Frequently Asked Questions

In Cook County, your Class 2 residential property is assessed at 10 percent of its estimated property value. The estimated property value is determined by analyzing sales information of similar homes in your area. For example, an estimated property value of $100,000 would calculate to an assessed valuation of $10,000. Class 2 properties include detached single-family houses, townhomes, condominiums, cooperatives, and multi-family residential buildings with no more than six dwelling units. (Separate instructions are available for condominiums and cooperatives.)

Keep in mind, the Assessor does not calculate taxes. Local governments, such as municipalities and school districts, determine the overall amount of real estate taxes collected in your community. It is important that your assessed valuation be accurate and fair, as it does play a role in determining your share of those taxes.

You will receive a reassessment notice in the mail when the Assessor's Office reassesses your home every three years. Assessor Berrios redesigned the notice to include a wealth of information regarding your property. In addition to the standard assessment information, the notice now includes features such as: as estimated market value for your property, mortgage and release information, a total annual property tax amount and sample comparables of other properties in your neighborhood. A reassessment notice contains a proposed assessment which will be reflected on your subsequent year’s second-installment tax bill.

Once you have received your notice, you have approximately 30 calendar days to file an appeal with our office. The last date to file an appeal is printed on the top of your notice. You may also appeal your assessed valuation in any year between reassessments when your property’s township is open for appeals.

To file an appeal online, find your property via our Property Search. If you cannot file an appeal online, prefer to visit one of our offices, or want to mail your appeal, you must use an official "Real Estate Assessed Valuation Appeal" form. Please submit one copy and keep another copy for your files. You do not need a lawyer, tax representative or appraiser to file an appeal on the assessed valuation of your home. However, if your valuation appeal is filed by your authorized representative, an "Owner/Lessee Verification Form" must be completed, notarized and filed along with the appeal form.

Three common grounds for appeals are listed below:

1. Uniformity Appeal:

If you are concerned that the assessed valuation of your home is not uniform with the assessed valuations of other homes, compare your property to similar homes. This comparison will help you determine if you have reason to file a uniformity appeal.

There are two ways to do this:

1. Simply fill out the appeal form, indicating that the purpose of the appeal is "lack of uniformity". You do not need to research and find your own comparable properties in order to file an appeal with our office. Our analysts will check properties comparable to yours to determine if your assessed value is in line with the assessed values of those properties.

2. If you wish to include a list of comparable properties with your appeal, please follow the gudielines below:

• For your convenience, all residential assessments will be published in a local community newspaper a few days after you receive your reassessment notice. The name of the newspaper and date of publication are indicated on your notice. The assessment listing will also be available at your local library.
• When choosing comparable properties, select homes within your neighborhood code that closely resemble your own home in both size and style. If the Permanent Index Numbers (PINs) are not known, the Assessor's staff will assist you in obtaining this information. You may also use the residential data books located in all of our offices to check if the comparable assessed values are in line with your assessment. If the assessed value of the comparable properties that you have chosen are lower than your property's assessed value, you may have reason to file an appeal.
• You may also find the assessed values of comparable properties by visiting the assessor's Web site property search. Pictures of nearly every Cook County property may also be found there.
• Write the PINs that you have found to be comparable on the appeal form that you file. Our analysts will use your information, along with our office data, to determine if the assessed value of your home is in line with the assessed values of comparable properties.

2. Overvaluation Appeal:

You may also wish to file an appeal if you believe our estimate of the property value is overvalued for any reason. You are encouraged to submit supporting documentation, such as recent closing statements or purchase prices of homes similar to yours, along with your appeal.

3. Property Description Error Appeal:

Finally, if there is an error in the description of your property, such as incorrect square footage of living area or an error that you believe may affect property value, you may wish to file an appeal. However, a minor error does not necessarily indicate an incorrect assessment.

A “comparable property” is a property located within your assessment neighborhood which has characteristics similar to those of your property. These characteristics may include property classification, building age, building square footage, land square footage, and exterior construction. A complete list of your property’s characteristics can be found in the “property characteristics” section when your PIN number is entered.

It is important to note that the Assessor’s Office uses neighborhood codes to distinguish between various neighborhoods within townships. If you choose to perform your own search for comparable properties, you should attempt to find comparable properties located within your assessment neighborhood. You should also try to locate comparable properties which have the same property classification as your property.

