Palos Township property tax appeal data — what the numbers say
- Palos's 2026 windows have closed. Palos Township was reassessed in 2026: the Assessor's window ran June 3 to July 17 and the Board of Review's August 31 to September 29. The next Palos window opens in 2027, and its deadline is printed on the notice[4]
- In 2023 (the last Palos reassessment year), 46% of homes that appealed won somewhere. Of the 10,096 Palos homes that filed any appeal that year, 4,646 won at least one reduction at the Assessor, the Board of Review, or both[3]
- The Board of Review is where the wins happened. 2,998 Palos homes in 2023 won only at BOR after losing or not filing at CCAO. That's the largest single winning segment by far[3]
- 2026 should look like 2023, not 2025. Reassessment years consistently produce higher rates: 46.0% of homes that appealed won somewhere in 2023, vs. 39.6% in 2024 and 30.1% in 2025[3]
If you live in Palos Heights, Palos Park, or Palos Hills, your property sits inside Cook County's Palos Township — and the township was reassessed in 2026, with new estimated market values mailed June 3. That value generally carries forward to 2029, so the question that matters before the next window is whether filing an appeal is actually worth the effort. We pulled every Palos appeal record from 2023 through 2025 using verified Cook County public records and ran the math. The short version: filing works more often than most homeowners assume, particularly in reassessment years like 2026, and particularly when you file at both the Cook County Assessor and the Board of Review. The longer version, with breakdowns by year, tier, and property class, follows.
When your 2026 Palos reassessment notice arrives, ask three questions.
- What did the Assessor estimate your home is worth? The number will appear on the 2026 reassessment notice mailed to your address. You can also look it up by address at cookcountyassessoril.gov.
- What could you sell it for today? Check Zillow, Redfin, and recent sales of similar homes within 0.5 miles in Palos Heights, Palos Park, or Palos Hills.
- Is the Assessor's number at least 10% above your honest estimate? If yes, you have a credible appeal — and the data above says you have a meaningful chance of winning if you file at both CCAO and the Board of Review. If no, the work may not justify the upside.
01 · The headline dataHow often do Palos Township property tax appeals actually win?
Cook County's property tax appeal system has three tiers — the Cook County Assessor (CCAO), the Cook County Board of Review (BOR), and the Illinois Property Tax Appeal Board (PTAB). Each is an independent review with its own standards and its own success rate. For Palos Township specifically, the data shows substantial variation across all three tiers, with the Board of Review consistently approving more appeals than the Assessor — by a wide margin.
The 2023 Palos numbers (the most recent reassessment year)
The 2023 reassessment is the most relevant year for the 2026 cycle, because reassessments follow the same three-year rotation. Here's how Palos performed that year:[1][2]
2023 Palos homeowner appeals, counted by appeal · by tier
Two things stand out immediately. First, the Board of Review approves more than two and a half times the share of homeowner appeals that the Assessor does — 56.0% vs. 21.3% in 2023. That gap is consistent across years and across townships, and it reflects how the two agencies are structured: the Assessor reviews valuations its own office set, while the Board of Review is a separate three-member elected body that reviews evidence from scratch. Second, counting each appeal once (a condo building's units, decided together, are one appeal), the rate at either tier alone tells only part of the story — the share of homes that won somewhere is the more interesting statistic.
Homes that won anywhere — by year
The per-tier rates above (21.3% at the Assessor, 56.0% at the Board) measure outcomes for individual appeals. But most Cook County property owners care about a different question: "If I appeal, what's the probability I'll get a reduction somewhere?" For that question, the right measurement is what we call the won-anywhere rate — the share of Palos homes that filed any appeal in a given tax year and received at least one reduction at any tier that year. It counts homes, not appeals: each home once, whether it appealed at one tier or both.
Palos homes that won anywhere · by year
The pattern is the most important takeaway from this analysis. Reassessment years produce materially higher success rates than non-reassessment years — 46.0% in 2023 versus 39.6% in 2024 and 30.1% in 2025. Two factors drive the gap. First, reassessment years bring in higher appeal volume from owners reacting to new valuation notices, which includes more strong cases. Second, the Cook County Assessor has more discretion to correct values in the year they're being set; in later years, the Assessor's office is more constrained by precedent.[3]
The implication for 2026: when Palos reassessment notices arrive this year, it's the strategic year to file. Properties planning to appeal should anchor their expectations on the 2023 number (46.0%), not the non-reassessment-year rates that follow it.
About the methodology
All three won-anywhere rates are calculated identically, for homes (Class 2) only — every Palos home that appealed at the Assessor and/or the Board that year, each counted once. A home that won at both in the same year counts once in its year's rate. The numbers are not comparable to "per-appeal" success rates (which count each filing separately); they measure the share of homes that ended each year with at least one reduction.
