Board of Review

Property taxes in Cook County can be confusing, and a higher-than-expected assessment can feel overwhelming. The Cook County IL Board of Review exists specifically to give taxpayers a way to challenge the over-valuation of their property. This guide walks you through what the Board of Review does, who can appeal, how the appeal process works for homeowners and attorneys, how hearings and evidence work, and where to find the correct official forms, rules, and online tools. By the end, you’ll understand how to navigate the system more confidently and use the Board’s official online resources effectively.

Understand What the Cook County Board of Review Actually Does

The Cook County Board of Review is a county government office that reviews property assessments after the Cook County Assessor has valued over 1.8 million parcels of real estate. The key purpose is straightforward: to give property owners a fair opportunity to appeal when they believe their property is over-assessed.

Here’s how that fits into the larger property tax system:

The Assessor sets the initial taxable value (the assessed value).

After the Assessor finishes reassessing a township, property owners can appeal to the Board of Review for that tax year.

The Board of Review’s decision sets the final county valuation for that year’s property tax bill.

If owners still disagree after the Board’s decision, they may later appeal further to the courts or the state Property Tax Appeal Board, but the county-level appeal runs through the Board of Review first.

The official Board website, including general information, rules, and services, is available on the Cook County Board of Review home page at Cook County Board of Review.

See If an Appeal to the Board of Review Makes Sense for You

Before you jump into filing, it helps to know when the Cook County IL Board of Review is the right place for your issue.

Common reasons property owners file a Board of Review appeal

From the Board’s own guidance on how to present a case, typical grounds for appeals include:

Lack of uniformity
Your property’s assessed value per square foot is higher than similar properties in the same area and classification. In that case, you may appeal on the basis that your property is not being treated uniformly compared to its peers.

Recent purchase price lower than the assessed market value
If you bought your home in an arm’s-length transaction within the last several years for less than the market value the Assessor is using, you can use your closing documents to support a claim that the assessment is too high.

Market value evidence
If recent sales of similar properties show lower values than the Assessor’s estimate for your property, you may base your appeal on market data.

Factual errors in the property record
If there are incorrect facts about your property (for example, living area square footage, building type, or other descriptive details), you may file an appeal to correct those errors and reduce the assessment accordingly.

Special circumstances
Damage from events such as fire, flood, demolition, or other major issues that render a property uninhabitable may justify an appeal based on the changed condition of the property.

Who can represent the property at the Board of Review

The Board distinguishes between different types of ownership:

Individual owners of homes, condos, small apartment buildings, or mixed-use properties in their own names may represent themselves (often called “pro se”).

Properties owned by corporations, LLCs, LLPs, or other entities must be represented by an attorney before the Board of Review.

Consultants who are not attorneys may not represent homeowners at the Board.

This structure is spelled out in the Board’s official rules and its “How to Present a Case” guidance, which you can review on the Board’s How to Present a Case page at How to Present a Case.

Track Township Opening Dates and Appeal Deadlines

One of the most important parts of working with the Cook County IL Board of Review is timing. You only have a specific filing window each year.

How township appeal windows work

After the Assessor completes assessments in a township, the Board of Review opens that township for appeals.

Each township has its own filing dates, which vary year to year and are not set far in advance.

When a township is open, there is a minimum 30-day appeal period for owners in that township.

If your township’s filing period has closed for the year, you must wait for the next assessment year to appeal again.

The Board periodically reposts notices about reopening previously closed townships or special filing periods. To see which townships are open and check dates for the current tax year, go to the Board’s dates and deadlines section through the “Dates” navigation on its site or via the appeals notice on the home page.

Use the Online Appeals Portal to File a Board of Review Appeal

The Board strongly encourages taxpayers to file appeals online through its secure portal. It’s free to use and available to both property owners and attorneys.

Create an account and log in

To file online, you must first create an account and log in:

Property owners and attorneys use the BOR Appeals Portal at the official login page: BOR Portal Login.

Once logged in, you’ll be able to submit new appeals, upload evidence, check the status of existing appeals, and see decision history for previous years.

Start a new appeal online

When you use the online portal as either a property owner or an attorney, the basic steps are similar:

Log into your account.

Select Submit Appeal from your dashboard.

Choose the appeal type (typically “Property Over Assessment” for most residential owners).

Enter your Property Index Number (PIN); if you do not know it, the main Board website provides a pathway to look it up by address through its tools.

Add any associated PINs (for example, if multiple parcels function as one property).

Fill in the appellant’s contact information and the type of appellant.

Indicate whether you want a hearing.

Answer questions about recent purchase history, if applicable.

Describe comparables and key facts in the notes area if you are filing on grounds of uniformity or other market-based reasons.

Review your appeal, initial, and submit.

For detailed, step-by-step instructions tailored specifically to property owners, use the Board’s Portal Guide for Property Owners at Portal Guide – Property Owners.

Attach documents and evidence online

After you submit the appeal, the portal allows you to:

Upload supporting files such as appraisals, closing documents, photos, or other evidence.

