Niles Township 2025 Appeal Results: 21.5% of Home Appeals Won — and Condos Beat Houses
In Niles Township's 2025 reassessment, 2,012 of 9,350 homeowner appeals at the Cook County Assessor won a reduction — a success rate of 21.5%, counting each appeal once — and assessed values fell by roughly $40.6 million across all property types. Commercial owners won 34.8%, but the surprise was on the residential side: condominiums won more often than single-family homes, reversing the usual Cook County pattern.
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The Short Version
- 21.5% of homeowner appeals won a reduction — 2,012 of 9,350, counting each appeal once — in Niles's 2025 reassessment, among the seven highest of 37 townships that year.
- Assessed values fell about $40.6 million in total across the winning appeals of every property type; the average winning appeal cut its assessed value by about 8%.
- Commercial owners won 34.8% — and industrial property (Class 5-93) led all high-volume classes at 43.8%.
- Condos beat houses: condo appeals won 31.4% versus 21.3% for single-family homes — the opposite of the usual pattern, where condos lag.
- 2025 was Niles's reassessment year (next 2028). Its 2026 annual appeal window hasn't opened yet — and you can appeal every year, not just in reassessment years.
Niles Township covers Skokie, Lincolnwood, Morton Grove, the Village of Niles, and Golf — dense, mature near-north suburbs with a deep stock of condominiums, established single-family neighborhoods, and busy commercial and industrial corridors. The 2025 reassessment produced one of the higher township success rates in the county, and a residential result that bucks the usual trend. Here's what the data shows.
Overall Results
For the 2025 tax year — Niles's reassessment year — the Cook County Assessor decided 9,350 homeowner appeals in the township, counting each appeal once (a condo building's units, decided together, are one appeal). Of those, 2,012 received a "Change" (the assessed value or classification was adjusted in the owner's favor), a success rate of 21.5%. Across the winning appeals of every property type, assessed values fell by roughly $40.6 million in total, and the average winning appeal cut its assessed value by about 8%.
A "No Change" outcome doesn't necessarily mean a property was fairly assessed. It often means the evidence didn't meet the Assessor's standard, the comparables didn't support a reduction, or the filing was missing key documentation.
Success Rate by Property Type
Outcomes ranged from the low 20s for homes to over 75% for the small multi-family group:
| Property type | Appeals | Success | Avg AV cut (winners) |
|---|---|---|---|
| Single-family home (Class 2) | 9,156 | 21.3% | ~$4,407 |
| Condominium (Class 2-99) | 194 | 31.4% | ~$73,946* |
| Commercial (Class 5) | 748 | 34.8% | ~$75,625 |
| Multi-family (Class 3) | 86 | 73.3% | ~$46,161 |
Counted by appeal: the county decides a condo building's units, or a multi-parcel commercial filing, together, and each such case counts once. "Avg AV cut" is the average assessed-value reduction among winning appeals in each group; *most condo appeals cover a whole building, so their cut is the building's (about 10.6% of its value on average). Multi-family is a smaller group (86 appeals), so read its high rate with that in mind.
The Condo Surprise
In most Cook County townships, condominiums win less often than single-family homes — sometimes far less. Niles flipped that: condo appeals won 31.4% (61 of 194), well ahead of single-family homes at 21.3%. Most of Niles's roughly 7,500 condo units were appealed building by building — 118 building appeals covered 7,444 units — and building and single-unit appeals won at about the same rate (31.4% and 31.6%), so this isn't a fluke of a few big cases — it's a genuine feature of the Niles market, where the dense, well-documented condo stock in Skokie, Lincolnwood, and Morton Grove gave owners workable same-building comparables. The lesson stands either way: the strongest condo appeals lean on sales and assessments within your own association.
Commercial & Industrial Led
Income property posted the highest rates. Commercial owners won 34.8% (260 of 748), with a large average winning cut of about $75,625, and the township's industrial class (5-93) led all high-volume classes at 43.8% — reflecting the warehouses and light-industrial space concentrated in Lincolnwood and along the Skokie corridors. Multi-family apartment owners won 73.3%, though on a smaller base of 86 appeals. Income property is valued largely on what it earns, so a documented income-and-expense case — rent roll, expenses, vacancy, and the right capitalization rate — gives the Assessor concrete grounds to lower the value.
What These Results Mean for You
- Niles is a relatively strong township to appeal in — 21.5% of homeowner appeals won, among the seven highest of 37 townships in 2025.
- Condo owners shouldn't assume they'll lose. In Niles, condos actually outperformed houses — but the winning evidence is still same-association comps and unit-specific details.
