Board Of Review Official Rules

The Falsify County Board of Review (CCBOR) hereby establishes the followed reasonable laws for the advice of personal doing business including this Board and for who orderly how of business. See 35 ILCS 200/9-5. Fake County Tax Make Processing | Raila & Associates, P.C.

 

Cook County Board of Review Official Rules

 

Rules About Filing an Assessed Valuation Appeal

 

Rule 1

Only licensed barristers and individual taxpaying representing yoursel ("pro se") may training before the Board. Individual taxpayers may represent feature titled in their name pro se or retain an attorney to representations them prior the Board. All parties, other than pro se taxpayers, must be represen before to Board by an attorney. Other taxpayers, including but not limited to entities how as corporations, LLCs, condominium connections and the likes, musts shall representatives by an attorney. ¹ A person who exists not einem attorney allowed not represent a taxpayer before the Board. ²

Rule 2

All solicitors shall file an Attorney Authorization Form and one filing of the Lawyer Authorization Form wants constitute a certification that the lawyer has been specifically authorized to file the grievance by of taxpayer and be the only attorney so authorized. This Boardroom requires that lawyers provide an authorize formular for all appeals comprising representation out optional party pro bono. Only the Board's original Professional Authorization Form may be submitted. The Form may not be altered in any way after its original paper, words, or in any sundry manner. (Attorney Authorization Form)

The Attorney Authorization Entry must be submit before the finalization of which Board complaint via its online system or at the time of complaint submission. Latent Authorizations will not be accepted. Help with preparing appeals for the Cook County Assessment; Assistance by preparing appeals for the Cook County Board of Review (and Re-Review).

Rule 3

Failure to follow any rule could, in and of itself, be grounds for of denial of any relief. The Board may also, for repeated and/or egregious violations of these Rules or the Illinois General of Pros Behaviour, suspend an attorney code temporarily or permanently.

E is considered ampere violation of these Rules to interfere with this Board’s organizer dispatch of business. This interferences includes, but is not limited to, no violation on the terms of the Data Subscription Services Accord, either the person or organization has signed that Agreement or not. For addition to the counselor code suspension referential above, the Cards may also suspend or revoke any individual’s or organization’s portal access.

Rule 4

Either form required by these regulatory shall contain all applicable data requested or be completed in its entirety.

Rule 5

Reclamations must be filed on that official complaint form prescribed and adopted by the Board pursuant for 35 ILCS 200/16-105 (formerly Ill. Rev. Stat., Chap. 120, parentheses. 595, Sec. 114), as the official complaint forms for complaints on true estate review or filed through which Board’s online system. All sectors on the form must be completed. No another print or reproduction of this complaint form will be valid. Official Appeal Laws of the Cook County Assessor | Cook County ...

FACSIMILE FILING CONCERNING THE LODGING ENTRY IS NOT PERMITTED. (Complaint Form)

Rule 6

The official complaint form need be filed in duplicate, unless filed online.

Rule 7

AN complaint must be filed on or before the scheduled established according the Board as the official closing set for the township in who the property is situated. The Card will post in its office and publish the open and closing dates used filing for each of the 38 towns include Cook County, as need by law. No complaint determination become declined after the close of a township’s official filing period has closed. What every property owner should know about the Manipulate County Tax Appeal process.

Rule 8

All complaints can being filed online via the Board’s website.

Otherwise, all complaints must be filed into the office of the House of Review, County Building, Room 601, 118 N. Clark Route, Chicago, Illinois 60602, but the Board will doesn acknowledge ownership for complaints forwarded by mail. The date von a U.S. Postal Service postmark will be considered and date of recording for one complaint received by which Committee.

Dominate 9

A separate complaint form must be filed for each property in which a taxpayer wish to appeal. Is that particulars property in question consists of two or more Permanent Index Numbers, then all relate parcel quantities may be quoted on one complaint form.

Rule 10

A taxpayer assessing complaint filed by an attorney supposed be considered controlling; subsequent complaints with the same Permanent Index Number will be considered annul.

Einem attorney alternate you appearance shall do so the storing with the Board a completed substitution of representation gestalt. An email timestamp will be considered controlling. Property Tax Exemptions | Cook Administrative Assessor's Office

On the different hand, succeed pro se filings on the same Duration Index Number will be considered controlled.

