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

The Cook County Assessor and the Cook County Board of Review are two separate government agencies that handle different parts of the property tax assessment and appeal process.

Both agencies allow homeowners and commercial property owners to challenge their property’s assessed value, but they operate at different stages of the appeal process.

The Cook County Assessor

The Cook County Assessor’s Office is responsible for determining the initial assessed value of properties in the county.

What the Assessor Does

The Assessor’s Office:

• Estimates the value of residential and commercial properties

• Calculates the property’s assessed value

• Maintains property records

• Opens the first opportunity to appeal the assessment

Property owners can file an appeal with the Assessor when their township’s appeal window opens.

The Cook County Board of Review

The Cook County Board of Review is an independent agency that reviews property assessments after the Assessor.

What the Board of Review Does

The Board of Review:

• Reviews appeals filed by property owners

• Evaluates evidence submitted in the appeal

• Determines whether the Assessor’s value should be reduced or adjusted

The Board of Review provides a second opportunity to appeal if you disagree with the Assessor’s assessment.

Key Differences Between the Two Agencies

Stage in the Appeal Process

• Assessor: First level of appeal

• Board of Review: Second level of appeal

Role in Property Assessments

• Assessor: Establishes the original assessed value

• Board of Review: Reviews and may adjust that value

Independent Review

The Board of Review acts as an independent review body, meaning it evaluates assessments separately from the Assessor’s Office.

Can You Appeal to Both?

Yes. Many Cook County property owners file appeals at both levels.

A typical appeal process may look like this:

1. File with the Cook County Assessor

2. If necessary, file with the Cook County Board of Review

3. If still unresolved, some cases may proceed to the Illinois Property Tax Appeal Board (PTAB)

When Should You File With Each Agency?

You can file with the Assessor or the Board of Review when your township’s appeal window is open.

Because deadlines vary by township, property owners should verify the filing period before submitting an appeal.

You can check current appeal deadlines here:

Cook County Property Tax Appeal Deadlines page..

Key Takeaways

• The Cook County Assessor determines the initial assessed value of properties.

• The Board of Review reviews appeals and can adjust the assessment.

• The Assessor is the first level of appeal.

• The Board of Review is the second level of appeal.

• Property owners may file appeals at both levels during their township’s filing window.

Understanding the roles of these two agencies helps Cook County homeowners and commercial property owners navigate the property tax appeal process more effectively.