Lawyer or file yourself?

The short answer

For most homeowners, no. The Cook County Assessor's appeals page says you do not need to hire anyone to file an appeal, and that "Filing an appeal is free and can be done online in as little as 20 minutes."

The Assessor's online filing FAQ is just as direct: "No. You do not need a lawyer, tax representative or appraiser to file an appeal."

That said, hiring an attorney is a legitimate choice, and in some situations it is required. Here is what each body's rules say.

At the Assessor: anyone can file

The Assessor's appeal rules (Rule 5) state that no party is required to be represented by an attorney or other agent when filing an appeal with the Assessor, including business organizations such as LLCs.

Individual homeowners file through SmartFile, the Assessor's online system. If you lack internet access, the rules also allow email or in-person filing at 118 North Clark Street, Room 320. Individual owners appealing their own residence are not required to include a photo of the front of the property; other appeals are.

If you do hire someone, the Assessor requires them to file an Authorization Form showing you authorized them.

At the Board of Review: yourself or an attorney, nobody else

The Board of Review is stricter about who can appear. Its Rule 1 says only licensed attorneys and individual taxpayers representing themselves ("pro se") may practice before the Board. Its residential page puts it plainly:

• "Individual taxpayers may represent themselves before the Board of Review."
• "If property is owned by a Corporation or an LLC, the property has to be appealed by an Attorney."
• "A consultant MAY NOT represent a homeowner at the BOR."

The Board's FAQ adds that you may represent yourself for your own condo, small apartment building, mixed-use building or family business property if it is held in your name. A condo association appealing the whole building must use an attorney, but individual unit owners can file their own appeals.

A hearing is optional. The Board says taxpayers have a right to one, but you may waive it and will not be penalized for doing so. Pro se hearings are held by phone.

At the Property Tax Appeal Board (PTAB)

If you disagree with the Board of Review's decision, the next step is the state Property Tax Appeal Board. Its FAQ says an individual taxpayer may represent himself or hire an attorney.

PTAB rules prohibit accountants, tax representatives, real estate consultants and others not licensed to practice law from appearing as your representative, though they may testify and assist. Corporations, LLCs, partnerships and similar entities must be represented by an Illinois-licensed attorney at all stages.

A petition to PTAB must be filed within 30 days of the postmark date of the Board of Review's written decision, and late petitions are rejected. More in our PTAB guide.

What makes an appeal strong, with or without a lawyer

Whoever files, the county looks at the same things. The Assessor says its analysts compare your home with similar homes, and that comparables should be in your neighborhood and close to your home in size and style.

• Comparable homes: similar homes nearby that are assessed lower per square foot.
• Evidence: a recent purchase, an appraisal, or proof that a characteristic on your record is wrong.
• The deadline: each township has its own window, and the date on your notice is the last day to file.

Any appeal can end with no change. A lawyer cannot change those rules; the strength of the case is in the evidence.

When an attorney makes sense

• Your home is held by an LLC, corporation or partnership. The Board of Review and PTAB require an attorney.
• You are a condo association appealing for the whole building at the Board of Review.
• Your property is not a typical home. The Board's residential section covers buildings under 7 units and under 20,000 square feet. For income-producing property, the Board's rules ask for records such as leases and rent rolls.
• You want to go to court. The Assessor's guidelines say that if you disagree with a PTAB decision, the next step is a complaint for administrative review in Circuit Court or the Appellate Court.
• You simply prefer to hand it off. That is a reasonable choice. Ask how the fee is calculated before you sign.

About mailers from property tax firms

Many owners get mail from property tax firms. The Assessor's page warns that these notices do not come from its office, and that the firms charge a fee based on their own estimates of how much they can save you, which "may or not be accurate."

You are never required to use such a firm. Before signing, check whether the person is a licensed attorney (only attorneys can represent you at the Board of Review), how the fee works, and whether your assessment actually looks high.

What filing yourself actually takes

1. Find your deadline. Each township has its own filing window at the Assessor and later at the Board of Review. See the deadlines by township and treat each date as a hard deadline.
2. Check your property details. The Assessor says that if the characteristics on your notice are wrong, you should file an appeal.
3. Pick comparable homes. The Board of Review says to compare with properties in the same neighborhood and the same classification code. A purchase in the last 3 years at a price below the Assessor's value can also be evidence.
4. File online with the Assessor in SmartFile, or with the Board of Review on its appeals portal.

Our step-by-step guide covers this in detail: how to appeal yourself.

A middle path

Cook Tax Check is not a law firm and does not represent anyone.

You can check your home free to see how your assessment compares with similar homes. If it looks high, there is an optional document packet ($49, refunded if the county says no) that you file yourself, free, on the county site. See a sample.