To file an appeal now, use the Property Search on this Web site and click on Appeals. Once there, complete the information and file the appeal. If you do not see a form at this point then that means your township is not open to submit appeals. You may also file an appeal at our office, your local township office, or you may request that an appeal form be mailed to you. Experienced personnel are available at all of our offices to help you in filing your appeal. Please have your reassessment notice handy because it contains important information that may be needed for your appeal.

You may a request for a re-review. Get the form here.

Residential property owners who experience severe damage to their homes as a result of a catastrophic event are eligible to receive a home improvement exemption of up to $75,000.

This exemption is available when a residential structure is rebuilt after a catastrophic event. The exemption applies to the difference between the increased value of the rebuilt structure and the value of the structure before the catastrophic event.

The residential structure must be rebuilt within two years after the catastrophic event. The exemption will continue for four years following completion or until the next reassessment, whichever is later.

Catastrophic events are defined as severe damage or loss of property resulting from any catastrophic cause including but not limited to fire, flood, earthquake, wind, storm, explosion or extended periods of severe inclement weather. In the case of flooding, the structure must be located within a jurisdiction which is participating in the National Flood Insurance Program.

To file for a Catastrophic Event Exemption, the property owner or authorized representative must complete a Residential Assessed Valuation Appeal form.

Along with the appeal form, it is necessary to submit the following materials:

1. a written description of the damages and the dates when damages occurred,

2. the estimated date of completion for repairs or rebuilding, and

3.all pertinent records such as photographs, insurance reports, building permits and occupancy certificates.

Appeal forms and documentation may be filed by mail or in person.

An appeal may only be filed while the Assessor’s Office is accepting appeals for your township.

With the exception of Class 2 residential properties for which separate rules have been issued, the Office of the Assessor has prepared these rules to assist all Cook County property owners in pursuit of any claim of over-assessment.

Illinois law requires the Assessor to place an assessed valuation on all real property located in the county. The law also gives property owners the right to challenge the values set by the Assessor. Under the law, property owners must submit evidence sufficient to justify a reduction in assessed valuation.

Supplemental bulletins have also been prepared by the Office of the Assessor to specify the type and extent of proof which will assist in preparation of appeals for specific types of properties. These bulletins contain significant details and information which will assist in the presentation of an over-assessment claim. There are also extensive bulletins explaining eligibility requirements for the Cook County Incentives Program for certain industrial, commercial and residential properties (Classes 6b, 6c, 7a, 7b, 8 and 9 and L). These bulletins should be carefully reviewed when filing applications and appeals seeking eligibility under any of these incentives. Inquiries may be directed to the Incentives Department (312-603-7529).

So as to avoid hardship or injustice, the Assessor or his designated representative may waive any technical requirement in these rules.

Notice appeals may be filed at any time within the filing period of 30 calendar days beginning with the date Notices of Proposed Assessed Valuation are issued for the township in which the subject property is located.

The Office of the Assessor has a policy for certain properties (you will be told if your property falls under this category) in which a letter request for pre-valuation information and documentation is substituted for the initial reassessment notice. This program is an effort to have access to information generally unavailable to the Assessor so as to arrive at a more accurate and fair initial assessed valuation. The property owner is given an opportunity to file an appeal with the requested documentation setting forth the property owner's estimate of market value and reasons in support thereof. This program is being expanded as more comprehensive automation of the Assessor's record base is completed.

The following documents may be required to initiate an appeal. Please refer to the respective Class Bulletin for more information.

More Content & Supporting Documentation

For all property, except Class 2, a short and concise narrative explaining the reasons for the claimed over-assessment must be prepared and filed with the appeal form. Sufficient valid documentation should accompany the factual statement to support all conclusions of fact, law and valuation set forth in the appeal.

It is suggested that the Assessor's bulletins be consulted for recommendations as to the degree and quality of documentation. Specific proof may be presented for specific types of property and/or situations.

All supporting documentation should be submitted at the time the appeal is filed. Please Note: If a field check is required, it must be requested at the time that an appeal is filed. Appeals lacking documentation will be held an additional 15 days beyond the filing deadline, at which time they will be denied if not complete. (Note: The Assessor’s Office will post any extension to this time deadline).

