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COOK COUNTY PROPERTY TAX APPEAL ATTORNEYS

Cook County Commercial Property Tax Appeal Attorneys

Attorney-Led Appeals. Contingency Only. Every Level of Review.

We appeal commercial assessments across Cook County, for office, retail, industrial, multifamily and hotel property, at the Assessor, the Board of Review, PTAB and the Circuit Court. We represent owners, and tenants who pay the property tax under a net lease. Our fee is 25% of first-year savings, only if your assessment is reduced.

Call Us: (708) 888-8880
Apartment Building

Apartment Building

PROPERTY TYPES

Commercial Property Types We Handle

Each property type requires a different valuation approach. We know the methodology for each.

Class A/B offices, medical office buildings, and outpatient centers
Strip malls, big box, inline retail, and food service properties
Distribution centers, flex space, and climate-controlled storage
Apartment buildings of seven or more units, and larger mixed-use buildingsTwo to six units? The county treats those as homes: see residential property tax appeals ->
Full-service, limited-service, and extended-stay hotels
One appeal filed for every unit in the building.

COOK COUNTY COMMERCIAL APPEAL PROCESS

Our Commercial Property Tax Appeal Process

We provide full-service, attorney-led representation from initial review through final decision. Because Cook County filing deadlines are strict and vary by township, early review is critical — don't wait until the window is about to close.

1

Sign online in about five minutes. Nothing to pay up front.

2

We send you a secure link with exactly what your building needs: usually three years of income and expenses, a rent roll and the leases.

3

We usually file at the Cook County Assessor and, if the Assessor doesn't reduce it enough, at the Board of Review. A company needs an attorney at the Board, and we are its attorneys.

4

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

If the Board's decision is not enough, we 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. The Assessor often sets a new commercial value each year, so many owners appeal every year.

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

Timeline: What to Expect

Assessment Notice

Triggers your appeal window

Act immediately — deadlines are strict

Cook County Assessor

File by your township's Assessor deadline (about six weeks after notices mail)

Decision: a few weeks to a few months after the window closes · Common first step

Board of Review

File in the Board of Review's township window

Decision: later the same assessment year · Further reduction possible

PTAB Appeal

File after the Board of Review's decision

Decision: often 2 years or more · Attorney required for companies

Decision & Savings

Assessment reduced · Tax bill lowered

PTAB and Circuit Court results are paid as refunds

Find your township's deadlines ->

After the Board of Review decides, you can go to PTAB or to the Circuit Court, not both.

Request a Free Consultation

What we will ask you for

  1. 1

    Income and expense statements, last three years

    the county's minimum; this is what replaces its rent, vacancy and expense assumptions

  2. 2

    A current rent roll

    on the county's form, which the owner signs online: tenant, space, term, rent and any concessions; vacant space listed as vacant

  3. 3

    Leases, or a lease summary

    the county checks the rent roll against them

  4. 4

    A few photographs

    dated within the county's window; deferred maintenance and vacant space in particular

  5. 5

    Anything unusual

    a 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.

TAX ATTORNEY & CPA ADVANTAGE

Hire a Commercial Property Tax Appeal Attorney in Cook County

Successfully appealing a commercial property tax assessment requires more than basic filings—it takes legal and financial analysis and a working knowledge of how the county values income property. We build the case from your property's own numbers. If an LLC, corporation or other company owns the property, the Board of Review and PTAB require a licensed attorney to represent it.

Our firm provides attorney-led representation at every stage: the Assessor, the Board of Review, the Property Tax Appeal Board (PTAB) and the Circuit Court.

Our attorneys handle valuation disputes at every level and, if you agree, take a case to PTAB or the Circuit Court.

Full legal advocacy at Cook County Board of Review & PTAB

Advanced income approach & property valuation analysis

Cook County Tax Appeals

  • Tax attorneys and CPAs
  • Focused on Cook County
  • No Savings, No Fee

Appeals led by Hani Khatib, JD, CPA, LL.M.

About our firm ->

The right Cook County commercial property tax attorney reduces your assessment, lowers your annual tax bill, and protects your NOI —year after year.

ASSESSMENT CYCLES

When Your Building Is Reassessed: Cook County's Three-Year Cycle

Cook County reassesses commercial property every three years, and a reassessment year is when assessments usually rise the most.

In your township's reassessment year, the Assessor sets a new value for your building. If that value is too high, it stays on your bills until it is appealed or the county changes it, so the cost adds up each year.