02 · The three-tier strategyWhy filing at both CCAO and BOR is the winning move for Palos
Most Palos homeowners file a Cook County property tax appeal once, at the Cook County Assessor, and stop if they get a "no change" decision. The Palos data shows that's the wrong move — and the gap between tiers is dramatic in this township. The Board of Review approves more than two and a half times the rate that the Assessor does, and it's where the vast majority of Palos reductions come from.
How the three tiers differ
- Cook County Assessor (CCAO). Reviewed by the office that set your value. The 2026 Palos appeal window ran June 3 to July 17, 2026. Approves about a fifth to a quarter of Palos residential appeals during reassessment years.
- Cook County Board of Review (BOR). An independent three-member elected body. The Palos BOR window opens after the Assessor certifies its results — typically late summer or fall. Approved more than half of Palos homeowner appeals in the 2023 reassessment year (56.0%).[2]
- Illinois Property Tax Appeal Board (PTAB). A state-level review of last resort. Decisions take 12–30 months; mostly used for high-stakes commercial cases or properties where CCAO and BOR both declined despite strong evidence.
The decomposition by year shows exactly how the two-tier strategy pays off in Palos Township — and it shows the pattern is consistent every year, not just in reassessment years. For each Palos tax year, here is how the appellant pool divides:
Where the wins came from · by year
The full year-by-year decomposition:
- 2023 (reassessment year): 1,133 won only at CCAO · 2,998 won only at BOR · 515 won at both · 5,450 lost at every tier. 4,646 homes (46.0%) ended with at least one reduction.
- 2024: 223 won only at CCAO · 1,775 won only at BOR · 59 won at both · 3,131 lost at every tier. 2,057 homes (39.6%) ended with at least one reduction.
- 2025: 210 won only at CCAO · 956 won only at BOR · 73 won at both · 2,875 lost at every tier. 1,239 homes (30.1%) ended with at least one reduction.
The headline finding is consistent across all three years: "won only at BOR" is the largest winning segment, every year — by a dramatic margin. In 2023, the only-BOR group was more than 2.5x larger than the only-CCAO group (2,998 vs. 1,133). In 2024, it was 8x larger. In 2025, it was more than 4x larger. Across the three years combined, 5,729 Palos homes won reductions only at the Board of Review — they would have ended with no reduction if they'd stopped at CCAO. That is the single most important data point for any Palos property owner deciding whether to file at one tier or both.
Why so many properties never benefit from these rates
The won-anywhere rates apply only to homes that appeal. Palos Township has 23,056 parcels in total, 20,502 of them homes — significantly larger than most Cook County townships. In each of the three years analyzed, only a fraction filed at any tier — 10,096 homes in 2023 (a strong 49% participation rate in the reassessment year), 5,188 in 2024, 4,114 in 2025. The majority of Palos homes still pay tax based on the Assessor's initial value with no challenge. The strategic question for the 2026 reassessment is: when your new notice arrives, do you intend to be in the appellant pool or outside it?
All appeal counts and outcomes are pulled from two public Cook County government datasets: the Cook County Assessor Appeals records and the Cook County Board of Review Appeals records, both published at datacatalog.cookcountyil.gov. The data was filtered to Palos Township (township code 30) for tax years 2023 through 2025. Full dataset identifiers are included in the Sources section at the bottom of this page for anyone who wants to verify the numbers independently.
03 · By property classWho wins more often in Palos: residential, commercial, or condo?
The 21.3% Assessor homeowner figure for 2023 Palos tells one part of the story. Commercial and condo appeals had materially different outcomes that same year:
Single-family — 21.1%
4,501 appeals · 949 won. The largest category by far. Average assessed-value reduction on winning appeals: $4,553. For a typical Palos single-family home (Class 2-03), that translates to roughly $1,200–$1,400 a year in tax savings at the township's current effective rate. Residential is also the easiest filer profile because comparable-sales evidence is widely available across Palos Heights, Palos Park, and Palos Hills, and pro se filings are routine.
Commercial — 45.7%
254 appeals · 116 won. Materially higher rate than residential, and dramatically higher dollar savings: the average reduction on winning commercial appeals was $56,468 in assessed value. Palos has substantial commercial property for a south-suburban township (254 commercial appeals at the Assessor in 2023). Commercial appeals typically rely on income-approach valuations and require professional representation; the higher win rate reflects more rigorous evidence.
Condo / Co-op — 27.5%
138 appeals · 38 won. Below commercial, above single-family. Counted by appeal, a condo appeal often covers a whole building's units, decided together; winning condo appeals cut assessed value by about 11% on average. Condos are harder to appeal because comparable-sales evidence within a building is limited, and condo declarations often constrain the per-unit valuation methodology. Palos has a larger condo inventory than many south-suburban townships, particularly in Palos Heights.
