Cook County Board of Review holds Tinley Park pre-file session on property-tax appeals

Tinley Park — A representative of the Cook County Board of Review walked residents through how to file property-tax appeals, the exemptions they may qualify for and what evidence the board accepts at a well-attended Tinley Park pre-filing session.

Lola Jenkins, a representative of the Cook County Board of Review, told the audience the most common reason to file an appeal is that homeowners “feel as though your property is over assessed.” She described the normal appeal path — first the Cook County assessor, then the Board of Review, and finally the Illinois Property Tax Appeal Board if a party remains unsatisfied — and said Board of Review adjustments appear on the second installment tax bill.

The presentation reviewed common exemptions and who qualifies. Jenkins explained the general homestead exemption applies to owner-occupied primary residences; the senior exemption requires being 65 at the start of the calendar year; and the senior freeze is income-based. Jenkins summarized the thresholds discussed by attendees and staff, saying the senior-freeze income threshold is currently referred to as $65,000 and that attendees were told a proposed increase to $75,000 is under discussion for a later tax year (as described during the session).

Jenkins gave a step-by-step example of calculating an assessed value from a $250,000 market value, described the county’s assessment ratio and the application of a state equalizer, and showed how exemptions reduce the final taxable amount before municipal rates produce the tax bill. She emphasized residents should double-check classification codes and exemption entries on their assessor records and that reductions granted by the Board of Review are usually reflected on the second installment.

On evidence, Jenkins said residential appeals generally rely on comparable sales (three or more comparables; she recommended submitting at least four when possible) and that comparables should be similar in classification, square footage, age and within the immediate area. For vacancy, fire or demolition claims, Jenkins advised submitting time- and date-stamped photographs, permits, police reports or insurance documents; commercial appeals typically require an attorney if the title is not in the owner’s name.

Jenkins walked attendees through online filing at cookcountyboardofreview.com, urged people to register rather than file as guests so they can upload documentation and check status, and provided phone and email contacts and a text opt-in for township opening alerts. She told residents that, in the example discussed, evidence for a particular township (cited by staff as Bremen) needed to be submitted by midnight that night and reiterated: “You must pay it,” referring to the currently due second-installment tax bill while the appeals for the following tax year proceed.

During a question-and-answer period, Jenkins also described certificates of error as a route to recover overpayments for prior years if an exemption or credit was missing from an earlier bill. She said Board of Review decisions typically require agreement of two of the three commissioners and that determinations are usually mailed 6–8 weeks after a township closes. Staff remained after the session to help attendees complete forms and answer follow-up questions.

The Board of Review provided attendees with printed forms and encouraged those filing evidence to upload supporting documents online. Jenkins closed by thanking the Tinley Park hosts and the residents who attended in snowy weather.

Contact information provided at the session included the Board of Review phone numbers (312-603-5540 and 312-603-5542), the district email bordistrict3info@cookcountyil.gov and the online portal at cookcountyboardofreview.com.