Cook County Board of Review Reopens Property Tax Appeals: What Homeowners Need to Know in 2025
October 01, 2025 11
Cook County homeowners facing unprecedented property tax increases received welcome news in late November 2025 when the Cook County Board of Review announced a rare and extraordinary decision to reopen all townships for property tax appeals. This unprecedented move offers a critical second chance for thousands of taxpayers who may have missed their initial appeal window or are just now discovering the full impact of their 2024 tax bills.
Understanding the Unprecedented Decision
The Cook County Board of Review made history by announcing it would reopen every township that had already closed for the 2025 appeal session. Under normal circumstances, each township receives a 30-day filing window to appeal assessed property values, and once that window closes, taxpayers typically have no further recourse to challenge their assessments. This reopening represents an exceptional departure from standard procedure, driven by what the Board describes as “unprecedented circumstances.”
According to Commissioner Samantha Steele, the decision aims to make the property tax system accessible to as many residents as possible during a particularly challenging year. The ability to file an appeal even though deadlines have closed represents a significant opportunity for taxpayers to exercise their rights and potentially reduce their tax burden for 2026.
Why the Board of Review Is Reopening Appeals
The decision to reopen all townships stems from a perfect storm of factors that have placed extraordinary financial pressure on Cook County homeowners. The most significant factor was the massive delay in mailing 2024 second installment tax bills. Property tax bills that are typically mailed on July 1 were not sent until November 14, creating a four-month delay that caught many homeowners off guard.
This delay meant that numerous townships had already closed their appeal windows before homeowners even received their bills and could assess whether they needed to file an appeal. Many residents opened their tax bills to discover substantial increases but found their opportunity to challenge those assessments had already passed.
Adding to the urgency, the median homeowner’s bill increased by a record-setting 16.7 percent, according to data from the Cook County Treasurer’s Office. This dramatic increase was partially driven by a shift in the tax burden from commercial properties to residential owners. Commercial properties along areas like the Magnificent Mile lost significant value, resulting in nearly $500 million in tax burden being redistributed onto homeowners across the county.
The Board of Review recognized that the combination of delayed bills and unprecedented cost increases created an unfair situation where many taxpayers were effectively denied their right to appeal through no fault of their own. By expanding the appeal window, the Board aims to ensure that more taxpayers have a fair opportunity to seek relief moving forward.
What This Means for Your 2026 Tax Bill
Homeowners who successfully appeal during this reopened window can expect to see reductions reflected in their 2026 property tax bills, including the first installment. This is particularly significant because a successful appeal does more than just reduce your immediate tax burden. It establishes a lower assessed value that serves as a baseline for future assessments, potentially providing tax savings that extend for years beyond 2026.
The timing of these appeals aligns with another significant development: the due date for the first installment of the 2025 tax season has been delayed until April 2026, with bills being mailed in March. This represents an additional month beyond the typical February mailing and March due date, giving homeowners extra time to organize their finances while waiting for appeal outcomes.
It’s important to understand that these appeals target your 2025 assessments, not the bills you received in November 2024. The Cook County property tax system operates on a lag, meaning assessments made in one year affect the bills you receive the following year. Successfully challenging your 2025 assessment will provide relief on your 2026 tax obligations.
Who Can File an Appeal During the Reopening
The reopening provides an opportunity specifically for homeowners who did not file a Board of Review appeal during their township’s original 2025 appeal window. If you already submitted an appeal in 2025, you will not be eligible for a second appeal on the same assessment. However, if you never filed an appeal for your 2025 assessment, this reopening gives you a valuable second chance.
More than a dozen Cook County townships have already seen their appeal seasons come and go, with some townships closing their deadlines months ago. The reopening specifically targets these closed townships, giving affected taxpayers another opportunity they would not normally receive. Well over half of the county’s townships will benefit from this extraordinary measure.
How to Prepare for the Reopening
While specific reopening dates and filing instructions have not yet been announced as of late November 2025, the Board of Review has indicated that details will be released in the coming days. Once reopened, each township will have a 30-day filing window for appeals. Given the limited timeframe and expected high demand, homeowners should begin preparing immediately.
Start by gathering essential documentation and evidence for your appeal. Review your property record card to ensure all information about your property is accurate, including square footage, number of rooms, lot size, and property characteristics. Errors in these basic facts can lead to overassessment and provide clear grounds for appeal.
Compare your assessed value to similar properties in your neighborhood. Look for recent sales of comparable homes, paying attention to properties of similar size, age, condition, and location. If your assessment is significantly higher than comparable properties, this discrepancy provides strong evidence for your appeal.
Document any issues with your property that might affect its value, such as needed repairs, structural problems, or negative environmental factors. Photographs, contractor estimates, and other evidence of these conditions can support your case for a reduced assessment.
Consider your property’s actual market value versus its assessed value. In Cook County, residential properties are typically assessed at 10 percent of market value. If your assessment suggests a market value significantly higher than what your property could realistically sell for, you have grounds for appeal.
The Appeal Success Rate and What It Means
Historical data from Cook County provides encouraging news for potential appellants. Approximately 56 percent of appeals filed by taxpayers result in a decreased assessment, while 43.4 percent see no change. This means more than half of homeowners who file appeals successfully reduce their property tax burden.
The Board of Review has been siding with homeowners in unusually high numbers during 2025, according to property tax experts. Given the inflated metrics and record-high increases many homeowners experienced, this could represent an opportune time to file an appeal. The current circumstances have created conditions where appeals have a higher-than-usual likelihood of success.