Why commercial wins more often
Two reasons. First, commercial valuations rely on income-approach methodology (capitalization rate, net operating income), which produces clearer "wrong value" arguments than the sales-comparison approach used for residential properties. Second, commercial appeals are almost always filed by attorneys or licensed agents with deep property-tax experience, who self-select into the cases most likely to win. Residential appeals include far more pro se filings with marginal evidence, which pulls the average rate down.
04 · Dollar valueWhat a typical Palos reduction actually saves
A reduction in assessed value is not the same as a reduction in your tax bill — the bill depends on the equalization factor and local tax rate. Here's how the math actually translates:
From assessed-value reduction to tax savings
The full conversion: $4,553 in AV reduction × the 2023 Illinois equalization factor of 3.0163 = $13,733 in equalized assessed value, multiplied by Palos's effective tax rate of approximately 9.3% = $1,277 per year in real tax savings. Across the three-year reassessment cycle (2026, 2027, 2028 bills), that adds up to roughly $3,830 in total tax savings on the average case, at today's tax rate. Tax rates vary somewhat across Palos Heights, Palos Park, and Palos Hills due to differences in school district and municipal taxing bodies — your actual savings will depend on your exact taxing district mix.
For commercial properties the dollar figures are larger by an order of magnitude. The average winning commercial appeal in 2023 Palos reduced assessed value by $56,468 — translating to roughly $15,840 a year in tax savings, or $47,520 over the reassessment cycle. The higher the underlying property value, the larger the absolute dollar reduction tends to be. With 254 commercial appeals in 2023 (a 45.7% win rate), Palos has substantial commercial appeal volume and a meaningfully higher commercial success rate than residential.
Why average AV reductions look small compared to home prices
Cook County residential properties are assessed at 10% of estimated fair market value, then multiplied by the state equalizer (about 3x). So a Palos home with a market value of $400,000 carries an assessed value of roughly $40,000. A $4,553 AV reduction is about 11% off that AV — meaningful in dollar terms over the three-year cycle. The dollar savings is what matters at the end: $1,277 a year over three years equals approximately $3,830 total.
05 · Using this dataWhat the success rates mean for 2026 in Palos
Three concrete actions, ranked by impact, if you're a Palos Township property owner preparing for your 2026 reassessment notice:
- File at both the Cook County Assessor AND the Board of Review. The Palos data is unambiguous on this. In 2023, 2,998 homes — the largest single winning segment by far — won reductions only at the Board of Review after losing or not filing at CCAO. That's more than 2.5x the number that won only at CCAO. Stopping at the Assessor's stage is the single most common preventable mistake. In 2026 the Palos CCAO window ran June 3 to July 17 and the BOR window August 31 to September 29. File at both next time.
- If your 2023 appeal didn't win, refile next time. The 2026 reassessment established a fresh estimated market value with fresh evidence and fresh comparable sales. A prior "no change" decision has zero binding effect. Palos reassessment years also produce materially higher success rates than non-reassessment years — 46.0% of homes that appealed won somewhere in 2023, versus 39.6% in 2024 and 30.1% in 2025. The value set in 2026 carries through 2029, and you can appeal it in any of those years.
- Build evidence-quality before you file. For Palos residential properties, the strongest single piece of evidence is 3 to 5 comparable sales of similar homes within 0.5 miles, sold 2023 to 2025, where the per-square-foot price is materially below your assessment implies. Comparable sales data is plentiful in Palos Heights, Palos Park, and Palos Hills — three large communities with active residential markets. Documented factual errors (wrong square footage, wrong bath count) come second — and they're the easiest appeals to win.
The 2026 Palos Township windows
Palos Township was reassessed in 2026. The Cook County Assessor mailed reassessment notices on June 3, 2026, and its Palos appeal window closed July 17, 2026. The Board of Review's Palos window ran August 31 to September 29, 2026. The next Palos windows open in 2027. To check your township's current dates, visit cookcountyassessoril.gov and search by township.
See your Palos property's expected reduction range based on the verified data above.
Enter your Palos address. We'll pull your most recent reassessment notice, identify comparable sales within 0.5 miles, model the appeal outcome against the verified Palos Township success-rate data — and show you the projected tax savings and odds. 60 seconds. No signup to see the estimate. $0 upfront. 25% of first-year savings, only if your assessment is reduced.
Frequently asked questions about Palos appeal success rates
What percentage of Palos property tax appeals win a reduction?+
At the Cook County Assessor (CCAO): 21.3% of homeowner appeals won (987 of 4,639), counting each appeal once.
At the Board of Review (BOR): 56.0% of homeowner appeals won (2,434 of 4,344).
Homes that won anywhere (Assessor and Board together): 46.0% — of the 10,096 Palos homes that appealed at any tier in 2023, 4,646 received at least one reduction (each home counted once).
