How do I appeal my property tax assessment in Illinois?

Illinois property tax appeals proceed through a multi-tier system under the Property Tax Code, 35 ILCS 200.

1. Assessment Cycle

Cook County operates on a triennial reassessment cycle (north triad, south triad, city of Chicago). Other counties reassess quadrennially or annually depending on size.

2. Informal Review with Township Assessor

Before formal appeal, contact the Township Assessor (or Chief County Assessment Officer outside Cook). Many corrections — wrong square footage, missing exemption — happen here.

3. Board of Review

File a written appeal with the Board of Review within 30 days of the publication of assessments (35 ILCS 200/16-55). Cook County publishes on a township-by-township rolling basis. Include comparable sales, recent appraisal, photos of defects, and equity comps (similar properties assessed lower).

4. Property Tax Appeal Board (PTAB)

State-level appeal to the PTAB must be filed within 30 days of the Board of Review's final decision (35 ILCS 200/16-160). Free for residential under $100,000 assessed; hearings are de novo.

5. Court — Tax Objection or PTAB Review

Alternatively, pay the tax under protest and file a tax objection in circuit court under § 23-5. Or seek administrative review of a PTAB decision under § 16-195 within 35 days.

6. Homestead Exemptions

General Homestead ($6,000-$10,000 EAV reduction), Senior Citizens Homestead, Senior Assessment Freeze (income-tested), and Disabled Veterans (full exemption for 70%+ disability) under 35 ILCS 200/15.

This is legal information, not legal advice.