The Property Tax Appeal Timeline

What to Expect

If you believe your Cook County property assessment is too high, filing a property tax appeal can help reduce your taxes. However, understanding the timeline and process is essential to avoid missed deadlines and ensure your appeal is handled properly. Knowing what to expect at each stage can make the process less stressful and more effective.

Step 1: Review Your Assessment

Your first step is to review your annual property assessment. Cook County posts new assessments each year, usually in March. During this time, check the Assessor’s website to see your property’s assessed value, property characteristics, and exemptions applied.

• Verify details like square footage, lot size, and number of rooms.
  
• Check for errors such as nonexistent features (finished basements, extra bathrooms) or incorrect construction type.
  
• Compare your assessment to similar homes nearby to see if your property is overassessed.
  

By identifying discrepancies early, you can prepare your evidence and plan your appeal.

Step 2: Prepare Your Evidence

Once you identify potential overassessment, gather your supporting documentation. Key types of evidence include:

• Comparable Sales (“Comps”): Recent sales of similar properties in your neighborhood.
• Comparable Assessed Values: Assessments of properties that are similar in size, age, and construction. If your property is valued higher than comparable ones, it may point to an unfair assessment.

• Error Corrections: Measurements, photos, or records that show mistakes in the Assessor’s data.
  
• Appraisals or Repair Estimates: Formal appraisals or documentation of needed repairs.
  
• Financial Records: For commercial or income-producing properties, rent rolls, operating expenses, and net operating income statements.

Proper evidence strengthens your case and makes it easier for the Assessor and Board of Review to understand your arguments.

Step 3: File Your Appeal at the Assessor’s Office

In Cook County, you can file your appeal through several channels:

• Online: Using the Assessor’s SmartFile system.
  
• Email: If you cannot access SmartFile, you may submit documents to assessor.onlineappeals@cookcountyil.gov. Include “Assessment Appeal,” your township, and lead PIN in the subject line.
  
• In Person: At 118 North Clark Street, Room 320, Chicago, during normal business hours.
  

It’s critical to submit your appeal within the filing window, typically a 30-day period after the Assessor publishes your new assessment. Late filings are usually not accepted.

Step 4: Decision and Next Steps

After reviewing your appeal, the Assessor will send you a notice with their decision. If your assessment is lowered, the change will be reflected in your upcoming property tax bill and may affect future bills as well. If your appeal is denied, you still have another option—you can take your case to the Cook County Board of Review for another review.

Step 5: Appeal to the Board of Review

If you disagree with the Assessor’s decision, you have the right to take your case to the Cook County Board of Review, a separate agency that reviews assessment appeals. 

Appeals are filed online through the Board’s system, and most cases are decided based on the documentation submitted alone. However, if you would like a hearing, you must request it at the time you file your appeal. At the hearing, you or your representative can present evidence, explain discrepancies, and answer questions directly.

Step 6: Board of Review Evaluation

After submitting your appeal and requesting a hearing (if desired), the Board of Review evaluates your evidence. This includes reviewing:

• Submitted documentation and appraisals
  
• Comparable property sales
  
• Error corrections in the Assessor’s data
  

The Board considers your materials alongside their own records to determine whether a reduction in your assessed value is warranted.

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Step 7: Decision and Notification

Once the Board of Review reaches a decision, they will notify you of the results. If your assessment is reduced, your property tax bill will reflect the lower value for that year and potentially future tax calculations. If the Board denies your appeal, you have the option to file a further appeal in the Circuit Court under certain circumstances.

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Step 8: Follow-Up

Even after a successful appeal, you should:

• Confirm that the updated assessment is reflected in your tax bill
  
• Re-evaluate your property annually for changes or new discrepancies
  
• Maintain records in case future appeals are necessary
  

By staying proactive, you can continue to ensure fair property tax treatment over time.

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Tips for a Smooth Timeline

• Start Early: Review assessments as soon as they are published to maximize preparation time.
  
• Stay Organized: Keep all documents, appraisals, and correspondence in one place.
  
• Request Hearings Promptly: If a hearing is needed, ask for it during your initial appeal filing.
  
• Consult a Professional: A Cook County property tax Attorney can guide you through the timeline, ensure deadlines are met, and help present strong evidence.
  

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Final Thoughts

Understanding the property tax appeal timeline is key to protecting yourself from overpayment in Cook County. From reviewing your assessment and gathering evidence to filing your appeal and attending a hearing, each step has specific requirements and deadlines. By being prepared and informed, you increase the likelihood of a successful appeal and potential tax savings.Working with a knowledgeable Cook County property tax Attorney ensures your appeal is handled correctly and efficiently. Don’t wait—start early, gather strong evidence, and follow the timeline closely to maximize your savings and protect your finances.