For comparison, in non-reassessment years the won-anywhere rate declines: 39.6% in 2024 and 30.1% in 2025. Reassessment years like 2026 should be expected to perform closer to 2023.
Are Cook County Board of Review appeals more likely to succeed than CCAO appeals?+
How much does a typical winning Palos appeal save in property taxes?+
What's the difference between the 21.3% and 46% success rates?+
21.3% is the rate at one tier (Cook County Assessor) in one year (2023) for homeowner appeals, counting each appeal once. It tells you the odds for a single filing.
46% is the won-anywhere rate: of all Palos homes that filed at any tier — the Assessor and/or the Board — in 2023, nearly half received at least one reduction. It tells you the odds for a home that pursues both tiers in the same year.
The difference is what they count: 21.3% counts appeals at one tier, 46% counts homes across both.
Which property class has the highest appeal success rate in Palos?+
If my Palos appeal lost in 2023, should I appeal again in 2026?+
Does filing pro se hurt my chances vs. hiring an attorney?+
What evidence is most likely to win a Palos appeal?+
1. Documented factual errors in the property characteristics (wrong square footage, wrong year built, wrong bath count). These are the easiest appeals to win — well over 50% success rate when the error is documented with closing papers or blueprints.
2. Comparable sales — 3 to 5 sales of similar homes within 0.5 miles of yours, sold between 2023 and 2025, at per-square-foot prices materially below your assessment.
3. Recent purchase price — if you bought the home within the past 18 months at arm's length and the price was materially below the Assessor's estimate, the HUD-1 settlement statement is strong evidence.
How long after filing will I know whether my Palos appeal won?+
What does it cost to appeal in Palos if I hire Cook County Tax Appeals?+
The Palos data is clear: appeals work — especially when you file strategically.
The single most important takeaway from this analysis: filing once at the Cook County Assessor and stopping at "no change" leaves substantial probability on the table — particularly in Palos Township, where the gap between tiers is dramatic. In every Palos year analyzed (2023, 2024, 2025), the largest winning segment was homes that won only at the Board of Review — 2,998 in 2023, 1,775 in 2024, 956 in 2025. They would have walked away with nothing if they'd stopped at CCAO. With the 2026 Palos reassessment cycle ahead, the strategic move is to be prepared to file at the Assessor as soon as your notice arrives, then file again at the Board of Review when its window opens.
Cook County Tax Appeals handles every stage of the process. Our licensed Illinois tax attorneys and CPAs build the evidence, file the petitions, and escalate strategically across tiers wherever it produces the largest reduction. We charge 25% of first-year savings, only if your assessment is reduced. There is no upfront cost.
Sources & methodology
All appeal counts and success rates in this analysis are pulled from Cook County government sources and verified against multiple independent records.
- Cook County Open Data Portal. "Assessor — Appeals" dataset (y282-6ig3). Filtered to township_code = 30 (Palos), year = 2023. datacatalog.cookcountyil.gov
- Cook County Open Data Portal. "Board of Review — Appeals" dataset (7pny-nedm). Filtered to Palos Township records, 2023. datacatalog.cookcountyil.gov
- Cook County Tax Appeals internal database. Won-anywhere outcomes for Palos Township homes (Class 2; town code 30) for tax years 2023, 2024, and 2025: every home that appealed at the Assessor and/or the Board within each year, each home counted once, no cross-year aggregation. A home counts as "reduced" if any decided appeal at any tier in the year won a reduction. Results: 2023 (reassessment year): 4,646 of 10,096 homes (46.0%). 2024: 2,057 of 5,188 (39.6%). 2025: 1,239 of 4,114 (30.1%). Per-tier rates count each appeal once (a condo building's units, decided together, are one appeal).
- Cook County Assessor's Office. 2026 Reassessment Schedule. South/west suburbs reassessment cycle including Palos Township. cookcountyassessoril.gov
- Cook County Assessor's Office. "2023 Reassessments in Palos Township." Published 2023.
- Palos Township Assessor's Office. palostownship.com
- Illinois Department of Revenue. "2023 Equalization Factor for Cook County: 3.0163." tax.illinois.gov
- Cook County Board of Review. "Filing an Appeal." cookcountyboardofreview.com
46% of Palos homes that appealed won in 2023. The next window opens in 2027.
Palos's 2026 windows have closed; the value set in 2026 carries forward to 2029, and you can appeal it every year. The verified data above shows that 46.0% of Palos homes that appealed in 2023 received at least one reduction, and that 2,998 of those wins came only at the Board of Review. The pattern repeats every year: filing at both tiers is the strategic move. Cook County Tax Appeals handles every tier and escalates strategically wherever the evidence supports it. Our fee is 25% of first-year savings, only if your assessment is reduced. $0 upfront.
