Cook County Board of Review: When and How to Escalate Your Property Tax Appeal

The Cook County Assessor's Office is the first stop for property tax appeals — but it's not the last. If the Assessor denies your appeal or the reduction falls short, the Cook County Board of Review gives you a second opportunity to make your case. For commercial property owners, understanding the Board of Review appeal process is essential to maximizing tax savings.

Assessor vs. Board of Review: What's the Difference?

The Assessor-level appeal and the Board of Review (BOR) appeal are two separate, independent reviews conducted by different bodies.

At the Assessor level, you file through SmartFile during your township's open window. No attorney is required. The review is based entirely on written submissions — there's no hearing. The Assessor's analysts evaluate your evidence against their own data and issue a decision, typically within 6-8 weeks.

At the Board of Review level, the process is more formal. The BOR is an elected, three-member panel that operates independently from the Assessor's Office. They conduct their own review of your property's assessment and are not bound by the Assessor's decision. For commercial properties (Class 5xx), attorney representation is required. In many cases, you'll have the opportunity to present your case at a hearing.

When Should You Escalate to the Board of Review?

Not every denied appeal warrants escalation. Consider filing a BOR appeal if your Assessor-level appeal was denied despite strong evidence — sometimes a fresh set of eyes reaches a different conclusion. It also makes sense if the Assessor granted a reduction but it doesn't fully reflect what your evidence supports. If you have new or additional evidence that wasn't available during the Assessor filing window, the BOR gives you a chance to submit it. And if your property has unique characteristics that make the standard review at the Assessor level insufficient, the BOR hearing format may better serve your case.

You can also file directly with the Board of Review without first filing at the Assessor level, though most tax professionals recommend using both levels. As covered in our complete appeal guide, taking advantage of both levels doubles your chances of a meaningful reduction.

The Attorney Requirement

For commercial properties, Cook County requires that a licensed Illinois attorney file and represent you at the Board of Review. This is a strict requirement — the BOR will not accept a pro se filing for commercial parcels.

If you don't already have a property tax attorney, this is where working with a firm like TaxRival becomes especially valuable. Our team handles the BOR filing and representation as part of the appeal process.

What Evidence Does the Board of Review Accept?

The Board of Review accepts the same types of evidence as the Assessor — comparable sales data, income and expense analysis, and factual corrections — but the standards are somewhat different in practice.

BOR analysts tend to scrutinize evidence more closely. Comparable sales should be tightly matched to your property in terms of location, size, age, and property type. The income approach should use actual financials, not pro forma estimates. If you're submitting an income analysis, your numbers should be consistent with any RPIE data you've filed with the Assessor's Office.

One advantage of the BOR process is that you can submit updated evidence. If new comparable sales have closed since you filed at the Assessor level, or if your financial picture has changed, you can include that data in your BOR filing.

What to Expect at a BOR Hearing

Not every BOR appeal results in a hearing, but many commercial appeals do. If scheduled, here's what to expect. Your attorney will present the case, walking through your evidence and explaining why the current assessment is too high. A BOR analyst may ask questions about the comparable sales you've selected, your income data, or the property's condition. The hearing is relatively brief — typically 10 to 20 minutes for a straightforward commercial appeal. The BOR commissioners will issue a decision after reviewing all the evidence, usually within several weeks of the hearing.

The hearing is not adversarial. There is no opposing counsel. The BOR is simply trying to determine the correct assessed value based on the evidence presented.

Timeline and Filing Windows

The Board of Review operates on its own schedule, separate from the Assessor's filing windows. BOR filing periods typically open after the Assessor has completed its review for a given township. The BOR publishes its own calendar, and filing windows are generally 30 days per township.

Keep in mind that the BOR timeline runs later in the year than the Assessor's. For the City of Chicago triad being reassessed in 2026, BOR filing windows may not open until late 2026 or early 2027. Check the Board of Review's website for the most current schedule.

Success Rates and Realistic Expectations

The Board of Review grants reductions on a significant percentage of commercial appeals, though success depends heavily on the quality of evidence. Properties with strong comparable sales data and well-documented income analysis have the best outcomes. The BOR can also reduce your assessment below what the Assessor set it at, even if the Assessor already granted a partial reduction.

However, like the Assessor level, your assessment cannot be raised as a result of filing a BOR appeal. There is no risk of a higher assessment from appealing.

How TaxRival Can Help

TaxRival manages the full appeal process for commercial property owners in Cook County — including Board of Review filings and hearings. We prepare the evidence, coordinate with attorneys, and represent your property at both levels of appeal.

Our fee is 25% of first-year tax savings, and you pay nothing if we don't achieve a reduction. Enter your PIN on our homepage to check whether your property is over-assessed and find out how much you could save.