It Ain't All Big Hair and Cadillacs

Steps to Appeal Your Property Tax Assessment on a Single Family Home and 2 to 6 Unit Multi Family In Cook County, IL

An change in your assessment at any time will be reflected on you second installment tax bill in August or September. If you are successful, in removing the entire reassessment increase, your property taxes will remain relatively the same. If you can only remove some of the reassessment increase, you can expect about a $180 tax increase for each 1,000 of new assessment.

Estimated tax increase assumes a Chicago taxpayer who receives a homeowner's exemption.

STEP I: Process your first property tax appeal with the Cook County Assessor's Office 312 443-7550

You may mail in your complaint form with the appropriate evidence. You will get a decision within in 1 to 3 months. If dissatisfied with the outcome of your appeal you may contact the Assessor's Office for a review of its decision or you may go to the next appeal state (SEE STEP II). Follow these guidelines for gathering your evidence.

1.) Examine the property characteristics listed on your reassessment notice.

Tips: Not all errors warrant an appeal. Correct these errors on your assessment complaint form: if the square footage of living area is inaccurate by 10% or more; if the total number of bedrooms or total rooms in inaccurate. Basement, unfinished attics and attached garages should not be included in living space.

2.) Examine the fairness of the property's assessment.

Tips: The size of your increase does not necessarily indicate whether or not you were fairly assessed. Your assessment level compared to other similar properties' assessment levels will help determine whether or not you are fairly assessed. Your total assessment is composed of an assessment on the land and an assessment of the "improvements" or building/structure. The best evidence of "non-uniformity" in assessments is when you find 4 or 5 comparable properties on your block, within your property classification (such as a PCL 2-03 or 2-11) that have "improvement" or building assessments lower than your own. You can still put together a good "lack of uniform assessments" argument if you select similar homes off your block or outside your property class if those homes appear similar in size and type to yours. Your assessment notice identifies the newspaper in which you can obtain your neighbors' assessments. (or visit: http://www.cookcountyassessor.com/ ) For assessment breakdowns showing your property's land and building values you may request a free copy of your property's printout from the Assessor's Office or check the website at: http://www.cookcountyassessor.com/. Comparable property printouts are available for you as well at the Assessor's Office.

3.) Examine the property Conditions

Tips: Attach to you assessment complaint form photos, repair receipts or estimates for repairs needed to your property suffered from flooding or fire that caused structural or foundation problems, or if the property has a unit that is unlivable and has had prolonged vacancy problems. Tax relief is granted for one year.

STEP II: Process your second property tax appeal with the Cook County Board of Review 312 603-5542

You should call this office no later than October and pre-register your complaint. As with the Assessor's Office you may mail in your evidence. The Board of Appeals, unlike the Assessor's Office, provides you with a "hearing date". If you or anyone else can not attend your hearing, be sure to mail in your evidence in advance or by the hearing date and your case will NOT be dismissed. A decision is rendered in 10 weeks. If you are dissatisfied with your results you may request a review of the Board's decision.

STEP III: Process your third property tax appeal with the State Property Tax Appeal Board (PTAB) 847 294-4360

At this final appeal stage you will not be able to reduce your second installment (August or September) tax bill. Any assessment increase will show on the second installment tax bill. If successful at this agency you will receive a tax refund for the tax year for which you successfully appealed. You should file your case with PTAB within 30 days of the Board of Appeal's final decision on your case. A "hearing date" will be scheduled for you, but you are allowed to mail in your evidence if you are unable to attend the hearing. The State will render a decision within 6 to 12 months. Refunds may take an additional 12+ months to be issued.

Information is courtesy of Andrea A. Raila and Associates, Inc. 676 N. LaSalle, Suite 250 Chicago, IL 60610 312 587 9494