In the following instances, the supporting documentation is the same for all types of properties.

If the property which is the subject of the appeal has been purchased or transferred within the last five years, the purchase or transfer must be disclosed and the purchase price and the terms of the purchase fully documented by submitting all pertinent documents. This includes, but is not limited to, signed copies of the purchase contract, the closing statement and the real estate transfer declaration.

All appraisals must also disclose any purchase or other transfer of the subject property within the last five years and shall address its effect, if any, upon any opinion of value reported in the appraisal. If the complainant requests a removal of an improvement from the assessment roll, the complainant must submit an affidavit as well as copies of the demolition permit, the paid demolition bill and any other documentation that will establish the date and the extent of the removal of the improvement.

If the property is partially occupied rental property, year to date income and expense statements and/or current rent rolls shall accompany vacancy affidavits.

Supplemental documentation may be requested by the Assessor’s Office.

Any affidavit should provide the following:

(a) identity of the person verifying the facts and indication that the person possesses sufficient knowledge of said facts;

(b) identification of the property about which said facts are alleged;

(c) time period as to which said facts are being alleged;

(d) person verifying said facts signs the affidavit in the presence of a commissioned notary public.

Affidavits as to the accuracy of income and expense statements, vacancy levels and demolition are required and are to be completed on forms provided by the Assessor's Office.

A Certificate of Error request is initiated in all cases except exemption claims by filing a current assessment year appeal accompanied by a Certificate of Error application for each tax year requested. The request for a Certificate of Error should also be marked on the appeal form with the basis of the Certificate of Error noted in the explanation box. The same rules and recommendations for affidavits and supporting documentation on a current appeal apply for a Certificate of Error.

One set of documentation supporting the Certificate of Error must accompany each current appeal and one additional set of documentation must be filed for each tax year for which a Certificate of Error is being requested.

It is recommended that a Certificate of Error request for a valuation reduction on industrial/commercial and residential properties be supported by a competent appraisal, limited scope appraisal, letter of value, income/expenses and claim of a factual error.

If a Certificate of Error request is based on vacancy relief or a classification change one detailed affidavit from the owner is required. In certain instances, utility bills, rent rolls, IRS schedules, fire reports, demolition affidavits or a second party affidavit may be requested by the Assessor’s Office.

Exempts

All requests for Certificates of Error based on a claim for exempt property shall be filed in the Assessor's Exempt Department. However, a current assessment year appeal must be filed in all cases where valuation of a partially exempt entity is contested.

The following offices listed for purposes of obtaining forms, rules and bulletins for filing appeals. Assistance in preparing appeals, except for Class 2 residential properties, is available through the Office of Commercial/Industrial Hearings in Room 320 of the main office and at all suburban branch offices.

If you elect to file as an individual unit owner, the following information should accompany your appeal:

(a) The closing statement if the unit has been sold within the last five years;

(b) A copy of the local municipality’s occupancy permit if the unit is newly constructed or converted;

(c) The percentage of ownership of the individual unit, and if presented, the percentage of ownership of comparables.

There are three advantages to filing a joint appeal:

(1) market forces that affect the value of an individual condominium unit will have a similar affect on the other units as well;

(2) the percentage of ownership assigned to each unit is a major valuation factor; and

(3) the Association or Board is most likely to have access to relevant sales information.

The following information must accompany each joint condominium valuation appeal:

(a) A copy of the original declaration of condominium ownership with all subsequent amendments;

(b) A list of all unit numbers, and the corresponding permanent index numbers, which are subject to the terms of the declaration. Include all property owned by the Association or Board, including recreational, parking, or other facilities, whether adjacent or not;

(c) A description of the size of each unit, the unit blend of the building(s) and the percentage of ownership of each unit;

(d) Interior and exterior photographs of the building(s);

(e) The closing statements for all units which have been sold within the last five years;

(f) Actual construction or renovation cost information if the building(s) has been constructed, converted or renovated within the last three years; and

(g) Three years of financial statements if the building(s) has been constructed, converted, or renovated within the last three years.

In the case of cooperative buildings, a joint appeal must be filed by the Board because there is only one assessed valuation for the entire cooperative property.

