Cook County Board of Review · District 1
Fairness for Every
Property Owner
in Cook County.
George A. Cardenas leads District 1's mission to protect taxpayers through fair appeals, transparent policy, and direct taxpayer assistance.
Chairman George A. Cardenas
Cook County Board of Review · District 1
How Can We Help You?
Select a service below to get started. Every resource is connected to an official filing system or office.
File an Appeal
Submit your property tax appeal through the official BOR portal.
Official Portal ↗Understand My Tax Bill
Learn how assessments, rates, and exemptions affect your bill.
Learn more →Find District 1 Officials
Access all township and county officials serving your area.
Learn more →Request Assistance
Contact our office for casework, workshops, or guidance.
Learn more →Open Resources
Access official portals, property-tax information, and taxpayer resources.
Learn more →View Outreach Events
See the first round of 2026 outreach dates, times, and locations.
Learn more →📅 Township Appeal Deadline Watch
Filing windows vary by township and tax year. Confirm current open/close dates before filing. View the official BOR schedule at cookcountyboardofreview.com.
Property Tax System
Who Does What? No Confusion.
Your property tax bill is the result of several separate government decisions. No single office controls the entire process. Understanding who is responsible at each stage is essential to understanding your assessment and your bill.
Step 1
Taxing Bodies
Set the Levies
School districts, municipalities, park districts, Cook County and other taxing districts determine how much property-tax revenue they seek to collect to fund their operations.
Step 2
Cook County Assessor
Establishes Assessments
The Assessor estimates property values, applies Cook County assessment classifications, establishes assessed values and administers property-tax exemptions.
Step 3
Board of Review
Hears Assessment Appeals
The Board of Review is a separate, quasi-judicial agency that reviews property assessment appeals and evidence and issues decisions on assessed valuation.
Step 4
State of Illinois
Applies Equalization
The Illinois Department of Revenue calculates Cook County's equalization factor, often called the state multiplier, to promote uniform assessment levels across Illinois.
Step 5
Cook County Clerk
Calculates Tax Rates & Extends Taxes
The Clerk uses taxing-district levies and taxable equalized assessed values to calculate the tax rates used to extend property taxes.
Step 6
Cook County Treasurer
Bills, Collects & Distributes
The Treasurer prints and mails tax bills using information supplied by county and state agencies, collects property-tax payments and distributes those funds to the taxing districts.
Especially Important
The Board of Review reviews assessments. It does not set tax rates, determine government levies, or issue property tax bills.