- Introduction
- Acknowledgements
- 1: Getting Ready
- 2: The Costs of Space
- 3: Understanding Credit
- 4: Professional Services
- 5: Finding Space
- 6: Residential Leases
- 7: Commercial and Industrial Leases
- 8: Buying Real Estate
- 9: Types of Mortgages
- 10: The Mortgage Application
- 11: Ownership Models
- 12: Purchasing Alternatives
- 13: Chicago Zoning Ordinance
- 14: Chicago Building Code
- 15: Chicago's Neighborhoods
- 16: Property Taxes
- 17: When You Find a Property
- 18: Inspections
- 19: After Moving In
- 20: Insurance
- 21: Utilities
- 22: Rehabbing Your Space
- 23: Safe and Healthy Spaces
- 24: Green Practice
- 25: When Disputes Arise
- 26: Space Emergencies
- 27: Facility Development Planning
- Bibliography
Appeals
If you believe your tax assessment is too high compared to other properties in the area, or does not accurately reflect your property’s description, consider filing an appeal. If possible, hire a property tax attorney. See the resources in Chapter 4: Professional Services, for information on locating an attorney.
If you cannot afford a lawyer, then your first step is to file an application with either the Cook County Assessor's Office or the Cook County Board of Appeals. The grounds for your appeal must be based on at least one of following criteria:
One of the easiest ways to locate assessment information on other properties is through the Cook County Assessor’s on-line Assessment Search, which covers both residential and non-residential properties. In addition, if you own a commercial, industrial, mixed-use or apartment building with more than seven units, consider appealing your assessment if you have considerable vacancies. An assessment reduction based on vacancies generally lasts for one year, and can be appealed annually if vacancies persist.
If you choose to begin your appeals process with the CCA, they can help you file the application. Personal assistance and information, including forms and specific guidelines for filing an appeal, are available from Cook County Taxpayer Assistance Offices.
Although neither an attorney nor a tax representative is necessary to file an appeal, you may want to consider their services if you perceive significant discrepancies in your assessment. You must file by the date indicated in your reassessment notice -- typically 45 calendar days.
If, at the end of your initial appeal, you are not satisfied with the results, because you receive either no reduction or an insufficient one, you can contact the Assessor’s Taxpayer Advocate Department. They will conduct an individualized re-review if evidence indicates the possibility of an assessment error.
If you are still unsatisfied with the results, you can then file an appeal with the Cook County Board of Review (CCBR), which reviews all assessment complaints from Cook County property owners. The CCBR, comprised of three elected commissioners, reviews and corrects assessments made by the Cook County Assessor's Office. If you start your appeals process with the CCBR instead of the Assessor's Office, you do not need to follow any of the steps outlined above, which concern how to work with the Assessor’s Office on an appeal.
After you have received your appeal from the CCBR, if you are still displeased with the decision, your final recourse is to file either an appeal with the Illinois Property Tax Review Board (PTRB) or a refund lawsuit with the Cook County Circuit Court. Regardless of the route you take, you still must pay your taxes, even you have filed an appeal. Failure to pay will put your taxes into default, and you will accumulate additional fees and late charges that often cost more in the long term.
The PTRB typically takes up to 12 months to make a decision for residential cases, and longer for commercial or industrial properties. If the PTRB grants an assessment reduction, you will then receive a refund from the Cook County Treasurer’s Office. If you file a refund lawsuit and win, the CCT will provide the refund. By paying your property taxes during the appeal process, you avoid penalty charges if you lose the lawsuit.
If you cannot afford a lawyer, then your first step is to file an application with either the Cook County Assessor's Office or the Cook County Board of Appeals. The grounds for your appeal must be based on at least one of following criteria:
- Characteristics: Size and age of property, classification of property, lot size, number of bedrooms, etc.;
- Value of Property: Is the assessed value too high?
- Uniformity: Is your property being assessed at a value equal to that of similar properties in the area?
One of the easiest ways to locate assessment information on other properties is through the Cook County Assessor’s on-line Assessment Search, which covers both residential and non-residential properties. In addition, if you own a commercial, industrial, mixed-use or apartment building with more than seven units, consider appealing your assessment if you have considerable vacancies. An assessment reduction based on vacancies generally lasts for one year, and can be appealed annually if vacancies persist.
If you choose to begin your appeals process with the CCA, they can help you file the application. Personal assistance and information, including forms and specific guidelines for filing an appeal, are available from Cook County Taxpayer Assistance Offices.
Although neither an attorney nor a tax representative is necessary to file an appeal, you may want to consider their services if you perceive significant discrepancies in your assessment. You must file by the date indicated in your reassessment notice -- typically 45 calendar days.
If, at the end of your initial appeal, you are not satisfied with the results, because you receive either no reduction or an insufficient one, you can contact the Assessor’s Taxpayer Advocate Department. They will conduct an individualized re-review if evidence indicates the possibility of an assessment error.
If you are still unsatisfied with the results, you can then file an appeal with the Cook County Board of Review (CCBR), which reviews all assessment complaints from Cook County property owners. The CCBR, comprised of three elected commissioners, reviews and corrects assessments made by the Cook County Assessor's Office. If you start your appeals process with the CCBR instead of the Assessor's Office, you do not need to follow any of the steps outlined above, which concern how to work with the Assessor’s Office on an appeal.
After you have received your appeal from the CCBR, if you are still displeased with the decision, your final recourse is to file either an appeal with the Illinois Property Tax Review Board (PTRB) or a refund lawsuit with the Cook County Circuit Court. Regardless of the route you take, you still must pay your taxes, even you have filed an appeal. Failure to pay will put your taxes into default, and you will accumulate additional fees and late charges that often cost more in the long term.
The PTRB typically takes up to 12 months to make a decision for residential cases, and longer for commercial or industrial properties. If the PTRB grants an assessment reduction, you will then receive a refund from the Cook County Treasurer’s Office. If you file a refund lawsuit and win, the CCT will provide the refund. By paying your property taxes during the appeal process, you avoid penalty charges if you lose the lawsuit.