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 constituent services.
Chairman George A. Cardenas
Cook County Board of Review · District 1
Leadership. Vision. Execution.
What should you expect from your government?
You should expect leaders who are accountable, present, informed and capable of executing. Government should explain complicated systems clearly, use data intelligently, modernize the way it serves people and measure whether its solutions are actually working.
Accountable
Leadership means taking responsibility for outcomes and measuring results.
Present
People deserve leaders who listen, show up and remain engaged.
Data-Driven
Public information should become understandable information that empowers taxpayers.
Execution
Vision matters, but public service is ultimately measured by what gets done.
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 forms, deadlines, and BOR reference guides.
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.
Newsroom
Latest from Commissioner Cardenas
Turning the Page for Taxpayers
Crain’s editorial (03/2026) regarding property taxes is to the point and its suggestions are much needed. Cook County, specifically Chicago, needs, albeit demands, responsible property tax policy. At the Cook County Board of Review, my fellow commissioners and I are focused on...
March 1, 2026
Budget Tricks Won't Fix a Broken Tax System
While families battle July’s heat and prep their kids for school, a deeper pressure is boiling beneath the surface: property taxes. City Hall’s latest flirtation with tax hikes, brought to light in Crain’s July 25 editorial, is more than just political posturing — it’s a red...
July 29, 2025
We Don't Need a Grocery Tax. We Need a Smarter City Hall.
Mayor Brandon Johnson at City Hall on June 11, 2025. (Brian Cassella/Chicago Tribune)
July 1, 2025
In the News
Policy Leadership
Driving Real Reform for Cook County Taxpayers.
From Circuit Breaker relief to commercial equity reviews, Chairman Cardenas is advancing policies that protect homeowners and businesses from inequitable tax burdens.