Cook Country Appeal - Step by Step

The Cook County Assessor is required by law to assess one-third of the properties located in Cook county each year.  
Cook County is divided into three assessment districts that are reassessed every three years: 

The City of Chicago -reassessed in 2009
West & South suburbs -reassessed in 2008
North suburbs -reassessed in 2007

 

Notices of Proposed Assessed Valuation
When properties are reassessed, the Assessor sends out a Notice of Proposed Assessed Valuation to each property owner.  The assessment notice lists the prior assessment, new proposed assessment, property value, and other important information regarding the property.  It is important for taxpayers to check this information carefully and file an assessment appeal if they feel they are incorrectly assessed.  The issuance of the Notices initiates a 30 day filing period for appeals in the Assessor’s Office.

 

Appeal Process:

First level: Cook County Assessor’s Office:  
Assessments are appealed in the Offices of the Cook County Assessor.  Each of the 38 townships located in Cook County has a separate filing deadline in the Assessor’s Office, which change from year to year.

Next level: Board of Review:  
Once the Assessor completes the complaint and hearing process and renders decisions, the records are certified to the Board of Review, and a 30-day period for filing complaints commences according to the filing dates for each of the 38 townships.

Next level: Appellate - Illinois Circuit Court or Property Tax Appeal Board
If favorable results are not obtained at the Board of Review, the taxpayer may appeal to the Illinois Circuit Court in a "tax objection" lawsuit where the burden of proof is "clear and convincing evidence" or at the Property Tax Appeal Board (PTAB) where "equity and the weight of the evidence" is the burden of proof.  Only one of the two appellate forms can be elected.  PTAB has a burden of proof more favorable to the taxpayer and cases are heard more quickly.  However, PTAB can authorize an increase in the assessment and the Circuit Court cannot.

Next level: Circuit / Appellate Court: 
"Manifest weight of the evidence" is the burden of proof.

Last instance: Supreme Court

 

Classification and Tax Rates:

Cook County is the only Illinois county that classifies real property, assessing at different percentages of fair market value.  The current assessment levels are as follows:

Residential 16%
   single family, condos, co-ops, 
   apartment buildings 6 units or less 
   small mixed use residential and commercial buildings

Raw Vacant Land 22%

Apartment Buildings (greater than 6 units) 30%

Properties owned by Fraternal Organization & Not-for-Profit groups 30%

Commercial 38%

Industrial 36%

Incentives
The Cook County Classification Ordinance provides for certain reduced assessment levels as incentives for new construction, physical additions and substantial rehabs of industrial, commercial and low income multi-residential properties.   Click for more on incentives.

State Equalization Factors
The State conducts an annual Sales-Ratio Study to review each County’s compliance with the prescribed levels of assessment.  That study is the basis for imposing the State Equalizer.

Illinois Counties (Excluding Cook)
The remainder of the state is on a quadrennial assessment system with properties being reassessed every four years.  Assessments are made by township assessors.  All Illinois counties outside of Cook County assess real property at 33 1/3% of fair market value. 
Click here to view a reassessment calendar for counties outside of Cook.

Appeal Process Outside of Cook County

Township Assessor: 
Although there is no formal appeal process at the township assessor level, it is common to submit evidence to the assessor in an attempt to resolve an assessment dispute through informal discussions.

Board of Review: 
The Township Assessor’s issuance of notices to taxpayers triggers the initiation of a 30 day appeal period at the County Board of Review.

Property Tax Appeal Board (PTAB):  
Following a hearing at the County Board of Review, a subsequent appeal may be filed within 30 days of the mailing of the Board of Review’s decision at the State of Illinois Property Tax Appeal Board (PTAB) where decisions are rendered based upon "equity and the weight of the evidence."

Circuit / Appellate Court: 
A 35 day period commences from the mailing of the decision by the PTAB for the filing of administrative review actions in the Circuit Court of that county, where "manifest weight of the evidence" is the burden of proof.

Supreme Court