Commissioners Michael Cabonargi, Dan Patlak, & Larry Rogers, Jr.



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.


The Cook County Board of Review is mandated by Illinois Statutes35 ILCS 200/9-5, 16-110 and 16-125.

Key Activities and Services

  • Reviews assessments and confirms, revises,corrects,alters or modifies the assessment
  • Provides citizens a forum to appeal assessed value of their real estate
  • Reviews evidence submitted from Cook County Assessor’s Office

Discussion of 2017 Department and Program Outcomes 

The Board of Review is delighted to share that the Cook County Board of Review, the nation’s largest assessment appeal board, has been recognized with an Achievement Award from the National Association of Counties (NACo). The award honors innovative, effective county government programs that enhance services for residents. NACo recognized the Cook County Board of Review’s Digital Appeals Processing System (DAPS) which transformed its paper-based process to a digital enterprise content management system.

The 2016 assessment review year surprisingly saw continued growth in the historical number of appeals filed at the Board of Review. Typically, the Board focuses on the tri year cycles with a City tri year previously yielding the highest number of appeals. However, with a surge in residential appeals in the northern tri-assessment year, a new narrative may be emerging.

With 208,000 complaints filed in 2016, last year’s record number of 184,000 complaints was exceeded by fourteen percent (the Board had traditionally tracked volume by PIN’s appealed and the number of cases filed has risen or fallen consistently with the PIN volume, however, this year while PINs appealed is actually less than the previous year, the number of cases has increased.

The 2016 session was completed April 12, 2017, allowing for the timely issuance of the Second Installment tax bill for the sixth consecutive year.

Budget, Cost Analysis and 2018 Strategic Initiatives and Goals

The FY 2018 budget request from the Board of Review is essentially flat compared to FY 2017 due to no transfer of fixed charges to the Office’s budget. 2018 initiatives include:

  • Implement the Board of Review PTAB Defense Unit. The Board of Review is happy to announce a new division focused on defending taxpayer’s money and school funding. Working with the Cook County Board of Commissioners and the Cook County Board President, the Board of Review has created and funded a new division, the PTAB Defense Unit. The purpose of the PTAB Defense Unit is to defend the County’s assessment decisions at the Illinois Property Tax Appeal Board (PTAB), which provides property owners an opportunity to appeal BOR assessment decisions. Due to a four year backlog of cases as a result the volume of pending cases; Cook County taxing bodies have a potential $500 million liability in PTAB tax refunds. In the 2016 fiscal year, the Board saved all taxing districts $132 million in PTAB refunds. This represents a 5.5% increase over 2015 when the Board saved $125 million.
  • Implementation of DAPS enhancements which will increase internal workflow efficiencies. Also, implement an application upgrade of OnBase, the Board’s ECM, to version 16 to increase certain efficiencies for Portal users as well as internal workflow.
  • Increase awareness and accessibility to the property tax assessment appeal process. During the 2016 assessment cycle, the Board of Commissioners hosted over 150 property assessment seminars throughout Cook County. There has been a continued increase in first time attendance year over year that supports our mission of raising awareness with as many property owners as possible.

Budget and Full Time Employee Data