What is the difference between the Assessor and the Board of Review?

The Cook County Assessor and the Board of Review have different roles.

Cook County Assessor:

• Determines the initial assessed value

• Conducts reassessments

• Sends assessment notices

Cook County Board of Review:

• Reviews appeals filed by property owners

• Examines evidence submitted

• Can reduce, increase, or confirm an assessment

They are separate county offices.

Understanding both levels is important for residential and commercial property owners who want to challenge their assessment.

Cook County Tax Appeals handles filings at both levels and guides you through the full Cook County appeal process.