Cook County already experienced record numbers of appeals to the Board of Review in 2025, demonstrating the widespread impact of this year’s tax increases. The reopening is expected to trigger another rush of appeals, particularly given that tax increases remain at the forefront of homeowners’ concerns.
Filing Your Appeal: What to Expect
When the Board of Review announces the reopening schedule, taxpayers will be able to file their appeals online through the Board of Review’s portal system. The online filing process is designed to be user-friendly, though the expected high demand may create some system congestion. Starting your appeal early in the 30-day window is strongly recommended to avoid technical issues and last-minute complications.
During the appeal process, you’ll need to provide your property identification number, supporting documentation, and a clear explanation of why you believe your assessment is too high. The more thorough and well-documented your appeal, the better your chances of success.
Many homeowners choose to work with property tax appeal attorneys who specialize in Cook County assessments. These professionals understand the local appeal process, know what evidence the Board of Review finds most compelling, and can present your case in the most effective manner. Some property tax appeal services work on a contingency basis, meaning they only charge a fee if your taxes are successfully reduced.
Looking Beyond the Immediate Appeal
While this reopening provides crucial short-term relief opportunities, it also highlights the need for ongoing vigilance regarding your property assessments. Property tax experts recommend reviewing your assessed value every year to ensure accuracy and identify any sudden increases that might warrant an appeal.
Some property tax professionals offer annual assessment reviews at no charge, alerting homeowners when their assessments increase significantly or when market conditions create appeal opportunities. Taking advantage of these services can help you stay informed and prepared for future appeal seasons without waiting for crisis situations.
There’s also growing legislative interest in addressing Cook County’s property tax challenges. A “circuit breaker” bill has been introduced in the Illinois General Assembly that would offer credits to homeowners who have seen bills increase by 25 percent or more year over year. This legislation mirrors laws passed in 29 other states and could provide additional relief mechanisms beyond the appeal process. However, until such legislative solutions are enacted, the Board of Review appeal process remains the primary tool homeowners have to protect themselves from excessive taxation.
Take Action Now
The Cook County Board of Review’s decision to reopen all townships represents a rare opportunity that homeowners cannot afford to miss. With specific dates and filing instructions expected to be announced in the coming days, now is the time to begin gathering your documentation and preparing your appeal.
Check the Cook County Board of Review website regularly for updates on reopening dates for your specific township. Mark your calendar as soon as those dates are announced, remembering that you’ll have only 30 days to file once your township reopens. Given the record tax increases of 2024 and the historic nature of this reopening, the potential savings make this effort well worth your time.
For homeowners who received unexpected increases in their 2024 tax bills and believe their assessments should be reviewed, acting quickly is essential. Whether you choose to file independently or work with a property tax professional, taking advantage of this unprecedented second chance could result in significant tax savings for 2026 and beyond.
Frequently Asked Questions About Cook County Board of Review Reopens Property Tax Appeals
Why did the Cook County Board of Review decide to reopen property tax appeals in 2025?
The Board of Review is reopening all townships because of “unprecedented circumstances” in the 2024 tax year—most notably the four-month delay in mailing second-installment tax bills and record tax increases. Many homeowners didn’t receive their bills until after their township’s original 2025 appeal window had already closed, effectively denying them a fair chance to appeal. The reopening is meant to restore that opportunity.
Which tax year does this reopening affect?
The reopening applies to your 2025 property tax assessment, not the 2024 bills you received in November 2024. Cook County operates on a lagged system, so changes to your 2025 assessment will show up on your 2026 property tax bills.
How could a successful appeal now affect my 2026 tax bill?
If your appeal is successful, your assessed value for 2025 may be reduced. That lower value becomes the basis for calculating your 2026 tax bill, including the first installment, and it may also help keep future increases in check since assessments build on prior values.
I already filed a Board of Review appeal in 2025. Can I file again during the reopening?
No. The reopening is intended for homeowners who did not file a Board of Review appeal during their township’s original 2025 window. If you already appealed that assessment, you’re not eligible to submit another appeal on the same property for the same tax year.
My township’s appeal window closed months ago. Can I still appeal?
Yes. That’s exactly who this reopening is designed to help. The Board of Review is reopening all townships that previously closed, giving homeowners in those areas a second chance to file an appeal they normally wouldn’t have.
When will the new appeal deadlines be announced?
As of late November 2025 (per your article), specific reopening dates and filing instructions have not yet been announced. The Board of Review has indicated that details will be released soon, and each township will then receive a new 30-day filing window.
How long will I have to file once my township reopens?
You will have 30 days from the reopening date of your township to submit an appeal to the Board of Review. Because many homeowners are expected to file, it’s smart to prepare your documentation now and file early in that window.
How do I file an appeal with the Cook County Board of Review?
Appeals are filed online through the Cook County Board of Review’s portal. You’ll need your property index number (PIN), your current assessment information, and supporting evidence (such as comparable property data, photos, and estimates) to explain why your property is overassessed.
What is the typical success rate for Cook County property tax appeals?
Historically, about 56% of appeals filed by taxpayers result in a decreased assessment, while around 43.4% result in no change. That means more than half of homeowners who appeal see a reduction in their tax burden. In 2025, the Board of Review has been siding with homeowners in unusually high numbers, given the inflated assessments and large tax hikes discussed in the article.