Where Assessments May Be Contested

Cook County

Assessor’s Office

The Cook County Assessor accepts timely filed formal complaints pursuant to the Assessor’s published Filing Date Schedule established each year.

The County Board of Review

This elected Cook County administrative body reviews and can revise the Assessor’s valuations, also pursuant to a timely filed complaint, the schedule for which is determined each year by each Board. The Board of Review publishes annually its Filing Date Schedule. The filing of an Assessor complaint is not a prerequisite to file a complaint before the Board of Review.

Illinois Property Tax Appeal Board (PTAB)

This state administrative body is appointed by the Governor, and, also pursuant to a timely filed complaint, reviews/revises assessments as determined by County Boards of Review throughout the state. The filing of a Board of Review complaint is a prerequisite to filing a complaint with PTAB. As its determinations are generally not concluded until after the tax bill issues, which bill is based on the assessed valuation that is being contested, an assessment reduction granted by PTAB will result in a refund of a portion of the paid tax.

Tax Objection in the Circuit Court

Another, alternative, available remedy following a Board of Review decision, is the timely filing of a Tax Objection Complaint (Specific Objection) in the Circuit Court, once again contesting the assessed valuation. The filing of a Board of Review complaint and timely payment of the tax in full are prerequisites to filing this complaint. A reduction granted by the Court also results in the refund of a portion of the paid tax.

Schmidt Salzman & Moran, Ltd. regularly and successfully represents its clients before the Assessor, Board of Review, PTAB and the Circuit Court of Cook County, obtaining substantial tax savings and refunds.

All Other Counties

Assessor’s Office

In the collar counties, the Township Assessors do not accept formal complaints, but will accept evidence contesting their proposed valuations within limited time frames set by each Assessor.

The County Board of Review

This appointed county administrative body reviews and can revise the Assessor’s valuations, also pursuant to a timely filed complaint, the schedule for which is determined each year by each Board.

Illinois Property Tax Appeal Board (PTAB)

This state administrative body is appointed by the Governor, and, also pursuant to a timely filed complaint, reviews/revises assessments as determined by County Boards of Review throughout the state. The filing of a Board of Review complaint is a prerequisite to filing a complaint with PTAB. As its determinations are generally not concluded until after the tax bill issues, which bill is based on the assessed valuation that is being contested, an assessment reduction granted by PTAB will result in a refund of a portion of the paid tax.

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