If you’re considering a Cook County property tax appeal, the system allows you two opportunities each year to lower your property's assessed value, which can result in a lower tax bill. This two-step process, informally known as the 'two-appeal rule,' provides you with the opportunity to file an initial appeal with the Cook County Assessor’s Office (CCAO) and, if you choose, a second appeal with the Cook County Board of Review (BOR).
Utilizing both of these opportunities strategically allows you to reduce your annual property taxes significantly. This article will explain both appeal timelines, key differences between the CCAO and Cook County BOR, and strategies to maximize tax savings.
The Two Levels of Property Tax Appeals in Cook County
In Cook County, property taxes are based on the assessed value of your property. That said, assessments aren’t always accurate, which can result in taxes that don’t accurately reflect the property’s value. The county provides two opportunities to challenge property taxes.
Cook County Assessor’s Office (CCAO) Appeal: The CCAO is the first level of appeals. There, you’ll contest the assessment.
Cook County Board of Review (BOR) Appeal: The BOR is the second level of appeal. This is a separate, de novo appeal, meaning the BOR takes a fresh look at your case and the evidence you present. It is not simply a review of the CCAO’s decision, but a brand new opportunity to argue for a lower assessed value.
At either level, you must file within 30 days once the township makes appeals available. The appeal cycle follows the Cook County triennial reassessment schedule, which means the assessor’s office evaluates your property’s value once every three years. Although your property is scheduled for reassessment every three years, you have the right to appeal your assessed value each year, regardless of whether it's a reassessment year or not. Filing an appeal is always an option if you think your property's assessed value is too high.
Who Can File at Each Level?
Three groups of people can file appeals, and the type of appeal application you file depends on the property type:
Residential homeowners can file an appeal themselves or designate someone (such as Ownwell) to act on their behalf.
Commercial property owners, such as LLCs, trusts, and corporations, must be represented by an attorney.
Condominium associations must be represented by an attorney.
Key Differences Between Assessor-Level and Board of Review Appeals
There are some key differences between assessor-level and board of review appeals. Your initial appeal goes to the CCAO. At the CCAO level, you will establish your case by providing evidence to the assessor. Evidence might include appraisals or data showing the value of other comparable properties.
The second-level appeal at the Board of Review (BOR) is a new opportunity to make your case. We recommend using new evidence that wasn't used in your CCAO appeal. Remember, this is your chance to refine your argument. To build a strong BOR case, you should:
Directly address the assessor’s previous points
Prepare for counterarguments and rebuttals from your initial CCAO hearing
Consider strengthening your initial argument with new or more detailed evidence if available
When To Take Your Cook County, IL, Property Tax Appeal to the BOR
As a homeowner, you have the option of using both appeal opportunities in a tax year to increase the chances of reducing your tax bill. Grounds for a second appeal to the BOR include:
You feel that your assessed value is too high compared to local properties.
You did not receive a reduction from the CCAO, and you still believe your assessed value is too high.
You received a reduction from the CCAO, but you believe a larger reduction is warranted based on your evidence.
Your property is complex, which can affect taxation. For example, it may be a mixed-use space.
You have 30 days after your township opens at the BOR to file your Notice of Appeal.
Common Mistakes That Can Disqualify You From a Second Appeal
There are several common reasons why you may be disqualified from a second appeal with the BOR, and it’s essential to take steps to avoid these. Property and homeowners commonly:
Miss deadlines: The CCAO and BOR have strict 30-day windows
Prepare inadequate documentation: Incomplete forms or missing details can lead to disqualification
Misunderstanding eligibility rules: Filing without an attorney (when necessary, such as for a commercial or condominium property) can result in disqualification
Appealing the same issue incorrectly: Failing to gather more information can lead to a weak appeal at the BOR level.
Being clear on how to avoid these mistakes can help you strengthen your Illinois property tax appeal pre-filing.
Calculate Your Potential Savings and Next Steps
The two-appeal rule gives Cook County homeowners two opportunities to reduce their property tax bill. You can start with an appeal at the CCAO level. Whether your CCAO appeal is denied or you receive a reduction that you feel is insufficient, you can file a second appeal at the BOR to continue pursuing a fair assessment.
With Ownwell, you can ensure you're not overpaying on property taxes. We can assist you with appealing property taxes in Cook County and help you understand the state’s property tax relief options, including the Illinois homestead exemption and the Cook County homestead exemption.
To determine how much you could save with a Cook County, Illinois, property tax appeal, estimate your potential savings and file an appeal with Ownwell today.
