Appealing Your Property Taxes

Do it yourself or hire an attorney: You can file the appeal yourself or hire an attorney. The Preservation Compact recommends hiring a consultant or an attorney. Most charge contingency fees, so you will only pay them if your appeal is successful.

If filing the appeal yourself, you can seek assistance from the Assessor’s Office by emailing affordablehousing@cookcountyassessor.com.

Be prepared: Look up the reassessment schedule so that you know when your Notice of Proposed Valuation will be mailed and when you are able to appeal. You can find the reassessment schedule online at www.cookcountyassessor.com. You can also sign up for email notices through the Contact form on the Assessor’s Office website.

Gather your documentation: Once your township is opened and notices are mailed, you only have 30 days to file an appeal with the Assessor’s Office, so you should start preparing to appeal well before you receive your notice. The documents required for an appeal are listed here.

The Assessor’s Office has an online appeal process that includes filing the Real Property Income & Expense (RPIE) statement online.

Track your appeal: You will receive a receipt letter with an appeal number about a week after the Assessor’s Office receives it. You will be able to track your appeal online.

Look for the result: The Assessor’s Office will mail out a letter either granting or denying your appeal within 3 to 6 months of filing.

Individual taxpayers may retain an attorney or represent themselves before the Board of Review, but corporations must be represented by an attorney. The Preservation Compact recommends hiring an attorney. Appeals are complicated and time‐consuming, and an attorney will guide you through the process.

Be prepared: Like the Assessor, every year the Board of Review (BOR) will open each township for appeals, but the BOR schedule begins after the Assessor has finalized appeals. You can appeal to BOR regardless of whether you appealed to the Assessor, if you are unhappy with the result of your appeal to the Assessor or if you missed the Assessor’s appeal window. You will need to provide your attorney with extensive documentation for your appeal. Filing deadlines by township are located under the Dates tab on the Board of Review’s website, www.cookcountyboardofreview.com.

The Preservation Compact offers the list of property tax appeal attorneys and practitioners below as a resource to property owners but does not endorse any particular practitioner, attorney, or firm. Property owners should contact representatives directly.

Property owners do not need an attorney to appeal their assessment to the Cook County Assessor’s Office. Assistance can be provided by emailing affordablehousing@cookcountyassessor.com.

It is typical for attorneys and practitioners to work for either a flat fee or a contingent fee. Under a flat fee arrangement, the owner agrees to pay the representative a fixed amount per year of the three year triennial assessment and the fee is payable regardless of the results of the appeal. An alternative fee arrangement is a contingent fee agreement, meaning there will be no fee unless the appeal is successful, and payment will be a percentage of the savings in the first year of the triennial re-assessment resulting from the appeal. If the fee is contingent upon a reduction in assessed value, an attorney or practitioner may charge a nominal fee to open a file. In all cases, fees are negotiable as to the amount of a flat fee or the percentage of savings in taxes that a contingent fee is based upon.

It may still be worthwhile to appeal. The County’s total tax levy is divided among county property owners proportionally based on their property’s assessed value. A decrease in your property’s assessed value does not necessarily mean you will see a decrease on your final tax bill.

Consider how your property’s value compares to others in your neighborhood. The Assessor’s office posts valuation statistics on their website. For example if the median assessed valuation in Rogers Park Township decreased by 20.75%, most property owners will see a significant decrease in their assessed value. If you own an apartment building in Rogers Park, and your Proposed Valuation decreased by 15% from the previous year, your property is now valued higher relative to the properties around you, and it will likely benefit you to appeal.

If you own your building in your name, you may represent yourself or you may hire an attorney or consultant. Counsel must represent corporations at the Board of Review, so if your building’s deed has your LLC listed as the owner, you’ll need an attorney.

Owners can seek assistance from the Assessor’s Office by emailing affordablehousing@cookcountyassessor.com.