Choose the correct document type (for example, “BOR Appraisal”) from a dropdown menu so the Board’s analysts can easily understand what you’ve provided.

Return later to add more documents by going to the My Appeals section and using the “Add Docs” option for a specific complaint.

You can generally upload evidence up to a specified deadline before your hearing date; the Board’s rules and portal instructions outline these timelines.

Appeal Options for Residential Property Owners

If you own a single-family home, small apartment building, or mixed-use property below the Board’s size thresholds (fewer than seven units and under 20,000 square feet), your appeal falls under the Board’s residential category.

How the residential appeal section helps owners

The residential appeals section is designed to anticipate common homeowner needs:

It explains which property types qualify as residential for Board of Review purposes.

It directs you to the proper Board of Review complaint form.

It reminds owners that forms can be:
Picked up in person at any Board office
Mailed upon request
Downloaded from the website
Filed online via the portal

The Board notes that more detailed guidance is available in its official rules and encourages owners to call staff if they need additional assistance with the process.

To learn the Board’s expectations for residential filings and to access specific information for homeowners, visit the Residential Appeals page at Residential Appeals.

Build a Strong Case: Evidence, Uniformity, and Market Value

Submitting a complaint form is only half the job; the other half is backing up your claim with evidence the Board can use.

Types of evidence the Board recommends

Based on the Board’s “How to Present a Case” guidance and related materials, useful evidence can include:

Comparable properties
For uniformity appeals, you compare your property’s assessment per square foot with similar properties in the same neighborhood and classification. You will need:
The building assessment for each comparable
The building square footage
A calculation of assessment per square foot (building assessment divided by square footage)

Recent purchase documents
If you bought the property recently in an arm’s-length transaction, your closing statement and related documents can show that the fair market value is lower than the Assessor’s figure.

Market sales data
Recent sales of similar properties, typically within the last three years, may support an argument that the market value used by the Assessor is high.

Corrective documentation for factual errors
If your assessment is based on incorrect physical facts (like an incorrect living area or an extra story), evidence might include:
An appraisal with accurate property characteristics
A plat of survey
Certified architects’ letters or drawings

Damage or special-circumstance documentation
Fire reports, flood reports, demolition permits, or other records can be used to show that the property’s condition has changed significantly.

Get help from Board of Review staff and events

The Board of Review recognizes that this process can be technical. According to its guidance:

A Board of Review staff assistant can help you organize your file, ask questions, and make suggestions to improve the clarity of your appeal.

The Board regularly hosts outreach events and taxpayer forums across Cook County to explain how to support appeals with evidence. Event listings, dates, and locations are posted on the Board’s News and Events pages.

These resources are designed to help you submit a complete, well-supported complaint, which makes it easier for analysts and commissioners to review your case.

Decide Whether You Need a Hearing with the Board of Review

When you file an appeal with the Cook County IL Board of Review, you have the right to request a hearing—but you are not required to have one.

When a hearing may be helpful

A hearing is most useful when:

Your appeal involves unique circumstances or complex facts that are hard to communicate with documents alone.

You need to explain special issues, such as unusual construction, complicated damage, or nuanced legal or valuation questions.

You want to provide live clarification or answer questions about your evidence.

At a hearing:

If you are a pro se homeowner, you may appear on your own behalf.

If the property is owned by a corporate entity, an attorney must appear.

You should bring or have submitted all supporting documentation—photos, comparable property information, appraisals, or other relevant materials.

When you can safely waive a hearing

The Board has made clear that:

You will not be penalized for waiving a hearing.

Board analysts conduct the same level of review on files that do not have hearings as on those that do.

Many appeals are resolved based on written submissions and evidence alone.

For many straightforward residential appeals, especially uniformity or recent purchase cases with clear documentation, owners may decide that a hearing is not necessary.

Learn the Rules That Govern Board of Review Appeals

Like any quasi-judicial body, the Board of Review operates under formal rules that define:

Who may file and when
How evidence must be submitted
Deadlines for documents and hearings
Requirements for photographs and other materials
Representation rules for individuals versus corporations
Rules for telephonic hearings and remote participation

These rules are updated periodically, and the Board emphasizes that taxpayers should refer to them for detailed procedural requirements.

You can read the full set of rules on the Board’s Board of Review Official Rules page at Board of Review Official Rules.

Explore Frequently Asked Questions Before You File

If you are new to property tax appeals, it often helps to read through the Board’s frequently asked questions, which explain:

How the Board is separate from the Assessor
Ways to file an appeal (online, in person, or at outreach seminars)
What “opening” and “closing” of townships means
How the triennial reassessment cycle works
How an assessment reduction may affect your tax bill
Why the first and second installments of tax bills are handled differently
How to observe a hearing as a member of the public or press

The FAQ also explains telephonic hearings and provides procedural details, including how to contact the Clerk’s office if you have questions about hearing participation.

To review these explanations in one place, visit the Board’s Frequently Asked Questions page at Frequently Asked Questions.