The following information must accompany each cooperative valuation appeal:

(a) A copy of the cooperative’s Articles of Incorporation and all other rules and regulations which concern the length of proprietary leases and the sales or transfer of shares;

(b) All ground lease information, if applicable;

(c) A complete legal description of the cooperative’s property including a list of permanent index numbers of all property owned by the cooperative including recreational, parking or other facilities, whether adjacent or not;

(d) A description of the size of each unit and the unit blend of the building(s);

(e) Interior and exterior photographs of the building(s);

(f) Any information relating to the number of shares or percentages of ownership assigned to each unit;

(g) Any information relating to the number of outstanding shares;

(h) Any information relating to any purchase contracts, or sales, transfers or assignments of beneficial interest of any shares or percentages of ownership in the cooperative within the last five years;

(i)Actual construction or renovation cost information if the building(s) has been constructed or renovated within the last three years;

(j)Three years of financial statements which include the year-end mortgage balance, and income and operating expense information.

You can receive the Homeowner Exemption if you own or have a lease or contact which makes you responsible for the real estate taxes of the residential property. It must also be used as your principal place of residence for the year in question.

In 2003, former Cook County Assessor Jim Houlihan developed the 7% Expanded Homeowner Exemption (EHE) in an effort to provide immediate relief to homeowners facing assessment increases and the resulting increases on their property tax bills.  The 7% EHE is an expanded homeowner exemption that provides additional savings to homeowners by slowing the impact of a home’s reassessment and providing taxpayers with more stable and predictable tax bills.  This property tax relief legislation was signed into law in July of 2004 and first implemented for 2003 City of Chicago tax bills.

In October of 2007, the 7% EHE was renewed for an additional reassessment cycle with new maximum exemption amounts. This legislation was in effect for the City of Chicago until 2008, for the North suburbs until 2009, and for the South suburbs until 2010. The state legislators recently voted to not renew this provision.

Please view our detailed breakdown of the 7% expanded homeowner exemption.

The Home Improvement Exemption allows you to increase the value of your home with up to $75,000 worth of improvements without increasing your property taxes for at least four years.

The exemption is available to owners of single-family homes, condominiums, cooperatives, and apartment buildings up to six units.

You will automatically receive the exemption when our office field checks the building permit for the improvement. A notice will be sent to you after we complete the the field inspection.

The Home Improvement Exemption can also be used for repair necessitated by structural damage as a result of severe weather conditions such as flooding.

The exemption is not granted for loss of personal property, normal weather damage, or routine maintenance. Routine maintenance includes repairs to or replacement of parts that would not increase the value of your property. The following are examples of normal upkeep:

• Repair or replace roofing materials, sidewalks, driveways, or fencing
• Insulate and/or add storm windows and doors
• Add or replace gutters and downspouts
• Place siding over existing frame structure
• Add or improve trees, lawns, and landscaping
• Paint, decorate, plaster, or change exterior ornamentations
• Replace furnace, or replace old heating systems with solar heating
• Replace kitchen cabinets, flooring, fixtures
• Replace or add water softener, or add larger hot water heater
• Add outdoor lighting, burglar or fire alarms
• Replace electrical systems or plumbing fixtures
• Install above-ground swimming pool or outdoor playground facilities
• Add automatic garage door opener
• Add aluminum soffit and fascia

To learn whether you may qualify for the Home Improvement Exemption, call the Cook County Assessor's Office at 312/443-7550.

We value the contributions that religious organizations make to our communities. In an effort to protect the properties of these institutions, the government offers exemptions that eliminate all or a portion of their tax burden. The money saved on taxes can then be reinvested in the organization in order to benefit the surrounding community and its citizens. To keep these organizations informed, we are providing the information included on this Web site.

This search page can be used to check the most current information available regarding the religious property’s exempt status. You can also view an image of the property.

There are 38 townships in Cook County. Each parcel of land is located in a certain township. Assessment notices are mailed out in a set order according to township. You can view the order of this mailing by going to (Appeal & Closing Deadlines). After the assessment work for a township has been completed and all appeals have been filed and analyzed, the assessments for that particular township are complete and the township is "closed" by the Assessor's Office. When a township is "closed" the status and value of all property in that township is final for a particular tax year.

