The Cook County Board of Review is the second, independent place to appeal your property assessment after the Assessor, and for most homeowners it is the one that matters. For tax year 2025 the Board decided 254,531 residential appeals, counting each appeal once, and reduced 128,024 of them: 59.0% in the north suburbs, 41.3% in the south suburbs, 44.6% in the city. The Assessor, deciding first, reduced 20.7%, 12.3% and 16.8% of the same kinds of appeals.
What the Board of Review is
The Board is a separate county office with three elected commissioners, one per district. It does not set assessments; it reviews the Assessor's, township by township, on complaint from the owner. It sits at 118 N. Clark Street, Room 601, Chicago, IL 60602, (312) 603-5542, open weekdays 9 to 5, and takes appeals online at appeals.cookcountyboardofreview.com. Filing is free. A Board decision can be taken further to the Illinois Property Tax Appeal Board or the circuit court, but the Board is where nearly every residential appeal ends. Cook County Tax Appeals, LLC is not affiliated with any government agency. The Board's own website is cookcountyboardofreview.com.
The Board's residential section covers single-family homes, small apartment buildings, and mixed-use buildings with fewer than seven units and less than 20,000 square feet in all. Larger buildings file as commercial. A consultant may not represent a homeowner at the Board: you file yourself, or an attorney files for you.
The Board and the Assessor, side by side
| Cook County Assessor | Board of Review | |
|---|---|---|
| What it is | The office that sets your assessed value | A separate office with three elected commissioners that reviews it |
| When it opens | Township by township, for about six weeks | Township by township, for about 30 days, after the Assessor certifies the township |
| What it looks at | Its own value, on your evidence | The Assessor's value, fresh, on your evidence |
| When it decides | After your township's window closes, usually within a few weeks to a few months | Later the same assessment year, before second-installment bills are issued |
| Do you need an attorney? | No | Not if you own the property in your own name; a company, or a condominium association appealing for the whole building, must have one |
| Cost to file | Free | Free |
You can file at the Board whether or not the Assessor lowered your assessment, or even if you did not file there.
When a company needs an attorney
You do not need an attorney at the Assessor. At the Board of Review and at PTAB, an owner who is a person can file alone. A company, such as an LLC or corporation, must be represented by an attorney, and so must a condominium association appealing for the whole building.
2026 Board of Review windows
The Board opens townships in groups, each for about 30 days, after the Assessor certifies them. The first three 2026 groups: Evanston, New Trier, Norwood Park, Oak Park, River Forest, Riverside and Rogers Park (August 3 – September 1); Berwyn, Cicero, Elk Grove, Lake View, Maine and Palos (August 31 – September 29); then Lyons, Northfield, Stickney and West Chicago (October 8 – November 6). The rest follow as the Assessor certifies each township, including Worth, Orland, Proviso, Palatine, Wheeling, Bremen, Lemont and Calumet; if the Assessor did not reduce your 2026 value, that is your second appeal. If your township is not open yet, the Board lets you pre-file or pre-register on its site. The deadlines page shows each township's status the day the Board posts it.
What the Board actually decided last year
County-published outcomes, tax year 2025, all residential (Class 2) appellants, counted by appeal (a condominium building's units, decided together, count once):
| Region | Board of Review: decided | Reduced | Average cut | Assessor, same year: reduced |
|---|---|---|---|---|
| North suburbs | 114,684 | 67,703 (59.0%) | 7.1% | 20.7% |
| South and west suburbs | 60,704 | 25,045 (41.3%) | 8.6% | 12.3% |
| City of Chicago | 79,143 | 35,276 (44.6%) | 8.5% | 16.8% |
The north's 59.0% reflects its 2025 reassessment: reassessment years produce more uniformity errors and the Board corrects more of them. The south and west suburbs were reassessed for 2026, so expect the same pattern there this cycle. Among south and west suburban townships last year, Cicero (51.3%) and Calumet (45.7%) were at the top and Lemont (32.0%) and Palos (35.4%) at the bottom.
