Board of Review

Phone Number


The Cook County Board of Review fairly and impartially reviews the assessments of all property within Cook County to the extent authorized by the Property Tax Code, corrects all assessments which should be corrected, raises, lowers, and/or directs the Cook County Assessor to change, correct, alter, or modify assessments as justice may require. It also uses the authority provided by the Property Tax Code to ensure a full, fair and impartial assessment of property.

Mandates and Key Activities

  • Upon complaint of any taxpayer or interested taxing district, review the assessment and confirm, revise, correct, alter or modify as it appears to be just
  • Provides citizens a forum to appeal assessed value of their real estate
  • Reviews evidence submitted to determine a fair and just assessed value
  • Reviews evidence submitted from Cook County Assessor's Office to correct prior assessed values through the Certificate of Error process
  • Defends its decisions at the Illinois Property Tax Appeal Board
  • Makes recommendations to Illinois Department of Revenue regarding applications for property tax exemptions
  • Gives every party that files a complaint the opportunity to be heard, notifies the Cook County Assessor of any change in the assessment, and maintains all records for five years
  • The Property Tax Appeal Board may require the production of records [from the BOR] that may be material evidence
Location Title
Main office
Location Phone

Agency Head

Commissioners: George A. Cardenas (1st), Samantha Steele (2nd) and Larry R. Rogers, Jr. (3rd)