You can check to see if the township where your property is located is "closed" by going to (Appeal & Closing Deadlines). If there is a date in the column entitled A Roll Published, your town is closed for appeals. This means that the exempt status shown is for the current. If there is no date in this column, the exempt status shown is for current year. As each township closes, the information on this Web site will be updated. Once your property is exempt, you do not have to file an annual affidavit to maintain your exempt status. You must notify our office if there is any change in ownership or use of the property.

This information is provided to help taxpayers check the most current status of their properties. This does not guarantee that there are no taxes outstanding on the property or that the property will continue to be exempt in future years. In order to check the status of current taxes due or paid, go to www.cookcountytreasurer.com. In order to check the status of prior taxes due, contact the Cook County Clerk at 312-603-5656. Please read the following instructions for information on how to best conduct a search for exempt property.

Step 1

• Contact the Cook County Board of Review for exempt filing dates (312-603-5542).
• Request an application for exempt status.
• Complete and return the application to the Board of Review, providing the necessary documentation of exempt ownership and/or use.
• Remember: An application may include more than one Permanent Index Number (PIN) but the applicant must still file for each parcel of property.

Your application and accompanying documentation, along with the Board of Review’s recommendation, is then sent to the Illinois Department of Revenue for a decision. This stage of the process may take anywhere from six months to a year. While an exemption application is pending, the taxes for that tax year are protected from sale.

Step 2a

• If the exempt status is not approved then churches may request a formal review by the Illinois Department of Revenue (800) 732-8866.

Step 2b

• If property tax exempt status has been approved the Illinois Department of Revenue will send the applicant a letter.
• You must then submit copies of the letter to the Exempt Department of the Cook County Assessor and the Cook County Treasurer (312) 443-5500.

Step 3

• The Cook County Assessor administers the exemption status for churches and religious organizations.
• It is required by law that changes in ownership must be filed with the Cook County Recorder of Deeds (312) 603-5050. Purchasers of exempt property must also notify the Cook County Assessor's Office in writing by certified mail."

Important facts you need to know about obtaining a religious exemption

• Although your organization may have received a Certificate of Incorporation, sales tax exemption or status as a not-for-profit corporation, this does not automatically entitle you to a property tax exemption. You must apply for property tax exemption as outlined in this brochure.
  

• A property tax exemption must be approved for each parcel of real estate. For example, if the owner has an exemption on one property and moves, or acquires an additional property, the old exemption does not automatically extend to any other properties.
  

• Please note that if there are unpaid taxes and/or interest on the property, those taxes are subject to sale, even if they are from tax years before the exempt entity acquired the property. 

• Find out whether there are any unpaid taxes for the property. This information is available at the Cook County Clerk’s Office (312) 603-5656.

The Senior Freeze Exemption allows qualified senior citizens to apply for a freeze of the equalized assessed value (EAV) of their properties for the year preceding the year in which they first apply and qualify for this exemption.

To qualify for the taxable year 2011, you must meet all of these requirements:

Those who are currently receiving the Senior Citizen Exemption will automatically receive an application form for the Senior Freeze Exemption. You must file each year in order to continue to receive the Senior Freeze Exemption and the requirements must be met each year.

Senior Citizen Real Estate
Tax Deferral Program
Cook County Treasurer's Office 312/443-5100
Circuit Breaker Program
Illinois Department of Revenue 800/624-2459

The Senior Citizen Exemption provides tax relief by reducing the equalized valuation of an eligible residence. This savings is in the form of a deduction on the second-installment real estate tax bill.

No. Senior Citizens receiving the Senior Citizen Exemption automatically qualify for the Homeowner Exemption and do not have to apply for it separately.

Yes. State legislators passed a new law that states that senior citizens have to reapply annually for the Senior Exemption.

• Been born prior to or in the year 1946,
• Owned the property, or have a lease or contract which makes them responsible for the real estate taxes, and
• Used the property as a principal place of residence.

Owners of cooperative apartments must also submit a stock certificate, occupancy agreement, or trust agreement, along with their application.

If you apply by mail, do not send originals of the above documents. Please send copies because the documents cannot be returned to you.

If you apply in person at the Assessor's Office, your documents will be reviewed and returned to you while you wait.

The Assessor's Office will notify you when your application is approved.