Understand Property Tax Exemptions Handled Through the Board of Review

In addition to assessment appeals, the Cook County IL Board of Review plays a role in processing certain property tax exemption applications before they go to the Illinois Department of Revenue.

Who may qualify for property tax exemptions

According to the Board’s exemption section:

The Illinois Department of Revenue grants property tax exemptions to organizations that:
Are exclusively charitable and beneficent, religious, educational, or governmental in nature; and
Own property that is used exclusively for those purposes and not leased or used for profit.

Being recognized as a non-profit for federal tax purposes does not automatically qualify an organization for a property tax exemption.

What the Board of Review does in exemption cases

If an organization believes its property should be exempt:

It applies to the Board of Review with proof that the property qualifies.

The Board:
Accepts the exemption application and supporting documentation
Assigns a field inspector to visit the property
Reviews the materials and prepares a recommendation to the Illinois Department of Revenue
May request additional documents or ask representatives to attend a hearing

The Illinois Department of Revenue ultimately decides whether to grant or deny the exemption.

Filing periods and digital submission

The Board’s exemption section explains that:

The Board accepts exemption applications four times each year, for 30-day filing periods.

Filing dates are posted under “Dates and Deadlines.”

The Board has moved to a digitized exemption complaint submission process; all exemption documents must be submitted through the Exemption Document Upload Center.

Incomplete exemption packets will not be accepted; all documents must be submitted by the closing date for that filing period.

For details on exemption policy, check the Board’s Exemption Policies page at Board of Review Exemption Policies.

Use Official Guides for Both Property Owners and Attorneys

The Board of Review provides detailed portal guides tailored separately to property owners and attorneys.

Guides for property owners

The Portal Guide – Property Owners explains:

How to log in and start a new appeal
How to choose “Property Over Assessment”
How to use the “Notes” section to explain uniformity comparables or other facts
How to confirm appeal details before you submit
How to upload evidence immediately or later through the “My Appeals” section

You can follow the full step-by-step owner instructions at Portal Guide – Property Owners.

Guides for attorneys

The Portal Guide – Attorney includes similar steps but incorporates details specific to legal representatives, including attorney account setup and special contact information for under-assessment appeals, omitted assessments, and exemption applications. Attorneys file through the same online portal, select “Property Over Assessment,” enter their client’s PIN, and then manage appeals and evidence submissions through their accounts.

More information for attorneys is available on the Portal Guide – Attorney page at Portal Guide – Attorney.

Get Help Presenting Your Case Effectively

Because the Board is a quasi-judicial body, it treats your complaint and evidence like a legal case. To help taxpayers, it provides:

Written instructions on how to present a case for:
Residential properties
Commercial properties
Industrial properties

Checklists explaining what types of evidence are needed for each property category

Information about using photos, appraisals, surveys, and affidavits

Timelines for when documents must be submitted prior to hearings

For a central, detailed explanation of how to organize and present your appeal, refer back to the Board’s How to Present a Case page at How to Present a Case.

Board of Review Departments and Offices – Addresses and Phone Numbers

Cook County Board of Review – 118 N. Clark Street, Chicago, IL 60602, Phone: 312-603-5542, Fax: 312-603-3479

Chief Clerk’s Office, Cook County Board of Review – 118 N. Clark Street, Chicago, IL 60602, Phone: 312-603-5586

Cook County Board of Review FAQs

How do I know when my township is open to file an appeal?

Appeal windows open township by township each year and stay open for at least 30 days. The dates change annually and aren’t set far in advance, so you need to check them rather than assume they match a prior year. The Board posts current appeal periods on its website under “Dates and Deadlines,” which you can get to from the Board of Review home page. If your township isn’t listed as open, you may pre-register an appeal through the online appeals portal, and if it has already closed, you’ll have to wait until the next assessment year.

How can a homeowner file a residential property appeal?

If you own a single-family home, small apartment building, or mixed-use property with fewer than seven units and under 20,000 square feet, you’ll use the residential process. You can file online through the BOR appeals portal, by mailing or delivering the official complaint form, or by attending an outreach event listed on the Board’s site. The Residential Appeals section explains which properties qualify, where to find the correct complaint form, and points you to the Board’s Official Rules if you need more detail about procedures and deadlines.

What does the Board look for when reviewing my evidence?

The Board treats your appeal as a formal case and expects clear support for any requested reduction. Its How to Present a Case guide explains what is typically useful, such as assessment and size data for comparable properties, recent arm’s-length purchase documents, market sales information, proof of factual errors in the property description, and records of major damage or special circumstances. You may request a hearing for complex or unusual situations, but many appeals are decided on the written filing and uploaded evidence alone.

Where can I find official guidance on exemptions through the Board?

Some organizations may qualify for property tax exemptions that are ultimately decided by the Illinois Department of Revenue. The Board helps by gathering applications, sending inspectors, and making recommendations. Filing is limited to four 30-day periods each year, and all materials must now be submitted electronically. The Property Tax Exemptions section outlines who may qualify, how the filing periods work, and links to required document checklists and the Board’s Exemption Policies.