Filing a property tax appeal in Cook County involves navigating different offices, each with its own process, scope, and requirements. Here's a breakdown of the differences between filing tax appeals with the Cook County Assessor's Office (“CCAO”), Cook County Board of Review (“BOR”), and the Illinois Property Tax Appeal Board (“PTAB”):

 

 

1. Cook County Assessor's Office

 

• Role: The CCAO is responsible for valuing properties for tax purposes. It determines the assessed value of a property, which is the basis for the property tax calculation.

 

 

• Where it fits in: The CCAO is the starting point for property tax appeals. If a property owner believes the assessed value of their property is too high, they can appeal directly to the CCAO.

 

 

• How it works: The CCAO will review the appeal and, in some cases, may adjust the property’s assessed value. However, if the CCAO does not grant a reduction, the property owner can appeal to the next level: the BOR.

 

 

• Scope of Appeal: You can challenge the assessed value, but not the tax rate or other aspects of the tax.

 

 

• Deadline for filing: Varies by township and assessment cycle.

 

 

2. Cook County Board of Review

 

• Role: The BOR is a quasi-judicial body that hears appeals from taxpayers who disagree with the assessments set by the CCAO. The BOR reviews the Assessor's decision and can either uphold, reduce, or increase the assessed value.

 

 

• Where it fits in: If a property owner is dissatisfied with the Assessor's decision, they can appeal to the BOR for a more formal review. It is important to note that filing an appeal with the CCAO is not required to file an appeal with the BOR.

 

 

• How it works: The BOR reviews the evidence submitted and holds hearings if necessary. The Board can adjust the assessed value if the taxpayer’s argument is deemed valid.

 

 

• Scope of Appeal: Appeals at this level still focus primarily on the assessed value. The property owner can provide evidence to support the claim that the property’s assessed value is inaccurate, usually through a recent sale or an appraisal.

 

 

• Hearing Process: In some cases, the BOR may require a formal hearing, while in others, the decision may be made based on written submissions.

 

 

• Deadline for filing: Typically, 30 days after the Assessor’s decision.

 

 

3. Illinois Property Tax Appeal Board

 

• Role: PTAB is an independent state-level agency that hears appeals from taxpayers who disagree with decisions made by the BOR or other local boards. PTAB serves as a final administrative venue for appeals.

 

 

• Where it fits in: If a taxpayer is not satisfied with the ruling from the BOR, they can file an appeal with PTAB. The PTAB acts as an appellate body that reviews the evidence and decisions made at the county level.

 

 

• How it works: PTAB conducts a de novo review, meaning it evaluates the case from scratch, without deferring to the prior decision. They can either uphold the BOR's decision, make their own ruling, or send the case back to the lower levels for reconsideration. The hearing is usually more formal, and legal representation is often recommended for individuals and required for companies.

 

 

• Scope of Appeal: PTAB reviews the full case, including evidence submitted at the BOR level and any new evidence presented at the PTAB level. It can make final decisions on property assessments, but it does not handle tax rates or other aspects of the tax law.

 

 

• Hearing Process: PTAB typically conducts hearings where both the taxpayer and the Assessor's office present their cases. Written briefs and evidence are often submitted in advance.

 

 

• Deadline for filing: Typically, 30 days after BOR decision.

 

 

4. File a Lawsuit in the Circuit Court of Cook County

 

If you believe your property taxes are incorrect after exhausting administrative remedies with the CCAO and BOR, you may file a tax objection complaint in the Circuit Court of Cook County. This is a complex process and beyond the scope of this summary. Please contact our office for further information.

 

By understanding these processes, you can determine where to file your appeal based on your stage in the process and the type of review you’re seeking.