Sample report. The building, its owner and every figure are fictional. Your report uses your building's public record.
2026 Reassessment · Orland Township

Your 2026 assessment went up 25%. The county's own arithmetic says it may be too high.

This building has not been appealed in the last three years. The county valued it at $1,401,368 for 2026, about $20,285 more tax a year than at last year's assessment. Below is how it got there and what an appeal could change.

1200 W Example Rd, Orland Park, IL 60462

PIN: 99-99-999-999-0000Sample Plaza LLCClass 517 · One-story commercial12,000 sq ft40,000 sq ft landAssessment up 25%

What you pay vs. what the evidence supports

PER YEAR
Current$101,029/yr

County's value of your building: $1,401,368 · about $101,029 a year in tax

When similar buildings won: about $1,167,000$84,157/yr

median reduction among buildings whose assessment rose 25% to 50% and won (73% did)

These figures cover appeals decided on similar buildings, from the Assessor's and the Board of Review's public records. They are not our firm's results, and past results do not guarantee a similar outcome.

What the county's assumptions may cost you

At stake this year
$16,872−17%

if the value comes down 17% · each year is decided on its own · no fee without a reduction

Attorney & CPA on every file
25% of first-year savings, only if your assessment is reduced
Watched every year

Every commercial file is reviewed personally by an attorney and CPA at our firm.

About five minutes · 25% of first-year savings, only if your assessment is reduced

Already our client? Sign in to see your appeal's status.

01 · The stakes

Where the assessment could land

Commercial reductions are not carried forward reliably, so the saving is shown per year. We watch your assessment every year and invite you to refile before each deadline.

Each row is compared with the assessment the county mailed for 2026. Taxes are estimated at the latest published tax rate; the 2026 rate is set after appeals close.

Do nothing
$1,401,368 market value
$101,029 / yryour estimated bill if the county's value stands
Your records, at market-level vacancy, expenses and returnif your rent roll and statements support them
$1,175,444 market value · −16%
$84,741 / yrsaves $16,288 a year
When similar buildings wonmedian reduction among buildings whose assessment rose 25% to 50% and won (73% did)These figures cover appeals decided on similar buildings, from the Assessor's and the Board of Review's public records. They are not our firm's results, and past results do not guarantee a similar outcome.
$1,167,340 market value · −17%
$84,157 / yrsaves $16,872 a year
Yearly saving if the appeal succeeds
$16,872 / yr

at the median reduction similar buildings won

These figures cover appeals decided on similar buildings, from the Assessor's and the Board of Review's public records. They are not our firm's results, and past results do not guarantee a similar outcome.
Our fee
$4,218

25% of first-year savings, only if your assessment is reduced

In the 2025 north-suburban reassessment, 73% of buildings whose assessment rose 25% to 50% won a reduction; the median reduction among those that won is the "When similar buildings won" row.

These figures cover appeals decided on similar buildings, from the Assessor's and the Board of Review's public records. They are not our firm's results, and past results do not guarantee a similar outcome.

What the lower figures depend on: for a building with tenants, your income and expense records for the last three years and a current rent roll on the county's form, which the owner signs online. For a building you occupy yourself, a letter of value, which we arrange. After you sign, we send you, or your manager or accountant, a secure upload link, and the attorney sets the request only after reading them.
Last bill · tax year 2025, paid 2026
$80,724

as billed by the Treasurer

The bill this appeal decides · tax year 2026, due 2027
about $101,029

with no appeal · about $84,157 if the appeal succeeds

02 · The county's arithmetic

How the Assessor arrived at $1,401,366

This is the Assessor's published 2026 income model for this building, reproduced from its own inputs. Its rent, vacancy, expense and return figures are set for groups of similar buildings — here, buildings in the county's “retail strip” group in Orland Township — not taken from your own rent roll or statements.

