How do I appeal to the Cook County Board of Review, and how are its township windows different from the Assessor's?

The Cook County Board of Review (BOR) is an independent body, not part of the Assessor's office. It describes itself as "a government office that provides the taxpayers of Cook County an opportunity to appeal the over-valuation of property assessments." It is the second administrative stage in the Cook County appeal sequence.

Separate township windows, opening after the Assessor's. Like the Assessor, the BOR processes appeals on a township calendar, but its windows open after the Assessor has closed and certified that township. Each township has its own open and close dates — there is no single county-wide BOR deadline. Confirm your township's window on the BOR's Dates and Deadlines page and its township open/close schedule.

You can go straight to the BOR. You do not have to appeal to the Assessor first. Many homeowners appeal to the Assessor, and if unsatisfied with the result, appeal again to the BOR; others skip the Assessor and file only with the BOR. Each is a fresh review of your assessment.

Filing online. Submit an appeal through the BOR's online appeals portal. The portal walks property owners through entering their Property Index Number (PIN), selecting an appeal type, and uploading evidence such as comparable assessments or recent sales.

After the BOR. The BOR issues a written decision and mails it to you. If you are still dissatisfied, you may appeal the BOR's decision to the state-level Illinois Property Tax Appeal Board within 30 days of the decision under 35 ILCS 200/16-160, or pursue a tax-objection complaint in the circuit court. The BOR stage is required before you can reach the Property Tax Appeal Board.