What a Cook County appeal packet looks like

What you are looking at

The pages on this page come from a sample packet for a fictional home. The address and every PIN are invented, and each page carries a SAMPLE watermark. The layout and the math are the same as in the packet built for your home; only the home is made up.

Our packet is a one-time $49. It is built for your own home and you file it yourself on the Assessor's and the Board of Review's sites. We do not file appeals, represent anyone or give legal advice, and the county decides every appeal. You can also see a shorter sample packet page.

Page 1: the case on one page

The first page shows the county's current assessed value, the value the packet suggests asking for, the township's filing deadline and a short list of what to do first. It also shows an estimate of the yearly tax effect if the full request were granted. That is an estimate from public data, not a promise: offices often grant part of a request, or nothing.

Check the facts first

This page lists what the Assessor has on record for the home: building and land size, year built, rooms, basement, garage, class and neighborhood code. Below it are recent assessed values and past appeals on the PIN.

Why it comes first: the Assessor's residential appeals page says you can appeal based on incorrect information about your property, such as incorrect square footage, and encourages supporting documents such as dated photos or a deed.

Evidence 1: how similar homes are assessed

This is the uniformity argument: is your home assessed higher than similar homes? The rules this page follows:

• The Assessor defines a comparable as a property in your assessment neighborhood with similar characteristics, such as class, age, building size, land size and exterior construction. Homes that are very different from yours will not be considered.
• The Assessor's appeal rules (Rule 15) ask filers not to cherry-pick only properties lower in value than their own.
• The Board of Review's uniformity guide asks for 3 to 5 similar properties in the same neighborhood and class, with addresses, PINs, assessed values and photos.

The packet picks the most similar homes by distance, size, age, walls and basement, not by value. You do not have to file comparables at all: the Assessor says its analysts review comparable properties themselves. Our guide to choosing comparables covers this in more detail.

Evidence 2: what similar homes sold for

This is the overvaluation argument: is the county's market value higher than what similar homes sell for? The Assessor encourages recent closing statements or purchase prices of similar homes. The Board of Review's guide accepts sales of similar homes from the last 3 years.

If you bought your own home in the past 3 years in an arm's-length sale for less than the Assessor's market value, the Board says your closing documents can support a reduction. The Assessor's rules also require you to disclose your purchase date and price if you bought within two years of January 1 of the appeal year. Any appraisal must meet the USPAP standard.

The text you paste and the fields you fill

The packet drafts a short explanation from the county's own numbers, plus the reason for appeal, the requested value and the comparable PINs in the format the county's search box expects. You read it, change anything that is not right, and paste it yourself. Nothing is sent until you press Submit.

Other pages walk through each screen of the Assessor's online appeal and the Board of Review portal, list what to attach, and explain what happens after you file.

The evidence sheet you upload

A separate two-page evidence sheet puts the comparables and sales in one place, with the open data source and a line for your name, signature and date. This is the file you attach to your appeal. The Board of Review also requires a photo of the front of your home, so take a dated color photo before you file.

How you file it yourself, free

1. Assessor. The Assessor's appeals page says filing is free and can be done online in as little as 20 minutes. Its online system lets you save a draft and attach documents. The Assessor treats township closing dates as hard deadlines.
2. Board of Review. Its FAQ says filing is free and staff will help with any part of your appeal. It opens each township after the Assessor finishes it, so you can file there even if the Assessor said no.

The Assessor's rules require a front photo for every appeal except an individual filing for their own home. The Board's uniformity guide says photos of the front of your property are required and photos of comparables help.

Find your township's dates on the appeal deadlines page, and see our step-by-step appeal guide if you want to build the case yourself.

What the packet does not do

• It does not submit anything or represent you at a hearing. You are the filer, and you press Submit.
• It does not decide anything. The Assessor and the Board of Review do, and an appeal can end with no change.
• It does not replace a missed exemption. The packet points to the Assessor's Certificate of Error route, which currently covers tax years 2021 through 2025. See our guide to missed exemptions.

Keep paying your bills on time while an appeal is open. To see whether your home looks assessed higher than similar homes, check your home free first.