If you are 65 or over, you will qualify for this exemption in your name. Please notify the Taxpayer Services Department and we will send you the proper application forms. Otherwise, your property will receive the exemption for the remainder of the year of your spouse’s death. You will then have to apply when you turn 65. For more information, you may contact our Taxpayer Services Department at (312) 443-7550.

This exemption provides disabled persons with an annual $2,000 reduction in the equalized assessed value (EAV) of the property.

To qualify the applicant must be:

• disabled or become disabled during the assessment year,
• own or have a legal or equitable interest in the property, or a leasehold interest of a single-family residence,
• occupy the property as the principal residence on January 1, 2011 and
• be liable for the payment of property taxes.

If a person’s home previously received the Disabled Persons’ Homeowner Exemption and the taxpayer now resides in a facility licensed under the Nursing Home Care Act, his or her home is still eligible to receive this exemption provided:

• the property is occupied by the spouse, and
• the property remains unoccupied.

Documentation Needed

Applicants must complete the exemption application with the CCAO and must provide one of the following documents:

• A Class 2 Disabled Person Illinois Identification Card from the Illinois Secretary of State’s Office
• Proof of Social Security Administration disability benefits. This proof includes an award letter, verification letter, or annual cost of living adjustment
• Proof of Veterans’ Administration disability benefits.  This proof includes an award letter of total (100%) disability, pension statement, or statement showing compensation rated at 100%.
• Proof of Railroad or Civil Service disability benefits is an award letter of total (100%) disability.

If a taxpayer can not provide proof from one of the items listed above they will need to submit the Illinois Department of Revenue’s Form PTAX 343-A Physician’s Statement of Proof of a Disability. The taxpayer may also be required to be re-examined by an IDOR designated physician.

Please Note: This exemption cannot be received with the

 Disabled Veterans’ Standard Homeowner Exemption.

Veterans with a service connected disability as certified by the U.S. Department of Veteran Affairs are eligible for this annual exemption. A disability of at least 75 percent is eligible for a $5,000 exemption in equalized assessed value (EAV). A disability of at least 50 percent, but less than 75 percent, is eligible for a $2,500 reduction in EAV.

To qualify the veteran must be:

• an Illinois resident who has served as a member of the U.S. Armed Forces on active duty or on active duty in the state of Illinois, Illinois National Guard, or U.S. Reserve Forces and has been honorably discharged,
• have at least a 50% service-connected disability certified by the U.S Department of Veterans’ Affairs,
• own and occupy the property as the primary residence on January 1, 2011, and
• have a total EAV of less than $250,000 for the primary residence, excluding the EAV of property used for commercial purposes or rented for more than 6 months. 

A surviving spouse of the qualified veteran may claim this exemption as long as the spouse does not remarry.  If the surviving spouse sells the residence, the exemption may be transferred to his or her new primary residence.

Veterans must complete the exemption application with the CCAO and:

• A first-time applicant will need to provide a Department of Defense DD Form 214, certified by the County Recorder, Recorder of Deed’s, or Illinois Department of Veterans’ Affairs and a Disability Certification Letter from the U.S. Department of Veterans’ Affairs. 
• A surviving spouse applying for the first time or transferring the exemption to a new address will also need to provide the disabled veteran’s death certificate and proof of ownership.

Please Note: This exemption cannot be received with the

Veterans returning from active duty in armed conflict are eligible to receive a $5,000 reduction in the equalized assessed value of their property only for each taxable year in which they return.

To qualify the veteran must be:

• an Illinois resident who has served as a member of the U.S. Armed Forces, Illinois National Guard or U.S. Reserve Forces,
• returning from active duty in an armed conflict involving the armed forces of the U.S.,
• the owner or had a legal or equitable interest in the property and used it as a principal place of residence on January 1, 2011 and
• be liable for the payment of property taxes. 

Veterans must complete the exemption application with the CCAO and:

• If a veteran is discharged from active duty service, he or she will need to provide the Department of Defense DD Form 214 certified by the County Recorder or Recorder of Deed’s or the Illinois Department of Veterans’ Affairs.
• If a veteran is still on active duty after returning home, they will need to provide military orders and a travel voucher showing the date of his or her return.  The documents must state that they are returning from armed conflict involving the armed forces of the U.S. within the tax year that they are requesting the exemption.

Please Note: This exemption may be received in addition

 to any of the other exemptions.