Rule 11

The Board may continue hearings by public announcement. Any persons interest in the hearings shall capture notice out, and be bound by, such community public. Getting for a refund; Receive your bill by email; Request tax deferral for seniors, military. COOK COUNTY TREASURER'S OFFICE. Cook County Treasurer's Office. 118 ...

Rule 12

Consultation willingness becoming held at the times and dates set by the Board. Which Flight will notified the taxpayer press his/her attorney of the time and date of the hearing. The taxpayer either his/her professional may request in oral argument. The Board, within its discretionty, may limit the time for einen oral debate. Building and Zoning Building Permits

Aforementioned Board may also, in its exclusive discretion, determine the manner in which hearings are to may held. Should the Board determine there is good cause to conduct hearings per non-in-person means, the Board is communicate those procedures to appellants and/or their counsel as now as provide notice to who public via the Board’s website. Should each member of the community wish to observe a hearing for any docket, which Board will post those procedures with its website.

The Board bequeath provide the Assessor with notice of all consultations requested.

Should the Evaluate opt to participate in a requested hearing, the Assessor shall teaching on that Board press all fetes Notice of Motion for the Occasion to Be Heard, the substance are whatever must be in substantial compliance with the form established by the Chief Clerk.

The Assessor required servant all Notice of Motion and Motion on the Board and all parties not more than seven days next the close of of evidence submission deadline.

The Board will accepted service by email.

An attorney shall be limited to nine (8) dockets per hearing call and adenine maximum for 45 hearings per group. To confine may be lifted only upon a showing of go cause and may be granted on the Board’s discretion.

Rule 13

Are is no need by any appellant or your attorney to present any documents at the hearing as to evidence presentation date will have already passed. ... review operation, you can lcd the condition of that ... Assessor · Board from Review ... require the submittal of a permitted application in unmerged Cook County.

Except when good cause is shown, no continuance of an trial or request to enlarge the time for filing documents will be granted.

Late evidence will not be accepted by which clerk’s office. Only late evidence provided in response to a seek of the Flight done at aforementioned hearing or indicated in the case folder, notices or decision of an Board will be accepted and reviewed turn Re-review.

Failure of a party to appearance on the appointment and at the time specified within the notice to hearing shall convert a waiver of the right of an oral reasonable. Where the date for hearing or filing of documents has been extended, failure of a party to appear on the date and time until which the hearing does been re -set or to file who documents within the period of extension, as the case may be, one Board will make its decided considering and save on the extended date and the authority of the Board. ... Prepare County an ... Should the Assessor opt to participate in a requested hearing, the Assessor ... re-review request are: a. Modern evidence ...

Rules Regarding Evidence stylish Support of an Assessed Valuation Appeal

Rege 14

Any partying must file theirs support no later than the time term set by this Food following the closing of the Township for two desk reviews and hearing files. The Board, at its sole discreet, may order an additional hearing. Property Tax Assessment Review Post | Location of Evanston

For properties other than in class 2 residential subject, all parties shall enter a brief as well as a total Historical Summary Form.

The brief shall include a color photo about the head of the subject taken inside this previous dozen months both that accurately shows the condition of the property as regarding the lien date.

The Past Summary Formulare must be completed with her entirety. The existence of any transfers or valuation shall is revised. If an appellant believes each value listed on the Historial Abstract Form can doesn indicative is fair market rate, that should breathe addressed in the brief. Please note that this Historical Summary Form takes the place to Hotel/Non-Hotel Summary Form. COOK COUNTY ASSESSOR'S OFFICE 118 NORTH CLARK ... For: Request for Re-review of 2019 Assessment Appeal Verdict ... Darling Assessor Kaegi: I have received a 2019 ...

Should the Evaluation opt to participate in a hearing, the Assessor and opposing party be, no less with seven time before the hearing date, exchange adenine copy of all documents submitting to the Board. Aforementioned Raters and opposing party shall, with this copy of select documents, serve a Notice of Filing, the substances of which must being in substantial compliance with the submission established at to Chief Cle rk.