Rent the county assumed$18.00 per sq ft a year × 12,000 sq ft$216,000 a year
Less empty space and unpaid rent the county assumed5% of that rent−$10,800
Less operating costs the county assumed30% of the rent left after vacancy, not counting property tax−$61,560
Net operating income the county assumedwhat the building clears in a year after empty space and operating costs, before property tax and the mortgage$143,640
Divided by 10.25%, the county's ratean 8.25% return a buyer would want, plus 2.00% for the property tax the building carries$1,401,366 market value
Of every dollar of rent the county assumed:5% empty space29% operating costs67% net income
Each line is an assumption, and each one can be replaced with a documented figure: the county's rent with your rent roll, its vacancy with your occupancy, its expenses with your statements. The return the county used is argued too, from market evidence we bring. The value then follows from the county's own formula.

What each assumption is worth

The county's own formula, with one input at a time changed by the amount shown.

If the county had used…Market valueSaves / yr
Half a point more return (cap rate +0.50%)
−4.7%
$1,336,188$4,699
Five points more vacancy
−5.3%
$1,327,612$5,317
Five points more expense
−7.1%
$1,301,270$7,216
Rent 10% below its figure
−10.0%
$1,261,231$10,103
The first three together: return, vacancy and expenses
−16.1%
$1,175,444$16,288

What your records would need to show

ReductionNet operating incomeMarket valueSaves / yr
10% lower$129,276$1,261,231$10,103
20% lower$114,912$1,121,094$20,206
30% lower$100,548$980,958$30,309

Measured against the $143,640 the county assumed. Net income here is rent collected less operating costs, before property tax, the mortgage and depreciation — the county's definition. When you compare your own statements, add back the property tax you paid.

03 · Your case

Why this building is a strong candidate

The county's published appeal records show none on this building in the last three years.

✓
Your assessment rose 25%In the most recent reassessments with published results (Chicago 2024, the north suburbs 2025), large increases were among the strongest signs that an appeal would win a reduction.From the Assessor's and the Board of Review's public records; not our firm's results.
?
The county assumed 5% vacancy and $18.00 per sq ft a year in rentIf your building collects less rent, or has more space empty, the county's value is too high.

What the county assumed about your building

Rent of $18.00 per sq ft a yearon all 12,000 sq ft
5% empty space and unpaid rent95% of the space rented and paying
Operating costs at 30% of the rent after vacancynot counting property tax, which the county allows for in its rate
A buyer wanting an 8.25% returnthe return the county used for this building type this year
If any of these is better than what your building actually does, the county's value is too high. Your statements show which ones.
04 · The record

Assessments, appeals and bills on this property

From the public record: Cook County Assessor, Board of Review and Treasurer. For this class the county assesses 25% of the market value; that 25% is the “assessment” in the tables below. Everywhere else, this page uses market value.

Tax year 2024 · paid 2025
$1,120,000

final (assessment $280,000)

Tax year 2025 · paid 2026
$1,120,000

final (assessment $280,000)

Tax year 2026 · due 2027
$1,401,368

▲ 25.1% · mailed by the Assessor (assessment $350,342)

If the appeal succeeds · 2026
$1,167,340

17% lower than mailed

Assessment and tax breakdown

CategoryIf the appeal succeeds2026 payable 20272025 payable 20262024 payable 2025
Market valueabout $1,167,000about $1,401,000$1,120,000$1,120,000
Building assessment$231,835$290,342$225,000$225,000
Land assessment$60,000$60,000$55,000$55,000
Total assessment$291,835$350,342$280,000$280,000
State equalizer3.03553.03553.03553.0355
Local rate9.5000%9.5000%9.5000%9.5000%
Tax (billed, or est.)est. $84,157est. $101,029$80,724 billed$78,510 billed

Tax = assessment × state equalizer × local rate. Commercial property carries no homestead exemptions. Rates are the latest published for tax code 28001; the 2026 rate is set after appeals close.