Year 1

City of Chicago reassessment

Last reassessed: 2024

Next reassessment: 2027

Year 2

North suburban Cook County reassessment

Last reassessed: 2025

Next reassessment: 2028

Year 3

ACTIVE 2026 CYCLE

South suburban Cook County reassessment

Last reassessed: 2023

Reassessed this year

Properties reassessed in any prior cycle that have never been formally challenged may still be significantly overassessed. Appeals to the Cook County Assessor and the Board of Review can be filed every year, not just in reassessment years, during each township's filing window. If the Board's decision is not enough, a PTAB appeal can follow within 30 days.

THE OVERASSESSMENT PROBLEM

Why Cook County Commercial Property Owners & Tenants Appeal

High property taxes directly impact your bottom line. An inflated assessment actively harms your Net Operating Income (NOI) , depresses your asset valuation, and disrupts cash flow and investor returns.

Common Causes of Over assessment in Cook County:

Outdated or inaccurate market data

Assessors often rely on outdated sales comps or fail to account for market downturns, resulting in inflated valuations.

Incorrect income assumptions by the Assessor

Commercial values are income-driven. Wrong cap rates or overstated rent assumptions directly inflate your assessed value.

Improper comparable properties being used

Assessors may benchmark against dissimilar properties — especially problematic for specialized commercial or industrial buildings.

Errors in building characteristics or square footage

Incorrect square footage, condition ratings, or occupancy data can significantly skew your property's assessed value.

Protect Your Net Operating Income.

See what your property could save.

Free analysis · No upfront fees

See a sample commercial report ->

A strategic Cook County commercial property tax appeal can identify and correct these errors.

APPEAL GROUNDS & STRATEGIES

Grounds for a Cook County Commercial Property Tax Appeal

Most commercial and industrial property in Cook County is assessed at 25% of market value, against 10% for homes and apartment buildings. Our attorneys challenge assessments using all available legal grounds, from income approach errors to unequal assessment, to build the strongest possible case for reduction.

The Income Approach

The main method for income-producing properties (offices, retail, apartments). Valuation is based on rental income, vacancy rates, operating expenses, and cap rates.

Sales Comparison & Cost Approaches

The county compares your property to recent sales or estimates replacement cost minus depreciation. We challenge improper comparisons and outdated cost data to lower your valuation.

Overstated Market Value

We build evidence-based cases using the building's own financial records and local market data to prove the county has overstated your property's worth.

Unequal Assessment

Illinois law requires uniform assessment. If your property is being assessed higher than similar competing commercial properties in your Cook County township, you may have grounds for an appeal.

Physical or Functional Obsolescence

The Assessor often assumes a building is fully modernized. If your property suffers from layout inefficiencies, specialized use limitations, or deferred maintenance, it should be valued lower.

Vacancy or Tenant Instability

If your building is experiencing above-average vacancy, unexpected tenant turnover, or rent collection issues, your tax assessment should reflect it.

Every one of these grounds represents a potential reduction in your tax bill. Our attorneys evaluate all applicable strategies for your specific property at no upfront cost.

WHY COOK COUNTY TAX APPEALS

Attorney-Led, CPA-Backed, at Every Venue

We provide commercial representation designed to protect your NOI and safeguard your asset valuation.

If an LLC, corporation or other company owns the property, the Board of Review and PTAB require a licensed attorney to represent it. A non-attorney consultant cannot represent a company at the Board of Review.
Our attorney-CPA team (JD, CPA, LL.M.) focuses on Cook County property tax appeals, with close knowledge of local valuation trends, assessor practices, and incentive programs.

The Supreme Court of Illinois does not recognize certifications of specialties in the practice of law. Hani Khatib's CPA license is issued by the Illinois Department of Financial and Professional Regulation and is not a requirement to practice law in Illinois.

We build each case from the building's income, expenses and comparable properties.
You receive continuous updates throughout the process with clear, professional communication at every stage of the appeal. You are never left in the dark.

Full-Spectrum Representation — Assessor, Board of Review, PTAB & Circuit Court

We represent clients at every stage of the Cook County appeal process — from the initial Assessor filing through the Board of Review, PTAB, and Circuit Court if necessary.

No Upfront Fees. Contingency-Based Representation.

Our fee depends on your savings, so our interest is the same as yours.

  • You pay nothing upfront
  • 25% of first-year savings, only if your assessment is reduced
  • Our success is aligned entirely with your savings

How the fee is calculated ->

TAX INCENTIVES & VACANCY RELIEF

Cook County Commercial Tax Incentives & Vacancy Relief

Many commercial and industrial property owners leave significant money on the table by overlooking Cook County's Class 6b, Class 7, Class 8, and Class L tax incentive programs — and vacancy-based assessment relief. Our attorneys identify every program your property qualifies for, manage the application, and defend your benefits at renewal.

