Property Tax Appeal Board

The PTAB and the Cook County Board of Review (CCBOR) have been in communication regarding the CCBOR's "2023 Re-Review/Decision Dates" schedule, which was published on March 11, 2024, and conflicted with information on the previously published version of the same schedule. In summary, the February 22, 2024 schedule mistakenly listed the Assessor's certification dates as the transmittal dates for groups 1-3. On March 11, the CCBOR published a revised schedule correctly identifying the transmittal and certification dates. If you relied on the CCBOR's February "2023 Re-Review/Decision Dates" schedule to determine your filing deadline for groups 1-3, you may now be outside the jurisdictional timeframe to file an appeal based on the revised transmittal dates. In that case, you may still file your appeal. You should include a brief, memorandum, or letter explaining your reliance on the CCBOR's previously published schedule. If any interested party files a motion to dismiss based on this issue, the PTAB will handle the merits of each party's argument on a case-by-case basis. The affected townships are Barrington, Berwyn, Calumet, Cicero, Evanston, Hanover, Lemont, New Trier, Norwood Park, Oak Park, Orland, River Forest, Riverside, Rogers Park, and Schaumburg.

The Property Tax Appeal Board (PTAB or Board) is a quasi-judicial body providing taxpayers and taxing districts an unbiased forum to contest a property's assessment. The Board consists of five Board Members appointed by the Governor, with the advice and consent of the Senate, and a professional staff that aids the Board in its mission. The Board's jurisdiction is limited to only adjudicating the correct assessment of a property based on equity and the weight of the evidence. The Board does not have jurisdiction to review the amount of a tax bill, or the tax rate used in the tax bill's computation. Likewise, the Board has no authority to exempt property from taxation.