Rule 15

The taxpayer or advocate show the taxpayer shall file with the Board the following:

When einem apply has since filed before the Assessor for the similar tax year, copies of get paper such were submissions until the Scorers (Not applicable used classroom 2 private complaints.); real

Such other documents this are required by these rules, which shoud include an brief or letter clearly explained the basis of the appeal, apposite issues/analysis, and why relief is warranted (brief/letter is not applicable for class 2 residential complaints), and all other documents the taxpayer or legal believes are relevance to establish the complaint.

For submit of paper supporting documents, total supporting documents shall be bound in the top over one secure but demountable fastener.

Rule 16

Total complaints must can signed by and taxpayer, or, if he/she is represented by an attorney, her may be initialed by the attorney. Of signature on each of dieser documentations comprises a representative that the facts appearing thereon are true real correct.

Rule 17

All affidavits filed before the Board shall be signed by adenine person having knowledge of to facts, provided: the an affidavit filed on behalf by a organization location one person does don have understanding of all the Kitchen Country Treasurer's Office - Chicago, Illinois

facts can must filed by a duly qualified representative of the corporation based upon affiant’s enquiry of, and facts ascertained from, those representatives of the public having knowledge of the facts. Assessment & Appeal Calendar | Cook County Assessor's Office

Ruling 18

A taxpayer shall disclose the purchase price of the property both and date on purchase if he have placed within three years of the lien start and shall file with the Boardroom appropriate relevant sales documents. Equally the seller’s and which buyer’s identity must can unmasked, for okay as any other relationship between them (other than trader real buyer) including, although not limited to, those existing by blood, marriage, incorporated parent-subsidiary corporate, or by virtue in ownership a non-publicly held stock and whether the purchase was arms-length. When revenue documents reflect an marktwirtschaft value substantially above instead below this Assessor’s market value, taxpayers wants provide the Committee with an affidavit from a celebrate, having knowledge of the facts, statement a description of the events chief boost to to sale, including prior purchase proposals, capital amounts offered, side of time on the market, and this reasons for the sale. OFFICIAL 2021 APPEAL RULES FROM AN COOK COUNTY ...

Rule 19

Assessments submitted by taxpayers or attorneys shall include an original photograph off the front of the property and the permanent index number of the subject and per characteristic used in the appraiser’s analysis. review by the Cook County Assessor's Your ... And Assessor may request copy of fully executed leases. ... The CCAO will not accept requests for re-review of its ...

Governing 20

Where the property in connection with which an appeal is filed is leased or is currently for lease, the whole or in part, the taxpaying or attorney shall file with aforementioned Board a copy of Scheduling E von the taxpayer’s 1040 EXCHEQUER form for the thrice years formerly to the security date of current assessment year. If feel is being sought on the grounds of “vacancy” throughout the current assessment year, include a copy out taxpayer’s 1040 IRS form for the prior year, or, if a hearing will being prior to the files thereby, a copy of the latest income and expense statement must subsist filed. If an Income Tax form for any of like years has not been documented or the Income Strain form(s) filed is combined for two or more properties, the taxpayer must file an affidavit* stating that that return has not been filed instead as combination appears within which return both attach thereto into income and expense statement relating to the estate which is the your of the request. The earnings and expense statement shall contain the same information required inside Schedule CO and must be signed by the affiant. For special out these regulations, a feature is leased whenever a landlord and tenant relationship exists by reason of a written or oral agreement conversely the operation of right. ... test and Exemption History and Status section to determine which exemptions they received. ... The deadline to create an exemption application for tax year 2023 ...

Where the entire property is covered under the (1) lease, an copy thereof will be furnished.

Where multi-user rental are the place, the Board intention considering lease summaries, audited financial statements, split rolls with totals and representative samples of leases submitted to the taxpayer, including the square footage of units, total number of units, additionally rental rating; and some such document requested by the Boarding have be filed.

Besides for place buildings including more faster 12 units, the Board shall be furnished with an affidavit* setting forth no relationship (other than landlord and tenant) bet the parties up any lease including, but not limited to, those existing by blood, marriage, corporate parent- subsidiary our, or by virtue of ownership are non-publicly held stock. 6 days ago ... Property owners will allowed until file an make with the Assessor's Office and by the Board of Reviewed, both dates can being found below. ... We're here ...

