The Board of Review hearing: do you need one?

What a hearing is

The Board of Review describes a hearing as your chance to discuss your property with one of its analysts and explain why your assessment should be reduced. You can go over any supplemental evidence that has been submitted and talk through special circumstances around your assessment.

It is not a courtroom and you do not need a lawyer for your own home. The Board of Review says individual taxpayers may represent themselves. If the property is owned by a corporation or an LLC, it must be appealed by an attorney, and a consultant may not represent a homeowner at the Board of Review.

A right, not a requirement

The Board of Review is direct about this: taxpayers who appeal have a right to a hearing, but it is not mandatory, and you may waive it. Taxpayers will not be penalized for waiving their right to a hearing.

It also says its analysts use the same analytical process for appeals that request a hearing as for those that do not. In other words, a written appeal gets the same review.

So when is a hearing worth it? The Board of Review says taxpayers typically choose one when they believe something unique about their property cannot be conveyed in writing. Its "How to Present a Case" page goes further and suggests asking for a hearing only for a unique situation, or to present information that cannot be adequately understood without one. If your case is a set of similar homes with lower assessments, a well-organized written file usually says it all.

How to ask for a hearing, and how it runs

The choice is made when you file. The Board of Review says the option to request a hearing is made at the time of filing your complaint.

Hearings are scheduled by township: once a township has closed for filing, the Board of Review schedules its hearings. If you chose a hearing, you will be notified by mail with a hearing notice that gives the date and time.

Hearings are held by phone. The Board of Review says pro se hearings (homeowners representing themselves) are conducted by phone, and the Clerk's office contacts taxpayers with instructions for joining. Attorney hearings run on Microsoft Teams. Under its rules, the Board of Review decides how hearings are held.

If you cannot make it, nothing extra is needed. The rules say that failing to appear at the date and time in the notice is a waiver of the right to an oral argument. A continuance or a request for more time to file documents is granted only for good cause.

Evidence comes first, the hearing second

This is the part people miss. The Board of Review rules say there is no need to present any documents at the hearing, because the evidence submission date will already have passed. Late evidence is generally not accepted.

Every township has two Board of Review dates: the day it closes for filing, and a later deadline for evidence. The rules say all parties must file their documents no later than the time period the Board of Review sets after the township closes, and this applies to both written (desk review) files and hearing files.

In the 2026 schedule published so far, the evidence date for each group of townships falls 10 days after that group closes. Check your own township's page for its dates; our deadlines by township lists every township's Board of Review window.

You can upload evidence through the Board of Review's online appeal portal or file it through the Chief Clerk's office (312-603-5586).

What to send: comparables and a photo

For most homeowners the case is about uniformity: similar homes nearby are assessed lower than yours. The Board of Review's advice for this kind of case is specific.

• 3 to 5 similar properties. Preferably on your own block, or a block or two away, and always within your neighborhood.
• Same classification. Compare with homes in the same neighborhood and the same classification code. If your home is a class 2-03, your comparables should be 2-03s.
• As similar as possible in size, type of construction, age, construction materials and general condition.
• For each one: the address, the Permanent Index Number (PIN) and the assessed value, with the land and building breakdown as well as the total. Include the same for your own home.

To compare fairly, the Board of Review tells you to divide the building assessment by the building square footage: that gives the assessment per square foot of living area.

A photo of the front of your home is required. Under the rules, your brief must include a color photo of the front of the property taken within the previous twelve months that shows its condition as of the lien date. Photos of your comparables are not required but the Board of Review calls them very helpful, since its staff cannot visit every appealed property.

Other evidence can include affidavits, an appraisal, or a flood or fire report. The Board of Review encourages a signed statement explaining why you believe the property is over-assessed. Our guide to picking comparables walks through choosing them.

Other grounds besides comparables

The Board of Review lists the usual grounds for homeowners who appeal on their own:

• Recent purchase. If you bought the home in the past 3 years in an arm's-length sale for less than the Assessor's market value, your closing documents can be evidence. The rules also require you to disclose the purchase price and date if the purchase was within three years of the lien date.
• Market. Similar homes that sold within the last 3 years for less than the Assessor's market value of yours.
• Factual error. A wrong description, such as the square footage of living area. Supporting documents include an appraisal with the correct characteristics, a plat of survey or an architect's letter or drawing.
• Special circumstances. Fire, flood, demolition or another event that made the property uninhabitable.

Keep in mind that the Board of Review says it is required by law to take into account what homes in your neighborhood, including yours, have been selling for when it makes a final decision.

If you get stuck

Filing at the Board of Review is free, and its staff say they can help, including with finding comparables. The Board of Review also runs outreach events on supporting an appeal with evidence. In the suburbs, your local township assessor's office can help you look up the PINs of your comparables.

A free check of your home against similar homes shows whether your assessment looks out of line before you decide what to file. Any appeal can end with no change, with or without a hearing.