Stage 2 · Board of Review

How to file a Cook County Board of Review appeal

The Board of Review is separate from the Assessor and provides another opportunity to challenge an assessment. Homeowners can file their own residential appeal, and pre-registration may be available before the formal township window opens.

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Build the comparable-property evidence before the Board reviews your case.

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Assessor first, Board second

The normal sequence is Assessor first, then Board of Review. The Board can hear an appeal even if you did not file with the Assessor, but filing at the Board does not preserve a missed Assessor opportunity. If the Assessor window is still open and you want both review opportunities, use it first.

Compare the two Cook County appeal stages →

What if the Assessor denied your appeal?

An Assessor denial does not end the appeal path. The Board of Review is a separate agency and a separate review opportunity. Use the Board's current township filing period—or pre-registration when available—and follow the Board's current rules for the next stage.

Individual taxpayers may represent property held in their own names before the Board. Properties held by corporations, LLCs, and certain other entities must be represented by an attorney under the Board's rules.

See the Assessor-denial and next-stage explanation →

What does Board pre-filing mean?

The Board allows homeowners to pre-register a complaint before their township formally opens. That protects the complaint from being late. The Board then uses the township's formal opening and closing dates for the active review period and evidence timing.

Read the focused Board pre-file guide →

What evidence can support a residential appeal?

  • Comparable homes that are physically similar but assessed more favorably.
  • Evidence that the County's market value is too high.
  • Documentation showing a material error in the property description.
  • A recent subject-property photo and other supporting exhibits when the Board's rules call for them.
See the residential appeal evidence guide →

Do you need a hearing?

Residential taxpayers have a right to request a hearing, but a hearing is not mandatory. A Board appeal can be decided from the written record when the homeowner waives a hearing.

Official Board resources

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Check your property and organize the evidence before you submit it.

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Board rules and township dates can change. Confirm the current filing and evidence deadlines with the Cook County Board of Review.

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