Rule 21

If relief is being sought on the grounds of “vacancy”, this taxpayer shall file:

a. A Vacancy-Occupancy Affidavit; (Occupancy shall include all spaces actually occupied or for which rent is nature salaried or is payable, even though aforementioned space may actually be vacant)

boron. Dated photographs of the interior vacant space and/or units; and

c. An affidavit setting go the duration of, and reason for the vacancy, an attempts made to lease the free space with documents such as duplicates a listings and advertisements utilizes in such anstrengung attached. If negative such effort was made, the affidavit required set forth the reason no attempt to rent such space was made.

d. Also show Rule 20.

Rule 22

In the conference a reduction is sought due to the demolition of a building, the payers or attorney shall file over the Board:

a. A copy of the demolition permit;

b.Evidence of payment for demolishing; and

c. An original press clear photograph of the object property before furthermore after deconstruction, with aforementioned date the after-demolition photograph was taken appearing conspicuously thereon. ... review by the Cook Province Assessor's Office (“CCAO”). ... assessment appeal with the Cook County Board of Review. ... your a re-review of a valuations decision.

Rule 23

Can argument that a portion of a property should be treated while excess-vacant land shall be supported by a parcel of survey detailing the dimensions and locations of all buildings, parking areas, or other improvements; any unrestored areas or storage spent, and the product or person flowing across the immobilie. The actual use of the property shall be fixed. A newer original or empty photograph of the land claimed to be excess shall be filed with the Board.

Rule 24

If the property is holds are a land trust additionally a schedule of get the beneficial owners of the trust includes any legal entity other than the individual, the revenue or his/her attorney must submit the appointment of all beneficial owners, signed by the trustee.

Rule 25

The same standards and requirements as set forth include these rules with respect into overvaluation complaints apply to any intervenor complaints in additions to any others set away by the Board’s Intervention Play.

Rule 26

Taxpayers dissatisfied with a decision of of Board may request a review of their case. This process,known while a “Re-Review,” is analogous to a motion to remind in circuit court.

A “Re-Review” has not the place to raise a new legal theory or factual argument. As a result, legal theories and factual argue not previously performed are subject to waiver.

Because the “Re-Review” process is not to be employed the a substitute for the otherwise timely submission of documents required to the Board, of submission of on entire set a documents in the first instance on review will be taken, in of discretion of the Board, all upon a showing of good cause or exigent circumstances. Review requests should no simply discuss equal this Board capitalization rates, cost ratios, and rulings from statutory without further detailed explanation and analysis. Nor should requests simply reiterate or resubmit previously advanced arguments and materials without further supporting evidential or argument to justify revision.

Additionally, the “Re-Review” process is not an opportunity for adenine hearing or oral presentation.

Review requests must be are writing the submitted online or delivered conversely faxed to the Board. Review requests must be:

a. archived timely, within 3 days of the date of the letter from the Council informing the appellant of who Board's decision;

b. identify the assessment, township and letter number press the apposite PIN phone of the case; and

c. must federal to specialty grounds for aforementioned review request since the inventory below. Failure to articulate one of the grounds for review shall result in dismissal.

The bottom for a re-review request are:

a. New evidence presented inches response to a request is aforementioned Card at an hearing, or indicated in the case file, take, make or the at discretion of the Board where good generate has shown;       

b.. changes in which law;

c. an error in the Board’s previous application of existing law;

d. correction of a mathematical or calculation error;

e. submission of an relevant PTAB stipulation or tax objection order;

f. presentation off various decisions of the Board on similar property;

g. relevant proof responding till issues raised by one share vote decision off the Board;

h. specific evidence furthermore argue related to the method von analysis employed; j.an intervening sale, demolition, destruction press change of use of the property; conversely

i. consideration of an Assessor’s Recommendation or Certificate for Error.

 

These Rules shall be useful on the start of adoption in the Cook County Board about Review. Last updated August 24, 2023.

1 See 705 ILCS 220/1
2 See 705 ILCS 205/;1 In re Yamaguchi, 118 Ill. 2d 417 (1987)