The following articles and audio will help to explain the State and Cook County property tax assessment and appeals system:

  • Listen to Andrea Raila on WBEZ's Panel Discussion on Cook County Property Taxes
    (Requires RealPlayer - Get it at
    www.real.com)
  • Homeowners to get Assessment Facts
    (Chicago Tribune News Article)
  • Unfair Tax System Irks Businessman
    (Chicago Sun-Times News Article)
  • Good News/Bad News for Property Reassessment
    (Real Estate Chicago)
  • The Labyrinthine Cook County Tax System
    (IL Industrial Real Estate News Article)
  • Property Tax Assessments Hit Northside Real Estate Hard
    (Inside Lincoln Park News Article)
  • Standard Evidence for Preparing Tax Appeals
    (Raila & Associates Workshop)
  • Taxes Usher a Business Out of Cook County
    (Chicago Tribune Article)

  • The Tax Appeal Process

    Cook County Assessor's Office (Can also apply for refunds 3 years back)

    1.) Assessment notice sent
    2.) Appeal submitted by deadlines
    3.) First decision made
    4.) Re-review process

    Cook County Board of Review
    (Agency does not grant tax refunds)

    1.) Appeal submitted by deadlines
    2.) First decision made
    3.) Re-review process

    Successful appeals at these separate county agencies ensure the most immediate tax relief. After appealing to these agencies, we may suggest another appeal in the following tax year if we believe we will be able to reduce taxes even further.  A different decision reviewer will make a fresh examination of your complaint.

    What every property owner should know about the process:

    • Appeals are normally processed through 2 county agencies - the Cook County Assessor's Office and County Board of Review.
    • You are not required to file first at the Assessor's office to seek relief at the Board of Review.  However, you must at least file an appeal at the Board of Review to seek tax relief at the State Property Tax Appeal Board.
    • You may file with any appeal agency as often as you feel necessary to achieve a fair tax adjustment on any given year, not just in the first triennial reassessment year.
    • The appeal reviewers may take as long as 3 to 5 months to finalize a decision on your tax complaint, but your tax savings can last as long as 3 years.
    • All tax savings granted by the Assessor and Board of Review will appear on your second installment tax bill.  PTAB reductions can only be granted as refunds.
    • There are 38 townships in Cook County with 2 specific deadlines for each -- initial filing deadlines and re-review deadlines. Because we must monitor and meet 76 deadlines within 6 months, it is impossible to contact each taxpayer while cases are actively undergoing the review process.
    • When appealing property taxes, patience is a must! You will be informed, once your case is finally decided. You will then be advised whether it is necessary to go for more tax relief at the next agency.

    Andrea A. Raila & Associates, Inc      312-587-9494
    742 North LaSalle Street, Suite 300 Chicago, IL 60610
    E-Mail: ARaila@aol.com     Web Site: http://www.taxestoohigh.com

    Raila & Associates, Inc. is not a law firm and does not provide legal services. Instead, Raila & Associates, Inc. provides real estate tax consulting services that include real estate valuations and assistance with administrative real estate tax appeals. Raila & Associates, Inc. is comprised of professionals who have worked with real estate taxing authorities for many years. They know how to maximize opportunities for tax relief. Raila & Associates, Inc. has successfully helped thousands of customers affected by unfair real estate taxes.