The Cook County Board of Review is a quasi-judicial county office that lets property owners challenge the assessed value of their real estate for property tax purposes.

What the Cook County Board of Review Is

  • It is an independent office created by the Illinois General Assembly to review property tax assessments in Cook County, which includes Chicago.
  • The Board consists of three elected commissioners, each chosen from a different district, who serve two- or four‑year terms.
  • It is the largest real estate assessment appeal board in the United States, helping determine a tax obligation of around 13 billion dollars for county property owners.

Core Mission and Powers

  • The Board’s mission is to fairly and impartially review property assessments and correct them when justice requires, within the limits of the Illinois Property Tax Code.
  • It can raise, lower, or direct the Cook County Assessor to change, correct, or modify an assessment before equalization (it does not control the tax rate or the total tax bill).
  • It holds quasi‑judicial powers to hear taxpayer complaints about: residential, commercial, industrial, condominium, and vacant land assessments, and to recommend tax‑exempt status where appropriate.

What the Board of Review Does Day to Day

  • Provides a formal forum for taxpayers or taxing districts to file complaints and appeal the assessed value of their property.
  • Reviews evidence submitted by property owners, attorneys, or tax representatives (for example, comparable properties, income data, or error documentation) to decide if an assessment should be changed.
  • Reviews corrections from the Assessor’s Office through “Certificate of Error” processes to fix prior incorrect assessments.
  • Defends its decisions when taxpayers take further appeals to the Illinois Property Tax Appeal Board (PTAB).
  • Makes recommendations to the Illinois Department of Revenue on some property tax exemption applications.

In recent years, the Board has handled very high volumes of appeals—historically close to or above hundreds of thousands of parcel appeals in a single assessment year—reflecting how central it is in Cook County’s property tax system.

Public Participation and Meetings

  • The Board holds public meetings where individuals can speak during a limited public comment period, typically capped at a set number of minutes and with time limits per speaker.
  • Speakers are usually restricted to one turn per meeting; groups may be asked to choose a small number of representatives to speak for them.
  • Meeting minutes include the name of each speaker and a short description of their comment, and written comments are kept as part of the Board’s official record.

How to Use the Board as a Taxpayer

  • Property owners who believe their assessment is too high (or otherwise incorrect) can file an appeal with the Board during open filing periods listed on its official site.
  • Appeals are usually filed online through the Board’s digital portal, where users can create an account, submit evidence, and track case status.
  • If the Board changes an assessment, it notifies the Assessor and records the decision; if a taxpayer still disagrees, they can pursue a further appeal to the state Property Tax Appeal Board.

Mini “Quick Scoop” View

  • Focus: property tax assessment appeals in Cook County, Illinois.
  • Structure: three elected commissioners, quasi‑judicial powers.
  • Scale: reviews hundreds of thousands of appeals and influences a multibillion‑dollar tax base.
  • Role for residents: main local venue to contest what you think is an unfair or erroneous property tax assessment.

Information gathered from public forums or data available on the internet and portrayed here.