Cook County Board of Review
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Cook County Board of Review

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Cook County Board of Review

The Cook County Board of Review is an independent office created by statute by the Illinois General Assembly and is governed by three commissioners who are elected by district for two- or four-year terms. Cook County, which includes Chicago, is the United States' second-most populous county (after Los Angeles County, California) with a population of 5.2 million residents. The Cook County Board of Review holds quasi-judicial powers to adjudicate taxpayer complaints or recommend exempt status of real property.

The board had been first created after the task of hearing tax appeals was transferred from the Cook County Board of Commissioners to a three-member board of review. The Revenue Act of 1939 converted this appeals system into a two member Cook County Board of Appeals. Both members were elected in a single at-large election held quadrennially.[citation needed] It remained this way until 1998. In 1996, the Illinois Legislature successfully passed Public Act 89-671, which made it so that, in 1998, the Cook County Board of Appeals would be renamed Cook County Board of Review and be reconstituted as a three-member body.

The board of review allows residential and commercial property owners to contest an assessment made by the Cook County assessor that they believe incorrect or unjust. The Cook County Board of Review is vested with quasi-judicial powers to adjudicate taxpayer complaints or recommend exempt status of real property, which includes: residential, commercial, industrial, condominium property, and vacant land. There are approximately 1.8 million parcels of property in Cook County. The Board of Review adjudicated 422,713 parcel appeals in the 2012 assessment year.

After the Revenue Act of 1939 recreated the appeals board as the two-member Cook County Board of Appeals, its two members were elected in a single at-large election held quadrennially.

Regularly scheduled elections included:

Special elections included:

Since 1998 (when the board was recreated as a three-member body), members have been elected by district.

The Cook County Board of Review has its three seats rotate the length of terms. In a staggered fashion (in which no two seats have coinciding two-year terms), the seats rotate between two consecutive four-year terms and a two-year term.

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