Tax bill trend

$71,980
$74,130
$78,510
$80,724
$101,029
$84,157
2022
2023
2024
2025
2026
est.
2026
if the appeal succeeds
BilledEstimatedIf the appeal succeedsYears are tax years

Property

UseOne-story commercial (class 5-17)
Building area12,000 sq ft
Land40,000 sq ft (0.92 acre)
Year built1985
County valuation groupRetail strip
Township · tax codeOrland · 28001
05 · What the case needs

Why the result depends on who files it

Four things decide a commercial appeal. The first is the evidence: under the Assessor's rules, an incomplete income package is grounds for “no change.”

The evidenceThe package decides the caseFor a building with tenants, the Assessor and the Board require three years of income and expense records, a rent roll and leases; the Assessor also takes its own income form, which we complete for you. An incomplete package is grounds for “no change.” Our work starts with that package, not with the form.
The analysisThe county's model, line by lineWe show you what the Assessor assumed — $18.00 per sq ft a year in rent, 5% vacancy, a 10.25% rate — and argue each one: the rent, vacancy and expenses with your records, the rate with market evidence we bring, under the method the county uses this year.
The representationAn attorney at the Board of ReviewA company or LLC cannot appear at the Board without an attorney. If the Assessor doesn't reduce it enough, we take the case to the Board the same year, with the attorney who reviewed your file.
The follow-throughWatched every year, no fee without a reductionCommercial reductions are not carried forward reliably. We watch your assessment every year and invite you to refile before each deadline. Our fee is 25% of the first year's savings, and nothing if there is no reduction.

What we file for you

✓
The Assessor appealfiled online for every PIN in the building, key PIN first, inside the township window
✓
The county's income and expense formprepared from your statements and filed through the Assessor's online system
✓
The evidence packagethree years of statements, the rent roll (or a letter of value, for a building you occupy), lease summaries, photographs, and a brief that takes the county's model apart input by input
✓
The Board of Review complaint and attorney appearanceif the Assessor doesn't reduce it enough: second decision, same year
✓
The county's other formsthe Property Summary Sheet, the attorney authorizations and any affidavit your building needs, prepared for your signature
✓
If the Board's decision is not enoughwe tell you whether an appeal to PTAB, or a tax objection complaint in the Circuit Court, is worth filing; you decide, on the same fee terms
✓
Next year's deadlinewe tell you when the county mails its figure, so a reduction is not quietly reversed

What we will ask you for

1
Income and expense statements, last three yearsthe county's minimum; this is what replaces its rent, vacancy and expense assumptions
2
A current rent rollon the county's form, which the owner signs online: tenant, space, term, rent and any concessions; vacant space listed as vacant
3
Leases, or a lease summarythe county checks the rent roll against them
4
A few photographsdated within the county's window; deferred maintenance and vacant space in particular
5
Anything unusuala sale, a major tenant leaving, damage, a change of use, and any appraisal of the building in the last three years, for any purpose; the Board requires it to be disclosed

For a building you occupy yourself, items 2 and 3 don't apply; we arrange a letter of value instead.

Your financials are handled carefully. You upload them through a secure link. They are read only by the attorney and CPA on your file, used for this appeal and nothing else, and filed only with the Assessor and the Board, under their rules.

At your pace, with a checklist that shows what is still missing. Nothing is filed until the attorney has read all of it.

06 · Our process

Sign online in five minutes. We take it from here

You hear from us at every step — the filing, the county's decision, the Board, and the result.

Already signed with us? Sign in to your appeal page to see what we have and what we still need.

1You signOnline, in about five minutes; the attorney authorizations are signed in the same step.
2We send you the listAfter a first look at the public record, a secure link with exactly what your building needs.
3You send your records; we review themAt your pace. The attorney and CPA test the county's model against them and set the request, or tell you if they don't support a case.
4We file everythingThe Assessor appeal, the county's income form, the evidence package, and the Board of Review appeal if the Assessor doesn't reduce it enough.
5You pay only on a result25% of first-year savings, only if your assessment is reduced.