Cook County's incentive programs dramatically reduce your assessed value for up to 12 years:

  • Class 6b (Industrial): Assessed at 10% for years 1–10 vs. the standard 25% — then 15% in year 11, 20% in year 12.
  • Class 7 (Commercial): New or expanding businesses can reduce rates by 50%+ for up to 12 years.
  • Class 8 (Distressed Areas): Covers new construction, substantial rehab, or reoccupied abandoned properties.
  • Class L (Landmarks): 12-year reduced assessment for qualifying commercial landmark rehabilitation.

All programs require municipal consent. Our attorneys manage the full application process.

The Assessor typically assumes your building is fully occupied — inflating your income-based assessment. We file for Vacancy Relief when your property has:

  • Above-average vacancy or chronically unrented units
  • Unexpected tenant turnover or lease defaults
  • Documented rent collection shortfalls

Eligibility requires proof of good faith leasing efforts. We handle the full documentation and filing process.

Are you a Commercial Tenant?

Triple-Net (NNN) Leases: It isn't just property owners who can appeal. If your lease makes you pay the property taxes, you may be able to appeal. We will tell you how, and how to work with your landlord on it.

CAM Charges & Gross Leases

Even under a Modified Gross or Full Gross lease, property taxes are frequently passed through to tenants as Common Area Maintenance (CAM) charges. A successful appeal directly reduces your total occupancy cost — and strengthens your position at lease renewal.

What a lower assessment can mean for a tenant:

  • Reduced NNN tax obligations and lower monthly payments
  • Lower CAM charges on lease renewal negotiations
  • Potential credits for overpaid taxes during the appeal period
  • Stronger bargaining position with landlord on tax escalation clauses

Tenants: ask us about your lease ->

ADVISORY SERVICES

Beyond Appeals: Strategic Commercial Tax Advisory

We also offer tax advisory services that go beyond annual appeals. We help developers, investors, and institutions proactively manage and mitigate their tax liabilities.

Buying commercial real estate in Cook County triggers major reassessment risks. We provide tax projections and budgeting forecasts before you close, so your budget reflects the reassessment a purchase can bring.
After the Board of Review decides, you can go to PTAB or to the Circuit Court, not both. In the Circuit Court, our attorneys litigate valuation disputes and tax-rate objections.
We guide hospitals, private schools, religious organizations, and charitable institutions through the rigorous legal processes required to secure and maintain full or partial property tax exemptions under Illinois law.

Incentive applications and advisory work are not contingency appeals. We quote the fee in writing before we start.

Commercial appeal guides by township

FREQUENTLY ASKED QUESTIONS

Commercial Property Tax Appeal Questions, Answered

If you own the property in your own name, yes: filing is free, and you can file at the Assessor, the Board of Review and PTAB yourself. If a company, such as an LLC or corporation, owns it, or a condominium association appeals for the whole building, the Board of Review and PTAB require an attorney. Commercial cases turn on income, expenses and vacancy, which is where an attorney and CPA add the most.
If your lease makes you pay the property taxes, you may be able to appeal. We will tell you how, and how to work with your landlord on it.
They are two separate venues. The Assessor's window comes first; the Board of Review is independent and takes a fresh look at the evidence. You can file at both, or at the Board only. If an LLC, corporation or other company owns the property, the Board of Review and PTAB require a licensed attorney to represent it.
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.
Rarely. The Assessor and the Board of Review review appeals for reductions, and an increase after an appeal is uncommon. We review every property before we file, and we do not file where an increase is a real risk.
The timeline varies by agency. 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. We manage the entire timeline and keep you updated at every milestone.
Sometimes. A few commercial cases need an appraisal. If yours does, we tell you the cost before anything is ordered, and nothing is ordered without your approval. If you choose a tax objection complaint in the Circuit Court, you pay the court's filing fee. We tell you the amount before we file.
Only for an appeal that reduces the assessment: one fee per appeal, 25% of that appeal's first-year tax savings. The Assessor often sets a new commercial value each year, so many owners appeal every year, and each year's appeal is billed on its own.
Yes. Each year, before your township's filing window opens, we send you a new agreement by email, and by text if you agreed to texts. We file that year's appeal only after you sign it. Each appeal's fee is 25% of its own first-year savings, only if your assessment is reduced.
We file for every PIN the county values as one building, inside the township's window. Your report lists them all.
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.
Request a Free Consultation

Still have questions? Our team is ready to review your property and provide a free consultation.

Is Your Commercial Assessment Too High?

Is your commercial property overassessed? Our attorney-CPA team will review yours and identify every available ground for reduction.

Appeal windows open twice a year — act before your filing deadline

Contingency-only representation. No reduction, no fee. Serving owners and tenants across all of Cook County.