Board of Review results by township, 2025
Every township, residential (Class 2) appeals only, counted by appeal as above. "Average cut" is the average reduction in assessed value among the appeals that were reduced.
| Township | Area | Appeals decided | Reduced | Share reduced | Average cut |
|---|---|---|---|---|---|
| Barrington | North suburbs | 2,735 | 1,505 | 55.0% | 9.1% |
| Berwyn | South and west suburbs | 2,860 | 1,233 | 43.1% | 8.1% |
| Bloom | South and west suburbs | 2,866 | 1,239 | 43.2% | 9.9% |
| Bremen | South and west suburbs | 4,656 | 1,952 | 41.9% | 9.5% |
| Calumet | South and west suburbs | 551 | 252 | 45.7% | 12.8% |
| Cicero | South and west suburbs | 1,791 | 919 | 51.3% | 9.4% |
| Elk Grove | North suburbs | 6,440 | 4,013 | 62.3% | 7.1% |
| Evanston | North suburbs | 6,491 | 3,491 | 53.8% | 7.5% |
| Hanover | North suburbs | 5,352 | 3,137 | 58.6% | 6.6% |
| Hyde Park | City of Chicago | 5,990 | 2,418 | 40.4% | 12.7% |
| Jefferson | City of Chicago | 24,698 | 11,548 | 46.8% | 7.0% |
| Lake | City of Chicago | 14,716 | 7,461 | 50.7% | 10.2% |
| Lake View | City of Chicago | 10,356 | 4,172 | 40.3% | 6.6% |
| Lemont | South and west suburbs | 1,947 | 624 | 32.0% | 6.9% |
| Leyden | North suburbs | 6,316 | 3,776 | 59.8% | 7.5% |
| Lyons | South and west suburbs | 6,545 | 2,590 | 39.6% | 7.4% |
| Maine | North suburbs | 13,406 | 7,960 | 59.4% | 7.0% |
| New Trier | North suburbs | 12,081 | 6,608 | 54.7% | 7.8% |
| Niles | North suburbs | 11,187 | 6,594 | 58.9% | 6.8% |
| North Chicago | City of Chicago | 2,993 | 853 | 28.5% | 7.1% |
| Northfield | North suburbs | 13,355 | 7,898 | 59.1% | 7.3% |
| Norwood Park | North suburbs | 3,049 | 1,865 | 61.2% | 6.7% |
| Oak Park | South and west suburbs | 3,608 | 1,553 | 43.0% | 7.0% |
| Orland | South and west suburbs | 6,353 | 2,367 | 37.3% | 6.5% |
| Palatine | North suburbs | 10,429 | 6,113 | 58.6% | 6.5% |
| Palos | South and west suburbs | 2,900 | 1,026 | 35.4% | 7.5% |
| Proviso | South and west suburbs | 6,200 | 2,727 | 44.0% | 8.5% |
| Rich | South and west suburbs | 4,083 | 1,610 | 39.4% | 9.1% |
| River Forest | South and west suburbs | 1,143 | 455 | 39.8% | 6.1% |
| Riverside | South and west suburbs | 1,063 | 408 | 38.4% | 7.3% |
| Rogers Park | City of Chicago | 2,408 | 956 | 39.7% | 6.4% |
| Schaumburg | North suburbs | 8,831 | 5,737 | 65.0% | 6.7% |
| South Chicago | City of Chicago | 3,694 | 1,538 | 41.6% | 8.0% |
| Stickney | South and west suburbs | 1,620 | 718 | 44.3% | 9.3% |
| Thornton | South and west suburbs | 7,034 | 3,118 | 44.3% | 11.9% |
| West Chicago | City of Chicago | 14,288 | 6,330 | 44.3% | 9.3% |
| Wheeling | North suburbs | 15,012 | 9,006 | 60.0% | 6.6% |
| Worth | South and west suburbs | 5,484 | 2,254 | 41.1% | 8.5% |
These figures cover every residential appeal the Board of Review decided in each township, 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.
