of your property's valuation.
What Is the Board of Review?
The Board of Review is an elected, independent body separate from the Assessor's Office. It has the authority to lower (or raise) your property's assessed value. The Board reviews thousands of residential appeals each year, and a significant percentage result in reductions.
When to File
Board of Review appeal periods open after the Assessor's appeal window closes for your township. The Board publishes its schedule on cookcountyboardofreview.com. Filing is free for residential properties.
How to File
The Board of Review accepts appeals online through their website:
- Visit the Board of Review website and create an account
- Enter your 14-digit PIN to find your property
- Select your basis for appeal (comparable properties, recent sales, property condition)
- Upload supporting evidence
- Submit before your township's Board of Review deadline
What Evidence to Present
- Comparable properties: A list of 3-5 similar properties with lower assessed values per square foot. Cook County Value generates this automatically from the Assessor's own data.
- Recent sales: Sales of comparable homes that support a lower Fair Market Value than the Assessor's estimate.
- Photos: Dated photos showing property condition issues — deferred maintenance, structural problems, or neighborhood factors that reduce value.
- Appraisal: A recent independent appraisal showing a lower value (optional but can be very effective).
The Hearing Process
Most residential appeals are decided on the written evidence you submit — you typically won't need to attend an in-person hearing. The Board reviews your evidence, compares it to the Assessor's data, and issues a decision.
If an in-person hearing is scheduled, it's usually brief (10-15 minutes). Present your comparable properties clearly and focus on the data. The Board sees thousands of cases and responds best to well-organized, factual presentations.
After the Decision
If the Board of Review doesn't reduce your assessment sufficiently, you can appeal to the Illinois Property Tax Appeal Board (PTAB) or file in Circuit Court. PTAB is a state-level administrative review that doesn't require a lawyer but has a longer timeline (often 1-2 years).
Common Mistakes to Avoid
- Don't compare your home to properties in different townships or vastly different sizes
- Don't argue about tax rates — the Board only determines property values
- Don't submit without evidence — "I think my taxes are too high" isn't enough
- Don't miss the deadline — Board of Review windows are firm
- Don't skip the Assessor appeal — you get two chances, use both
Sources and evidence for Cook County
Prepared by Cook County Value. Filing resources checked September 17, 2026.
Start with the Cook County Assessor's Office property record and your current notice. Our property pages organize imported public assessment records and available comparable evidence. Check the tax year and data dates shown on each page: a prior-year record is useful history, but does not establish the value on a new notice.
Comparable homes are candidates for review. Verify their size, age, condition, location, and sale details before using them. Value per square foot helps screen candidates; it does not account for every difference. Estimated savings depend on the final assessment, exemptions, assessment limits, and applicable tax rates.
Cook County filing windows and value types
Assessor deadlines vary by township and are separate from Board of Review deadlines. Confirm your township’s current filing window on the Assessor calendar and check the Board of Review separately.
Residential assessed value is generally 10% of estimated fair market value. Our comparisons display full market values; use matching value types and tax years when checking the official record. Exemptions and the eventual tax rate affect the bill separately.
Check the source before filing
Cook County Value is an independent research tool. Verify the current procedure with Cook County Assessor's Office, save a copy of your evidence, and retain your filing confirmation. The appraisal authority or review board decides the outcome.