- Commercial and industrial owners have the most to gain, given the higher rates and much larger average cuts.
- Don't read "No Change" as the final word. The Board of Review offers a separate, second-level appeal after the Assessor.
You Can Appeal Every Year — Watch for the 2026 Window
2025 was Niles's reassessment year, so its values were freshly set and generally carry forward until the next reassessment in 2028. But you don't have to wait — Cook County lets you appeal your assessed value every year. Niles's 2026 annual appeal window hasn't been published yet; when it opens, you can file again, which is especially worth doing if you didn't appeal in 2025 or your result didn't go far enough. Track the township's current window on our deadlines page.
For context on dollars: Niles's composite tax rate runs around 9–11% depending on the community. As a rough guide, a $5,000 assessed-value cut translates to roughly $1,470 a year in tax savings; a commercial reduction near the township average (~$75,600 per appeal) can mean well over $20,000. Estimates exclude exemptions and vary by tax code.
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Check My AssessmentNiles Township Appeal Results FAQ
What was the overall appeal success rate in Niles for 2025?
21.5% of homeowner appeals — 2,012 of 9,350, counting each appeal once — received a "Change" (a reduction) in the 2025 reassessment. Across the winning appeals of every property type, assessed values fell by about $40.6 million.
Did condos really win more often than houses in Niles?
Yes. Counted by appeal, condo appeals won 31.4% (61 of 194) versus 21.3% for single-family homes — the reverse of the usual Cook County pattern. Most of the township's roughly 7,500 condo units were appealed building by building (118 building appeals covered 7,444 units), and building and single-unit appeals won at about the same rate, so it's a real feature of the Niles market, helped by dense, well-documented condo stock with workable same-building comparables.
Which property types won most often?
Multi-family won 73.3% (on a smaller base of 86 appeals) and commercial 34.8% (748 appeals, avg cut ~$75,625). Industrial property (Class 5-93) led all high-volume classes at 43.8%. Income property is valued on what it earns, so financial evidence drives those results.
Is 2026 a reassessment year for Niles?
No. Niles is in the north suburban triad, reassessed in 2025 and again in 2028. But you can still appeal in 2026 — Cook County allows an annual appeal every year. Niles's 2026 window hadn't been published as of this writing.
If I received "No Change," can I appeal again?
Often, yes. Many owners appeal first with the Assessor and still have a second-level opportunity through the Board of Review, and you can file again in a future year. Confirm the current window before filing.
Data & Sources
- Appeal outcomes: Cook County Assessor Appeals dataset (Cook County Data Catalog), Niles Township (code 24), tax year 2025, counted by appeal (each case once: a condo building's units or a multi-parcel filing, decided together, are one appeal) — homeowner appeals (Class 2) 9,350, 2,012 marked "Change" (21.5%). Across all property types, 10,210 appeals and 2,350 wins; the average winning appeal cut its assessed value by about 8%. Total assessed-value reduction across winning appeals ~$40.6 million.
- By property type (2025): single-family (Class 2) 9,156 appeals, 21.3%, avg winning cut ~$4,407; condominium (Class 2-99) 194 appeals (118 of them building appeals covering 7,444 units), 31.4%, ~$73,946; commercial (Class 5) 748 appeals, 34.8%, ~$75,625; multi-family (Class 3) 86 appeals, 73.3%, ~$46,161 (smaller sample).
- High-volume class detail (2025): condo (2-99) 31.4%, one-story home (2-03) 23.4%, industrial (5-93) 43.8%, one-story commercial (5-17) 38.9%, two-to-six unit (2-11) 13.7%.
- Reassessment cycle: Niles is in the north suburban triad, reassessed in 2025 (next 2028). Its 2026 annual appeal window had not been published as of this writing; annual appeals are available every year.
- Dollar estimates use Niles's state equalization factor (3.0300 for the 2025 tax year) and a representative composite rate (~9–11%); estimates exclude exemptions and vary by tax code. All data is public and county-wide; no firm-specific results are stated.
Keep Reading
This article summarizes public Cook County Assessor appeal outcomes for Niles Township for tax year 2025 and is general information, not legal or tax advice. Figures are drawn from public appeal data; the multi-family group is a smaller sample. Individual results depend on the property and the evidence presented. Dollar figures are estimates that exclude exemptions and vary by tax code. Filing windows are set by the Cook County Assessor and Board of Review and change through the year — always confirm your current deadline before filing. Representation is subject to a written engagement agreement.