The five grounds the Board accepts
The Board lists five grounds for a homeowner's appeal:
- Lack of uniformity. Your home is assessed higher per square foot than similar homes. Compare homes in the same neighborhood and the same class code, as close to yours in age and style as you can find. To compare, divide each home's building assessment by its building square footage. For example, a building assessment of $30,000 on 1,500 square feet is $20.00 a square foot. If similar homes nearby are at about $17.00, that gap is your case.
- A recent purchase. If you bought the home in the past three years, in an arm's-length sale, for less than the Assessor's market value, your closing documents are your evidence.
- Market value. If similar homes that sold in the last three years sold for less than the Assessor's market value of yours, those sales are your evidence.
- A factual error. If the record describes your home wrongly, for example its square footage, an appraisal with the correct details, a plat of survey or an architect's letter can prove it.
- Special circumstances. If a fire, a flood, a demolition or another unforeseeable event made the home uninhabitable, you can appeal on that ground.
Filed at the Assessor on your own? The Board of Review is your next step.
If the Assessor denied your appeal or gave a small reduction, you can file again at the Cook County Board of Review in your township's window. The Board decides independently of the Assessor. Look up your property and we will tell you whether a Board appeal is worth filing. Our fee is 25% of the additional first-year savings the Board of Review grants, only if it lowers your assessment further.
Find Your Savings → · Call (708) 888-8880
How to file a Board of Review appeal
- Confirm your township is open. Appeals are only accepted during the township's window.
- Choose the argument. Lack of uniformity (your assessed value per square foot is above comparable homes in your neighborhood code) wins most residential appeals. Overvaluation (a recent purchase or appraisal below the Assessor's market value) is the second. Factual errors in the property description are a third.
- Attach evidence. Five to eight comparables with PINs, square footage and assessed values; the closing statement or appraisal for an overvaluation claim; photos for condition. Our free property check builds the comparable set from the county's data.
- File online at the Board's portal before the window closes. You do not need to have filed with the Assessor, and the Assessor's decision does not bind the Board.
- Wait for the decision. Most residential appeals are decided on the papers, without a hearing. Decisions arrive after the township closes, and a reduction flows into the second-installment bill.
Board of Review hearings
Every Board appellant has a right to a hearing, but you do not have to have one, and you are not penalized for waiving it. The Board's analysts use the same review either way. You ask for a hearing when you file. Hearings are held by phone, scheduled by township after the township closes, and the Board mails you a notice with the date and time. Any supporting documents are due within the period the Board sets after the township closes. The Board suggests asking for one only when something about the home cannot be explained on paper.
After the Board's decision: PTAB or the Circuit Court
If your assessment is reduced, the lower tax shows on your second-installment bill the following year. After the Board of Review decides, you can go to PTAB or to the Circuit Court, not both. The PTAB deadline is 30 days from the Board's written decision, or from the date the Board sends its final action on your township to the Assessor, if that is later. PTAB cases often take two years or more. Instead of PTAB, you may file a tax objection complaint in the Circuit Court of Cook County. You must pay the full tax within 60 days after the first penalty date of the second installment, and file the complaint within 165 days after that date (35 ILCS 200/23-5, 23-10).
Common questions
Can I appeal at the Board if I skipped the Assessor? Yes. The venues are independent. Do I need a lawyer? Not if you own the property in your own name: 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. The county's own data by venue is in Cook County Property Tax Attorney: When Representation Matters. Does a reduction last? For a home, a reduction usually stays in place for the rest of your township's three-year reassessment cycle. The county can change it in a later year, so we review your assessment each year. What does it cost? Filing at the Assessor, the Board of Review and PTAB is free. Our fee is 25% of the first year's savings and nothing if there is no reduction.
Start with your address and we file at the Board the day your township opens. Source for outcome figures: Cook County Board of Review and Assessor appeal files as loaded September 6, 2026. Board rules and procedures: the Board of Review's website, as of October 30, 2026.
