How often do Illinois property owners attempt to handle their own tax appeals?
According to property tax attorney Nora Devine, many Illinois property owners—especially in Cook County—file appeals on their own behalf. The Cook County Assessor and Board of Review provide online tools and encourage taxpayers to appeal directly. Additionally, in suburban Cook County, there are local township assessors who are very helpful in guiding the taxpayers through the appeal process. Outside of Cook County, self-representation is possible but less encouraged and, therefore, less common. While assessing officials outside of Cook County may help with exemptions or verifying property characteristics, there is not much support for those who would like to avail themselves of the appeal process.
What happens when property owners handle tax appeals on their own?
When taxpayers appeal on their own, outcomes are mixed. Assessing officials may confirm that the assessment is fair, but as Devine explains, it is in the government’s interest to say the property is correctly assessed. By contrast, attorneys—who are financially incentivized to reduce taxes—will advise a taxpayer to take action if there is any chance of success. If an attorney determines there is no case for a reduction, homeowners can feel more confident in that conclusion.
What role does an attorney play in property tax assessment appeals?
In Illinois, attorneys and licensed representatives may file appeals at the Cook County Assessor. However, only attorneys can represent property owners before the Cook County Board of Review or when a corporate entity owns the property. At the Illinois Property Tax Appeal Board, individuals may self-represent unless the property is titled to a corporation, in which case an attorney is required. Legal counsel increases compliance with procedural rules and the Illinois Rules of Professional Conduct. An attorney who limits their practice to property tax law can provide invaluable expertise.
What challenges do property owners face when appealing on their own?
Devine explains that property owners often lack access to the robust research tools that reputable property tax attorneys use, such as data subscriptions, the Multiple Listing Service, and proprietary software that makes efficient use of the data. Government-provided tools are limited and may not reveal whether assessments are truly fair compared to neighbors. Without professional analysis, taxpayers may miss opportunities for relief—or unintentionally harm their case by disclosing facts unhelpful to their position.
How do Cook County property tax laws differ from the rest of Illinois?
Cook County operates under a unique classification system. Residential properties are assessed at 10% of market value, while commercial properties are assessed at 25%. In contrast, every other Illinois county assesses all properties at 33.3% of market value. This classification structure – by design – shifts more tax burden onto commercial property owners in Cook County. Many industrial and commercial properties, especially those located in jurisdictions with high local tax rates, pursue incentives that allow them to be taxed at the same level of assessment as residential properties. Without these valuable incentives, many commercial and industrial users would establish their business in a different county or over the state line.
How can an attorney help gather evidence for a tax appeal?
Attorneys begin by reviewing the government’s property record card to identify errors, such as incorrect square footage, extra bathrooms, or outdated descriptions. They also use MLS data to compare sales, pricing, and property conditions. There are three main arguments for tax relief:
- Property characteristics are incorrect
- The property could not sell for the assessor’s stated value.
- Neighboring properties are not assessed uniformly.
By leveraging MLS, assessor data, and professional appraisers, attorneys provide a detailed analysis that homeowners cannot replicate with public tools like Zillow or Redfin.
What types of home improvements impact property assessments?
Adding square footage, finishing a basement or attic, replacing a garage, or adding bathrooms almost always increases assessed value. In Illinois, a Home Improvement Exemption allows up to $75,000 of market value from improvements to be exempt from taxation for the first four years after the improvement is made. Routine maintenance—such as replacing a roof, windows, or siding—should not typically affect assessments. Cook County assessors rely on limited data points, making it harder to achieve accurate values by using mass appraisal systems. For this reason, appeals in Cook County can be easier to bring and win compared to counties with better up-front data collection.
Does experience matter when choosing a property tax attorney?
Experience plays an important role in identifying whether additional relief is possible at higher levels of appeal. While outcomes are not based on “clout” or political connections—unlike in the past—experienced attorneys provide value by navigating when to escalate cases to the Illinois Property Tax Appeal Board. Volume practice gives attorneys broad knowledge of what strategies succeed in various counties and at different levels of appeal.