The year ahead

NowSign online; we send a secure link for your records
When the Board opensFiled with the Board of Review, with the evidence you have sent
Later the same assessment yearThe Board's decision
LaterThe county certifies the value; we watch next year's figure and invite you to refile
2027 billThe 2026 result shows on the bill due in 2027

You will know where it stands, every step

✓FiledConfirmation with the docket number; everything filed is in your appeal page.
✓Assessor's decisionThe result, as soon as we record the county's decision.
✓Board of ReviewIf needed, the Board filing and its result.
✓Result and invoiceThe tax saving and our fee, with the math shown.

How a Cook County property tax appeal works, step by step ->

JD·CPA
Every commercial file is reviewed personally by an attorney and CPA at our firm.A commercial assessment is an income calculation: the valuation is checked as a CPA would and the case argued as an attorney, on every file, at every level of review.
07 · Dates and bills

The calendar for Orland Township

The Assessor takes evidence until its window closes. If the Assessor doesn't reduce it enough, the case continues to the Board of Review in the same tax year. The Assessor decides after your township's window closes, usually within a few weeks to a few months. The Board of Review decides later the same assessment year, before second-installment bills are issued. Once both windows have closed, the 2026 assessment stands for the bill due in 2027, and the next opportunity is the 2027 assessment.

Public record

Tax bills on record

Tax yearPayableBilled
20252026$80,724.00
20242025$78,510.00
20232024$74,130.00
20222023$71,980.00
20262027est. $101,029
if the appeal succeeds: about $84,157
08 · Questions

What owners ask before they sign

QWhat does an appeal cost?+

Nothing upfront. Our fee is 25% of the first year's savings, and nothing if there is no reduction.

QWhat will you need from us?+

For a building with tenants: three years of income and expense records, a current rent roll on the county's form (signed online), and leases or lease summaries. For a building you occupy yourself, a letter of value, which we arrange. After you sign, we send you, or your manager or accountant, a secure upload link.

QWho represents us at the Board of Review?+

Our attorney, who reviewed your file. A company or LLC cannot appear at the Board without an attorney.

QHow long does it take?+

The Assessor decides after your township's window closes, usually within a few weeks to a few months. The Board of Review decides later the same assessment year, before second-installment bills are issued. PTAB cases often take two years or more.

QDoes the reduction carry to future years?+

For commercial property the Assessor often mails its own value again the following year. We watch your assessment every year and invite you to refile, and you pay only in years with a reduction.

QCan the county raise the assessment because we appealed?+

Very rarely. In the county's 2023 to 2025 decisions, almost every commercial appeal ended in a reduction or no change; the reassessment itself, not the appeal, is what moves values up.From the Assessor's and the Board of Review's public records; not our firm's results.

QWhat if the records do not support a reduction?+

Then we say so, before anything is filed, and you owe nothing. A filing that the county's own model does not support is a “no change” waiting to happen, and it is not one we will put your name on.

Cook County Tax Appeals, LLC, Palos Heights. Attorney and CPA on every file. Residential and commercial appeals before the Assessor, the Board of Review, PTAB and the Circuit Court.

(708) 888-8880
Next: Reduce Your Property Taxes

About $16,872 a year if the appeal succeeds, for 1200 W Example Rd.

Sign online in about five minutes. Then the attorney and CPA review your building, and nothing is filed until your records have been read. No fee unless the assessment comes down.

Call (708) 888-8880
No upfront fees25% of first-year savings, only if your assessment is reducedAttorney and CPA on every fileWatched every year

Assessed values, the valuation model and appeal results are from Cook County Assessor and Board of Review public records. Tax estimates use the 2025 composite rate and state equalizer for tax code 28001, the latest published. These figures cover appeals decided on similar buildings, from the Assessor's and the Board of Review's public records. They are not our firm's results, and past results do not guarantee a similar outcome. Attorney advertising.

At stake this year
$16,872